Advance Lump Sum Calculator
Calculate the advance lump sum for your fund shares. With base interest rate and partial exemption.
2025: 2.29%
Advance lump sum
801,50 €
Tax on advance lump sum
0,00 €
Detailed calculation
The advance lump sum is collected at the beginning of the following year and offset against the sale of fund units. The base interest rate is set annually by the BMF. Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
Frequently Asked Questions
What is the advance lump sum (Vorabpauschale)?
The advance lump sum is a minimum annual taxation on investment fund gains, even if you haven't sold any shares. It is based on the base rate set by the German Federal Bank and the fund's value at the start of the year.
How is the advance lump sum calculated?
The base return is multiplied by 70% and then by the fund value at the beginning of the year. The actual value increase caps the amount. The saver's allowance of 1,000 euros applies.
What is the Advance Lump Sum Calculator?
The advance lump sum calculator computes the annual tax prepayment on accumulating funds and ETFs under the Investment Tax Act.
How does the Advance Lump Sum Calculator work?
The advance lump sum is based on the fund value at the start of the year, multiplied by the Bundesbank base rate and a factor of 0.7. Partial exemptions (equity funds 30%, mixed funds 15%) are deducted. Flat-rate tax applies to the remainder.
Key Data and Facts
Base rate 2025: 2.53%. Partial exemption: equity funds 30%, mixed funds 15%, real-estate funds 60%. The advance lump sum is debited from the clearing account in early January.
Related Calculators
Gross-to-Net Calculator
Calculate your net salary from gross salary. With tax class, church tax, social insurance and all deductions for 2025.
Income Tax Calculator
Calculate your income tax for 2024 and 2025 according to Section 32a EStG including solidarity surcharge and church tax.
VAT Calculator
Calculate value-added tax (VAT) quickly and easily. Net to gross and gross to net with 19% and 7% VAT rates.
Wage Tax Calculator
Calculate your monthly or annual wage tax based on your tax class and allowances.