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Flat rate withholding tax (Abgeltungsteuer)
The flat rate withholding tax (Abgeltungsteuer) is a German flat tax on private income from capital and capital gains. It was introduced through the Unternehmensteuerreformgesetz 2008〔BGBl. I S.1912〕 that passed the German Parliament on 14 August 2007. The flat rate withholding tax came effective on 1 January 2009.〔BMF, IV C 1 – S-2252/08/10004〕
==History==
In 2009 the flat rate withholding tax replaced the half revenue procedure (Halbeinkünfteverfahren) that was effective since 2001. The German Income Tax Act〔(German Income Tax Act (Einkommensteuergesetz) )〕 had a procedure whereby taxable income is halved for purposes of dividend taxation. 50% of income defined in the section of Art. 3 No. 40 German Income Tax Act as amended of 2008 were exempt from income tax.
Dividends and taxable capital gains from sale of investments have been taxed (if a certain exemption limit exceeded) only half the amount of income tax and solidarity surcharge (Solidaritätszuschlag). Profits from sale of equity investments were not taxable if between acquisition and sale of the shares the period of one year was exceeded. The time of acquisition of the shares has to be before 2008 because from 1 January 2009 on the flat rate withholding tax (Art. 32 d German Income Tax Act) applies.
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