Germany’s Vorabpauschale: The Preliminary Lump-Sum Tax on Investment Funds
Germany’s Vorabpauschale: The Preliminary Lump-Sum Tax on Investment Funds Berlin, 16 January 2026 – Germany’s Vorabpauschale, or preliminary lump-sum tax, is an annual tax mechanism introduced in 2018 to ensure investors in investment funds, particularly accumulating ETFs, pay taxes on fictitious income even without distributions or sales. This tax applies to German tax residents and […]
Germany’s Vorabpauschale: The Preliminary Lump-Sum Tax on Investment Funds Read More »
