By Marco BösingWhat Are Trading Taxes?
Trading taxes refer to all tax obligations and levies that apply to the active trading of financial instruments in Germany. In general, profits from trading stocks, futures, CFDs, options, and other derivatives are subject to the Abgeltungssteuer (flat tax on capital gains) at a rate of 25%, plus the solidarity surcharge and, where applicable, church tax.
The tax treatment depends significantly on whether trading is conducted as a private individual or through a corporate entity such as a Trading GmbH, which instruments are used, and how losses can be offset.
A solid understanding of the tax framework is essential for every trader to realistically assess net returns and avoid unnecessary tax burdens.