Legal provisions
The legal basis for granting capital income tax relief is set out in various laws and Finance Ministry circulars. The relevant provisions are listed here.
Double taxation ageements
Legislation (in German only)
Further provisions (in German only)
Please note: The Federal Central Tax Office assumes no responsibility for the completeness or accuracy of the legislative provisions presented here. Our editorial office endeavours to incorporate changes and amendments as quickly as possible. However, updates – especially extensive amendments to legislation – can be time-consuming. We therefore cannot guarantee that the legislative provisions presented here are always fully up to date. The same applies to external website content that the Federal Central Tax Office provides links to but does not actually publish itself. The only official sources are government publications that promulgate laws (generally the Federal Law Gazette (Bundesgesetzblatt) and the Federal Gazette (Bundesanzeiger)).
