Germany federal non-assessed taxes on earnings
Germany federal non-assessed taxes on earnings stood at 12,472 EUR million in Jul 2026, according to German Federal Ministry of Finance (Bundesministerium der Finanzen). It is one of the indicators in the Federal budget execution table (Value · Monthly), with a complete series running from Jul 2025 to Jul 2026. The complete series with an interactive chart, free to download.
This indicator in the Federal budget execution table
| Indicator | 07-2026 | 07-2025 | |
|---|---|---|---|
| Federal share of joint taxes | 196,841 | 194,101 | |
| Income, corporate and withholding taxes | 107,785 | 105,360 | |
| Non-assessed taxes on earnings | 12,472 | 11,522 |
Understanding germany federal non-assessed taxes on earnings
Capital income withholdings deducted at source from corporate dividend distributions and investment payouts provide the basis for this entry. It encompasses the federal share of withholding taxes applied to distributed company profits and certain capital gains before individual shareholder tax assessments occur. It excludes taxes on regular corporate operating profits, personal wage withholdings, and assessed personal income, as well as the portions allocated to state administrations. Within joint direct taxes, it isolates withholding levies on distributed capital returns from taxes levied directly on earned personal or corporate income.
Annual shareholder assembly calendars concentrate corporate dividend distributions within specific periods, resulting in pronounced seasonal variation. Outside these heavy distribution periods, monthly receipts decline markedly, making month-on-month assessments uninformative for identifying revenue trends. A year-on-year comparison against the matching calendar month provides the only sensible perspective, though shifts in corporate annual meeting dates can still introduce year-over-year timing discrepancies. Furthermore, large refund claims filed retrospectively by institutional investors and international entities can create unexpected downward adjustments in monthly net receipts.
Frequently asked questions
- What forms of capital returns are taxed under non-assessed taxes on earnings?
- This tax primarily targets corporate dividend distributions paid to equity shareholders, along with certain other investment earnings subject to withholding at source.
- Why do collections expand so heavily during specific months of the year?
- Most major corporations hold their annual general meetings during the same period of the year, leading to a heavy concentration of dividend disbursements and associated withholding taxes.
- How do international withholding tax refund agreements affect this series?
- Foreign investors qualifying for double taxation treaty relief can claim refunds on withheld taxes, which are deducted from subsequent net monthly receipts.