Flat-rate withholding tax · Question 11 of 12
A single investor who is not a church member earns 3,000 euros of investment income at one bank in 2026 and has an exemption order of 1,000 euros there. How much tax is withheld?
1 answer is correct. Hard
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Answer
- B 527.50 euros
Explanation
3,000 − 1,000 = 2,000 euros are taxable. On this, 25% investment income tax (500 euros) and a 5.5% solidarity surcharge on the tax (27.50 euros) are due, 527.50 euros in total. Without an exemption order it would be 791.25 euros.