Flat-rate withholding tax · Question 12 of 12

Same case, but the investor is a church member with 9% church tax. What is the burden, roughly?

1 answer is correct. Hard

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Answer

  • D About 560 euros

Explanation

Because church tax is taken into account, the investment income tax falls to 2,000 × 25% / 1.0225 ≈ 489.00 euros. On top come around 26.90 euros of solidarity surcharge and around 44.01 euros of church tax, about 559.91 euros in total. Simply adding 9% to 527.50 euros would give too much.

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