Does a GmbH always cut ETF taxes to about 1.5%?

No. The near 1.5% effect stems from the 95% exemption on gains from selling single shares within a GmbH. Fund units, including ETFs, do not enjoy that rule. ETF gains in a GmbH are usually taxed at standard corporate and trade tax rates, which are much higher than 1.5%.

Who might benefit from a GmbH tax strategy?

Typically, investors with large portfolios, frequent single-stock disposals, and professional accounting support. They can spread fixed costs and still gain from the 95% exemption on share disposals. Most buy-and-hold ETF savers will not benefit because fund gains are fully taxable in the GmbH and costs can outweigh advantages.

What are the key ETF selection criteria in Germany?

Look for low ongoing charges, tight spreads, small tracking difference, ample fund size, UCITS status, clear replication, and reliable tax reporting. Compare accumulating versus distributing classes. Keep it simple and diversified. These practical steps matter more for outcomes than trying to optimize ETF tax Germany with complex structures.

Are buy and hold ETFs still sensible for 2025?

Yes. A broad global equity ETF, paired with quality euro bonds and a cash buffer, is a strong base. Automate savings, rebalance on a schedule, and keep costs low. This approach is easy to run, tax transparent in private accounts, and beats most short-term or structure-driven tactics over time.

Global Market Insights

December 31: Germany 1.5% ETF Tax via GmbH Sparks Investor Buzz

ByHuzaifa Zahoor December 31, 2025December 31, 2025

ETF tax Germany is trending after claims that gains can be taxed near 1.5% when investing through a GmbH. We break down how this GmbH tax strategy actually works, where it does not, and what costs to expect. We also share clear ETF selection criteria and simple buy and hold ETFs ideas for German savers. Read this before you change accounts or products in 2025.