German Exit Tax Calculator
Estimate your German exit tax. Educational only - use this when discussing your German exit tax with your competent tax advisor (if you find one.. good luck with that)
Not sure whether exit tax applies to you? Start with Germany’s Exit Tax: All You Need to Know.
Why use €232,000 for CEO compensation?
It is the midpoint of the €198,000–€266,000 range for an owner-manager in the smallest “Other services” category of the 2024 Karlsruhe table. This is a rough proxy for a small software company, applies formally only as guidance, and may be inappropriate for your facts.
Learn more about reducing the valuation through an arm’s-length CEO salary in the simplified capitalized earnings valuation guide.
Your estimate will appear here.
Enter the average adjusted annual earnings to see an estimate.
Estimated exit tax
Range based on marginal income-tax rates of 42%–45%. Church tax is excluded.
Valuation breakdown
- Karlsruhe CEO benchmark
- €232,000
- Additional CEO salary deduction
- Normalized earnings
- After statutory 30% reduction
- Earnings valuation × 13.75
- Recent transaction value
- Asset-value floor
- Estimated company value
Tax breakdown
- Ownership
- Estimated share value
- Less acquisition cost
- Deemed capital gain
- Taxable 60% share
- Income tax at 42%–45%
- Including 5.5% solidarity surcharge
- Each of seven annual installments If an installment application is accepted
How this German exit tax calculator works
Germany can treat shares in a corporation as if they had been sold when a shareholder leaves the country, even though no cash changes hands. This German exit tax calculator estimates the company value, the gain attributed to your shareholding, and the resulting tax range. It is designed for founders and owners of corporations such as a GmbH or startup; it does not calculate the separate exit-tax rules for ETFs or other investment funds.
Estimating the company value
The calculation starts with average adjusted annual earnings, normally based on three completed financial years. It then compares your current CEO compensation with the €232,000 benchmark used here. If you worked unpaid or below that benchmark, the difference is deducted to approximate an arm’s-length managing-director salary. If your compensation was higher, the model adds the difference back. This is only a standardized proxy: an appropriate salary depends on the company, industry, responsibilities, and individual facts.
Positive normalized earnings receive the statutory 30% reduction and are multiplied by 13.75 under the simplified capitalized earnings method. The calculator then applies the asset value as a floor. When you enter a recent third-party transaction or funding round, its implied company value replaces the earnings valuation as the primary value, while the asset-value floor still applies.
Turning the valuation into an exit-tax estimate
Your ownership percentage determines the estimated value of your shares. The calculator subtracts their acquisition cost and treats the remaining amount as a deemed capital gain. Under the partial-income procedure (Teileinkünfteverfahren), 60% of that gain is taxable. Applying marginal income-tax rates of 42%–45%, followed by the 5.5% solidarity surcharge on the income tax, produces the displayed range. Church tax is not included.
The result is an educational estimate, not a determination that German exit tax applies to you. Residence history, participation thresholds, treaties, temporary moves, return relief, valuation exceptions, and company-specific adjustments can materially change the outcome. A recent arm’s-length transaction may also carry more weight than the simplified earnings method. Use the estimate to understand the order of magnitude and to prepare more specific questions for a qualified German tax adviser.
Continue researching German exit tax
The estimate is a starting point. These guides explain when the rules apply, how the valuation works, and which options may be worth discussing.
Germany’s Exit Tax: All You Need to Know
Start with when German exit tax applies and how it is calculated.
Understand the company valuation
Go deeper into the 13.75 factor and the CEO salary adjustment.
Explore possible solutions
Compare valuation, restructuring, sale, return, and deferral strategies.
Assumptions and sources
- The calculator assumes the corporate-share exit-tax rules already apply; it does not test residence history, the 1% participation threshold, treaties, or return relief.
- The §17 allowance, church tax, non-operating assets, subsidiaries, and other detailed valuation adjustments are omitted.
- A tax office may reject the simplified method when it produces an obviously incorrect result or another accepted valuation method is more appropriate.
Last reviewed 7 August 2026.