RSU Calculator

RSUs are taxed as employment income (geldwerter Vorteil) at the time of vesting, not at grant. The full market value of shares at vesting is added to your salary income and taxed at your marginal rate — often 42% plus solidarity surcharge for tech workers.

Tax is due when RSUs vest (convert from a promise to actual shares). Your employer typically withholds tax at vesting through payroll. If you sell shares later at a higher price, you'll also owe capital gains tax (26.375%) on the additional profit.

Direct RSU tax reduction is limited since they're taxed as income. However, you can offset the overall tax burden by: investing RSU proceeds into property (generating deductible depreciation), maximizing pension contributions, or using the €1,000 Sparerpauschbetrag for capital gains.

RSUs are taxed at vesting based on share value. Stock options are taxed at exercise based on the spread (market price minus strike price). Since 2024, Germany offers improved tax treatment for employee stock options in startups under §19a EStG.

Many financial advisors recommend selling immediately to diversify — holding too much of your employer's stock is risky. However, consider tax timing, market conditions, and whether capital gains would push you into a higher bracket that year.