RSU Tax Calculator for Germany

At vesting, the market value of your shares is treated as employment income (geldwerter Vorteil) under §19 EStG. It is added to your gross salary for that month and taxed at your marginal rate — commonly 42% plus Solidaritätszuschlag for tech workers earning above €69,879 in 2026. Social insurance contributions also apply to the vesting income up to the Beitragsbemessungsgrenze.

Yes, in most cases. Employers withhold Lohnsteuer, Solidaritätszuschlag, and social contributions at vesting through the regular payroll run. If the tax liability exceeds what payroll can cover from your cash salary, a sell-to-cover arrangement is typically used — enough shares are sold to fund the tax. Your payslip for the vesting month will show the full gross RSU value and all deductions.

The vesting-day market price becomes your cost basis. Any increase in value from that point to your sale date is a capital gain, taxed at 26.375% Abgeltungsteuer (including Solidaritätszuschlag). You can offset gains using your €1,000 annual Sparerpauschbetrag. If the share price falls after vesting, the capital loss can be used to offset other capital gains in the same tax year.

The income tax at vesting is largely fixed — RSU income is employment income and taxed accordingly. However, investing RSU proceeds afterwards into tax-efficient structures can improve the overall picture: rental property generates deductible AfA depreciation, pension contributions are fully deductible up to €29,344 in 2025, and timing capital gains realisations thoughtfully helps optimise Abgeltungsteuer exposure.

Your Steuerklasse determines the Lohnsteuer withholding rate your employer applies. Class III (married, primary earner) results in lower monthly withholding; Class V (the lower-earning partner) faces higher withholding. The total annual tax liability is the same in both cases — only the monthly cash flow differs. If large RSU tranches vest in Class V, you may face a significant balancing payment at annual tax assessment.