Base interest rate for the calculation of advance flat rate
Initiative
Official name
Basiszins zur Berechnung der Vorabpauschale gemäß § 18 Absatz 4 InvStG
Basiszins zum 2. Januar 2025
Basiszins zum 2. Januar 2025
Type
Other
Level 3 / Other
Initiator
German government
Submitted
10.10.2025
Doc. code
COO.7005.100.3.10978455
Summary
Status
Status
Get a subscription to have access to the whole content.
Current version
Final version
Next step
Entry into force and application
Entry into force
Get a subscription to have access to the whole content.
Application date
Get a subscription to have access to the whole content.
Scope
Relevant for
Get a subscription to have access to the whole content.
Associated initiatives
Level 1
Investment tax reform and investment tax act (InvStG)
(binding, Main version, Amendment, DE)
Level 2
–
Level 3 / Other
–
Source: German government, COO.7005.100.3.10978455 , 2025