Germany taxes: calculation of yearly "lump sum on unrealized capital gains" (Vorabpauschale)

[Stefano Merlo]

Hi community,

    is there any german resident that integrated in their accounting the "Vorabpauschale[1]" calculations?

[1] https://www.gesetze-im-internet.de/invstg_2018/__18.html

In a few words, it's a way for the German tax office to "take their cut" on unrealized gains. it was introduced in 2018, and its calculation is based on the "Basiszins", very low or negative between 2018 and 2022. In the past few years it's representing a significant amount, and when it's due for payment, the first business day of the year, you should have enough liquidity on your account to avoid unnecessary delays.

German brokers calculate it automatically and present only the final figures, but I'd like to reproduce the calculations. I am considering writing a beancount plugin + fava extension that estimates it for every holding or commodity, to compare with the financial statements from the broker, and wanted to check if anybody did something already.

Thanks

--Stefano

[Chary Ev2geny]

Hi,

I am not from Germany, but I have developed a tool to calculate unrealized gains:

https://github.com/Ev2geny/evbeantools

Components

sing_curr_conv: Neth Worth Change explainer / Unrealized Gains analyzer

This tool makes it possible to explain changes in the Net Worth between any two dates in a situation of multi-currency / multi-commodity ledger with changing exchange rates and transfers of funds from one commodity to another (both cost and not cost-based tracked). This is achieved by creating a converted / equivalent ledger, on which further analysis can be done using beanquery.

The tool can be used

• from a command line
• as a function in Python code
• as a plugin

See more information in the sing_curr_conv documentation.

[Chary Ev2geny]

to follow up on the same subject, I just recently commented on a Fava issue  on how the  sing_curr_conv   can be used with Fava to see unrealized gains