Investing in Germany: ETF Sparplan, Freistellungsauftrag, and Tax-Efficient Strategies
2024-06-16
Educational content only. Rules and tax laws change over time; verify official sources.
Germany has embraced index investing through the ETF Sparplan - a monthly savings plan that automatically invests into low-cost ETFs. Combined with the €1,000 Sparerpauschbetrag and smart use of the Freistellungsauftrag, German residents can build wealth efficiently.
What is an ETF Sparplan?
An ETF Sparplan (savings plan) automatically invests a fixed amount each month into one or more ETFs. It's the German equivalent of dollar-cost averaging and has become enormously popular:
- Minimum investment: As low as €1/month at some brokers
- No timing required: Automatic monthly purchases smooth out market volatility
- Low costs: Many brokers offer free Sparplan execution
- Flexible: Change amount, pause, or cancel anytime
With the average German salary at €54,000 (roughly €2,900/month net), even investing €500/month into a global ETF at 7% returns over 30 years would grow to approximately €567,000.
Popular Brokers and ETFs in Germany
Top brokers for Sparpläne:
- Trade Republic: Free Sparpläne, €1 per trade, mobile-first
- Scalable Capital: Free Sparpläne, €0.99 per trade (or flat rate €4.99/month)
- ING: Established bank, free Sparpläne on selected ETFs
- Comdirect: Wide ETF selection, 1.5% per Sparplan execution
Most popular ETFs among German investors:
| ETF | TER | Coverage |
|---|---|---|
| iShares Core MSCI World (IE00B4L5Y983) | 0.20% | 1,500+ stocks, developed markets |
| Vanguard FTSE All-World (IE00BK5BQT80) | 0.22% | 3,700+ stocks, global |
| Xtrackers MSCI World (IE00BJ0KDQ92) | 0.19% | 1,500+ stocks, developed markets |
| iShares MSCI ACWI (IE00B6R52259) | 0.20% | 2,900+ stocks, global incl. EM |
Tax-Efficient Investing: The Freistellungsauftrag
Every German resident has a Sparerpauschbetrag (saver's lump sum) of €1,000 per person (€2,000 for married couples). This means the first €1,000 of investment income (dividends + realised gains) is completely tax-free.
To use it, you must file a Freistellungsauftrag (exemption order) with each broker. If you have multiple brokers, split the €1,000 between them.
Above the Pauschbetrag: Investment income is taxed at 26.375% (25% Abgeltungsteuer + 5.5% Solidaritätszuschlag), plus Kirchensteuer if applicable (8-9%), bringing the effective rate to approximately 27.8-28.6%.
Teilfreistellung: Equity ETFs (with 51%+ stocks) receive a 30% partial exemption. So only 70% of gains are actually taxed, bringing the effective tax rate down to roughly 18.5% on equity ETF returns.
Accumulating vs. Distributing ETFs
German tax law applies the Vorabpauschale (advance lump sum) to accumulating ETFs, taxing a notional return each year. This means accumulating ETFs are no longer significantly more tax-efficient than distributing ones in Germany.
However, accumulating ETFs still have a slight edge because the Vorabpauschale is typically lower than actual dividends, deferring some tax. For simplicity, many German investors prefer accumulating ETFs.
A Simple German Investment Strategy
- Open a free broker account (Trade Republic or Scalable Capital)
- File your Freistellungsauftrag for the full €1,000
- Set up an ETF Sparplan into a global ETF (e.g., Vanguard FTSE All-World)
- Invest automatically each month - don't try to time the market
- Increase the amount whenever your salary rises
Calculate Your German Investment Growth
Use our free retirement calculator to see how your ETF Sparplan fits into your overall retirement plan. Combine it with your German pension pillars for the complete picture.
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