Savers' Lump Sum 2023

As of 01.01.2023, the German government has decided to increase the savers' lump sum. For single persons from €801 to €1,000 and for married couples/life partners assessed together from €1,602 to €2,000. This increase affects the exemption order for capital gains as well as the offsetting of losses across spouses/life partners (form: "Exemption order for investment income and application for loss offsetting across spouses/life partners").

All private individuals who have an existing exemption order or who may submit a new exemption order are affected.

In accordance with the legal regulations, all exemption orders with a currently valid maximum amount of €801/1,602 will automatically be increased to €1,000/2,000 as of 01.01.2023.

Proportionally commissioned exemption amounts will be increased on a percentage basis. The rate of increase is 24.844%. An exemption order of €0 will remain at €0 accordingly.

A customer only needs to take action if they wish to make a change to the amount of their current exemption order that deviates from the statutory regulation on automatic adjustment of the exemption order, or if they wish to set up a new exemption order for the first time. Otherwise, all existing exemption orders will be automatically adjusted as of 01.01.2023 in accordance with the legal requirements.

Please use the new exemption order form or go to the Selfservice area of the Banking Portal from 03.01.2023 and order the change of the exemption amount there.

In principle, the new official model should be used for exemption orders relating to the year 2023. In this way, ambiguities are avoided. Nevertheless, the previously valid form will still be accepted until June 30, 2023.

In this regard, the following should be noted: If the customer uses the previously valid form to apply for the saver's lump sum with validity from 01.01.2023 and in doing so falls below the permissible maximum amount of €801/€1,602, the customer has deliberately chosen this amount. If he uses the previously valid form and ticks the maximum exemption amount of €801 or €1,602, he is not clearly documenting his intention. This exemption order cannot be accepted without a handwritten addition by the customer. The handwritten amendment should state the new valid maximum amount.

No, provided that there is a valid non-assessment certificate, it will continue to apply.

Unable to find answers to your questions? Simply send an e-mail to info(at)fondsdepotbank.de.