German Finance Ministry publishes the 2026 base rate for the advance lump sum
The essentials
The Federal Ministry of Finance set the base rate (Basiszins) for calculating the advance lump sum (Vorabpauschale) at 3.20 % as of 2 January 2026.
The base rate is a calculation input for the 2026 advance lump sum and is not carried forward to future years.
The advance lump sum that actually applies depends on the statutory conditions and on the fund's performance.
The Federal Ministry of Finance set the base rate (Basiszins) for calculating the advance lump sum (Vorabpauschale) at 3.20 % as of 2 January 2026. The base rate is a calculation input for the 2026 advance lump sum and is not carried forward to future years.
What does this mean in practice?
The advance lump sum that actually applies depends on the statutory conditions and on the fund's performance. The 2026 advance lump sum is deemed to accrue on 4 January 2027 and becomes taxable only then.