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(2025) Which funds are affected by the advance flat rate?

Dieser Text bezieht sich auf die Steuererklärung 2025. Die aktuelle Version für die Steuererklärung 2024 finden Sie unter:
(2024): Which funds are affected by the advance flat rate?

In principle, all domestic and foreign investment funds (including ETFs) can be affected by the advance lump sum.

For distributing funds, any distribution made is taken into account when calculating the advance lump sum. If the distribution is sufficiently high, no advance lump sum is incurred. It can therefore be assumed that the advance lump sum mainly affects accumulating funds.