{"slug":"us-dividend-tax-for-german-investors","qid":"pauschbetrag","label":"pauschbetrag","post_title":"us-dividend-tax-for-german-investors","post_url":"/blog/lang/de/us-dividend-tax-for-german-investors#q-pauschbetrag","columns":["ticker","ttm_dividend_usd","gross_yield_pct","net_yield_pct","us_tax_per_share_usd"],"rows":[{"ticker":"PFE","ttm_dividend_usd":1.72,"gross_yield_pct":6.15,"net_yield_pct":4.58,"us_tax_per_share_usd":0.258},{"ticker":"CVX","ttm_dividend_usd":7.05,"gross_yield_pct":3.37,"net_yield_pct":2.51,"us_tax_per_share_usd":1.057},{"ticker":"ABBV","ttm_dividend_usd":6.83,"gross_yield_pct":2.51,"net_yield_pct":1.87,"us_tax_per_share_usd":1.024},{"ticker":"KO","ttm_dividend_usd":2.1,"gross_yield_pct":2.44,"net_yield_pct":1.81,"us_tax_per_share_usd":0.315},{"ticker":"MSFT","ttm_dividend_usd":3.64,"gross_yield_pct":0.69,"net_yield_pct":0.51,"us_tax_per_share_usd":0.546},{"ticker":"AAPL","ttm_dividend_usd":1.06,"gross_yield_pct":0.31,"net_yield_pct":0.23,"us_tax_per_share_usd":0.159}],"shape":"table","sql":"WITH\n    prices AS\n    (\n        SELECT\n            ticker,\n            argMax(toFloat64(close), date) AS price_usd\n        FROM global_markets.stocks_daily_aggs\n        WHERE ticker IN ('ABBV', 'PFE', 'KO', 'CVX', 'AAPL', 'MSFT')\n          AND date >= today() - 45\n        GROUP BY ticker\n    ),\n    dividends AS\n    (\n        SELECT\n            ticker,\n            sum(amount) AS ttm_dividend_usd\n        FROM\n        (\n            SELECT\n                ticker,\n                ex_dividend_date,\n                max(toFloat64(cash_amount)) AS amount\n            FROM global_markets.stocks_dividends\n            WHERE ticker IN ('ABBV', 'PFE', 'KO', 'CVX', 'AAPL', 'MSFT')\n              AND currency = 'USD'\n              AND ex_dividend_date >= today() - 365\n              AND ex_dividend_date <= today()\n            GROUP BY ticker, ex_dividend_date\n        )\n        GROUP BY ticker\n    )\nSELECT\n    p.ticker                                            AS ticker,\n    round(d.ttm_dividend_usd, 2)                        AS ttm_dividend_usd,\n    round(100 * d.ttm_dividend_usd / p.price_usd, 2)    AS gross_yield_pct,\n    round(74.45 * d.ttm_dividend_usd / p.price_usd, 2)  AS net_yield_pct,\n    round(0.15 * d.ttm_dividend_usd, 3)                 AS us_tax_per_share_usd\nFROM prices AS p\nINNER JOIN dividends AS d ON d.ticker = p.ticker\nORDER BY gross_yield_pct DESC","computed_at":"2026-10-08T15:38:42.461011+00:00","elapsed":0.165897319}