{"slug":"us-dividend-tax-for-german-investors","qid":"szenarien","label":"szenarien","post_title":"us-dividend-tax-for-german-investors","post_url":"/blog/lang/de/us-dividend-tax-for-german-investors#q-szenarien","columns":["label","gross_usd","us_tax_usd","de_tax_usd","net_usd","total_tax_pct"],"rows":[{"label":"Mit W-8BEN: 15 % US, 10 % KapESt, 0,55 % Soli","gross_usd":6.83,"us_tax_usd":1.02,"de_tax_usd":0.72,"net_usd":5.08,"total_tax_pct":25.55},{"label":"Mit Kirchensteuer 9 %: Sonderberechnung nach Anrechnung","gross_usd":6.83,"us_tax_usd":1.02,"de_tax_usd":0.76,"net_usd":5.04,"total_tax_pct":26.2},{"label":"Deutsche Dividende ohne Quellensteuer: 25 % plus Soli","gross_usd":6.83,"us_tax_usd":0,"de_tax_usd":1.8,"net_usd":5.03,"total_tax_pct":26.375},{"label":"Ohne W-8BEN: 30 % US, Anrechnung auf 15 % begrenzt","gross_usd":6.83,"us_tax_usd":2.05,"de_tax_usd":0.72,"net_usd":4.06,"total_tax_pct":40.55},{"label":"Der Irrtum: 15 % US plus volle 26,375 % deutsche Steuer","gross_usd":6.83,"us_tax_usd":1.02,"de_tax_usd":1.8,"net_usd":4,"total_tax_pct":41.375}],"shape":"table","sql":"WITH abbv_ttm AS\n(\n    SELECT sum(amount) AS gross_usd\n    FROM\n    (\n        SELECT max(toFloat64(cash_amount)) AS amount\n        FROM global_markets.stocks_dividends\n        WHERE ticker = 'ABBV'\n          AND currency = 'USD'\n          AND ex_dividend_date >= '2025-10-01'\n          AND ex_dividend_date <  '2026-10-01'\n        GROUP BY ex_dividend_date\n    )\n)\nSELECT\n    s.1                                           AS label,\n    round(gross_usd, 2)                           AS gross_usd,\n    round(gross_usd * s.2, 2)                     AS us_tax_usd,\n    round(gross_usd * s.3, 2)                     AS de_tax_usd,\n    round(gross_usd * (1 - s.2 - s.3), 2)         AS net_usd,\n    round(100 * (s.2 + s.3), 3)                   AS total_tax_pct\nFROM\n(\n    SELECT\n        gross_usd,\n        arrayJoin([\n            ('Mit W-8BEN: 15 % US, 10 % KapESt, 0,55 % Soli', 0.15, 0.1055),\n            ('Mit Kirchensteuer 9 %: Sonderberechnung nach Anrechnung', 0.15, 0.112),\n            ('Deutsche Dividende ohne Quellensteuer: 25 % plus Soli', 0.0, 0.26375),\n            ('Ohne W-8BEN: 30 % US, Anrechnung auf 15 % begrenzt', 0.30, 0.1055),\n            ('Der Irrtum: 15 % US plus volle 26,375 % deutsche Steuer', 0.15, 0.26375)\n        ]) AS s\n    FROM abbv_ttm\n)\nORDER BY total_tax_pct","computed_at":"2026-10-08T15:38:42.189030+00:00","elapsed":0.067651738}