German Tax Pots and Vorabpauschale Tracked

German tax logic is something almost no internationally built tracker models. Trade Checker derives the equity pot, the other-assets pot, and every tax type paid directly from your own broker data, for reconciling against your annual tax certificate.

Equity pot and other-assets pot

In Germany, losses from stock sales may only be offset against gains from stock sales; every other security, ETFs, bonds, or fund units, falls into the other-assets pot and is offset separately there. Trade Checker keeps both offsetting pots separate, derived from the realized result of every individual FIFO-sold lot and totaled year by year: a loss year grows the open pot balance, a gain year draws it down, and a pot that's already been used up never goes negative.

Capital gains tax by year

Capital gains tax withheld directly on sales is totaled by year, alongside adjustments from your loss-offsetting pot and withholding tax deducted on dividends. All three are distinct amounts that actually flowed, not double-counting of the same sum, and are therefore shown separately instead of being quietly netted against each other. That makes the overview directly comparable line by line with your annual tax certificate, instead of showing just one grand total with no traceable origin.

Vorabpauschale on accumulating funds

Even without an actual distribution, Trade Republic levies an annual Vorabpauschale on accumulating funds and ETFs, an advance tax on assumed value growth. These bookings show up in the CSV export as their own line with no share count and no purchase price, and would easily be missed in a naive report. Trade Checker recognizes them by booking type and records them as their own tax item in the annual overview.