This summary outlines the key tax considerations and reporting requirements for Private German tax residents investing in Mintos assets. It focuses exclusively on Mintos offerings and excludes general investment taxation guidance. If you are investing as a company, you should check with your accountant to meet your accounting obligations.
📌 General Principles
- Tax Type: Investment income from Mintos is subject to German capital gains tax (Abgeltungsteuer) at a flat rate of 26.375% (25% income tax + 5.5% solidarity surcharge). Church tax (Kirchensteuer) of 8% or 9% may apply additionally.
- Withholding Tax (WHT): Mintos deducts up to 25.5% WHT on interest unless you confirm your EU/EEA residency, then a reduced 5% rate applies.
- German Reporting: Declare investment income using Anlage KAP in your income tax return. Foreign WHT can typically be credited to avoid double taxation.
- Declaration Deadline:
-July 31 (if self-filing)
-February 28 of the following year (if using a tax advisor)
-Submit via ELSTER portal (https://www.elster.de)
📦 Mintos Asset-Specific Tax Overview
| Asset type | Income Type | Withholding Tax | German Tax Form | Subject to declare |
| Loans (claims) | Interest | ❌ No | Anlage KAP | Declare full gross income |
| Loans (Notes backed by loans) | Interest | ✅ Yes | Anlage KAP | Declare full gross income and apply for WHT deduction |
| Bonds (Notes backed by bonds) | Interest | ✅ Yes | Anlage KAP | Declare full gross income and apply for WHT deduction |
| Bonds (direct bonds) | Interest | ❌ No | Anlage KAP | Declare full gross income |
| Smart Cash | Interest | ❌ No | Anlage KAP | Declare full gross income |
| Real Estate (Notes backed by Real estate) | Interest | ✅ Yes | Anlage KAP / SO | Declare full gross income and apply for WHT deduction |
| ETFs | Capital gain | ❌ No | Anlage KAP | Includes an advanced lump sum |
💼 Tax Filing Notes
- Foreign Investment Income: Must be declared even if WHT applied abroad.
- WHT Credit: Use Mintos tax reports to document WHT paid and claim it on Anlage KAP.
- Capital Gains: Report sale of Mintos instruments (FIFO method) at the same flat tax rate.
- Allowance: Annual tax-free limit of €1,000 (single) / €2,000 (married) on capital income.
- Losses: Capital losses may offset gains; report in Anlage KAP-INV where applicable.
✅ Tips for Investors
- Ensure your Mintos profile has confirmed EU/EEA tax residency and private investor status for reduced WHT (5%).
- Download Mintos Tax Reports annually to support your German declaration. To locate your tax report on Mintos, follow these steps:
-Log in to your Mintos account.
-Click on the profile icon in the upper right corner.
-Look for the Reports section.
Disclaimer: This guide provides general information and is not tax advice. Please consult a tax professional or the Bundeszentralamt für Steuern (BZSt) for personalized guidance.