RSU Calculator

At vesting, the full market value of your shares is treated as employment income (geldwerter Vorteil) under §19 EStG. It is added to your gross salary for the month of vesting and taxed at your marginal rate — typically 42% plus Solidaritätszuschlag for tech and finance workers earning above €69,879 in 2026. Your employer usually withholds the tax through payroll, often by selling a portion of shares to cover the liability.

Tax is triggered at vesting — the moment the shares transfer to you. Your employer withholds Lohnsteuer, Solidaritätszuschlag, and social insurance contributions at that point. If you hold the shares and sell later at a higher price, the additional gain above the vesting-day price is taxed separately as capital gains at 26.375% (Abgeltungsteuer), reduced by your €1,000 annual Sparerpauschbetrag.

Direct reduction is limited since RSU income is taxed as ordinary employment income. However, the overall tax picture can be improved by using RSU proceeds to invest in tax-advantaged structures like rental property (generating deductible AfA depreciation), maximising pension contributions (fully deductible up to €29,344 in 2025), or being deliberate about which tax year large vesting tranches fall in.

RSUs vest into shares at a pre-set schedule — you don't pay anything, and the full market value at vesting is taxed as income. Stock options give you the right to buy shares at a set strike price; the taxable income is the spread between market price and strike price at exercise. Germany introduced improved tax treatment for qualifying startup employee stock options under §19a EStG in 2024, deferring the tax event in some cases.

Many financial professionals note that holding a large position in your employer's stock concentrates both your income and investment risk in the same company. Selling immediately after vesting is one way to diversify that risk. The timing decision also involves your current tax year, expected share price movement, and broader financial goals. This is a personal decision — the calculator helps you model the net values.