Do I have to take the advance lump sum into account?

Yes, the advance lump sum also applies to companies. However, UnitPlus is obliged to automatically pay the tax charge on the advance lump sum to the tax office and will automatically sell fund shares if necessary. There is no additional work required from your side.

The advance lump sum is a minimum tax rate introduced by the legislator for accumulating funds and is based on the interest rate of German government securities (with annual coupon payments and a remaining term of 15 years). The advance lump sum corresponds to the return on long-term and secure investments and is intended to ensure minimum taxation each year. It is calculated by multiplying 70% of the base interest rate for a year by the redemption price of the fund units at the beginning of the year. It is payable on all fund shares held at the end of the year, i.e. on an investor’s liquidity portfolio as at 31 December of a given year. The advance lump sum is limited to the actual performance of the fund shares in a year and is only calculated pro rata in the case of purchases during the year. For 2024, the base interest rate was 2.29%; for 2025, the base interest rate is 2.53%. The advance lump sum is not received in cash, but is taxed as notional income without cash inflow at the beginning of the following year, i.e. the 2025 advance lump sum is taxed at the beginning of 2026.