Save hundreds of thousands of euros tax -free – step by step by step for the children’s depot

• Over 13,000 euros in capital income for the child annually tax -free
• ETF sale and buyback at the end of the year saves taxes
• Only your own children’s depot ensures full tax advantages

A really attached children’s deposit can theoretically generate more than 230,000 euros tax -free over 18 years – completely legal and with relatively little effort. The key lies in the intelligent use of the enormous tax allowances that every child is entitled to, but are optimally exhausted by very few families.

Understand the tax superpowers of the children’s depot

Children have the same tax allowances as adults, but usually do not use them. This “unused tax capacity” makes the children’s deposit a mighty instrument of wealth formation. As can be seen from the tax calculator portal, children can take a total of up to 13,096 euros in capital yields in 2025 completely tax-free.

This impressive sum is made up of the saver’s lump sum of 1,000 euros and the basic allowance of 12,096 euros for 2025. In addition, there is also a special expenditure lump sum of EUR 36. Mathematics behind it is amazing: over a period of 18 years, a child could theoretically implement over 230,000 euros in capital gains.

Many parents make the costly mistake of keeping securities for their children in their own depot. Only the legal owners of a depot can claim their allowances. A classic junior depot, in which the child is registered as a legal owner, opens up access to the enormous tax advantages. The custodian bank automatically takes over the determination of the yields and checks the partial exemption. For stock -based ETFs, for example, 30 percent of the yields are generally tax -free.

– on your own behalf –

Invest small today. Enable great tomorrow – for your little ones when they are big.

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Step by step: Activate the allowances correctly

The first step is the deposit of the saver’s lump sum of 1,000 euros at the bank. It is important to check whether parts of this allowance are already stored for other banks, since the total amount must not exceed 1,000 euros. The exemption order is granted “until revocation” and is therefore valid immediately.

The second step is decisive: In order to be able to use the full basic allowance of 12,096 euros for capital income, a non -assessment certificate from the tax office is required. This must be requested on behalf of the child, not the parents. The corresponding form “non -assessment certificate for natural persons” is available on the website of the Federal Ministry of Finance. After filling out and submitting to the responsible tax office, you usually get the certificate within a few days, which is then submitted to the bank. The certificate is valid for three years.

Strategies for optimal exhaustion of exemptions

Distant ETFs offer an automatic way to use at least part of the allowances. Regular dividend and interest distributions continuously “consumed” the allowances without the need for active intervention. However, this is only a compromise, since the increase in value of the ETFs is still not taken into account.

A more active strategy is needed to complete the allowances. As can be seen from the contribution of the Junordepot experts, the key lies in strategic profit realization. The principle is simple: shortly before the end of the year, accumulated profits through sales and immediate buyback are realized in order to exhaust the high allowances.

A practical example from the specialist source illustrates the effectiveness: With deposits of 10,000 euros and a deposit value of 16,500 euros in December, a realized profit of 6,500 euros results. After the partial exemption, 70 percent of them are taxable, i.e. 4,550 euros. With a remaining allowance of 8,546 euros, 937 euros will save taxes. The transaction costs for cheap online brokers are between 1.50 and 60 euros.

With all optimization, parents should note three critical limits: Children in statutory family insurance may have a maximum of 7,420 euros annually on regular income. The accumulated assets are taken into account in the BAföG calculation, with the allowance in 2025 to be 15,000 euros for less than 30 year olds. There is also a gift allowance of 400,000 euros per parent between parents and children every ten years.

The true magic of the tax -free children’s depot unfolds through the compound interest effect. Saved taxes are reinvested and can generate further yields for years. A child who benefits from this strategy from birth can have a considerable tax -optimized assets with the 18th birthday. Families who consistently implement this strategy give their children a significant financial lead for training, real estate acquisition or professional independence.

D. Maier / Redaktion Finanzen.net