What is recorded under income from capital assets?

On the following pages, you can indicate whether you have income from capital assets in the tax year. This includes, for example, interest or dividends from investment funds or shares. Your bank will provide you with a tax certificate (annual tax statement), from which you can obtain all the important data for entry on the following pages.

Details of your income from capital assets are still required in the KAP form if, for example:

• the capital gains have not been subject to tax deduction
• you wish to have the tax deduction reviewed in terms of its basis or amount,
• you are liable to pay church tax and have received capital gains from which capital gains tax but no church tax was deducted.

In this case, enter all capital gains received. Lohnsteuer kompakt will then automatically apply for a favourable tax treatment for all capital gains.