Field help: (2018) Capital income

Tick this box if the supported person had "capital gains" during the maintenance period.

Capital gains are recorded as a separate income for the recipient of maintenance payments. Since 2012, a distinction must be made between whether these were subject to the final withholding tax or whether they were taxed at the individual tax rate:

• If the capital gains were subject to final withholding tax, it must be recognized in full - i.e. without deduction of the saver's standard allowance - as "remuneration" (R 33a. 1 para. 3 No. 1 of the Income Tax Regulations (EStR)). This information is given in the Form "Maintenance" (Unterhalt).
• If the capital gains were taxed at the individual tax rate, i.e. subject to income tax at the tariff tax rate (e.g. foreign income), it is recorded - as in the years 2009 to 2011 - as income in excess of the saver's standard allowance of 801 Euro. However, income amounting to the saver's standard allowance will not be added. The information is given in Form "Maintenance" (Anlage Unterhalt).