Field help:
(2019)
Company, tax office and tax number
The income from participation (dividends and other distributions) can be taxed at the tariff income tax rate upon request if you directly or indirectly hold
- At least 25% of the shares in a corporation or
- At least 1% of the shares in a corporation and you exercise a significant entrepreneurial influence on its economic activities through a professional activity for this company.
In this case, tick this box and fill in the required information.
It is not possible to make up an application after the first income tax return has been submitted (e.g. in objection proceedings) for the calendar year in question. If the above-mentioned conditions for participation are also met in subsequent years, the application, as long as it is not revoked, is also valid for the following four assessment periods without the application conditions having to be substantiated again. The revocation notice must be received by the tax office at the latest together with the income tax return for the assessment period for which it is to apply for the first time. After a revocation, a new application for this participation in the corporation is no longer admissible. Specify the company in line 25. If you submit the application for further participations, explain this separately.
If you have incurred income-related expenses in this respect, deduct them from the income when calculating the income and enter the result in line 25. Please note that the partial income method applies to income and income-related expenses. A corresponding reduction will be made by the tax office. The saver's allowance is not granted for this income.
Capital gains are not taxed at the withholding tax rate of 25 % but are subject to the individual tax rate.
Please contact your local tax advisor or lawyer for advice on tax issues.
