Field help: (2019) foreign capital gains contained therein

Enter the foreign capital income that is subject to withholding tax or would be subject to withholding tax in Germany.

When applying for unlimited tax liability and for the application of personal and family-related tax benefits, the amount of foreign income earned during the time abroad that was not subject to German income tax must be examined.

Wages in foreign currency must be converted on a monthly basis using the Euro reference rate of the European Central Bank. The monthly conversion rates are determined by the Federal Ministry of Finance.

However, no objections will be raised if the wage payments received in a foreign currency are converted on the basis of an annual conversion rate - calculated from the VAT reference rates published monthly, rounded down to a full 50 cents. (The letter of the Federal Ministry of Finance (BMF) dated 14.12.2014).