Field help: (2023) Tax-free share of partial income
Tax-free share of partial income

Enter here tax-free income that is subject to the partial income procedure.

Under the partial income procedure, 60% of income and capital gains from investments in corporations (e.g. shares, GmbH shares, co-operative shares) are taxable. Similarly, only 60% of the associated expenses are deductible as income-related expenses. If you hold investments in corporations as business assets, you must declare dividends and profit distributions, 60% of which are taxable, separately in Form G or Form S. The tax-free portion amounts to 40% of the income in accordance with sect. 3 No. 40 of the Income Tax Act (EStG).

Make sure you enter the correct amount of partial income. It may be necessary to deduct or adjust the tax-free portion.