Field help: (2023) ... taxable partial income included therein

Enter here the generated capital gain / business termination gain that is taxable according to the partial income procedure.

According to the partial income procedure (Teileinkünfteverfahren), 60% of income and capital gains from participations in corporations (shares, limited liability company shares, cooperative shares) are taxable. On the other hand, only 60% of the expenses are deductible as income-related expenses. Therefore, if you hold shares in corporations as business assets, you must separately declare (in Form G or Form S) any dividends and profit distributions received that are included in your income from business or self-employment and only 60% of which is taxable. According to sect. 3 no. 40 Income Tax Act (EStG), the tax-exempt portion equals 40% of the income.