Field help:
Select "yes" if you had income from capital assets.
Note: Most investors do not need to give any details about their capital gains in their tax returns and can do without Form KAP.
However, information about your income from capital investment is required on Form KAP if, for example,
- The capital gains were not subject to a tax deduction,
- You wish to have the reason for or the amount of the tax withheld reviewed,
- You are subject to church tax and have capital gains from which capital gains tax (Kapitalertragsteuer) has been deducted but not church tax.
Form KAP-BET must be completed for income and creditable taxes from investments that are determined separately and uniformly.
Note: Form KAP-BET must only be filled in by investors who have capital gains or creditable taxes from investment in a private company.
Form KAP-INV is intended for the declaration of investment income that is not subject to a domestic tax deduction.
Note: Investors who have investment shares that are held at a foreign bank or investment company must complete Form KAP-INV. Reason: The foreign financial institution does not pay withholding tax to the German tax authorities.
In this case, submit details about all capital gains received. Lohnsteuer kompakt will then automatically apply for the most favourable rate for all capital gains.
Note: If you had shares that have lost their value and have been derecognised from your custody account, the bank does not offset losses. In other words, it does not place losses in the loss pot. This applies even if you only have one custody account through which you carry out all share transactions. It is mandatory to include the losses from shares that have lost their value in your tax return.
