Field help: Line 28 Income to be taxed by tariff

Enter the capital gains taxed at the standard rate. This includes, among other things, income from other capital claims of all kinds, silent partnerships and participatory loans.

If, for example, you have granted a loan to a person closely associated with you, the income from it (minus the related income-related expenses) must be declared as income here, provided that the expenses corresponding to the capital gains are operating expenses or income-related expenses for the debtor.

A related party is to be assumed if there is a relationship of dependency between the two persons and the controlled person does not have any leeway for his or her own decisions.

Loans to corporations or cooperatives in which you hold at least 10% of the shares and for back-to-back financing are also to be entered here.

Please enter the withholding tax amounts attributable to these capital gains in lines 51 to 53. A saver's standard allowance is not granted for this income.

The capital gains are not taxed at the final withholding tax rate of 25% but are subject to the individual tax rate.