Field help: I have generated capital gains which do not meet the requirements for a full deduction of capital gains tax according to sect. 36a of the Income Tax Act (EStG):
Should the capital gains tax be credited in accordance with sect. 36a of the Income Tax Act (EStG) in connection with cum/cum transactions?

Select "yes" if you have generated capital gains which do not meet the requirements for a full deduction of capital gains tax according to sect. 36a of the Income Tax Act (EStG).

As part of the Investment Tax Reform Act of 19.07.2016, the tax legislator introduced the new Section 36a of the Income Tax Act (EStG), which applies retroactively to all investment income received from 01.01.2016 onwards and is the central misuse avoidance standard for so-called cum/cum transactions.