Field help: (2024) Reduction amount for income subject to the separate tax rate pursuant to sect. 32d para. 1 of the Income Tax Act (EStG)

If you want to provide information about reduction amounts for participations in a foreign company according to sect. 11 of the Foreign Tax Act (AStG), please select "yes" here.

From 1 January 2022, Distributions from an investment in an intermediate company, profits from the sale of shares in the intermediate company as well as the return of contributions are subject to the partial income procedure or the final withholding tax rate.

In addition, a reduction amount within the meaning of sect. 11 para. 2 of the Foreign Tax Act (AStG) may be deducted from the total income or, as part of the calculation of the final withholding tax, from the total investment income.