Lohnsteuer kompakt FAQs

Field help: (2024) Do these topics apply to you?

• Tax deferral models
• Special investment funds
• Cum/Cum transactions
• Company participations
• Income from capital gains according to the Foreign Tax Act

If you wish to provide information on any of the following topics, please select "yes".

• Tax deferral models according to section 15b of the Income Tax Act (EStG)
• Special investment shares within the meaning of sect. 20 para. 1 no. 3a of the Income Tax Act (EStG)
• Capital gains tax according to sect. 36a of the Income Tax Act (EStG) in connection with cum/cum transactions
• Capital gains from entrepreneurial participations
• Capital gains according to the Foreign Tax Act (AStG):
• Separately and uniformly determined addition amounts according to sect. 10 of the Foreign Income Tax Act (AStG)
• Foreign participations according to sect. 11 of the Foreign Income Tax Act (AStG)
• Foreign family foundations according to sect. 15 of the Foreign Income Tax Act (AStG)