Field help: $kap_bet_ek_sum

Select "yes" if you had income from special or business investments on which no withholding tax was deducted. Many of these investments operate differently from typical bank or securities transactions and must therefore be entered separately in the tax return.

Typical cases include:

• Atypical silent partnerships in companies
• Profit-sharing loans (interest dependent on profit)
• Profit-sharing certificates without tax deduction
• Closed-end funds (e.g. real estate, shipping, energy funds)
• Income from property or inheritance communities communicated via a determination notice
• Profits from capital or savings clubs if they were not taxed at a flat rate

In many of these cases, you will receive a determination notice. You then enter the values shown there in the KAP-BET form.