Field help: Line 8 Capital gains with tax deduction

Enter the amount of your capital gains where capital gains tax has already been deducted (e.g. by a bank or the distributing company).

This applies to, for example, profit distributions or interest you have received from an investment if:

• Your income was determined by a notice of assessment from the tax office and
• capital gains tax has already been paid within the investment.

Typical examples:

• Distribution from a closed-end fund (e.g. KG) with withheld capital gains tax
• Income from an atypical silent partnership where capital gains tax was withheld and a notice of assessment was issued
• Capital gains from a joint heirship, provided this is treated as an investment with a notice of assessment and tax deduction was made