Field help: Line 16 Capital gains without tax deduction

Enter your investment income where no tax (e.g. capital gains tax) has been withheld.

This income has been credited or allocated to you but is not yet taxed. Taxation occurs as part of your tax return.

Requirements:

• The income was determined by the tax office as part of a separate and uniform assessment.
• No capital gains tax was withheld, for example because:
• no tax deduction was required,
• the distribution is from abroad, or
• the company did not make a tax deduction.

Typical examples:

• Distribution from a closed-end fund where no tax deduction was made.
• Income from an investment in a foreign fund or a foreign company.
• Investment income from a partnership or joint heirs where no tax deduction was made, but an assessment notice is available.