Field help: Do you want to enter data for the lines 28 to 33?

Select Yes if you want to enter amounts for lines 27 to 33 of the Form KAP.

In certain cases, capital gains are always subject to your individual tax rate and thus to the tariff tax. The final withholding tax rate of 25% does not apply in these cases. These cases include

• Income taxable at the standard rate (line 28): This includes, for example, loans to corporations or cooperatives in which you hold at least 10%.,
• Gains from the sale or redemption of investments or capital claims taxable at the standard rate (line 29),
• Investment income from life insurance policies concluded after 31.12.2004 (line 30).