Field help: Line 18 Domestic capital gains without tax deduction

Enter interest or other capital gains from Germany where no withholding tax was deducted – for example, because the payer (e.g. in the case of a private loan) was not obliged to withhold tax.

Typical examples:

• Interest from private loans, e.g. if you lent money to another private individual for interest
• Interest from rental deposits, if these were paid directly to you without tax deduction
• Interest from maintenance reserves, if these are held in a separate account and earn interest

This income must be taxed subsequently as part of the income tax return (§ 20 EStG).