Field help: Line 30 Capital gains from life insurance policies

Half of the capital gains from insurance contracts concluded after December 31, 2004 (capital insurances with savings form and annuity insurances with capital option rights, unless the annuity payment is chosen), the payment of which was made after reaching the age of 60 and after twelve years from the conclusion of the contract, are tax-free. For contracts concluded from 2012 onwards, the age of 62 is decisive.

The capital gains from a domestic insurance contract can be found in the tax statement that you received from your insurance provider.

In case of a foreign insurance contract, you should calculate the capital gains from the difference between the insurance benefit and the sum of the premiums paid on it.

Half of the tax exemption is reduced by the tax office.