Field help: Line 28 Remuneration and income within the meaning of sect. 32d para. 2 no. 4 of the Income Tax Act (EStG) and investment income pursuant to sect. 11 of the Tax Haven Defence Act (StAbwG)

Enter capital gains and income that differ from the flat-rate withholding tax or standard taxation in this field:

Remuneration and income (sect. 32d para. 2 no. 4 of the Income Tax Act (EStG)):

This capital income is not subject to the flat-rate withholding tax, but to the personal tax rate. It includes:

• Interest from loans to related parties or companies
• Profit shares from atypical silent participations
• Investment income from profit participation rights of related parties
• Dividends from companies with significant shareholdings
• Remuneration for hidden reserves within the family
• Other investment income from related parties

Investment income (sect. 11 of the Tax Haven Defence Act (StAbwG)):

Income from cross-border business relationships, for example, interest or dividends, from which insufficient tax has been deducted. This income is subject to special documentation requirements.