Field help: ... taxable partial income included therein

Enter here the taxable partial income included in the capital gain (sect. 16 para. 4 Income Tax Act (EStG)), 60% of which is taxable under the partial income procedure (Teileinkünfteverfahren).

According to the partial income procedure (Teileinkünfteverfahren), 60% of income and capital gains from participations in corporations (shares, limited liability company shares, cooperative shares) are taxable. On the other hand, only 60% of the expenses are deductible as income-related expenses. Therefore, if you hold shares in corporations as business assets, you must separately declare (in Form G or Form S) any dividends and profit distributions received that are included in your income from business or self-employment and only 60% of which is taxable. According to sect. 3 no. 40 Income Tax Act (EStG), the tax-exempt portion equals 40% of the income.