Field help
Type of statement
Here you can select the type of statement.
Depending on the statement, different lines of the form KAP will be relevant to you when entering your data.
Statements to choose from:
- Tax statement for private accounts/deposits
- Tax statement for a life insurance
- Interest from the tax office on tax refunds
- Another tax statement
From 2017 onwards, you will no longer have to submit a tax statement for domestic capital gains with your tax return. However, as of 2017, the so-called document retention requirement will apply, which means you must be able to submit the tax statement at the request of the tax office.
Only if you want to claim losses or if you want to deduct taxes on certain income, the tax statement must always be submitted together with the tax return.
Line 9 Substitute assessment basis
Here you enter the substitute assessment basis within the meaning of sect. 43 a para. 2 Income Tax Act (EStG) according to line 9 of your tax statement.
Line 10 Losses without sale of shares
Enter the unbalanced losses without the losses from the sale of shares according to line 10 of your tax statement.
If you want to claim losses, the tax statement must always be submitted together with the tax return.
Line 11 Losses from the sale of shares
Enter the unbalanced losses from the sale of shares according to line 11 in your tax statement.
If you wish to claim losses from the sale of shares, you must always submit the corresponding tax statement together with the tax return.
Line 15 Foreign capital gains
Enter foreign capital gains without tax deduction according to line 15 of your tax statement.
This includes, for example, investment income from foreign reinvesting investment funds (even if they are held in a domestic bank deposit) and income from foreign banks (e. g. dividends and interest paid by a foreign debtor). Please submit the corresponding income statement of your bank.
This income is not subject to withholding tax and must be taxed subsequently in the income tax return.
Important: Submit the corresponding statement(s) for the capital gains in line 15.
Line 19 Interest from the tax office on tax refunds
Enter here interest which you have received from the tax office on tax refunds and which is not business induced.
Interest paid by the tax office to the taxpayer on the basis of income tax refunds (so-called refund interest) is subject to income tax (Federal Court of Finance (BFH) VIII R 36/10).
Enter lines 16 to 18
Tick this box if you want to enter amounts for the lines 16 to 19 in the Form KAP.
Enter lines 20 to 27
Tick this box if you want to enter amounts for lines 20 to 25 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
- The additional amount according to sect. 10 of the Foreign Taxation Act (AStG)(line 20),
- Current investment income from other capital claims of all kinds, from silent partnerships and from participatory loans as well as the sale of these capital investments (lines 21 and 22),
- Investment income from life insurance policies concluded after 31.12.2004 (line 23),
- Capital gains from an entrepreneurial interest in a corporation, if this is requested (lines 24 and 25).
Line 21 Income to be taxed by tariff
Enter the capital gains taxed at the standard rate. This includes, among other things, income from other capital claims of all kinds, silent partnerships and participatory loans.
If, for example, you have granted a loan to a person closely associated with you, the income from it (minus the related income-related expenses) must be declared as income here, provided that the expenses corresponding to the capital gains are operating expenses or income-related expenses for the debtor.
A related party is to be assumed if there is a relationship of dependency between the two persons and the controlled person does not have any leeway for his or her own decisions.
Loans to corporations or cooperatives in which you hold at least 10% of the shares and for back-to-back financing are also to be entered here.
Please enter the withholding tax amounts attributable to these capital gains in lines 54 to 56. A saver's standard allowance is not granted for this income.
The capital gains are not taxed at the final withholding tax rate of 25% but are subject to the individual tax rate.
Line 24 The tariff income tax is to be applied to an entrepreneurial participation.
Line 25 Income including tax-free share
The income from participation (dividends and other distributions) can be taxed at the tariff income tax rate upon request if you directly or indirectly hold
- At least 25% of the shares in a corporation or
- At least 1% of the shares in a corporation and you exercise a significant entrepreneurial influence on its economic activities through a professional activity for this company.
In this case, tick this box and fill in the required information.
It is not possible to make up an application after the first income tax return has been submitted (e.g. in objection proceedings) for the calendar year in question. If the above-mentioned conditions for participation are also met in subsequent years, the application, as long as it is not revoked, is also valid for the following four assessment periods without the application conditions having to be substantiated again. The revocation notice must be received by the tax office at the latest together with the income tax return for the assessment period for which it is to apply for the first time. After a revocation, a new application for this participation in the corporation is no longer admissible. Specify the company in line 25. If you submit the application for further participations, explain this separately.
If you have incurred income-related expenses in this respect, deduct them from the income when calculating the income and enter the result in line 25. Please note that the partial income method applies to income and income-related expenses. A corresponding reduction will be made by the tax office. The saver's allowance is not granted for this income.
Capital gains are not taxed at the withholding tax rate of 25 % but are subject to the individual tax rate.
Line 14 Domestic capital gains without tax deduction
Enter here domestic capital gains that were not subject to the withholding tax.
This applies, for example, to personal loans that you have granted to a third party. They are subject to subsequent taxation in the income tax return.
If you have granted a personal loan to a person close to you, the income generated from it, after deduction of the income-related expenses incurred, cannot be declared here as income. A person is deemed to be a related party if there is a relationship of dependency between the two persons and the person controlled has no room for manoeuvre in making his/her own decisions.
Line 16 Profits from sale of shares included therein
Specify here the capital gains from the sale of shares according to line 16 of the form KAP that have not been subject to withholding tax.
This amount must be included in lines 14 and 15 of Form KAP.
Example: Profits from the sale of shares held in a foreign investment account.
Line 18 Losses from sale of shares included therein
Enter losses from the sale of shares that were not subject to the final withholding tax according to line 18 of the form KAP.
This amount must be included in lines 14 and 15 of the form KAP.
Example: Losses from the sale of bonds held through a foreign securities account.
Line 23 Capital gains from life insurance policies
Investment income frominsurance contracts concluded after December 31, 2004 (endowment insurance policies with a savings component and annuity insurance policies with a lump-sum option, unless annuity payment is selected), the benefit of which was paid out after reaching the age of 60 and after twelve years have elapsed since the contract was concluded, is half tax-free. For contracts concluded as of 2012, the 62nd year of life is the relevant age.
The investment income from a domestic insurance contract can be found in the tax certificate you received from the provider of your insurance.
For a foreign insurance contract, you determine the investment income from the difference between the insurance benefit and the sum of the premiums paid.
The reduction for the half tax exemption is made by the tax office.
Line 8a ... profits contained therein from inventory-protected old shares
Enter here the profits from the sale of protected old shares according to line 8a of your tax statement.
Changes in the value of protected old shares from 1 January 2018 (fund shares acquired before 1 January 2009 and held as private assets since that date) are taxable if they exceed the tax allowance of 100.000 Euro. The tax allowance is taken into account by the tax office.
You can find the amounts to be entered in the information section of the tax statement.
Only the capital gains are to be entered. Capital losses should not be balanced against capital gains.
Line 27 I have income from special investment shares.
If you have earned
income from special investment shares, please tick this box.
The income from special investment shares must be documented in a separate list and submitted to the tax office.
Please contact your local tax advisor or lawyer for advice on tax issues.
