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.
Did you have any losses (lines 12-15)?
Select "yes" if you incurred losses from:
- capital transactions,
- sale of shares,
- forward transactions or
- other capital claims.
If you want to claim losses, the tax statement must always be submitted together with the tax return.
Line 24 (not balanced) losses from forward transactions
Enter here the unbalanced losses from forward transactions (Termingeschäfte).
Losses from forward transactions, in particular from the sale, closing out and expiry of options, may only be offset against gains from forward transactions and against income from option premiums up to the amount of 20.000 Euro.
Losses that have not been offset may be carried forward to subsequent years and offset against profits from forward transactions and against income from option premiums in the amount of 20.000 Euro each, if a profit or income that can be offset remains after the offsetting of losses during the year.
Important: If you do not have a (tax) statement from your bank, the losses must be taken from the accounting documents of the bank/custodian. At the request of the tax office, the losses incurred must be proven by means of a (tax) statement or accounting documents.
Line 25 Losses from other receivables from investment
Enter here losses that you incurred according to line 25 of your tax statement and that were not previously subject to domestic tax deduction. These include
- losses from the total or partial uncollectibility of a capital claim,
- losses from the write-off of valueless assets,
- losses from the transfer of valueless assets to a third party, or
- losses from any other loss of assets within the meaning of section 20 para. 1 of the Income Tax Act (EStG).
These losses can only be offset against income from capital assets up to the amount of 10.000 Euro. Losses that have not been offset can be carried forward to subsequent years and offset against income from capital assets in the amount of 10.000 Euro each.
The bank might confirm the losses incurred due to the total or partial uncollectibility of a capital claim, which you can offset in the course of the assessment.
If you do not have a (tax) statement from your bank, the losses must be taken from the accounting documents of the bank/custodian. At the request of the tax office, the losses incurred must be proven by a (tax) statement or the accounting documents.
Line 10 ... including profits from protected old shares
Enter here the profits from the sale of protected old shares according to line 10 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 12 Losses without sale of shares
Enter the unbalanced losses without the losses from the sale of shares according to line 12 of your tax statement.
If you want to claim losses, the tax statement must always be submitted together with the tax return.
Line 13 Losses from the sale of shares
Enter the unbalanced losses from the sale of shares according to line 13 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 14 Losses from forward transactions
Enter here the unbalanced losses from forward transactions (Termingeschäfte) according to line 14 of your tax statement.
Losses from forward transactions, in particular from the sale, closing out and expiry of options, may only be offset against gains from forward transactions and against income from option premiums up to the amount of 20.000 Euro.
Losses that have not been offset may be carried forward to subsequent years and offset against profits from forward transactions and against income from option premiums in the amount of 20.000 Euro each, if a profit or income that can be offset remains after the offsetting of losses during the year.
Important: If you do not have a (tax) statement from your bank, the losses must be taken from the accounting documents of the bank/custodian. At the request of the tax office, the losses incurred must be proven by means of a (tax) statement or accounting documents.
Line 15 Losses from other receivables from investment
Enter the losses that you incurred according to line 15 of your tax statement. These include:
- Losses from the total or partial uncollectibility of capital receivables,
- Losses from the write-off of valueless assets,
- Losses from the transfer of valueless assets to a third party or
- Losses from any other loss of assets.
These losses can only be offset against income from capital assets up to the amount of 20.000 Euro. Losses that have not been offset can be carried forward to subsequent years and offset against income from capital assets in the amount of 20.000 Euro each.
The bank might have notified you of any losses incurred as a result of the total or partial uncollectability of receivables from investment, which you can offset during the assessment.
If you do not have a (tax) statement from your bank, the losses must be taken from the accounting documents of the bank/custodian. At the request of the tax office, the losses incurred must be proven by means of a (tax) statement or the accounting documents.
Line 19 Foreign capital gains
Enter foreign capital gains without tax deduction according to line 19 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: Please submit corresponding income statements for foreign capital gains without tax deduction.
Line 30 Income from life insurance policies
Enter here the income from life insurance policies according to line 30 of your tax statement
- that were concluded after 31.12.2004 and
- whose benefit is payable after reaching the age of 60 and
- after the expiry of twelve years since the conclusion of the contract were paid out.
Half of the capital gains from such life insurance policies are tax-exempt. The reduction for the half tax exemption is made by the tax office.
Please find the capital gains from a domestic insurance contract in the tax statement. In the case of a foreign insurance contract, you can determine the capital gains from the difference between the insurance benefit and the sum of the premiums paid on it.
In the case of income from unit-linked life insurance policies, only the amount resulting from the partial tax exemption within the meaning of sect. 20 para. 1 no. 6 sentence 9 of the Income Tax Act (EStG) is to be entered. Please find the value to be entered in the tax statement of your provider.
Do you want to enter information about foreign taxes at source (lines 40 to 42)?
Select Yes if you want to enter information about foreign taxes at source according to lines 40 to 42 of your tax statement.
In the case of foreign taxes at source, a distinction is made between "credited" or "creditable" foreign taxes:
- Foreign taxes that have already been credited by the credit institution must be entered in line 40.
- Foreign taxes that have not yet been credited but are creditable must be entered in line 41.
- In addition, there are notional foreign taxes. These are stated by the credit institutions in exceptional cases if the deductibility of withholding taxes cannot be assessed, for example, in the case of notional withholding tax with special credit requirements.
Only the foreign taxes that have been assessed and paid and for which no claim for reduction can be asserted in the source state - according to its national law or on the basis of a double taxation agreement (DTA) - are creditable. For individual questions on the final withholding tax, see the Federal Ministry of Finance (BMF) letter dated 18 January 2016.
Declared taxes at source will only be credited by the tax offices if the investor can prove them with an original tax statement. You should therefore submit supporting documents.
Line 40 Credited foreign taxes
Enter foreign taxes at source that have already been credited by your bank against the final withholding tax to be withheld and stated in the tax statement in line 40.
The crediting of withholding taxes carried out by the bank is limited in amount to the rate permitted under the respective double taxation agreement (DTA). If the maximum rate permitted under a DTA is higher than 25%, the creditable withholding tax is limited to 25%.
Declared tax amounts at source will only be credited by the tax offices if the investor can prove them with an original tax statement. You should therefore submit supporting documents.
Line 41 Creditable foreign taxes
Enter here creditable - not yet credited - foreign taxes at source. Foreign taxes that have not yet been credited but are creditable must be entered in line 41.
Declared tax amounts at source will only be credited by the tax offices if the investor can prove them with an original tax statement. You should therefore submit supporting documents.
Line 42 Notional foreign tax
Enter here notional foreign taxes at source according to line 42 of your tax statement.
In exceptional cases, credit institutions may not assess the deductibility of taxes at source, for example, in the case of notional taxes at source with special credit requirements. In this case, these notional taxes are shown here in the tax statement. The tax office will decide on the creditability of notional taxes at source.
Declared taxes at source will only be credited by the tax offices if the investor can prove them with an original tax statement. You should therefore submit supporting documents.
Do you want to enter data for the lines 27 to 33?
Select Yes if you want to enter amounts for lines 27 to 33 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 27),
- 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 28 and 29),
- Investment income from life insurance policies concluded after 31.12.2004 (line 30),
- Capital gains from an entrepreneurial interest in a corporation, if this is requested (lines 32 and 33).
Line 28 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 51 to 53. 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 26 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).
Do you want to enter data for the lines 20 to 25?
Select Yes if you want to enter amounts for
lines 20 to 25 of the Form KAP.
You must provide information here if the foreign capital gains include
- gains from the sale of shares,
- option premiums and gains from forward transactions,
- losses from capital gains without the sale of shares, or
- losses from the sale of shares
You can also enter here losses from forward transactions and from other capital claims.
Line 20 ... including profits from the sale of shares
Specify here the capital gains from the sale of shares that have not been subject to withholding tax. This amount must be included in lines 18 and 19 of Form KAP.
Example: Profits from the sale of shares held in a foreign investment account.
Line 23 ... including losses from the sale of shares
Enter losses from the sale of shares that were not subject to the final withholding tax. This amount must be included in lines 18 and 19 of the form KAP.
Example: Losses from the sale of shares held in a foreign securities account.
Line 18 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 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.
