Enter here the tax number under which the company or community is registered.

Enter the tax number assigned by the tax office, not the VAT identification number (according to sect. 27a of the Value Added Tax Act (UStG)).

If you have several tax numbers, enter here the tax number of the business or company.

Enter here the amount of the disclosed hidden reserves and/or the reserves utilised in accordance with sect. 6b paras. 1-9 of the Income Tax Act (EStG)(if applicable in conjunction with sect. 6c of the Income Tax Act (EStG)).

Enter "yes" here if sect. 6b or 6b in conjunction with sect. 6c of the Income Tax Act (EStG) has been applied to at least part of the capital gain for which the allowance in accordance with sect. 16, para. 4 of the Income Tax Act (EStG) can be claimed.

The transfers of disclosed hidden reserves and / or the utilised reserves took place either

• according to sect. 6b paras. 1 to 9, if applicable in conjunction with sect. 6c Income Tax Act (EStG) or
• according to sect. 6b para. 10, if applicable in conjunction with sect. 6c Income Tax Act (EStG).

Indicate here in which federal state the relevant tax office is located.

Which tax office is responsible for you depends on your place of residence or company headquarters. In Germany, there are clear rules governing jurisdiction:

• Private individuals: The tax office in the district where your main residence is located is in charge.
• Companies: In this case, the tax office in the district of which the company's registered office or permanent establishment is located is in charge.
• Communities: If you own shares in a community, you should contact the tax office responsible for the registered office of this community.

Important: It is not possible to select the relevant tax office without selecting the federal state.

Select here the relevant tax office.

The tax office responsible for you depends on your place of residence or company headquarters. In Germany, there are clear rules governing jurisdiction:

• Private individuals: The tax office in the district where your main residence is located is in charge.
• Companies: In this case, the tax office in the district of which the company's registered office or permanent establishment is located is in charge.
• Communities: If you own shares in a community, you should contact the tax office responsible for the registered office of this community.

The selection list used by Lohnsteuer kompakt is based on the official directory of the Federal Central Tax Office, which lists all current tax offices.

In brackets, you will also find the four-digit Federal Finance Office number (BUFA number). The last two or three digits of the BUFA number also form the first numeric block of your tax number (this varies according to your federal state).

Enter here the amount of the disclosed hidden reserves and/or the reserves utilised in accordance with sect. 6b paras. 10 of the Income Tax Act (EStG)(if applicable in conjunction with sect. 6c of the Income Tax Act (EStG)).

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.

Select "yes" if you want to apply for the tax allowance in accordance with sect. 16, para. 4 of the Income Tax Act (EStG) for the capital gain. Otherwise, select "no".

The sales tax allowance is only granted under certain conditions:

• You must reach the age of 55 or be permanently incapable to work within the meaning of social insurance law.
• You can only take advantage of the benefits once in your life: The sales tax allowance accounts from 1996; the reduced tax rate from 2001.
• You must apply for the benefits.

If you have reached the age of 55 or are permanently incapable of working, you can apply for a sales tax allowance for the capital gain.

The reduced tax rate, like the sales tax allowance, is only granted under certain conditions:

• You must reach the age of 55 or be permanently incapable to work within the meaning of social insurance law.
• You can only take advantage of the benefits once in your life: The sales tax allowance accounts from 1996; the reduced tax rate from 2001.
• You must apply for the benefits. 

Enter here the capital gain for which the sales tax allowance is requested.

If the sales tax allowance is claimed, a capital gain of 45.000 Euro remains tax-free. However, this amount is reduced if the capital gain is higher than 136.000 Euro, namely by the excess amount. Therefore, the sales tax allowance is not applicable if the capital gain exceeds 181.000 Euro.

The sales tax allowance is only granted under certain conditions:

• You must reach the age of 55 or be permanently incapable to work within the meaning of social insurance law.
• You can only take advantage of the benefits once in your life: The sales tax allowance accounts from 1996; the reduced tax rate from 2001.
• You must apply for the benefits.

Note: If you do not want to claim the sales allowance, for example, because you want to save it for a later sale, or if the requirement for this benefit is not met, for example, because you are not 55 years old yet or not occupationally incapacitated, the capital gain may be tax-privileged according to the one fifth regulation.

Select "yes" if the business termination has lasted for more than one calendar year.

If necessary, enclose explanations on a separate sheet of paper with your tax return.

When selling a business (practice, law firm, office, etc.), the tax authorities would like to know whether you or a member of your family is a shareholder in the company that acquired your business. Corresponding explanations must be provided on an additional sheet.

Wählen Sie "ja" aus, wenn Sie den Veräußerungsverlust nach § 16 EStG beantragen wollen.