Lohnsteuerkompakt

Income to which the Investment Tax Act (InvStG) applies is partially tax-free.

As the expenses are not deductible (sections 21, 44 InvStG), the balance between the income and the expenses must be formed and stated here as "Total amount of income". If the expenses exceed the income, the loss is recorded here with a negative sign.

In the field "Correction amount" the tax-free amount (the entry with negative sign) must be entered. Depending on the type of investment trust, a certain percentage of the income is tax-free. For balanced mutual funds, the tax-free portion is 15%, for equity funds 30%, for domestic real estate funds 60% and for foreign real estate funds even 80%.