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Family trust

Which income is considered capital income?

With the introduction of the withholding tax, it is generally no longer necessary to submit the KAP form. However, in some cases you must still complete the KAP form:

capital gains are not subject to tax deduction (e.g. sale of GmbH shares of less than 1 percent)
income from foreign accumulating investment funds
income (interest, dividends, etc.) from foreign accounts or deposits
interest from private loan agreements
interest on tax refunds
sale of endowment life insurance policies (for contracts concluded from 2005)

Note: For certain income, you must also complete the KAP-INV form (for income from investment income not subject to domestic tax deduction) or KAP-BET form (for income from capital assets in the case of shareholdings, if the income and the tax to be credited have been determined separately and uniformly).

Furthermore, the KAP form must be completed in the case of an optional assessment if:

a loss carryforward from previous years is to be taken into account or a loss offset of income from capital assets is to be made, or
the saver’s allowance has not been fully utilised, or
church tax has not been deducted despite church tax liability, or
foreign taxes are still to be taken into account, or
to check the amount of the capital gains tax deduction.

If you wish to apply for a so-called favourable tax rate check, you must also complete the KAP form. This may allow you to benefit from a lower tax rate with your individual tax rate if it is lower than the withholding tax rate of 25 percent.

There are special regulations for losses from worthless shares in the case of pure account write-offs.

Which income is considered capital income?

Field help

Federal state (Bundesland)

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.

Tax reference number

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.

Tax office

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).

Income of a foreign family trust that is not subject to income tax at the standard rate

Income from a foreign family foundation that is not subject to the tariff income tax is to be entered here.

Income of a foreign family trust that is subject to tariff income tax

Income from a foreign family foundation that is subject to the tariff income tax is to be entered here.

Foreign taxes to be credited

Enter here the foreign taxes to be credited that are attributable to a foreign family foundation.

Name of the family foundation

Specify here the name of the foreign family foundation as well as the tax number and the relevant tax office.

Lohnsteuerkompakt

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Family trust

Which income is considered capital income?

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Lohnsteuerkompakt

Die Online-Steuererklärung

Lohnsteuer kompakt FAQs

With IntelliScan KI betafor effortless refund!

Family trust

Which income is considered capital income?

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Make your tax return easy with Lohnsteuer kompakt. Ø 1.240 euro refund in under an hour.

With IntelliScan KI^beta
for effortless refund!