Field help: (2021) Do you want to enter the advance flat rates according to sect. 18 of the Investment Tax Act (InvStG)?

Select "yes" if you want to enter the advance flat rates (Vorabpauschale) in accordance with sect. 18 Investment Tax Act (InvStG).

Since 2019, all investments have been taxed with the advance flat rate. This advance tax is a flat rate minimum taxation calculated annually in arrears. Advance flat rates are deemed to have been received on the first working day of the following calendar year. The advance flat rate for 2020 is therefore deemed to have been received on 02.01.2021.

Please specify separately by fund type the advance flat rate payments you received in 2021, which were not subject to the domestic tax deduction.

The base interest rate for 2021 is -0.45 percent. Conclusion: Due to the negative base interest rate, no advance flat rate will be charged for the year 2021! (Letter of the Federal Ministry of Finance (BMF) dated 06.01.2021, IV C 1-S 1980-1/19/10038:0004).