Field help: Is any other income included which is subject to the Investment Tax Act (Investmentsteuergesetz (InvStG))?

Income of the company to which the Investment Tax Act (InvStG) applies is partially exempt from tax.

For certain investment funds, a partial exemption applies under the Investment Tax Act (InvStG); at the same time, the related expenses are not deductible.

Since the expenses are not permitted for deduction (sections 21, 44 Investment Tax Act (InvStG)), the balance between the income and the expenses must be determined and stated. If the expenses exceed the income, the loss is entered here with a negative sign.