Field help: Line 26 Interest from the tax office on tax refunds

Enter here the interest you have received from the tax office on tax refunds.

This so-called refund interest (sect. 233a of the Fiscal Code (AO)) arises when the tax office pays out tax refunds late. It is considered to be income from capital assets and is subject to taxation in accordance with sect. 20 para. 1 no. 7 of the Income Tax Act (EStG).

What belongs here?

• All interests that the tax office has credited to you for late tax refunds.
• This interest must be declared in full, as the tax office does not withhold capital gains tax or make any other deductions.