Field help:
(2019)
Enter lines 20 to 23 and 26
Tick this box if you want to enter amounts for lines 20 to 24 and 26 of the form KAP.
In certain cases, capital gains are always subject to your individual tax rate and thus to the tariff tax. The final withholding tax rate of 25% does not apply in these cases.
These cases include
- The additional amount according to sect. 10 of the Foreign Taxation Act (AStG)(line 20),
- Current investment income from other capital claims of all kinds, from silent partnerships and from participatory loans as well as the sale of these capital investments (lines 21 and 22),
- Investment income from life insurance policies concluded after 31.12.2004 (line 23),
- Capital gains from an entrepreneurial interest in a corporation, if this is requested (lines 24 and 25).
