Field help:
(2022)
Did the supported person have capital income?
Select Yes if the supported person had "capital gains" during the maintenance period.
Capital gains are recorded as a separate income for the recipient of maintenance payments. It has to be distinguished whether these were subject to the final withholding tax or whether they were taxed at the individual tax rate:
- If the capital gains were subject to final withholding tax, it must be recognized in full - i.e. without deduction of the saver's standard allowance - as "remuneration" (R 33a. 1 para. 3 No. 1 of the Income Tax Regulations (EStR)).
- If the capital gains were taxed at the individual tax rate, i.e. subject to income tax at the tariff tax rate (e.g. foreign income), it is recorded as income in excess of the saver's standard allowance of 801 Euro. However, income amounting to the saver's standard allowance will not be added.
