Field help:
(2023)
Line 42 Notional foreign tax
Enter here notional foreign taxes at source according to line 42 of your tax statement.
In exceptional cases, credit institutions may not assess the deductibility of taxes at source, for example, in the case of notional taxes at source with special credit requirements. In this case, these notional taxes are shown here in the tax statement. The tax office will decide on the creditability of notional taxes at source.
Declared taxes at source will only be credited by the tax offices if the investor can prove them with an original tax statement. You should therefore submit supporting documents.