Field help:
(2023)
Should the values of the employment tax statement (Lohnsteuerbescheinigung) be checked or corrected?
Line 7 Amount of capital gains (corrected)
Line 8 ... gains from the sale of shares included therein (corrected)
Line 11 ... substitute assessment basis (corrected) included therein
Line 12 Losses without sale of shares (corrected)
Line 13 Losses from the sale of shares (corrected)
Line 10 ... gains contained therein from protected old shares (corrected)
Line 15 Losses from other receivables from investment (corrected)
Line 9 ... option premiums and profits from forward transactions (corrected) included therein
Line 14 Losses from forward transactions
In certain cases, you can have the tax withholding checked by the tax office if
- the saver's standard allowance was not completely used up at tax deduction,
- a substitute assessment basis exceeding the actual investment income was used for the tax deduction because the bank was not aware of the acquisition costs,
- losses at a credit institution have not been taken into account or have been taken into account to a too low extent when deducting tax and/or
- the income is only taxed to a limited extent in Germany under a double taxation agreement.
In these cases, enter the respective corrected amounts in the following fields and explain them on a separate sheet.
Example: The shares acquired for 10.000 Euro on January 2, 2023, were sold for 15.000 Euro on December 14, 2023. In connection with the purchase and sale, the bank took into account expenses of 250 Euro. The profit of 4.750 Euro was subject to capital gains tax and was shown in the tax statement issued on request. Transaction costs of 500 Euro were not taken into account.
