Field help:
(2023)
Do the capital gains include extraordinary income that is taxed at a reduced rate?
Enter here extraordinary capital gains for which the reduced taxation according to sect. 34 para. 1 of the Income Tax Act (EStG) is applied for.
If you receive extraordinary capital income, this is considered extraordinary income. Extraordinary income is tax-privileged with the relevant taxable portion according to the so-called one fifth regulation. Provided that the additional payment extends over at least two assessment periods and covers a period of more than 12 months (sect. 34 para. 2 no. 4 Income Tax Act (EStG)).
