Field help:
(2023)
Line 13 Advance flat rates from other investment funds
Enter here the amount of advance flat rates (Vorabpauschale) from equity funds before partial exemption (Teilfreistellung).
Since 2019, all investments have been taxed with the advance flat rate. This advance tax is a flat rate minimum taxation calculated annually in arrears. Advance flat rates are deemed to have been received on the first working day of the following calendar year. The advance flat rate for 2022 is therefore deemed to have been received on 02.01.2023.
Note: Please specify separately by fund type the advance flat rate payments you received in 2023, which were not subject to domestic tax deduction.
The base interest rate for 2022 is -0.05 percent. Conclusion: Due to the negative base interest rate, no advance flat rate will be levied for the year 2022! The custodian banks therefore do not deduct any capital gains tax in accordance with the advance flat rate rule (letter from the Federal Ministry of Finance dated 07.01.2022, IV C 1-S 1980-1/19/10038:0005).
The base interest rate for 2023 is 2,55 percent. 70 % of the base rate results in an advance flat rate of 1,785 %. This is then subject to withholding tax of 25 % plus any solidarity surcharge and church tax. The advance flat rate is deemed to have been received by the investor on the first working day of the following year, meaning on 2 January 2024 (letter of the Federal Ministry of Finance dated 04.01.2023, IV C 1-S 1980-1/19/10038:007).
