Field help:
Type of statement
On this page, you can select the type of tax statement you wish to include in your tax return. Depending on your selection, the relevant fields for entering your capital income will be displayed.
The following options are available:
Tax statement for private accounts/securities accounts
You will usually receive this statement from your bank or broker. It contains information about capital income such as interest from savings and current accounts, dividends from shares, profits from the sale of securities, as well as withheld capital gains tax, solidarity surcharge and, if applicable, church tax.
These are often domestic capital gains that have already been subject to tax deduction.
Tax statement for a life insurance policy
Relates to income from life insurance policies, for example, payouts or bonuses. These are subject to capital gains tax if certain conditions – such as term or age at payout – are not met.
Interest from the tax office on tax refunds
Interest on tax refunds (sect. 233a of the Fiscal Code (AO)) is considered taxable capital income and must be entered manually in the KAP form – it is not automatically taken into account.
Other tax statement
Select this option for statements that do not fall into any of the above categories – for example, for foreign capital income. These are usually income without domestic tax deduction.
Document retention obligation: Tax statements no longer need to be submitted with the tax return, but must be presented only upon request by the tax office.
Exception: The tax statement must be enclosed if
- losses are claimed or
- withheld taxes are to be credited.
