Field help:
Line 11 ... substitute assessment basis included therein
Enter the substitute assessment basis in accordance with sect. 43 a para. 2 Income Tax Act (EStG) as shown in line 11 of your annual tax statement.
What is a substitute assessment basis?
If the bank does not have information on the purchase costs when selling or redeeming securities, it estimates the profit. In this case, 30% of the sales proceeds is assumed as taxable profit.
This amount is reported by the bank and is listed in the annual tax statement.
Example: You sold securities for 10.000 Euro. The bank does not know the purchase costs and assumes 30% (= 3.000 Euro) as profit. Enter 3.000 Euro in line 11.
Note: If you can prove that the actual profit from the sale is lower than the substitute assessment basis set by the bank, you should correct the amount (see section "Review of capital gains" on this page).
