Field help:
Enter the amount of your capital gains where capital gains tax has already been deducted (e.g. by a bank or the distributing company).
This applies to, for example, profit distributions or interest you have received from an investment if:
- Your income was determined by a notice of assessment from the tax office and
- capital gains tax has already been paid within the investment.
Typical examples:
- Distribution from a closed-end fund (e.g. KG) with withheld capital gains tax
- Income from an atypical silent partnership where capital gains tax was withheld and a notice of assessment was issued
- Capital gains from a joint heirship, provided this is treated as an investment with a notice of assessment and tax deduction was made
Note: Only enter the share attributable to you – as stated in the notice of assessment.
