Field help:
Enter your investment income where no tax (e.g. capital gains tax) has been withheld.
This income has been credited or allocated to you but is not yet taxed. Taxation occurs as part of your tax return.
Requirements:
- The income was determined by the tax office as part of a separate and uniform assessment.
- No capital gains tax was withheld, for example because:
- no tax deduction was required,
- the distribution is from abroad, or
- the company did not make a tax deduction.
Typical examples:
- Distribution from a closed-end fund where no tax deduction was made.
- Income from an investment in a foreign fund or a foreign company.
- Investment income from a partnership or joint heirs where no tax deduction was made, but an assessment notice is available.
Note: Enter only the share to which you are entitled according to the assessment notice. This income is taxable, even if it has not yet been taxed. The tax may only be levied as part of your income tax assessment.
