Field help:
Line 18 Domestic capital gains without tax deduction
Enter interest or other capital gains from Germany where no withholding tax was deducted – for example, because the payer (e.g. in the case of a private loan) was not obliged to withhold tax.
Typical examples:
- Interest from private loans, e.g. if you lent money to another private individual for interest
- Interest from rental deposits, if these were paid directly to you without tax deduction
- Interest from maintenance reserves, if these are held in a separate account and earn interest
This income must be taxed subsequently as part of the income tax return (§ 20 EStG).
Note on loans to related persons:
Interest from private loans to related persons should only be included in the KAP form if the loan was granted on an arm's length basis. If there is a dependency relationship or the borrower cannot make independent decisions, the interest must be declared in the SO form. In case of doubt, the tax office may reclassify it as other income (§ 42 AO).
