SteuerGo FAQs

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Please select one of the following options:

1. Disposal in accordance with sect. 17 of the Income Tax Act (EStG): This means that someone has sold shares in a company (corporation). These sales may be subject to tax if you own or have owned more than 1% of the company. The details can be found in sect. 17, para. 1, as well as paras. 6 and 7 of the Income Tax Act (EStG).
2. Hidden deposits in a corporation according to sect. 17 of the Income Tax Act (EStG): This is when someone provides a company (corporation) with money or other assets without it being officially designated as a deposit or capital increase. Such "hidden deposits" often count as investments in the company for tax purposes.
3. Liquidation or repayment through the corporation: If a company is liquidated, in other words, no longer exists, or if it repays capital to the shareholders (e.g. through distributions or repayments from the so-called deposit account), this may have tax consequences. These cases are regulated in sect. 27 of the Corporation Tax Act (KStG), which is referred to in sect. 17, para. 4 of the Income Tax Act (EStG).
4. Relocation of the company headquarters abroad: If a company transfers its registered office or management to a foreign country, Germany may lose the right to tax the profits from a later sale of the company shares. Such cases are regulated in sect. 17, para. 5 of the Income Tax Act (EStG).
5. Application of sect. 6 of the Foreign Tax Act (AStG): This point concerns special regulations for the taxation of foreign income. The Foreign Tax Act (AStG) defines how certain income earned abroad is to be treated in Germany. If this applies, the Form WA must be completed with the tax return.
6. Reorganisation Tax Act (UmwStG) according to sect. 13: This concerns tax rules for the reorganisation of companies, for example, when two companies merge or a company is converted into a different legal form. Such reorganisations can have special tax consequences and are regulated by the Reorganisation Tax Act (UmwStG).
7. Case of sect. 50i of the Income Tax Act (EStG): Choose this option if a special tax regulation according to sect. 50i of the Income Tax Act (EStG) applies, which concerns certain capital investments.