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Field help: 60 % of the amount

This field automatically displays 60% of the capital gain or loss determined in row 91. This value results from the application of the partial income method, in which 40% of the amount remains tax-free. The calculation is carried out in accordance with sect. 3 no. 40 sentence 1 letter c and sect. 3c para. 2 of the Income Tax Act (EStG).