Field help:
Do you want to provide information about capital gains from corporate investments?
If you directly or indirectly
- hold at least 25% of the shares of a corporation or
- you hold at least a 1% interest in a corporation and you exercise a significant entrepreneurial influence on its economic activity through a professional activity for this company,
the investment income (dividends and other distributions) can be taxed at the standard income tax rate upon application. Please provide details on the following page.
If the application is made, the income is subject to the partial income procedure pursuant to sect. 3 no. 40 of the Income Tax Act (EStG).
If you have already applied for the application of the tariff income tax rate in the past, it is also possible to revoke the application on the following page.
If necessary, please contact your local tax advisor or lawyer specialising in tax matters to obtain advice.
