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Field help: Do you want to enter the advance flat rates according to sect. 18 of the Investment Tax Act (InvStG)?

Select "yes" if you want to enter the advance flat rates in accordance with sect. 18 of the Investment Tax Act (InvStG).

Since 2019, all investment units have been taxed at the advance flat rate. The advance flat rate is a flat-rate, annually retrospective minimum tax. Advance flat rates are considered to have been received on the first working day of the following calendar year. The advance flat rate for 2023 is therefore considered to have been received on 2 January 2024.

Note: Please enter the advance flat rates to which you are entitled that have not been subject to domestic tax deduction, broken down by fund type.

Base interest rate for 2024: The base interest rate is 2,29 %. 70 % of this results in an advance flat rate of 1,603 %. This is considered to have been received on 2 January 2025 (letter of the Federal Ministry of Finance (BMF) dated 05.01.2024).

Base interest rate for 2023: The base interest rate is 2,55 %. 70 % of this results in an advance flat rate of 1,785 %. This is considered to have been received on 02.01.2024 (letter of the Federal Ministry of Finance (BMF) dated 04.01.2023).

The final withholding tax of 25% is applied to the calculated amount, plus the solidarity surcharge and, if applicable, church tax.