Field help:
Have you paid taxes on foreign income from shareholdings that you wish to have credited in Germany? (lines 32-34 of the KAP-BET Form)
Select "yes" if you have received capital gains from investments that were taxable abroad and from which foreign withholding tax was deducted.
Important: This information does not relate to interest, dividends, or funds (form KAP), but to capital gains from investments declared in form KAP-BET – e.g. from silent partnerships, closed-end funds, or joint ventures.
The following foreign tax amounts can be specified:
- Taxes already credited, e.g. by an investment company
- Taxes not yet credited, e.g. paid directly abroad
- Fictitious withholding taxes that are creditable under double taxation agreements
Note: A credit is only possible if a double taxation agreement exists and corresponding proof is provided. The information can usually be found in the assessment notice or the income statement.
