Field help:
Line 28 Remuneration and income within the meaning of sect. 32d para. 2 no. 4 of the Income Tax Act (EStG) and investment income pursuant to sect. 11 of the Tax Haven Defence Act (StAbwG)
Enter capital gains and income that differ from the flat-rate withholding tax or standard taxation in this field:
Remuneration and income (sect. 32d para. 2 no. 4 of the Income Tax Act (EStG)):
This capital income is not subject to the flat-rate withholding tax, but to the personal tax rate. It includes:
- Interest from loans to related parties or companies
- Profit shares from atypical silent participations
- Investment income from profit participation rights of related parties
- Dividends from companies with significant shareholdings
- Remuneration for hidden reserves within the family
- Other investment income from related parties
Investment income (sect. 11 of the Tax Haven Defence Act (StAbwG)):
Income from cross-border business relationships, for example, interest or dividends, from which insufficient tax has been deducted. This income is subject to special documentation requirements.
