Field help
Capital gains
Enter here the capital gain / business termination gain determined by you.
Important note: The capital gains are not considered in the calculation of SteuerGo.
... taxable partial income included therein
Enter here the generated capital gain / business termination gain that is taxable according to the partial income procedure.
According to the partial income procedure (Teileinkünfteverfahren), 60% of income and capital gains from participations in corporations (shares, limited liability company shares, cooperative shares) are taxable. On the other hand, only 60% of the expenses are deductible as income-related expenses. Therefore, if you hold shares in corporations as business assets, you must separately declare (in Form G or Form S) any dividends and profit distributions received that are included in your income from business or self-employment and only 60% of which is taxable. According to sect. 3 no. 40 Income Tax Act (EStG), the tax-exempt portion equals 40% of the income.
Important note: The capital gains are not considered in the calculation of SteuerGo.
Do you want to apply for the tax allowance according to sect. 16, para. 4 of the Income Tax Act (EStG)?
If you want to apply for the tax allowance according to sect. 16, para. 4 of the Income Tax Act (EStG), select "yes" here.
The tax allowance pursuant to sect. 16, para. 4 of the Income Tax Act (EStG) for permanent occupational disability or upon reaching the age of 55 is granted to any individual only once in a lifetime for a capital gain.
In order to receive the allowance, the following conditions must be met:
- The taxpayer must reach the age of 55 or be permanently incapable of working within the meaning of social security law.
- The allowance amounts to 45.000 Euro and is reduced by the amount by which the capital gain exceeds 136.000 Euro.
- The allowance is granted only one time per taxpayer and only upon request.
In addition to the tax allowance according to sect. 16, para. 4 of the Income Tax Act (EStG), you can also apply for the tax reduction according to sect. 34, para. 3 of the Income Tax Act (EStG).
Capital gains
Gain on sale, for which the tax-free amount according to § 16 para. 4 EStG is applied for.
Do you want to apply for a reduced tax rate?
If you want to apply for the reduced tax rate according to sect. 34, para. 3 of the Income Tax Act (EStG), select "yes" here.
In addition to the tax allowance according to sect. 16, para. 4 of the Income Tax Act (EStG), you can also apply for the tax reduction according to sect. 34, para. 3 of the Income Tax Act (EStG) due to permanent occupational disability or reaching the age of 55.
The capital gain is then taxed at a reduced rate, which is 56% of the average tax rate (but at least 14%). The tax reduction according to sect. 34, para. 3 of the Income Tax Act (EStG) is also granted to a person only once in a lifetime for a capital gain.
Did the termination of business extend over more than one calendar year?
If the business termination has extended over more than one calendar year, select "yes" here.
Attention: If a business termination extends over two or more calendar years and if the capital gain is generated in two or more assessment periods, the allowance pursuant to sect. 16, para. 4 of the Income Tax Act (EStG) is to be granted only once. The allowance relates to the total profits from business termination and is to be distributed over the assessment years in proportion to the profits.
Tax reference number
Enter here the tax number under which the company or community is registered.
Enter the tax number assigned by the tax office, not the VAT identification number (according to sect. 27a of the Value Added Tax Act (UStG)).
If you have several tax numbers, enter here the tax number of the business or company.
Are hidden reserves and/or reserves included in the capital gain?
Enter "yes" here if sect. 6b or 6b in conjunction with sect. 6c of the Income Tax Act (EStG) has been applied to at least part of the capital gain for which the allowance in accordance with sect. 16, para. 4 of the Income Tax Act (EStG) can be claimed.
The transfers of disclosed hidden reserves and / or the utilised reserves took place either
- according to sect. 6b paras. 1 to 9, if applicable in conjunction with sect. 6c Income Tax Act (EStG) or
- according to sect. 6b para. 10, if applicable in conjunction with sect. 6c Income Tax Act (EStG).
Federal state (Bundesland)
Indicate here in which federal state the relevant tax office is located.
Which tax office is responsible for you depends on your place of residence or company headquarters. In Germany, there are clear rules governing jurisdiction:
- Private individuals: The tax office in the district where your main residence is located is in charge.
- Companies: In this case, the tax office in the district of which the company's registered office or permanent establishment is located is in charge.
- Communities: If you own shares in a community, you should contact the tax office responsible for the registered office of this community.
Important: It is not possible to select the relevant tax office without selecting the federal state.
Tax office
Select here the relevant tax office.
The tax office responsible for you depends on your place of residence or company headquarters. In Germany, there are clear rules governing jurisdiction:
- Private individuals: The tax office in the district where your main residence is located is in charge.
- Companies: In this case, the tax office in the district of which the company's registered office or permanent establishment is located is in charge.
- Communities: If you own shares in a community, you should contact the tax office responsible for the registered office of this community.
The selection list used by SteuerGo is based on the official directory of the Federal Central Tax Office, which lists all current tax offices.
In brackets, you will also find the four-digit Federal Finance Office number (BUFA number). The last two or three digits of the BUFA number also form the first numeric block of your tax number (this varies according to your federal state).