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.

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.

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).

Please select one of the following options:

1. Disposal in accordance with sect. 17 of the Income Tax Act (EStG): This means that someone has sold shares in a company (corporation). These sales may be subject to tax if you own or have owned more than 1% of the company. The details can be found in sect. 17, para. 1, as well as paras. 6 and 7 of the Income Tax Act (EStG).
2. Hidden deposits in a corporation according to sect. 17 of the Income Tax Act (EStG): This is when someone provides a company (corporation) with money or other assets without it being officially designated as a deposit or capital increase. Such "hidden deposits" often count as investments in the company for tax purposes.
3. Liquidation or repayment through the corporation: If a company is liquidated, in other words, no longer exists, or if it repays capital to the shareholders (e.g. through distributions or repayments from the so-called deposit account), this may have tax consequences. These cases are regulated in sect. 27 of the Corporation Tax Act (KStG), which is referred to in sect. 17, para. 4 of the Income Tax Act (EStG).
4. Relocation of the company headquarters abroad: If a company transfers its registered office or management to a foreign country, Germany may lose the right to tax the profits from a later sale of the company shares. Such cases are regulated in sect. 17, para. 5 of the Income Tax Act (EStG).
5. Application of sect. 6 of the Foreign Tax Act (AStG): This point concerns special regulations for the taxation of foreign income. The Foreign Tax Act (AStG) defines how certain income earned abroad is to be treated in Germany. If this applies, the Form WA must be completed with the tax return.
6. Reorganisation Tax Act (UmwStG) according to sect. 13: This concerns tax rules for the reorganisation of companies, for example, when two companies merge or a company is converted into a different legal form. Such reorganisations can have special tax consequences and are regulated by the Reorganisation Tax Act (UmwStG).
7. Case of sect. 50i of the Income Tax Act (EStG): Choose this option if a special tax regulation according to sect. 50i of the Income Tax Act (EStG) applies, which concerns certain capital investments.

Specify the percentage of your share in the capital company, cooperative or opting company in accordance with sect. 1a of the Corporate Income Tax Act (KStG) that you sold or contributed as a hidden deposit.

Enter here the sales price or the replacement value (e.g. fair market value or the allocated/repaid asset value) of your share.

Enter the costs directly associated with the sale of the share (e.g. brokerage fees, notary fees).

Enter the original purchase price or the corresponding value for the share acquired or hidden.

Here you can enter the additional costs incurred when purchasing the share, such as fees for consulting or a notary.

This field automatically displays 60% of the capital gain or loss determined in row 91. This value results from the application of the partial income method, in which 40% of the amount remains tax-free. The calculation is carried out in accordance with sect. 3 no. 40 sentence 1 letter c and sect. 3c para. 2 of the Income Tax Act (EStG).

In this field, you enter costs that were incurred after you acquired your share in the corporation and that increase the value of your investment. These costs may be tax deductible in certain cases.

Examples of subsequent acquisition costs:

• Subsequent payments: Payments that you make to stabilise the company's financial situation.
• Loan losses: Losses on loans that you have granted to the company if the loan is considered to be for company-related reasons.
• Loss transfers: Payments to cover the company's losses if you, as a shareholder, are obliged to take over the losses.

The capital gain before application of the partial income procedure is calculated as follows:

Formula:

Capital gain = sale price - sale costs - acquisition costs - additional acquisition costs - subsequent acquisition costs

In this section, you should specify whether shares in corporations, cooperatives, opting companies in accordance with sect. 1a of the Corporate Tax Act (KStG) or subscription rights were transferred free of charge. This information is important because the tax authorities check for special tax issues in such cases.

What does "transfer free of charge" mean?

A transfer is considered to be free of charge if shares or subscription rights are transferred without consideration, for example:

• Gift
• Inheritance
• Transfer free of charge within the family

How to proceed:

• Check whether shares or subscription rights were transferred free of charge in the relevant tax year.
• If "yes", please provide the following information in the explanatory field:
• Type of shares or rights transferred (e.g. GmbH shares, cooperative shares, subscription rights)
• Recipient of the transfer (e.g. relative, third party)
• Reason for the transfer (e.g. gift or inheritance)
• Have a separate list ready in case the tax office requires additional information.

Examples of relevant information:

1. During the tax year, shares in a limited liability company with a value of 50.000 Euro were transferred to the son as a gift.
2. In the case of inheritance, the mother's shares in the cooperative were transferred to the daughter.
3. Subscription rights to new shares were passed on to the spouse free of charge.

Legal basis:

This information is required by the tax authorities because special tax regulations must be taken into account for transfers free of charge, for example:

• sect. 17 of the Income Tax Act (EStG): Taxation of capital gains on shares in corporations.
• sect. 7 of the Inheritance and Gift Tax Act (ErbStG): Valuation and taxation of gifts.
• sect. 1a of the Corporation Tax Act (KStG): Rules on opting companies.

In this section, you should specify whether there is a connection between you as the selling person and the company that has acquired the share under company law. This information is important because the tax authorities examine special tax issues in such cases.

What does a connection under company law mean?

A connection exists if you or one of your relatives (e.g. spouse, children, parents) has a direct or indirect interest in the acquiring company.

How to proceed:

• Check whether you or one of your relatives (e.g. spouse, children, parents) has an interest in the acquiring company
• If the answer is "yes", please specify the type and amount of the interest in the explanation field.
• If necessary, prepare a separate statement if the tax office requests additional information.

Examples of relevant information

1. The buyer is a limited liability company in which the seller has a 30 % interest.
2. The buyer is a company in which the seller's spouse appears as a shareholder.
3. The acquiring company is a limited liability company (UG) in which the son of the selling person has a share.

Legal basis

The tax authorities require this information because special tax regulations may apply in these cases, for example:

• sect. 17 of the Income Tax Act (EStG): Sale of shares in corporations.
• sect. 6 of the Foreign Taxation Act (Außensteuergesetz, AStG): rules on related parties in international matters.