Anlage KAP

[Alberto]

Screenshot (836).png (210.07 KiB) Viewed 1415 times

Trying to fill Anlage KAP right now.

The tax report from my investment Broker, Trade Republic, German, says

Höhe des in Anspruch genommenen Sparer-Pauschbetrages 1.000,00
Zeile 16 oder 17 Anlage KAP

Should I enter it in line 16 or 17?
Thanks,

[Alberto]

One more question.
Which box should I check here, 4 or 5? And what do they actually mean.......?

[PandaMunich]

Trying to fill Anlage KAP right now.

The tax report from my investment Broker, Trade Republic, German, says

Höhe des in Anspruch genommenen Sparer-Pauschbetrages 1.000,00
Zeile 16 oder 17 Anlage KAP

Should I enter it in line 16 or 17?

If you will declare this TradeRepublic in the tax return, fill the 1000€ into line 16.
You should always declare all your capital income in the tax return, even if it has already been taxed at the source like at TradeRepublic, so that when the Finanzamt compares the sum of all your capital income which they get automatically from reports from worldwide banks under the OECD’s worldwide automatic exchange of information (AEOI) with the amount that you declared in your tax return, they match.

Also fill in 0€ into line 17 (in your case not strictly necessary, since you already exceeded the 1,000€ limit with the TradeRepublic account, but it is a good habit to form for a year in which this is not the case).

[PandaMunich]

One more question.
Which box should I check here, 4 or 5? And what do they actually mean.......?

Check the box in line 4:
This means that you want to use your wife's unused 1,000€ tax-free allowance, i.e. that the Finanzamt should exempt another 1,000€ of your capital income from tax.
You will also have to attach an Anlage KAP for your wife in which you declare that there is no undeclared capital income for her, so fill into line 17 of her Anlage KAP 0€.

The box in line 5 would only be checked if someone had not deducted exactly 25% income tax at the source from your capital income.
German banks do not make these kinds of mistakes.
But if you received dividends from a GmbH, that GmbH also has to retain tax on them at the source and there, mistakes may happen: https://www-steuerberatungbeck-de.trans ... r_pto=wapp

[Alberto]

Panda, thank you very much,
Alberto