As well as allocations of foreign withholding taxes, which are to be considered at paying agency level. Commercial for individuals with unearned income in the operating assets, partnerships (E.g., OHG, KG) and legal entities (E.g., corporations, associations, foundations) made also a tax deduction, which, however, has no final effect. These taxpayers must declare the income from capital in the investment process and if no exemptions are taxed at the personal rate. 4. what kinds of income subject to the tax? Interest, dividends and capital gains. For more information see this site: Bitcoin. Including income from mutual funds, which are incurred in the sale of these are from the Withholding tax collected. 5. are there special instructions for the expensive compensation deduction for investment funds? When distributing (domestic and foreign) investment fund that takes * CISA withholding expensive deduction plus solidarity surcharge and any church at Depot level directly before.
Growth domestic funds will not, however, * CISA, but already the Fund expensive flat rate deduction plus a solidarity surcharge but not the individual church tax deduction (see also section no. 10) before. For foreign growth funds, no expensive flat rate deduction is withheld by the foreign capital investment company at all. You must necessarily include the income from these funds in the respective calendar year in the income tax return. 6.
If a solidarity surcharge continue? Yes. The actual tax burden is 26.375 per cent therefore until the abolition of the solidarity surcharge. 7 a church tax levied in addition? Yes. Who so far will pay church tax, must also after 2008 with eight or nine percent of additional load continue, taking into account the special trigger of the paid church tax. 8 what should investors do to make that * CISA can withhold the Church?