The form KAP is your passive income, that is primarily dividends and interest, reserved. However, it applies only to private capital income. Interest or dividends that affect your company or practice and income incurred as part of your rental income, do not belong in here, but these types of income must be allocated. Speculative gains or losses are also not covered by this form. This you have to contend with the facility SO.
In the top of the form, enter your name, first name, and your tax number. Check “for income tax return” to.
Tip on dealing with the annual certificate
Line 4: Interest on savings accounts, savings contracts, time deposits, savings bonds, money market accounts and foreign currency accounts (if the debtor is domiciled in Germany).
Line 5: interest in building society deposits. Exception: the savings agreement is the purchase or renovation of a House Rental. In this case, the income must be recognized in the plant hire (line 11).
Line 6: yields of fixed income securities, such as fixed rate bonds, savings bonds Type A financial resources of the Federal, mortgage bonds, savings bonds, bonds, currency bonds (where they do not belong to foreign income). As taken on the sale of fixed-income securities include accrued interest as accrued interest to your income (according to the bill).
Note: accrued interest paid Buyer are negative revenue, so no advertising costs. If the Bank has the positive revenue (interest, accrued interest) charged in the settlement already negative (paid accrued interest), you need to be entered here, only the difference.
Also, income from securities without regular interest payments (for example, zero bonds, Treasury discount paper, Federal savings bonds Type B, up and discounted savings bonds) you need to specify here, as well as bonds and government debt if accrued interest is not particularly taken into account, also index bonds (loan and/or interest payments depend on an index from), high yield and exchangeable bonds and lubricants and combi yield bonds.
Line 7: Interest on so-called board papers (papers that are sold without attribution and kept in no deposit), you must list separately, since the withheld interest income tax is 35 percent.
Line 8: Income from investment funds with interest-bearing securities. In here also include the interest component of equity funds. Attention! Dividend income from funds you must specify in line 19th Which returns your Fund as specified in the relevant annual tax statement. Interim profits from the sale of fund shares are also income or negative income.
Line 9: For property owners (owner): Here you can add interest from the repair reserve an apartment owners association or from a stored deposit.
Line 11: Interest income on convertible bonds. These are bonds that grant a right to convert into shares in addition to a fixed interest rate. Income bonds are bonds that pay an interesting bonus, which depends on the amount of profit distribution of the debtor.
Line 12: Interest on a taxable life insurance (less than twelve-year term). The interest rates and eventually retained by the Company capital gains tax can be found in the settlement.
Line 13: Income from a typical silent partnership / a participating loan. You must specify all income as a silent partner here as regular interest payments, premiums, or a Damnum scored additional proceeds on the sale of the liner. A shareholder loan is when you do not receive interest but profit shares.