The most widely known form of withholding tax is capital income tax. Income from investments (such as dividends, interest, etc.) is taxed at a flat rate of 25% plus a solidarity surcharge and, if applicable, church tax, thus compensating for the tax liability.
WHERE IS THE DEPOSITING TAX?
The withholding tax applies to all private persons who are tax-free in Germany (taxpayers) Income from capital.
German taxpayers, generally money savers, shareholders, certificates and fund investors, who are generating income from your investment, are also affected by the withholding tax.
EXAMPLE – DIVIDEND ON SHARES
An investor receives a gross dividend of € 2,000 for one of his shares. He then deducts 25% capital gains tax (25% of € 2,000 = € 500) plus 5.5% solidarity surcharge on the capital gains tax (5.5% of € 500 = € 27.50). If the private investor is liable to church taxation, the church tax may also have to be paid.
The net dividend is therefore € 1,472.50 for the investor (26.375% withholding tax was forfeited). There is no further taxation on the personal tax rate of the taxpayer.
DEPOSITING TAXES RELATING TO IMMO_FUND LOANS
The interest income from the expor- tory loans is, in principle, also income from capital assets, insofar as the investment is made from the tax private property. In this case, the income is subject to withholding tax. This is at a tax rate of 25% maximum plus solidarity surcharge and, if applicable, church tax.
The withholding tax is, however, not deducted and paid by Exporo AG or by the borrower because the interest on the exporo loans is not dependent on profit. The interest income is therefore to be declared in the personal income statement of the investor.
- COMPLETED DECLARATION AWARENESS
The certificate of closure or the declaration of closeness is important to owners of residential property if they wish to sell it. Such certificates, however, do not necessarily mean the sale of a residential property or its conversion into proprietary housing. Firstly, the certificate is an instrument for defining home ownership more precisely. The owner of the property can make a clearer declaration of his property with such a declaration and its entry in the land register.