Guten Tag!

I use ELSTER to file my income tax returns as described in the article [here](https://www.iamexpat.de/expat-info/taxation-germany/elster-german-online-tax-office). So far so good, however in 2021 I started investing in ETFs and Shares via a German broker. When I tried to file my income tax like usual, everything else worked however I don’t see any section for capital gains tax even though it already has imported a document about Exemption Order of 800 euros from by broker. It was because to make things easy I opted for the participation in prefilled tax return (*vorausgefüllte Steuererklärung* or *Belagabruf*).

Feels kind of strange, so I looked at other forms and I came across these two under Capital Gains Tax:

* Kapitalertragsteuer-Anmeldung nach Einkommensteuergesetz
* Kapitalertragsteuer-Anmeldung nach Investmentsteuergesetz

I’m not sure if I need one of these forms or something else to report the capital gains. Anyone knows what should I do?

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1 comment

  1. Normally, there is no need to file anything if you have a German broker. They are paying 25% flat rate tax from any capital gains.

    Nevertheless it may make sense in case that you did not max out your exemption order (Freistellungsauftrag) and yet payed any taxes. Or if your personal tax rate is <25% you can apply for “Günstigerprüfung”, form KAP line 4.

    In case that you want to file your tax return, you need to use form KAP. Form KAP-INV is for foreign investment fonds income that was not subject to domestic tax deduction.

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