Bundeszentralamt für Steuern

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Einverstanden
capital yield tax relief

Capital income tax; issuance of tax certificates for income from capital under section 45a (2) and (3) of the Income Tax Act

Datum 08.12.2022

Finance Ministry circular of 23 May 2022, IV C 1 - S 2401/19/10001 :006, DOK 2022/0538617 (in German only)