Capital gains tax is a special form of income tax collection. The tax object are the groups of investment income finally enumerated in § 43 EStG. Withholding tax can be levied at the source of income or at the paying agent.
The debtor of the investment income is responsible for the correct withholding of the tax. In the case of persons with unlimited tax liability, the investment income is to be included in the assessment for income tax or corporation tax, taking into account the withheld investment income tax against the tax liability. The tax rate is 25 %. For investment income subject to the discount, 30% and for over-the-counter transactions 35 %.
Vom Steuerabzug wird bei Vorlage eines Freistellungsauftrags oder einer NV certificate abgesehen. Von der Kapitalertragsteuer ausgenommen sind Vorgänge, die unter die EU Mother-Daughter Policy oder die Zins- und Lizenz-Richtlinie fallen.