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I am very confused and I would really appreciate some clarification. I hold some accumulating ETFs with a foreign broker (Degiro) while living in Germany. I am now doing my tax return for 2023 and have calculated the advance lump sum (the so called Vorabpauschale ) and the tax I owe the tax office. I owe around 80 euros.

But someone has just told me that the advance lump sum for 2023 has to be paid in 2025, when I file my tax return for 2024. Is that correct? And since the Basiszins for 2022 was negative, I actually don't have to declare anything on my 2023 tax return, on the KAP-INV annex.

If so, does this mean that I have to write the 80 euros in the KAP-INV annex of the tax return of 2024 (which I will fill in 2025)? How is the tax office supposed to know that the advance lump sum is for 2023 if all other expenses relate to 2024?

Thank you in advance.

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You pay it one year later if its not with a "steuereinfacher broker". So the Vorabpauschale of 2023 goes into the tax return of 2024 which you hand in in 2025.

And yeah if the interest for that year is negativ you do not pay it at all

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  • Thank you, now I understand. Pretty counterintuitive though. I also have a domestic broker and they calculate everything automtically. I was told I should add those amounts too in the tax return (again, in the 2024 tax return), even if I had a tax exemption. I guess that's true also, right?
    – Kasia
    Commented Jun 11 at 19:46

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