Issuance of tax certificates for investment income according to the income tax act
Initiative
Official name
Kapitalertragsteuer
Ausstellung von Steuerbescheinigungen nach § 45a Absatz 2 und 3 EStG;
Ergänzung des BMF-Schreibens vom 23. Mai 2022 (BStBl I S. 860)
Ausstellung von Steuerbescheinigungen nach § 45a Absatz 2 und 3 EStG;
Ergänzung des BMF-Schreibens vom 23. Mai 2022 (BStBl I S. 860)
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2022/0538617
Summary
Status
Status
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Current version
Updated version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Investment tax reform and investment tax act (InvStG)
(binding, Main version, Amendment, DE)
Income Tax Act
(binding, Main version, DE)
Level 2
–
Level 3 / Other
–
Source: German government, 2022/0538617, 2024