http://www.grprainer.com/Steuerrecht.html For investors, it still makes sense to ask for their bank an annual tax certificate and those of their tax return - to the KAP system - attached.
Such cases may be, for example: An exemption order was not issued to or lower height or exhausted, the personal tax rate is lower than the flat tax rate of 25% and the plant will KAP the so-called Cheaper test applied, the taxpayer may include the investment income in the tax base for Apply for a deduction, the utilization of loss settlements from private sales should be used. GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf www.grprainer.com explains cases are also conceivable in which the tax, the annual tax certificates in the framework of the processing of tax returns to request. In addition, the facility must KAP also on foreign cash and securities accounts or interest from private loans, tax refund interest, hidden profit distributions, capital gains from limited companies and life insurance are required http://www.grprainer.com/Kapitalmarktrecht.html http://www.grprainer.com 
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