KAP-INV 2018: entering ETF gains (Investmentsteuerreformgesetz)

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Hi all,


July is starting to approach now, and I'm still struggling to find any information on my last open query for filing KAP-INV for 2018 (yes, this includes trying to get appointments with Steuerberatern!)


Simply: how do I enter gains for ETFs that I continue to hold, and have bought into during 2018?


More detail:

  • I believe I understand how the taxation works now (https://www.justetf.com/de/news/etf/etf-und-steuern-das-neue-investmentsteuergesetz-ab-2018.html)
    • Calculate the gain I "could have made" in a low-risk account from the Basiszins alone (Basisertrag)
    • This includes the monthly contributions I made during the year, based on the whole months they were held ("Im Jahr des Kaufs wird die Vorabpauschale anteilig um 1/12 verringert für jeden vollständigen Monat der dem Kauf voraus ging.")
    • Then, look at the gain made in the funds during the year
      • If the gain is less than the Basisertrag, nothing to pay
      • If the gain is more, Basisertrag and the difference with the fund gain are taxable
  • All of this is fine, and leaves me with a small amount to pay for one fund
  • The problem is; how do I actually enter this on KAP-INV?
  • The language of page two seems to only refer to sales (veräußerung)
    • I understand also Fiktive veräußerung for funds held before 1/1/2018, but this seems to be a separate matter
  • TL;DR I would really appreciate a simple, straightforward explanation of how this simple situation maps to the form;
    • i.e. write the Basisertrag in line x, write the gain in line y


If someone could please help, I would be deeply grateful!


Thanks in advance!






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