Capital loss from stocks on Anlage WA-ESt line 6, & distributions from Bau-Genossenschaftsanteile after moving away

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 @PandaMunich  says to include all income received in the partial year before moving to or after moving away from Germany, on Anlage WA-ESt line 6.


On 5/22/2018, 11:42:05, PandaMunich said:

You declare all income you had before moving to Germany in Anlage WA-ESt, line 6: 

It will not be taxed again but will raise your German tax rate on your 2017 post-move income.



1) Does this include investment income (e.g. capital gains from stocks, interest, dividends), despite Progressionsvorbehalt only affecting German earned income from work at a variable rate, when German tax rate on investment income is a flat rate?


2) Does the double tax agreement with the US have any effect on US dividends received in the partial year while a non-resident of Germany, for this Progressionsvorbehalt? e.g. could the US tax on US dividends received while a partial year non-resident of Germany be credited against this Progressionsvorbehalt?



Net Capital Loss

3) If all investment income received in the partial year after moving away from Germany is to be included on line 6, then does a net capital loss from sales of stock offset the dividends, interest, & earned income from work that is to be included on line 6? (despite not being the case for the income received while a resident of Germany)


4) If line 6 becomes negative as a result, then could it reduce the tax on German earned income from work done in the part year as a resident of Germany?


5) Then if you have a large unrealized capital loss that exceeds realized capital gains while a resident of Germany, would it be better to wait until after leaving Germany to realize a part of the excess amount of capital loss in order to shift the excess to line 6?






6) Is the distribution from Bau-Genossenschaftsanteile considered German sourced interest or dividends?

My CPA said to treat it as interest for US tax returns, as he sees it as simply a rental deposit and not an actual share of a corporation. (They take 1 share from you (50€) as processing fee when you get an apartment)


7) As the Baugenossenschaft still keeps your money for another year (or if you let it sit there) and they would continue to give you distributions after you leave Germany, then if it's considered dividends then I assume Germany has the right to withhold 15%? But if it's considered interest then the DTA exempts it from German tax and goes into line 6 for the partial year non-residency?


8) If it's considered as dividend and then you revoke your Pauschaule with the Baugenossenschaft and they withhold 15%, how would you report this in Anlage KAP if you also have Pauschaule to claim for other investment income in the part year as a resident of Germany? Or would you not report the dividend anywhere? You don't need to continue to file German tax returns for subsequent full years as a non-resident if the dividend has withholding tax?


9) If it's considered as interest, then the subsequent full years as a non-resident also doesn't need filing of German tax returns?


10) Does the Anteile in the Baugennossenschaft require you to check "Yes" for Anlage WA-ESt, line 8? (§ 17 (7) EStG)



Mir gehörte im Zeitpunkt der Beendigung der unbeschränkten Steuerpflicht (Wegzug) eine Beteiligung i. S. d. § 17 EStG an einer in- oder ausländischen Kapitalgesellschaft / Genossenschaft



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