Interest Capping Rule
Last updated on 2026-05-15
Overview
For partnerships, the Interest Capping Rule workspace is available in the Company functional area. You can enter all values required to determine the deductible interest expenses (interest capping rule pursuant to section 4h of the Income Tax Act (EStG)) centrally there. The entered data are automatically transferred to the Interest Capping Rule form (Anlage Zinsschranke) in the Feststellung (Determination) workspace.
The Interest Capping Rule workspace is available only to partnership companies.
To view the Interest Capping Rule workspace, the check box for Anlage Zinsschranke must be activated under Company | Basic data | Formularkonfiguration (Form configuration) | Feststellung (Determination) tab.
Navigation
The Interest Capping Rule workspace is opened under Company | Current Taxes | Interest Capping Rule. The Interest Capping Rule workspace is displayed, for example, as follows:
