---
title: "Interest Capping Rule"
description: "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."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/current-taxes/interest-capping-rule
language: en
last_updated: 2026-05-28
---
# Interest Capping Rule

## 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)](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/current-taxes/feststellung.md) workspace.

> **Note:** The **Interest Capping Rule** workspace is available only to **partnership companies**.

> **Warning:** 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:

!['Interest Capping Rule' workspace](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/company/current-taxes/interest-capping-rule/_images/en/workspace-interest-capping-rule.png)
'Interest Capping Rule' workspace