---
title: "(Special) Investment Income"
description: "The ‘(Spezial-) Investmenterträge’ ((Special) Investment Income) workspace is used to enter issues pursuant to section 20 (1.3 and 1.3a) of the Income Tax Act (EStG)."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/current-taxes/special-investment-returns
language: en
last_updated: 2026-05-28
---
# (Special) Investment Income

## Overview

In the **(Spezial-) Investmenterträge (Special Investment Income)** workspace, income from (special) investment funds can be entered centrally. The entered data is forwarded, for example, to **schedules SPIF, SPIFA, AESt, KAP**, and to **assessment forms for partnerships**.

## Navigation

You can access the **(Spezial-) Investmenterträge** workspace under **Company | Current Taxes | (Spezial-) Investmenterträge**. The **(Spezial-) Investmenterträge** workspace is displayed as follows, for example:

!['(Spezial-) Investmenterträge' (Special Investment Income) workspace](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/company/current-taxes/special-investment-returns/_images/en/workspave-special-invest-return.png)
Investmenterträge' (Special Investment Income) workspace")'(Spezial-) Investmenterträge' (Special Investment Income) workspace

## Options

The following options are available in the **(Spezial-) Investmenterträge** workspace:

| Option | Description | Company | Select the desired Company in the drop-down list.
                         
                          Own: Only the issues relating to (special) investment income of the individual company currently edited are displayed.
                          Group internal: All issues relating to (special) investment income created in the (sub-)group are displayed.
                          Tax group: All issues relating to (special) investment income created in the tax group are displayed. |
|---------|---------|---------|---------|
| Company | Select the desired **Company** in the drop-down list.  - **Own**: Only the issues relating to (special) investment income of the individual company currently edited are displayed. - **Group internal**: All issues relating to (special) investment income created in the (sub-)group are displayed. - **Tax group**: All issues relating to (special) investment income created in the tax group are displayed. |
| Create | Opens a workspace where you can enter details on a (special) investment fund. |
| Import | Opens a workspace where you can configure an import: | The following options are available: **Import**: imports the data from the file chosen under **File path**. **Vorlage Investmentfonds** (Investment fund template): loads the existing Excel import template to the local hard drive. **Vorlage Spezialfonds inkl. Anlage SPIF** (Special investment fund template incl. SPIF attachment): loads the existing Excel import template for (special) investment income, including the option to enter information for the SPIF attachment, to the local hard drive. **Destination**: Define here the import destination: Choose either Investmenterträgen (Investment income) or **Spezial-Investmenterträgen incl. Anlage SPIF**. **Delete existing imports**: Activate this check box if an existing import is to be deleted before the next import process. **File path**: file from which data are to be imported. the special invest return import icon Import configuration of (Special) investment income |
| Report | Generates an Excel file containing all entries of the list |