KapEStA

Getting Started

Global Functions

Lucanet Lume

Data Hub

Administration

Extended Planning & Analysis (xP&A)

Consolidation & Financial Planning

ESG Reporting

Disclosure Management

XBRL Tagger

Lease Accounting

Banking & Cash Management

Data Collection

Tax Compliance & Reporting

Tax Administration

Income Taxes

User Interface of Income Taxes

Modules and Additional Functions in Income Taxes

Income Tax Forms

Master Data

Company

Status

Basic Data

Import

Import Suite

Deferred Taxes

Current Taxes

Tax Liabilities

KapEStA

Electronic Transmission

Data Transfer

Data Export

Validation

Comments

Snapshots

True-Up

(Sub-) Group

Reporting

Pillar 2

Country-by-Country Reporting

First Steps in Pillar 2 and CbCR

Tax Balance

Tax Services

Glossary

The Kapitalertragsteuer-Anmeldung (KapEStA) (Capital Gains Tax Return (KapEStA)) module contains the KapEStA (Capital Gains Tax Return) workspace used to edit the return data. The structure of the workspace follows the layout of the official KapEStA (capital gains tax return) form template.

The Kapitalertragsteuer-Anmeldung (Capital Gains Tax Return) (KapEStA) module is an add-on module and therefore not part of the standard delivery. The module is activated in general by a system configuration performed by Lucanet.

After activating the module, a field used to activate/deactivate the functions is added to the period settings in the master data.

The KapEStA function is activated by default in each period. To deactivate it for individual periods, the deactivated? check box must be activated in the master data for the period under Kapitalertragsteuer-Anmeldung (Capital Gains Tax Return).

Lucanet recommends creating a separate period in Income Taxes for the return of capital gains tax. This period is intended solely for entering and submitting capital gains tax returns.

When creating it, make sure the Tax Form option is chosen to match the return period.

Also deactivate the Tax calculation deactivated check box to hide the tax calculation in the KapEStA period.

The KapEStA workspace is opened via Company | KapEStA.

The KapEStA workspace is displayed, for example, as follows:

The following options are available in the KapEStA workspace:

In the KapEStA workspace, data can be maintained for each month individually. To do this, the relevant month can be chosen from the Month drop-down list.

-ALL- contains the totals from all months.

To enter data, the return month must be chosen.

Download a template for a tax certificate

Saves the entered data

Exports the workspace to an Excel spreadsheet or PDF document.

The data are entered on two separate tabs:

You can enter the regular capital gains tax return pursuant to section 50 and section 53 (3) of the Investment Tax Act on the Kapitalertragsteuer-Anmeldung (Capital Gains Tax Return) tab:

This covers all data on distributions, income equivalent to distributions, and capital gains

There is one exception: rows 35 and 36 are entered on the second tab.

On the Anmeldung nach § 36a Abs. 4 EStG / § 31 Abs. 3 Satz 5 InvStG (Return pursuant to section 36a (4) of Income Tax Act / section 31 (3.5) of Investment Tax Act) tab, you can enter the subsequent collection of capital gains tax if no tax deduction was made for certain domestic dividends or previously withheld tax was refunded: