1% of the capital. The income from business operations are subject to corporation tax and are taxed with the partial income method. capital gains incurred in the course of a business activity. at request for capital gains from investments in a corporation. The participation must be at least 25%, in professional work for the corporation 1% is enough. The request applies for the following four tax years unless it is revoked. After withdrawal of the application a new application for the same stake in the corporation is no longer possible. Upon successful application the partial income method applies. Alternatives Investment income upon which flat rate tax was withheld do not have to be declared in the annual income tax return. Only if church tax has not been withheld or the personal income tax rate is below 25%. A tax refund on the difference between the tax rates is possible (Art. 32 Para. 6 German Income Tax Act). This makes sense when the personal tax rate of the income is below 25%. The intention was that the income on investment income will not be taxed higher than their other income. A withdrawal of actual costs associated with private capital gains is however no longer permitted, the saver's allowance in the amount of 801 € will be used as deduction. Losses Losses are considered as follows: At first, positive and negative income will be charged. (e.g. dividends, interests income from investment funds and certificates). Losses from sale of shares can only be charged against gains from selling shares. Any remaining loss is carried forward by the bank on either next year or, at request of the customer be certified and may be used by other banks where the individual has positive investment income. Losses that occurred before 2009 can be charged up to 2013 with capital income. Foreign investment income Investment income that was generated abroad also falls under the Abgeltungsteuer. The Federal Republic of Germany concluded with many countries double taxation agreements so that the regulations differ from each country to country. The aim is to avoid that one taxpayer is charged with similar taxes more than once on the same income for the same period. Though the Abgeltungsteuer is not applicable in foreign countries, the taxpayer has the responsibility to declare the income for taxation at the local tax office. Foreign taxes on capital gains are only chargeable up to