Grandfathering and flat-rate withholding tax

The individual purchase tranches of a securities position are listed in the table. It is indicated whether the tranche is subject to grandfathering or not.

You can find the "Portfolio protection and withholding tax" evaluation on the "Income" worksheet, "Portfolio protection and withholding tax" in the workspace of holders or portfolios, for example.

The final withholding tax applies to tranches without grandfathering. In addition, these items are differentiated between shares and other securities due to the separate offsetting of losses.

The "Portfolio protection and withholding tax" report is grouped according to the "Depot" and "Wertpapier" columns, which are hidden by default. The other columns in detail:

Column	Description
Nominal value	Nominal value of the current portfolio. Any differences to the "Original nominal value" column result from sales in the meantime.
Original nominal value	Original number/nominal value of the security for this order.
Course	The items were purchased at this price.
Acquisition date	The securities position has been held in the custody account since this date. This information is decisive for the tax classification of the item.
Grandfathering	This column shows whether the tranche is under grandfathering or not. Depending on the acquisition date and security type, the following values are possible: Yes This tranche is subject to grandfathering, i.e. it was acquired before the flat-rate withholding tax came into force. No The tranche is no longer subject to grandfathering; the final withholding tax applies.
Tax type	Depending on the acquisition date and security type, the following values are possible: Tax-free This tranche is subject to grandfathering, i.e. it was acquired before the flat-rate withholding tax came into force. Withholding tax on shares This share purchase is no longer subject to grandfathering; the withholding tax applies. Withholding tax This securities purchase is no longer subject to grandfathering; the withholding tax applies.
Current price	The latest price from the database for this security.
Success not real.	The unrealized gain from this transaction.

Siehe auch:

Parameters of the "grandfathering and flat-rate withholding tax" evaluation