Anlage map: where Indian income goes in the German tax return

In English: Capital income that no German bank or broker has taxed at source, for example interest and dividends paid in India. The amounts are converted to euros and entered before the Indian tax withheld on them; that tax has its own section.

In English: The part of the foreign capital income above that comes from selling shares, entered again on its own line. German law keeps losses from selling shares apart: they can only be set off against gains from selling shares.

In English: Foreign tax already withheld on capital income, such as Indian TDS, that no German bank has credited yet. Germany generally credits it only up to the rate the tax treaty allows and up to the German tax on the same income.

In English: The saver's allowance is the part of capital income each year that stays free of German tax. This section records how much of it has already been used, for example through exemption orders at German banks, so the rest can be set against income such as Indian interest.

In English: A request for the tax office to compare the flat tax on capital income with the tax at the personal income tax rate and apply whichever is lower. It generally helps only when the personal rate is below the flat tax rate.

In English: Payouts from investment funds held outside Germany, for example IDCW payouts from Indian mutual funds. They are entered by fund type, such as equity fund or other fund, before the partial exemption that some fund types get.

In English: The Vorabpauschale is a minimum taxable amount for funds that pay out little or nothing, such as growth-option mutual funds. It is worked out per fund in the section Ermittlung der Vorabpauschalen and entered here by fund type.

In English: Gains and losses from selling or redeeming units of investment funds held outside Germany, such as Indian mutual fund units. They are entered by fund type, before the partial exemption.

In English: Foreign income that a tax treaty exempts from German tax. It is not taxed itself, but it can raise the tax rate that applies to the income Germany does tax (the progression clause).

In English: Foreign tax paid on foreign income that is taxed at the normal German rates, such as rental income entered in Anlage V. The tax office credits it against the German tax or, on request, deducts it from the income instead.

In English: Salary for work done abroad, for example in India. This form records where the work was done and whether a tax treaty exempts the salary in Germany or Germany taxes it; the foreign tax on salary Germany taxes is claimed in Anlage AUS.

In English: Rent from a property and the costs of renting it out, such as loan interest, repairs and depreciation. Rent from a property abroad is entered here when Germany taxes it; the foreign tax on it then goes to Anlage AUS.