{"id":64363,"date":"2025-11-19T10:15:13","date_gmt":"2025-11-19T09:15:13","guid":{"rendered":"https:\/\/www.captrader.com\/?post_type=steuern&#038;p=64363"},"modified":"2025-12-03T16:37:25","modified_gmt":"2025-12-03T15:37:25","slug":"structure-categories-in-detail","status":"publish","type":"steuern","link":"https:\/\/www.captrader.com\/en\/steuern\/performancebericht\/aufbau-kategorien-im-detail\/","title":{"rendered":"Structure &amp; categories in detail"},"content":{"rendered":"<h2 class=\"wp-block-heading\" id=\"datenbasis\">Data basis<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The performance report is based on the&nbsp;<strong>Transaction and account data from Interactive Brokers<\/strong>, which are managed via so-called&nbsp;<strong>FlexQueries<\/strong>&nbsp;are provided.<br>Each individual entry (trade, dividend, withholding tax, corporate action, transfer, etc.) contains technical characteristics such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>AssetClass<\/strong> (e.g. STK, OPT, FUT, CFD, FUND, FX, BOND, ...),<\/li>\n\n\n\n<li><strong>SubCategory<\/strong> (e.g. ETF, REIT, RIGHT, ...)<\/li>\n\n\n\n<li><strong>TransactionType<\/strong> (e.g. dividends, withholding tax, broker interest),<\/li>\n\n\n\n<li><strong>OpenPrice<\/strong> (original transaction price in the trading currency),<\/li>\n\n\n\n<li><strong>FXRateToBase<\/strong> (exchange rate into the account base currency EUR),<\/li>\n\n\n\n<li><strong>DateTime<\/strong> (time of booking),<\/li>\n\n\n\n<li>and numerous other fields.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">At its core, the performance report uses the&nbsp;<strong>classification specified by Interactive Brokers<\/strong>&nbsp;(by AssetClass &amp; SubCategory) and combines these into the categories required for the performance report. It will&nbsp;<strong>no independent interpretation<\/strong>&nbsp;of the securities in terms of type and category.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"-bersicht-ber-die-hauptkategorien\">Overview of the main categories<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The performance report is structured in a table. The first column shows the&nbsp;<strong>Product group<\/strong>&nbsp;(e.g. spot transactions, forward transactions, dividends &amp; interest), in the second column the&nbsp;<strong>Asset class or income type<\/strong>&nbsp;(e.g. shares, bonds, dividends). Three values are shown for each of these lines:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Realized gains<\/strong><\/li>\n\n\n\n<li><strong>Realized losses<\/strong><\/li>\n\n\n\n<li><strong>Balance<\/strong> (profits minus losses)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The following table shows the product groups, the associated subcategories and the&nbsp;<strong>typical identification features<\/strong>&nbsp;in the IB data:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th style=\"width:14%\"><strong>Product group<\/strong><\/th><th style=\"width:18%\"><strong>Asset class \/ income type<\/strong><\/th><th style=\"width:68%\"><strong>Typical allocation \/ identification features (IB data)<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Spot transactions<\/strong><\/td><td>Stocks<\/td><td><code>AssetClass = STK<\/code> and <code>SubCategory<\/code> <strong>not<\/strong> <code>ETF<\/code>, <code>REIT<\/code> or <code>RIGHT<\/code>.<\/td><\/tr><tr><td><\/td><td>Bonds<\/td><td><code>AssetClass = BILL<\/code> or <code>BOND<\/code>.<\/td><\/tr><tr><td><\/td><td>Other securities<\/td><td><code>AssetClass = WAR<\/code> or <code>IOPT<\/code>, as far as <strong>not<\/strong> marked as \u201eworthless\".<\/td><\/tr><tr><td><\/td><td>Foreign currencies<\/td><td><strong>Cash foreign currency balances<\/strong>, where the balance moves away from 0 and later back towards 0.<\/td><\/tr><tr><td><strong>Forward transactions<\/strong><\/td><td>Options<\/td><td><code>AssetClass<\/code> in <code>{OPT, FOP, FSFOP, FSOPT}<\/code>. In <strong>EN<\/strong>without premium classification; in <strong>AT\/INT<\/strong>all options.<\/td><\/tr><tr><td><\/td><td>Option premiums<\/td><td><code>AssetClass<\/code> in <code>{OPT, FOP, FSFOP, FSOPT}<\/code>, Jurisdiction <strong>EN<\/strong>, Short options \u2192 Category <code>Praemie<\/code>.<\/td><\/tr><tr><td><\/td><td>Futures<\/td><td><code>AssetClass = FUT<\/code>.<\/td><\/tr><tr><td><\/td><td>CFDs<\/td><td><code>AssetClass = CFD<\/code> or <code>FXCFD<\/code>.<\/td><\/tr><tr><td><strong>Dividends &amp; interest<\/strong><\/td><td>Dividends<\/td><td><code>TransactionType<\/code> in <code>{Dividends, Payment In Lieu Of Dividends}<\/code> mit <code>SubCategory<\/code> <strong>not<\/strong> <code>ETF<\/code>\/<code>REIT<\/code>.<\/td><\/tr><tr><td><\/td><td>Interest<\/td><td><code>TransactionType<\/code> in <code>{Broker Interest Received\/Paid, Bond Interest Received\/Paid}<\/code>.<\/td><\/tr><tr><td><\/td><td>Withholding taxes abroad<\/td><td><code>TransactionType<\/code> in <code>{Withholding Tax, 871(m) Withholding}<\/code>, <strong>without<\/strong> national suffix.<\/td><\/tr><tr><td><\/td><td>Domestic withholding taxes<\/td><td><code>TransactionType<\/code> in <code>{Withholding Tax, 871(m) Withholding}<\/code>, <strong>mit<\/strong> national suffix (e.g. \u201eDE TAX\").<\/td><\/tr><tr><td><strong>Costs &amp; fees<\/strong><\/td><td>Financial transaction taxes<\/td><td>Positions with <code>TransactionTax<\/code> (e.g. French\/Italian FTT).<\/td><\/tr><tr><td><\/td><td>Sales taxes<\/td><td>Positions as <code>SalesTax<\/code> (e.g. VAT on market data).<\/td><\/tr><tr><td><\/td><td>CFD fees<\/td><td>Positions as <code>CFDCharges<\/code>.<\/td><\/tr><tr><td><\/td><td>Other taxes<\/td><td>Other tax items as <code>TaxCharge<\/code>.<\/td><\/tr><tr><td><\/td><td>Other fees<\/td><td><code>TransactionType<\/code> in <code>{Advisor Fees, Commission Adjustments, Other Fees, Broker Fees}<\/code>.<\/td><\/tr><tr><td><strong>ETFs<\/strong><\/td><td>ETFs (price gains)<\/td><td><code>AssetClass = STK<\/code> mit <code>SubCategory = ETF<\/code> or <code>AssetClass = FUND<\/code>.<\/td><\/tr><tr><td><\/td><td>Dividends from ETFs<\/td><td><code>TransactionType<\/code> in <code>{Dividends, Payment In Lieu Of Dividends}<\/code>, <code>SubCategory = ETF<\/code>.<\/td><\/tr><tr><td><\/td><td>Withholding taxes<\/td><td><code>TransactionType<\/code> in <code>{Withholding tax}<\/code>, <code>SubCategory = ETF<\/code>.<\/td><\/tr><tr><td><strong>REITs<\/strong><\/td><td>REITs (capital gains)<\/td><td><code>AssetClass = STK<\/code> mit <code>SubCategory = REIT<\/code>.<\/td><\/tr><tr><td><\/td><td>Dividends from REITs<\/td><td><code>TransactionType<\/code> in <code>{Dividends}<\/code>, <code>SubCategory = REIT<\/code>.<\/td><\/tr><tr><td><\/td><td>Withholding taxes<\/td><td><code>TransactionType<\/code> in <code>{Withholding tax}<\/code>, <code>SubCategory = REIT<\/code>.<\/td><\/tr><tr><td><strong>Other<\/strong><\/td><td>Physical precious metals<\/td><td><code>AssetClass = CMDTY<\/code> (e.g. physically deposited precious metals).<\/td><\/tr><tr><td><\/td><td>Derecognized without value<\/td><td>CorpActions with types such as Delisting\/Expire or Code <code>Ep<\/code>.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The most important categories are briefly explained below.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"kassagesch-fte\">Spot transactions<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Stocks<\/strong>\n<ul class=\"wp-block-list\">\n<li>Purchases and sales of listed shares in all currencies.<\/li>\n\n\n\n<li>Including exchange rate effects during the holding period (valued in EUR).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Bonds<\/strong>\n<ul class=\"wp-block-list\">\n<li>Purchases and sales of bonds, bills and other fixed-income securities.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Other securities<\/strong>\n<ul class=\"wp-block-list\">\n<li>z. e.g. certain certificates, structured products, rights, unless they fall into other special categories.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Calculation principle:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Realized profit\/loss in EUR results from:\n<ul class=\"wp-block-list\">\n<li>Sales proceeds in EUR<\/li>\n\n\n\n<li>minus acquisition costs in EUR<\/li>\n\n\n\n<li>minus transaction costs\/commissions (DE), if applicable.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Exchange rate effects during the holding period for non-euro-denominated securities are recognized&nbsp;<strong>directly in this category<\/strong>&nbsp;taken into account and fall&nbsp;<strong>not in the foreign currency category<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"fremdw-hrungen\">Foreign currencies<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Foreign currency includes all realized gains and losses that occurred during the holding period of foreign currency holdings in your account.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The following are recorded <strong>Gains\/losses from cash foreign currency balances<\/strong>, arising from changes in exchange rates.<\/li>\n\n\n\n<li>A P&amp;L arises as soon as a foreign currency position (long or short) <strong>Completely or partially closed<\/strong> will.<\/li>\n\n\n\n<li>The valuation is carried out in <strong>EUR<\/strong> based on the exchange rates at the opening and closing dates.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The details and a comprehensive example can be found on the subpage<br><strong>\"<a href=\"https:\/\/www.captrader.com\/en\/taxes\/performance-report\/understanding-foreign-currency-gains-losses\/\">Foreign currencies: Understanding gains &amp; losses<\/a>\"<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"termingesch-fte\">Forward transactions<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Under&nbsp;<strong>Forward transactions<\/strong>&nbsp;fall:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Options (OPT)<\/strong> - Long or short options, provided they do not fall under the special premium logic (option writer transactions in DE).<\/li>\n\n\n\n<li><strong>Lender premiums (premium)<\/strong> - Category for German customers in which premiums from short options are shown as realized.<\/li>\n\n\n\n<li><strong>Futures<\/strong> - e.g. index futures, commodity futures.<\/li>\n\n\n\n<li><strong>CFDs<\/strong> - Contracts for Difference, incl. CFD-specific fees.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Special case \u201epremium\":<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>This category exists <strong>for German customers only<\/strong>.<\/li>\n\n\n\n<li>It shows realized gains\/losses from <strong>Short options (short options)<\/strong>, where the premium is deemed to have been realized on opening.<\/li>\n\n\n\n<li>If the position is closed out, the corresponding offsetting amounts are also recognized here (usually as a loss).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For further details see subpage<br><strong>\"<a href=\"https:\/\/www.captrader.com\/en\/taxes\/performance-report\/options-writer-transactions-in-the-performance-report\/\">Options &amp; option writer transactions<\/a>\"<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"dividenden-zinsen\">Dividends &amp; interest<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">This block summarizes income from investment income and the associated withholding taxes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Dividends<\/strong>\n<ul class=\"wp-block-list\">\n<li>Dividend payments on shares and other securities (excluding ETFs, provided these are managed separately).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Interest<\/strong>\n<ul class=\"wp-block-list\">\n<li>Interest from cash balances (e.g. \u201eBroker Interest Received\/Paid\"),<\/li>\n\n\n\n<li>Interest from bonds (e.g. \u201eBond Interest Received\/Paid\").<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Domestic withholding taxes<\/strong>\n<ul class=\"wp-block-list\">\n<li>Domestic withholding tax on dividends\/interest, e.g. for German clients positions with the \u201eDE TAX\" indicator.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Withholding taxes abroad<\/strong>\n<ul class=\"wp-block-list\">\n<li>Foreign withholding taxes on dividends\/interest, e.g. \u201eUS TAX\", \u201eFR TAX\" etc.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"kosten-geb-hren\">Costs &amp; fees<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">This block mainly contains&nbsp;<strong>Expenses<\/strong>, which are not considered classic trading losses:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Financial transaction taxes<\/strong>\n<ul class=\"wp-block-list\">\n<li>z. e.g. French, Italian financial transaction taxes on certain purchases.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Sales tax on market data<\/strong>\n<ul class=\"wp-block-list\">\n<li>Sales tax shares on data feeds and market data subscriptions.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>CFD fees<\/strong>\n<ul class=\"wp-block-list\">\n<li>specific fees in connection with CFDs.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Other taxes<\/strong>\n<ul class=\"wp-block-list\">\n<li>other tax levies that are not directly classified as withholding tax on investment income.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Other fees<\/strong>\n<ul class=\"wp-block-list\">\n<li>z. e.g. certain broker fees, advisor fees, other deductions.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The exact classification is based on the&nbsp;<strong>TransactionType<\/strong>-fields in the IB database (e.g. \u201eAdvisor Fees\", \u201eOther Fees\", \u201ePrice Adjustments\").<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Normal&nbsp;<strong>Trade commissions (IB commissions)<\/strong>&nbsp;are treated differently depending on the jurisdiction:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In the <strong>German variant (DE)<\/strong> The commissions for the respective securities category (e.g. shares, ETFs, futures) are recognized directly as <strong>Earnings-reducing component<\/strong> attributed.<\/li>\n\n\n\n<li>In the variants <strong>Austria (AT)<\/strong> and <strong>International (INT)<\/strong> the commissions, on the other hand <strong>separately under \u201eCosts &amp; fees\"<\/strong> and are therefore visible as a separate cost block.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"etfs-reits\">ETFs &amp; REITs<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The category&nbsp;<strong>ETFs<\/strong>&nbsp;includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>ETF price gains\/losses<\/strong> - Purchases and sales of exchange-traded funds, including traditional funds.<\/li>\n\n\n\n<li><strong>Dividends from ETFs<\/strong> - Distributions from ETFs \/ funds.<\/li>\n\n\n\n<li><strong>Withholding tax abroad\/domestic<\/strong> - Withholding tax deductions specifically in connection with ETF\/fund dividends.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>REITs<\/strong> are shown separately in their own category and are calculated in the same way as ETFs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The exact distinction from other securities categories (e.g. shares) is made via the technical fields of IB (\u201eSubCategory = ETF\/FUND\" or \u201eSubCategory = REIT\").<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sonstiges\">Other<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">In the category&nbsp;<strong>Other<\/strong>&nbsp;items are recorded that do not fall into the standard groups, including<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Physical precious metals<\/strong> - e.g. gold or crude oil that is physically deposited.<\/li>\n\n\n\n<li><strong>Positions derecognized without value<\/strong> - e.g. delisted or worthless expired positions.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"warum-diese-struktur-\">Why this structure?<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The categories of the performance report are selected in such a way that they:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>on the one hand the <strong>economic reality<\/strong> of your trading activity (e.g. recognizable blocks such as shares, ETFs, futures),<\/li>\n\n\n\n<li>on the other hand <strong>roughly the typical tax distinctions<\/strong> (e.g. separation of capital gains, interest, dividends, withholding taxes, fees).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In spite of this rough reference, the report&nbsp;<strong>No tax advice<\/strong>&nbsp;and does not reflect every nuance of tax law in detail.<br>Rather, it is intended as a&nbsp;<strong>structured basis<\/strong>&nbsp;to help you prepare your own documents and conduct discussions with a tax advisor more efficiently.<\/p>","protected":false},"excerpt":{"rendered":"<p>Datenbasis Der Performancebericht basiert auf den&nbsp;Transaktions- und Kontodaten von Interactive Brokers, die \u00fcber sogenannte&nbsp;FlexQueries&nbsp;bereitgestellt werden.Jede einzelne Buchung (Trade, Dividende, Quellsteuer, Kapitalma\u00dfnahme, Transfer etc.) enth\u00e4lt technische Merkmale wie: Der Performancebericht nutzt im Kern die&nbsp;von Interactive Brokers vorgegebenen Einteilung&nbsp;(nach AssetClass &amp; SubCategory) und fasst diese zu den f\u00fcr den Performancebeicht ben\u00f6tigten Kategorien zusammen. Es wird&nbsp;keine eigenst\u00e4ndige Interpretation&nbsp;der [&hellip;]<\/p>\n","protected":false},"featured_media":0,"parent":51900,"menu_order":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-64363","steuern","type-steuern","status-publish","hentry"],"acf":{"blog_summary":"","blog_faq_schalter":"nein","faq_uberschrift":"","blog_faq_loop":null},"_links":{"self":[{"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/steuern\/64363","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/steuern"}],"about":[{"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/types\/steuern"}],"version-history":[{"count":3,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/steuern\/64363\/revisions"}],"predecessor-version":[{"id":64514,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/steuern\/64363\/revisions\/64514"}],"up":[{"embeddable":true,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/steuern\/51900"}],"wp:attachment":[{"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/media?parent=64363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}