<\/div>\n\n\n\n
5 What does the \u201ePremium\" category show?<\/h3>\n\n\n\n
The category \u201ePremium\"<\/strong> exists for German customers only<\/strong> and summarizes Short options (short options)<\/strong> together:<\/p>\n\n\n\n\n- When a short option is opened, the premium amount is paid as Premium profit<\/strong> recorded.<\/li>\n\n\n\n
- In the event of closing out (repurchase), there may be a Premium loss<\/strong>, also in this category.<\/li>\n\n\n\n
- In the case of assignment, the original premium profit is retained, while the shares are booked separately at the strike price.<\/li>\n<\/ul>\n\n\n\n
Austrian and many international variants, on the other hand, list options uniformly under \u201eOPT\"<\/strong>, without a separate premium category.<\/p>\n\n\n\n<\/div>\n\n\n\n
\n\n\n\n
<\/div>\n\n\n\n
Basically yes, but with effort:<\/p>\n\n\n\n
\n- Use the Transaction section<\/strong> of the IB account statement, in which the original transaction prices in trading currency<\/strong> are listed.<\/li>\n\n\n\n
- You will also need historical exchange rates<\/strong> (e.g. daily closing prices), as the performance report converts buy and sell prices into EUR.<\/li>\n\n\n\n
- On this basis, the euro profit\/loss for individual trades can be tracked.<\/li>\n<\/ul>\n\n\n\n
If a tax authority has queries about the Calculation<\/strong> and you use the performance report as proof, CapTrader can - within the limits of what is possible - provide the Explain numerical derivation<\/strong>, without adopting the tax assessment.<\/p>\n\n\n\n<\/div>\n\n\n\n
\n\n\n\n
<\/div>\n\n\n\n
The performance report can help you:<\/p>\n\n\n\n
\n- Your Structured overview of trading results<\/strong>,<\/li>\n\n\n\n
- and documents for a meeting with your Tax consultant<\/strong> to prepare.<\/li>\n<\/ul>\n\n\n\n
However, CapTrader offers No tax advice<\/strong> and speaks No recommendation<\/strong> to use the report in a certain way in the tax return.
How and whether you use the report vis-\u00e0-vis the tax office should be discussed with your Tax consultant<\/strong> discuss.<\/p>\n\n\n\n<\/div>\n\n\n\n
\n\n\n\n
<\/div>\n\n\n\n
Glossary - Important terms<\/h2>\n\n\n\n<\/div>\n\n\n\n
Realized gains\/losses<\/strong>
Gains or losses resulting from a Completed transaction<\/strong> arise (e.g. selling a position, closing a currency trade).
Unrealized (\u201ebook\") gains or losses on open positions are typically shown in the performance report. not included<\/strong>.<\/p>\n\n\n\n<\/div>\n\n\n\n
\n\n\n\n
<\/div>\n\n\n\n
FIFO method (First In - First Out)<\/strong>
Disposal sequence in which it is assumed that the pieces purchased first<\/strong> also as first sold<\/strong> be
Is shown in the performance report in particular for German customers<\/strong> used.<\/p>\n\n\n\n<\/div>\n\n\n\n
\n\n\n\n
<\/div>\n\n\n\n
Average method (Avg method)<\/strong>
Method in which all purchases of a security are Average cost price<\/strong> is calculated.
Profits\/losses then result from the difference between this average price and the selling price.
Is shown in the performance report in particular for Austrian customers<\/strong> used.<\/p>\n\n\n\n<\/div>\n\n\n\n
\n\n\n\n
<\/div>\n\n\n\n
Foreign currency gain\/loss (cash FX)<\/strong>
Profit or loss that arises when the Cash balance in a foreign currency<\/strong> (e.g. USD) by Exchange rate changes<\/strong> between opening and closing.
Is shown in the performance report in the category \u201eForeign currencies\"<\/strong> shown.<\/p>\n\n\n\n<\/div>\n\n\n\n
\n\n\n\n
<\/div>\n\n\n\n
Withholding tax<\/strong>
tax, which is Abroad<\/strong> or Domestic<\/strong> is withheld directly on investment income (e.g. dividends, interest).
The performance report generally shows withholding taxes separately as \u201eDomestic withholding tax\"<\/strong> and \u201eWithholding tax abroad\"<\/strong> off.<\/p>\n\n\n\n<\/div>\n\n\n\n
\n\n\n\n
<\/div>\n\n\n\n
Short option<\/strong>
Sale of an option (call or put) in which the seller (writer) pays an option price. Premium<\/strong> and in return enters into the obligation to deliver or take delivery when exercised.
For German customers, such transactions are reported in the performance report in the category \u201ePremium\"<\/strong> summarized.<\/p>\n\n\n\n<\/div>\n\n\n\n
\n\n\n\n
<\/div>\n\n\n\n
Informative tax report \/ German Tax Report<\/strong>
Separate report prepared by a third party on behalf of IB and presented as a Instructions for the KAP annex<\/strong> should serve.
CapTrader has found that this report is frequently Significant errors<\/strong> and therefore strongly advises customers to depends on the use<\/strong>.
The performance report is a proprietary format developed by CapTrader<\/strong> and independently of the \u201eGerman Tax Report\".<\/p>\n\n\n\n<\/div>\n\n\n\n
\n\n\n\n
<\/div>\n\n\n\n
Account statement \/ statement \/ activity report<\/strong>
Official standard document from Interactive Brokers that shows the account movements in the US-oriented system<\/strong> represents.
It forms the formal basis for reconstructing the actual business transactions.<\/p>","protected":false},"excerpt":{"rendered":"1. Ist der Performancebericht ein offizielles Steuerdokument? Nein.Der Performancebericht ist eine informative, wirtschaftliche Auswertung Ihrer Handelsaktivit\u00e4ten.Er ist grob an steuerliche Regelungen angelehnt, ersetzt aber keine Steuerberatung und stellt keinen Steuerbescheid dar. Welche Unterlagen Sie im Rahmen Ihrer Steuererkl\u00e4rung verwenden und wie diese einzuordnen sind, sollten Sie mit Ihrem eigenen Steuerberater kl\u00e4ren. 2. Warum weichen die Zahlen vom IB-Kontoauszug ab? Der IB-Kontoauszug orientiert sich an der US-Systematik und berechnet […]<\/p>\n","protected":false},"featured_media":0,"parent":51900,"menu_order":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-64365","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\/64365","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\/64365\/revisions"}],"predecessor-version":[{"id":64476,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/steuern\/64365\/revisions\/64476"}],"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=64365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}