{"id":64369,"date":"2025-11-19T10:20:02","date_gmt":"2025-11-19T09:20:02","guid":{"rendered":"https:\/\/www.captrader.com\/?post_type=steuern&#038;p=64369"},"modified":"2026-04-28T13:15:39","modified_gmt":"2026-04-28T11:15:39","slug":"basics-what-is-the-performance-report","status":"publish","type":"steuern","link":"https:\/\/www.captrader.com\/en\/steuern\/performancebericht\/grundlagen-was-ist-der-performancebericht\/","title":{"rendered":"Basics: What is the performance report?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The performance report is a&nbsp;<strong>Economic evaluation<\/strong>&nbsp;of your trading activities at CapTrader for a specific calendar year.<br>It bundles profits and losses from different product types into one&nbsp;<strong>clear annual summary in euros<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Important points:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The calculation is&nbsp;<strong>Roughly to tax regulations<\/strong>&nbsp;(especially in Germany and Austria)&nbsp;<strong>leaned on<\/strong>, without reproducing them 1:1.<\/li>\n\n\n\n<li>The report is designed to help you better understand and document your own figures - e.g. for your records or in preparation for a meeting with your tax advisor.<\/li>\n\n\n\n<li>He is <strong>no official tax document<\/strong>, <strong>No tax assessment notice<\/strong> and <strong>No tax advice<\/strong>.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"welche-informationen-enth-lt-der-bericht-\">What information does the report contain?<\/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 distinguishes between several&nbsp;<strong>Main categories<\/strong>. Three values are shown for each category:<\/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>&nbsp;(profits minus losses)<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"992\" height=\"1024\" src=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2025\/11\/Image_PB-992x1024.png\" alt=\"A performance report in German shows the fundamentals of investment results and losses by asset class, including stocks, funds, ETFs, dividends, and fees, clearly presented in two tables.\" class=\"wp-image-66763\" srcset=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2025\/11\/Image_PB-992x1024.png 992w, https:\/\/www.captrader.com\/wp-content\/uploads\/2025\/11\/Image_PB-291x300.png 291w, https:\/\/www.captrader.com\/wp-content\/uploads\/2025\/11\/Image_PB-768x793.png 768w, https:\/\/www.captrader.com\/wp-content\/uploads\/2025\/11\/Image_PB-12x12.png 12w, https:\/\/www.captrader.com\/wp-content\/uploads\/2025\/11\/Image_PB.png 1234w\" sizes=\"auto, (max-width: 992px) 100vw, 992px\" \/><\/figure>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"jurisdiktionen-berechnungsmethoden\">Jurisdictions &amp; calculation methods<\/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 calculation logic depends on your tax allocation (\u201ejurisdiction\"):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Germany (DE):<\/strong>\n<ul class=\"wp-block-list\">\n<li>Realized gains and losses are generally recognized in accordance with the&nbsp;<strong>FIFO method (First In - First Out)<\/strong>&nbsp;determined.<\/li>\n\n\n\n<li>For&nbsp;<strong>Short options (short options)<\/strong>&nbsp;there is a separate category&nbsp;<strong>\u201ePremium\"<\/strong>, as, from a German perspective, a realized profit\/loss can arise as soon as the short position is opened.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Austria (AT):<\/strong>\n<ul class=\"wp-block-list\">\n<li>Gains and losses are recognized in accordance with the&nbsp;<strong>Average method (Avg method)<\/strong>&nbsp;calculated.<\/li>\n\n\n\n<li>All options fall under the category&nbsp;<strong>\u201eOPT\"<\/strong>; a separate premium category does not exist here.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>International customers (all other jurisdictions):<\/strong>\n<ul class=\"wp-block-list\">\n<li>Two variants are usually provided:\n<ul class=\"wp-block-list\">\n<li>a report with&nbsp;<strong>FIFO method<\/strong>,<\/li>\n\n\n\n<li>a report with&nbsp;<strong>Average method (Avg)<\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>This allows the customer to choose the variant that best suits their personal situation or legal environment.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"abgrenzung-zum-kontoauszug-ib-statement-kurzfassung-\">Differentiation from the account statement \/ IB statement (short version)<\/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 classic account statement from Interactive Brokers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>is based on the&nbsp;<strong>US system<\/strong>&nbsp;and calculates profits\/losses in the&nbsp;<strong>Trading currency<\/strong>&nbsp;of the security (e.g. USD), the presentation is then indicative in EUR.<\/li>\n\n\n\n<li>ist das&nbsp;<strong>official document<\/strong>&nbsp;from IB for account movements.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The performance report:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>calculates profits\/losses&nbsp;<strong>generally in EUR<\/strong>, by setting both buying and selling prices with the respective&nbsp;<strong>FX closing price of the trading day<\/strong>&nbsp;be evaluated,<\/li>\n\n\n\n<li>is as&nbsp;<strong>Additional, informative evaluation<\/strong>&nbsp;designed, the content of which&nbsp;<strong>based on the structure of typical tax categories<\/strong>,<\/li>\n\n\n\n<li>can therefore be&nbsp;<strong>clear<\/strong>&nbsp;differ from the account statement - especially in the case of foreign currencies and options.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Detailed explanations of the differences can be found on the subpage<br><strong><a href=\"https:\/\/www.captrader.com\/en\/taxes\/performance-report\/differences-to-the-account-statement-ib-statement\/\">\u201eDifferences to the account statement \/ IB statement\"<\/a><\/strong>.<\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"wie-entstehen-die-zahlen-technisch-\">How are the figures generated technically?<\/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 figures in the performance report are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>from the&nbsp;<strong>FlexQueries from Interactive Brokers<\/strong>&nbsp;(detailed data on your trades and account movements),<\/li>\n\n\n\n<li>on the basis of a&nbsp;<strong>firmly defined logic<\/strong>&nbsp;are grouped into certain categories (e.g. shares, ETFs, CFDs, dividends, withholding tax),<\/li>\n\n\n\n<li>then converted into euros and aggregated per category.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Basic principle of profit\/loss calculation for securities:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sales proceeds valued in euros<\/strong><br>minus&nbsp;<strong>Acquisition costs measured in euros<\/strong><br>minus if applicable&nbsp;<strong>Transaction costs\/commissions<\/strong><br>= realized gain\/loss in EUR.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The details of the categorization (e.g. which IB \u201eAssetClass\" or \u201eTransactionType\" leads to which category) can be found on the subpage<br><strong><a href=\"https:\/\/www.captrader.com\/en\/taxes\/performance-report\/structure-categories-in-detail\/\">\u201eStructure &amp; categories in detail\"<\/a><\/strong>&nbsp;described.<\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"rechtliche-hinweise\">Legal information<\/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>CapTrader\/Interactive Brokers&nbsp;<strong>does not pay any German or Austrian withholding tax<\/strong>&nbsp;for you (with the exception of certain withholding taxes abroad).<\/li>\n\n\n\n<li>Customers are generally obliged to disclose their tax situation&nbsp;<strong>to clarify independently<\/strong>&nbsp;and if necessary a&nbsp;<strong>Tax return<\/strong>&nbsp;to hand in.<\/li>\n\n\n\n<li>The performance report:\n<ul class=\"wp-block-list\">\n<li>is a&nbsp;<strong>Informative, economic evaluation<\/strong>,<\/li>\n\n\n\n<li>The calculation is based on&nbsp;<strong>Roughly in line with the relevant tax regulations<\/strong>,<\/li>\n\n\n\n<li>replaces&nbsp;<strong>No tax or legal advice<\/strong>,<\/li>\n\n\n\n<li>and unfolds&nbsp;<strong>No legally binding effect<\/strong>&nbsp;vis-\u00e0-vis tax authorities.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">CapTrader may&nbsp;<strong>No individual tax information<\/strong>&nbsp;issue.<br>If you wish to use the report as part of your tax documentation, you should check the contents with your&nbsp;<strong>own tax consultant<\/strong>&nbsp;discuss.<br>If a tax office has questions about the calculation and you decide to submit the performance report as proof, CapTrader can - as far as possible - provide the&nbsp;<strong>Explain the derivation of the figures to the authority<\/strong>, but without adopting the tax assessment.<\/p>","protected":false},"excerpt":{"rendered":"<p>Der Performancebericht ist eine&nbsp;wirtschaftliche Auswertung&nbsp;Ihrer Handelsaktivit\u00e4ten bei CapTrader f\u00fcr ein bestimmtes Kalenderjahr.Er b\u00fcndelt Gewinne und Verluste aus unterschiedlichen Produktarten in einer&nbsp;\u00fcbersichtlichen Jahreszusammenfassung in Euro. Wichtige Punkte: Welche Informationen enth\u00e4lt der Bericht? Der Performancebericht unterscheidet mehrere&nbsp;Hauptkategorien. F\u00fcr jede Kategorie werden drei Werte ausgewiesen: Jurisdiktionen &amp; Berechnungsmethoden Die Berechnungslogik h\u00e4ngt von Ihrer steuerlichen Zuordnung (\u201eJurisdiktion&#8220;) ab: Abgrenzung [&hellip;]<\/p>\n","protected":false},"featured_media":0,"parent":51900,"menu_order":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-64369","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\/64369","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\/64369\/revisions"}],"predecessor-version":[{"id":66764,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/steuern\/64369\/revisions\/66764"}],"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=64369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}