{"id":64378,"date":"2025-11-19T10:23:12","date_gmt":"2025-11-19T09:23:12","guid":{"rendered":"https:\/\/www.captrader.com\/?post_type=steuern&#038;p=64378"},"modified":"2026-04-29T12:46:08","modified_gmt":"2026-04-29T10:46:08","slug":"using-the-performance-report-in-practice","status":"publish","type":"steuern","link":"https:\/\/www.captrader.com\/en\/steuern\/performancebericht\/performancebericht-in-der-praxis-nutzen\/","title":{"rendered":"Using the performance report in practice"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The performance report is intended to give you a&nbsp;<strong>Structured, economic overview<\/strong>&nbsp;about your trading activities.<br>By bundling the results according to categories such as&nbsp;<strong>Stocks<\/strong>,&nbsp;<strong>ETFs<\/strong>,&nbsp;<strong>Forward transactions<\/strong>,&nbsp;<strong>Dividends\/interest<\/strong>,&nbsp;<strong>Foreign currencies<\/strong>&nbsp;and&nbsp;<strong>Costs\/fees<\/strong>&nbsp;you will receive:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a quick impression, <strong>where your results come from<\/strong>,<\/li>\n\n\n\n<li>a consistent in <strong>EUR<\/strong> valued view of your portfolio year,<\/li>\n\n\n\n<li>a basis for your <strong>own documentation<\/strong> and discussions with a <strong>Tax consultant<\/strong> more efficiently.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Important:<\/strong> The performance report is&nbsp;<strong>no official tax document<\/strong>&nbsp;and&nbsp;<strong>No recommendation for action<\/strong>&nbsp;on how you should submit your tax return.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For further tax advice, we are happy to refer you to our new cooperation partner. <a href=\"https:\/\/optax-stb.de\/\" data-type=\"link\" data-id=\"https:\/\/optax-stb.de\/\" rel=\"nofollow noopener\" target=\"_blank\">OPTAX<\/a>, who is very familiar with our reporting, performance reports, and the subject matter in general.<\/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=\"typische-einsatzszenarien-ohne-steuerberatung-durch-captrader-\">Typical application scenarios<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"1-eigene-jahres-bersicht-erstellen\">1. create your own annual overview<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">You can use the performance report to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yours <strong>Trading profit per year<\/strong> to keep an eye on,<\/li>\n\n\n\n<li>to see which areas (e.g. shares, ETFs, futures) were the focus of your activity,<\/li>\n\n\n\n<li>special effects such as <strong>Foreign currency gains\/losses<\/strong> or <strong>Option premiums<\/strong> to recognize.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Many customers use the report as a&nbsp;<strong>central document<\/strong>, if they want to review the year for themselves or check their risk profile.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"2-vorbereitung-f-r-ein-gespr-ch-mit-dem-steuerberater\">2. preparation for a meeting with the tax advisor<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">If you have a&nbsp;<strong>Tax consultant<\/strong>&nbsp;or would like to commission, the performance report can help to make the conversation more efficient:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You can give your tax advisor the <strong>Aggregated figures by category<\/strong> make them available.<\/li>\n\n\n\n<li>The tax advisor can combine this information with the detailed documents (e.g. bank statement, transaction lists).<\/li>\n\n\n\n<li>This means that many queries about the basic structure (e.g. \u201eHow high were realized share gains in total?\") can be clarified more quickly.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The tax consultant decides independently,&nbsp;<strong>whether and how<\/strong>&nbsp;the performance report is used in his work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you are looking for a suitable tax advisor in this context, you are welcome to contact our new cooperative partner. <a href=\"https:\/\/outlook.office365.com\/book\/OptaxSteuerberatung@optax-stb.de\/\" data-type=\"link\" data-id=\"https:\/\/outlook.office365.com\/book\/OptaxSteuerberatung@optax-stb.de\/\" rel=\"nofollow noopener\" target=\"_blank\">Contact OPTAX<\/a>.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"3-nachvollziehbarkeit-gegen-ber-dritten\">3. traceability towards third parties<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">In some cases, clients may wish to disclose their trading activity to third parties (e.g. banks, asset planners, tax authorities).&nbsp;<strong>explain compactly<\/strong>.<br>The performance report can be downloaded here as&nbsp;<strong>Clear summary<\/strong>&nbsp;serve to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>certain <strong>document risk profiles or returns<\/strong>,<\/li>\n\n\n\n<li>to compare developments over several years.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">However, whether a third party accepts the report as evidence is&nbsp;<strong>not the responsibility of CapTrader<\/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=\"abgrenzung-was-der-performancebericht-ausdr-cklich-nicht-ist\">Delimitation: What the performance report is expressly not<\/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:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>No tax assessment notice<\/strong>,<\/li>\n\n\n\n<li><strong>No tax return<\/strong>,<\/li>\n\n\n\n<li><strong>No request or recommendation<\/strong>, to transfer certain figures directly into a tax return,<\/li>\n\n\n\n<li><strong>No individual tax or legal advice<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">CapTrader:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>may <strong>No tax advice<\/strong> provide,<\/li>\n\n\n\n<li>can and will <strong>No recommendations<\/strong> to this, <strong>how concrete<\/strong> amounts are to be included in a tax return,<\/li>\n\n\n\n<li>takes over <strong>No liability<\/strong> for how the figures in the performance report are recognized for tax purposes.<\/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=\"zusammenarbeit-mit-dem-finanzamt-indirekt-\">Cooperation with the tax office (indirect)<\/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\">If you decide to use the performance report as part of your tax documentation, it is possible that a tax office:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Questions about the calculation<\/strong> individual amounts or<\/li>\n\n\n\n<li>at <strong>Traceability<\/strong> of the figures.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In such cases the following applies:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CapTrader can - within the scope of what is possible <strong>Explain how the figures are calculated from a technical perspective<\/strong> (e.g. calculation logic, data basis).<\/li>\n\n\n\n<li>The <strong>Tax valuation<\/strong> (e.g. whether an amount is taxable or how it is to be classified in forms) is the sole responsibility of the <strong>Tax office and your tax advisor<\/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=\"best-practices-f-r-kunden\">Best practices for customers<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Read report in full<\/strong>\n<ul class=\"wp-block-list\">\n<li>First get an overview on the main page \u201ePerformance report\" and the subpages on <strong><a href=\"https:\/\/www.captrader.com\/en\/taxes\/performance-report\/basics-what-is-the-performance-report\/\">Basics<\/a><\/strong>, <a href=\"https:\/\/www.captrader.com\/en\/taxes\/performance-report\/structure-categories-in-detail\/\">Structure &amp; Categories<\/a>, <strong><a href=\"https:\/\/www.captrader.com\/en\/taxes\/performance-report\/differences-to-the-account-statement-ib-statement\/\">Differences to the account statement<\/a><\/strong> and the <strong>Special topics<\/strong> (<a href=\"https:\/\/www.captrader.com\/en\/taxes\/performance-report\/understanding-foreign-currency-gains-losses\/\">Foreign currencies<\/a>, <a href=\"https:\/\/www.captrader.com\/en\/taxes\/performance-report\/options-writer-transactions-in-the-performance-report\/\">Options<\/a>). Further information and definitions of terms can also be found in the <a href=\"https:\/\/www.captrader.com\/en\/taxes\/performance-report\/faq-glossary-to-the-performance-report\/\">FAQ on the performance report<\/a>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Perform plausibility check<\/strong>\n<ul class=\"wp-block-list\">\n<li>Check whether the size of the sums (e.g. share profits, forward transactions, dividends) match your subjective impression of your trading year.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Have supporting documents ready<\/strong>\n<ul class=\"wp-block-list\">\n<li>Hold the <strong>IB account statement<\/strong> (incl. transaction section) if you or your tax advisor would like to check the details.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Collect questions<\/strong>\n<ul class=\"wp-block-list\">\n<li>Make a note of specific questions that you would like to discuss with your <strong>Tax consultant<\/strong> (e.g. treatment of certain products, currency effects, special cases).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Use the report as a basis, not as an \u201einstruction\"<\/strong>\n<ul class=\"wp-block-list\">\n<li>View the performance report as a <strong>Tools for structuring your data<\/strong> - not as a binding specification of how a tax return should be completed.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\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=\"zusammenfassung\">Summary<\/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 from CapTrader:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>offers a <strong>Clear, economical interpretation<\/strong> of your trading activities,<\/li>\n\n\n\n<li>is <strong>Roughly based on tax categories<\/strong>, to facilitate your own documentation and communication with tax advisors,<\/li>\n\n\n\n<li>but is <strong>legally non-binding<\/strong> and does not replace tax advice or an official document from a tax authority.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Responsibility for the&nbsp;<strong>Tax classification and use<\/strong>&nbsp;of the figures is always up to you and your&nbsp;<strong>Tax consultant<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Der Performancebericht soll Ihnen eine&nbsp;strukturierte, wirtschaftliche \u00dcbersicht&nbsp;\u00fcber Ihre Handelsaktivit\u00e4ten geben.Durch die B\u00fcndelung der Ergebnisse nach Kategorien wie&nbsp;Aktien,&nbsp;ETFs,&nbsp;Termingesch\u00e4fte,&nbsp;Dividenden\/Zinsen,&nbsp;Fremdw\u00e4hrungen&nbsp;und&nbsp;Kosten\/Geb\u00fchren&nbsp;erhalten Sie: Wichtig: Der Performancebericht ist&nbsp;kein offizielles Steuerdokument&nbsp;und&nbsp;keine Handlungsempfehlung&nbsp;dazu, wie Sie Ihre Steuererkl\u00e4rung abgeben sollen. F\u00fcr eine weitergehende, steuerrechtliche Beratung verweisen wir gerne auf unseren neuen Kooperationspartner OPTAX, der sowohl mit unserem Reporting, den Performanceberichten, als auch mit der [&hellip;]<\/p>\n","protected":false},"featured_media":0,"parent":51900,"menu_order":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-64378","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\/64378","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":2,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/steuern\/64378\/revisions"}],"predecessor-version":[{"id":66771,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/steuern\/64378\/revisions\/66771"}],"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=64378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}