> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10023600-bezahlte-kirchensteuer-fuer-kapitalertraege-sammelposten.md). # Church tax paid on investment income (collective item) Help on the Immodio entry item Church tax paid on investment income (collective item).
Use this category for **church tax in connection with a partnership's investment income** where the amount is first recorded collectively and not yet assigned to an individual shareholder. ### The connection with capital gains tax and the solidarity surcharge With investment income, several amounts of tax can arise alongside one another. Where a statement or tax certificate shows corresponding amounts, they have to be recorded separately: **Capital gains tax**\ → "[**Capital gains tax paid on investment income (collective item)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10023300-bezahlte-kapitalertragsteuer-fuer-kapitalertraege-sammelposten.md)" **The solidarity surcharge**\ → "[**Solidarity surcharge paid on investment income (collective item)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10023800-bezahlter-solidaritaetszuschlag-fuer-kapitalertraege-sammelposten.md)" **Church tax**\ → "Church tax paid on investment income (collective item)" These three amounts should not be combined into a single amount of tax. ### What does "collective item" mean? The collective item is relevant in particular for partnerships. Where investments or investment income belong to a partnership, the income and the associated amounts of tax withheld generally have to be attributed for tax to the people involved. Section 180 of the German Fiscal Code expressly provides for a separate determination where several people share in income; subsection 5 extends this rule to amounts of tax withheld that are to be credited. ### Church tax concerns the individual shareholder Unlike property tax, for example, church tax is not a tax on the property or on the partnership as such. It depends on the **personal liability to church tax of the taxpayer concerned**. With the automated deduction of church tax, the individual's religious affiliation and the applicable rate of church tax in particular are taken into account. The Federal Central Tax Office provides the church tax deduction identifier for this. That means, for example: An asset-managing GbR has two shareholders. Shareholder A is liable to church tax. Shareholder B does not belong to a religious community that levies church tax. The church tax burden of the two shareholders for tax purposes can then be different, even though both hold a share in the same company. {% hint style="info" %} The collective item should therefore not be used with the idea that "the GbR pays church tax". Ultimately the church tax is to be assigned to the shareholder liable to church tax. {% endhint %} ### An important exception for income from letting and leasing Here we have to distinguish particularly precisely. In certain circumstances investment income cannot be treated for tax as independent income from capital assets but is attributed to another type of income. Section 20 (8) EStG expressly provides: Where investment income economically belongs to income from agriculture and forestry, a trade or business, self-employment or **letting and leasing**, it is to be attributed to that type of income. For church tax, Section 51a (2b) EStG then contains a particularly important rule: The automatic deduction of church tax as a surcharge on capital gains tax is **not applicable** where the investment income belongs to income from letting and leasing. This means: **Capital gains tax can be present in a situation without church tax on the capital gains tax necessarily being withheld as well.** The three Immodio categories do belong together in accounting terms, but they may not automatically always be created or filled in together. ### Example 1: the tax certificate contains church tax An asset-managing partnership also holds investments. The tax certificate shows separately: * capital gains tax, * the solidarity surcharge, * church tax. The amounts shown are then entered separately in the respective collective items: **capital gains tax** **the solidarity surcharge** **church tax** What is decisive is the amount of tax actually shown. ### Example 2: the investment income belongs to letting and leasing Where investment income is attributed for tax to income from letting and leasing under Section 20 (8) EStG, the special rule of Section 51a (2b) EStG applies. Church tax is then **not additionally levied on the capital gains tax as a surcharge on capital gains tax under the normal procedure**. ### How high is the church tax? As far as church tax on investment income is levied under the normal capital gains tax procedure, the rate of church tax depends on the religious community levying it. The Federal Central Tax Office points out that the church tax deduction identifier can currently contain a church tax rate of **8% or 9%** in particular. That is not 8% or 9% of the investment income itself but church tax on the income tax or capital gains tax calculated accordingly. The calculation of the capital gains tax is adjusted accordingly where there is liability to church tax. Immodio should therefore in principle take an amount of church tax from the specific statement or tax certificate and not calculate 9% of the investment income across the board, for example. ### A special feature with the deduction of special expenses Ordinary church tax paid can in principle be taken into account as a special expense. For church tax paid **as a surcharge on capital gains tax** or on income tax under the separate tariff of Section 32d (1) EStG, however, Section 10 (1) no. 4 EStG expressly contains an exception: this church tax is not deducted again as a special expense. The reason is that the church tax is already taken into account when calculating the tax on investment income. That is another reason why the amount may not additionally be treated as income-related expenditure of the letting. ### Assignment in Immodio With this category, as the **assignment** first select **Owner** and then the partnership or the legal entity kept as an owner in Immodio for which the capital gains tax arose. With a partnership it is also important for the participants or shareholders to be stored correctly, because the amounts of tax withheld can later be assigned to the participants for tax. You can find further information on creating the individual shareholders [**here**](/en/anleitung/einnahmen-und-ausgaben/buchungen-einem-gesellschafter-zuordnen.md). ### Do not enter here Do not use this category in particular for: * ordinary church tax on income tax with no connection to investment income, * capital gains tax, * the solidarity surcharge, * private church tax payments by an owner with no connection to the partnership recorded, * property tax, * VAT, * trade tax, * income tax payments, * operating costs or income-related expenditure of the property. ### Which documents should you keep? Keep in particular: * the tax certificate from the bank or paying agent, * the portfolio or account statement, * evidence of the underlying investment income, * the capital gains tax shown separately, * the solidarity surcharge shown separately, * the church tax shown separately, * documents on the participation shares, * the declaration of determination, * the notice of determination, * documents on the later assignment of the amounts of tax to the individual shareholders.