> 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/10023800-bezahlter-solidaritaetszuschlag-fuer-kapitalertraege-sammelposten.md).

# Solidarity surcharge paid on investment income (collective item)

Help on the Immodio entry item Solidarity surcharge paid on income (collective item).

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Use this category for the **solidarity surcharge withheld on 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

The solidarity surcharge is not an independent tax on the investment income itself. It is levied as a **supplementary levy on the capital gains tax**.

The German Solidarity Surcharge Act expressly provides that, as far as capital gains tax is to be levied, the solidarity surcharge is assessed on the capital gains tax to be levied. The rate of the surcharge is in principle **5.5% of the basis of assessment**.

The two Immodio categories are therefore directly connected:

**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 on this capital gains tax** → "[Solidarity surcharge paid on investment income (collective item)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10023800-bezahlter-solidaritaetszuschlag-fuer-kapitalertraege-sammelposten.md)"

### Example

An asset-managing partnership earns investment income.

Assume in simplified terms:

**Investment income:** €1,000\
**capital gains tax:** €250\
**the solidarity surcharge:** €13.75

In this simplified example the €13.75 results from:

**€250 of capital gains tax × 5.5% = €13.75 of solidarity surcharge**

The two deductions of tax are then recorded separately:

**€250 → 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)"

**€13.75 → 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)"

The solidarity surcharge is therefore **not 5.5% of the investment income** but 5.5% of the relevant basis of assessment, which with the deduction of tax on investment income is in principle the capital gains tax.

### Do not confuse this with the solidarity surcharge threshold for income tax

Since 2021 many individuals have paid no solidarity surcharge, or only part of it, on their ordinary income tax.

That does not mean, however, that no solidarity surcharge generally arises on investment income any more.

The Solidarity Surcharge Act treats the deduction of tax on investment income separately. As far as capital gains tax is levied, the basis of assessment is the capital gains tax.

A solidarity surcharge on capital gains tax can therefore still be shown on a bank statement, even though the shareholder concerned may not have to pay a solidarity surcharge on the rest of their income tax.

For the entry in Immodio the **amount actually withheld** is therefore decisive.

### Why is it a collective item?

The addition **"collective item"** is particularly important with partnerships.

Where several people share in income, the income and the associated bases of taxation are in principle attributed to the participants in a separate and uniform determination.

Section 180 (5) of the German Fiscal Code expressly makes clear that this also applies to **amounts of tax withheld that are to be credited against the participants' tax**.

The Federal Ministry of Finance also explains for investments held by communities of individuals that the attribution for tax of the investment income and of any amounts of tax withheld to be credited is decided in the determination procedure. In these cases a tax certificate is in principle issued in the name of the community.

{% hint style="info" %}
The collective item therefore serves first to record the amounts jointly before they are assigned to the individual shareholders.
{% endhint %}

### Enter capital gains tax, the solidarity surcharge and church tax separately

A bank statement can contain the following deductions of tax, for example:

* capital gains tax,
* the solidarity surcharge,
* church tax.

These amounts should not be combined but entered in the categories provided for each of them:

**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)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10023600-bezahlte-kirchensteuer-fuer-kapitalertraege-sammelposten.md)"

### Not for the private investment income of an individual owner

Where a landlord privately holds a securities portfolio alongside their properties, the solidarity surcharge withheld on it does **not** belong in the property accounts.

Example:

You let two apartments privately.

Alongside that you personally own shares in a listed company.

Your bank withholds capital gains tax and a solidarity surcharge on a dividend.

This investment is not connected with the letting or the partnership kept in Immodio.

The solidarity surcharge should therefore **not be recorded as an expense of your let apartments**.

### Assignment in Immodio

For the **assignment select Owner** and then the owner or partnership for which the investment income and the associated deduction of 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 the solidarity surcharge on an owner's ordinary income tax, a solidarity surcharge with no connection to the investment income recorded, the capital gains tax itself, church tax, VAT, property tax, bank fees, debt interest or a property's running income-related expenditure.

For the **capital gains tax itself** use:

**"Capital gains tax paid on investment income (collective item)"**

For **church tax** use:

**"Church tax paid on investment income (collective item)"**

### Which documents should you keep?

Keep in particular the tax certificate or bank statement, evidence of the underlying investment income, the capital gains tax shown separately, the solidarity surcharge shown separately, the church tax shown separately where applicable, documents on the participation shares and the documents from the determination procedure.

With communities of individuals, the tax certificate is in principle to be issued in the name of the community where the attribution for tax of the income and the amounts of tax withheld is decided in the determination procedure.