Many taxpayers still have to declare their investment income in their 2009 tax return. And sometimes a tax refund even beckons if the tax office is notified of all capital income. This affects taxpayers, for example,

- who have not made optimum use of their exemption order,

- who want to claim medical expenses,

- whose personal tax rate is very low or

- who have not had church tax withheld by the bank.



Tip from WISO-SteuerBrief: Taxpayers cannot get worse off by voluntarily declaring their investment income. If the final withholding tax is more favorable, the application is deemed not to have been made.



Note: Interested taxpayers can find detailed information in the February issue of WISO-SteuerBrief, which can be ordered free of charge at www.wiso-taxbrief.



The IWW Institut für Wirtschaftspublizistik is the market leader for ad-free business and tax information services aimed at professional target groups such as doctors, dentists, tax consultants, lawyers and entrepreneurs (B2B). The IWW Institute publishes over 60 information services at three locations in Düsseldorf, Nordkirchen and Würzburg and offers over 10 online information services. The IWW also organizes over 250 seminars and congresses every year. As an independently operating company, it is part of Vogel Business Media, a leading German specialist information provider with around 100 specialist journals and 60 websites as well as numerous international activities.