Module 120 min2496 wordsFree — no account
Three kinds of fund income, and one of them is never paid out
Dated official sources, and the contents this module links to · 1 section
Official sources
- InvStG § 16 Investmenterträge (investment income) — subsections 1 to 3 — verified on September 23, 2026
- InvStG § 18 Vorabpauschale (advance lump sum) — base yield, cap, year of purchase, receipt and base rate — verified on September 23, 2026
- EStG § 44 Entrichtung der Kapitalertragsteuer (payment of withholding tax) — subsection 1 sentences 7 to 11 and subsection 1b — verified on September 23, 2026
- BMF, search result on the base rate under InvStG s. 18(4) — letter of 13 January 2026 on the base rate as at 2 January 2026 (value supplied only as PDF) — verified on September 23, 2026
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This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.