DEGIRO German Tax Return: Anlage KAP from the CSV Exports
Beta. The DEGIRO import is new and has not yet been checked against many real exports. Review the results with extra care, especially foreign-currency amounts and every notice shown in the result.
DEGIRO withholds no German tax on foreign securities and issues no tax certificate. You therefore declare gains, foreign dividends and interest yourself in Anlage KAP (funds in Anlage KAP-INV). The numbers come from the two CSV exports you upload to capi.tax under DEGIRO. Exception: German Kapitalertragsteuer is already withheld on dividends of German shares – see Dividends of German shares.
You need two files
| File | What it contains | What capi.tax uses it for |
|---|---|---|
Transactions (Transactions.csv) |
Every buy and sell with price, foreign-currency value and fees | Gains and losses (FIFO) |
Account statement (Account.csv) |
Dividends, withholding tax, interest, fees, deposits and withdrawals | Dividends, withholding tax, interest |
Upload both for the same period. If one is missing, capi.tax says so and leaves out the affected part rather than guessing.
Exporting the files at DEGIRO
- Log in to the DEGIRO web trader and open the Inbox.
- Choose Transactions, set the period to the tax year and click Export → CSV.
- Then choose Account statement, set the same period and export as CSV too.
Do not use the PDF or Excel variant, nor the annual report (PDF): capi.tax reads CSV only. Menu names may differ slightly by language and version.
What capi.tax reads
- Buys and sells of shares and ETFs from the Transactions file, with fees and the order's AutoFX fee counted as costs.
- Dividends and withholding tax from the account statement, on the credit (value) date.
- Credit interest.
- Conversion to euro always with the Bundesbank reference rate on the trade or payment day – not the rate DEGIRO applied. Your result can therefore differ from DEGIRO's euro column.
What capi.tax does not (yet) cover
- Options, futures and CFDs are not calculated; such rows show up as a notice.
- Stock splits, ISIN changes, delistings and cash settlements are reported but not carried into the calculation. A later sale of that security can show as unmatched – enter the opening position yourself.
- Vorabpauschale is not calculated automatically from the file; you enter it yourself, as with the other brokers.
- Purchases from earlier years: upload the files of those years too and confirm that they go back to account opening.
- Rows capi.tax does not recognize are not booked; they are listed as a notice.
Dividends of German shares
DEGIRO withholds German Kapitalertragsteuer on dividends of German shares. capi.tax shows them separately as "already taxed" and leaves them out of the totals for lines 18/19. To credit the tax in your return you need a tax certificate (§ 45a para. 2 EStG), which you request from DEGIRO.
Interpretations we make
Two bookings rest on an interpretation and are flagged as a notice in the result:
- Credit interest of flatexDEGIRO Bank counts as German interest (line 18).
- A money-market fund compensation is treated as interest.
The tax is 25% either way; only the form line could differ.
Check whether DEGIRO now withholds tax
This can change. If DEGIRO withheld German flat-rate tax for a year, a different treatment applies to that year (tax certificate, lines 7 ff.). If in doubt, ask DEGIRO.