Additional deductions (Kürzungen)

– 1.2% of 140% of the assessed value (Einheitswert) of real
property

– Distributive share of profts from an interest in a domestic or
foreign partnership

– Dividends from a domestic corporation in which the taxpayer
has a shareholding of at least 15% as of the beginning of the
calendar year, to the extent this income was included in the
computation of the proft

– Dividends from a non-resident corporation in which the
taxpayer has a shareholding of at least 15% (10% in case the
EU Parent-Subsidiary Directive is applicable), provided this
corporation has little or no passive income. This also applies
to indirect holdings in a second-tier subsidiary. Taxable in-
come is only reduced to the extent this income was included
in the computation of the proft. However, the active business
requirement is not applicable with respect to companies
resident in the EU.

– Charitable contributions