For Trading 212 EU clients who are German tax residents, we provide the Capital Income Statement (Erträgnisaufstellung).
To find it, follow these steps:
- Go to Menu
- Open Tax overview
- Scroll down to Documents
- Once available, you can generate your document by clicking on the Capital Income Statement
📄 Note
This article refers to the Capital Income Statement for Invest accounts only. If you have a CFD account, please refer to How do I get my CFD Tax Certificate?
Is the Capital Income Statement a German tax certificate?
No, the Capital Income Statement (Erträgnisaufstellung) is not a tax certificate.
It is an informational document that shows your Invest account activity — including trades, dividends, interest on cash, corporate actions, and other relevant transaction details.
Unlike a Steuerbescheinigung (tax certificate), it does not include pre-calculated Anlage KAP lines, FIFO cost basis, or final taxable gain/loss figures.
Why don't I receive a 2025 tax certificate for my Invest account?
A tax certificate (Steuerbescheinigung) is only issued where German tax has been calculated and withheld. For 2025, Trading 212 did not act as a German withholding agent for stock and ETF trades for tax residents in Germany, so German tax was not automatically deducted from those trades. This is why you receive a Capital Income Statement instead.
📄 Note
- Interest on cash: German tax was calculated and withheld on interest on cash where applicable - this is reflected in your statement and can be used when preparing your tax return.
- From 5 January 2026, Trading 212 introduced automatic tax withholding for Invest activity. This means that from the 2026 tax year onwards, a Steuerbescheinigung will be issued for your Invest account.
How do I use the Capital Income Statement for my tax return?
The statement contains the transaction and income details you need to report your Invest activity to the German tax authorities. Use it to identify your trades, dividends, corporate actions, and any interest on cash - including any tax already deducted on that interest.
The document does not provide the summarized tax figures. You need to determine the relevant amounts yourself. If you are unsure how to report any of the information, we recommend consulting a qualified tax adviser or your local tax office (Finanzamt).