E1kv · Capital Income · FinanzOnline · 6 min read
How to Fill in the E1kv: Step-by-Step Guide for Investors
The E1kv is the Austrian supplementary tax form for capital income that was not automatically taxed at source. If you invest through a non-tax-simple broker such as Interactive Brokers or Scalable Capital, you must file it every year. This guide explains what goes where.
What is the E1kv and who needs it?
The E1kv (Beilage zur Einkommensteuererklärung für Einkünfte aus Kapitalvermögen) is a supplementary schedule to the Austrian income tax return. You need it whenever you have capital income from sources for which no Austrian capital gains tax (KeSt) was automatically withheld.
This affects investors who use foreign brokers such as Interactive Brokers, Scalable Capital, DEGIRO, or Bitpanda. These brokers are not Austrian credit institutions and do not remit the 27.5% KeSt to the tax authority on your behalf.
Note: Trade Republic became tax-simple (steuereinfach) in Austria on 24 April 2025. For the tax year 2024 and the period before April 2025, you still need to file an E1kv.
Where to find the E1kv in FinanzOnline
Log in to FinanzOnline (finanzonline.bmf.gv.at). Navigate to Eingaben → Erklärungen → Einkommensteuererklärung E1. Within the form, find the section "außerbetriebliche Einkunftsarten" and look for "Einkünfte aus Kapitalvermögen — Beilage E1kv".
The current official form can be found directly at the BMF: E1kv 2024 (BMF PDF). Field numbers can change from year to year — always verify against the current version.
The most important field numbers (Kennzahlen) for 2024
The fields are grouped by type of income. Below are the most relevant ones for private investors with a foreign brokerage account. Since numbers can change annually, we link to the official BMF form as the authoritative reference.
KZ 937
Deemed distributions — foreign custody account
Annually taxable income from accumulating ETFs (reporting funds) held in a foreign account. Data comes from the ÖEKB (Österreichische Kontrollbank).
KZ 936
Deemed distributions — domestic custody account
Same as 937, but for ETF units held with an Austrian depository bank.
KZ 985
Foreign dividends / ongoing income
Dividends and interest from foreign securities. For most investors using a foreign broker, this is the most important recurring income line.
KZ 994
Realised capital gains
Profits from selling equities, ETFs, or bonds. Cost basis is determined using the weighted average price method (gleitender Durchschnittspreis).
KZ 996
Realised losses
Losses from securities sales. Offset against gains (loss netting). No carryforward to future tax years is possible.
KZ 998
Creditable foreign withholding tax
Withholding tax deducted abroad (e.g. US withholding tax of 15%) that is credited against the Austrian KeSt of 27.5%.
Source: BMF Form E1kv 2024
Step by step: what to prepare before you start
- Download the annual statement or tax report from each of your brokers (PDF or CSV).
- For accumulating ETFs: search my.oekb.at by ISIN and note the deemed distribution per unit for the tax year.
- Calculate capital gains using the weighted average price method (gleitender Durchschnittspreis): Austria uses the weighted average of all purchase prices of the same position for securities acquired from 1 April 2012 onwards.
- Perform loss netting: sum all gains and losses across all non-tax-simple brokers and deduct losses from gains. Carryforward to future years is not possible.
- Extract the creditable withholding tax from your broker report.
- Enter all amounts into the corresponding E1kv fields in FinanzOnline.
The most common mistake: forgetting deemed distributions
Many investors forget to report the annual deemed distributions from their accumulating ETFs. These do not appear in the broker report because no money is paid out — the ETF reinvests the income internally. Nevertheless, they are taxable in Austria every year.
The data comes exclusively from the ÖEKB (my.oekb.at), not from your broker. Manually looking up each fund, applying the correct exchange rate on the reference date, and multiplying by your holding count makes this the most time-consuming part of the filing.
Filing deadline
The income tax return including the E1kv must be submitted by 30 April (paper) or 30 June (electronically via FinanzOnline) of the following year. Taxpayers who engage a tax advisor typically receive an extension until 31 March of the year after that.
Source: BMF — Filing Deadlines
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