Field help:
(2023)
Did you sell company shares in 2023?
Select "yes" if you have sold shares in income determined separately and uniformly.
Private sales transactions of shares in companies refer to the sale of shares in partnerships or other companies the income of which has been determined separately and uniformly. Gains or losses must be declared in the tax return.
Examples:
- Sale of shares in a limited liability company (GmbH & Co. Limited partnership): Gains or losses must be declared in the tax return.
- Sale of shares in a partnership (GbR): Gains or losses must also be declared in the tax return.
Note: The sale of shares is also a private disposal transaction. However, gains or losses from this must always be declared in the capital income section (Form KAP - income from capital assets).
