Field help:
(2023)
Line 29 Interim gains from deemed disposal as of 31.12.2017
Enter here the total of the interim gains from deemed disposals as of 31.12.2017.
In the case of old shares, the interim gains calculated as of 31.12.2017 are taxable at the time of the actual sale. Investment funds were therefore notionally sold as of 31.12.2017 and are thereafter deemed to have been acquired again.
The notional sales profits must then be taxed when the investment shares are actually sold.