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Field help: Did you have any losses (lines 12-15)?

Select "yes" if you incurred losses from capital investments in the tax year 2024, for example through:

  • the sale of securities (e.g. bonds, funds),
  • the disposal of shares,
  • futures transactions (e.g. options, futures, CFDs),
  • other capital claims (e.g. defaulted private loans).

Loss certificate required

To claim the losses for tax purposes, you need a loss certificate from your bank or broker. This must be applied for by 15 December of the respective year at the latest.

Only with this certificate can you:

  • declare losses in the tax return
  • offset losses across different banks

Note on share losses

Losses from share sales may only be offset against profits from share sales (sect. 20 para. 6 of the Income Tax Act (EStG)). Offsetting against interest or fund gains is not permitted.

Further information can be found in the Federal Ministry of Finance (BMF) letter of 13.02.2024.