Field help:
(2024)
Loss carryforward from forward transactions (sect. 20 para. 6 sentence 5 Income Tax Act (EStG))
Enter the losses from forward transactions (e.g. options, futures, certificates) determined here. These can be offset against future gains from forward transactions up to a maximum of 20.000 Euro per year. Unused amounts are carried forward.
Example: You made a loss of 8.000 Euro trading options in 2023. In 2024, you make a profit of 10.000 Euro from futures. A maximum of 8.000 Euro can be offset.