Field help:
Line 15 Losses from other receivables from investment
Enter losses from other capital claims that are still shown separately on your tax certificate (often with reference to § 20 para. 6 sentence 6 EStG).
This includes in particular:
- Losses from the total or partial irrecoverability of a capital claim,
- Losses from the write-off of worthless assets,
- Losses from the transfer of worthless assets to a third party,
- Losses from other asset failures.
The previous loss offset restriction (limit of 20.000 Euro per year) was abolished from the 2025 tax year.
As some banks have not yet fully adapted their IT systems, corresponding losses may still be shown with reference to this line.
Procedure:
- Enter the amount exactly as shown on the tax certificate in line 15.
- The tax office will automatically offset the declared losses against all positive income from capital assets.
If you do not have a (tax) certificate from your credit institution, please take the losses from the settlement documents of your custodian bank. Corresponding evidence must be provided upon request by the tax office.
Note: In certain cases (e.g. when worthless positions are written off), the credit institution does not carry out a full loss offset. Such losses must therefore be taken into account in the income tax assessment.
