Field help:
Line 14 Losses from forward transactions
Enter any losses from forward transactions that are still shown separately on your tax certificate here.
The previous loss offset restriction under section 20 (6) sentence 5 EStG (limit of 20.000 Euro and offsetting only with gains from forward transactions or option premiums) was abolished from the 2025 tax year.
As some banks have not yet fully adjusted their IT systems, corresponding losses may still be shown with reference to this line.
Proceed as follows:
- Enter the amount exactly as shown on the tax certificate in this line 14.
- The tax office will automatically offset the declared losses against all positive capital gains.
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.
