Field help:
Zeile 24 (Unbalanced) losses from forward transactions
This field will be omitted from the 2025 tax year, as losses from forward transactions are no longer subject to special loss offset restrictions.
Due to incompletely adjusted IT systems of individual banks, such losses may still be shown separately in tax certificates. However, these amounts will no longer be entered in a separate field.
Instead, the amounts must be declared together with other capital gains:
- for domestic capital gains in line 18 or
- for foreign capital gains in line 19.
Only if losses from forward transactions have not yet been offset, should they also be entered in line 22 ("...losses from capital gains not including share disposals").
The tax office will automatically take the losses into account as part of the overall offsetting.
