Field help:
Line 21 ... included option premiums and profits from futures transactions
This field will no longer exist from the 2025 tax year. The reason for this is the abolition of the previous loss offset restriction for forward transactions under § 20 para. 6 EStG.
As some banks have not yet fully adapted their IT systems, profits or losses may still be shown separately on the tax certificate. This information is for reference only and will no longer be entered in a separate field.
Instead, enter the total amount of capital income from the tax certificate:
- in line 18 - Domestic capital income without tax deduction or
- in line 19 - Foreign capital income.
The tax office will automatically offset profits and losses against all positive capital income.
