Field help:
Line 25 Losses from other receivables from investment
From the 2025 tax year, losses from other capital claims (e.g. bad debts, worthless write-offs) will no longer be recorded separately. The previous loss offset restriction has also been lifted.
Due to incompletely adjusted IT systems of individual banks, such losses may still be shown separately in tax certificates. However, these amounts are no longer entered in a separate field.
Instead, the amounts must be declared together with other capital income:
- for domestic capital income in line 18 or
- for foreign capital income in line 19.
Only if the losses have not yet been offset should they also be entered in line 22 ("... losses from capital income excluding share disposals included").
Special case: If the losses are from the worthless write-off of shares, they should not be entered in line 22 ("... losses from capital income excluding share disposals included"), but additionally in line 23 ("... losses from share disposals included").
At the request of the tax office, the losses must be proven by a tax certificate or settlement documents.
