Field help:
Subsequent acquisition costs (sect. 17 para. 2a of the Income Tax Act (EStG))
In this field, you enter costs that were incurred after you acquired your share in the corporation and that increase the value of your investment. These costs may be tax deductible in certain cases.
Examples of subsequent acquisition costs:
- Subsequent payments: Payments that you make to stabilise the company's financial situation.
- Loan losses: Losses on loans that you have granted to the company if the loan is considered to be for company-related reasons.
- Loss transfers: Payments to cover the company's losses if you, as a shareholder, are obliged to take over the losses.
