Field help:
Loss carryforward from the sale of shares (sect. 20 para. 6 sentence 4 of the Income Tax Act (EStG))
Enter the loss carryforward from share sales here. Such losses may only be offset against future gains from share sales – not against other capital gains. However, the restriction on loss offsetting is disputed.
Example: In 2024, you made a loss of 1.200 Euro from selling shares. This amount may only be offset against future gains from share sales.