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Loss carryforward from tax deferral models (sect. 15b of the Income Tax Act (EStG))
Enter losses from tax deferral models here. These may only be offset against future positive income from the same model and are subject to strict legal restrictions.
Example: You participated in a fund model that is considered a tax deferral model and incurred a loss of 10.000 Euro. This may only be offset against future gains from this specific model.