Antrag bis 15. Dezember nötig: Mehrere Depots? So werden Gewinne und Verluste verrechnet
Wer Gewinne und Verluste in Depots verschiedener Banken erzielt, kann diese nicht automatisch verrechnen lassen. Anleger müssen dafür selbst aktiv werden - und dabei eine Frist im Blick behalten.
Investors who trade in stocks, funds and other securities can make both profits and losses. Generally, profits are taxed, with value-added tax, solidarity surcharge and potentially church tax adding up to a maximum of 27.99 percent. If losses also occur in a capital investment during the same tax year, they can offset the profits and reduce the tax burden.
Banks and neobrokers automatically offset these within a single account. However, if profits and losses arise with different providers and in multiple accounts, the providers cannot offset one another. Daniela Karbe-Geßler of the Bund der Steuerzahler explains that investors must then take action by requesting a loss certificate from each bank where losses occurred.
This must be done by December 15th of the current tax year. The loss certificate received after the end of the tax year from the respective bank or banks is used by investors to enter data in the KAP section of their tax return. The tax office then offsets profits and losses from capital investments. Overpaid taxes are refunded.
If the deadline for requesting the loss certificate is missed, investors cannot recover any taxes paid that year. Instead, banks will record the losses in the following year and offset them with any capital gains at a later date.
Written by urgent.news from Handelsblatt's reporting — not their text. Machine-written — may contain errors; check the original before relying on it.
