How often can the capital gains allowance under Section 16 (4) EStG be claimed?

The tax allowance under § 16 (4) EStG is granted to each person once in a lifetime for a capital gain.

In addition to the tax allowance, you can also apply for the tax reduction under § 34 (3) EStG. The capital gain is then taxed at a reduced rate, which is 56% of the average tax rate (but at least 14%). The tax reduction under § 34 (3) EStG is also granted to each person once in a lifetime for a capital gain.