Field help: (2020) Loss carryforward from capital assets with final withholding tax (sect. 20 para. 6 sentence 5 of the Income Tax Act (EStG))
Loss carryforward from the sale of shares (sect. 20 para. 6 sentence 4 of the Income Tax Act (EStG))
Loss carryforward from benefits (sect. 22 no. 3 of the Income Tax Act (EStG))
Loss carryforward from private sales transactions (sect. 23 para. 3 of the Income Tax Act (EStG))
Loss carryforward from tax deferral models (sect. 15b of the Income Tax Act (EStG))
Loss carryforward from all other non-listed income
Loss carryforward from capital assets with final withholding tax (sect. 20 para. 6 sentence 5 of the Income Tax Act (EStG))
Loss carryforward from the sale of shares (sect. 20 para. 6 sentence 4 of the Income Tax Act (EStG))
Loss carryforward from benefits (sect. 22 no. 3 of the Income Tax Act (EStG))
Loss carryforward from private sales transactions (sect. 23 para. 3 of the Income Tax Act (EStG))
Loss carryforward from tax deferral models (sect. 15b of the Income Tax Act (EStG))
Loss carryforward from all other not listed income
Is there a loss carryforward according to the assessment notice as of 31.12.2019?
Is there a loss carryforward according to the assessment notice as of 31.12.2019?

If your negative income is not offset or not fully offset in the previous year, you will receive an assessment notice on the "remaining loss carryforward".

Losses that have not been offset are carried back for one year and offset against the positive profits of the previous year. If a loss continues to exist after the carryback, the loss will be carried forward by your tax office to the next year. You can limit the amount of the loss carryback if you expect little or no tax effect from the loss deduction in the previous year.

As a rule, losses from taxable sales transactions can only be offset against profits from other taxable sales transactions.