Field help: (2021) Line 24 (not balanced) losses from forward transactions

Enter here the unbalanced losses from forward transactions (Termingeschäfte).

Losses from forward transactions, in particular from the sale, closing out and expiry of options, may only be offset against gains from forward transactions and against income from option premiums up to the amount of 20.000 Euro.

Losses that have not been offset may be carried forward to subsequent years and offset against profits from forward transactions and against income from option premiums in the amount of 20.000 Euro each, if a profit or income that can be offset remains after the offsetting of losses during the year.