Field help: Have you sold shares in corporations?

Select "yes" if you have sold shares in a corporation and made a capital gain or capital loss as a result.

What is this about?

If you have sold shares in a corporation (e.g. a GmbH or AG), this may have resulted in a capital gain or loss. Gains and losses from the sale of such shares are entered separately in the tax return in accordance with sect. 17 of the Income Tax Act (EStG) if you have held at least a 1% stake in the company's capital within the last five years.

What are capital gains and losses in accordance with sect. 17 of the Income Tax Act (EStG)?

A capital gain arises when the proceeds from the sale of your shares in the corporation exceed their cost. On the other hand, a capital loss arises when the proceeds from the sale are less than the cost. Gains and losses from such sales are subject to special tax rules.

When should you provide information here?

• If you have sold shares in a corporation.
• If the sale resulted in a capital gain or loss.

Where do you get the information from?

You can find the amount of the capital gain or loss in your sales documents or, if required, in a profit assessment documenting the sale of the shares in the corporation.