Field help:
Line 15 Losses from other receivables from investment
Enter the losses that you incurred according to line 15 of your tax statement. These include:
- Losses from the total or partial uncollectibility of capital receivables,
- Losses from the write-off of valueless assets,
- Losses from the transfer of valueless assets to a third party or
- Losses from any other loss of assets.
These losses can only be offset against income from capital assets up to the amount of 20.000 Euro. Losses that have not been offset can be carried forward to subsequent years and offset against income from capital assets in the amount of 20.000 Euro each.
The bank might have notified you of any losses incurred as a result of the total or partial uncollectability of receivables from investment, which you can offset during the assessment.
If you do not have a (tax) statement from your bank, the losses must be taken from the accounting documents of the bank/custodian. At the request of the tax office, the losses incurred must be proven by means of a (tax) statement or the accounting documents.
Please note: The financial institution does not offset losses incurred due to derecognition from the deposit independently. The losses must therefore be included in the tax return.