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.

What is this about?

If you have sold shares in a corporation (e.g. GmbH or AG), a capital gain or loss may have occurred. Gains and losses from the sale of such shares are recorded separately in the tax return under § 17 EStG if you have held at least 1% of the company's capital in the last five years.

What are capital gains and losses under § 17 EStG?

A capital gain occurs if the sale proceeds of your shares in the corporation exceed the purchase costs. Conversely, a capital loss occurs if the sale proceeds are below the purchase costs. Gains and losses from such sales are subject to special tax regulations.

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 can you find the information?

The amount of the capital gain or loss can be found in your sales documents or, if necessary, in a profit calculation documenting the sale of the shares in the corporation.