Loss from the sale of shares

Whether the loss from the sale of shares is recognized for tax purposes does not depend on the amount of the sale price.

Contrary to the view of the tax authorities, a tax-effective sale of shares is neither dependent on the amount of the consideration nor on the amount of the costs of disposal incurred. Even if the selling price is close to zero, the loss from the sale is thus tax deductible. The Federal Fiscal Court has expressly clarified that the taxpayer is in principle free to decide whether, when and with what proceeds he acquires and resells securities. In doing so, the taxpayer merely makes use of structuring options provided for by law, but does not abuse them.