Darf man den Freistellungsauftrag neu auf verschiedene Depots verteilen, nach dieser durch den Broker zurückgesetzt wurde, weil man Verluste realisiert hat?
Im Beispiel war der Freistellungsauftrag bereits aufgebraucht. Dann realisiert der Börsianer Verluste von 10.000 €. Der Freistellungsauftrag wurde vom Broker zurückgesetzt. Es wurden somit 0 € verbraucht und im Verlustverrechnungstopf sind nun 9.000 €. Darf der Börsianer diesen den Freistellungsauftrag nun zurückziehen und auf einem anderen Depot einsetzen?
Er möchte auf diesem Weg zuerst den Sparerpauschbetrag von 1.000€ aufbrauchen, bevor der Verlustverrechnungstopf mit den 9.000 € angegangen wird. Ist das legal?
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Unfortunately, that’s not possible.
§ 20 para. 9 p. 4 EStG provides that the saver must not be more than that according to § 20 para. 6 EStG calculated capital yield. This has the consequence that the saver may only be deducted after the loss calculation has been taken into account. It doesn’t matter whether income or losses are due to various banks
And since the loss calculation according to § 20 para. 6 para. 5 and 6 only takes place within the scope of the claim (BMF letter dated 11.07.2023, paragraph 118) and the other bank automatically reports the actual capital gains due to your release order cannot be handled by various banks.
But what’s going on is that you’re the saver cash. in the case of interest income or dividends, a loss has arisen in the case of equity transactions which can be offset by other income. then this share would lose and for interest income the savings bank will be deducted
“A redistribution of the exemption order is therefore not absolutely necessary or can be regulated via the tax return”
The idea is to continue acting on another depot, so that the 1,000 savings amount is used up first and not the loss billing pot. The savings amount will expire if it remains unused. Losses, on the other hand, can be taken in the next year.
Is that still unproblematic?
I corrected my answer as I had a mistake
Thank you. This means that I can only calculate the losses between banks in the context of income tax charges.
What does this look like in practice when an investor divides its exemption order at the beginning of the year as follows.
Depot A: 50%, i.e. 500€
Depot B: 50%, i.e. 500€
Let’s say it’s going well in Depot A, and the release order is exhausted. In B, he still has 400 € free order.
Now it comes differently than he thinks and the investor realizes a loss of 700€ in Depot A. The release order in Depot A is reset and in the loss billing pot are now 200€. Actually, the release order would have to be reset in Depot B. If I understood this correctly or if the investor could continue to act with Depot B until the remaining 400 € release order is consumed. Would that be tax evasion?