total net gain from a “disposal of capital assets”
The total net gain from a “disposal of capital assets not used in
a trade or business” is subject to income tax at ordinary rates if
it exceeds an allowance of € 600 per calendar year.
Losses from
the “disposal of capital assets not used in a trade or business”
may only be offset against gains from such transactions within
the same year. Losses on such gains, which cannot be offset
with capital gains in the same calendar year may be carried back
and forward in accordance with the general rules for loss carry-
backs and carryforwards
EU Forecast
euf:ba.18g:135/nws-01