What does this legal document offer you?

• Appeal against your tax assessment notice
• For your share losses at the tax office
• With current legal situation
• You refer to the current model lawsuit at the Federal Constitutional Court

With this legal document you achieve that the tax assessment remains open, i.e. does not become final. This is the crux of the matter when dealing with tax on losses from shares. An open tax assessment can be countered with everything that tax law has to offer.

It is important that you send the objection to the tax office, stating the current legal situation. That way you keep the process open. Until the current test case at the Federal Constitutional Court is decided.

The test case before the Federal Constitutional Court revolves around the crucial question: Is the tax on share losses unconstitutional? The sticking point is that you can only offset share losses against gains from the sale of shares – and not against anything else, such as capital gains from interest or dividends. This violates the principle of equality in the Basic Law.

Until the Federal Constitutional Court rules, it is therefore completely open whether you have to pay tax on your share gains or not. Therefore, refer to the model complaint and lodge an objection to your tax assessment. This will prevent your tax from becoming legally binding and you will benefit from the test case.