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Can capital losses be deducted?

Realized capital losses may be deducted from realized capital gains, provided they relate to the same category of financial assets and were realized in the same year.Capital losses are always deducted through the tax return (see below). You must therefore request this deduction yourself.However, it is not possible to carry forward capital losses to the following year.

2024 SFCR Report

van de Solvency II Wet. ▪ De AML-functie opnieuw toegewezen werd aan een interne persoon. ▪ Op 31 december 2024 voldoet MAB niet aan artikel 54, §1, 1° van de Solvency II wet. Desondanks heeft MAB zich ertoe verbonden om dit probleem op te lossen... .................................................................................................. 31 A.3 (a) Income & expenses ......................................................................................................... 31 A.3 (b) Gains and losses recognised directly in equity