How do I work out the cost of shares I bought in Germany?

The Income Tax Act says the gain on a sale of shares is the sale proceeds, after the costs directly connected with that sale, minus the acquisition cost. If the deal was not in euro, convert the proceeds at the sale and the acquisition cost at the purchase. For fungible securities held in collective custody, the shares bought first are treated as the shares sold first. That is not the ten-year period that applies to land. This page does not work out your tax.

Continue on Bundesministerium der Justiz · § 20 EStG