I bought shares in 2020 through my employer's share purchase plan that are locked-in until 31 Dec 2025. They are on a company investment platform and I cannot sell them until 1 Jan 2026. If sold today I would realise a gain of €1,300.
If I opened a short position (sell) in the same shares on Degiro, and then closed that position (buy), does FIFO or LIFO apply to the sale?