- Start
- Untergang von Wirtschaftsgütern des Privatvermögens als Veräußerungsverlust
Untergang von Wirtschaftsgütern des Privatvermögens als Veräußerungsverlust
Angebote / Angebote:
»Destruction and Loss in Value of Private Assets as a Loss on Disposal«: Gains and losses on disposal of private assets are subject to taxation if the requirements of § 17, § 20 (2) or § 23 of the Income Tax Act are met. According to the recent jurisdiction of the Federal Fiscal Court, § 20 (2) also taxes the loss in value of a share. Due to this development, the thesis examines whether the loss in value or destruction of private assets - for example the burning of a painting - results in a taxable loss.
Libri-Titel folgt in ca. 2 Arbeitstagen