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- Title
Gewinnerzielungsabsicht bei den Einkünften aus § 17 EStG und Gestaltungsmissbrauch bei gezielter Herbeiführung von Veräußerungsverlusten.
- Abstract
The article deals with various legal aspects related to the intention to generate profits in connection with income from § 17 of the Income Tax Act (EStG) and the abuse of design options to bring about capital losses. It is stated that the intention to generate profits must relate to the taxpayer's entire participation in the corporation and not to the individual shares sold. Furthermore, it is explained that the premium (agio) paid for a specific share increases the acquisition costs of that share, even if the sum of the nominal amount and the agio exceeds the market value of the share. Finally, it is stated that the deliberate creation of a loss through the sale of a GmbH share, whose acquisition costs exceed its market value due to a premium, is not readily considered abusive.
- Subjects
CAPITAL losses; INCOME tax; MARKET value; COST shifting; MARKET share
- Publication
FinanzRundschau, 2024, Vol 106, Issue 11, p532
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1061111