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- Title
Währungsabsicherung und Zinsschranke.
- Authors
Eilers, Stephan; Seibold, Konrad
- Abstract
The article informs on recent developments in jurisprudence and financial management for the tax consideration of currency hedging transactions in loan transactions and sales in accordance with section16, 17 of Germany Einkommensteuergesetz. It mentions that a uniform, balancing consideration should also be given when interpreting the elements of the facts interest expenses or interest income for the treatment of profits and losses from currency hedging transactions.
- Subjects
TAXATION of hedging (Finance); CURRENCY transactions; TAX laws; INTEREST costs; INTEREST income
- Publication
FinanzRundschau, 2021, Vol 103, Issue 6, p241
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2021-1030602