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- Title
Steuerbare Überschusseinkünfte aus dem Untergang der Einkunftsquelle – das Ende des Dualismus der Einkunftsarten?
- Authors
Naumann, Julian
- Abstract
The article titled "Taxable Surplus Income from the Destruction of the Source of Income - the End of the Dualism of Income Types?" by Julian Naumann from Hamburg deals with the question of whether the dualism of income types can still be considered as a fundamental system decision. The author examines the expansion of § 20 EStG by the Federal Fiscal Court and the recognition of a source destruction taxability for surplus income types. In particular, the connection between basic research and everyday consulting in relation to bad debts, debt waivers, and the insolvency-related withdrawal of shares is discussed. The article also highlights the current developments in the area of source destruction taxability and raises the question of whether the dualism of income types is still system-defining.
- Subjects
HAMBURG (Germany); INCOME tax; COLLECTING of accounts; BANKRUPTCY; FEDERAL courts; DUALISM; INCOME; CLIMATE change; WAIVER; DEBT
- Publication
FinanzRundschau, 2023, Vol 105, Issue 2, p49
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050203