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- Title
Sog. Cum/Ex-Geschäfte: Übergang des wirtschaftlichen Eigentums beim Handel mit Aktien.
- Abstract
The article deals with Cum/Ex transactions and the transfer of economic ownership in the trading of stocks. A US pension fund was not entitled to a refund of capital gains tax and solidarity surcharge, as it was not the creditor of the capital gains and did not have any legal or economic ownership of the stocks. The text emphasizes that the acquirer must have the essential rights to the stocks in order to obtain economic ownership. A bank certificate alone is not sufficient to establish a claim for reimbursement.
- Subjects
TAXATION of stock transfers; STOCK ownership; STOCKS (Finance); CAPITAL gains; WITHHOLDING tax; CAPITAL gains tax; PENSION trusts; DEBTOR &; creditor; TAX laws; REBATES
- Publication
FinanzRundschau, 2022, Vol 104, Issue 12, p554
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041206