We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Veräußerung von Kapitalgesellschaftsanteilen des Privatvermögens: Kein Veräußerungsverlust wegen Ansatzes des gemeinen Werts der Anteile bei Absenkung der Wesentlichkeitsschwelle.
- Abstract
The article deals with the tax treatment of increases and losses in value in investments in companies. The Federal Fiscal Court has ruled that the company's own shares may not be taken into account when determining the relevant participation ratio. In addition, the use of the fair value of the investment at the time of reaching the relevance threshold is not permissible. The Federal Constitutional Court has ruled that an increase in value that occurred before March 31, 1999 cannot be considered as a loss on disposal. It is emphasized that the protection of legitimate expectations cannot lead to the tax exemption of "book gains" resulting in taxable losses on disposal.
- Subjects
FAIR value; TAX exemption; INCOME tax laws; FEDERAL courts; STOCKS (Finance); ASSETS (Accounting); LEGAL judgments; PARTICIPATION; SECURITIES
- Publication
FinanzRundschau, 2022, Vol 104, Issue 20, p949
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1042009