Schlagwörter: exchange gain or loss (2 gefunden)

1. 09. August 2021

   Loss on exchange of profit participation rights can be offse ...

   The Regional Tax Court of Muenster held that a loss from the exchange of profit participation rights for shares in a registered cooperative ("eG") and bonds may be set off against income from capital investments. Thus, the tax office's attempt to regard the loss as belonging to the non-taxable private asset portfolio of the plaintiff failed.

   Kategorien: Tax Court

   Schlagwörter: loss offset, exchange gain or loss, prof ...
2. 11. Juni 2015

   Non-deductible loss on investment can include exchange loss

   The ECJ has held that if a country excludes capital gains and losses on investments from taxation, the exclusion may also extend to that part of the loss that directly resulted from exchange rate fluctuations.

   Kategorien: From Europe

   Schlagwörter: capital gain, loss on investment, exchan ...