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Schlagwörter: capital investment income (2 gefunden)

  1. 26. März 2024

    Compensation upon reversal of loan contract not subject to i ...

    According to a ruling of the Supreme Tax Court, the compensation for use received in the context of the reversal of a consumer loan agreement after revocation is not subject to income tax.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: compensation payment, loan, capital inve ...
  2. 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 ...
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