26.03.2024 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. Categories: Supreme Tax Court casesKeywords: compensation payment, loan, capital inve ...
09.08.2021 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. Categories: Tax CourtKeywords: loss offset, exchange gain or loss, prof ...
