14.04.2016 Exchange loss on investment in foreign partnership is part o ... The Supreme Tax Court has confirmed its previous case law that the foreign exchange loss on the return of capital invested in a foreign partnership is part of the trading results attributable to that partnership. Hence, it is not deductible in Germany if the income is not taxable by treaty or statute. Categories: Supreme Tax Court casesKeywords: exchange loss, foreign partnership
06.04.2011 No deduction for private currency speculation losses before ... The Supreme Tax Court has refused a taxpayer a deduction for a series of short-term losses incurred through speculating in foreign currencies. Categories: Supreme Tax Court casesKeywords: investment income, capital gain, foreign ...
