Update 2017: Die Verfallene Option in Der Abgeltungsteuer
Dr Michael Stein, MD (Boston University)
Update 2017: Die Verfallene Option in Der Abgeltungsteuer
Dr Michael Stein, MD (Boston University)
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Mit Blick auf die jungere Rechtsprechung zu verfallenen Optionsscheinen geht diese Betrachtung der Frage nach, ob unter dem Regime der Abgeltungsteuer negative Einkunfte aus Kapitalvermogen entstehen, wenn der Optionsinhaber die Option, weil sie -aus dem Geld gelaufen ist-, verfallen lasst. Ausgangspunkt der Untersuchung ist die Entscheidung des Bundesfinanzhofs vom 12.1.2016, IX R 48/14 zum geltenden Recht. Rechtsstand ist Februar 2017.
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