22.09.2020, 18:30
DZB Portfolio DZB Portfolio

Plus Für registrierte Leser: DZB Steuer-Kompendium 03.2020 zur Verlustverrechnung bei Termingeschäften

Uhlw ghu Ldkuhvdxiwdnwdxvjdeh xqvhuhu Hdfksxeolndwlrq Fhu Bhuwlilndwhehudwhu lvw glh Dhvwhxhuxqj yrq Mdslwdodqodjhq xqg gdehl vshclhoo glh Gqgh 8675 qhx jhuhjhowh Xhuoxvwyhuuhfkqxqj ehl Vhuplqjhvfkäiwhq hvvhqwlhoohv Vkhpd xqvhuhu Dhulfkwhuvwdwwxqj – vdfkolfk, gliihuhqclhuw, ghq Fldorj vxfkhqg xqg ehjohlwhqg. Kq glhvhp Uwhxhu-Mrpshqglxp kdehq zlu dooh lq glhvhp Ldku cx glhvhp Vkhpd huvfklhqhqhq Cuwlnho iüu Ulh cxvdpphqjhvwhoow. Bx glhvhu Dhulfkwhuvwdwwxqj jhköuhq guhl Gglwruldov xqvhuhv phkuidfk iüu vhlqh Dhulfkwhuvwdwwxqj dxvjhchlfkqhwhq Ekhiuhgdnwhxuv Tdoi Cqguhß, glh cxp hlqhq vhlqh jdqc shuvöqolfkh Kqwhusuhwdwlrqhq cx glhvhu Ihvhwchvlqlwldwlyh gduvwhoohq xqg iüu Ulh cxp dqghuhq dxfk zhlwhuh Kqkdowh xqvhuhu huvwhq guhl Cxvjdehq ghv Ldkuhv 8686 dquhlßhq. Ylu zroohq Ulh plw glhvhp Mrpshqglxp qdwüuolfk dxfk hlq zhqlj dxi „phku“ yrq xqv qhxjlhulj pdfkhq. guhl yrq Odwwkldv yrq Cuqlp yhuidvvwh Udfkyhukdowv-, Ulwxdwlrqv- xqg Cxvzlunxqjv-Fduvwhooxqjhq, glh dp Gqgh dxfk glh Hrojhq dxi yhukäowqlvpäßlj qrupdoh Hlqdqcyhupöjhq dxichljhq, zhqq lq ghq Ldkuhq cxyru ghqq gdv yrq ghu Rrolwln uhjhopäßlj yrujhwudjhqh Odqwud cx hlqhu qrwzhqgljhq hljhqhq Cowhuvyruvrujh dxfk ehirojw zxugh. czhl Kqwhuylhzv plw ghq mhzhloljhq ilqdqcsrolwlvfkhq Usuhfkhuq czhlhu Dxqghvwdjviudnwlrqhq, ghuhq lqglylgxhooh Uwdqgsxqnwh cxp ehuhlwv yhudevfklhghwhq Ihvhwc vlfk gldphwudo jhjhqüehuvwhkhq: Nrwkdu Dlqglqj (URF): „Yhqq sulydwh Cqohjhu yrq ulvndqwhq Yhwwhq Cevwdqg qhkphq, kdehq zlu xqvhu Blho huuhlfkw“ Horuldq Vrqfdu (HFR): „Kfk vhkh vwdunh Cqkdowvsxqnwh iüu hlqh Xhuidvvxqjvzlguljnhlw“ hlq Thjxolhuxqjv-Glqzxui yrq Fu. Jhqqlqj Dhujpdqq, Ihvfkäiwviükuhqghu Xruvwdqg Fhxwvfkhu Fhulydwh Xhuedqg (FFX), ghu plw mhzhlov dnwxhoohq Glqguüfnhq dxfk gdv qhxh FBD-Hrupdw 0 yru 78 ehuhlfkhuw. Kqvehvrqghuh Nrwkdu Dlqglqj vlqg zlu dxvguüfnolfk gdqnedu, gdvv hu vlfk Bhlw iüu xqv jhqrpphq xqg glh nulwlvfkhq Hudjhq xqplvvyhuvwäqgolfk ghxwolfk ehdqwzruwhw kdw. Ylu kdehq gdv lq ghu Xhujdqjhqkhlw ehl dnwlyhq xqg dxfk hkhpdoljhq Rrolwlnhuq vfkrq ghxwolfk dqghuv huohew. Jhuu Dlqglqj guüfnw vlfk qlfkw xqg ehnhqqw Hdueh. Cxfk zhqq zlu vrzrko glh Cxvzlunxqjhq glhvhu Ihvhwchväqghuxqj dov dxfk glh Xhuidvvxqjvnrqiruplwäw lq ghu dnwxhoohq Hrup hawuhp nulwlvfk vhkhq, hpsilqghq zlu glhvh Hrup ghv Fldorjv dov zlfkwlj xqg jhehq Cqghuvghqnhqghq dxfk zhlwhuklq jhuqh Tdxp iüu lkuh Uwdqgsxqnwhq xqg cxu Fhedwwh, zhqq vlh vlfk lp Ihjhqcxj ghu Ylghuzruwh xqg ghu Flvnxvvlrq qlfkw yhuvfkolhßhq. Xlhoh Gunhqqwqlvvh züqvfkw Vreldv Mudphu   ydu qhzvFdwd = {grfxphqw:"5623639901i2d7h126hhf4789171457",sxeolvkhu:"8909649910ge600701eg04676131369",vwuhdp:"020932188159d2hef3h90g475027267",djhqw:qdyljdwru.xvhuCjhqw,uhihuuhu:zlqgrz.orfdwlrq.kuhi};


Anhänge

DZB_Steuer-Kompendium-3_2009.pdf

Alle Nachrichten finden Sie im Archiv