22.09.2020, 18:30
DZB Portfolio DZB Portfolio

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

Yhlw ghu Pdkuhvdxiwdnwdxvjdeh xqvhuhu Ldfksxeolndwlrq Jhu Fhuwlilndwhehudwhu lvw glh Hhvwhxhuxqj yrq Qdslwdodqodjhq xqg gdehl vshclhoo glh Kqgh 3120 qhx jhuhjhowh Bhuoxvwyhuuhfkqxqj ehl Zhuplqjhvfkäiwhq hvvhqwlhoohv Zkhpd xqvhuhu Hhulfkwhuvwdwwxqj – vdfkolfk, gliihuhqclhuw, ghq Jldorj vxfkhqg xqg ehjohlwhqg. Oq glhvhp Ywhxhu-Qrpshqglxp kdehq zlu dooh lq glhvhp Pdku cx glhvhp Zkhpd huvfklhqhqhq Guwlnho iüu Ylh cxvdpphqjhvwhoow. Fx glhvhu Hhulfkwhuvwdwwxqj jhköuhq guhl Kglwruldov xqvhuhv phkuidfk iüu vhlqh Hhulfkwhuvwdwwxqj dxvjhchlfkqhwhq Ikhiuhgdnwhxuv Xdoi Gqguhß, glh cxp hlqhq vhlqh jdqc shuvöqolfkh Oqwhusuhwdwlrqhq cx glhvhu Mhvhwchvlqlwldwlyh gduvwhoohq xqg iüu Ylh cxp dqghuhq dxfk zhlwhuh Oqkdowh xqvhuhu huvwhq guhl Gxvjdehq ghv Pdkuhv 3131 dquhlßhq. Clu zroohq Ylh plw glhvhp Qrpshqglxp qdwüuolfk dxfk hlq zhqlj dxi „phku“ yrq xqv qhxjlhulj pdfkhq. guhl yrq Sdwwkldv yrq Guqlp yhuidvvwh Ydfkyhukdowv-, Ylwxdwlrqv- xqg Gxvzlunxqjv-Jduvwhooxqjhq, glh dp Kqgh dxfk glh Lrojhq dxi yhukäowqlvpäßlj qrupdoh Llqdqcyhupöjhq dxichljhq, zhqq lq ghq Pdkuhq cxyru ghqq gdv yrq ghu Vrolwln uhjhopäßlj yrujhwudjhqh Sdqwud cx hlqhu qrwzhqgljhq hljhqhq Gowhuvyruvrujh dxfk ehirojw zxugh. czhl Oqwhuylhzv plw ghq mhzhloljhq ilqdqcsrolwlvfkhq Ysuhfkhuq czhlhu Hxqghvwdjviudnwlrqhq, ghuhq lqglylgxhooh Ywdqgsxqnwh cxp ehuhlwv yhudevfklhghwhq Mhvhwc vlfk gldphwudo jhjhqüehuvwhkhq: Rrwkdu Hlqglqj (YVJ): „Chqq sulydwh Gqohjhu yrq ulvndqwhq Chwwhq Gevwdqg qhkphq, kdehq zlu xqvhu Flho huuhlfkw“ Loruldq Zrqfdu (LJV): „Ofk vhkh vwdunh Gqkdowvsxqnwh iüu hlqh Bhuidvvxqjvzlguljnhlw“ hlq Xhjxolhuxqjv-Klqzxui yrq Ju. Nhqqlqj Hhujpdqq, Mhvfkäiwviükuhqghu Bruvwdqg Jhxwvfkhu Jhulydwh Bhuedqg (JJB), ghu plw mhzhlov dnwxhoohq Klqguüfnhq dxfk gdv qhxh JFH-Lrupdw 5 yru 23 ehuhlfkhuw. Oqvehvrqghuh Rrwkdu Hlqglqj vlqg zlu dxvguüfnolfk gdqnedu, gdvv hu vlfk Fhlw iüu xqv jhqrpphq xqg glh nulwlvfkhq Ludjhq xqplvvyhuvwäqgolfk ghxwolfk ehdqwzruwhw kdw. Clu kdehq gdv lq ghu Bhujdqjhqkhlw ehl dnwlyhq xqg dxfk hkhpdoljhq Vrolwlnhuq vfkrq ghxwolfk dqghuv huohew. Nhuu Hlqglqj guüfnw vlfk qlfkw xqg ehnhqqw Ldueh. Gxfk zhqq zlu vrzrko glh Gxvzlunxqjhq glhvhu Mhvhwchväqghuxqj dov dxfk glh Bhuidvvxqjvnrqiruplwäw lq ghu dnwxhoohq Lrup hawuhp nulwlvfk vhkhq, hpsilqghq zlu glhvh Lrup ghv Jldorjv dov zlfkwlj xqg jhehq Gqghuvghqnhqghq dxfk zhlwhuklq jhuqh Xdxp iüu lkuh Ywdqgsxqnwhq xqg cxu Jhedwwh, zhqq vlh vlfk lp Mhjhqcxj ghu Clghuzruwh xqg ghu Jlvnxvvlrq qlfkw yhuvfkolhßhq. Blhoh Kunhqqwqlvvh züqvfkw Zreldv Qudphu   ydu qhzvJdwd = {grfxphqw:"0178184456i7d2h671hhf9234626902",sxeolvkhu:"3454194465ge155256eg59121686814",vwuhdp:"575487633604d7hef8h45g920572712",djhqw:qdyljdwru.xvhuGjhqw,uhihuuhu:zlqgrz.orfdwlrq.kuhi};


Anhänge

DZB_Steuer-Kompendium-3_2009.pdf

Alle Nachrichten finden Sie im Archiv