Die Besteuerung der Kapitaleinkünfte

New Developments in Capital Gains Taxation

Prof. Dr. Monika Jachmann-Michel provides detailed information in the third edition, 15 years after the introduction of the capital gains tax, about the contours that the taxation of capital income has gained, particularly through the case law of the Federal Fiscal Court (BFH) alongside legal adjustments. The material legal principles of capital income taxation are discussed, as outlined in § 20 of the Income Tax Act (EStG) and § 17 EStG, the capital gains tax withholding procedure, as well as exceptions to the capital gains tax according to § 32d EStG. Additionally, there is a specific focus on dividend arbitrage transactions.

This fully revised and updated guide is current as of January 1, 2024.

Expert Knowledge

The author, Professor Dr. Monika Jachmann-Michel, is the presiding judge of the VIII Senate at the Federal Fiscal Court, which is responsible for capital assets.

Target Groups:

• Tax consulting
• Specialist lawyers for tax law
• Financial courts
• Lecturers in tax law
• Students of tax law

The optimal deepening and complement to the Income Tax Act:

Lademann, Commentary on the Income Tax Act.