Die Besteuerung der Kapitaleinkünfte - Neues ab 2020

This book provides information on the changes in the taxation of income from capital assets since 1 January 2020. It follows on from the brochure "Die Besteuerung der Kapitaleinkünfte," 2nd edition, status 1.1.2020.

Case law on section 20 EStG

The focus of the case law on current capital gains was on section 20 para. 1 no. 1 EStG and section 20 para. 1 no. 7 EStG. A central issue was the continuation of the case law on the comprehensive taxability of asset losses within the framework of section 20 para. 2 EStG. Important rulings deal with the intention to realize income and the offsetting of old losses from private sales transactions as well as the valuation of capital investments.

Decisions on section 32d EStG, Cum/Ex transactions and Cum/Cum transactions

Of great practical relevance are decisions on the effect of the final withholding tax and on exemptions from the final withholding tax in the case of loans granted by a related person (section 32d para. 2 No. 1 EStG), the application assessment (section 32d para. 4 EStG) as well as the favorable tax assessment (section 32d para. 6 EStG). Recent fiscal court rulings on cum/ex transactions and cum/cum transactions have fueled the discussion on capital gains tax deduction. Exciting further decisions are pending. The legislator has in part taken paths contrary to the case law of the BFH. The Annual Tax Act 2020 also affects income from capital assets.

Expert knowledge

The author Professor Dr. Monika Jachmann-Michel is presiding judge at the Federal Fiscal Court.

Target groups:

• Tax advisors
• Specialized lawyers for tax law
• Lecturers in tax law
• Tax law students

Tip! Low combination price: "The Taxation of Capital Income - New from 2020" and "The Taxation of Capital Income."

Table of contents (PDF) Reading sample (PDF).