The loss from a commercial investment project is deductible as a business expense. This also applies if the loss results from an investment fraud involving a Ponzi scheme that was not recognized by the investor.

The Federal Fiscal Court has ruled on the allocation of the purchase price in the event of the reversal of an investment in a closed-end real estate fund.

The redemption of bearer bonds for Xetra-Gold is not a sale for tax purposes, which means that the increase in the value of the gold price can be collected tax-free upon redemption.

The reimbursement of contributions by a pension fund is also tax-free if no waiting period of 24 months from the end of the insurance obligation is observed.

The short sale of foreign exchange does not give rise to a deductible loss from a forward transaction if the short sale and the subsequent subsequent purchase are not clearly linked.

Transactions and speculation with virtual currencies also have tax consequences, which the German Federal Ministry of Finance has now commented on.

The coalition agreement provides a preview of the measures that the newly formed grand coalition plans to take in tax law.

In addition to many other changes in tax law, the grand coalition plans to abolish the solidarity surcharge and the final withholding tax.

If an application for a favorable tax assessment in the original tax return would have come to nothing, an application may still be considered in the event of a subsequent amendment of the tax assessment.

The transfer of worthless shares without consideration between unrelated third parties is also deemed to be a loss-realizing transfer of shares for consideration.