The Federal Constitutional Court must examine whether losses from the sale of shares can also be offset against other investment income.

With two landmark rulings, the Federal Fiscal Court puts an end to the dispute over the possible double taxation of retirement benefits.

The repayment of loan interest paid after the revocation of a loan agreement is not a taxable capital gain.

There are numerous changes in 2021, especially in income tax, many of which reduce the tax burden.

If investment income from securities accounts at different banks is to be offset against each other, a loss certificate must be applied for by December 15.

For tax purposes, admission tickets are an asset for which a speculative gain from resale is taxable.

More child benefits and an adjustment of tax benchmarks mean a financial improvement for families in particular.

The withdrawal of shares without compensation in the context of insolvency proceedings of the stock corporation results in a loss to be recognized for tax purposes.

Shares acquired as business assets prior to 2009 are not subject to taxation upon subsequent sale after transfer to private assets.

The tax office may only apply the loss offset restriction for tax deferral models to a capital investment if the provider has also advertised corresponding tax benefits.