BMF letter on the interpretation of Section 15 (3) no. 1 EStG
Initiative
Official name
Auslegungsfragen zu § 15 Absatz 3 Nummer 1 EStG; Folgen aus dem BFH-Urteil vom 12. Oktober 2016, I R 92/12, BStBl 2022 II S.123; BMF-Schreiben vom 14. Januar 2022, BStBl I S. 160
Type
Interpretation
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2024/1075925
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
–
Source: German government, 2024/1075925, 2024