Inclusion of losses and gains from options and futures transactions in the calculation of stock profits

Topic area:
Status: 25.04.2022 |
Archiviert
Initiative
Official name
Einbeziehung von Verlusten und Gewinnen aus Options- und Termingeschäften in die Aktiengewinnberechnung nach § 8 InvStG 2004
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2022/0381760
Summary
Status
Status

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Current version
Final version
07.04.2022
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
Investment tax reform and investment tax act (InvStG) (binding, Main version, Amendment, DE)
Level 2
–
Level 3 / Other
Inclusion of losses and gains from options and futures transactions in the calculation of stock profits (non-binding, DE)

Source: German government, 2022/0381760 , 2022