Revision of the economic allocation for securities transactions
Initiative
Official name
Wirtschaftliche Zurechnung bei Wertpapiergeschäften; BMF-Schreiben vom 11. November 2016 (BStBl I S. 1324), ersetzt durch BMF Schreiben vom 09. Juli 2021, IV C 6 – S 2134/19/10003 :007
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2021/0737864
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
Economic allocation for securities transactions
(non-binding, DE)
Source: German government, 2021/0737864, 2021