Settlement tax - treatment in bond restructuring matters

Topic area:
Key words:
Tax
Initiative
Official name
Abgeltungsteuer;Steuerliche Behandlung der Restrukturierung von Anleihen bei Kombination von Teilverzicht, Nennwertreduktion und Teilrückzahlung nach § 20 EStG
Type
Other
Level 3 / Other
Initiator
German government
Submitted
10.05.2017
Doc. code
2017/0352354
Summary
Status
Status

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Current version
Final version
10.05.2017
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: German government, 2017/0352354, 2017