Settlement tax - treatment in bond restructuring matters
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
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