Taxation of Cum/Cum transactions

Topic area:
Status: 27.07.2021 |
Archived
Key words:
Tax
Initiative
Official name
Steuerliche Behandlung von „Cum/Cum-Transaktionen“
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
07.03.2017
Doc. code
2017/0616356
Summary
Status
Status

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Current version
Final version
17.07.2017
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
Revision of Taxation of Cum/Cum Transactions (binding, DE)

Source: German government, 2017/0616356, 2017