Insight
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Insight
Negative income from capital assets due to default on a loan receivable
BFH reconfirms: The final default of a private capital claim leads to a loss to be recognized for tax purposes. In the case of an insolvency-free liquidation of a corporation as debtor, a final default can regularly only be assumed upon completion of the liquidation, unless special circumstances exceptionally indicate otherwise.
in: DStRK - Deutsches Steuerrecht kurzgefasst, 15/2021, 198-199
