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Taxation of losses from worthless shares in corporations held as private assets

Original: “Steuerbarkeit von Verlusten aus wertlosen Anteilen an Kapitalgesellschaften im Privatvermögen”

In the recent past, the Federal Fiscal Court (BFH) has already ruled several times on the taxability of losses from worthless investments in favor of the taxpayer. Nevertheless, it still remains unresolved whether losses from worthless, unlisted equity investments held as private assets with an ownership interest of less than one percent are eligible for recognition.

in: Handelsblatt online, Steuerboard, March 30, 2022
Authors: Carolin Stierstorfer
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