Download: Monthly Information July 2021

The Federal Fiscal Court has referred to the Federal Constitutional Court the question of whether it is compatible with the Constitution that losses from the sale of shares may only be offset against gains from the sale of shares and not against other positive income from capital assets. The decision of the Federal Constitutional Court is likely to be eagerly awaited by many.

In another decision, the Federal Fiscal Court for the first time defined precise calculation parameters for determining double taxation of pensions, thus highlighting the threat of double taxation for future generations of pensioners.

In addition, the Federal Fiscal Court ruled that capital income from a fraudulent Ponzi scheme is in principle no longer to be taken as a basis for income tax assessment. The settlement effect also applies if the capital gains tax has been withheld by the debtor of the capital income but not declared to the tax office and paid over to it.

Income Tax

  • Are Loss Offset Restrictions for Losses on the Sale of Shares Unconstitutional?
  • Calculation parameters for avoiding double taxation of pensions
  • In the case of private pensions, double taxation cannot occur for systemic reasons
  • Online poker: Profits may be subject to income and trade tax
  • Income tax recognition of interest on back taxes and tax refunds
  • Capital income from a fraudulent Ponzi scheme is no longer to be taken as a basis for income tax assessment as a rule
  • Relief amount for single parents and spousal splitting not in the same year
  • Craftsmen’s costs also tax-deductible when moving out
  • Taxable useful life for computers, printers, software, etc. acquired for business purposes shortened
  • Tax consequences when renting out vacation apartments/houses abroad

Civil law

  • Doubts about solvency – real estate agent must advise against risky transaction

Tax/Social Security Dates – July/August 2021

Do you have any questions about the articles in this issue of Monthly Information or about other topics? Please contact me. It will be a pleasure for me to advise you.

Link to all client monthly information 2020 and 2021

Über Sibille Decker

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