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← 🇩🇪 Bundestag/SCHRIFTLICHE FRAGEdip-320520

Steuereinnahmen durch die zum 1. Januar 2021 eingeführte Verlustverrechnungsbeschränkung für Termingeschäfte

Stage otherUpdated 4mo ago

This written question seeks information regarding the tax revenues generated following the introduction of restrictions on offsetting losses from derivative transactions, which took effect on January 1, 2021. The inquiry aims to evaluate the financial impact of these tax rules on the national budget. This procedure primarily affects investors and financial institutions engaged in derivatives trading, as well as the national tax administration.