Der Sonderweg der Kapitaleinkünfte

After more than a decade since the special approach to income taxation was adopted, it is analysed from a constitutional perspective, taking into account the volatility of capital income and its classification as a subsequent type of income. The special regulations for private capital income are scrutinised in accordance with Article 3 (1) of the Basic Law. For the resulting impairments of Article 3(1) of the Basic Law, the justifications resulting from the legislative materials are first analysed in order to then address the focus of this monograph: the volatility of this type of subsequent income as a justification.