Die einkommensteuerliche Behandlung börsengehandelter Optionsgeschäfte im Rahmen privater Vermögensverwaltung

The legal situation is unclear and difficult to disentangle in its complexity. This dissertation provides answers and fresh impetus for the income tax treatment of options transactions. The work helps the legal practitioner and enhances insights into current income tax law in the fields mentioned. The author examines and presents the tax treatment of exchange-traded options transactions in the context of private asset management in all variants and branches, including those involving foreign currencies. Open questions are revealed, discussed and given consistent and practical solutions. There are tax gaps in the current statutory text. The author therefore recommends de lege ferenda additions to the wording.