Wertveränderungen in der Abgeltungsteuer

The taxation of capital gains and losses has occupied the courts since the introduction of the „Abgeltungsteuer“. On the basis of a systematic analysis of income from capital assets, it is proven that section 20 (2) EStG intents the taxation of all realized capital gains and losses. This finding is confirmed by the relationship to the - constitutionally questionable - special loss offset restrictions. In particular, however, the offsetting restriction for total losses also creates new discrepancies between section 20 (2) EStG and the offsetting of losses. In order to eliminate the discrepancies as well as the revealed weaknesses of section 20 (2) EStG, an addition to the disposal surrogates is proposed.