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Die Besteuerung von Investmentanteilen im alten Steuerrecht (bis 31.12.2017)

In: Kapitalertragsteuer und Abgeltungsteuer verstehen

Author

Listed:
  • Oliver Rhodius
  • Johannes Lofing

Abstract

Zusammenfassung Dieses Kapitel schildert wichtige Rechtsgrundlagen aus dem bis zum 31.12.2017 gültigen Investmentsteuerrecht, da diese auch für die Besteuerung von Fondserträgen ab dem 01.01.2018 noch von Bedeutung sind. Eine umfassende Beschreibung des bis zum 31.12.2017 geltenden alten Investmentsteuerrechts finden Sie ausschließlich in den Auflagen 1 bis 5 dieses Fachbuches. Die Ausführungen in diesem Kapitel 4 beziehen sich auf Besteuerungsgrundlagen nach altem Recht, die für die so genannte fiktive Veräußerung per 31.12.2017 relevant sind.

Suggested Citation

  • Oliver Rhodius & Johannes Lofing, 2022. "Die Besteuerung von Investmentanteilen im alten Steuerrecht (bis 31.12.2017)," Springer Books, in: Kapitalertragsteuer und Abgeltungsteuer verstehen, edition 6, chapter 4, pages 71-97, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-36987-3_4
    DOI: 10.1007/978-3-658-36987-3_4
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