shareholders of Wirecard could be a scenario well before: One day the stock will be booked from the Depot, because the company is insolvent, and the former securities worthless. Also in the case of futures transactions to hedge against exchange rate losses, the value of the option papers can be reduced to zero. However, all of these losses, the Treasury acknowledges reluctantly.
Patrick Bernau
editor responsible for the economy and the “money & More” the Frankfurt General Sunday newspaper.
F. A. Z. Facebook Twitter
The profits will be taxed with the flat tax, the deductibility of a total loss, but there has been for years in dispute. Once the Treasury did not want to take into account the total losses at all. This is not the left but the courts. Since this year, the Ministry of Finance of Hamburg, Olaf Scholz, has set the rule: total losses are only taken into account up to 10,000 euros per year.
The Treasury want to control? That’s not enough
The Scientific service of the Bundestag, the strange. In a report, which is the F. A. S. expresses serious doubts as to the constitutionality of the rule. The loss from share with a small residual value is not recognized, total losses, however, – “this distinction appears in an economic point of view little to be viable,” reads the report. And: The main reason for the rule was that the Treasury would secure tax revenues. “Whether this is sufficient objective reason, is questionable.” The Ministry of Finance answers, as in the case of any draft law to the government of the constitutionality had been tested.