These regulations have a significant impact on tax-relevant evaluations, particularly during the transition period:
Grandfathering with all special regulations
-
Financial innovations
-
no grandfathering
-
-
Certificates that are not financial innovations
-
unlimited inventory protection only until purchase including 14.3.2007
-
from purchase 15.3.2007 limited protection until 30.6.2009
-
from purchase 1.1.2009 directly without grandfathering
-
-
Special funds
-
Protection only until purchase including 9.11.2007
-
from purchase 10.11.2007 no grandfathering
-
Other important changes
-
Delimitation of validity HEV / no HEV.
-
Deferral of gains on shares and other capital gains.
-
Gains and losses from financial innovations can be offset against the old loss from section 23 in the same way as gains and losses from other securities.
-
Since January 1, 2009, it is no longer possible to deduct income-related expenses.
-
Since January 1, 2009, option writer premiums no longer constitute a separate tax category.
-
Devisentermingeschäfte sind ab 1.1.2009 abgeltungsteuerpflichtig.
-
Profits and losses on non-euro securities must be converted directly into euros on the respective order date.
-
Transactions on accounts and custody accounts marked as "Exclude from tax consideration" must be filtered out for the tax-relevant evaluations.