Cover of 'undefined'
Joachim Englisch

Die Abgeltungsteuer für private Kapitalerträge – ein verfassungswidriger Sondertarif

[Final Withholding Tax on Private Investment Income – An Unconstitutional Tax Privilege.]
2016. X, 94 pages.
Published in German.
  • sewn paper
  • available
  • 978-3-16-154805-5
Based on the case law of the German Constitutional Court, this book offers a comprehensive analysis of the constitutionality of the special income tax treatment of individual financial investments. It concludes that at least in the light of recent developments in the field of automatic exchange of financial account information, the current preferential regime has become unconstitutional.

Veröffentlichungen zum Steuerrecht (SteuerR)