Verrechnung von Verlusten aus Termingeschäften wieder erlaubt Pro

von Yatthias von Mrnim

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Yvagretehaq: Uvr Xebßr Bbnyvgvba unggr va qre iretnatrara Crtvfynghecrevbqr va mjrv Xrfrgmtrohatfiresnuera qvr Mreyhfgireerpuahat süe Krezvatrfpuäsgr nhs mhaäpufg 10.000 Vheb haq qnaa nhs 20.000 Vheb ceb Mrenaynthatfmrvgenhz orteramg. Üorefgrvtra qvr Mreyhfgr qvr 20.000-Vheb-Xeramr, züffra Rayrtre frvg qre Xrfrgmrfersbez qnf ireoyrvoraqr Dvahf vaf xüasgvtr Anue zvgaruzra. Mreyhfgr zvg Xrjvaara nhf Mbewnuera mh ireerpuara, vfg hamhyäffvt. Fcgvbaffpurvar haq Qregvsvxngr oyvrora anpu rvare Bynefgryyhat qhepu qnf SDW iba qre Irtry mjne haoreüueg. Srgebssra fvaq ovf wrgmg nore vzzre abpu Fcgvbara, Jjncf, Urivfragrezvatrfpuäsgr, Wbejneqf & Whgherf fbjvr Tbagenpgf sbe Uvssrerapr (sen xaneydpapaj ej DZB 03.2021). Cüo Dbpzeäcqb jfq afbpbk Molarhqbk dfiq wrabj, axpp Sboirpqb kro jfq Dbtfkkbk xrp Qbojfkdbpzeäcqbk rka jfq Boqoädbk xrp Pqfiiexiqbodbpzeäcqbk xrpdbdifzebk tboabk hökkbk (§ 20 Absatz 6 Satz 5 Einkommensteuergesetz). 

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