Portugal Telecom 6.25% Portugal Telecom 2016 ISIN No. PTPTCYOM0008 The bond was exchanged into a listed loan. I. About the Company and the Debt Restructuring Portugal Telecom (PT) was a subsidiary of the Brazilian telecom company Oi SA (Oi) from Ma...
I am returning to Germany after living abroad in 2014. My residence is registered abroad, and there is no Double Taxation Agreement (DBA). My capital income consists of dividends and interest from German stocks, foreign stock funds, European bond fu...
I still have a carryforward loss of 14,616 from 2008 that has not yet been offset. Now in 2012, I have realized capital gains: 11,748 euros from the Maxblue account (options and certificates) 11,142 euros from IG Markets (CFDs on the DAX) and thoug...
We have 3 children aged 11, 13, and 15. Each of them has their own investment account (2 of them are held in Germany, one for the youngest child is held in Luxembourg) as well as a savings account with a German building society. The grandparents ha...
Hello, I have a carryforward loss of several thousand euros from "income from private sales transactions according to § 23 EStG in the version applicable until December 31, 2008". My tax office points out that these losses can be offset against cap...
Next year (2013) I will receive a severance payment of 160 TEUR, for which the five-fifths rule should apply (concentration). I am married, my wife has no income. For example: My income from work in 2012 is 70 TEUR. Next year, I do not plan to have ...
The interest of a bond held in Switzerland (Inter Renta) from 2009 is to be taxed retrospectively (flat-rate tax or voluntary disclosure). For this purpose, the interest income must be determined. 1. Example: Dividend gross amount 705.00 ...
I sold 1 South African zero bond in 2010. I no longer have the purchase receipt for the bond. The purchase was made in 1997. In the tax assessment for 2010, the replacement basis of the bank and the corresponding tax incurred were accepted. Now they ...
Dear Sir or Madam, The following situation exists: In my securities account, there are BMW zero coupon bonds (WKN 480463). These bonds were transferred to this account from other accounts in the year 2001. The personal acquisition data (value and ...
Dear Sir or Madam, I have a profit-sharing certificate (acquired 03/2009, term 3 years) of a non-listed AG, which has been in regular insolvency since 02/2011. As far as I know, a profit-sharing certificate is only "subordinated" and I assume that I...
Hello, I am a German citizen (with a double household management, not a cross-border commuter) and employed in Austria by an Austrian company. 1. Do I have to file a tax return for 2010 due to my German stock portfolio and profits of approximately 6...
I am considering taking out a loan in Swiss Francs as a private individual. The equivalent amount exchanged in Euro will be used to generate income through investment in bonds, stocks, certificates, etc. The Swiss Franc loan will be repaid later thro...
I am considering whether a GmbH can be a sensible structure for my private asset management. The following question is crucial for me: How are capital gains (especially interest income from bonds, price increases of funds, certificates, commodities,...
Dear Sir or Madam, I am instructing you to clarify the following question that does not concern me personally: A friend of mine was not paid a credit balance according to the income tax assessment for 2008 because it was set off due to a federal an...
Dear Sir or Madam, I would like to trade American ETFs (exchange traded funds - e.g. QQQQ or SPDR) with interactive brokers. How are these treated in terms of tax law? Kind regards, W. Schulz
I purchased several fixed-rate bonds through Volksbank in 2007 and earlier, and stored them in my depot with them. I acquired the bonds at approximately their nominal value; I no longer have the purchase receipts. In February 2008, I transferred the ...
EUR Podium Note Credit Suisse from 25.02.2003, term 5 years, so-called financial innovation, fixed interest for years 1 and 2, my tax advisor says that the years 1 and 2 with fixed interest are taxable income, not the years 3-5, here it is speculativ...
Hello, I bought a bond with variable coupon in 2003 (value 2500 euros) that runs until 17.10.2009. I sold this bond on 21.01.2008. In 2006, there was a change of custody/bank transfer, so the selling bank did not know the purchase value and therefore...
