Verrechnung von Verlusten aus Aktien: Übergangsregelung bei Verlusten aus wertlosem Verfall von Aktien

Juni 18, 2025 | Uncategorized | 0 Kommentare

Der Gesetzgeber hat die Verlustverrechnung des § 20 Abs. 6 Sätze 5 und 6 im Rahmen des Jahressteuergesetzes 2024 aufgehoben. Die Aufhebung ist am 6.12.2024 in Kraft getreten und ist in allen am 6.12.2024 offenen Fällen anzuwenden.

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