19/15771
Consideration of negative interest rates in tax law
Introduced
10 December 2019
Last action
—
Status
Erledigt durch Ablauf der Wahlperiode
Sponsors
—
Subjects
Discovery layer
Source updated
6 November 2023
Summary
Presentation of a draft law: classification under tax law of the negative deposit interest charged by banks for the transfer of capital as negative income within the meaning of the EStG, offsetting for the taxpayers charged as part of the loss offsetting within capital income, possibility of determining it as a loss carryforward
Machine translation from German. The official text remains authoritative.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
2 official files
19/16585
Drucksache · DE · 17 January 2020
19/15771
Drucksache · DE · 10 December 2019
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.