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Indexzertifikate zwischen Spekulationsgewinn und Kapitalertrag: Zugleich ein Beitrag zur Dogmatik des § 20 Abs. 1 Nr. 7 EStG

Author

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  • Pankoke Stefan L.

    (Dr. jur., Mahre en droit (Aix-en-Provence), Wissenschaftlicher Referent am Max-Planck-Institut für ausländisches und internationales Privatrecht in Hamburg)

Abstract

Der Autor setzt sich in diesem Beitrag kritisch mit der einkommensteuenechtlichen Qualifikation von Indexzertifikaten durch die Finanzverwaltung auseinander. Im Vordergrund stehen Produkte mit teilweiser oder vollständig garantierter Rückzahlung des eingesetzten Kapitals. Diese Anlageinstrumente lassen sich mit dem formalen Dualismus von Spekulationsgewinn und Kapitalertrag kaum sachgerecht erfassen. In diesem Dilemma schlägt der Autor ein dogmatisches Verständnis des §20 Abs. 1 Nr. 7 EStG vor, welches die Bildung von Fallgruppen anhand einer ökonomischen Einzelfallbetrachtung ermöglicht und fördert.

Suggested Citation

  • Pankoke Stefan L., 2001. "Indexzertifikate zwischen Spekulationsgewinn und Kapitalertrag: Zugleich ein Beitrag zur Dogmatik des § 20 Abs. 1 Nr. 7 EStG," Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB), RWS Verlag, vol. 13(6), pages 465-473, December.
    • Handle: RePEc:bpj:zfbrbw:v:13:y:2001:i:6:p:465-473:n:3
    DOI: 10.15375/zbb-2001-0603
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