Posts tagged #capital gains
All PostsVwGH: Deduction ban for income-related expenses with standard taxation
The Administrative Court (Verwaltungsgerichtshof, VwGH) ruled on the question of whether a ban on deducting business expenses and income-related expenses also applies when exercising a standard taxation option with regard to income from capital asset...
BFG: Capital income from foreign "black fund”
The Federal Fiscal Court (Bundesfinanzgericht, BFG) dealt with the tax base of investment income from a foreign "black fund". The plaintiff held shares in an investment fund at a Swiss private bank. This was a so-called "black fund", i.e. a foreign i...
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