2Sem.
Until 2009 (31.12.?), only capital gains were tax-free; capital losses until then are no longer offset against current gains! Dividends are always subject to capital gains tax of 25% + solidarity surcharge + corporation tax if applicable - even on shares acquired before 2009! Exceptions within the FSA and/or non-assessment certificate from the tax office! I wish you all a peaceful pre-Christmas period and a happy 2nd Advent!
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2Sem.
@1999-topeuro not quite correct as far as I know: if the dividend is paid in full from the tax deposit account, the dividend is not subject to taxation for domestic shareholders (e.g. Telekom, Deutsche Post)
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2Sem.
Thanks for the addition, that's basically true! But you shouldn't rely on it: at Swiss Post it was paid until 2022 (in my opinion at least partially) for 2023 in 2024, but it was not a "deposit distribution" and therefore fully taxable with capital gains tax! For Telekom, this has been the case so far and should (but not certainly) remain so for a few more years!
However, taxation will then take place when the Telekom shares are sold, as the possible price gain is added to the price gain by the dividends received in the years of ownership of the Telekom share! However, offsetting losses with other shares is thus made possible. Hopefully this will not be changed: I particularly appreciate this factor in the Telekom share (in addition to the super dividend)!
However, taxation will then take place when the Telekom shares are sold, as the possible price gain is added to the price gain by the dividends received in the years of ownership of the Telekom share! However, offsetting losses with other shares is thus made possible. Hopefully this will not be changed: I particularly appreciate this factor in the Telekom share (in addition to the super dividend)!
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