1Semana
Unfortunately, many statements here are not correct ....
For tax purposes, it is the inflow and not the value date that counts.
For tax purposes, it is the inflow and not the value date that counts.
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1Semana
@Dividenden-Sammler completely wrong...if the value date is in 2024, this date also applies for tax purposes.
You cannot process the posting transaction from 2024 in 2025 😉
You cannot process the posting transaction from 2024 in 2025 😉
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1Semana
@SAUgut77 then read up on tax law - the inflow and outflow principle applies ... at least in Germany, which I assume also applies to you. If you are liable to pay tax in another country, the rules may of course be different. Or there are already many rulings that regulate this situation.
If I have it right in my head ... §11 EStG
If I have it right in my head ... §11 EStG
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1Semana
@Dividenden-Sammler So a dividend booked in 2024 is also treated for tax purposes in 2024 and that is how it remains.
This is different, for example, if a distribution is canceled and then rebooked (e.g. for REITs)
This is different, for example, if a distribution is canceled and then rebooked (e.g. for REITs)
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1Semana
@Dividenden-Sammler so your statement is so generally wrong.
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1Semana
@SAUgut77 However, the dividend was not booked in 2024 but only in terms of value date (which is decisive for the interest calculation at the bank) but was received by the holder in 2025 (i.e. booking date). There are special cases, that's true. However, these do not apply in the case of a dividend payment/distribution.
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@Dividenden-Sammler I have now looked again and I think you are right. I deleted the wrong comment.
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1Semana
@DoppelSchlechtMinus Thanks, no problem. But it's also a bit twisted in places. Even if it is logical, e.g. with interest, it can also be different for tax purposes.
This would also be a special case (interest), for example, but unfortunately it will probably not work with the usual practice at TR (as an example), as they usually always pay the interest from the previous month in arrears in the following month. It would be different if the credit was usually made on the 31st of the month and was now only posted on January 2nd due to the weekend/holiday etc.
Loan interest/installments or salary payments also belong to such special cases - as a small digression.
This would also be a special case (interest), for example, but unfortunately it will probably not work with the usual practice at TR (as an example), as they usually always pay the interest from the previous month in arrears in the following month. It would be different if the credit was usually made on the 31st of the month and was now only posted on January 2nd due to the weekend/holiday etc.
Loan interest/installments or salary payments also belong to such special cases - as a small digression.
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