Beschränkte Anrechnung: Eindämmung von Cum/Cum-Geschäften

Als Cum/Cum-Geschäfte bezeichnet man Wertpapierverschiebungen, mit denen die Besteuerung von Dividenden umgangen werden soll (nicht zu verwechseln mit dem auch als Cum/Ex-Geschäft bekannten Dividendenstripping). Steuerausländer oder inländische Körperschaften können durch Verkauf von Aktien kurz vor dem Dividendenstichtag die Besteuerung vermeiden.

1. Was sind Cum/Cum-Geschäfte?

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2. Neue Regeln zur steuerlichen Behandlung

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Wirtschaftliche Zurechnung bei Wertpapiergeschäften

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Abgrenzung zum Dividendenstripping

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