Abgeltungsteuer: Wie Leerverkäufe besteuert werden

1. Was sind Leerverkäufe?

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2. Wie werden Leerverkäufe steuerlich behandelt?

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3. Leerverkäufe um den Dividendenstichtag

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4. Deutsches Verbot und Meldepflicht von Leerverkäufen (ab 27.7.2010)

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5. EU-weites Verbot von Leerverkäufen (ab 1.11.2012)

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