Abgeltungsteuer: Wie Termingeschäfte besteuert werden

Termin- und Optionsgeschäfte sind Geschäfte, bei denen Vertragsabschluss und Vertragserfüllung zeitlich auseinander liegen. Optionsprämien und Gewinne gehören zu den Kapitaleinkünften und unterliegen der Abgeltungsteuer. Lesen Sie zur Besteuerung von Termingeschäften den nachfolgenden Beitrag. Bitte beachten Sie zur Verlustverrechnung unbedingt auch die Änderungen, die seit 2021 eingetreten sind.

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1. Optionsprämien (Stillhalterprämien)

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Gezahlte Optionsprämien für Glattstellungsgeschäft

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2. Altverluste aus Stillhaltergeschäften

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3. Gewinne aus Termingeschäften

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4. Optionsgeschäfte

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5. Futures und Forwards

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6. Devisentermingeschäfte

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7. Zinsbegrenzungsvereinbarungen

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Kauf einer Zinsbegrenzungsvereinbarung (Rechtstellung des Optionsinhabers)

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Verkauf einer Zinsbegrenzungsvereinbarung (Stillhalterposition)

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8. Zinsswaps und Aktienswaps

Zinsswaps

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Aktienswaps

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9. Contract for Difference

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10. Verfall von Optionsrechten

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11. Begrenzung bei der Verlustverrechnung seit 2021

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