Untergang von Wirtschaftsgütern des Privatvermögens als Veräußerungsverlust.

»Destruction and Loss in Value of Private Assets as a Loss on Disposal«: Gains and losses on disposal of private assets are subject to taxation if the requirements of 17, 20 (2) or 23 of the Income Tax Act are met. According to the recent jurisdiction of the Federal Fiscal Court, 20 (2) also taxes the loss in value of a share. Due to this development, the thesis examines whether the loss in value or destruction of private assets - for example the burning of a painting - results in a taxable loss.