No abuse of tax structuring in the event of the sale of worthless shares

The sale of worthless shares does not depend on the amount of the consideration, nor does it lead to an abuse of tax structuring by the taxpayer. This has now been fully clarified by the German Federal Fiscal Court in its judgement of 29.09.2020. Gerald Herrmann explains the facts and consequences of the judgement in Handelsblatt Steuerboard.