Insight
2021 ·
Insight
§ 2 Negative deposit interest for private investors
Recently, nominally negative interest rates on bank deposits have increasingly been occurring. The tax authorities do not recognize a tax deduction. The article shows why negative interest is correctly to be taken into account for tax purposes as negative income pursuant to Section 20 (1) No. 7 EStG.
in: Heidelberger Beiträge zum Finanz- und Steuerrecht, Institut für Finanz- und Steuerrecht, Bd. 17 (2021): Das negative Vorzeichen im Steuerrecht, 23-51
