Kapitalanleger: Aufgelder bei festverzinslichen Kapitalanlagen sind keine Anschaffungskosten

Steuerrecht

Ein beim Erwerb einer festverzinslichen Kapitalanlage (Namensschuldverschreibung) gezahltes Aufgeld (Agio) oder gezahltes Abgeld (Disagio) stellt keine Anschaffungskosten der Schuldverschreibung dar.

Es ist nach der Verfügung der Oberfinanzdirektion (OFD) Frankfurt a. M. vielmehr ein Rechnungsabgrenzungsposten zu bilden, der über die Laufzeit des Wertpapiers linear aufzulösen ist. (OFD Frankfurt a. M., Verfügung vom 5.2.2019, S 2133 A – 002 – St 210)

Juli 25, 2019/von JH

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Kapitalanleger: Aufgelder bei festverzinslichen Kapitalanlagen sind keine Anschaffungskosten

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