Options in tax law

(1) In der Tax balance kann die Bemessungsgrundlage durch Bilanzierungs- und Bewertungswahlrechte beeinflusst werden.

(2) According to the UStG, an exemption from sales tax can be waived (§ 9 UStG).

(3) In the case of an option transaction, the buyer of the option acquires the right from the seller of the option against payment of an option premium to buy a certain number of underlyings permitted for option trading (e.g. shares) at the end of the term or at any time within the term of the option or for sale.

(4) Partnerships in individual countries can opt for taxation like a corporation.

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