3min chapter

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KONTRAFUNK aktuell vom 27. Juni 2024

KONTRAFUNK aktuell

CHAPTER

Entstehung und Einfluss des Cum-Ex-Modells

Berger entwickelte das Cum-Ex-Modell, das darauf abzielte, doppelte Kapitalertragsteuer zu erstatten. Trotz anfänglicher Unterstützung wurde 2014 entschieden, dass diese Praxis nicht tragbar ist.

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