Die Verfassungsmassigkeit Der Verlustverrechnungsbeschrankungen Bei Einkunften Aus Kapitalvermogen

»The Constitutionality of Restrictions Regarding the Offsetting of Losses with Income from Capital Assets«: Preliminarily, this thesis addresses the constitutional standards regarding the restrictions for offsetting of losses, in particular as these pertain to the fundamental rights to equality and freedom. The core of this publication examines the constitutionality of Paragraph 20 (6) of the Income Tax Act. The author concludes that only sentences 1-3 of Paragraph 20 (6) of the Income Tax Act are compatible with the fundamental right to equality, whereas sentences 4-6 are unconstitutional.