Das Finanzgericht hat in einer Entscheidung festgehalten, dass eine Wertaufholung betreffend Anteile an einer Kapitalgesellschaft zunächst mit der vorgenommenen Teilwertabschreibung zu verrechnen ist. Es gilt die Verrechnungsreihenfolge “Last in, First out”. Die Berechnungen sind allerdings für jeden Fonds getrennt vorzunehmen. Wegen grundsätzlicher Bedeutung wurde Revision beim BFH zugelassen.
(Quelle: V.S.H. Dienstleistungs GmbH)
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