Dürfen Wertpapiere innerhalb der Spekulationsfrist verkauft, damit ein steuerrelevanter Verlust realisiert und gleiche Papiere in gleicher Anzahl am selben Tag wieder gekauft werden? Bedeutung hat diese Frage nicht nur bis 2008, sondern auch ab 2009, weil jetzt Verluste jederzeit realisiert werden können, um sie mit positiven Kapitalerträgen zu verrechnen. Ein neues BFH-Urteil sorgt für Klarheit.

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