Mit Leerverkäufen wetten Spekulanten und Anleger auf fallende Kurse. Sie verkaufen Aktien, die sie gar nicht besitzen. Sie setzen darauf, dass die Papiere im Kurs fallen und sie diese später zu einem günstigeren Preis einkaufen können. Gewinn ist dann der Unterschiedsbetrag zwischen dem Leerverkauf und dem nachfolgendem Eindeckungsgeschäft. Was Sie hierzu wissen sollten.

1. Was sind Leerverkäufe?

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2. Wie werden Leerverkäufe steuerlich behandelt?

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3. Leerverkäufe um den Dividendenstichtag

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4. Deutsches Verbot und Meldepflicht von Leerverkäufen (ab 27.7.2010)

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5. EU-weites Verbot von Leerverkäufen (ab 1.11.2012)

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