Doppelbesteuerung

Art. 13 MA Gewinne aus der Veräußerung von Vermögen

Bearbeiter: Prof. Dr. Dr. h. c. Franz Wassermeyer und Prof. Dr. Christian Kaeser

A. Musterkommentar

I. Preliminary remarks

1. A comparison of the tax laws of the OECD member countries shows that the taxation of capital gains varies considerably from country to country:

• – in some countries capital gains are not deemed to be taxable income;

• – in other countries capital gains accrued to an enterprise are taxed, but capital gains made by an individual outside the course of his trade or business are not taxed;

• – even where capital gains made by an individual outside the course of his trade or business are taxed, such taxation often applies only in specified cases, e. g. profits from the sale of immovable property or speculative gains (where an asset was bought to be resold).

2. Moreover, the taxes on capital gains vary from country to country. In some OECD member countries, capital gains are taxed as ordinary income and therefore added to the income from other sources. This applies especially to the capital gains made by the alienation of assets of an enterprise. In a number of OECD member countries, however, capital gains are subjected to spe...