411 REFERENCE · Wiktionary
Spekulationsfrist
Reference material by Wiktionary contributors. This retains its source identity and is not 411 news reporting.
German
Etymology
de :af Spekulation<t:speculation> -s- Frist<t:period/deadline>
de Spekulation -s- Frist speculation period/deadline
Pronunciation
de [ʃpekvlat͡si̯ˈoːnsˌfʁɪst]
de De-Spekulationsfrist.ogg <<Germany>> (<<Berlin>>)
de Spe ku la ti ons frist
Noun
f
de finance tax holding period, speculative period a legally defined minimum period that an asset must be held before its sale can be tax-exempt or tax-privileged
de Bei Immobilien beträgt die Spekulationsfrist in Deutschland üblicherweise zehn Jahre, nach deren Ablauf der Veräußerungsgewinn steuerfrei ist. For real estate in Germany, the holding period is usually ten years, after which the capital gain is tax-free.
de Werden Wertpapiere innerhalb der Spekulationsfrist verkauft, unterliegen die Gewinne der vollen Besteuerung. If securities are sold within the speculative period, the profits are subject to full taxation.
Declension
f
Synonyms
de Haltedauer holding period; often used as a synonym in a tax context
de Behaltefrist retention period
Antonyms
de unbefristet indefinite
Coordinate terms
de Abgeltungsteuer capital gains tax
de Veräußerungsgewinn capital gain
de Steuerfreiheit tax exemption
de Anschaffungszeitpunkt time of acquisition
Related terms
de spekulationspflichtig subject to speculation tax
de Fristablauf expiration of a deadline
References
Spekulationsfrist
Spekulationsfrist