Capital gain

Income from assets; the precise definition is given in Section 20 EStG. – Increase in the value of a capital investment, such as the rise in the price of a share. – Profit on the course of assets (the income received from selling an asset).

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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