Währungskursgewinne und -verluste bei Umstellung auf den Euro

The planned currency change to the Euro has led to a number of legal problems. In particular in the process, exchange profits can be made. Michael Kotschnigg has carried out research to determine in which countries such profits should be registered. Specifically, questions on assigning these profits to a particular business are dealt with briefly. The author gives a critical analysis of the decisions of the Federal Court of Finance and also presents his conclusions on the basis of this analysis.