The discussion over this request takes place on the quality assurance side. Here the concrete reason, why this article on the QA sides was registered: So the article is to be used very incompletely and therefore hardly. --Fur 18:15, 26. May 2006 (CEST)

Coupon effect one calls effects, which appear with loans as consequence of a different height of coupon payments. The most important effects are the theoretical coupon effect and the fiscal coupon effect.

Theoretical coupon effect

Fiscal coupon effect

Starting point is that coupon payments are taxable. On the other hand profits on exchange are income tax-free with standard loans in the German tax law, if they are realized outside of the speculation period.

Loans with low coupon have lower vat interest charges than loans with high coupon.

Articles in category "Coupon effect"

We found here 31 articles.