Armin Hohenadler

Ironman/Ultraläufer

Simple Agreement For Future Equity Tax

Posted by armin on Oktober 8th, 2021

In the case of a forward contract, one party undertakes to acquire from the other party a fixed amount of ownership at a fixed price on a fixed future date. From a legal point of view, it is a bilateral enforcement treaty. The term buyer bets that the price of the underlying property will increase, and the futures seller bets that it will fall. Futures contracts can be paid in advance – if the purchase price is paid during the execution of the futures contract or repaid afterwards – if the purchase price is paid during the execution of the futures contract. They can also be physically charged in real estate or charged with a sum of cash equal to the difference between the contract price and the value of the property when the contract expires. If the number of shares to be acquired under a futures contract is variable (for example.B. the contract is considered a variable futures contract, depending on the future price of the underlying property.