Bloomberg Tax
Sept. 25, 2019, 2:15 PM

Boyish Banker Tells How His ‘Cum-Ex Education’ Led to Courtroom

Stephan Kahl
Stephan Kahl
Bloomberg News

A banker on trial over his role in controversial dividend taxes told a German court that he initially didn’t possess a deep understanding of the practice and only learned some details about Cum-Ex cases when he talked to prosecutors last year.

Nicholas Diable, 38, used his testimony to portray a man who was drawn into the world of finance at an early age, never met some of the key players of the Cum-Ex industry and sometimes only followed orders. He’d landed in finance after turning down a chance to play soccer for a London club.

To make his point, Diable ...