Abgeltungsteuer: Wie Zinsen aus Privatdarlehen versteuert werden

1. Zinseinnahmen aus Privatdarlehen

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a) Verwendung des Darlehens nicht für Einkunftszwecke

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b) Verwendung des Darlehens für Einkunftszwecke

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2. Was sind nahestehende Personen?

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Darlehen zwischen Ehegatten

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Darlehen zwischen Angehörigen

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Darlehen zwischen Nicht-Familienangehörigen

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3. Zinseinnahmen aus stiller Beteiligung oder partiarischem Darlehen

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4. Zinseinnahmen bei Beteiligung an einer Kapitalgesellschaft

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5. Zinseinnahmen bei Back-to-back-Finanzierung

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6. Ausfall eines Darlehens

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7. Gesetzliche Grundlage

§ 32d EStG - Gesonderter Steuertarif für Einkünfte aus Kapitalvermögen

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