Steueränderungen im Jahre 2019 für Sparer und Kapitalanleger

Nachfolgend finden Sie einen Überblick über die wichtigsten steuerlichen Änderungen des Jahres 2019 für Sparer und Kapitalanleger sowie praxisrelevante Hinweise.

1. Verluste bei Kapitalanlagen: 15. Dezember Stichtag für Verlustbescheinigung

Xxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx. Xxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxx xxxxx xxx. xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx". Xxx xxx Xxxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xx Xxxxxxxxxx xxx Xxxxx xx xxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xx xxxx Xxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x xxx x XXxXx:

  • Xxx Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxx xxxxxxxxxxx, xx xxxxxxxx xxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxx, xxx. Xxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxx, xxxx xxx Xxxx Xxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx. xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx
Xxxxxxx xxx xxx Xxxxxx xx. Xxxxxxxx xxxx: Xxx xx xxxxxx Xxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxx.

Xxx xxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx x xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx. Xxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx xx. Xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

2. Investmentbesteuerung: In 2018 erstmalige Versteuerung einer Vorabpauschale

Xxxx xxx x.x.xxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxx xxx. Xxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxxx xxxx xxx Xxx xxx Xxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, x.x. xx xxx Xxxxxx, xxx xxx Xxxxxxx xx Xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx. xxx xxx xxxx. Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxx xxxxxxxx xxx xxxxxx xxxxx xxxxx xx, xxxx xxx Xxxxxxx xxxxxxx xxxxx.

Xxxxxx Xxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxx. Xxx xxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx x xxxxxxxxxxxxxx xxxxxxxxxx x xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxx.

  • Xxx Xxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx. xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx.
  • Xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx x,xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxx x,xx Xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxx xxx. Xxx xxxxx Xxxxxxxxxxxxxx xxx x,xx Xxxx xxxxxx xxxx x,xx Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx xx.

XXXXXXXXX:xxxxxxxxxxxx Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxx xxxx xx, xxxxx xxx xxx xxx xxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxx xxxx xxx Xxxxxxxxx.

XXXXXXXXX:xxxxxxxxxxxx Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx, xxxx Xxx xxx xxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx xxxx, xxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxx xxxxxxxx.

XXXXXXX:xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx x xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxx xxxx XxxxxxxXxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xx xxxxxxxxxx Xxxx. Xxxx xx x.x.xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxxxxx. xXxxxxx: XXXx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx

3. Aktientausch: Steuerfalle "Barabfindung" ist rechtmäßig

Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx. Xxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxx Xxxxxxxxxxx: Xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx x!x xxx Xxxxxxxxxxxxxxx xxx xx Xxx. xx Xxxx x XXxXx. Xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxxx Xx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx xx xxxxxx Xxxxx Xxxxxx xxxxx XXxXxxxxxxxxxxx, xxx xx xx xxxx xxx xxxx xxxx xxxxxxxxx xxx.xxx XXX xxxxxxxxxxx xxxxx. Xxxxx xxxx xxxxxx xxxxx Xxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxx xxx xxx xxxxxx xxxxxx Xxxxxx xxxxx xxxxxxx XXxXxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx xx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx xx.xxx XXX. Xxx Xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx xx.x.xxxx xxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxx x xx x,xxxx xxxx. xx,xx XXX xx xxx xxxxx xxxxx Xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxx. Xxx Xxxx xxxxxxxxxx xxx xxx Xxxxxx xxx xx.xxx XXX xxx xxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxx, xxx xxx XX xxxxxxxxx.
  • Xxxxxxxxxxx: Xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xx Xxx. xx Xxxx x XXxX xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX. Xxxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx.

XXXXXXXXX: Xxx XX xxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xXXXx xxxxxxxx. Xxxxxxxx Xxx: Xxx XXX xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx, xxxx xxx Xxxxxx xxx xxxx xxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxx x.x.xxxx xxxxxxxxx Xxxxxx, xxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxx xxxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XXXX X xxxxx xxx XXXX X xxxxxx. Xxxxxxx Xxx xxxx, xxxx xxx Xxxxxx xxxxxxxx xxxxxx.

XXXXXXX: xxxxxxxxx xxxx xx xxxx xxxxxxx Xxxxx, xxx xxx xxx xxxxxx Xxxxx xxxx xxxxxxxxxxx xxx x xxx xxxx xxxx Xxxxxxxxxxxx: Xx xxx xxxxxxxx xxxxxxxx xxxxxxxxx xxx Xxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx, xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx: Xxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxxxx xxxx xx xxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxx. Xxxxxxxx xxxxx xx xx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxx xx Xxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx

4. Bargeldkontrollen: Verschärfte Kontrollen an den Außengrenzen der EU

Xxxxx xxxx xxxx xxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx x xxxxx xxx xxxxx "xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx". Xxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxx XX:

  • Xxx Xxxxxx xxxxxxxxx xxx XX xxxxxxx Xxx xxxxxxxxxxxx Xxxxxxxxx xx xx.xxx XXX xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx.Xxx xxxxxxx xxxxxxxx, xxxxx xxx Xxxx xxxxxx, xxxxxx xx xxxxxxxxx xxxxxx xxxx xxx x xxxx xx xxxxx Xxx xxxxxxx Xxxx xxx x xxxx xxx Xxx xx xxxxxxxxxxxxxx. Xx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxx xxx xx xxxxxxxxxx. Xxx Xxxxxx xxx xx.xxx XXX xxxx xxx Xxxxxx, xxxx xxxx xxxxxxx xxxxxxxx xxxx.
  • Xxx Xxxxxx xxx xxx XX xxxx xx xxx XX, x.X. xx xxx Xxxxxxx, xxxxxxx Xxx xxxxxxxxxxxx Xxxxxxxxx xx xx.xxx XXX xxxx Xxxxxxxxxxxx xxxx Xxxx xxxxxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxx Xxxxxxxx "Xxxxxxxxx xxx Xxxxxxxxxx". Xxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxxxx! Xxx Xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx Xxx xxxxxxxxxx.
  • Xxxxxxxxxxxx Xxxxxxx: Xx xxx Xxxxxxx xxxxxxx Xxx xxx xxx Xxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxx xxxx xxx x.x.xxxx x xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxx x xxx Xxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxx Xxxxxxxxx xxx xxxx xxx xx.xxx Xxxxxxx x x.xxx XXX xXxxxx: Xxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxx xxxxx Xxxx Xxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxx xxx XX xxxx xxxx XXxXxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx XX xxxx xxx xxx XX xxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxx xxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx xXxx xxx XX, Xxxxxxxxxxxxxxxx xxx x.xx.xxxxx.

  • Xxx Xxxxxxx "Xxxxxxxxx" xxx xx xxx xxxxx Xxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxx "Xxxxxxxxx" xxx Xxxxxxx, Xxxxxxxxxxxx, XxxxxxxxXxxxxx xxx Xxxx xxxxxx.
  • Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xx Xxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxx. Xxxxxx xxx xxxxxx Xxxx xxx. xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxx xxxx xxxx Xxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxx.
  • Xxx xxxxx Xxxxxx xxxxx xxx Xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxx, xxx xxx xxx xxxx xxxxxx xxxxxxx xxxx, xxxx xxxxx xxxxxxx. Xxxxxxxx xxxxx xxxxx xxx, xxxx xxxxxx Xxxx xxxxxxxxxx xxx x.xxx XXX xxxxxx xxxxxxx. Xxxx xxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xx xxxx XXxXxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXX: Xxx Xxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxx xxxx xx XXxXxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx.
XXXXXXX: Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxxx xxxxxxxx. Xxx XXxXxxxxxxxxx xxxxx xx x. Xxx xxxx xxxxxxxxxxx, xxx xxxxXxxxxXxxxxx xxxxxxxxxxxx. Xxxx xxx xx. Xxxx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxx xxx xxxx xxx xx.xxx XXX xxxxxxx xx.xxx XXXx xxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxx xxx xx.xxx XXX xxx xxx xxxxxx xxxxxxx xxxxxx xXxxxxxxxx xxx x. XXxXxxxxxxxxxxxxxxxxxxxxx. Xx xx. Xxx xxxx xxxxx xxx xxx x. XXxXxxxxxxxxxxxxxxxxxxxx xxxxx xxx XXxXxx xxxxxxxxx. Xxxxx xxxx x.x. xxxx xxx Xxxxx "xxxxxxxxx Xxxxxxxxxx" xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxx XxxxxxxxXxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxx Xxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xx Xxxxxxxxx xxx xxxx Xxxxxxxxxx xxx x.xxx XXX xXxxxxxxxxxxx xxx xx.x.xxxxx. Xx xxxxxxxx xxx, xxxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxxxxxx xx Xxxxxxx, xxxxxx xx xxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx.Xxxxxxx xxx xxxxxxxxx Xxxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx: XXxXxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx.

5. Aktiengewinne: Wertpapiere vor dem Verkauf auf Kinder übertragen

Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxx xxxxxxx xxx xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx xxx xx xxx Xxxxxx XXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxx Xxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxx xxx xxxx xxxx xxx Xxxxx xxx xxx Xxxxxxxx.

Xxxx xxx xxxxxxxxxxxx, Xxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxx xx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxxxx, xxx Xxxxxxxxxxx xxxxxxxxx x xxxxxxxxxx x xxx xxx Xxxxxx xx xxxxxxxxxxx, xxxxx xxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx, xxx xxxx xxxxxxxxxxxxx xxxx xxxx xxx xxxx xx xxx Xxxxxxxxxx xxxxxxxx, xxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxx" xxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxx xxxxxxxx xxxxxxx x Xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxx xxxxx xxx, xx xxx "Xxxxxxxxxxxxxxxxx" xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxx xx xxxxx XX xxxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx. Xx x.xx.xxxx xxxxxxxxxxx xxx xxxxxxx xxxxx Xxxxxx xxx XX xx xxxx xx Xxxx xxxx xxx xx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxx. Xxx Xxxxxx xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx XX xxx Xxxxx xxx x.xxx XXXxXxxxx. Xxx Xxxxxxxxx xxxxx xx xx.xx.xxxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX. Xxx xxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxx.
  • Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx Xxxxxxx xx. Xxx Xxxxxxxxxxx xxxxxxx xx xxx, xxx xxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx XXx xxxxxxxxxx. Xxx XXX xxx xxx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx "xxxxxxx Xxxxxxxxxxxx" xxxxxxxxxx xxxx. Xxxx xxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx XXX xxx xxx xxxx x xxxxxx xxx xxx Xxxxxxxxxx x xxxxxxxx xxxxxxxx. Xx xxxxx xxxxx xxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxx xxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx XXX xxx xxxxxxxxxxxxx, xxxxx xxx Xxxxxx xxxx xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxx Xxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxx xxxxxx, xx xxxxxxxxxx Xxxxx xxxxxxxxxx, xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxxxxxxx xx xxxxx Xxxxxx. Xxxxx xxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx xxxxx Xxxxxx xxx xx Xxxxx. Xxx xx xxx xxx Xxxxxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx. Xxxxxxxx: Xxx Xxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx. Xxxxx xxxxx xxxx xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx "xx Xxxx xx xxxxxx." Xxxxxxx xxx xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxxxxxxx xxxxxx.

6. Wertlose Aktien: Depotausbuchung reicht für Verlustberücksichtigung

Xxxx xxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxx xxxx. Xx xxxx xxxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxxxx, xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxx "Xxxxxxxxxxxxxx" xxx xxxxxxxxxxx xxxxxxxx, xx xxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx, xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxx xx.x.xxxx, x X xxxxxxx Xx.

XXXXXXX xxx xxxx xxxx xxx XX XxxxxxxxxxXxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxx xxx xxx Xxxxx xxxxxxxxx Xxxx xxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xx xxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx xx Xxxxxx xxxx xx xxxx Xxxxxxxx xx.xxx Xxxxxx Xxxxxx xxx XxXxxxxxx xx xxxxx Xxxxxxxxx xxx x.xxx,xx XXX xxxxxxxx. Xxxxx Xxxxxx xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xx Xxxx xxxx xxxx XXxxxxxxxxxxxxxxx Xxxxx Xxxxxxxxx xx. Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxxxxxxx xxxxx xxxxxxx xxx XxXxxxxxx xxxxx xxxxxxx Xxxxx xxxx. Xx xxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxx xxxxxx xxx Xxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxx xxxxxxxxxx xxxx. Xx xxx xxx xxxxxxxxx Xxxxxxx xxxx xx xxxxxxx. Xxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx.
  • Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxx. Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxx xxx Xxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxx xxxx xxxxxxxxx xxxx. Xx xxxxxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx xxxxx Xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxx xxxx, xxxxxx xxxxxxxx xxxxxxxxxx, xxxxx Xxxxxx xx xxxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxx xx xxxxxx. Xx xxxx xxx xxx XX Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxx xxx xXXXX X xxxxx.

7. EU-Quellensteuer: Zur Anrechnung ab dem Jahr 2017

Xxx xx xxxxxxxx XXxXxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx x.x.xxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx XXxXxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxx xx x xxxxxxxxx xx Xxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xx x xxxxxxx xxxx xxx xx. Xxxx xxxx xxxxx xx xxx xx x xxx. xx xx. Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx XXxXxxxxxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xx x, xxx xxxx xx Xxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xx xx Xxx. x XXX xxxx xxxx xxx xx Xxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx.

Xx xxxx xxxxxx xxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx xxxxx. Xxx xxxxxx: Xxx Xxxxx xxx Xxxxxxxxx xxx XXxXxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxx xx.xx.xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxx xxxx xxxx xxxxxxxxx xx Xxxx xxx Xxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx, xxxxx xx xxx Xxxxxx XXX xx xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xx xxxxx xxxxxxx Xxxxx xxxxxxx xxxxx

XXXXXXX xxxxx xxx XXX XxxxxxxxxxXxxxxxxxx xxxx Xxxxxxxx. Xxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxx xxxxxx xxxxxxxxxxxxxx, xx xxx Xxxxxxxxx xxx x.x. Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xXxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xx. xxxxxx xxx xx.xx.xxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx.

8. Kontenabruf: Zulässig jetzt auch für Vollstreckungsbehörden

Xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxxxxxxxx, xxx xx xxx xxxxx Xxxxxx xxx Xxxxxx xxx, xxxx xxxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxxx. Xxxx xxx x. Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxx xx xxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxx Xxxxxx xx Xxxxxxxxxxx xxx Xxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx xxx xxx xxx. Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x xxx x XXx.

Xxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xx xxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx Xxx. x Xx. x XXXx.

Xxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx xx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx XXX xxxxxxxx. Xx xx.xx.xxxx xxx xxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxx xxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxx. Xxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx XXX xxx xx Xxx. x Xxxx x XXx xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

  • Xxx xxx xxxxx Xxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxx xxx xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xx xxxx XXX xxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xx "xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx". Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx.
  • Xxxxxxxx xxxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx XXXx xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx XXXx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx XXXxXxxxxxxXxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx xxx Xxxxxx xxxxxxxx Xxxxxx xxxxxxxxx.

xxxxxx