SteuerSparbrief - Archiv

Der Online-SteuerSparbrief erscheint monatlich im Umfang von rund 16 Seiten und ist Teil des Abonnements von Steuerrat24. Die aktuelle Ausgabe steht jeweils ab Monatsbeginn zum Abruf in der Rubrik "SteuerSparbrief" bereit.

Falls Sie eine frühere Ausgabe versäumt haben, können Sie hier die letzten Ausgaben des SteuerSparbriefs aufrufen.

 

Da die Einkommensteuer auf Kapitalerträge grundsätzlich mit der Abgeltungsteuer abgegolten ist, muss die 'Anlage KAP' nicht mehr ausgefüllt werden. Aber es gibt viele Fälle, in denen Sie die Kapitalerträge dennoch in der Steuererklärung angegeben müssen (Pflichtveranlagung) oder zu Ihren Gunsten freiwillig erklären sollten (Wahlveranlagung). Jeder Ehegatte muss ggf. eine eigene 'Anlage KAP' abgeben. Hier erläutern wir Ihnen die wesentlichen Fälle, in denen Sie das Formular ausfüllen müssen oder sollten.

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1. Verzicht, Pflicht oder Wahlrecht zur Abgabe der Anlage KAP

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2. Anträge (Zeile 4-5)

a) Beantragung der Günstigerprüfung (Zeile 4)

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b) Überprüfung des Steuereinbehalts (Zeile 5)

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3. Erklärung zur Kirchensteuerpflicht (Zeile 6)

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4. Kapitalerträge, die dem Steuerabzug unterlegen haben (Zeile 7-11)

a) Kapitalerträge

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b) Steuerabzug von der Ersatzbemessungsgrundlage (Zeile 9)

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c) Verrechnung noch nicht ausgeglichener Neuverluste (Zeile 10-11)

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5. Sparerpauschbetrag (Zeile 12-13)

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Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxx, xxxxx Xxx xxxx Xxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxx xx xxx xxxxxx xx Xxxxx xx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxx xxxx xxxxx Xxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx. Xxxxxx Xxx xx Xxxxx x xxxx "x" xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx.

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XXXXXXXXX: Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxx xxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxx xxxx Xxx "Xxxxx" xxx xx Xxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx "Xxxxxx XXX" xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx. Xxxx: Xxxxxxxxxx Xxx xxx xxxxx Xxxx xxx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxxxxxx xxx xx Xxxxx xx "x" xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxxxxx Xxx xxx. xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx Xxx xxx Xxxxxxx, xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxx.

6. Kapitalerträge, die nicht dem Steuerabzug unterlegen haben (Zeile 14-19)

Xx xxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxx "xxxxxxxxxx". Xx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxx xxxxx xxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx x xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxxxxx xxxxxx:

  • Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx, xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxx xx.
  • Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxx XXxXxxxxxxxxxxxxxxx xx.
  • Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xx.
  • Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxx xx.
  • Xxxxxx xxx xxxxx Xxxxxxxx, xxx Xxx xx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxx.

Xxxxxxxx xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxxxxx xxx Xxxxxxxxxxxxx xxx XxxXxXxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx x x xxxxxxxx.
    Xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xx xx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxx.
  • Xxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx.
  • Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx Xxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxx x xxx x xxxxx Xxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx xxx Xxxxxxxx x xxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxxx Xxxxx x.

a) Kapitalerträge aus dem Ausland (Zeile 15-18)

Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xx.

Xxx Xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxx. Xxxxxxx xxxx Xxx xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxxxx xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xx. Xxxx xxxxxxxx xxxxxxxxxxxx

  • Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx, xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx.
  • Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxx xxxxx xx xxxxx Xxxxx xxx xxxxx xxxxxxxxx Xxxx xxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx, xxxx xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxx xxxx. Xxxx xxxx: Xxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx.
Xxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx. Xxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxx xx Xxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxx XXX xxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xx.

XXXXXXXXX: Xxx xxxxxxx xxxxxx xxxxxx xxxxxx, xxxxxx Xxxxxxxxxxx xxx xxx "Xxxxxxxxxx" xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx x xxxx Xxxxxxx, xxx xxx xxxx xxxxxxxx xxx xxxxxxxxxx xx Xxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxx xxx Xxxxxx xxxxxxxxxx.

XXXXXXX: Xxxxxxxxx xxxxxx xx, xxxx Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx xxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx, xxx Xxx xxx Xxxxxxx xx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx. Xxxxxxx xxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx x xxx. xxxx xxx Xxxx xx xxxx. Xxx xxxxxxxx: Xx xx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx Xxxxx Xxxxxxxxxx xxxxxxxxx xxxx, xxx Xxx xx Xxxxx xxx Xxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxxx xx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx!

XXXXXXXXX: Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx x xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx! Xxx xxxxxxx xxxx xxx, xxxx Xxx xxx Xxxxxxxxx xx xxx Xxxxxx Xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx. "Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxx" xxx x Xxx. x Xxxx x XxxXxXx.

Xx xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx

Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxx xxx xxx. Xxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx. Xxxxxx xxxxxx Xxx xxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx, xxx Xxx xx xxx xxxxxxxxxxx Xxxxxx Xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xx. Xxxxx Xxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxxxxxxxx, xxxx Xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxx Xxx xxxx xxxxx xxxx xxxxxx x xxx xxxxxx xxxxx Xxxxxx xx xxx "Xxxxxx XXX" x xx xxx Xxxxxxxxxx xxxxxxxx.

Xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx.

XXXXXXXXX: Xxx Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx xxx Xxxxx xxxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxx xx Xxxxxxxxxxx xx x xxx Xxxxxxxxxx xxx xx x xxxx x x xxx Xxxxxx. Xxxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxx, xxxxxxx Xxx xxxx xx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxxxxx xxxxxxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx.

Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxx "Xxxxxx XXX"x

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xx x. Xxx xxxxxxx xxxx xxx xx xxx "Xxxxxx XXX" xxxxxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx x xx Xxxxxxxxxxxx x xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxx Xxx xxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxx xxxxx xxx x xxx xxxxxxxxx xx xxx "Xxxxxx XXX". Xx xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxx XXX.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx

b) Kapitalerträge aus dem Ausland mit EU-Zinssteuer

Xxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx, xxx xxxxx xxxxxxx XXxXxxxxxxxxxxxxx xxx XXxXxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxx xxxxxx xx x xxx xxx xxxxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, XXXx. Xxx 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 xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx 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 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.

Xxxxxx Xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx xxx xxx xx Xxxxxxx xxxxxxxx XXxXxxxxxxxxx xxxxx Xxx xxx xxxxx xxxxxxxxxxx Xxxxx xx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxx xxx XXxXxxxxxxxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx XXxXxxxxxxxxx.xxxxxx

c) Erstattungszinsen vom Finanzamt (Zeile 19)

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxx xxx xxxxx xxxxxx xxx xxxxxxx xxx xxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxxx xxxxxx, xxxx Xxx xxxxxxxxx xxx Xxxxxx x xxxx xxxx xxxxxxxxxxxxxxxxx x Xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx: Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxx Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxx x xxxxxx xxx xxx Xxxx x xxxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxx xxxx Xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxx "Xxxxxx XXX" xxxxxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx.

Xxxxx Xxx xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxxxxxxx xxx "Xxxxxx XXX" xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx. Xxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx, xxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. X.X. xxx xxxxx xxxxxxxxxxxx, xxxx Xxx xxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx Xxx xxxxxxx, xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx xXxxxx xx xxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

d) Kapitalerträge aus einer Kapitallebensversicherung

xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xXxxxxxxxxxx

Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxx Xxxxxxxxx:

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxx xxx xxxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxx Xxxxxx xxxxxxx xxx, xxxx xxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxx Xxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xx xxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx. Xxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxx xxxxx. Xxx xxx Xxxxxxxxxxxx xxxx xxx xx xxxx xxxxxxxxxxxx XxxxxxXxxxxx xxxxxxxxxxx.

Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxxx, xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxx x Xxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxxxxxx.
  • Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxx xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxx xxxx xxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx. Xxxxx Xxxxxx xxxxxxxxxxx xx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX: Xxxx xxxx xx xxxxxx xxxxxxxxxxx xxx: Xxx Xxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxxxxx "Xxxxxxx" xxx xxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx.

xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xx. X. xx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx.

  • Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xx xxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx, xx xxxxx xxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxx xxxxxxxxxxxxxxx xxxxx. Xxxx xxxxxx xx xxx Xxxxxxxxxx, xxx xxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx, xxxx xx xxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx xxxx. Xxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx.

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xx xxx "Xxxxxx XXX" xx Xxxxx xx xxx.

XXXXXXXXX: Xx Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx, xxxxxx Xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxx xxxxxxx.

xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxx

Xx Xxxxxxxxxxxxxxxxx, x.x. xxx Xxx xxx xxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx

Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxx xxx xxxxx xxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxx. Xxxxxxx xxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx.

Xxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx x xxx xxx xxxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

e) Investmentfonds

Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx,xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxx Xxx xxxxx xx xxx Xxxxxx XXXxXXX xxx.

7. Kapitalerträge, die der tariflichen Einkommensteuer unterliegen (Zeile 20-27)

Xx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x. Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xXxxxx xxx, xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxx, xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xXxxxx xx xxx xxx, Xxxxxxxxxxxxxxx xxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxx xxx, Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxx xxxx xXxxxx xx xxx xxx.

a) Kapitalerträge aus privaten Darlehen (Zeile 21-22)

Xxxxxx xxx xxxxxxxx Xxxxxxxx, xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx

  • Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxx, x. X. xxxx Xxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, x. X. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx.
  • xxx Xxxxxx xx xxxxx "xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxxx Xxxx xxxxxx, xxx. XxxxxxxxxxxxxXxxxxxxxxxxx.

XXXXXXX: Xxx "xxxxxxxxxxxx Xxxxxxxxxxxx" xxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxx xxxxxxx. Xxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx
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Xx xxxxxx Xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxx xxxxx xxxxx xxx xx x Xxxxxxxxxxxxxxx xxxxx xxxxxx, xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxx Xxx xxx Xxxxxx xxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxx x.

b) Kapitalerträge aus Lebensversicherungen (Zeile 23)

Xxxxxxxxxxxxxxx xxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx Xxxxxxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx xxxx Xxxxxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx.xxxxxxXxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x Xxxx x XXxX x"xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx"x xxxxxx. Xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx.

c) Kapitalerträge aus unternehmerischer Beteiligung an einer Kapitalgesellschaft (Zeile 24-25)

Xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx XxxX, xxxx XX xxx Xxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxx Xxx

  • xx xxxxxxxxxx xx x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx
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Xxx xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx.

Xxx Xxxxxx xxxxxxx Xxx Xxxxx xx, xxx xxx Xxxxxxxxxx xxxxxx Xxx xx Xxxxx xx xxx. Xxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx xx. Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

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  • Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx x xxxxxxx xxxxxx.
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XXXXXXXXX: Xxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxx xxxxxx xxx xxx Xxxxxxxx xx Xxxxx xx xxx. Xxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxx xx xxx xxxxx xxx Xxxxxxxx xxx xxx xxxxxx Xxxxxx xx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xx xx x xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxx x.

d) Sonstiges (Zeile 26-27)

Xx Xxxxx xx xxxxx Xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx, xxxx Xxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xx xxxxx XxxXx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx XxxX xxxxxxxxx xxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxx xxx xxx XxxX xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxx xxx xxxx xxxxxxx xxxxxxxxxxxxx xxx xxx xxx Xxx. x Xx. x XXxXx. Xxxxx xxxxxxx xxxx xxx Xxxx xxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx XxxX xxxxxxxxxx.

Xx Xxxxx xx xxxxxxxxx Xxx, xx Xxx xx xxxxxxxx XxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx xxxxx. Xx xxxxxxx xxxx xxxx xx Xxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx.

8. Anzurechnende Steuern (Zeile 48-53)

Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx Xxx xxxxx xx xxx "Xxxxxx XXX" xxxxxxx. Xxx Xxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

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9. Kapitalerträge, die zu anderen Einkunftsarten gehören (Zeile 54-56)

Xxxxxxxxxxxxxxx xxxxxxx x xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxx xx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

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10. Dividenden aus Girosammelverwahrung (Zeile 57)

Xxxxx Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xx.xxx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xx xx Xxxxx xxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx xx Xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xxxxx Xxx xxxx Xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xxxxxxx xxx xx Xxxxxxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx Xxxxxxxx xx xxxxxxxxx,xxxxxxxx xxxx xxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx Xxx xxxx xxxx xxxxxxx xxx xxx xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxx x xxxx xx. Xxx xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxx.

11. Ausländische Familienstiftung (Zeile 58-60)

Xxxx xxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

12. Steuerstundungsmodelle (Zeile 61)

Xx Xxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx x xxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx xxx XXxX xxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxx xx xxx Xxxxxx xxxxxxxxx xxxx. Xxxxxx Xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx.

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13. Kapitalerträge aus Beteiligungen - Anlage KAP-BET

Xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx XxxXxXxxxxxx, xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx. Xx xxxxxxx xxxx xxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xxxxxxxxxxxxxx

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14. Kapitalerträge aus Investmenterträgen - Anlage KAP-INV

Xxx Xxxxxx XXXxXXX xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx. Xxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxx x xxx xxxxxx x xx xxx Xxxxxx XXX xxxxxxxxxxx. Xxx Xxxxxx XXXxXXX xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxx xxx x xxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxx.

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