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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Xxxxxxx Xxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx.

4. Kapitalerträge, die dem Steuerabzug unterlegen haben (Zeile 7-13)

a) Steuerabzug von der Ersatzbemessungsgrundlage (Zeile 11)

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b) Verrechnung noch nicht ausgeglichener Neuverluste (Zeile 12-13)

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5. Sparerpauschbetrag (Zeile 14-15)

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6. Kapitalerträge, die nicht dem Steuerabzug unterlegen haben (Zeile 16-23)

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

a) Kapitalerträge aus dem Ausland (Zeile 17-21)

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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.

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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: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx

b) Kapitalerträge aus dem Ausland mit EU-Zinssteuer (Zeile 17-21 und 59)

Xxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx, xxx xxxxx xxxxxxx XXxXxxxxxxxxxxxxx xxx XXxXxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxx x.x.xxxx xxxxxxxx xxxxx xx x xxx xxxxx xxxxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, XXXx. Xxxx xxxxxxxx Xxxxxx xxx xxx

  • XXxXxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx,
  • XxxxxxXXxXxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxx xxx Xxx Xxxxxx.
  • xxxxxxxxxxx xxxx xxxxxxxxxxxx XXxXxxxxxxx Xxxxxxxx, Xxxxxx, Xxxx xx Xxx, Xxxxxxx Xxxxxx Xxxxxxx, Xxxxxx xxx XxxxxxxXxxxxx.
Xxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx xxx xxx xx Xxxxxxx xxxxxxxx XXxXxxxxxxxxx xx Xxxxx xx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxx xxx XXxXxxxxxxxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xx.

Xxx XXxXxxxxxxxxx xxxx x xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx x xxxxx xxxxxxx xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxx XXxXxxxxxxxxx xxxxxxxxxxxx, xxxxxxx Xxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx XXxXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xx x xx xxxxx Xxxxxxxxxx xxx xx x, xxxx Xxxxxxxxxx xxx xx x xx xxxxx Xxxxxxxxxxxxx xxx x x. xxxxx xxx xxxxxxxxxxxx XXxXxxxxxxxxx xxxxxxxx Xxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxx XXxXxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx xxx xx XXxXx, xxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxxxxxx xxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx XXxXxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx.

Xxx xxxxxxx xxx Xxxxx xxx XXxXxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxxx. Xxxx xxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xXXXx xxx, xx xxxxxxx Xxx Xxxx, Xxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxx, Xxxx xxx Xxxxxxxxx xxx Xxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx xxxxxxxxxx xxxx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx XXxXxxxxxxxxx.

c) Erstattungszinsen vom Finanzamt (Zeile 23)

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 .

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 xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx. Xxxxx Xxx x xx xxx xx xxx Xxxxxx xxxxxxxx x Xxxx Xxxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx xxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxx Xxx xxx xxx xxxx XXX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXX X xxxx, XXXX X xxxxx xxx XXXX X xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx XxX xxxxxxx xxx x XxX xxxxxxxx xxx xxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XX.

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:

xXxxx 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.

xXxxx 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.

Xxxxxx Xxxx xxxx xx Xxxxx xxxx xxxx xxxxx xxxxxxxxxxx xxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx!

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.
  • xXxx 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.

7. Kapitalerträge, die der tariflichen Einkommensteuer unterliegen (Zeile 24-28)

a) Kapitalerträge aus privaten Darlehen (Zeile 25-26)

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
x xxx Xxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxx
x xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx.

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:xxxxxxXxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxx x.

b) Kapitalerträge aus unternehmerischer Beteiligung an einer Kapitalgesellschaft (Zeile 27-28)

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
  • xx xxxxxxxxxx x x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxx xxxx.

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.

Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx:

  • Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx x xxxxxxx xxxxxx.
  • Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx.
  • Xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx x xx xxxxx Xxxxxxxxxxxxxxxxx xxx x x x xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xx x xxxxxxxxx x xxx xxxx xxxx xxx xxx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxx xx XXxX x.X.x. xx x Xx. xx XXxXx.

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:xxxxxxXxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxx x.

8. Kapitalerträge aus Beteiligungen (Zeile 31-49)

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

  • xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx,
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  • Xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx,
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Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xx. Xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxx xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxx.

  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxxxxx xx xxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx.
  • Xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx.
  • Xxxxx Xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xx xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxx xxxx.
  • Xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxx xx xxxxxxx, xxxxxxx Xxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxx xxxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxx. x Xx. xx XXx. Xxxx xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx. xxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx.

Xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xx xxxx xx xxxxx "Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx" xxx xxx Xxx. x Xx. x XXx. Xxx xxx xxx xx Xxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx XXX xxxxxx. Xxxx xxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xx:

Xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxx, xxx xxx xxxx xxx xxxxxxxxxx Xxxxx xxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxxxx xx Xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxx xxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx.

Xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxx xx Xxxxx xxxxx xx. Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

9. Anzurechnende Steuern (Zeile 50-59)

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.

Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxx xxxx

  • Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xx xxxxxxxxxx xxxx xXxxxx xxxxxx,
  • Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx xXxxxx xxxxxx,
  • Xxxxxxxxxxxxxxxx, xxx xxxxx xxx XXxXxxxxxxxxx xxxxxxxxxxx xxxxx xXxxxx xxx.

10. Kapitalerträge, die zu anderen Einkunftsarten gehören (Zeile 56-58)

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.

Xx xxxxxx Xxxx xxxx Xxxxxxxxx:

  • Xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx.
  • Xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx.
  • Xxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xxx "Xxxxxx X, X, X xxxx X" xxxxxxx. Xxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.
  • Xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxx xxx Xxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx. Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

11. Verrechnung von Altverlusten (Zeile 60-61)

Xxxxxxxxx Xxxxxxxx, xxx xxxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxxx xxx xxx xx.xx.xxxx xxxx xxxxx xxxxxxxxxxxx xxxxx, xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxx. xxxxx xxx Xxxxxxxxxxx xxx xx.xx.xxxx xxxxx Xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

  • Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxxxxx xxxxxx xxxxxxxxxx xx Xxxxx xxxx. Xxxxxxxx xxxxxx xxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxx xx xxx "Xxxxxx XX"x.
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Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxx xxxxxxxxxxx, xxxxxxx xxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx.

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12. Steuerstundungsmodelle (Zeile 62)

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