Kapitalerträge können - statt zu den Einkünften aus Kapitalvermögen - auch zu anderen Einkunftsarten gehören. Dann werden sie aufgrund des Subsidiaritätsprinzips vorrangig diesen Einkunftsarten zugerechnet und nicht den Einkünften aus Kapitalvermögen (§ 20 Abs. 8 EStG). Gleichwohl unterliegen auch diese Erträge der Kapitalertragsteuer, die Sie sich jedoch anrechnen lassen können.

1. Zurechnung zu den betrieblichen Einkunftsarten

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

Xx xxxxxx Xxxx xxxxxxx Xxx Xxxxxxxxx xxxxxx:

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

Xxxxxxxx xxxxxxx xxxx xxxx xxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx, x. X. Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxx, Xx. xxx.
XXXXXXXXX: Xxx xxxxxxx xxx Xxxx xxxxxxxxx, xxxxxx Xxxxxx xxx "xxxxxxxxxxx" xx xxxxxxx xxxx. Xxxxx xxxxx Xxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxx xxx "xxxxxx" xxxx. Xxx Xxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx".

Xxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xXxxxxx, XxxXxXxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxx:

  • Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxx xx x, x. x. xx x xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xx x xxxxxxx xxxxxxxxxx.
  • Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xx. xx Xxxx x x.X.x. xx xx Xxx. x XXxXx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx "xxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xxx. x XXxX xxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx:

  • Xxxxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xXxxX, XXx xxxxxxxxxx x x xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxx xxxxxxx x Xxxxx xxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx XXxXx.
  • Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, x. X. xxxxxxxxxxxxx Xxxxxxxxxxxxx.
  • Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Kein Kapitalertragsteuerabzug von bestimmten betrieblichen Kapitalerträgen

Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx xxx Xxxxxx xxx xx Xxx. x XXxXx, xxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx: Xxx xxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x, xxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x, xxxx XXxXx:

  • Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx,
  • Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx,
  • Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxx, XxxXx xxxx Xxxxxxxxxxxxxxxxxxxxxxx,
  • Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx,
  • Xxxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxx xxx Xxxx xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxx xxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.

Xxxx xxxxxx xxx Xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx.

XXXXXXXXX: Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxx x.x. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xx xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxxxx xxxx xxxxxxxxxxx, xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx, Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx. Xxx xxxxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx Xxx. x Xxxx x xxx x XXxXx.

Xxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx xx xxx Xxx. x Xxxx x XXxXx. Xxxx xxxx xxxx xx xxxx, xxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.

2. Zurechnung zu den Einkünften aus Vermietung und Verpachtung

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

Xx xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxx x xxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx:

  • Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.
  • Xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxx xx xxx xxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxxx xx xxxXxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x Xxxxxxxx x XXxXx.

Xxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxx x xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x xxxxx xx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx.

XXXXXXX:
Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx:
x Xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx.

3. Zurechnung zu den Einkünften aus nichtselbstständiger Arbeit

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxx xxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx xxx xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

  • Xxxxxxxxxxxxx xxxxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx. Xx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.xx.xxxx, XXX xxxx X. xxxxx.
  • Xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx Xxxxxxxxxxxxx, xxxx Xxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxxx xxx x x xxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx, xxxxxxx xxx xxx xxxxxxx Xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx "xxxxxxxxx" xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx XxxXxx. Xxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.
  • Xxxxxx xxx xxxxx XxxxxxxxxxxxxXxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx Xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xx xxxxx xxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx xxxx. Xxx Xxxxxx xxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXX Xxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
  • Xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXXX X xxxxxx.

XXXXXXXXX: Xxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxxx xxxxxxxxx.

4. Zurechnung zu den sonstigen Einkünften

Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx XxxxxxxXxxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx", xxxx xxx Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxxx xxxxxxxxx.

Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxx xxx xx xx Xx. x XXxX xxx xxxxxxxxxx. Xxx xxx xxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxxx, xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx" xxxxxxx. Xxx Xxxxxxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, x. X. xxxx

  • xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxx xxxx
  • xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx.

Xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxx xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxx xxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xx xx Xx. x Xxxx x XXxXx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxx xx xxx XXxXx. xXXXxXxxxxxxxx xxx x.x.xxxx, XX xxxx X. xxxxx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!