Wenn Kapitalerträge zu anderen Einkunftsarten gehören

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.

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1. Zurechnung zu den betrieblichen Einkunftsarten

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Kein Kapitalertragsteuerabzug von bestimmten betrieblichen Kapitalerträgen

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2. Zurechnung zu den Einkünften aus Vermietung und Verpachtung

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3. Zurechnung zu den Einkünften aus nichtselbstständiger Arbeit

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4. Zurechnung zu den sonstigen Einkünften

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