Von ausländischen Kapitalerträgen behält der ausländische Staat häufig eine Quellensteuer ein. Diese Quellensteuer können Sie in Ihrer Steuererklärung geltend machen. Eine Besonderheit stellt die neue EU-Zinssteuer dar, die seit dem 1.7.2005 in einigen Staaten erhoben wird. Hier erfahren Sie die Einzelheiten zur Erstattung und zur Anrechnung von ausländischer Quellensteuer.

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1. Wie Sie die ausländische Quellensteuer nutzen können

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2. Wann ausländische Quellensteuer ermäßigt wird

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3. Wie Sie ausländische Quellensteuer erstattet bekommen

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4. Wie ausländische Quellensteuer angerechnet wird

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Besonderheit bei Anrechnung von ausländischer Quellensteuer auf Dividenden

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Bei der Anrechnung werden der Sparerfreibetrag und Werbungskosten-Pauschbetrag berücksichtigt (bis 2008)

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Die Anrechnung ausländischer Steuer ist nur begrenzt möglich

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5. Wann der Abzug der Quellensteuer günstiger ist

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6. Wie Sie von der Anrechnung fiktiver Quellensteuer profitieren

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7. Abzug und Anrechnung der EU-Zinssteuer seit 1.7.2005

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