Am 29. Oktober 2014 haben in Berlin 51 Staaten ein Abkommen über den automatischen Austausch von Kontodaten unterzeichnet. Ab 2017 übersenden die teilnehmenden Länder Kontrollmitteilungen über Kapitalerträge an die Heimatländer der ausländischen Anleger. Betroffen sind bereits Konten, die Ende 2015 bestehen. Damit ist das Bankgeheimnis endgültig abgeschafft.

1. Die Berliner Erklärung vom 29.10.2014

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2. Der neue OECD-Standard zum automatischen Informationsaustausch

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3. Weitere Formen des steuerlichen Informationsaustauschs

a) Der Informationsaustausch gemäß Artikel 26 OECD-MA

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b) Die EU-Zinsbesteuerungsrichtlinie

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c) Die EU-Amtshilferichtlinie

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Das EU-Amtshilfegesetz

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d) FATCA: Foreign Account Tax Compliance Act

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4. Historische Entwicklung des steuerlichen Informationsaustauschs

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