Geld im Ausland anzulegen, ist weder verboten noch unanständig. Doch der Finanzminister hegt den finsteren Verdacht, dass Anleger auf diese Weise nicht nur der Zinsabschlagsteuer ausweichen wollen, sondern nach dem Motto "aus den Augen, aus dem Sinn" überhaupt die Versteuerung vergessen. Falls Sie Ihre ausländischen Kapitalerträge ordnungsgemäß versteuern wollen, sollten Sie zumindest über die - nicht gerade einfachen - Steuerregeln Bescheid wissen.

1. Was ausländische Kapitalerträge sind

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2. Wie ausländische Kapitalerträge steuerlich behandelt werden

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3. Wie ausländische Dividenden und Spekulationsgewinne ab 2001 besteuert werden

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4. Wie Erträge aus ausländischen Investmentfonds besteuert werden

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5. Besonderheit bei Dividenden aus Frankreich

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