Anstelle des Werbungskosten-Pauschbetrages, den das Finanzamt automatisch berücksichtigt, können Sie Werbungskosten auch im Einzelnen nachweisen. Werbungskosten sind alle Aufwendungen, die Ihnen im Zusammenhang mit steuerpflichtigen Kapitalerträgen entstehen. Informieren Sie sich, wann ein solcher Nachweis tatsächlich lohnt und welche Aufwendungen absetzbar sind.

1. Wann Sie sich die Mühe des Nachweises ersparen können

a) Wenn Ihre Aufwendungen nicht höher sind als der Werbungskosten-Pauschbetrag

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b) Wenn Ihre Kapitalerträge insgesamt nicht höher sind als der Sparerfreibetrag und der Werbungskosten-Pauschbetrag

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2. Wann der Nachweis von Werbungskosten vorteilhaft ist

a) Wenn Ihre Kapitalerträge höher sind als der Sparerfreibetrag und der Werbungskosten-Pauschbetrag

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b) Wenn Ihre Werbungskosten höher sind als die Kapitalerträge

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3. Was Sie zum Werbungskostenabzug wissen sollten

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a) Werbungskosten müssen im Zusammenhang mit Kapitalerträgen stehen

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b) Werbungskosten müssen der Einkunftserzielung dienen

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c) Werbungskosten dürfen auf Dauer nicht höher als die Kapitalerträge sein

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d) Werbungskosten können auch absetzbar sein, wenn keine Erträge erzielt werden

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e) Keine Werbungskosten sind Nebenkosten der Anschaffung und Veräußerung

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f) Keine Werbungskosten sind Wertminderungen der Kapitalanlage

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4. Welche Aufwendungen als Werbungskosten absetzbar sind

Abschlusskosten für einen Bausparvertrag

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Arbeitszimmer, Büro

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Ausländische Quellensteuer

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Bankgebühren

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Beratungskosten

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Besuch der Haupt-, Gesellschafter-, Genossenschaftsversammlung

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Bürokosten

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Computer

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Computerprogramme

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Depotgebühren

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Emissionsagio

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Fachliteratur

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Fahrtkosten zur Bank

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Fahrtkosten bei wesentlicher Beteiligung

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Finanzierungskosten

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Mietgebühren für Safe oder Schließfach

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Mitgliedsbeiträge zu Wertpapierschutzverbänden

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Nachzahlungszinsen auf Steuernachforderungen

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Negative Erträge bei Investmentfonds

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Notarkosten

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Rechtsverfolgung

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Schuldzinsen

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Seminare

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Steuerberatungskosten

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Stille Beteiligung

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Stückzinsen bei Wertpapieren

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Vermögensverwaltungsgebühren

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Verwaltungskostenbeiträge bei Hapimag-Aktien

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Vorschusszinsen bei einem Sparbuch

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Gezahlter Zwischengewinn bei Investmentfonds

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5. Wie Werbungskosten bei Dividenden berücksichtigt werden

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6. Wenn Werbungskosten gleichzeitig auf Dividenden und Zinsen entfallen

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Xxxxxxxx:
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7. Wie Sie negative Einnahmen bestens nutzen

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8. Wie Sie Ihre Werbungskosten steuerlich geltend machen

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9. Werbungskosten als Freibetrag auf der Lohnsteuerkarte?

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