Zinsanlagen im Ausland: Kontrollmitteilungen und EU-Zinssteuer

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Vorab: Ende der EU-Zinssteuer

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1. Welche Staaten Kontrollmitteilungen versenden

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2. Welche Staaten Zinssteuer erheben

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Kontrollmitteilungen von Deutschland an die Zinssteuer-Staaten

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Anonyme Abführung der Zinssteuer

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Bescheinigung über Zinssteuerabzug

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Statt Zinssteuer wahlweise Kontrollmitteilungen möglich

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Besonderheit in der Schweiz: Schweizerische Verrechnungssteuer

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3. Welche EU-Gebiete Kontrollmitteilungen oder Zinssteuer wählen

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Großer Informationsaustausch in Steuersachen mit Jersey ab 2009

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4. Welche Kapitalerträge von Kontrollmitteilung oder Zinssteuer erfasst werden

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Welche Kapitalerträge nicht betroffen sind

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Nicht betroffen sind auch sog. Grandfathered-Anleihen

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Xxxx Xxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxx xxxxxxxxx xxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx "xxxxxxxxxxx" Xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxx xxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxx xxx. xxx xxxxxxxxxxxxx Xxxx xxxx xxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxx xxxx x xx Xxxxxxxxx, xxxxxxxxxxx, Xxxxxxx, Xxxxxxx x xxx xxxx XXxXxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx Xxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxx xxxxxx Xxxxxxx xxx "XxxxxxxxxxxxxxXxxxxxxx" xx. Xxxxxx Xxx xxxxxxx xxxx, xx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxx "xxxxxxxxx" xxxx, xxxxx xx xxxxxxx xxxx xxxxxx Xxxxxxxx xxxx. xxxxxxxxx: Xxxx xxxxxx xxxxxx XXxXxxxxxx xxxxx xxxx xxxx xxx Xxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xxxx xxx xx.x.xxxx xxx xxxx Xxxxxxxxxxx xxx XxxxxxxxxxxxxxXxxxxxxx xxxxx xxxx xxxxxxxx, xxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx.

5. Welche Personen von Kontrollmitteilung oder Zinssteuer betroffen sind

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxx XXxXxxxxxxxxxxxxx xxxxxxx xxxxxx.

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6. Welche Zahlstellen zu Kontrollmitteilung oder Zinssteuer verpflichtet sind

Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxx xx xxxxx xxxxxxx XXxXxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxx, xxx xx Xxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xx xxxxx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xxxx xx xxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxxx.xxxxxx

XXXXXXX: Xx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxx xx xxxx xxxxxxxxxxx Xxxxxx xxxxx. Xxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx. Xxxxxx xxxx Xxxxxxxxxx xxxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxxxxx.

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7. Wie ausländische Zinserträge in Deutschland besteuert werden

Xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx, xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx Xxx xx Xxxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxxx Xxx Xxxxxxxxx xxxxxx, xxx xx xxxxx, xx xxxxxxx Xxxxxxxx Xxx xx xxxxxxxx xxxx xx xx xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx.

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• Xxx XXxXxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxx XXX xxxxx: xx Xxxxx xxx xxx, xxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xx xxxx. xxx xxxx xx xxx "Xxxxxx XXX"x.

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Trotz Kontrollmitteilungen dennoch Quellensteuerabzug?

Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx xxx xx XXxXxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxx xx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx: Xxxxxx xxxxxxxx xxxx XXX xx Xxxxxxxxxxx xx x xxx Xxxxxx xxx xx x xxx Xxxxxxxxxx.

• Xxxxxx Xxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxx XXX xxxxxxxxxxx Xxxxxxxxxxx.
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8. Wie Zinserträge von Ausländern in Deutschland besteuert werden

Xxx xx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx, xxx xxxx xxx xxx xxx. Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XXxXx.

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9. Zur Anrechnung nach Aufhebung der EU-Zinsrichtlinie

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10. Der Common Reporting Standard

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