Seit dem 1.7.2005 sollen Zinserträge aus Auslandseinlagen steuerlich besser erfasst werden. Dazu versenden so gut wie alle EU-Staaten Kontrollmitteilungen über Zinserträge von Anlegern aus anderen EU-Staaten an die heimischen Finanzbehörden. Nur zwei EU-Mitgliedsländer und einige Drittstaaten bewahren ihr Bankgeheimnis und behalten stattdessen eine Zinssteuer ein. Hier erfahren Sie die Einzelheiten zu den neuen Regeln.

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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

Xxx xxx XXxXxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxx xx.xx.xxxx xxx. XxxxxxxxxxxxxxXxxxxxxx. Xxxxx xxxxxxx xx xxxx xx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxx xxx xxx x.x.xxxx xxxxxxx xxxxxx xxx xxx xxxx xxx x.x.xxxx xxxxx xxxxxx xxxxxxxxxxx xxxxxx xxx xx XXXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxx Xxxxxx xxx xxxxxx Xxxxxxxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxXxxxxxxxx xxx XXxXxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxx, xxx xxxx xxx xx x xxxxx Xxxxxxxx xx xxxxxx XxxxxxxxxxxxxxXxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx:

  • Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xx xxxxxxxxx.
  • Xxxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx:

  • Xxxxxxx xxxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xx xxxx xxx xxxxxxx Xxxxxxxx, x. x. xxx xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx.
  • Xxxxxx xxx Xxxxxxxxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xx xxxx xxx xxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx xxxxx xxx xxxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxx "xxxxxxxxxx".
  • Xx xxx Xxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxxxXxxxxxxx xxx xx.xx.xxxx xxxxxxxxx, xxxxxx xx xx xxx x.x.xxxx xxxxx Xxxxx xxxx, xx xxxx Xxxxxxxxxxxxx xxxxxxx.

XXXXXXX: Xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx x.x.xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx XXxXxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxx xx Xxxx x XXXx.

XXXXXXX:
Xx xxx XxxxxxxxxxxxxxXxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxx xxxx xxx xxx XXxXxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxx xxxx xxx x.x.xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx.

Xxxxx xxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxx x.x.xxxx xxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx x,xx Xxx. xxxxxxx, xxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xxxx xxx Xxx. Xxxx "xxxxxxxxx" xxxxxx. Xxxxxxxx Xxxx xxxxxx Xxxxxx xxx, xxxx xxx Xxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxx "XxxxxxxxxxxxxxXxxxxxxx" xxxxxx xxx xxx xxx xxx XXxXxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx, xxx xxx XxxxXX xxx xxx Xxxxxxxxxx XxxxxxXxxxxxxxxxxx, xxxx xxxxx Xxxxxxx xxxx xxxxxxxxxxx xxx xxxxx "xxxxxxxxx". Xxx xxxxxxxx, xxxx Xxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx.

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.

XXXXXXXXX: Xxxxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xXX, XxxX, XXxXx, Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxx, xxxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx xxxxxx xxxxxxxx xxx. Xxx xxx xxxx xxx Xxxx, xxxx xx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxx xxxxx xxxx xx xxxxxx Xxxxxxx xxxxxxxx, xxxx xxxx xx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxxxxxxxxx xxxx xx xxx Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xx xxxxx xxxxxxx XXxXxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, x. x. Xxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx XXxXxxx, xx xxx xxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxx, xxx xxx Xxxx xx Xxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxx xxx XXxXxxxxxxxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxx xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxx xx XxxxxxXXxXxxxxxx.

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.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx. Xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx xxxxx xx Xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx XX. Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxx Xxxxxxx, x. X. Xxxxxxxx, Xxxxxxxx.

Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx. Xxxxxxxxxx xxx, xxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxx xx xxxxx XXxXxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxx, xxxxx Xxxxxxxx xxxxxxxxxx xxx XX xxxxxxxxx.

Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXxXx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXxXx. Xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxx xxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxx xxx x.xxx XXX xxxxxxx.

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.

Xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxx Xxxxx xx xxxxxxxxxx. Xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxx.

  • Xxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xx XXxXxxxxxx xxxxxx Xxxxx xx Xxxxxxxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx.
  • Xxx Xxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx, Xxxxxxx xxx. xxxxxx Xxxxx xx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx x xxxx xx.x.xxxx: xx xx xxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxx x xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.
xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxx, xxxxxxxxxxx, Xxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxx Xxxxxxxxxxxx x xxxxx xxx xxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxx x xx xxxxxx Xxxxx xxxxxxxxxxx xxxxxxxx xx xx XXxXx.
Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxx xxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xXXXx.

Xxx Xxxxxxxxxx xxxx xx xx XXxX xxx xxxx Xxx xxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx XXxX, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxx:

  • Xx xxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxx, xxxx Xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxx. x.xxx XXX xxxx xxx xxxxxxx xxxx.
  • Xxx Xxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
  • Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxx xxxxx xxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx.
  • 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.

XXXXXXXXX: Xxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxx "Xxxxxx XXX" xxx, xxx xxxx xx xxx xxxxxx xxxxxx xxxxxxxxxxxx Xxxxx "Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx".
XXXXXXXXX: Xxxxx Xxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxx xxx xxxxxxxx Xxxxxx Xxxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxx. Xxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx, xxxx xx xxx xx xxx xx x xxxxx xxxxxxxx. Xxx Xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxx, xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxx xxxxxxx xx Xxxxxxxxx xxx xx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx x.xxx Xxxx. Xxx Xxxx xx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xx Xxxxx xxx xxx Xxxx xxx. Xxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxx xxxxx. Xxx Xxxx xx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx.

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Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, x. X. Xxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxx xxxxx xx x, XxxxxxxxxxxxxxXxxxxxxx xxx. xxxxxx Xxxxx xx.

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.
  • Xxxxxx Xxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xx. Xxxx xxxxxxx Xxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx.
  • Xxx xxxx XXX xxxxxxxxxx Xxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx x xxxxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxx: xx xxx Xxx. x xxx x XXxXx xx xxxx: xx xxx Xxx. x XXxXx. Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxx xxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxxxxx xxx xxx Xxxxxxxxxx xxx XXxXxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx, Xxxxxxx xxxx xxxx: Xxxx Xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxx.

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.

Xx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxxXxxxxxxxxx xxx Xxxxxx, Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx. Xxxxxx xxxxxxxx xxxxXxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx, xxxx xxx xxxx xxxxx xx xx xx XXxX xxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx xx. Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxx xxxx xxxxx, xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxx xxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxx Xxx xxx Xxxx xxxx "Xxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxxx xxx xxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxx xxx xxx xxxx xxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XX xx xxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxx xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xxxxxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxxxx xxx xxx XXxXx.

Xxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx xxxx xxxxx x xxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx xx xxxxxx Xxxx xxxxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

9. Zur Anrechnung nach Aufhebung der EU-Zinsrichtlinie

Xxxx x xxxxxxxxxxxx x xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxx xx x xxxxxxxxx xx Xxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xx x xxxxxxx. Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx XXxXxxxxxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xx x, xxx xxxx xx Xxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xx xx Xxx. x XXX xxxx xxxx xxx xx Xxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx.

Xx xxxx xxxxxx xxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx xxxxx. Xxx xxxxxx: Xxx Xxxxx xxx Xxxxxxxxx xxx XXxXxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxx xx.xx.xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxx xxxx xxxx xxxxxxxxx xx Xxxx xxx Xxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx, xxxxx xx xxx Xxxxxx XXX xx xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xx xxxxx xxxxxxx Xxxxx xxxxxxx xxxxx

XXXXXXX xxxxx xxx XXX XxxxxxxxxxXxxxxxxxx xxxx Xxxxxxxx. Xxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxx xxxxxx xxxxxxxxxxxxxx, xx xxx Xxxxxxxxx xxx x.x. Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xXxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xx. xxxxxx xxx xx.xx.xxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx.

10. Der Common Reporting Standard

Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx Xxxxxxxxx Xxxxxxxx xxx XXX xxx xxxxxxxxxx.xxxxxxXx XXXxXxxxxxxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxx XxxxxxxxxXxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxx xXxxxxxxxx xx xxx x. Xxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx XXX xxxxxxxxxxxx. Xxxxxxxxxxx xx xxx Xxxxxxxxx XXX xxxxxx Xxx: xxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

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