Beziehen Personen mit Wohnsitz im Ausland Kapitalerträge aus Deutschland, sind die Erträge im Allgemeinen hier weder steuerpflichtig noch unterliegen sie der Abgeltungsteuer. Dennoch erheben die Banken oftmals Kapitalertragsteuer, weil sie die Ausländereigenschaft nicht kennen. Hier erfahren Sie, wie Sie als Steuerausländer sich die einbehaltene Steuer erstatten lassen können (OFD Frankfurt vom 6.6.2012, S 2410 A-26-St 54).

1. Welche Kapitalerträge dem Steuerabzug unterliegen

Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx x xxx. Xxxxxxxxxxxxxxxx x xxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxxx xx xx xx XXxX xxxxxxxxxxx. Xxxx xxxxxxxx x.x. xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xx Xxxxx xxx xx x xxxxxxxxxx x,x x Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx "Xxxxxxxxxxxxxxxx" xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx x Xxx. x XXxXx, xxxx xxx xxx Xxxxxxxxx xx xxxxxxxxxx xx x xx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x XXxXx.

Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx:

  • Xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxx xxx Xxxxx xxxx Xxxxx xxx xxxxx Xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. xx XXxXx.
  • Xxxxxxxxxx xxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxx xx xx Xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x Xx. xx XXxXx.
    Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxx. Xxxx, xxxxxxxxx xx,xxx x. Xxx Xxxxxxxx xxx Xxxxxxxx xx xxxxx XXXxXxxxx xxxxxxxxx xxxx xxx Xxxx xxx xx x. Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxxxx xxxxxx Xxxxx xx.
  • Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxx xx Xxxxxxxxxxx xxx xxx xx Xxx. x Xx. xx XXxXx.
  • Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.
  • Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx Xxx. x Xx. xx Xxxxxxxxxxxx. xx XXxXx.
  • Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx Xxxxxxxxxxxx. xx XXxXx.
  • Xxxxxxxxxxxxx xx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxx xxx xx xx XXxX xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxxxx Xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxx xxx xxxxx xxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx, xxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx x x xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xx, Xx. xxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxx x xxx xxx xxx x xx xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxxx xxx Xxxxxx "xx xx Xxx. x" xxxxxxxxxxx.

Xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxx xxx. xxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx.

2. Steuererstattung bei unberechtigtem Steuerabzug

Xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx:

  • Xxx Xxxx xxxx xxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx. xxx Xxxxxxxxx xx Xxxxxx xxx xxxxxxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxx xxx xxx Xxx. x XXxXx.
  • Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XX xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xx, Xx. xxxx.

XXXXXXX: Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx, xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxx xxxxx xx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx.

Xxx xxxxxxxxx Xxx xxx Xxxxxxxxxxx

Xxxxxxx Xxx x xxx Xxxxxxxxxxxxxxxx x xxxxx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxxxxxx xxx xxx xxxxxx Xxx Xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxx xxxx, x. X. xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxx XXx. Xxxxx xxxxxxxx x Xxxxx xxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxx X x xx x Xx xxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xx xx xxx Xxx. x XXxX xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx xx xx xxx Xxx. x XXxX xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xx Xxxxxxxxxx xxxxxx, xx xxx Xxxxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxx xxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx, xxxx xx Xxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx. XXxXx. xxxx X X. xx, Xx. xxxx.

3. Kapitalerträge auf Treuhandkonten

Xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx x. x. xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx.

Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx:

  • Xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XX. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx Xxxxx xx.
  • Xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx.

XXXXXXX: Xxx xxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx XXxX xxxxxxxxxxx.

4. Beteiligung an Gemeinschaftskonten

Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx. Xxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxx xxxxxxxxx xxxxxx, xxxx xx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx.

Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx:

  • Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xx xx Xxx. x XX. Xxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxx.
  • Xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx.

5. Fälle mit Doppelbesteuerungsabkommen

Xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxxx, x. X. xx x xxx Xxxxxxxxxx xxx xx x xxx xxxxxxxxxx Xxxxxx xxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x xx xxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx xxxxxx Xxxxx xxxx xxxxxxxxxx x,xx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxx x xxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxx xxx xxx Xxx. x Xxxxxx x xxx x XXxXx.

Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxx xx xxxxxxxx. Xxxxx Xxxxx xxxxxxxx xxxx x Xxxxx xxx xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, x. x. xxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXxXx.

XXXXXXX:
Xxxx xxxxxxx Xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx:
x Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.