Mit dem Abzug der Kapitalertragsteuer von 25 % an der Quelle ist die Einkommensteuer abgegolten. Damit könnten Sie es steuerlich bewenden lassen - was aber manchmal für Sie doch nachteilig sein kann. Deshalb haben Sie in bestimmten Fällen ein Wahlrecht: Sie können Ihre Kapitalerträge in die Einkommensteuerveranlagung einbeziehen, wo diese dann entweder zum pauschalen Steuersatz oder zum individuellen Steuersatz versteuert werden. Das aber bedeutet, dass Sie Ihre Kapitalerträge komplett in der Anlage KAP auflisten müssen.

1. Die Wahlveranlagung zum pauschalen Steuersatz

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2. Die Wahlveranlagung zum individuellen Steuersatz

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a) Günstigerprüfung, wenn Ihr persönlicher Steuersatz niedriger als 25 % ist

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Sind bei der Günstigerprüfung tatsächliche Werbungskosten absetzbar?

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Bis wann können Sie Ihr Wahlrecht zur Günstigerprüfung ausüben?

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b) Sie wollen negative Kapitaleinkünfte mit tariflichen Kapitaleinkünften verrechnen

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c) Sie wollen negative Einkünfte mit positiven Kapitaleinkünften verrechnen

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d) Sie haben Anspruch auf einen Altersentlastungsbetrag für Kapitalerträge

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e) Veranlagungsoption für unternehmerische Beteiligungen im Privatvermögen

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Veräußerung der Beteiligung

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f) Kapitalerträge mit Doppelbelastung aus Erbschaft- und Einkommensteuer

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g) Bis 2013: Sie wollen vom Härteausgleich profitieren

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h) Bis 2011: Sie wollen hohe Spenden als Sonderausgaben absetzen

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3. Gesetzliche Grundlagen

§ 32d EStG - Gesonderter Steuertarif für Einkünfte aus Kapitalvermögen

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