Abgeltungsteuer: Wie ausländische Quellensteuer angerechnet wird

1. Wie ausländische Kapitalerträge belastet sind

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2. Erstattung oder Ermäßigung von ausländischer Quellensteuer

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a) Ermäßigung der Quellensteuer

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b) Erstattung der Quellensteuer

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3. Anrechnung ausländischer Quellensteuer auf Abgeltungsteuer

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Wie die Anrechnung ausländischer Quellensteuer erfolgt

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Regeln für die Anrechnung ausländischer Quellensteuer

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4. Anrechnung ausländischer Quellensteuer bei tariflicher Einkommensteuer

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a) Anrechnung ausländischer Quellensteuer

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Rechtslage bis 2014

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Neue Rechtslage ab 2015

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b) Abzug ausländischer Quellensteuer

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5. Anrechnung fiktiver ausländischer Quellensteuer

Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxxxx xxxxx xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xxxxx. Xxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxx Xxx xxx Xxxxxxxxxxx. Xxxxxxxxxxxx Xxxxxx xxxx Xxx: Xx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxx XxxxxxxxxxxXxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx.

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XXXXXXXXX: Xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx XXX xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx xxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xx x xxxxxxxxxx. Xx xxxxxxx xxxx xx xxxx x xxXxxxxxx xx Xxxxxxxxxxx xxx xx.xxx XXX.

Welche Staaten eine fiktive Quellensteuer vorsehen

Xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxxxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxx Xxx xx xxx

x Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxx: x.x.xxxxx.

6. Anrechnung ausländischer EU-Zinssteuer

Xxxx xxx x.x.xxxx xxx xxx XXxXxxxxxxxxxxxxx xx Xxxxx. Xxxxx xxx Xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx, xxxxxxxx xxx xxxxxxx XXxXxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx xxxxxxx XXxXxxxxxxxxxxxxxxxx xx xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx. Xxxxxxx xxxxxx xx, xxxx xxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxxx Xxxxxxxxxxx.

Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx xxxxxxxxx Xxxxxxxx xxx xxxxx xxx xxx XXxXxxxxxxxxx xxx xx x xx.x.xxxx xxx xx.x.xxxx: xx xx xxxxxxxxxx. Xxxx xxxx xxx XXxXxxxxxxxxx x xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx x xxxxx xxxxxxx xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxx xx Xxxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxx Xxxxxxxxx:

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxx xxx XXxXxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx Xxx xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxx xxx xx Xxx. x XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxx xxx XXxXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xx xxxx xx xxxxx Xxxxxxxxxx xxx xx x, xxxx xxxxx xxxxxxxx xxx XXxXxxxxxxxxx xx x.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xx Xxxxx xxxx xxx xxxxx Xxxxx xx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxx xx.xxx XXX.

So funktioniert die Anrechnung der EU-Zinssteuer

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:

• xXxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xxx. Xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxx Xxxxxxxxxxxx x xxxxx xxx xxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxx x xx xxxxxx Xxxxx xxxxxxxxxxx xxxxxxxx xx xx XXxXx.
• Xx xxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx.
• Xxx xxxxxxxxxxxxx XXxXxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxx XXX xxxxx: Xxxxx xxx xxx, xxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xx.
• Xxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxx, xxxx Xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx.
• Xxx xxxxxxxxxxxxx XXxXxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxx xxx xxxxxxxx Xxxxxx Xxxxx xxx xx Xxxxxxx xxxxxxxxxxxx XXxXxxxxxxxxx xx xxxxxx Xxxxx. Xxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx, xxxx xx xxx xx xxx xx x xxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxx XXxXxxxxxxxxx, xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxxxx xxx Xxxxx xxx XXxXxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxxx. Xxxx xxxxx xxx XXxXxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx:

• Xxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xx Xxx Xxxxxxxxxx xx xxxxxx.
• Xxxx Xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xXXXx xxx, xx xxxxxxx Xxx Xxxx, Xxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxx, Xxxx xxx Xxxxxxxxx xxx Xxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx xxxxxxxxxx xxxx Xxxxxx. Xxx xxx xxx Xxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xx xxxxxxxx.

Zur Anrechnung nach Aufhebung der EU-Zinsrichtlinie:

Xxx xx xxxxxxxx XXxXxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx x.x.xxxx xxxxxxxxxx, xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx XXxXxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxx 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.

Besonderheit Schweiz

Xxx Xxxxxxx xxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxx. Xxxxxxxx xx xxx Xxxxxxx xxxxxxxxx xxx. Xxxxx Xxxxxxxx xxxx xx x.x.xxxx xxxxx xxx xxx xxxxx XXxXxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx, xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxx xxxxxx, xxxx xxx xxx XXxXxxxxxxxxx xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx x. x. XXxXxxxxxxxxxxxxx xxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx XXxXxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxx, xxxxx Xxxxxxxxx xxx. Xxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx XXxXxxxxxxxxx.

7. Besondere Regelungen zur Anrechnung ausländischer Quellensteuer

a) Anrechnung spanischer Quellensteuer auf die Abgeltungsteuer

Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxx xxxxxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxx xxxxxxxxx Xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx:

• Xx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxx xxx xx x xxxxx: xx xx xxxxxxxxx. Xxxxxxxxxx xxxx xx Xxxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxx XXx xxxx XXXxXxxxx xxx. Xxxxxx Xxxxxxxxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxx xx Xxxxxxx xxxxxxxxx.
• Xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxx xxxxxxxx.
• Xxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxx x x. X. xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxx:
Xxx xx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x.X. xxx x.xxx XXX xXxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxx x.X. xxx xxx XXX xxxxxxx xxx x xxx x.xxx XXXx.
Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x xxx x.xxx XXX x xxx XXXx xxxxxxxxx, xxxx xxx xx Xxxxxxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxx. Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx x.xxx XXX xxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxxxxxx x.X. xxx x x xxx xxx XXX x xx XXX xXxx. xx Xxx. x Xxxxxx. x XXXxXxxxxxxx.

Xxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx x xxxx x.X. xxx xx x xxx xxx XXX x xx XXX x xxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx:

Xxxxxxx Xxxxxxxxxx
Xxxxxxxxxxx xx Xxxxxxxxxx x Xxxxxxxxx Xxxxxxxxxxx
Xxxxxxxxxxx Xxxxxxx xx Xxxxxxx Xxxxxxxxxxxxxx
Xxxxx xx xx Xxxxxxxxxx,
xxx xxxxx Xxxxxx
Xxxxxxx

Xxx xxxxxxxxxx Xxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx.

XXX xx xxxx: Xx xxx x.x.xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxx Xxxxx xxx xxxxxxxxx x.xxx XXX xxxxxxxxxx. Xxx x.x. XXXxXxxxxxxxx xxx x.x.xxxx xXXxXx. xxxx X X. xxxx xxx xxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx.

Xxx xxxxxxxx: Xx xxx x.x.xxxx xxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx x xxx xxxx xxxxx xxxxxxx x xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxx. x xxx x XXxXx.

Xxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxx xxx Xxxx xxxxx Xxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx Xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx, x. X. xxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx.

b) Anrechnung norwegischer Quellensteuer auf die Abgeltungsteuer

Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxx xxxxxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

• Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx xx x. Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxx XXx xxxx XXXxXxxxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx.
• Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxx xx Xxxxx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx. "xxxxxxxxx xxxxxxxxx"x. Xxxxxx xxxxxxxxxxx Xxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxx xxx xxxx xxxx Xxxxxxxxxxx xxxxxxxx xx xxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx XXX xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx "xxxxxxxxx xxxxxxxxx" xx Xxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxx xxx xx x xxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx, xxx xxx xxxx XXX xxxxxxxxxx Xxxxxxxxxxxxx xxx xx x xxxxxxxxxxx xXxxxxxxxxx.
• Xx xx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx.
• Xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx. X. Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx.
• Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx xxx xxx xx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx xxxxxx xxxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxx xx xxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx.

Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxx. Xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx Xxx xxxxxxx xx:

Xxx Xxxxxxx Xxxxxx x Xxxxxxx Xxx Xxxxxxx
xXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx
XX Xxx xxxx
X xxxx Xxxxxxxxx
Xxxxxx
Xxxxxxxxx xx xxx xxxxxxxx
Xxxxxxx xx xxx xx xxxxxx
Xxxxxx xxxxxxx: xxxxxxxxxxxxxxxx.xx

c) Anrechnung ausländischer Quellensteuer bei Ausschüttungen kanadischer Income Trusts

Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx Xxxxxx xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxxxxx xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xx, Xx. xxxx:

• Xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxxx xxxxx.
• Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxx, xxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

8. Gesetzliche Grundlage

§ 32d EStG - Gesonderter Steuertarif für Einkünfte aus Kapitalvermögen

xxx ....

xxx Xx xxx Xxxxxxx xxx Xxxxxxxx x xxx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xxxxxx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxx. Xxxxxx xx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxx xxx xxxxxxxx Xxxxxx xxxxxxxxxx xxx, xxxx Xxxx x xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxx xxx Xxxxx xxx xxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx x xxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxxx.

xxx Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx x, x xxx x xxx xxxx xx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx x xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxx. Xxxxxx x xxx xxx xxx Xxxxxxxx xxxxxxxxxx, xxxx xxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx xxxxxx.

§ 34c EStG - Steuerermäßigung bei ausländischen Einkünften

xxx Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxx, xx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxx xxx xxxxxxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xx xxx Xxx. x xxx x xxx x xxxxxxxxxx xxxx. Xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxx xx xxxxxxxxx, xxxx xxx xxxx xxx xxx Xxxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx x xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx x xxxx xxx xxxx xxx, xxx, xx, xxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxx x xxxxxxx Xxxxxxxx xxxxx xx xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx, xxx xx xxx Xxxxx xxx xxx xxx xxxxxxx, xxxx xxxxxx Xxxxx xxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xx xx xxx Xx. x, x, x, x xxx x Xxxxxxxxx x xxxxxxxxx Xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx.

xxx Xxx Xxxxxxxx x xxx x xxxx xxxxxxxxxxxxx xxx Xxxxxx x xxx x xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxx, xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx Xxxxxx x Xxxx x xxx x xxx Xxxxxx x xxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxx, xxx xxx xx xxx Xxx. x xxx x xxx x xxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxx x Xxxx x xxx Xxxxxx x xxxxx xxxxxxxxxx.....

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