Abgeltungsteuer: Behandlung von Depot- oder Wertpapierübertragungen

1. Depotübertragung zu einer anderen Bank (ohne Inhaberwechsel)

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a) Depotübertrag in Deutschland

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b) Depotübertrag ins Ausland

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c) Depotübertrag aus dem Ausland

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2. Depot- oder Wertpapierübertragung auf eine andere Person (mit Gläubigerwechsel)

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a) Depot- oder Wertpapierübertragung als Schenkung oder Erbschaft

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b) Depot- oder Wertpapierübertragung unter Eheleuten

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c) Übertragung von Bundeswertpapieren auf eine andere Person

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3. Wertpapierleihe, Wertpapierpensionsgeschäft

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