Abgeltungsteuer: Wie der Kapitalertragsteuerabzug an der Quelle erfolgt

1. Der Kapitalertragsteuerabzug an der Quelle

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Abgeltungsteuer auch auf geringfügige Kapitalerträge

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Abgeltungsteuer auch auf Bausparguthaben

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Vorläufigkeitsvermerk: Erfasst auch Kapitaleinkünfte mit Abgeltungsteuer

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2. Steuerabzug und Verlustverrechnungstöpfe bei den Banken

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Verbesserte Verlustverrechnung bei Eheleuten

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Erstattung von Abgeltungsteuer nach der Hochzeit

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3. Steuerabzug und Korrektur in der Steuerveranlagung

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4. Steuerabzug von der Ersatzbemessungsgrundlage

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(1) Wenn die Ersatzbemessungsgrundlage höher ist als der tatsächliche Gewinn

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(2) Wenn die Ersatzbemessungsgrundlage niedriger ist als der tatsächliche Gewinn

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5. Steuerabzug bei Gemeinschaftskonten

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Vereinfachungsregelung fürlosePersonengruppen

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6. Steuerabzug bei Lebensversicherungen

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a) Auszahlung bei Fälligkeit oder Rückkauf

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XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxx Xxxxxx xxxxxxx xxx, xxxx xxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxx Xxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xx xxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.

Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxx:

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• Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxx xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxx xxxx xxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx. Xxxxx Xxxxxx xxxxxxxxxxx xx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

b) Auszahlung nach entgeltlichem Erwerb

Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxx xxx xxxxx xxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xx xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxx, xxx xx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxx. Xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxX xxxxx.

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c) Auszahlung im Versicherungsfall

Xx Xxxxxxxxxxxxxxxxx, x.x. xxx Xxx xxx xxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

d) Auszahlung bei Verkauf der Versicherungspolice

Xxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, x. X. xx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.

• Xxx Xxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx.
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  x xxx xxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx,
  x xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxx xxxxxx,
  x xxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxx xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

7. Steuerabzug bei Zugehörigkeit zu anderen Einkunftsarten

Xxxxxxxxxxxxxxx xxxxxxx x xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxx xx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xx xxxxxx Xxxx xxxxxxx Xxx Xxxxxxxxx xxxxxx:

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

8. Fehler beim Steuerabzug: Änderungen nur im Jahr der Entdeckung

Xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx, xxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxxx xxxx Xxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxx Xxx Xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx.

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Xxxxxxxx x:
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Xxx Xxxx xxx xx Xxxx xx xxxxx xxxxxxxxxxx Xxxxxxx xx Xxxxx xxx x.xxx XXX xxx xxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxxxxxx.

9. Was die Banken an den Fiskus melden

Kapitalertragsteuer

Xxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx. xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx XXxXx. Xxxxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxx Xxxx xxx Xxxxx xxx Xxxxxxx.

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Xx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxx. Xxxx xxxxx xxxx xxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx Xxx. x XXxXx.

Freistellungsaufträge

Xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx xxx xxx XXxXx. Xxxx xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxxxxx xxx. Xxxxxx xxx xxxxxx xxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx.

Nichtveranlagungsbescheinigung

Xxxx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxx xxx xx xxxxxxxxx xxxxxxxx Xxxxxxxxx. Xxxx XXxXxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxx, xxxx Xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx XXxXxxxxxxxxxxxx xxxxxxxxxx Xxx xxxx Xxxxxxxxx, xxxxx xxxx xxx xxx Xxxx.

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Meldung bei ausländischen Lebensversicherungen

Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxx xx. Xxxxx xxx Xxxxxxxxxxx xx xxxxxx xxx xxx Xxx. x XXxXx.

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Xxxxxxxx Xxxxx xxxx x xxxx xxx xxx xxx x xxx xxxxxxxxxxxxxx Xxxx xx xxxxxxxxxxxx:

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10. Besonderer Abgeltungsteuersatz für Betriebe gewerblicher Art (BgA)

Xx xxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxX xxxxxx xxxxxxxxxxxx

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Xxxxxxx Xxxxxxxxxxxxx: XXXxXxxxxxxxx xxx x.x.xxxx.

11. Steuerabzug bei Steuerausländern

Xxxxxxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx x xxx. Xxxxxxxxxxxxxxxx x Xxxxxx xx Xxxxxxxxxxx, xxxx xxxxx xx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxx.

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

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