Bei Gemeinschaftskonten kann der Abzug von Abgeltungsteuer nicht mittels Freistellungsaufträgen verhindert werden, weil Gläubiger und Kontoinhaber nicht identisch sind. Die Kapitalerträge stehen den beteiligten Personen anteilig zu. Und bei einer Versteuerung kann auch die einbehaltene Abgeltungsteuer mitsamt Solidaritätszuschlag anteilig angerechnet werden.

1. Gemeinschaftskonten bei nichtehelichen Lebensgemeinschaften

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2. Gemeinschaftskonten bei eingetragenen Lebenspartnern

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3. Gemeinschaftskonten bei losen Personengruppen

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4. Gemeinschaftskonten bei festgefügten Gemeinschaften

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Wohnungseigentümergemeinschaften

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Mietkautionskonten

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5. Gemeinschaftskonten bei gemeinnützigen Vereinen

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6. Gemeinschaftskonten bei nicht steuerbefreiten Vereinen

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