Erträge aus Investmentfonds sind ab 2009 von verschiedenen Änderungen betroffen. Grundsätzlich wird das bisherige Fondsprivileg für Privatanleger - die Steuerfreiheit ausgeschütteter Gewinne aus Veräußerungen von Wertpapieren, Termingeschäften und Bezugsrechten - nicht mehr fortgeführt. Alle Erträge unterliegen nun der Abgeltungsteuer. Gleichwohl sind gerade Investmentfonds steuerlich kompliziert, weil dem Anleger oft nicht ersichtlich ist, was wo wie besteuert werden muss. Vorab sei darauf hingewiesen, dass Sie bitte für Fälle ab 2018 den Beitrag Besteuerung von Investmentfonds: Die neuen Steuerregeln ab 2018 beachten sollten, da sich für Publikum-Investmentfonds neue Steuerregeln ergeben haben.

1. Überblick

Xx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx:

  • Xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxx x Xxx. x XxxXxXx.
  • Xxxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxx x Xxx. x XxxXxXx.

Xx xxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx.

xxx Xxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxx, xxx xx xxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx xxx xx Xxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx, xx xxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x XxxXxXx. Xxx xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxx:

  • Xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxx xXxxxx xxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxx. Xxxx xxx xxx. Xxxxxxxxxxxxx xxx xxx x Xxx. x XxxXxXx. Xxxxx xxx Xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx xx x, xxxxxxx Xxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxx Xxxxxxxxxxxxxxx x.
  • Xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xXxxxx xxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxx Xxx xxx Xxxxxx xxx xxx. xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx. XXxXxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx, Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxx Xxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xx Xxx. x Xxxx x XxxXxXx.

Xx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x XxxXxXx

Xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx

.x. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx

.x. xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx x Xxxxxxxxxxxxx

x xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxx xxxxxxxxx Xxxxxxxxxx

.x. xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxx
x xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx

x xxxx Xxxxxxxxxx xXxxxxx xx x.x.xxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

xxx Xxxxxxxxxxxxxxxxx, xxx xx xx.xx.xxxx xx Xxxxxxx xxx Xxxxx xxxxx

.x. xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx

x xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx

xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx

Xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx, x. x. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx xx xxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxx, Xxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, XxxXxXxxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxx, xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx "xxx xxxxx Xxxxxx" xxxxxxxxxx xXxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxx xxx xxx x.x.xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxx:
x Xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx x XxxXxXx.
x Xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx x Xxx. x Xxxx x XxxXxXx.

xxx Xxxxxxxxxx

Xxxxxxxxxx xxx Xxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx Xxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxx xxx x Xxx. x Xx. xx XxxXxXx.

Xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxx xxxxxxxx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx XxxXXx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

xxx Xxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx. xxx Xxxxxxxx xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxx. Xx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxx, x. X. Xxxxxxxxx, xxxxx xxxx xx Xxxxxxxxxxxxxx xxxxxxx xxx x Xxx. x Xx. x xxx x XxxXxXx. Xxxxxxxxx xxxxxx xx xxxxx, xxxx

  • xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx x Xxx. x Xx. x x.X.x. xx x Xxx. x Xxxx x XxxXxXx. Xxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxx,
  • xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

xxx Xxxxxxxxxxxxxx

Xxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxxx x xxxxxx xxx xxxx Xxxxxxx x xxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxx xx xxxx xxxxxxxxx xxx x Xxx. x XxxXxXx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x XxxXxXx.

xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx

Xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx x Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxx, xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XxxXxXx.

2. Ausschüttende Fonds

Xx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxx. Xxxx xxx xxx. Xxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx Xxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xXxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxx Xxxxx xxx xxx x.x.xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxx:
x Xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx x XxxXxXx.
x Xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx x Xxx. x Xxxx x XxxXxXx.

Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxx xx Xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx. xxx XXxXxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx, Xxxxxxxx. Xxxx xxxxxxx Xxx xxx Xxxxxxxx xxxxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxx xxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xxxxxxxxx xxxxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxxx Xxxxx xxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx Xxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx.

Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx, xxx xx xxxx xxxxxxxxxxxxxx xxxxxx, xxxxxx xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxx xx Xxxxx xxxx xxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx "Xxxxxx XXX" xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxxx xxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxx xx Xxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XxxXxX xxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxx Xxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxxx xxx xxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxx, xxxxx Xxxxxxxxxxxxxxx xx xx.xx.xxxx xxxxx. Xxx xxxxxxxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx x Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xx Xxxxx xxxx, xxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxxx Xxxxxxxx x xxxx xxxxxxxxxx Xxxxx x xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx.

3. Thesaurierende Fonds

Xxx xxxxxxxxxxxxxxx Xxxxx xxxxxx xxx xxx. xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx xxx Xxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XxxXxXx.

Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx.

Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx "xxxxxxxxxxxxxxxxxxxxxx" Xxxxxxxx xxx xxx xxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxx, xxx. "xxxx xxxxxxxxxxxxx" Xxxxxxxx. Xxxxx xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxx, xxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx.

Xx xxxx xxxxxxxx xxxxxxxx Xxxxxxxx xx xxx xxxx xxxxxxxxxxxxx x xxxxx xxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxx xxxxxxxx xx x Xxx. x Xxxx x xxx x XxxXxXx:

  • Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx,
  • Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx,
  • Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxx, XxxXxXxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx,
  • Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxx xxxxx Xxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.
    Xxxx xxxx xxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx.

Xxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xx "xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx" xxx x Xxx. x Xxxx xxx XxxXxXx:

  • Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxx xx xxxxxxxxxx xxxx. Xxxxxx xxxxxxxx xxxxxx xxxx xxx XxxxxXxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xx xxxx xxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx.
  • Xxxxxxx Xxxxxxxx xxx xxxxxx Xxxxx, xxxxxxxxx XxxxxXxxxxxxXxxxxxxx, Xxxxxxx xxx XxxxxxxxXxxxxxx. Xxx xxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxx xxx XxxxxxxxXxxxxxx xxx xxxx xxxxx XxxxxxxxxxXxxxxxx xxx xxxxxxxx Xxxxxxxx.
  • XxxxxXxxxxxxXxxxxxxxxxx, xxx xxx Xxxx xxxxx xxxx xxxxxxxx Xxxxxx xx Xxxxxxxxxxx x:x xxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx.
  • Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx xxxxxxx Xxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx.
  • Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxx x"xxx"x. Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxx xx xxx Xxxxxx xxxx xxxxxxxxxx xxxxx. Xxxx xxxxx Xxxxxxxx xxxxxxxx, xx xx Xxxxxxxxxxxxx xxxx Xxxxxxxx xx xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxx, xxx xxx Xxxxx xx xxx x.x.xxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxxxxxxxx.

a) Thesaurierende Inlandsfonds

Xxx xxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx x xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxx xx x xxx xxx Xxxxxxxxxxxxxx xx. Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx. Xxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxx xxxxxxxx xxx x Xxx. x XxxXxXx.

Xxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx.

b) Thesaurierende Auslandsfonds

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx.

c) Teilthesaurierende Fonds

Xxx xxxxxxxxxxxxxxxxxxx Xxxxx, xxx xxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxx xx xxxxxx Xxxx xx xxxxxxxxxx. Xx xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

4. Offene Immobilienfonds

Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxxx xxxxxx xxxxxxxx Xxxxxxxxxx:

  • Xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xx xx x.
  • Xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx x xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.
  • Xxxxxxxxxxxx, xxx xx xxxx xxxxxxxx xxxxxx, xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx x Xxx. x Xxxx x XxxXxXx.

XXXXXXX: Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx Xxxxxxx xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx XXX xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx, x. X. Xxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxx.

xXxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxx xxxx xxxxx xx xxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxx xx xxxx xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx, xxxxx, xxx xxxxx Xxxxxxxxx xxx xx.xxx XXX xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xx.xxx XXX xx Xxxx. Xxxxx Xxxxxxxxxxxxx xxxxxxx xx x.xxx XXX xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx x.xxx XXX xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxxxxx

xxx xxxx

xx xxxx

Xxxxxxxxx

Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx

xx.xxx XXX

x x.xxx XXX

xx.xxx XXX

xx

Xx xxxxxxxxxxxxx Xxxxxxxxx

Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxx

Xxxxxxxxxxxxxxx xx x xxx x.xxx XXX

x xx.xxx XXX

xx.xxx XXX

xx

xx.xxx XXX

xx.xxx XXX

x x.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxxxxxxxx:
Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

xxxxxx

xxxxxx

x x.xxx XXX



xx

Xxxxxxxx Xxxxxxxxxxxxxxxxxxx

Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxx

Xxxxxxxxxx xxx.xxx XXX .x. xx.xxx XXXx

Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx.xxx XXX x x,xxxxxxx

x xx.xxx XXX

xx.xxx XXX

xx,xxxx x

xx.xxx XXX

xxxxxx

Xxxxxxxxxx xxxxxxxxx

x xx.xxx XXX

x xx.xxx XXX

Xxxxxxx
xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx
xxxxx Xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx

xxxxxx


x.xxx XXX

Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xxx xxx xxxx xxxxxxxxxxxxxxx xxxx, xxxxxx xxx XXXxXxxxxx xxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxx xxx Xxxxx xxx XXXxXxxxxx xxxxxxxxxxxxxxx xxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xx xxx XXX xx Xxxxxx xx x.xxx XXXx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx XXXxXxxxxx xxxxxxxx xx x. Xx Xxxxx xxxx xxxxxxxx Xxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxx xxx xxx XXX xx x.xxx XXXx. Xxx xxxxxxxxxxxxxxxx XXXxXxxxxx xxxxxxxx xx xxxxxx Xxxxxxxxx xx x.

Xxxxxxx:

Xxxx:

x.xxx XXX .x. xxx x xxx x.xxx XXX xx x.xxx XXX

x.xxx XXX .x. xxx x xxx x.xxx XXX xx x.xxx XXX

x.xxx XXX

.x. x.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

x xxx XXX

5. Fondssparpläne

Xxx xxxxxxxxxx xxx xxx xxxx xxx xxx x.x.xxxx xxxxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx x xxxx xxxx Xxxxxxxxxxx! x xxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxxxx xx xxxxxxxxxx xxx x xxxxxx xxxx xxxxxxx xxxx xxx x xxx Xxxxx xxxx Xxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx XXXxXXXxXxxxxxxxxxxxxxxxxx, Xxxx Xxxxxxxxx, xxx "xxxxxx Xxxx" xxxxxxxx, Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx.

Xxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxxxxx xxxxx x xxx xxx Xxxxxx xxx Xxxxxx x xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, x. x. xxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xx x.x.xxxx xxx "Xxxx xxxxx Xxxxxxx" xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx. Xxxxxxxx xxxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx, xxx xx xxxx xxxxxxxx xxxxxx, xxx xxxxx Xxxxxxxx. Xx xx xxxx xx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxx Xxxxxxxx, xxx xxx xxx Xxxxxxx xx Xxxxx xxxx xxxxx Xxxxx xxx XXX xx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx.xxx XXX xxxxxxxxx. Xxxxxx xxxxx xx xxxxx Xxxxx xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxx xxx xxx.xxx XXX xx x Xxxxxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxx xxx xxxxxxxx xx.xxx XXX!

Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxxx Xxxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxx xXxxxx xx x xxxxx xxxxXxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxXx. Xxxxxx Xxxxxxx xxx xxxxxxxxxxx xxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxx xxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxxx xxx xxxxxxxxxxx xxxxxx, xxx xx xxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx XxxxxXxxxxxx xxx xxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xx xxxxx xxx xxxxxxxx xxxxxxxx xxxxxx xxxxxx, xx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx.

XXXXXXXXX: Xx xx xxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxxx, xxxxxxxxx xx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxx xxx xxxxxxx Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxx Xxx xxxxxxx xxxxxxx xxxxx xxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxXxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXxXxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx XXxXxxxxxxxxx xxxxxxxx xxxxxxxxx xx x xxx xxxxx Xxxxxxxxxxxx xxx xxx XXX, xxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxx xxx xxx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx.

Ausnahmen: Riester-Fondssparpläne

Xxxxxxxxx xxx xxxxxxxxxxxx, xxxx XxxxxxxxXxxxxxxxx x xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. XXXX xx xxxx xxxx Xxxxxxxxxxxxxx, xxx xxx xxx xxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx:

  • xxxxxxxxxxxx Xxxxxxxxxx: Xxx xxxxxx xx xxxxx XxxxxxxxXxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxx xxxxx. Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx x.xxx XXX xx.xxx XXX .x. xxx XXXx. Xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx.
  • Xxxxxxxxxxxxxx Xxxxxxxxxx: Xxx xxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx, xxxxxx xxxxxxxx xxxx xxx xxx xxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx xx Xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxx, xxx xxxxxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxxx xxxxx, xxx xxxx Xxxxxxxxxxxxxxx.

Xx xxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx x xxxxxx xxx xxxxxxxxxxx Xxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xx x xxx xxxxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxx Xxxxx xxxx xxxxxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxx Xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, x.x. xxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx.

  • Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxx xxxxxxx, xxx xxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x XXxXx. Xxxxxxxxxx xxxx xxxxxx xxxxx Xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx x xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.
  • Xxxxxx xxx xxxxx XxxxxxxxXxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxx xxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x XXxXx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.

XXXXXXXXX: Xxx Xxxxxxxx xxx xxxxxxxxxxxxxx XxxxxxxxXxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxx Xxxx: Xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx xxxxxxxx, xx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxx. Xxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxx xxx Xxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx.
XXXXXXXXX: Xx XxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxx XxxxxxxxXxxxxxxxxxxxxxx:
x. Xxx xxxxxxx xxxxx XxxxxxxxXxxxxxx xxxxxxxxxxx, x. x. xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx.
x. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxx, x. x. xxxxxx xxxx xxxxx XxxxxxxxXxxxxxxxxx xxxxxxxxxx.

6. Dachfonds

Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxxx xx Xxxxxx, Xxxxxxxx xxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxx xxxxxxx Xxxxx xXxxxxxxxxx. Xxx Xxxxxxx xxxxxx Xxxxxx xxx xx xxxx, xxxx xxx Xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxxx, xxxx xxxx xxx xxx Xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxx xxxx Xxxxxx, xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xx xxxx xxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xxxx x XxxXxXx.

Xxx Xxxxxxx xxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx x xxxxx xxx Xxxxxxx xxx Xxxxxxxxx x xxx Xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xx xxxx xxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxx xxxx xxx xxxx xxxxxxx, xxxxxxxx xx xxxx xxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxxx.

7. Steueroptimierte Geldmarktfonds

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxx xxx Xxxxx xxxx, xxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx.

  • Xxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxx x.x.xxxx, xxxxxxx xxx xx Xxxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxxxxxx.
  • Xxx Xxxxxx xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx.

XXXX xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxxx: Xxxxxx xxx Xxxxxxx xx xxx xx.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxx xx xxx x.x.xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxx. xx XxxXxXx.

XXXXXXXXX: Xxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxx, xxx xxxxxxxx xxx xx.x. xxx xx.xx.xxxx xxxxxxxx xxxxxx: Xxxxxx xxxxx Xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxx Xx xxxxXx xxx.

Xxxx Xxxxxxx, xxx xxx xxx xx.x.xxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxx:

  • Xxxxxx xxxxx Xxxxxxx xxx xxx xx.x.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
  • Xxxxxx xxx Xxxxxxx xxxxx xxx xx.x.xxxx xxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxx: Xx xxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xx.x.xxxx xxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xx.x.xxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx.

8. Spezialfonds, insbesondere luxemburger Herkunft

Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx.

Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. xx XxxXxXx. Xxxxxxxxx xxxx Xxxxxxx xx

  • xxxxxxxxxxxxx XxxxxxxxXxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx,
  • xxxxxxxxxxxxxx XxxxxxxxXxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx
  • xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx "XxxxxxxxXxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx
    xxxx xxxxxxxxx Xxxxxxxxx xxxx
    xxx Xxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX.
XXX: Xxx xx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxxxxx, xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxx x.xx.xxxx xxxxxxxx xxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx x xxx xxx Xxxxxxxxxxxxxx x xxx "Xxxxxxxxxxxxxxxxx" xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxx.

Xxxxxxxxxxxxxxx xxxx xx xxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx Xxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxx xx xxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx xxx x.x.xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxx xxxxx Xxxxxxxx xxxx xxxx, xxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xxxx xxx Xxxxxx, xxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx

Xxx Xxxxxxx xxxxx xxxx xxx Xxxxxx xxxx xxxxxx: Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxx xxx xxx xx xxxx Xxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxx Xxxxxxx, xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxxx xxx.xxx XXX xxxxxxxx, xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxxxxxxxx xxx, xxx xxxx, xxxx xxx xxxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxx, xx xxx "xxxxxx" Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx Xxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxx xxx xx.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxx xx xxxxxxxx. Xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x,xx Xxx. XXX xxxxxx xxx. xxx.xxx XXX xxx Xxxxxxx. Xxxxx xxx Xxxxxx xxxxxx xxx. "Xxxxxxxxxxxxxxxx" xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxxxx xxx xx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx. Xxx xxx Xxxxxxxx xxx xxxx xxxxxxx xxxx Xxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx x xxx xxx xxxxxxxxx Xxxxx x xxxxxxxx xxxxxxxxxx xxxxxxxxxx.

9. Pauschalbesteuerung bei intransparenten Fonds

Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxx. xxxxxxxxxxxxxx Xxxxxx, xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx "xxxxxxxxx" Xxxxx xxxxxxxxxxxx xxx. Xxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxx x XxxXxXx.

Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxxxxxxxxx:

x xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxx, x. x. xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxx.

x xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx x x xxx xxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxx, xxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx.

x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxx xxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxx x x xxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxx xx x XxxXxX xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx xxxxx, xxxxx xxxxxxxxxx. Xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxxx, xxxxx xxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx x xxxxxxxx.

XXXXXXX: Xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxx xxxxxxx "Xxxxxxxxxxxxx" xx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxx Xxx xx Xxxxxxx Xxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx xx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx XXxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xXxXXxXxxxxx xxx x.xx.xxxx, Xxxxxxxxx.

Xxxx Xxxxxxxxxx xxx XxXX xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx XXxXxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx, xxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxx, xxx Xxxx xxx xxx Xxxx xx Xxxxxxxxxx, xxxxx xxx Xxxxxxx xxxxxxxx xxxxxxx, xx xx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx xx xxx XXX xxxxxx: Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxx XXxxXXXxXxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XxXXxXxxxxx xxx xxxxxx xxxx Xxxxxxxxx xxxx xx, xxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx. Xxxxx xxx xxx XXX xx x.x. Xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xxx xxx xxxxxxxxxxxx xxxx xxxx XxxxxxXXxXxxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX: Xxx XXX xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx "xxxxxxxxx" Xxxxx xxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx XXxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XXXX X xxxxx xxx XXXX X xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx "xxxxxxxx" Xxxxx xxx Xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxx XX xxx xxxxxxxxxx xxxx xxx Xxxxx xxx xxxx xxxxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXXX X xxxx xxx XXXX X xxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx x xxxxxxxxx x xxx XxXXxXxxxxx xxx xxxxxx xx, xxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx XXxxXXXxXxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx x XxxXxX xxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxx xx xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxx xxx xx x Xxx. x Xxxx x Xx. x Xxxxxxxxx x xxx x XxxXxX xxxxxxxxxxxx, xx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxx xx xxxxxxx. Xxxxx xxx Xxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

xxx Xxxxxxxxxxxxxx:

Xxx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx x xxxxxx xxxxx xxxxxxxx x Xxxxxxx xxx Xxxxxxxx x xxxx xx x Xxx. x Xxxx x XxxXxX, xxxx xxx Xxxxxxx

  • xxx Xxxxxxxxxxxxxxxxxxxxxx x.X.x. xx x Xxx. x Xxxx x Xx. x XxxXxX xxx Xxxxxxxx xxx Xxxxxxxxxx x xxx x xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx
  • xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx:

  • xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx,
  • xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx,
  • xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx,
  • xxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx,
  • xxxx xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx,
  • xxxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx.

Xxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xx x XxxXxX xx xxxxxxxx.

xxx Xxxxxxxxx Xxxxxxx:

Xxx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xx x xxx xx x XxxXxX, xxxx xxx Xxxxxxx

  • xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x.X.x. xx x Xxx. x Xxxx x Xx. xx xxx xx XxxXxX xxxxxxxx xxx
  • xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxx:

x xxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxx xxxx Xxxxxxxx,

x xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxxxxxx xxxx Xxxxxxxx x xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx

x Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x Xx. x XxxXxX xXxxxxxxxxxxx.

10. Fonds als Riester- oder Rürup-Vertrag

Xxxxxxx xx xxxx xx xxxxx "Xxxxxxx"x xxxx "Xxxxxx"xXxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxx, xxx xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx.

  • Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx Xxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx, xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx x Xxx. x XxxXxXx.
  • Xxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxx xx Xx. x XXxXx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxxx xxx XxxxxxxXxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx x xxxxx xx xxx xx. Xxxxxxxxxx x xxxx xx xxx xx. Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x XxxXxxxXx, xxx xxx xxxx xxxx xxx XxxxxxxXxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. xx XXxX xxxxx.

XXXXXXXXX: Xx XxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxx XxxxxxxxXxxxxxxxxxxxxxx:
x. Xxx xxxxxxx xxxxx XxxxxxxxXxxxxxx xxxxxxxxxxx, x. x. xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx.
x. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxx, x. x. xxxxxx xxxx xxxxx XxxxxxxxXxxxxxxxxx xxxxxxxxxx.

Xx xxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx x xxxxxx xxx xxxxxxxxxxx Xxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xx x xxx xxxxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxx Xxxxx xxxx xxxxxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxx Xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, x.x. xxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx.

  • Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxx xxxxxxx, xxx xxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x XXxXx. Xxxxxxxxxx xxxx xxxxxx xxxxx Xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx x xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.
  • Xxxxxx xxx xxxxx XxxxxxxxXxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxx xxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x XXxXx.
  • Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxXxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:

11. Fondsgebundene Kapitallebens- und Rentenversicherungen

Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx x. Xxx xxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxx Xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxx:

Xxx xxx Xxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xx.

  • Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxx xxx xx. Xxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx.
    Xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx.
  • Xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxxx xx Xxxxxx xx x xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx x Xxxxxxxxxxxx xxx Xxxx xxxxxxx xxxx xx Xxxxxx xxxx xx xx.
    Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x xxx x XXxX xxxxx.

12. Geschlossene Immobilienfonds

Xxxxxxxxxx xxx xxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxx xx xxx "Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx" xxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxxxx xxxx xxxx Xxxx xxxx xxxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxx xx xxx XXxXx. Xxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxx.

13. Schiffsfonds

Xxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx, xxx xxx xxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx". Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx, xxxxxxxxx xxx xx XXxXx. Xxxxx xxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxx x,x xxx x,x x xxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xx xxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxx.

XXXXXXX: Xxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx Xxxxxx, xxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx x.x., xxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx.

14. Leasing-Fonds

Xxxx xxxxxxxx Xxxxxxxxxx xxxx xxxxxxx XxxxxxxxXxxxx, xxx xx Xxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxx, Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxx. Xx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx x xxx x Xxxxxx xxxxxxxxxx xxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.

Xx xxxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxx xxx xx Xxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

15. Containerfonds

Xxx xxxxx Xxxxxxxxxxxxxx xxxxx, xxxxxx xxxx xxxxx xxx Xxxxxxx Xxxxxxxxx. Xxx Xxxxxxx xxxx xxx xxxx Xxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxx xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xxxx xx, xx XXxX xxxxxxxxxxxxxxx, x.x. xxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxx xxx xxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xxx.

Xx xxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx: Xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxx xxx xx Xxxxx. Xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx xxx xxx Xxx. xx Xxxx x XXxX xxxxx.

Xxx Xxxxxx:

Xxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxx xxx xxxxxxxxx xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxx Xxxxxxx xXxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx, xx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxxx xxxx xxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxxx, xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx x xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxx.

Xxxxxxxxxxx Xxxxx:

Xx Xxxxxxxxxx x xxx xxxxx Xxxxxxxxxxxxx xxx x xxx x Xxxxxx x xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xx. x XXxXx. Xxxx xxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxxxxxxxxx xxx, xxx xxxx xxx xx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xx x.x.xxxx xxxxx Xxxxxxxxx xXxxxxxxxxxxxx xx Xxxxxx xxxx xx.xxx XXX xxx xxxxxxxxx xxx xxxx x Xxxxx xx xxx Xxxxx XXX. Xxxx Xxxxxx xxx x Xxxxx x xx x.x.xxxx x xxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxx x.xxx XXX.
Xxxxx Xxxxx xx xxxx: Xxxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xx. x XXxX. Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xx x Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx.

Xxxxxxxxxxxxx: x.x.xxxx
Xxxxxxxxxxxxxxxxxx: x.x.xxxx

Xxxxxxxxxxxx xXxXx

xxxxxx

xx.xxx XXX

.x. xx.xxx XXX

x.xxx XXX

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxxxxxx

x x.xxx XXX

.x. x.xxx XXX

x x XXX

Xxxxxxxxxxxxxxxxxxxx

xxxxxx

x x.xxx XXX

Xxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx x Xxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx. Xxxxx xxxx xxx xxx xxxxx Xxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx". Xxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx, xxx xxxx xx xxx XXxX xxxxx xxxx xxxxxx xxxxxxxxxxxx xxxx, xxxx xxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

16. Fonds mit Schrottimmobilien: Rückzahlung nur teilweise steuerpflichtig

Xx xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxx xx "Xxxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxx. Xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx, xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxx, xxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxx.

Xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxx Xxxxxxxx xxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx xxxx xxx "Xxxxxxxxx" xxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxx xxx, xx xx xxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxx xxx x.x.xxxx, XX X xxxxx, xxxxx xxx xxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx, xxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx xxxxx.

  • Xxxx Xxxxxxxxxx xxx XXX xxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xx Xxxxx xxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxx Xxxxxxxxxxxxx xxxxx xxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx.
  • Xxxx xxx xxxxxxxxx Xxxxxxxx xxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxx xxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx Xxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx.
  • Xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx Xxxxxxxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx, xxxx xxxxxx Xxxx xxx Xxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx: Xxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xXxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxx Xxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx. xxxxxxxxxxx xxx Xxxxxxx xxx Xxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

17. Rückvergütung von Bestandsprovisionen

Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxx.

Xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx. Xx xxxx xxxxx Xxxxx xxxxxxx, xx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XxxXxX xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

18. Übersicht zur Besteuerung von Investmenterträgen

xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

Xxxxxxxx xxx Xxxxx

Xxx xxxx

Xx xxxx

Xxxxxx, xxx xxx xxxxxxxxxxxxx,

xxxxxx

Xxxxxxxx Xxxxxxxx

xxxxxx

xxxxxxxxxxxxxxx

xxx x XXXxx

xxxxxxxxxxxxxxx

Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxx

xxx Xxxxxxx xxxxxxxxxxxxxxx

xxx x XXXx xxx xxx. Xxx.,

xxxxx XXXx xxx xxxx. Xxx.x.

xxxx xxxxxxxxxxxxxxx

xXxxxxxxxxxxxxxx xxxx xxx xxxx. Xxxxxxxxxxx

Xxxxxxxxxxxx

xxx xxxxxxxxxxxxx Xxxxxxxxxx

xxxxxxxxxxxxxxx

xxx x XXXxx

xxxxxxxxxxxxxxx

Xxxxxxxxxxxx

xxx xxxxxxxxxxxxxx Xxxxxxxxxx

xXxxxxxxxxxxxxxxxxxxx xx. XXXx

xxxxxxxxxx

xxxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxxxxxx

xxxxx Xxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxx

xxx xxxxxxxxxxxxxx Xxxxxxxxxx

xXxxxxxxxxxxxxxxxxx xx. XXXx

xxxxxxxxxxxxxxx

xxxx Xxxxxxxxxxxxxxxxx

xxxxxxxxxxxxxxx

xxxx Xxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxx

xxx xxxxxxxxxxxxx Xxxxxxxxxx

x xxxxxxxxx xx Xxxxxx

x xxxx xx Xxxxxx

xxxxxx

xxxxxx

xxxxxxxxxxxxxxx

xxxxxxxxxx

xxxxxx

xxxxxx

xxxxxxxxxxxxxxx

xxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxx

xxx xxxxxxxxxxxxxx Xxxxxxxxxx

xXxxxxxxxxxxxxxxxxxxx xx. XXXx

x xxxxxxxxx xxx xx Xxxxxx

xxxxxx

xxxxxx

x xxxx xx Xxxxxx

xxxxxx

xxxxxx

xxxxxx

xxxxxxxxxx

xxxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

xxxxxxxxxx

xxxxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

xxxxxx

xxxxxx

xxxxxxxxxx

xxxxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

xxxxxxxxxx

xxxxx Xxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxx

xxx xxxxxxxxxxxxxx Xxxxxxxxxx

xXxxxxxxxxxxxxxxxxx xx. XXXx

x xxxxxxxxx xxx xx Xxxxxx

xxxxxx

xxxxxx

x xxxx xx Xxxxxx

xxxxxx

xxxxxx

xxxxxx

xxxxxxxxxxxxxxx

xxxx Xxxxxxxxxxxxxxxx xxxxxxxx

xxxxxx

xxxxxxxxxx

xxxxxx

xxxxxx

xxxxxx

xxxxxxxxxxxxxxx

xxxx Xxxxxxxxxxxxxxxx xxxxxxxx

xxxxxx

xxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxx

xxx Xxxxxxxxxxxx

xXxxxxxxx, Xxxxxx, Xxxxxxxxxxxx, XxxXxXxxxxxxx

xxxxxx

xxxxxxxxxx

xxxxxx

Xxx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxx
xxxxxxxxx xx xxxx:

Xxx Xxxxxxxxxxxxx: xxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxx:

x xxxxxxxxx xxxxxxxxxx,

x xxx XxxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx.

xxxxxx

Xxx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxx
xxxxxxxxx xxx xxxx:

x xxxx Xxxxxxxxxx xxxxxxxxxx

x xxxx Xxxxxxxxxx xxxx xxx XxxxxxxxxxXxxxxxxxxxxxx
xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx

xxx xx Xxx. x Xxxx x XxxXxXx

Xxxxxxx

xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx