Abgeltungsteuer: Wie Werbungskosten berücksichtigt werden

Mit dem Abzug der Abgeltungsteuer ist die Steuerschuld für Kapitalerträge grundsätzlich abgegolten. Das bedeutet, dass auch Aufwendungen im Zusammenhang mit der Einnahmeerzielung nicht mehr gegen Nachweis als Werbungskosten berücksichtigt werden. Sie sind mit dem Sparerpauschbetrag abgegolten. Und doch gibt es Ausnahmen.

1. Grundsatz: Werbungskosten nicht absetzbar

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Tatsächliche Werbungskosten auch bei Günstigerprüfung nicht absetzbar

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Nachträgliche Schuldzinsen nach Verkauf einer wesentlichen Beteiligung

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Kosten im Zusammenhang mit Kapitalerträgen vor 2009

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Kein Abzugsverbot für Werbungskosten des Jahres 2008

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Ausschluss des Werbungskostenabzugs verfassungsgemäß?

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Vorschusszinsen als Veräußerungskosten

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Negative Einlagezinsen

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2. Ausnahme: Pflichtveranlagung zum individuellen Steuersatz

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Besonderheit bei 60/12-Lebensversicherungen

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3. Ausnahme: Unternehmerische Beteiligungen im Privatvermögen

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Nachträgliche Schuldzinsen nach Verkauf oder Insolvenz der Beteiligung

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Nachträgliche Schuldzinsen nach Verkauf einer wesentlichen Beteiligung

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4. Ausnahme: Transaktionskosten

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5. Ausnahme: Kosten der Vermögensverwaltung

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Gebühren für die Verwaltung eines Investmentvermögens

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6. Ausnahme: Gezahlte Stückzinsen

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7. Ausnahme: Gezahlte Stillhalterprämien bei Optionsgeschäften

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8. Ausnahme: Wechselkursverluste

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9. Ausnahme: Abschlussgebühren bei Lebensversicherungen

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