Für Kapitalerträge, die dem Steuerabzug unterliegen, sind der Schuldner bzw. die auszahlende Stelle verpflichtet, Ihnen "auf Verlangen" eine Steuerbescheinigung nach amtlich vorgeschriebenem Muster auszustellen. Diese muss alle für die Steuererklärung erforderlichen Daten enthalten. Eine solche Bescheinigung benötigen Sie, wenn Sie Ihre Kapitalerträge über die Steuererklärung versteuern müssen oder wollen. Einzelheiten zu den Steuerbescheinigungen ab 2014 regelt das BMF-Schreiben vom 3.12.2014 (BStBl. 2014 I S. 1586).

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1. Muster I: Steuerbescheinigung für Privatkonten und -depots / Verlustbescheinigung

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a) Allgemeines

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b) Einzelheiten

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2. Muster II: Steuerbescheinigung einer leistenden Körperschaft, Personenvereinigung oder Vermögensmasse oder eines Personenunternehmens

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