Die Besteuerung von Investmentanteilen ist nicht einfach, sondern mittlerweile derart kompliziert und verwaltungsaufwendig, dass sie - so das Eingeständnis des Gesetzgebers - kaum mehr praktikabel ist. Deshalb sollen die Steuerregeln künftig deutlich einfacher werden. Das "Gesetz zur Reform der Investmentbesteuerung" (Investmentsteuerreformgesetz ? InvStRefG) vom 19.7.2016 tritt am 1.1.2018 in Kraft.Für Anleger von Publikumsfonds kann es im Einzelfall zu steuerlichen Mehrbelastungen kommen.

1. Neue Steuerregeln für Publikum-Investmentfonds

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a) Die Besteuerung von deutschen Publikumfonds

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3. Wie die Besteuerung beim Anleger erfolgt

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a) Steuern des Anlegers

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b) Teilfreistellungen (§ 20 InvStG)

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Aktienfonds

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Mischfonds

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Immobilienfonds

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Fondsgebundene Lebensversicherungen

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c) Vorabpauschale bei thesaurierenden Fonds (§ 18 InvStG)

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3. Übergangsregelungen für Alt-Investmentanteile

a) Veräußerungsfiktion zum 31.12.2017 (§ 56 Abs. 2-4 InvStG)

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  • Xxx Xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx, xxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx Xxx. x XxxXxXx.

b) Kappung des Vertrauensschutzes für Alt-Anteile vor 2009 (§ 56 Abs. 6 InvStG)

Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx: Xxxx xxxxx xxx. XxxxXxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxx xxxxx xxx xxxx xxxxxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XxxXxX xxxxx. Xxxx xxx xxxx xxx "Xxxxxxxxxxxxxxxxx" xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx XxxxXxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xxxxxx.

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  • Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xx xxxx xxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxx xxxxxxxxxxx, xx xxx XxxxXxxxxxx xxxxxxxxxxx xxxxxx.
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Xxx xxxx Xxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx XxxxXxxxxxxx xxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XxxXxXx:

  • Xxxxxxxxxxx Xxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxx x.xx.xxxx xxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xx xxxx xx xxx xxx xxxxxxxxxxxxx XxxxxxxxXxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xxxx xxxxxxxxxxxxxx xxx xxx xx Xxx. xx XxxXxX xxxxx.
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4. Teilfreistellung bei fondsgebundenen Lebensversicherungen

Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxxxxx Xxx xxx Xxxxx xx xxxx xxxxxxx.

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5. Ausschluss der Steuervermeidung mittels Bond-Stripping

Xxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XX. Xxxxxxxxxx xxxx xx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxx.

Xxx Xxxxxx:

Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xXxxxxXxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxXx xxxxxxxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx xxx. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxxxxxx xxxxx Xxxxxxxxx, xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx.

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Xx xxx x.x.xxxx xxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x xxx x XXxXx.

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6. Ausschluss der Steuervermeidung mittels Cum/Cum-Geschäften

Xxx XxxxXxxxXxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxx xx xxxxxxxxxxx xxx xxx xxxx xxx XxxxXxxXxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx.

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  • Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx. Xx Xxxxxxxxxx xxx Xxxxxxx "Xxxxxxxxxxx" xxxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx.
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7. Vermeidung der Pauschalbesteuerung bei intransparenten Auslandsfonds

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