Gold und Silber: Was Sie zur Besteuerung des Edelmetalls wissen sollten

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1. Physisches Gold: Goldbarren und Goldmünzen

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Währungsgewinne und -verluste

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2. Tresorgold: Anleihen mit Lieferanspruch auf Gold
    (XETRA-Gold)

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a) Steuerliche Behandlung von XETRA-Gold

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Auffassung der Finanzverwaltung

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Auffassung der Emittentin

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b) Zur Sicherheit von XETRA-Gold im Insolvenzfall

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3. Papiergold: Goldaktien, Goldfonds und Goldzertifikate

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4. Umsatzsteuer

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a) Goldmünzen und Goldbarren

Anlagegold

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Sammlermünzen

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b) Silbermünzen und Silberbarren

Xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxx. Xxxxx xxxxxxxxxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx.

• Xxx xxxx xxxx: Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.
• Xx xxxx xxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxxxx XXxXxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx. Xxxxx xxxxxxxxxxx xxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxx xxxxxxxxxxx Xxxxxxxxxx xxx xx x.
• XXXXXXX: Xx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxxxx xxx XX. Xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x x xXXXxXxxxxxxxx xxx xx.xx.xxxxx XXXxXxxxxxxxx xxx x.xx.xxxxx XXXxXxxxxxxxx xxx x.xx.xxxxx.

XXXXXXX: Xxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxx Xxxxxxxxx, xxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x x xxx xxxx xxxx xx Xxxx xxx Xxxxxxx.

XXXXXXXXX: Xx xxxx xxx. Xxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxx, x. X. xxx xxXxxxxxxxx Xxxxxxxxxx, xxx xxXxxxxxxxx Xxxxx xxxx xxx XxxxxXxxxxxxXxxxxx. Xxxxx xxxxx xxxx xxx xxx xxx Xxxxxx, xxxxxx xxxx xxx Xxxxxx. Xxxxxxxxx: Xxx xxxxxx Xxxxxxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xx, xxx xxx Xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx x xxx xxxx xxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxx. Xxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxx xxx xx.x.xxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxx xx xxxx xxxxxxxxx xxx xxxxxxxx Xxxx xxx xx x. Xxxxxxx xxx xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxxx xxxx.

Silbermünzen mit allgemeinem Umsatzsteuersteuersatz

Xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x. Xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx. Xxxx xxxxxxxx xxxxxxxxxxxx xxx xxXXxXxxxxx xxxxxxxxxxx, xxx xxXXxXxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxXXxXxxxxxxxxxxxxx xxxxxx.

Xxxxx Xxxxx xxx xxx Xxxxx xxxx xxxx xxxxxxxxx xxxx xxxx xxx Xxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxxx xxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx xxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxxx xxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxxx.

Silbermünzen mit ermäßigtem Umsatzsteuersatz

Xxxxxxxxxxxxx, xxx xxxxx xx xxx x.x. Xxxxx xxxxxxxxx xxxx, xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x, xxxx xxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxx. Xx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxxxx xxx XX. Xxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxxxx xxxx x. X. xxx xxxxxxxxxxxx Xxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxx Xxxxx Xxxx, xxx xxxxxxxxxxxxx Xxxxxx Xxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xx Xxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxx xx Xxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx:

Silbermünzen, die umsatzsteuerfrei sind

Xx xxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxx. Xxxx xxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx x Xx. x Xxxxxx. x XXxXx. Xxxx xxxxxxxx xxxxxxxxxxxx xxx xxxXxxxxXxxxxxxxxxxxx xxx Xxxxxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx x xxx xxxxxxxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxx" xxx "Xxxxxxxx Xxxxxx" x xxx xxxxxxxxxxxxx Xxxx xxxxxxxx, xxx xxx xxxx xxxx Xxxxxxxxxxxx xxx x x xxxxxxx, xx xxxx xxxx xx xx x.

• Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxxx xxxx xxx xxxx xxx Xxxxxxxxx xxx xxxXxxxxXxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxx "xxx. Xxxxxxxxxx Xxxxx Xxxxx" xx x.x.xxxxx. Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx xx Xxxxx xxx xx Xxxxx xxxxxxxxx. Xxxxx xxxxx xxxxx: Xxx xxxxxx xxx Xxxxxxx x xxxxxxxxx xxx xxx Xxxxxx "xxx Xxxxx Xxxxxxxxx" xx Xxxxxx xxxx x xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx: Xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxx" xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxx xx "Xxxxxxxxxxxx" xxxxx xxxx xxx Xxxxxx, xxxxxxx xxx xxxx xxx xxxxx XxxxxxxXxxxxxxXxxxxxxxx xxxx Xxxxxxxxxx Xxxxxxx xxxxxxxx.
• Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxXxxxxXxxxxxxxxxxxxx xxx XxxxxxxXxxxxx xXxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx. xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx.
• Xx xxxx xxxxxx xxxXxxxxXxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxx xxx xx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx. Xxx xxxxx xxxx Xxxxx xxx xx x xxx xxxxx Xxxxxxxxxxx xxx xx,x xx. Xxx xxxXxxxxXxxxxxx xxxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxx xx xxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxx xxxXxxxxXxxxxx xxxx xx Xxxxxxx xxxx xxx Xxxxxx "Xxxxxxxxxxxx" xx xxx Xxxxx Xxxxxx Xxxxxxxx xxxx.

Silbermünzen und Silberbarren im Ausland kaufen und lagern

Xxxx Xxx Xxxxxx xx Xxxxxxx, x. X. xx xxx Xxxxxxx, xxxxxx, xxxxxx Xxx xxxxx Xxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxx: Xxx Xxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx x xx xxxxx xxx. "Xxxxxxxxxxxxx". Xxxxxx Xxx xx xxxx Xxxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxx xxxxxxx. Xx xxxxx xxxxxxx Xxxxx xxxxxxx Xxxxx xxxx Xxxxxx xxxx xx Xxxxx xxx Xxxxxx, Xxxxxx xxx Xxxxxxxxx xxxx xxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxx xx Xxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxx Xxxx xx xxx Xxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxx x x. Xxx Xxxxxxx xx xxxxxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xx xx xx xxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx. xxxxxxxxxxxxxxx xxxxxx.

Xx xxx x.x.xxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxx xx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxx xxxxx xxxxxxxxx Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxx xx xxx XXX xx xxxxxx.

c) NEU ab 2014: Wegfall des ermäßigten Umsatzsteuersatzes bei Gold und Silber

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxx xxxx "Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx", xxxx xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxx xxxxxxxxxxx Xxxxxxxxxx xxx xx x xxx xx Xxx. x Xx. x XXxX xxxx, xxxxxxxxxx xxx xxx "XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx xx x, xxxxxxx xxxx Xxxxxxxxxxxxxx xx xx,x x xxxxxxxx x x,xxxxx.

Xxx Xxxxxxxxxxx xx xxx x.x.xxxx xxxxxx: Xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx x x xxxx xxx Xxxxxxxxxxx... xxx xx xxx Xxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxx "xxx Xxxxxxxx xxx xx Xxxxxxx ... xx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx Xxx. x Xx. x XXxXx. Xx xxxxxx Xxxxxx xx xxx Xxxxxx x xxxx xxxxxxxxxxx: "Xxxxxxxxxxxxxxxx... xxx xxxxxxxxxxxxxxx Xxxx, xxx xxxx ... Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx."

Xxx xxx Xxxxxxxxx xxx xxxxXxxxxxxxXxxxxx xxxxxxxxx xxxx xxxx XxxxxXxxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxx xx xxxx xxx xx Xxxxxxx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xx x Xxxxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx xxx x xxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx x x. Xxxx xxxxx XxxxxXxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxxxxxx. Xxxxxxxxxxx xxx xxxxx Xxxx xxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xxx xx Xxx. x Xx. x XXxX xxxx x.X.x. Xxxxxx x Xx. xx Xxxxxx. x Xxxxxxxxxxxx. xxx.

XXXXXXX: Xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x x xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx XXxXxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxx xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxxxx xxx XX. Xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x x.

Silbermünzen mit Differenzbesteuerung

Xxx x.x.xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x x xxx xx x xxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxxxxxxx xxx XX xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxx Xxxx xxx Xxxxxx, xxx Xxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxx Xxxxx xxx xxx XXX, xxx Xxxxxxxx xxx Xxxxxx. Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x x.

Xxxxxxxxx xxx xxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx XXxXx: Xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x, xxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxx xx xx Xxxxxxxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxxx x Xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxxx xxxxxxxxxxx xxxxxx.

Xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xx.xx.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx: Xxxx xx x xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxx Xxxxxxxx xxx xxxxxx xx xxXxxxxx xxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxx x xxxxx xxx xxx xxxxxxxxxxxxxx Xxxx x xxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx.

5. Erbschaft- und Schenkungsteuer

Xxxx, Xxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xx Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx.

Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx, xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx:

• Xxxxxxxxxxxxx Xxxxxxxxxx: Xxxxx Xxxxx xxxx Xxxxxxxxxxx xxxxx x xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxx x xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx xx XxxXxXx.
• Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx x xxx xx Xxxxxxx x xxxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx XxxXxXx.
• Xxxxxxxxxxxxxxxxxx: Xxxx Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xx Xxx. x Xx. x XxxXxXx. Xx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxx x.xx.
  XXXXXXX: Xxx Xxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxx.

6. Vermögensteuer

Xxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxx xxxxxxx. Xxxx xxxx xx x xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx x xxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxx.

Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxx xxx xxx Xxxx xxxxxx, Xxxxxxxxxx xx xxxxxxxxx. Xxxx xxxxx xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx. Xxxx xxxxxxxx xxxxxxxxxxx xxx. Xxxx xx xxxxx xxx Xxxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxx, xxxxx Xxxxxx xxx Xxxxxxxxxx Xxxx xx xxxxxxx. Xxxxxx xxxxx xxx XXxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxx: xxxx:xxxx.xxxxxxxxx.xxxxxxxxxXxxxxxxxxx.

Xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxx:

Xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx Xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx xx xxx xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xXxxx, Xxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxxx xXxxxxxxxx Xxxxxx xxxxxxxx xxx xx.x.xxxxx. Xxxx xxxxxxxxxxxxx XxxxxxxXxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxx xxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xXxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxxx xx xxx XxXXX xxxxxxxx, xxxx xxxxxx xxxxxx, xxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxx xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxxx. Xxxxx xx Xxx! Xxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxx

Xxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxxxxxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxxx xxx xxx XXX Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx Xxxxxxxxxx xxxx xxx xxxx xxxxx xxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxx, xxxxxxx xxxxxx xxxx xxxxx xxxxx xxx Xxxxx xxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxxx xxxxxx Xxxx xxx Xxxxxx xxx xx xx.xxx XXX xxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx.

7. Mitnahme von Gold / Silber bei Reisen ins Ausland oder aus dem Ausland

Xxx xxxx Xxxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxx Xxx Xxxxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxx, x. x. Xxxxxxxxx xxx Xxxxxxx xx XXxXxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx Xxxxxxxxx. Xxx Xxxxx xxx, xx xx xxx Xxxxxxxxxx xxxx Xxxx xxx Xxxxxx xxxxxxxx. Xxxxx xxxx xxxx xxx xx.x.xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxx XX.

xxx Xxx Xxxxxx xxxxxxxxx xxx XX xxxxxxx Xxx xxxxxxxxxxxx Xxxxxxxxx xx xx.xxx XXX xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxxxxx, xxxxx xxx Xxxx xxxxxx, xxxxxx xx xxxxxxxxx xxxxxx xxxx xxx x xxxx xx xxxxx Xxx xxxxxxx Xxxx xxx x xxxx xxx Xxx xx xxxxxxxxxxxxxx. Xx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxx xxx xx xxxxxxxxxx. Xxx Xxxxxx xxx xx.xxx XXX xxxx xxx Xxxxxx, xxxx xxxx xxxxxxx xxxxxxxx xxxx.

Xx xxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxx, Xxxxxx xxx Xxxxxxxxxx xXxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxxxxx. Xxxxxxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxx xxx x Xxx. xx XxxxXXx.

xxx Xxx Xxxxxx xxx xxx XX xxxx xx xxx XX xxxxxxx Xxx xxxxxxxxxxxx Xxxxxxxxx xx xx.xxx XXX xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx "Xxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxx. Xxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxxxx! Xxx Xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx Xxx xxxxxxxxxx.

Xx xxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxx, Xxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxxxx "Xxxxxxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxx" xXxx. x Xx. x XXxXxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxx Xxxx Xxxxx xxx Xxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx, x.X. Xxxxxxxxxxxxx, xxx Xxxxx Xxxx, Xxxxxxxxxxx, Xxxxxxxx Xxxxx, xxxxxxxxx xxxxxxxx xxxxXxxxxXxxxxxxxxxx xxx xxxXxxxxXxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx XX xxxxx Xxxxxxxxx, xxxxxxx xxxxxxx xxx Xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx XXX xxx Xxxxxx xxx Xxxxx xxx Xxxx xxxx Xxxx xxxxx xxx xxx XXX xxx Xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxx.

xxx Xxxxxxxxxxxx Xxxxxxx: Xx xxx Xxxxxxx xxxxxxx Xxx xxx xxx Xxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxx xxxx xxx x.x.xxxx x xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxx x xxx Xxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxx Xxxxxxxxx xxx xxxx xxx xx.xxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xx xxxx x.xxx XXXx xxxxxxx xxx xxxxx Xxxxxxxx xxxxx Xxxx Xxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxx.

Xx xxx Xxxxxxxxxx xxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxx, Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxx. Xxxx xxxxx xxxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX: Xxxxxxx XXxXxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx XXxXxxxxxxxxxxxx xxx Xxxxxxxxx xxxx "Xxxxxxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxx" xXxx. x Xx. xx. Xxx Xxxx xxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx. XXXXxxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx "xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxx, xxxx xx xxxx xx Xxxx xx Xxxxx xxx xx xxx Xxx. x XXX xxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx." Xxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxx "Xxxxxxxxxxx" xxx "Xxxxxxxxxxx Xxxxxx" xxx xxx Xxxxxxxxxxx xxx XXX xxxxx xxx Xxxxxxxxxxxx "Xxxxxx Xxxxxxxxxxxxxx" xxx xxx Xxxxxxxxxxx x,xx XXX. Xxxxxx Xxxxxxx xxxxx xx xx Xxxxxxxx xxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx, xxxx xxx xxxx xxxx xxxxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxxxxx Xxxxxxxx, xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx, xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X XX xxxxxxx.

Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxx xxx xx.xxx XXXxXxxxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxx, x. X. "Xxxxx Xxxx", "Xxxxx", "Xxxxxx Xxxxxxxxxxxxxx". Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx "Xxxxxx Xxxxxxxxxxxxxx" xxx xxxxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxx xxx x,xx XXX, xxxx xxxxx Xxxxxxxxxx xxx xxxx xx XXX. Xxx Xxxxxxxxxx "Xxxxxx Xxxxxxxxxxxxxx" xxx xxxxx Xxxxxxxx xxx xxx XXX xxx xxxxx Xxxxxxxxxx xxx xxxx x.xxx XXX xXxxxx Xxxx xxxxx. Xxxxxxxxxx xxx xxx Xxxxx, xxx xx Xxx xxx Xxxxxxxx xxxx Xxxx xxxxx xxxxxxx Xxxxxx xxxxxxx xxxxxx xxxx, x. X. xxx xxxxx Xxxx xxxx xx Xxxxxxxxxxxxxxx.

XXXXXXX: Xxx xxx Xxxxxx xxxxxxxxx xxx XX xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xxx xx xxxxx Xxxxxxx Xxxx xxxxxxxx xxxxxx. Xxxxx xxxxxx xx x xxx xxxxxxxxxx Xxxxx xxxxxxxxxxx. Xxxxxxxx xxxx, xxx xx xxx XXxXxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxx Xxx. x xxx xx xxx Xxx. x XxxxXXx.

Xxxxxxx Xxxxxxxxxxxxx: XXxXxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx.

8. Steuersparmodell: Steuertrick mit Goldanlagen jetzt wirkungslos

Xxxx xxxx xxxxxxx xx xxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxx xxx Xxxxxxx xxx Xxxx xx Xxxxxxx xxx. Xxx xx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx x.x.xxxxx:

• Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xx xxxxx XXxXxxx, xxx xxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxx xxxxxxx XXX xx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx XXxXx. Xxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxx. Xxxxxxxxx xxxxxxxx xxx Xxxxxxx, xxx xxxx xx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx xxxxxxxx, xx xx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxxxx xxx xxx x XXX.
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Gesetzesänderung für Auslandsfälle

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Gesetzesänderung für Inlandsfälle

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Zum Schluss

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