Für sog. Steuerstundungsmodelle, wie Medien-, Windkraft-, Leasing- und Videogamefonds, wurde die Verlustverrechnung mit dem "Gesetz zur Beschränkung der Verlustverrechnung im Zusammenhang mit Steuerstundungsmodellen" vom 22.12.2005 drastisch eingeschränkt. Betroffen sind Anlagen mit einer modellhaften Gestaltung und Verlusten in der Anfangsphase von mehr als 10 % des gezeichneten Kapitals. Verluste aus solchen Anlagen dürfen seit dem 11.11.2005 nicht mehr mit anderen Einkünften im selben Jahr, sondern nur noch mit künftigen Gewinnen aus derselben Einkunftsquelle verrechnet werden.

1. Die Neuregelung im Überblick

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Die Vorgängerregelung des § 2b EStG gilt für Altfälle weiterhin

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2. Was sind Steuerstundungsmodelle?

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a) Erste Bedingung: Modellhafte Gestaltung

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b) Zweite Bedingung: Verlustquote in der Anfangsphase

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3. Welche Anlagen von der Neuregelung betroffen sind und welche nicht

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Keine Anwendung der Verlustabzugsbeschränkung

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4. Verlustabzugsbeschränkung gilt für alle Einkunftsarten

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5. Gesetzliche Grundlagen

§ 15b EStG - Verluste im Zusammenhang mit Steuerstundungsmodellen

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§ 20 Abs. 2b EStG (bis 2008) bzw. § 20 Abs. 7 EStG (ab 2009)

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