Seit 2009 gehören Veräußerungsgeschäfte mit Kapitalanlagen und Termingeschäfte nicht mehr zu den privaten Veräußerungsgewinnen, die als "sonstige Einkünfte" nach § 23 EStG steuerlich erfasst werden, sondern zu den Einkünften aus Kapitalvermögen. Gleiches gilt für sog. Terminfixgeschäfte, bei denen die Veräußerung früher erfolgt als die Anschaffung, z. B. Leerverkäufe von Aktien. Hier erfahren Sie, was jetzt noch private Veräußerungsgeschäfte sind und welche Steuerverschärfungen dabei zu beachten sind.

1. Private Veräußerungsgeschäfte

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a) Erhöhte Freigrenze für private Veräußerungsgewinne ab 2008

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b) Wie der Veräußerungsgewinn oder -verlust ermittelt wird

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c) Wie die Spekulationsfrist ermittelt wird

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d) Wie Veräußerungsverluste berücksichtigt werden

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e) Private Veräußerungsgeschäfte in der Steuererklärung

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f) Besonderheit bei Eheleuten

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2. Veräußerungsgeschäfte mit Immobilien

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Rückabwicklung: Aufteilung des Kaufpreises bei geschlossenen Immobilienfonds

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3. Veräußerungsgeschäfte mit privaten Wirtschaftsgütern

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Xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxx, xxxxxxxxx xxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxx xx xxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx, xxxxx xxxxxxxx Xxxxx xx xxxxxxxx, xxx xx xxxxxx xxxxxxxxx xxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxx, xxxx xxx Xxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxxx xxxxxxxxxxxx XXXxXxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxx, xxxxx Xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxx XxxxxxxxxxXxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxx xxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx XX" xXxxxx xxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx, xx Xxxxxxx xxxx xx xxx Xxxxxxxxxxx. Xxxxxx Xxxxxxx xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxx Xxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx. Xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx.
Xxxxxxxx xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxx xxx. xxxx xxxx xxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxx xxx.

XXXXX: Xxxxxx xxxx xx xxxxxxxx xxxxxxxx xx xxx Xxxxx xxxxx, xxx xx xxx "Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx" xxxxxxx. Xxxxx xxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxx. Xx xxxxxx xxx xxxxxxx xx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

4. Veräußerungsgeschäfte mit Goldbarren, Goldmünzen

Xxxxxxxxxxx xxx Xxxxxxxxxx x xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx x xxxx Xxxxxxxxx. Xxxx xxx Xxxxxx xxxxx xxx Xxxxxxx, xxxx xxx xxxxx Xxxx xx xxxx xxxxx, xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xx Xxxxxxxxxxxx xxxx xx Xxxx xxxxxxx. Xxxxxxxxxxxx xxxxx xxxxx Xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx xx, xxx xxxxxxxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxx xxx xxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx, x. X. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxx xx Xxxxx. Xxxxxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxxxxxxx, "Xxxxx xx xxxxxx" xxx xxxxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxxx. Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxx xx xxxx xxxxxxxxxx xx xxx "xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx" x xxx xxxxx xxxxxx xxx Xxxxxxxxxx xxx xx Xxxxxxx xxxx xxxxxxxx Xxxxx xxx xx Xxx. x Xx. x XXxXx.

Xx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx:

x Xxx Xxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxx xxx xxx XXX xx Xxxx xxxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxx, xxxx Xxxxxxxxxx. Xxxxxxx xx xxx XXX xxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx.
Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxx.

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Xxx Xxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxx xxxxxxxxxx xxxxxxxxxx, xxx Xxxxxx xx Xxxxx xxx xxx XXX xxx xxxx xxxxxxxx xxx xx xxx xxxxxx Xxxx xxxxxxxxxxxxxxx. Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx "Xxxxxx XX" xxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxx "Xxxxxx XX" xxxx Xxx xxxxxx xxx xxxxxxxxxxxx, xxxx Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXX xxxxxxxx. Xxxx xxxxxxx Xxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xx, xxxx xxx "Xxxxxx XX" xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx xxx XXX xxxx xxx Xxxxxx, xxxxxx xxxx Xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxx "Xxxxxx XX" xx Xxxxx xxx. Xx xxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxxx.

Anleihen mit Lieferanspruch auf Gold (XETRA-Gold)

Xx xxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxx xxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxx Xxxx xxxx xxxxx xxxxxxx Xxxxxxxx xx xxxxxxxxxx Xxxx xxxxxxx xxxx. Xxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxx XXXXXxXxxxxXxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxx Xxxxxxxxxxx XxxX.

XXXXXxXxxx xXXX XxXxXXx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxx Xxxxxx Xxxxxxxxxxx XxxX xxx xx xxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxx Xxxx xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx. XXXXXxXxxx xxx xxxxxxxxx xx xxx Xxxxxxx xxxxx Xxxx xxxxxxx. Xxxx xx Xxxxxxx xxxxxx xx xxxxxxxxxx Xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxx Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxxxx xxx Xxxxxxx XX xxxxx Xx. XX, Xxxxx, xxxxxxxxxxx.

Xxx xxxxxxxxx Xxxxx xxx, xxx xxx XXXXXxXxxxxXxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxx.

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XXXXXXXXX: Xxx xxxx xxx Xxxxxxxxxx xxx XXXXXxXxxxxXxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxx, xxxx xxxxxxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx xx Xxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxx xxxxxxxx, xxxx xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxx, xxxxxxx xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxx Xxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx.

5. Veräußerungsgeschäfte mit Bitcoins

Xxx Xxxxxxx xxx xxxx xxxxxxxx, xxxxxxx, xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxx xxxxx xxxxxx xxxxx xxxxxxxx, xxx xxxxx xxx xxx xxx xxx xx xxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx Xxxx. Xxxxxx xxx Xxxxxx xxxx xxxxxxxx xxx Xxxxxxx xxxx xxx x.xxx Xxxxxx x xxx xx xx. Xxxxxxxx xxxx xxxxxxx xx xxx xx.xxx XxxxxxxXxxxx. Xx x. Xxxxxxxx xxxxxxxxxx xxx Xxxx xxx xx.xxx Xxxxxx. Xxx xx x. Xxxxxxxx xxx xx xxxxx xxx xx.xxx XxxxxxxXxxxx xxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxx xx xxxx xxx x.xxx Xxxxxxx xx Xxxx xxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx Xxxxxxxx xxx, xxxxxxxxx, xx xx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx.

Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx Xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxx xxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx x.x.xxxx, X. xxx. Xxx xxxxxxxx:

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6. Verschärfung für Modelle mit Vermietung beweglicher Wirtschaftsgüter

Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxx xxx., xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx XxxxxxxxXxxxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX, x.x. xxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx x xxx x Xxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx.

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Xxxxxxxx:
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XXXXXXX: Xxxxxx xx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.
Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx". Xxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx, xxx xxxx xx xxx XXxX xxxxx xxxx xxxxxx xxxxxxxxxxxx xxxx, xxxx xxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx.

a) Hinzurechnung von Abschreibungen bei den sonstigen Einkünften

Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xxxxxx xx xxx xxxxxx xx Xxxxxx xxxxx xxx Xxxxxxx xxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx, x.x. xxx Xxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx:

Xx xxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx xx Xx. x XXxX xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

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Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, x.x. Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx XxXxXxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx xxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX x Xxxxxx xxx xxxxxxxxxxxx Xxxxxxx x xxxxx xx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxx xxxx x xxx x Xxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxx.

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b) Neues Steuersparmodell beim Container-Leasing?

Xxxx XxxxxxxxxxXxxxxxxxXxxxxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxx xXxxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxx xxxxxxx Xxxxxxxx xxx x Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxx, x. X. Xxxxxxxxx, xxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx.

Xx Xxxxxxxxxx x xxx xxxxx Xxxxxxxxxxxxx xxx x xxx x Xxxxxx x xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xx. x XXxXx. Xxxx xxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxxxxxxxxx xxx, xxx xxxx xxx xx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

Xxxxxxxxx xxxxx xxx XxxxxxxxXxxxxx xxxxxxx, xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxx xxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxx xxxxxx.

Xxx Xxxxxx: Xxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx XxxxxxxxxxXxxxxxxxXxxxxxxxx xxxxx XxxxxxxxxxXxxxxxxxXxxX xXxxXx. Xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx XxxX xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxx, xx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxx XxxX xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxx xxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxx xxxxxxxxxxxx xxxx xxx XxxX, xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxx.

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7. Leerverkäufe: Veräußerung von Wirtschaftsgütern vor dem Erwerb

Xxx xxxx xxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxx Xxxxxx" xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx "xxxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xx Xxx. x XXxX xxxxx. Xxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx x xxx xxxx xxxx Xxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxx xxxxxx.

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Xx xx.xx.xxxx xxxxxxxxxxx Xxxx Xxxxxxxx x.xxx.xxx XXX xXxxxxx xxxxx Xxxxx xxx xxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxx x.xxx.xxx XXX xXxxx xx xx.xx.xxxx: x XXX x x,xxxx XXXx xxx xxxxxx XxxxxXxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx XXXxXxxxx xxxxx xxxxxxxxx Xxxxx xxx .x. xxx.xxx XXX xxx.

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8. Verrechnung von Altverlusten aus privaten Veräußerungsgeschäften vor 2009

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Wie werden die Altverluste 2008 konkret berücksichtigt?

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxx xxxxxxxxxxx, xxxxxxx xxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxx Xxxxxxxxxxxxxxx x. Xxxxxxx xxx xx xxxxxxxxx, xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

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Verluste aus Veräußerung von Wertpapieren im Jahre 2009

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9. Geschäfte mit Fremdwährungskonten

a) Anschaffung und Veräußerung von Fremdwährungsbeträgen

Xx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx, xxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx Xxx xxx XxxxxXxxxxxxx xx xxxx Xxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

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b) Anschaffung und Veräußerung anderer Wirtschaftsgüter gegen Fremdwährung

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10. Gesetzliche Grundlagen

§ 23 EStG - Private Veräußerungsgeschäfte (ab 2009)

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