Ausfüllhilfe zu Anlagen KAP, KAP-BET und KAP-INV - Einkünfte aus Kapitalvermögen - 2022

Da die Einkommensteuer auf Kapitalerträge grundsätzlich mit der Abgeltungsteuer abgegolten ist, muss die Anlage KAP zumeist nicht mehr ausgefüllt werden. Aber es gibt viele Fälle, in denen Sie die Kapitalerträge dennoch in der Steuererklärung angegeben müssen (Pflichtveranlagung) oder zu Ihren Gunsten freiwillig erklären sollten (Wahlveranlagung). Jeder Ehegatte muss gegebenenfalls eine eigene Anlage KAP abgeben. Hier erläutern wir Ihnen die wesentlichen Fälle, in denen Sie das Formular zur Einkommensteuererklärung ausfüllen müssen oder sollten. Unsere Anleitung führt Sie Schritt für Schritt durch die einzelnen Zeilen der Anlage KAP. Auch erhalten Sie wichtige Hinweise zu der Anlage KAP-BET und der Anlage KAP-INV, die die Anlage KAP ergänzen. Gestaltungshinweise zur Minderung der Einkommensteuer und weiterführende Informationen runden die Ausfüllhilfe ab.

SERVICE:
Hier können Sie das Steuerformular zum Ausfüllen am Bildschirm und zum Ausdrucken aufrufen:
- Formular Anlage KAP
- Formular Anlage KAP-BET
- Formular Anlage KAP-INV

Alle wichtigen Informationen zur Besteuerung von Kapitalerträgen finden Sie bei Steuerrat24 in der
- Rubrik Abgeltungsteuer
- Rubrik Geldanlagen

HINWEIS: Seit 2018 gibt es zur Anlage KAP zwei weitere Anlagen, nämlich die Anlage KAP-BET und die Anlage KAP-INV. Die Anlage KAP-BET ist für Erträge und anrechenbare Steuern aus Beteiligungen, die gesondert und einheitlich festgestellt werden, auszufüllen. Die Anlage KAP-INV ist für die Erklärung von Investmenterträgen, die nicht dem inländischen Steuerabzug unterlegen haben, vorgesehen. Bitte füllen Sie in diesen Fällen stets auch die Angaben zum Sparer-Pauschbetrag in den Zeilen 16 und 17 der Anlage KAP aus.

HINWEIS: Zum 1.1.2018 ist das "Gesetz zur Reform der Investmentbesteuerung" (Investmentsteuerreformgesetz - InvStRefG) vom 19.7.2016 in Kraft getreten. Nach früher geltender Rechtslage waren Wertzuwächse bei Investmentanteilen bis zur Veräußerung durch den Anleger steuerfrei, wurden also erst beim Verkauf versteuert. Um auf Anlegerebene einen einheitlichen Übergang auf das neue Besteuerungsrecht zu schaffen, ist für alle Investmentanteile, die vor dem 1.1.2018 angeschafft wurden, aber eine Veräußerungs- und Anschaffungsfiktion eingeführt worden. Alle Investmentanteile, die vor 2018 angeschafft wurden, gelten zum 31.12.2017 als veräußert und zum 1.1.2018 als neu angeschafft (§ 56 Abs. 2 InvStG). Als Veräußerungserlös gilt der letzte im Kalenderjahr 2017 festgesetzte Rücknahmepreis. Falls kein Rücknahmepreis festgesetzt wird, gilt stattdessen der Börsen- oder Marktpreis. Die Veräußerungsfiktion führt aber nicht zu einer sofortigen Besteuerung der Veräußerungsgewinne oder -verluste. Die Fiktion sorgt lediglich dafür, dass die steuerliche Bemessungsgrundlage einheitlich für alle Anleger zum 31.12.2017 nach den bis dahin geltenden Regeln festgestellt und vermerkt wird. Zu versteuern ist der Gewinn oder Verlust erst in dem Jahr, in dem der Alt-Anteil tatsächlich veräußert wird. Die Höhe des Steuersatzes und das Verfahren der Steuerfestsetzung richten sich dann nach den Regelungen im Jahr des Verkaufs (§ 56 Abs. 3 InvStG).

ACHTUNG: Bei der Einführung der Abgeltungsteuer zum 1.1.2009 hat der Gesetzgeber einen Bestandsschutz für Investmentanteile versprochen, die vor 2009 angeschafft wurden: Für diese sog. Alt-Fondsanteile sollte der Veräußerungsgewinn nach damaligem Recht auf immer und ewig steuerfrei bleiben (§ 18 Abs. 2 Satz 2 InvStG 2016). Doch nun wurde die "Ewigkeitsgarantie" für eine steuerfreie Veräußerung oder Rückgabe der Alt-Anteile zeitlich und betragsmäßig gekappt. Für Investmentanteile, die vor 2009 erworben wurden, gilt bei der Veräußerungsfiktion (noch) der bisherige Bestandsschutz: Die Wertzuwächse bis zum 31.12.2017 bleiben steuerfrei. Dies gilt auch für Veräußerungen, die noch vor 2018 vorgenommen werden. Aber: Alle seit 2018 eintretenden Wertveränderungen sind auch für die Alt-Anteile, die vor 2009 erworben wurden, nach neuem Recht grundsätzlich steuerpflichtig. Um zumindest das Vertrauen der Kleinanleger in die "Ewigkeitsgarantie" nicht allzu sehr zu enttäuschen, wurde immerhin ein Freibetrag in Höhe von 100.000 EUR pro Anleger eingeführt: Die Wertzuwächse ab 2018 bleiben für die Alt-Anteile bis zu diesem Betrag steuerfrei (§ 56 Abs. 6 InvStG 2018).

Aus den genannten Gründen sind gesonderte Angaben zu Investmentfonds erforderlich.

Einzelheiten zur neuen Besteuerung von Anteilen an Investmentfonds finden Sie in dem Beitrag Besteuerung von Investmentfonds: Die neuen Steuerregeln ab 2018

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

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1. Verzicht, Pflicht oder Wahlrecht zur Abgabe der Anlage KAP

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2. Anträge (Zeilen 4-5)

a) Beantragung der Günstigerprüfung (Zeile 4)

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b) Überprüfung des Steuereinbehalts (Zeile 5)

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3. Erklärung zur Kirchensteuerpflicht (Zeile 6)

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4. Kapitalerträge, die dem Steuerabzug unterlegen haben (Zeilen 7-15)

a) Kapitalerträge

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b) Steuerabzug von der Ersatzbemessungsgrundlage (Zeile 11)

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c) Verrechnung noch nicht ausgeglichener Neuverluste (Zeilen 12-13)

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d) Verluste aus Termingeschäften (Zeile 14)

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xx.xxx XXX xxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx XXX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxx xxxx xx xxx Xxxxx xx xxxx xxx Xxxxx xx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

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d) Verluste bei Uneinbringlichkeit, Ausbuchung, Übertragung oder Ausfall (Zeile 15)

Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxx xxxxx xxx Xxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xx Xxxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx.

Xxxxx Xxxxx xxx xx xxxx Xxxxxx xxxxx xxx Xxxxx, xxx xx xxx Xxxxxxx xxxxxxxxx, xx xxxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx xxx "xxxxxxx" xxx xxx Xxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx, xxxx Xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx Xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxx Xxxxx xxxxxxxxxx xxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxx xxxxxxxxx, xxxx xx xxxx xxxx xxx x.x.xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx

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Xxxxxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xx.xxx XXX xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxx xxx xx.xxx XXX. Xxxxxxxxxxxx xx xxx x.x.xxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxX xxx xx xx Xxx. xx Xxxx xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx. xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxx xx xxx Xxxxxx xx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx x xxxx Xxxxx xx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxx xxxxx xXxxxxxxxXxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxx Xxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xXxxxxxxxXxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

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XXXXXXXXX: Xxxx xx xx xxxxxxx xxxxxxxxx Xxxxxx, xx xxxxx xxx Xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxx xxx! Xxx xxxx xxxxxx xxxx, xxxx Xxx xxx xxxxx xxx xxxxxxxx Xxxxx xxxxxxxxx, xxxxx xxx Xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx! Xxx XXX xxxxxxxx xxxx: "Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxxxxx x Xxxx x xxx x XXxX Xxxxxxxxx xxxxxx, xxxxxxx xxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxx:" Xxxxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx Xxx xxxxxx Xxxxxx xxx Xxxxx Xxxx xxx Xxx xxxxxxx xxxxx xxx Xxxxx "xx. Xxxxxxxx" xxx xxxxxxxxx Xxxxxx" xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx,xxxxxx XX X x xX xxxxxxxxxxxxx :xxxx.

Private Forderungen

Xxxxx xxx xxx Xxxxxx, xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxxxx xxxxxxx xxxxx xxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxx xxx xx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx "Xxxxxxxxxxxxx", xxx xxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
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Xxxxxxxx xxx xxxxxxxxxxxxx XXXxXxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xx xxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx: Xxxxxx Xxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx.xxx XXX xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

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Zeitpunkt der Verlustberücksichtigung

Xxx xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xXXx, xxx xxx xxx Xxxxxxx xxxxxx xxxxxxxxxx xxx, xxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XXXX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxx Xxxxxx xxx xxx xxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx xx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxx xx xxxxxxxxxxxxxxxx xxxx, xxxxxxxxxx xxxxxxxxxxx xxx xx.xxx XXX. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xxxx xxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx

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Xxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx XXxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx.
Xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XX xxxxxxxx xxxxx xxxx xxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxx xxxxx xx Xxxx xxxx Xxxxxx xx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx XX xxxxxxxx, xxx xx xxxxx Xxxxx xxxxxxxx xxxxxx. xxxxx xxx Xxxxxxxxx xxx XX xxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxx xxx xx.xx.xxxx xx Xxxxx xxx Xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xx Xxxx xxxx xx. Xxx XXX xxxxxxx xxx xx Xxxxxxxx xx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxx, xxxx xx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxx xxxx xxxx xxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxxx.

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Xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxx xxx, xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxx xxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxx.
Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxxxx xxxxx xxx. Xxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxx xxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxx xxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx.
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f) Verluste mit Aktien: Bundesverfassungsgericht muss entscheiden

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xx xx xxxxxxxxxxxxxxxxxx xxx, xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx xxx xxx XXX xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

Xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx.x. Xxxxxxx xx xxxxxx Xxxxxx xxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx Xxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx. Xxxxx xxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.
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Xxxx Xxxxxxxx:

Xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx Xxxxx Xxxx xxxxx. Xxxxx xxxxxxx Xxx xxxx xxx xxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxxxx xxx xxx Xxx. x Xxxxxx x xxx x XXxXx.
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Xxx xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx:xxxxxxXxxx Xxxxxx, xxx xxx xxx x.x.xxxx xxxxxxx xxxxxx, xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx x xxx xxxx xxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx.

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g) Hinweise zur Fondsbesteuerung

Xxx xxxxxxxx xxxxxxxx xxxxxx xxxx xxx x.x.xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxxxx Xxxx xxxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxx xxx Xxxxx: Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx

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h) Optionsgeschäfte: Kosten für Glattstellung mit Stillhalterprämien verrechenbar

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Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xx.X. xxx.xxx XXXx. Xxxxx xxxxxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxx xx Xxxxx xxxx xx.X. xxx.xxx XXXx. Xx xxxxxxxx xxx Xxxxxxx xxx xx.xxx XXX, xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxx.
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i) Ehegattenübergreifender Verlustausgleich jetzt möglich

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

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j) Hinweise zu weiteren Urteilen

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx Xxxxxxx xxx xxxxxxx Xxxxxxxxx xxxx xxxxxxx:

Xx Xxxxxx xxxx xxx xxx XxxxxxxxxxXxxxxxxxxxx Xxxxxx Xxxxxxxxxxxx Xxxxxxxx XxxX xxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx. XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xXxxxxx xxx x.x.xxxx, xx X xxxxxx X,Xx. Xxxx xxxx xxx xxx Xxxxxx xxxxx xxxxx xxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xx XxxxxxxXxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx.
Xxx Xxxxxx xxxx Xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx xxxx Xxxxxxxx xxx. Xx xxxxx xxx Xxxxxx xx xxx Xxxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxx xx xxxxxxxxxx xxx. Xx xxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxx xxx XxxxxxxxXxxxxxx Xxxxxxx xXXXx. XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxx XXxxxxxxxxxxxxxxx XxxxxXxx xx xxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx Xxxxxxxxxxxx xxxx: XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.
Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xXxxxXxxxxxxxxx xxxx xxx Xxxxxxxxx xxx XxxXxxxXxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx Xxxxxxxxxxxx xxxx: XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.
XxxxxxxxxXxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxx, xx xxx xxxxxxxxxxxx Xxxxx Xxxx xx xxxxxx. Xxxxxx xxxx xxxxx xxxxxxx:xxxxxxXxx xxxxxxxxxxxxx Xxxxxxxxx xxx XxxxxxxxXxxxxx xxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x Xxxx x XXxX, xxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. xx Xxxx x XXxX xxxx xxxxx xxxxxxxx. Xx xxxxxxx: Xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xxx xxx Xxxxx xxxxx xxxx xxxxx xxxxx. Xx xxx xxxxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxx. Xxxx xxx xxxxxxx xxx xxxxx xxxxxxxx xxxxxx. Xxx xxxxx xxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx Xxxxxxxxxxxx xx XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.
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5. Sparerpauschbetrag (Zeilen 16-17)

Xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx, xxxxx Xxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XXX xxx xxxx: x.xxx XXXx xxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxx xxxx: x.xxx XXXx xxxx Xxxxxxxxxxxx x xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxx Xxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxxxx. Xxxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx.

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XXXXXXXXX: Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxx xxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxx xxxx Xxx "Xxxxx" xxx xx Xxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx "Xxxxxx XXX" xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx. Xxxx: Xxxxxxxxxx Xxx xxx xxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxxxxxx xxx xx Xxxxx xx "x" xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx. xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx Xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxx: Xx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx xxxXxxxxxxXxxxxxxx.xxxxxxXxx xxxxxxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx x. Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxx xx x. Xxxxxxx xxxx,xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx x. Xxxxxxxxx xxxxxxxxxxxxxx.xxxxxxXXXxXxxxxxxxx xxxxxxxxxxx.x.xxxx,xxxxxxXXxXx xxxx X X. xxxx.

6. Kapitalerträge, die nicht dem Steuerabzug unterlegen haben (Zeilen 18-26)

Xx xxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxx "xxxxxxxxxx". Xx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxx xxxxx xxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx x xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxxx Xxxxx x.

a) Inländische Kapitalerträge (Zeile 18)

Xxxxxx Xxx xx Xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xx.

b) Kapitalerträge aus dem Ausland (Zeilen 19-23)

Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx

c) Verluste aus Termingeschäften (Zeile 24)

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx xxxxxx. Xx Xxxxx xx xxxx xx xx xXxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxx xxx. xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx.

d) Verluste bei Uneinbringlichkeit, Ausbuchung, Übertragung oder Ausfall (Zeile 25)

Xx Xxxxx xx xxxx xx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxx xx xxxxxxx Xxxxxxxxxxx xx Xxxxxxx. Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx xxxxxx.xxxxxx

e) Erstattungszinsen vom Finanzamt (Zeile 26)

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxx xxx xxxxx xxxxxx xxx xxxxxxx xxx xxxxxxxxx:

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f) Kapitalerträge aus einer Kapitallebensversicherung

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g) Investmentfonds

Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxx Xxx xxxxx xx xxx Xxxxxx XXXxXXX xxx.

7. Kapitalerträge, die der tariflichen Einkommensteuer unterliegen (Zeilen 27-34)

Xx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x. Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX, xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxx, xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxx xxxx.

a) Hinzurechnungsbetrag nach § 10 AStG (Zeilen 27-27a)

Xx Xxxxx xx xxxx xx xx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXxXx. Xxx "xxxxxxx" Xxxxxxxxxxxxxx xxxx xxx xx xx XXxX xxx xxxxxx xx xxx xxxxx, xx xxxx xx xxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX. Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxx. Xxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxx Xxxxxx, xx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.xxxxxx

b) Kapitalerträge aus privaten Darlehen (Zeilen 28-29)

Xxxxxx xxx xxxxxxxx Xxxxxxxx, xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx

Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxx, x.X. xxxx Xxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, x.X. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx.
xxx Xxxxxx xx xxxxx "xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxxx Xxxx xxxxxx, xxx. XxxxxxxxxxxxxXxxxxxxxxxxx.

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Xxxxxx Xxx xxx Xxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx xxxxxx xx Xxxxx xxxxxx xxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx x.X. xxx xx xx XXxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxx, Xxxxx, Xxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxx, Xxxxxxxxxxx, Xxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxx, Xxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxx, xxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxx xxxxx x xx xxx Xxxxxx x xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx x xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx. Xxx xxxxxxxxxxxxxx xxxx xxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxx xxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.xxxxxxXXXX xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx. Xxx XXX xxxxxx xxxx xxx, xxxx xxxxx xxx Xxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxx" xxxx Xxxxxxxxxxx x.X. xxx xx xx XX xxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxx xx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxx xXXxXxxxxxxxxx xxxxxxx, X. xxx. Xxxxxxx xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xx xx x xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXXX X xxxx, XXXX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

b) Kapitalerträge aus Lebensversicherungen (Zeile 30)

Xxxxxxxxxxxxxxx xxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx Xxxxxxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx xxxx Xxxxxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx.xxxxxxXxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x Xxxx x XXxX x"xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx"x xxxxxx. Xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx.

c) Kapitalerträge aus unternehmerischer Beteiligung an einer Kapitalgesellschaft (Zeilen 31-32b)

Xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx XxxX, xxxx XX xxx Xxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxx Xxx

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XXXXXXXXX: xxxxxxXxx Xxxxxx xx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx Xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Xxxxx xx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxx. Xxxx xxx Xxxxxxxx xxxxxxx Xxx xxxxxxxxxXxxxxx xxx xxx xxx xxxxxxxxx. Xxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxx x.

d) Sonstiges (Zeilen 33-34)

Xx Xxxxx xx xxxxx Xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx, xxxx Xxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xx xxxxx XxxXx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx XxxX xxxxxxxxx xxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxx xxx xxx XxxX xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxx xxx xxxx xxxxxxx xxxxxxxxxxxxx xxx xxx xxx Xxx. x Xx. x XXxXx. Xxxxx xxxxxxx xxxx xxx Xxxx xxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx XxxX xxxxxxxxxx.

Xx Xxxxx xx xxxxxxxxx Xxx, xx Xxx xx xxxxxxxx XxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx xxxxx. Xx xxxxxxx xxxx xxxx xx Xxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx.

8. Kapitalerträge mit ermäßigter Besteuerung nach § 34 EStG (Zeilen 35-36)

Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxx xx XXxXx. Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxx.

Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xx xxxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxx xxxx xx Xx. x Xxxxxx. x, xx Xxx. x Xx. x XXxX xXXX XxxxxxxxxxXxxxxxxxx, Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xx. xxxxxxx xxx xx.xx.xxxxx. Xxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

9. Anzurechnende Steuern (Zeilen 37-45)

Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx Xxx xxxxx xx xxx "Xxxxxx XXX" xxxxxxx. Xxx Xxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxx xxxx

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Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxx xxx.

Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx xx xxx Xxxxx xx, xxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxx xx xxxx xxxxx xx xxx Xxxxxx XXXx xxxxxxxxxxx. Xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx.X. xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxx xxxxx xxxxxxx Xxxxxx xxxxx xx Xxxxx xx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxx.

Xxxxxxxxxxxxxxx xxxxxxx x xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxx xx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xx xxxxxx Xxxx xxxx Xxxxxxxxx:

Xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx.
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Xxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xxx "Xxxxxx X, X, X xxxx X" xxxxxxx. Xxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.
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Xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxx xxx Xxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx xxx. Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxxx Xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx

10. Dividenden aus Girosammelverwahrung (Zeile 46)

Xxxxx Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xx.xxx XXX xxxxxxx xxxxxxxxxxxxxx Xxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xx xx Xxxxx xxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx xx Xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xxxxx Xxx xxxx Xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xxxxxxx xxx xx Xxxxxxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx Xxxxxxxx xx xxxxxxxxx,xxxxxxxx xxxx xxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx Xxx xxxx xxxx xxxxxxx xxx xxx xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxx x xxxx xx. Xxx xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxx.

11. Kürzungsbetrag bei Beteiligung an ausländischer Gesellschaft nach § 11 AStG (Zeilen 47-48)

Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx,xxxxxxXxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxx x. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x. X. x. xx xx Xxx. x XXxX xxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxx xxxxx xxxxxxxxxxx.

12. Ausländische Familienstiftung (Zeilen 49-52)

Xxxx xxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

13. Steuerstundungsmodelle (Zeile 53)

Xx Xxxxx xx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx x xxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx xxx XXxX xxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxx xx xxx Xxxxxx xxxxxxxxx xxxx. Xxxxxx Xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX

14. Negativzinsen: Weiterhin kein Abzug als "negative Einnahmen"

Xxxxx Xxxx xxx xx xxxxx Xxxxxxxxxx xxxx. Xxxxx Xxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxx xxxxxx.

Xxx Xxxxxx xxxxxxxx xxx Xxxxxx xx Xxxxxxx Xxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxx"x. Xxxx xxx xxxxx, Xxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxx xxxx xxxxxxxx. Xxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx: Xxxxxxxx Xxxxxx xxxx xxx xxxxx Xxxxxx. Xxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxx xx xxxx Xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx x xxx xxxxx xxx xxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxx, xxx xxx xxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXX xxx xxx XXX xxxxx Xxxxxxx xxxx xxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx :xxx, Xx. xxxxx. Xxxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx x"Xxxxxxxxxxxxx"x xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxxx xx xxxx xxxxxxxxx xx Xxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX x xxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx:

xxx x,xx XXX xxx xxx.xxx XXX xxxxxxxxx Xxxx xx,x x x.x.xx
xxx xxx.xxx,xx XXX xxx x Xxx. XXX xxxxx Xxxxxxxxxx:
xxxxxxxx xxxxxxxxx Xxxx xxx,xx x x.x.x.

Xx xxxxxx x,x Xxx. XXX xxx x.x. xxx xx.x. xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx Xxxx Xxxxx. Xxxxxxx: Xxx xxx xxxxxx Xxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxx xxx xxx XXX xxxx.xxx XXX x x,x x x xxxxx. Xxx xxx xxxxxxx Xxxxxxxxxx xxxx.xxx,xx XXX xxx x Xxx. XXXx xxxxxxxxx xxxx Xxxx. Xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxx xxx x xx,xx XXX xxxx.xxx XXX x x,xx x x xxxxx. Xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxx xxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx,xx XXX xxxxxxxx xx xxxxx xxxx,xx XXX x x,xx XXX x xx,xx XXXx.

XXXXXXX: Xxxxxxxx Xxxxxx xxxxxxx xx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx. Xxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxx. Xxx xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx! Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxx". Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxx xxxxx xxx Xxxxxxx, Xxxxxxxxxxxxxx xxxxxxxxxx, xx Xxxxxxx xxxxxx. Xxxx xx xxxxx xxxx xxxx xxxxxxx Xxxxxx: Xxx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xx. Xxxxx xxxxxxx xx xxxx xxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx

15. Kapitalerträge aus Beteiligungen - Anlage KAP-BET

Xxx Xxxxxx XXXxXXX xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx XxxXxXxxxxxx, xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx. Xx xxxxxxx xxxx xxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xxxxxxxxxxxxxx

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Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xx. Xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxx xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxxxxx xx xxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx.
Xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx.
Xxxxx Xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xx xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxx xxxx.
Xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxx xx xxxxxxx, xxxxxxx Xxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxx xxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx. xxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx.

Xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xx xxxx xx xxxxx "Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx" xxx xxx Xxx. x Xx. x XXx. Xxx xxx xxx xx Xxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx XXX xxx xxxx: x.xxx XXXx xxxxxx. Xxxx xxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xx: Xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxx, xxx xxx xxxx xxx xxxxxxxxxx Xxxxx xxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxxxx xx Xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxx xxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx.

Xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xx xxx "Xxxxxx XXXxXXX" xx Xxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxx xx Xxxxxxxxxxxxxxxx xx.xxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xx XXxX xxxxx Xxx xx xxx Xxxxxx xxxxx xx.xxxxxxXxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx, xxxxxxxx Xxx xxxx xxxxxxxxx Xxxxxx xx Xxxxx Xxxxxxxxxx.

Xx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxx XXXxXXX xxxxxxxxxx xxx Xxxxxx XXX, xxxx xxxx xxx Xxxxxx xxx xxxxx "xxxxxxxxxx" xxxx. Xxx xxxxx xxxx xx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx XXX xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

16. Kapitalerträge aus Investmenterträgen - Anlage KAP-INV

Xxx Xxxxxx XXXxXXX xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx. Xxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxx x xxx xxxxxx x xx xxx Xxxxxx XXX xxxxxxxxxxx. Xxx Xxxxxx XXXxXXX xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxx xxx x xxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxx.

Xxx Xxxxxx XXXxXXX xxxxx xxxx x xxxxxxxxxxxxx x xx xxxxx Xxxxx xxx:

Xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xXxxxxx xxxxxx
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Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxxxxxxxxxXxxxx xxxx
Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xXxxxxx xxxxxxx
Xxxxxxxxxx xXxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xx xXxxxxx xxxxxx.

XXXXXXX: Xx xx xx xxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx, xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx xxx x. Xxxx xXxxxxx xxxxxx.

Xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxx xxx Xxxxx: Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx

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Xx Xxxxxx x, xxx, xx: Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x Xxx. x XxxXxXx.

Xx Xxxxxx x, xxxx, xx: Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx xxx x Xxx. x XxxXxXx.

Xx Xxxxxx x, xxxx, xx: Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x Xxx. x XxxXxXx.

Xxxxxxx:

Xxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxxxxxxxxx xxxx, xxxxxx Xxx xxxxx xx xxx Xxxxxx XXX xx xxx Xxxxxx xx xxx xx xxx xxxxxx xx xxx Xxxxxx XXXx.
Xxxxxx Xxx xxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx Xxx xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxx. xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxx.

XXXXXXXXX: Xx xxx Xxxxxx xxxxxx xxxx xxx Xxxxxxx, xxxx xxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx, xxx Xxxxx xxxx xxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxxx. Xxxx xxxxxx Xxx xxx Xxxxx Xxxxxxxxxx xxx XXXX xXxxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.xxxxxxxxxxxxxx.xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx. Xxxxxxxx Xxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx XXXX xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxxxxx xxxxx Xxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxx xxxxxx Xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx XXXX xxxxxxx. Xxxxxx Xxx xxxx xxxx xxx. xxx Xxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx: Xx xxx xxxx xxx xxxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxx xxx xxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx xxxx xxxxxx xxxx Xxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx.

Ausschüttungen (Zeilen 4-8)

Xx xxx Xxxxxx x xxx x xxxxxx Xxx xxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxx. xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx. xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx, xxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xx Xxxxx xxx xxx. Xxxxxxxxxxxxx xxx Xxxxxx.

Vorabpauschalen (ehemals Zeilen 9-13)

Xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxx, xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx.xxxxxxXxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx Xxxxxx xxxx xx Xxxxxxxx xxx Xxxxx xxxx xxxx xxxxxxx.

Veräußerungsgewinne bzw. -verluste (Zeilen 14, 17, 20, 23 und 26)

Xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xx Xxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxx xxxx xxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx xx xxx Xxxxxx xx xxx xx xxxxxxxxx, xx xxx xxxx, Xxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx.

Gewinne aus der Veräußerung von bestandsgeschützten Alt-Anteilen (Zeilen 15, 18, 21, 24 und 27)

Xxxx xxxxxx Xxx xxxxxxx xxx xx xxx Xxxxxx xx, xx, xx, xx xxx xx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxxx x. X. x. xx xx Xxx. x Xxxx x Xx. x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxXxXx xxx. Xxx xx xxx x.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxxx xxxx xxx x.x.xxxx xxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx. Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxx xx xx xxxxxxxxxxx, xx xxx xxxx, Xxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xx Xxxxx xx, xx, xx, xx xxx xx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx Xxxxxxx x.X. xxx xx xx Xxx. xx xxxx xx XxxXxX xxxx xxxx. Xxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx Xxx xxxx xxx xx.xx.xxxx xxxxxxxx xxxxx.

Gewinne und Verluste aus der fiktiven Veräußerung von nicht bestandsgeschützten Alt-Anteilen (Zeilen 16, 19, 22, 25 und 28)

Xxxx xxxxxx Xxx xxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxxx x.X. xxx xx xx Xxx. x x.X.x. Xxx. x Xxxx x XxxXxX xxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxxxxxxxxxxxxxxxxxx XxxxXxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx XxxxXxxxxxx x. X. x. xx xx Xxx. x Xxxx x Xx. x XxxXxX xxxx. xxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xx, xx, xx, xx xxx xxx xxxxxxxxx.

Xxxxx xxxxxxxxxxxxxxxxxxx XxxxXxxxxxx xxxxxx xxx Xxxxxx xxx xx.xx.xxxx xxx xxxxxxxxxxx xxx xxx Xxxxxx xxx x.x.xxxx xxx xxxxxxxxxxx. Xxx Xxxxxxx xxxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xx xx xxxxxxxxxxx, xx xxx xxxx, Xxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxx xxxx xxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxx XxxXxX xxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxx xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx xxxxxx.

Zwischengewinne nach dem InvStG 2004 (Zeile 29)

Xxx XxxxXxxxxxxx xxx xxx xxx xx.xx.xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xx.xx.xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx, xxx Xxx xxxx xxxx xxx xx.xx.xxxx xxxxxxxx xxxxx, xxxx xx Xxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Ermittlung der Vorabpauschalen (ehemals Zeilen 31-46)

Xxxxx Xxxxxx xxxxx xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxx.xxxxxxXxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx.

Ermittlung der Gewinne und Verluste aus der Veräußerung von Investmentanteilen (Zeilen 47-57)

Xxxxx Xxxxxx xxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxxx xxxxxxx Xxxxxx xx xxxxxxxx. Xxxxxx Xxx xx Xxxxxxxxxxxxxxxx Xxxxxxx xx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxx Xxx xxxxx xxxxxxx Xxxxxxx XXXxXXX xxx. Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxx xxxxxxxxxxx xXXXXxXxxxxxxx.

Anschaffungskosten (Zeile 52)

Xxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx XxxxXxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xx xxxxxx Xxxxxx. Xxxxx Xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x XxxXxX xxxxxxxx xxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xx xxxxxxx xxx xx Xxx. x XxxXxXx.

Während der Besitzzeit angesetzte Vorabpauschalen (Zeile 54)

Xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xXxxxxx xxxxx. Xxx xxxxx xxxxxxxx xxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx.

Gewinne aus der Veräußerung von bestandsgeschützten Alt-Anteilen (Zeile 56)

Xxx xx Xxxxx xx xxxxx Xxxxxxx XXXxXXX xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xx xxxxxxxxxxx xxxx. xxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xx, xx, xx, xx xxx xxx. Xxxxx xxxx xxxxxxx xx xxx xxx Xxxxx xx xx xxx Xxxxxx xx, xx, xx, xx xxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx.xxx XXX.

Fiktiver Veräußerungsgewinn bzw. -verlust zum 31.12.2017 (Zeile 57)

Xxxxxxxxxxx xx xxx xx xxx Xxxxxx xx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xxxx xxx xx xx.xx.xxxx xxxxxxxxx Xxxxxxxxxx xxxx. xxxxxxxxxxxx xx x Xxx. x XxxXxX xxxx xxxxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx X X. xxxx xx xxxxxxxxx xxx xxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx XxxxXxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

AKTUELL: Besteuerung fiktiver Übergangsgewinne ist rechtmäßig - oder?

Xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxx, xxxx xxx Xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx. Xxxxxx Xxxxx xxx xxxxxxxxx xxxxxxxx, xxxx Xxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx xxx. Xxxxxx xxxx xxxx xxxx xxxx x xxxxxxxxxx x Xxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxxxxx xx xxxxxxxxxxxxxxxxxx xxx xxxx. Xx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx xx.xx.xxxx xxx xxxxxxxxxxx xxx xxx x.x.xxxx xxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxx xxx xx.xx.xxxx xxxx xxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxx. Xx xxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxx xxxx xx xxx Xxxx, xx xxx xxx XxxxXxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxxx" xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxx.

Xxxxxxxxxx, xxx Xxxxxxx xxx xxxxx Xxxxxx xx Xxxx xxxx xxxx xxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xx xx.xx.xxxx xxx xxx, xx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xx xxxxxxxx, xxx xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxx xxxxxxxxxx, xxx Xxxxxx xxxx xx xxxx xxxx xx xxxxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxx Xxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxx xxx xx .x. xxx x xx xxxxxxx. Xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxx: Xxxx xxx x.x.xxxx xxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx:

Xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxx xxx Xxxxx: Xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxx xxxxx xx Xxxxxxx xxxxxxxxx.
Xxxx xxxxxxx Xxxx xxxxxxxx xxxx: Xxx xxx xxxxx Xxxxx xxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxx "Xxxxxxxxx" xxxx xx xxxxx Xxxxxxxxxxxxxxxx. Xxx xxx xxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx xxxx xxx xxxxx xxxxxxxxx: Xxxxxxxxxxxxx xx .x. xxxxxxxx Xxxxxxxxxxxxxxxx xxx x .x.xx. Xxxxxx Xxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx, xx xxxx .x. xx xxxxxxxxxx.
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Xxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx xxx xx xxx xx xxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

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17. Bitcoin und Co.: Viele Fragen zur steuerlichen Behandlung geklärt

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18. AKTUELL: Termingeschäfte - Beschränkung der Verlustverrechnung unzulässig?

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