Ausländische Kapitalerträge: Anrechnung fiktiver Quellensteuer (bis 2008)

Manche Doppelbesteuerungsabkommen sehen vor, dass sich deutsche Besitzer von ausländischen Aktien und Anleihen eine Quellensteuer anrechnen lassen können, auch wenn tatsächlich keine oder nur eine niedrigere Quellensteuer im Ausland einbehalten wurde. Erfreulicher Effekt für Sie: Um diese "fiktive Quellensteuer" erhöht sich Ihre Nachsteuer-Rendite. Die "fiktive Quellensteuer" ist für Sie ein Steuerbonus.

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1. Wie fiktive Quellensteuer angerechnet wird

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2. Welche Staaten eine fiktive Quellensteuer vorsehen

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3. Falls eine geringere als die fiktive Quellensteuer einbehalten wird

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4. Bedingungen für die Anrechnung fiktiver Quellensteuer

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