XXXXXXX: Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx XXxXxxxxxxxxxxxxx xxxxxxxxXX xxx x.x.xxxx, xxx xx xx.x.xxxx xxxxxxxxxxx xxx xx xx.x.xxxx xx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxx. Xxx XXxXxxxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xXXxXx. xxxx X X. xxxx. Xxxxxxxxxxxxxx xxxx xxxxxx xx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx xXXxXx. xxxx X X. xxxx, xxx xxx xxx xxxxx Xxxxxx xxx x.x.xxxx xXXxXx. xxxx X X. xxx xxx xxxxxx xxxxxx xxxxxxx xxxxxx.
Vorab: Ende der EU-Zinssteuer
Xxx XXxXxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxx xx.xx.xxxx xxx Xxxxxxx xxx x.x.xxxx xxxxxxxxxx. Xx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxx xx Xxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxx x xxx Xxxxxxxxxx xxxxxxxxxXX xxxxxxxxxx xxx.
XXXXXXX xxxx xxx xxx "x. Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxxxxx:
- Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxx xxx xx Xxx. x XXXx. Xxxx xxx xxx Xxxxx, xxxx xxx xxxx xxxx xxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxx xxxx xxxx xxx xx.xx.xxxx xxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx x xxx x XXX xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx xxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxx xxx xx xx xxx XXX xxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx Xxxxxxx xxx Xxxx Xxxxxxx xxx xx Xxx. x XXXx. Xxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xx xxx XXX xxxxxxxxxx xxxxx. Xxx xxxx, xxx xxxxxxx xxx XXXXxXxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx xx xx xxx XXX xxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx.
- Xxxx xx x.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxx xxxxxxx XXxXxxxxxxxxxxxxx xxxxxxxxXX xxx x.x.xxxx. Xxxxx xxxxx xxx xxx xxxxx XXxXxxxxxxxxx xxxxxxxxxxXX xxx xx.xx.xxxx xxxxxxxxxx.
- Xx xxx x.x.xxxx xxxx xx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx XXxXxxxxxxxxxxxxxxxxxx xxxxxxxxxXX xxx x.xx.xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx XXXXxXxxxxxxx, xx Xxxxx xx Xxxxxx, Xxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx. Xxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxx.
- Xxx xxx xx.xx.xxxx xxxx xxxx Xxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxx: Xxxxx Xxxxxxx xxxxxx xx Xxxxx xxxx xxxx xxx XXxXxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xx Xxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxx.
Xxx xxx xxxxx Xxxxxxx xx xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxx, Xxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx.
1. Welche Staaten Kontrollmitteilungen versenden
Xxx xxxxxxx XXxXxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx xxxxxxx XXxXxxxxxxxxxxxxxxxx xx xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx. Xxxxxxx xxxxxx xx, xxxx xxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx.
Xxxxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxxxxxxx, Xxxxxxxx, Xxxxxxxx xxx Xxxxxxx xxxxx xxx xxxxx XXxXxxxxxx Xxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxx, Xxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxx, xxxxxx
x xx x.x.xxxx: Xxxxxxxxx xxx Xxxxxxxxx,
x xx x.x.xxxx: Xxxxxxx,
x xx x.x.xxxx: Xxxxxxxx,
x xx x.x.xxxx: Xxxxxxxxx.
Xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxx xx xxxxx XXxXxxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxx XXxXx. Xxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xx.x. xxx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xx.x. xx xxx xxxxxxxxxxx Xxxxxxxx xxx XXxXxxxxxxxxxxxxxx xxxxxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxx Xxxxxxxx xxx.
Xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXxXxxxxxx xxx, xxx xxx Xxxxx xxxxxxx xxx xx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxx xxxx Xxxxx xxxx xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx.
XXXXXXX: Xxxx xxxxxxxx Xxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxxx xxxx: Xxx xxx xxx Xxxxxxx xxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx, xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, x. X. xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, XXxxxXxxxxxxxx xxx. xxx xxx Xxxx x XXxXx.
Xxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx:
- Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xx Xxxxxxxxxxx xxxx xxxx xxxxxxxx.
- Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxx.
- Xxxxxxxxxxx xxx Xxxxxxxx xxxx x xxxxx xxxxx xxxxxxxxx x Xxxxxxxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx.
- Xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxx. Xx xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx. xxx Xxxxx xxxxx Xxxxxxxxxxxxx.
XXXXXXXXX: Xxxxxx xxxx Xxx xxx xxx xxxx Xxxx xx Xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxxxxxx Xxx xxx Xxxxxxxxxx xxxxx Xxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxx x xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx xxx. Xxxx xx xxxx xxxx Xxxxxxxx xxx XxxxxxxxxxxXxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxx xx.
2. Welche Staaten Zinssteuer erheben
Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx XXxXxxxxxx xxxxxxxx xxx Xxxx xxxxxxx. Xxxxxx Xxxxxxx xxx xx xxxx xxxx xxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxx XXxXxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
x xxxxxxxxxxx,
x Xxxxxxxxx xxx xxxx,
x Xxxxxxx xxx xxxx.
Xxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx XxxxxxXXxXxxxxxx xxx:
x Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxx, Xxxxxxx xxx Xxx Xxxxxx.
Xxx XXxXxxxxxxxxx xxxxxxxx
x xx xxx x.x.xxxx: xx x,
x xx xxx x.x.xxxx: xx x,
x xx xxx x.x.xxxx: xx x.
Xx xxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx XX xxxxx Xxxxx x.
XXXXXXXXX: Xxx x.x.xxxx xxxxxx xxx XXxXxxxxxxxxx xxxxxxxxxxx xxx xx x xxx xx x. Xxxxx Xxx xxxx Xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxxx xxxxxxxx, xxxx xxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx xx x xxxxxxxx. Xxxxxxxx xxxx Xxxxxxxxx: Xxx Xxxxxxxxxx, xxx xxx xxx Xxxx xxx xxx x.x.xxxx xxxxxxxxx, xxxx xxxx xx xx x xxxxxxxx, xxx xxx xxx Xxxxxxxxxx, xxx xxx xxx Xxxx xxxxxx xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxx xxx xx x. Xxxx xxxxx xxx XXX Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.
Xxx x.x.xxxx xxxx xx xxxxx Xxxxxxx xx Xxxxxxx: Xxxxx xxx xxxxxx xxx XXxXxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxx xxxxxxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xx.xx.xxxx xxx xxx Xxxxxxx xxx Xxxxxx xx Xxxxxxxxx xxxxxxx XXxXxxxxxxxxxxxxxxx xxxx xxx XXxXxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xx xxxx xxxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxxxx xxxxx XXxXxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxx xxx Xxx xxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxxx.
Xxx x.x.xxxx xxxx xx xxxxx Xxxxxxx xx Xxxxxxxxx: Xxxxxxxx xxx XXxXxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx xxxxxxx xxxxxx: Xxxx Xxx xxxx xxx x Xxxx xx Xxxxxx xxxxxxxx, xxxx xxx "Xxxxx xxxxxxxxxx" xxx xxx xxxxxxxxx Xxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx.
Xx xxx x.x.xxxx xxxx xxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxx XXxXxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx.
Xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxx xxxxxx xxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxx. "Xxxxxxxxxxx" xx Xxxxx xxx XX xxxxxxxxx, xxx Xxxxxxxx xxx XXxXxxxxxx xx xxxxxx. Xxx xxxxx xxxx xxxxxxxxxxxx xxx Xxxxx xxxxxxx, xxxxxxxxxxx xxx "xxxxxxxx Xxxxxxx" xxx Xxxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx.
Kontrollmitteilungen von Deutschland an die Zinssteuer-Staaten
Xxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx, xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxx:
- Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx XXxXxxxxxx Xxxxxxxxx, Xxxxxxx xxx xxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx Xxxxxx, Xxxxxxxx, Xxxx xx Xxx, Xxxxx, Xxxxxxxxxxxxxxxx Xxxxxxxx.
- Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxx Xxxxxx xxxxx xx xxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx XxxxxxxXxxxxxx, Xxxxxxxx, Xxxxxxx Xxxxxx Xxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxx Xxxxxxx xxxxxxx xxxxxxx.
Anonyme Abführung der Zinssteuer
Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xx x xxx xxxxxxxxxx xx x xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx.
Bescheinigung über Zinssteuerabzug
xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxx Xxxxx xx.
Statt Zinssteuer wahlweise Kontrollmitteilungen möglich
Xxx Xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxxx. Xxxx xxxxx xxx XXxXxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx:
- Xxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xx Xxx Xxxxxxxxxx xx xxxxxx.
- Xxxx Xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xXXXx xxx, xx xxxxxxx Xxx Xxxx, Xxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxx, Xxxx xxx Xxxxxxxxx xxx Xxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx xxxxxxxxxx xxxx Xxxxxx. Xxx xxx xxx Xxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xx xxxxxxxx.
XXXXXXXXX: Xxxxxxx xxxxxx xxxxxx Xxxxxxxxx xx xxx Xxxx xxxxxxxxx xxxx, xx xxx Xxx Xxxx Xxxxxx xxxxxx, xxxxxxxx Xxx xxxxx xxx xxx Xxxxxxxxxx, x. x. xxx xxx xxxxxxxxxxxxxx Xxxx, xxx Xxxxx xxx Xxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxx.
Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx xxxxxxxx: Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxx, xxxx xx xxx Xxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx x xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxx.
Besonderheit in der Schweiz: Schweizerische Verrechnungssteuer
Xxx Xxxxxxx xxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxx. Xxxxxxxx xx xxx Xxxxxxx xxxxxxxxx xxx. Xxxxx Xxxxxxxx xxxx xx x.x.xxxx xxxxx xxx xxx xxxxx XXxXxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxx xxxxxx, xxxx xxx xxx XXxXxxxxxxxxx xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx x. x. XXxXxxxxxxxxxxxxx xxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx.
Xxx XXxXxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxx, xxxxx Xxxxxxxxx xxx. Xxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx. xxxxxxxxxx: Xxx Xxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx "Xxxxxxxxxxx".x
3. Welche EU-Gebiete Kontrollmitteilungen oder Zinssteuer wählen
Xxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx: Xxxxx Xxxxxxx xxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx XXxXxxxxxxxxx xxxxxxxxxx.
Xxxxxxxxxxxxxxxxxxxx xxxx XXxXxxxxxxxxx |
||
Xxxxxx |
Xxxxxxxxxxxxxxxxxxxx |
Xxxxxxxxxx |
x Xxxxxxxx, XxxxxxxXxxxxxx, Xxxxxxxxxx xXXx x Xxxxxxx Xxxxxx Xxxxxxx xxxxxXxxxxx xxx Xxxxxxxxxxxx xXXx xxx xxxx: xx xxxx: x Xxxxx Xxx, Xxxxxxxx xXXx xxx xx.x.xxxx: xx x.x.xxxx: x Xxxxxx xXXx xxx xxxx: xx xxxx: x Xxxxx xXXx x Xxxxxxxxxxxxxxxx Xxxxxxxx xXXx xxx xxxx: x Xxxxxxx, Xx. Xxxxxxxxx, Xxxx, Xx. Xxxxxx xXXx xx xxxx: x Xxxxxxx xXXx xx xxxx: |
xx xxxx xx xxxx xx xxxx xx xx xxxx xxxx xxxx |
xxxx xx xxxx xx xxxx xx xxxx xxxx xx xx xx |
Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxx xx.xx.xxxx xxxxxxxxxx xxx xxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx XXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx, xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.
Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxx Xxxxxxx, xxx Xxxx xxxxx XXxXxxxxxx xxxx:
- xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxx, xxxxx xxxxxx xxxx xxx xxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxx, xx xxxx XxxxxxxxxxxxxXxxxxxxxxx xxx XxxxXxxxxxxxxx.
- xxxx xxx xxxxxxxxxxxxxxx Xxxxxx Xxxxxxx xxx Xxxxxx.
- xxxx xxx xxxxxxxxxx Xxxxxxxxxxx Xxxxxx.
- xxxx xxx xxxxxxxxx Xxxxxxxxx xx xxxx.
- xxxxx xxxxxx xxxx xxx xx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx XxxxxxxxXxxxxx.
Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx XXxXxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx:
- Xxxxxxxx, Xxxxxx, Xxxxxxxxx xxx XxxxxxxxXxxxxx xxxxxxx xx Xxxxxxxxx xxxxxxxxx.
- Xxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxx, XxxxxxxxXxxxxxxxxx, Xxxxxxxx, Xxxxxxxx.
- Xxxxxxxx, Xxxxxxxx, Xxxxx, Xxxxxxxxxx Xxxxxxxxx Xxxxxxx xXxxxxx.
- Xxx Xxxxxxxx, xxx xxx "Xxxxxxxxx Xxxxxxxxx" xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxx xxxx. Xxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxx xxx xxx XXxXxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
Großer Informationsaustausch in Steuersachen mit Jersey ab 2009
Xxxxxx xxx xxx xxxxxxxx Xxxxx xx xxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxx xxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx xxxx xxxx xxxxx Xxxx xxx Xxxxxxxxxxxxx Xxxxx, xxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx XX xx. Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxx, xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx x xxxx. Xx Xxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxx xxxxxxxxxxxx xxx x xxxxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx XXxXxxxxxxxxx xxx xx x xxxx xx.x.xxxx: xx xx.
Xx x.x.xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx" xxx xxxxx xxx "Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx". Xxx Xxxx xxx xxxx xxx xxxxxxxxx: Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxx. Xxxxxxxxxxx xxxxxxx xxx Xxxxx, xxx Xxxxxxx Xxxxxx xx Xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx. Xxxx xxx xxxxxxxx Xxxxx xxx xxxx xxxxxx xxx Xxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxx, "xxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxx" xXXXx.
4. Welche Kapitalerträge von Kontrollmitteilung oder Zinssteuer erfasst werden
Xxx xxx XXxXxxxxxxxxxxxxx x xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx x xxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxxx:
- Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxx, xxx xxx xxx Xxxxx xxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxxxxxxxxx xxxxxx, x. X. xxxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxx xxx xxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxx, xxxxx xxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx.
- Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, x. X. xxx XxxxxxxxxxXxxxxxxx, XxxxxxxxXxxxxxxx, XxxxxXxxxxxxx xxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxx.
- Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxx: Xxx xxxx Xxxxxxx, xxx xxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.
XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx Xxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx.
xXxxxxxxxx xxx xxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx. Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxx.
XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxx, xxxx xxxxx xxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.
xXxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxx, xxx xxxxxx xxxx xxx xx x xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxx xxxxx xxx Xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.
XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxx xxx xxxxxxxxxx xx x xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx xxxxxx Xxxxxxx, xxxxx xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxx xxxxxxxxxx xxx XX xxx xxx Xxxxxxxxxx xxxxx xx xxxxxxxx.
XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx x Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxxx.
xXxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x. x. Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxx xxx xx x xxxxxxxx. Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxx xxx xx x. Xxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxx xxx, x. X. xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxx xxx XX, xxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xx x xxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx xxxxxx Xxxxxxx, xxxxx xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx.
XXXXXXXXX: Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxxx xxxxxx Xxxxxxxx: Xx xxxxxx Xxxx xxxx xxxxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxxx xxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxx xxxx xx xxxx Xxxxxxxxxx xxxxxxxxxxx, xxx Xxx xxxx xxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx.
XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxx xxx xx x xxx xxxx: xxxxxxx xxx xx xx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxx xxxx xxx xx x, xxxx xxxxx xxxx xxx xx x xxx xxxx: xxxxxxx xxx xx xx xx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx.
Welche Kapitalerträge nicht betroffen sind
Xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx xxx XXxXxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx:
- Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxx xxx XxxXxXxxxxxxx. Xxxxx xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxxx XXXxXxxxxxxxxx.
- Xxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.
- Xxxxxxxxxxx xxxxxxxxx Xxx, xxxx xxxxxx, xxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxxx xxx xx xxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxx Xxxxxx.
- Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx Xxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx.
- Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx Xxxxxxxxxx.
- Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxxx xxx. Xxxxxxxxxxxxxxxxxxx: Xxxxx xxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxxx xxxx Xxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.
- Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
- Xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxx xxx xxxxxxxxxx xx x xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxx.
- Xxxxxxxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxx xxx xx x. Xx xxx x.x.xxxx xxxxx xxx Xxxxxxxxx xxx xx x.
- XxxxxxxxxxxxxxXxxxxxxx: Xxxxxxxxxxxx xxxxx xxxxxxxxxxx.
Xx xxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxx xxx XXxXxxxxxxxxxxxxx xx.
Nicht betroffen sind auch sog. Grandfathered-Anleihen
Xxx xxx XXxXxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxx xx.xx.xxxx xxx. XxxxxxxxxxxxxxXxxxxxxx. Xxxxx xxxxxxx xx xxxx xx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxx xxx xxx x.x.xxxx xxxxxxx xxxxxx xxx xxx xxxx xxx x.x.xxxx xxxxx xxxxxx xxxxxxxxxxx xxxxxx xxx xx XXXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.
Xxx Xxxxxx xxx xxxxxx Xxxxxxxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxXxxxxxxxx xxx XXxXxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxx, xxx xxxx xxx xx x xxxxx Xxxxxxxx xx xxxxxx XxxxxxxxxxxxxxXxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx:
- Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xx xxxxxxxxx.
- Xxxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx.
Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx:
- Xxxxxxx xxxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xx xxxx xxx xxxxxxx Xxxxxxxx, x. x. xxx xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx.
- Xxxxxx xxx Xxxxxxxxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xx xxxx xxx xxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx xxxxx xxx xxxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxx "xxxxxxxxxx".
- Xx xxx Xxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxxxXxxxxxxx xxx xx.xx.xxxx xxxxxxxxx, xxxxxx xx xx xxx x.x.xxxx xxxxx Xxxxx xxxx, xx xxxx Xxxxxxxxxxxxx xxxxxxx.
XXXXXXX: Xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
Xxx x.x.xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx XXxXxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxx xx Xxxx x XXXx.
Xx xxx XxxxxxxxxxxxxxXxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxx xxxx xxx xxx XXxXxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxx xxxx xxx x.x.xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx.
Xxxxx xxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxx x.x.xxxx xxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx x,xx Xxx. xxxxxxx, xxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xxxx xxx Xxx. Xxxx "xxxxxxxxx" xxxxxx. Xxxxxxxx Xxxx xxxxxx Xxxxxx xxx, xxxx xxx Xxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxx "XxxxxxxxxxxxxxXxxxxxxx" xxxxxx xxx xxx xxx xxx XXxXxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx, xxx xxx XxxxXX xxx xxx Xxxxxxxxxx XxxxxxXxxxxxxxxxxx, xxxx xxxxx Xxxxxxx xxxx xxxxxxxxxxx xxx xxxxx "xxxxxxxxx". Xxx xxxxxxxx, xxxx Xxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx.
Xxxx Xxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxx xxxxxxxxx xxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx "xxxxxxxxxxx" Xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxx xxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxx xxx. xxx xxxxxxxxxxxxx Xxxx xxxx xxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxx xxxx x xx Xxxxxxxxx, xxxxxxxxxxx, Xxxxxxx, Xxxxxxx x xxx xxxx XXxXxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx Xxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxx xxxxxx Xxxxxxx xxx "XxxxxxxxxxxxxxXxxxxxxx" xx. Xxxxxx Xxx xxxxxxx xxxx, xx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxx "xxxxxxxxx" xxxx, xxxxx xx xxxxxxx xxxx xxxxxx Xxxxxxxx xxxx. xxxxxxxxx: Xxxx xxxxxx xxxxxx XXxXxxxxxx xxxxx xxxx xxxx xxx Xxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.
Xxxx xxx xx.x.xxxx xxx xxxx Xxxxxxxxxxx xxx XxxxxxxxxxxxxxXxxxxxxx xxxxx xxxx xxxxxxxx, xxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx.
5. Welche Personen von Kontrollmitteilung oder Zinssteuer betroffen sind
Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxx XXxXxxxxxxxxxxxxx xxxxxxx xxxxxx.
XXXXXXXXX: Xxxxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xXX, XxxX, XXxXx, Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx.
Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxx, xxxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx.
XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx xxxxxx xxxxxxxx xxx. Xxx xxx xxxx xxx Xxxx, xxxx xx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxx xxxxx xxxx xx xxxxxx Xxxxxxx xxxxxxxx, xxxx xxxx xx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxxxxxxxxx xxxx xx xxx Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx.
Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xx xxxxx xxxxxxx XXxXxxxxxxxxxxxx.
XXXXXXXXX: Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, x. x. Xxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx XXxXxxx, xx xxx xxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxx, xxx xxx Xxxx xx Xxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxx xxx XXxXxxxxxxxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxx xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxx xx XxxxxxXXxXxxxxxx.
6. Welche Zahlstellen zu Kontrollmitteilung oder Zinssteuer verpflichtet sind
Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxx xx xxxxx xxxxxxx XXxXxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxx, xxx xx Xxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xx xxxxx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xxxx xx xxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxxx.xxxxxx
XXXXXXX: Xx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxx xx xxxx xxxxxxxxxxx Xxxxxx xxxxx. Xxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx. Xxxxxx xxxx Xxxxxxxxxx xxxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxxxxx.
XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx. Xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx xxxxx xx Xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx.
Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx XX. Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxx Xxxxxxx, x. X. Xxxxxxxx, Xxxxxxxx.
Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx. Xxxxxxxxxx xxx, xxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxx xx xxxxx XXxXxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxx, xxxxx Xxxxxxxx xxxxxxxxxx xxx XX xxxxxxxxx.
Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXxXx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXxXx. Xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxx xxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxx xxx x.xxx XXX xxxxxxx.
7. Wie ausländische Zinserträge in Deutschland besteuert werden
Xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx, xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx Xxx xx Xxxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxxx Xxx Xxxxxxxxx xxxxxx, xxx xx xxxxx, xx xxxxxxx Xxxxxxxx Xxx xx xxxxxxxx xxxx xx xx xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx.
Xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxx Xxxxx xx xxxxxxxxxx. Xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxx.
- Xxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xx XXxXxxxxxx xxxxxx Xxxxx xx Xxxxxxxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx.
- Xxx Xxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx, Xxxxxxx xxx. xxxxxx Xxxxx xx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx x xxxx xx.x.xxxx: xx xx xxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxx x xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxx xxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xXXXx.
Xxx Xxxxxxxxxx xxxx xx xx XXxX xxx xxxx Xxx xxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx XXxX, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxx:
- Xx xxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.
- Xxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxx, xxxx Xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxx. x.xxx XXX xxxx xxx xxxxxxx xxxx.
- Xxx Xxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
- Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxx xxxxx xxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx.
- Xxx XXxXxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxx XXX xxxxx: xx Xxxxx xxx xxx, xxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xx xxxx. xxx xxxx xx xxx "Xxxxxx XXX"x.
XXXXXXXXX: Xxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxx "Xxxxxx XXX" xxx, xxx xxxx xx xxx xxxxxx xxxxxx xxxxxxxxxxxx Xxxxx "Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx".
XXXXXXXXX: Xxxxx Xxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxx xxx xxxxxxxx Xxxxxx Xxxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxx. Xxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx, xxxx xx xxx xx xxx xx x xxxxx xxxxxxxx. Xxx Xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxx, xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.
Xxxxxxxx:
Xxx Xxxxxxx xxxxxxx xx Xxxxxxxxx xxx xx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx x.xxx Xxxx. Xxx Xxxx xx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xx Xxxxx xxx xxx Xxxx xxx. Xxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxx xxxxx. Xxx Xxxx xx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx.
xxxxxx |
Xxxxxx xxx Xxxxxxxxx |
Xxxxxx xxx Xxxxxxxxxx |
Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx x |
x.xxx XXX .x. xxx XXX |
x.xxx XXX xx |
Xxxxxxxxxxxxxxxxx |
x xxx XXX |
x x.xxx XXX |
Xx xxxxxxxxxx xx Xxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxx xxx x. X. xx x Xxxxxxxxxx xxx Xxxxxxxxxx |
x.xxx XXX xxx XXX .x. xxx XXX |
x.xxx XXX xxx XXX xx |
Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx |
x xxx XXX |
xxx XXX |
Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, x. X. Xxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxx xxxxx xx x, XxxxxxxxxxxxxxXxxxxxxx xxx. xxxxxx Xxxxx xx.
Trotz Kontrollmitteilungen dennoch Quellensteuerabzug?
Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx xxx xx XXxXxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxx xx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx: Xxxxxx xxxxxxxx xxxx XXX xx Xxxxxxxxxxx xx x xxx Xxxxxx xxx xx x xxx Xxxxxxxxxx.
- Xxxxxx Xxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxx XXX xxxxxxxxxxx Xxxxxxxxxxx.
- Xxxxxx Xxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xx. Xxxx xxxxxxx Xxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx.
- Xxx xxxx XXX xxxxxxxxxx Xxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx x xxxxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxx: xx xxx Xxx. x xxx x XXxXx xx xxxx: xx xxx Xxx. x XXxXx. Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxx xxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx.
XXXXXXX: Xxxxxx xxx xxx Xxxxxxxxxx xxx XXxXxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx, Xxxxxxx xxxx xxxx: Xxxx Xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxx.
8. Wie Zinserträge von Ausländern in Deutschland besteuert werden
Xxx xx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx, xxx xxxx xxx xxx xxx. Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XXxXx.
Xx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxxXxxxxxxxxx xxx Xxxxxx, Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx. Xxxxxx xxxxxxxx xxxxXxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.
Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx, xxxx xxx xxxx xxxxx xx xx xx XXxX xxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx xx. Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxx xxxx xxxxx, xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxx xxxxx xxxxxx.
XXXXXXXXX: Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxx Xxx xxx Xxxx xxxx "Xxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxxx xxx xxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxx xxx xxx xxxx xxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XX xx xxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxx xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xxxxxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxxxx xxx xxx XXxXx.
Xxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx xxxx xxxxx x xxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx xx xxxxxx Xxxx xxxxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
9. Zur Anrechnung nach Aufhebung der EU-Zinsrichtlinie
Xxxx x xxxxxxxxxxxx x xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxx xx x xxxxxxxxx xx Xxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xx x xxxxxxx. Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx XXxXxxxxxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xx x, xxx xxxx xx Xxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xx xx Xxx. x XXX xxxx xxxx xxx xx Xxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx.
Xx xxxx xxxxxx xxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx xxxxx. Xxx xxxxxx: Xxx Xxxxx xxx Xxxxxxxxx xxx XXxXxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxx xx.xx.xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxx xxxx xxxx xxxxxxxxx xx Xxxx xxx Xxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx, xxxxx xx xxx Xxxxxx XXX xx xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xx xxxxx xxxxxxx Xxxxx xxxxxxx xxxxx
XXXXXXX xxxxx xxx XXX XxxxxxxxxxXxxxxxxxx xxxx Xxxxxxxx. Xxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxx xxxxxx xxxxxxxxxxxxxx, xx xxx Xxxxxxxxx xxx x.x. Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xXxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xx. xxxxxx xxx xx.xx.xxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx.
10. Der Common Reporting Standard
Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx Xxxxxxxxx Xxxxxxxx xxx XXX xxx xxxxxxxxxx.xxxxxxXx XXXxXxxxxxxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxx XxxxxxxxxXxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxx xXxxxxxxxx xx xxx x. Xxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx XXX xxxxxxxxxxxx. Xxxxxxxxxxx xx xxx Xxxxxxxxx XXX xxxxxx Xxx: xxxx
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.