Abgeltungsteuer: Der gesonderte Steuertarif für Kapitalerträge

1. Berechnung der neuen Kapitalertragsteuer

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2. Ausnahme: Pflichtveranlagung für bestimmte Kapitalerträge

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3. Ausnahme: Wahlveranlagung in bestimmten Fällen

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4. Ausnahme: Hinzurechnung der Kapitalerträge in bestimmten Fällen

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Außersteuerliche Leistungen

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Steuerliche Vergünstigungen

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5. Ausnahme: Zurechnung von Kapitalerträgen zu anderen Einkunftsarten

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6. Sparerpauschbetrag

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7. Werbungskosten

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8. Negative Einnahmen

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9. Negative Kapitaleinkünfte

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10. Gewinn oder Verlust aus Veräußerung oder Einlösung

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11. Ausländische Quellensteuer

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12. Währungsgewinne und Währungsverluste

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13. Jahresbescheinigungen und Steuerbescheinigungen

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14. Gesetzliche Grundlagen

§ 32d EStG - Gesonderter Steuertarif für Einkünfte aus Kapitalvermögen

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