Abgeltungsteuer: Pflichtveranlagung für bestimmte Kapitalerträge

1. Die Pflichtveranlagung zum pauschalen Steuersatz

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Ausländische Kapitalerträge

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Zinserträge nach der Zinsinformationsverordnung

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Veräußerung einer Lebensversicherung

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Zinsen auf Steuererstattungen (Erstattungszinsen)

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Weitere Fälle

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Nacherklärung von Kirchensteuer

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2. Die Pflichtveranlagung zum individuellen Steuersatz

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a) Kapitalerträge, die zu anderen Einkunftsarten gehören

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b) Kapitalerträge aus der Veräußerung von Anteilen an einer Kapitalgesellschaft

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c) Kapitalerträge aus Beteiligungen an Kapitalgesellschaften im Betriebsvermögen

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d) Hälftiger Gewinn aus einer 60/12-Lebensversicherung

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e) Veräußerung von Altanlagen innerhalb 12 Monaten im Jahre 2009

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f) Zinsen aus Darlehen zwischen nahe stehenden Personen

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g) Zinsen aus sog. Back-to-back-Finanzierungen

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h) Zinsen einer Kapitalgesellschaft oder Genossenschaft an ihre Anteilseigner

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3. Gesetzliche Grundlagen

§ 32d EStG - Gesonderter Steuertarif für Einkünfte aus Kapitalvermögen

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