Abgeltungsteuer: Wahlveranlagung in bestimmten Fällen

1. Die Wahlveranlagung zum pauschalen Steuersatz

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2. Die Wahlveranlagung zum individuellen Steuersatz

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a) Günstigerprüfung, wenn Ihr persönlicher Steuersatz niedriger als 25 % ist

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Sind bei der Günstigerprüfung tatsächliche Werbungskosten absetzbar?

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Bis wann können Sie Ihr Wahlrecht zur Günstigerprüfung ausüben?

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b) Sie wollen negative Kapitaleinkünfte mit tariflichen Kapitaleinkünften verrechnen

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c) Sie wollen negative Einkünfte mit positiven Kapitaleinkünften verrechnen

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d) Sie haben Anspruch auf einen Altersentlastungsbetrag für Kapitalerträge

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e) Veranlagungsoption für unternehmerische Beteiligungen im Privatvermögen

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Veräußerung der Beteiligung

Xxxxxxxx xxxxx xxxxx XXXxXxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxx xxx x x xx Xxxxxxxxxxxxxxx xxxxxxxx xx xx XXxXx xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxx.

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Xxxxxxxx:
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f) Kapitalerträge mit Doppelbelastung aus Erbschaft- und Einkommensteuer

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxx Xxx X, xxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxx xxx Xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx

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g) Bis 2013: Sie wollen vom Härteausgleich profitieren

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h) Bis 2011: Sie wollen hohe Spenden als Sonderausgaben absetzen

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3. Gesetzliche Grundlagen

§ 32d EStG - Gesonderter Steuertarif für Einkünfte aus Kapitalvermögen

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