Abgeltungsteuer: Wie Investmentanteile besteuert werden

1. Überblick

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2. Ausschüttende Fonds

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3. Thesaurierende Fonds

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a) Thesaurierende Inlandsfonds

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b) Thesaurierende Auslandsfonds

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c) Teilthesaurierende Fonds

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4. Offene Immobilienfonds

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5. Fondssparpläne

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Ausnahmen: Riester-Fondssparpläne

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6. Dachfonds

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7. Steueroptimierte Geldmarktfonds

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxx xxx Xxxxx xxxx, xxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx.

• Xxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxx x.x.xxxx, xxxxxxx xxx xx Xxxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxxxxxx.
• Xxx Xxxxxx xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx.

XXXX xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxxx: Xxxxxx xxx Xxxxxxx xx xxx xx.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxx xx xxx x.x.xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxx. xx XxxXxXx.

XXXXXXXXX: Xxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxx, xxx xxxxxxxx xxx xx.x. xxx xx.xx.xxxx xxxxxxxx xxxxxx: Xxxxxx xxxxx Xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxx Xx xxxxXx xxx.

Xxxx Xxxxxxx, xxx xxx xxx xx.x.xxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxx:

• Xxxxxx xxxxx Xxxxxxx xxx xxx xx.x.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxxxxx xxx Xxxxxxx xxxxx xxx xx.x.xxxx xxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxx: Xx xxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xx.x.xxxx xxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xx.x.xxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx.

8. Spezialfonds, insbesondere luxemburger Herkunft

Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx.

Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. xx XxxXxXx. Xxxxxxxxx xxxx Xxxxxxx xx

• xxxxxxxxxxxxx XxxxxxxxXxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx,
• xxxxxxxxxxxxxx XxxxxxxxXxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx
• xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx "XxxxxxxxXxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx
  xxxx xxxxxxxxx Xxxxxxxxx xxxx
  xxx Xxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX.

Xxxxxxxxxxxxxxx xxxx xx xxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx Xxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxx xx xxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx xxx x.x.xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxx xxxxx Xxxxxxxx xxxx xxxx, xxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xxxx xxx Xxxxxx, xxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx

Xxx Xxxxxxx xxxxx xxxx xxx Xxxxxx xxxx xxxxxx: Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxx xxx xxx xx xxxx Xxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxx Xxxxxxx, xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxxx xxx.xxx XXX xxxxxxxx, xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxxxxxxxx xxx, xxx xxxx, xxxx xxx xxxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxx, xx xxx "xxxxxx" Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx Xxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxx xxx xx.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxx xx xxxxxxxx. Xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x,xx Xxx. XXX xxxxxx xxx. xxx.xxx XXX xxx Xxxxxxx. Xxxxx xxx Xxxxxx xxxxxx xxx. "Xxxxxxxxxxxxxxxx" xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxxxx xxx xx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx. Xxx xxx Xxxxxxxx xxx xxxx xxxxxxx xxxx Xxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx x xxx xxx xxxxxxxxx Xxxxx x xxxxxxxx xxxxxxxxxx xxxxxxxxxx.

9. Pauschalbesteuerung bei intransparenten Fonds

Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxx. xxxxxxxxxxxxxx Xxxxxx, xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx "xxxxxxxxx" Xxxxx xxxxxxxxxxxx xxx. Xxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxx x XxxXxXx.

Xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxx xx x XxxXxX xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx xxxxx, xxxxx xxxxxxxxxx. Xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxxx, xxxxx xxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx x xxxxxxxx.

XXXXXXX: Xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxx xxxxxxx "Xxxxxxxxxxxxx" xx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxx Xxx xx Xxxxxxx Xxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx xx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx XXxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xXxXXxXxxxxx xxx x.xx.xxxx, Xxxxxxxxx.

Xxxx Xxxxxxxxxx xxx XxXX xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx XXxXxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx, xxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxx, xxx Xxxx xxx xxx Xxxx xx Xxxxxxxxxx, xxxxx xxx Xxxxxxx xxxxxxxx xxxxxxx, xx xx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx xx xxx XXX xxxxxx: Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxx XXxxXXXxXxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XxXXxXxxxxx xxx xxxxxx xxxx Xxxxxxxxx xxxx xx, xxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx. Xxxxx xxx xxx XXX xx x.x. Xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xxx xxx xxxxxxxxxxxx xxxx xxxx XxxxxxXXxXxxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX: Xxx XXX xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx "xxxxxxxxx" Xxxxx xxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx XXxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XXXX X xxxxx xxx XXXX X xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx "xxxxxxxx" Xxxxx xxx Xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxx XX xxx xxxxxxxxxx xxxx xxx Xxxxx xxx xxxx xxxxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXXX X xxxx xxx XXXX X xxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx x xxxxxxxxx x xxx XxXXxXxxxxx xxx xxxxxx xx, xxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx XXxxXXXxXxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx x XxxXxX xxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxx xx xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxx xxx xx x Xxx. x Xxxx x Xx. x Xxxxxxxxx x xxx x XxxXxX xxxxxxxxxxxx, xx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxx xx xxxxxxx. Xxxxx xxx Xxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

xxx Xxxxxxxxxxxxxx:

Xxx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx x xxxxxx xxxxx xxxxxxxx x Xxxxxxx xxx Xxxxxxxx x xxxx xx x Xxx. x Xxxx x XxxXxX, xxxx xxx Xxxxxxx

• xxx Xxxxxxxxxxxxxxxxxxxxxx x.X.x. xx x Xxx. x Xxxx x Xx. x XxxXxX xxx Xxxxxxxx xxx Xxxxxxxxxx x xxx x xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx
• xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx:

• xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx,
• xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx,
• xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx,
• xxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx,
• xxxx xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx,
• xxxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx.

Xxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xx x XxxXxX xx xxxxxxxx.

xxx Xxxxxxxxx Xxxxxxx:

Xxx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xx x xxx xx x XxxXxX, xxxx xxx Xxxxxxx

• xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x.X.x. xx x Xxx. x Xxxx x Xx. xx xxx xx XxxXxX xxxxxxxx xxx
• xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxx:

x xxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxx xxxx Xxxxxxxx,

x xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxxxxxx xxxx Xxxxxxxx x xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx

x Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x Xx. x XxxXxX xXxxxxxxxxxxx.

10. Fonds als Riester- oder Rürup-Vertrag

Xxxxxxx xx xxxx xx xxxxx "Xxxxxxx"x xxxx "Xxxxxx"xXxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxx, xxx xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx.

• Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx Xxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx, xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx x Xxx. x XxxXxXx.
• Xxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxx xx Xx. x XXxXx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxxx xxx XxxxxxxXxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx x xxxxx xx xxx xx. Xxxxxxxxxx x xxxx xx xxx xx. Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x XxxXxxxXx, xxx xxx xxxx xxxx xxx XxxxxxxXxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. xx XXxX xxxxx.

XXXXXXXXX: Xx XxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxx XxxxxxxxXxxxxxxxxxxxxxx:
x. Xxx xxxxxxx xxxxx XxxxxxxxXxxxxxx xxxxxxxxxxx, x. x. xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx.
x. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxx, x. x. xxxxxx xxxx xxxxx XxxxxxxxXxxxxxxxxx xxxxxxxxxx.

Xx xxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx x xxxxxx xxx xxxxxxxxxxx Xxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xx x xxx xxxxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxx Xxxxx xxxx xxxxxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxx Xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, x.x. xxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx.

• Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxx xxxxxxx, xxx xxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x XXxXx. Xxxxxxxxxx xxxx xxxxxx xxxxx Xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx x xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.
• Xxxxxx xxx xxxxx XxxxxxxxXxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxx xxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x XXxXx.
• Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxXxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:

• XxxxxxxxXxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx
• XxxxxxxXxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx

11. Fondsgebundene Kapitallebens- und Rentenversicherungen

Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx x. Xxx xxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxx Xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxx:

Xxx xxx Xxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xx.

• Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxx xxx xx. Xxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx.
  Xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx.
• Xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxxx xx Xxxxxx xx x xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx x Xxxxxxxxxxxx xxx Xxxx xxxxxxx xxxx xx Xxxxxx xxxx xx xx.
  Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x xxx x XXxX xxxxx.

12. Geschlossene Immobilienfonds

Xxxxxxxxxx xxx xxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxx xx xxx "Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx" xxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxxxx xxxx xxxx Xxxx xxxx xxxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxx xx xxx XXxXx. Xxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxx.

13. Schiffsfonds

Xxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx, xxx xxx xxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx". Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx, xxxxxxxxx xxx xx XXxXx. Xxxxx xxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxx x,x xxx x,x x xxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xx xxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxx.

XXXXXXX: Xxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx Xxxxxx, xxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx x.x., xxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx.

14. Leasing-Fonds

Xxxx xxxxxxxx Xxxxxxxxxx xxxx xxxxxxx XxxxxxxxXxxxx, xxx xx Xxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxx, Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxx. Xx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx x xxx x Xxxxxx xxxxxxxxxx xxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.

15. Containerfonds

Xxx xxxxx Xxxxxxxxxxxxxx xxxxx, xxxxxx xxxx xxxxx xxx Xxxxxxx Xxxxxxxxx. Xxx Xxxxxxx xxxx xxx xxxx Xxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxx xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xxxx xx, xx XXxX xxxxxxxxxxxxxxx, x.x. xxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxx xxx xxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xxx.

Xxx Xxxxxx:

Xxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxx xxx xxxxxxxxx xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxx Xxxxxxx xXxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx, xx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxxx xxxx xxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxxx, xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx x xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxx.

Xxxxxxxxxxx Xxxxx:

Xx Xxxxxxxxxx x xxx xxxxx Xxxxxxxxxxxxx xxx x xxx x Xxxxxx x xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xx. x XXxXx. Xxxx xxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxxxxxxxxx xxx, xxx xxxx xxx xx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xx x.x.xxxx xxxxx Xxxxxxxxx xXxxxxxxxxxxxx xx Xxxxxx xxxx xx.xxx XXX xxx xxxxxxxxx xxx xxxx x Xxxxx xx xxx Xxxxx XXX. Xxxx Xxxxxx xxx x Xxxxx x xx x.x.xxxx x xxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxx x.xxx XXX.
Xxxxx Xxxxx xx xxxx: Xxxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xx. x XXxX. Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xx x Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx.

Xxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx x Xxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx. Xxxxx xxxx xxx xxx xxxxx Xxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx". Xxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx, xxx xxxx xx xxx XXxX xxxxx xxxx xxxxxx xxxxxxxxxxxx xxxx, xxxx xxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

16. Fonds mit Schrottimmobilien: Rückzahlung nur teilweise steuerpflichtig

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17. Rückvergütung von Bestandsprovisionen

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18. Übersicht zur Besteuerung von Investmenterträgen