Abgeltungsteuer: Abzug von Kapitalertragsteuer verhindern

1. Erteilen eines Freistellungsauftrages

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a) Freistellungsauftrag ohne Wirkung

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b) Neues Formular für den Freistellungsauftrag

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c) Freistellungsauftrag bei Eheleuten

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d) Freistellungsauftrag im Jahr der Heirat

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e) Freistellungsauftrag bei Trennung

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f) Freistellungsauftrag bei Tod eines Ehegatten

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g) Freistellungsauftrag bei Tod des Kontoinhabers

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h) Freistellungsauftrag bei Kindern

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2. Vorlage einer Nichtveranlagungsbescheinigung

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3. Nachträgliche Freistellung und Erstattung der Abgeltungsteuer

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4. Guthaben im virtuellen "Verlustverrechnungstopf" bei der Bank

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5. Freistellung von betrieblichen Konten

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6. Freistellung bei Gemeinschaften, Gruppen und Vereinen

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7. Führen eines Kontos oder Depots im Ausland

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8. Nachweis der Eigenschaft als Steuerausländer

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Kontrollmitteilungen gemäß EU-Zinsrichtlinie

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Vereinfachtes Kontrollmeldeverfahren

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9. Gesetzliche Grundlagen

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§ 45d EStG - Mitteilungen an das Bundeszentralamt für Steuern

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Zum Verlustverrechnungstopf (siehe Punkt 3):

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