Abgeltungsteuer: Steuerliche Besonderheiten bei thesaurierenden Fonds

Es gibt Investmentfonds, die ihre Erträge nicht jährlich an die Anleger ausschütten, sondern sie gleich wieder reinvestieren. Bei solchen "thesaurierenden Fonds" gelten die sog. ausschüttungsgleichen Erträge mit Ablauf des Kalenderjahres, in dem sie vom Fonds vereinnahmt werden, als fiktiv zugeflossen und müssen vom Anleger jährlich versteuert werden. Probleme aber gibt es bei Verkauf oder Rückgabe der Fondsanteile. Und bei Auslandsfonds heißt es: Besonders aufpassen!

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1. Depot in Deutschland

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a) Versteuerung laufender Erträge bei thesaurierenden Fonds

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b) Versteuerung des Veräußerungsgewinns bei thesaurierenden Fonds

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2. Depot im Ausland

a) Versteuerung laufender Erträge bei thesaurierenden Fonds

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b) Versteuerung des Veräußerungsgewinns bei thesaurierenden Fonds

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3. Was sind ausschüttungsgleiche Erträge?

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