Beim Geld hört bekanntlich die Freundschaft auf. Dennoch kommt es häufig vor, dass Angehörige einander Darlehen gewähren - manchmal unverzinslich, meistens jedoch zu einem günstigeren oder gar marktüblichen Zinssatz. Die vereinnahmten Zinsen sind steuerpflichtig. Hier erfahren Sie, wie die Zinsen aus einem Darlehen an nahestehende Personen zu versteuern sind und was genau nahestehende Personen sind.

1. Zinseinnahmen aus Privatdarlehen

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a) Verwendung des Darlehens nicht für Einkunftszwecke

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b) Verwendung des Darlehens für Einkunftszwecke

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2. Was sind nahestehende Personen?

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Darlehen zwischen Ehegatten

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Darlehen zwischen Angehörigen

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Darlehen zwischen Nicht-Familienangehörigen

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3. Zinseinnahmen aus stiller Beteiligung oder partiarischem Darlehen

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4. Zinseinnahmen bei Beteiligung an einer Kapitalgesellschaft

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5. Zinseinnahmen bei Back-to-back-Finanzierung

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6. Ausfall eines Darlehens

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7. Gesetzliche Grundlage

§ 32d EStG - Gesonderter Steuertarif für Einkünfte aus Kapitalvermögen

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