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1. Wie die Steuerzinsen steuerlich behandelt werden
Xx xxxx xxxxxxxxx Xxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx x Xxxxx Xxxx xxxxxx, xx xxxxxxxxxx Xxxxxxx xxxxx xxx xx x Xxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx xxxxxxxxx Xxxx xxx Xxxxxxxx. Xxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxx Xxxx xxxxx xxxxxxxx xxxxxx, xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxx. Xxx xxxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxx xxxxxxxx xxx.
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Xxx xxxx xxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxx xXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx "xxxxxxxxxxx" xx xxxxxx xxx xxx Xxxxx xx xxxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxx xxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxx x xx xxx XXX x xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx. Xxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
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2. Zur Steuerpflicht der Erstattungszinsen
Xxxx Xxx Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx x xxxx xxxx xxx x. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxx x xxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxxx XXx.
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Xxx Xxxxxxxxxxx xxxx xx xxxxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxx xxx x xx xxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xx xxx xx xxx XXXxXxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx.
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- Xxx XXXxXxxxxxx xxxxxxx xxxx xx xxxxxxxxxxx, xxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxx xxxxx. Xx xxx "xxx Xxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx Xxxxxx xxx Xxxxxxxx xx xxx xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx." Xxxx xxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx.
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Xx xxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxxxx xx xxx "Xxxxxx XXX" xxxxxxx. Xxxx xxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.
Steuerermäßigung mittels Fünftelregelung möglich?
Xxxxxxxx xxxxx xx xxx, xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx x"XxxxxxxxxXxxxxxxx"x xxxxxxx xx xx Xxx. x XXxX xx Xxxxxxxx xxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxx x"xxxxxxxxxx"x Xxxxxxxxxx xxx Xxxxxxxxx.
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- Xxx: Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx Xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx. Xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx xxx.xxx XXX xxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xxx.xxx XXX xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxx xxx Xxxxxxx xxxxxxxx xx xxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxx xxx xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx, xxxx xxx XXX xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx.
- Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x x.X.x. xx xx Xxx. x Xx. x XXxX xxx. Xxxxxxxxxxxxx xxxx xxx XxxxxxxxxXxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxx xxxxxxx. Xxx xxx xx Xxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxx Xxxxxxxxxxxxx, xxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxx, xxx xxxxxxxx. Xxxx xxx Xxxxxxx, xxxx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx, xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx.
Zur Versteuerung von Erstattungszinsen in der Steuererklärung
Xxxxxxxx Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxx x xxxxxx xxx xxx Xxxx x xxxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxx xxxx Xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxx "Xxxxxx XXX" xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx, xxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx.
XXXXXXXXX: Xxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxx. X.X. xxx xxxxx xxxxxxxxxxxx, xxxx Xxx xxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx Xxx xxxxxxx, xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx.
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3. Keine Besteuerung von Erstattungszinsen bei unbilliger Härte
Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxx. Xx xxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX xx Xxxxxxxx xXXX Xxxxxxxxxxxxx xxx x.x.xxxx, X xxxxxxxxxXx xxxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx:
"Xxx Xxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xxxx XX xxxx xx xxx XX xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxx xxx xxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxx Xxxxxx xxx xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxx."
Xxxxxxxx xx xxxxxx Xxxxx xxx xxx xxxxxxxx Xxxxxxx, xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xx.X. Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxx x Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx. Xxx xxxx xx xxx XX xxxxxx Xxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx.
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4. Wenn Erstattungs- oder Nachzahlungszinsen zurückgezahlt werden
Xxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxx Xxx. x XXx. Xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxx
Xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxx xxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx xXxXx Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx:
- Xxxxxx Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx Xxx xxxxx Xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxx xx Xxxx xxx Xxxxxxx xx xxx "Xxxxxx XXX" xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx.
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5. Verfassungswidrigkeit des hohen Zinssatzes
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6. Gesetzliche Neuregelung
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7. Verlängerte Karenzzeiten für die Zinsberechnung
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