Wie private Veräußerungsgeschäfte besteuert werden

Seit 2009 gehören Veräußerungsgeschäfte mit Kapitalanlagen und Termingeschäfte nicht mehr zu den privaten Veräußerungsgewinnen, die als "sonstige Einkünfte" nach § 23 EStG steuerlich erfasst werden, sondern zu den Einkünften aus Kapitalvermögen. Gleiches gilt für sog. Terminfixgeschäfte, bei denen die Veräußerung früher erfolgt als die Anschaffung, z. B. Leerverkäufe von Aktien. Hier erfahren Sie, was jetzt noch private Veräußerungsgeschäfte sind und welche Steuerverschärfungen dabei zu beachten sind.

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1. Private Veräußerungsgeschäfte

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a) Erhöhte Freigrenze für private Veräußerungsgewinne

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b) Wie der Veräußerungsgewinn oder -verlust ermittelt wird

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c) Wie die Spekulationsfrist ermittelt wird

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d) Wie Veräußerungsverluste berücksichtigt werden

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e) Private Veräußerungsgeschäfte in der Steuererklärung

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f) Besonderheit bei Eheleuten

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2. Veräußerungsgeschäfte mit Immobilien

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Rückabwicklung: Aufteilung des Kaufpreises bei geschlossenen Immobilienfonds

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Xxxx Xxxxxxxxxx xxx XXX xxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xx Xxxxx xxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxx Xxxxxxxxxxxxx xxxxx xxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx.
Xxxx xxx xxxxxxxxx Xxxxxxxx xxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxx xxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx Xxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx.
Xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx Xxxxxxxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx, xxxx xxxxxx Xxxx xxx Xxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xXxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxx Xxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx. xxxxxxxxxxx xxx Xxxxxxx xxx Xxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx, xxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx. Xx xxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx.

3. Veräußerungsgeschäfte mit privaten Wirtschaftsgütern

Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxx Xxxx xxxxxxxx. Xxx xxxxxxxx xx xxx Xxxxxxxxxx: Xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxxx xx xxxxxxxx xxxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx, Xxxxxxxxxxxxx xxx x xxxxxx, Xxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxxx xxx Xxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxxx xxx. x.xxx XXX xxx xxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xXXX Xxxxxxxx xxx x.x.xxxx, XX xxxx X. xxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxx xxxxxxxx xxxxxx xx Xxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxx.

a) Ausnahme: Gegenstände des täglichen Gebrauchs

Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, xxx xx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx x xxx xxxxxxxx Xxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxX, xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

Xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxx, xxxxxxxxx xxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxx xx xxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx, xxxxx xxxxxxxx Xxxxx xx xxxxxxxx, xxx xx xxxxxx xxxxxxxxx xxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxx, xxxx xxx Xxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxxx xxxxxxxxxxxx XXXxXxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxx, xxxxx Xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxx XxxxxxxxxxXxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxx xxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx XX" xXxxxx xxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx, xx Xxxxxxx xxxx xx xxx Xxxxxxxxxxx. Xxxxxx Xxxxxxx xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxx Xxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx. Xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx.
Xxxxxxxx xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxx xxx. xxxx xxxx xxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxx xxx.

XXXXX: Xxxxxx xxxx xx xxxxxxxx xxxxxxxx xx xxx Xxxxx xxxxx, xxx xx xxx "Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx" xxxxxxx. Xxxxx xxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxx. Xx xxxxxx xxx xxxxxxx xx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

b) Abgrenzung zur Gewerblichkeit

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxx, xxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxx x XXX xxxxxxxxxxx xxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xx.x.xxxx, X X xxxxxx.

Xxx Xxxx: Xxxx Xxxx xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx Xxxx xx Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxx xxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxxx xxx xxx Xxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX xxxxxxxxxx xx Xxxx xxxx xxxxx xx xxx xxxx Xxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX. Xx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xx.xxx XXX xxx xx.xxx XXX. Xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxx xxxx XxxxxXxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.
Xxx XxxxxXxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxx Xxxxx. Xxx xxxxx xx Xxxxx, xxx Xxxx xx xxxxxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxx xxx Xxxxx xxxxxxx. Xxxxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxx x XXX xxxxxxxxxxxxx xxxx xxxxxxxxxxx.
Xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx XXX xxxxxx xxx Xxxxxxxx. Xxx XxxxxXxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx "Xxxxx xx Xxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxx.

XXXXXXXXX:xxxxxx Xxx XxxxxXxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxx xxxxx, xxxxxx xxxxx xxxxxxxxxxxx xx xxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx, xxx xxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxx xxx XXX xxxx xxxxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxx "xxxxxxxxxxx" xxxxxx xxxxxx xxx xxxxx xxx Xxxxx xxxxx xxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxx xxx xxxx Xxxxxxxxx: Xx xxxxxxxxxx Xxxxxxx xxxxxxx XxxxxXxxxxxxxxx xxxxxx xxxx Xxxxxxx xxx xxxx xxxx Xxxxxx xxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxxx.

XXXXXXX xxx xxx XXX xx xxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxx xxx xXxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxx xxxxxx xxx Xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxx: Xxx xxx xxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxx Xxxxx xxxxx xXxx xxxxxxxxxxx, xxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxx xxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx: Xx xxx xxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx, xx xxxx xxxx xx xxxxxxxxx xxxx xxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxx xxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. xXxxxXxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxx Xxxxxxx xxx xxxx xxxx Xxxxxx xxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxxx. Xxx xxxx xxx Xxxxxxx: Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxx xx Xxxxxxx xxxx xx.xxx XXX xxxxx xxxxxxxxxxxx xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx.xxx XXX xxxxxxxx. Xx xxxxx xxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxx xx.

c) Was gilt bei Veräußerung einer privaten Sammlung?

Xxxx xx XxxxxxxxxxXxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxxxx Xxxxxxxx xxx xxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx. Xxxx xxxxxxxx xxxxx xxx Xxx, xx xxx xxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxx xxxxxxx xxxx xxx xxxxxxx xxxx. Xxx xxx xx xxx xx Xxxxx xxxx xxx Xxxxxx xxxx xxxxxx Xxxx xxxxxxx. Xxxxxx. Xx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxx xxx xxxxx xx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx, xxxxx "xx xxxx" xxxx xx Xxxxxxxxxxx xx xxxxxxxxxxx, xxx xxxx xxx xxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxx, xx xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxx xxxx xxx xxxxxxxx Xxxxxxx "xxx xxx Xxxxxxxxxxx xxxxx xxxxxx. Xx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxx x xxxxxxxxxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxx xxx Xxxxxxxx xxx "Xxxxxxxxxxxxx", xxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxx xxx Xxxxxxx, xxxxxxxxxxx.
Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxx xxxxxx xxxxxx xxxxx xxxxx xxx, xx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxx Xxxxxxx, xxx xxxxxxxx Xxxxx xxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx, xxx xxxx xxxx xxxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx.
Xxx xxxxxxxx Xxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxxxx x.xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx "Xxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxx xxx xxxx xxxxx xxxx xxxxx xxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxx xxx XXX: Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxx, xxxxxx xx xx xxx xxxx xxxxx Xxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxx xxxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx, xxxx xxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xXxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xx xxxxxxxx Xxxxxxxxxx xxxxxxx, xxx Xxxxx xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxx.
Xxx Xxxxx xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxx xxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxx xxxxx xxxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxx xxx xxxx xxxxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx x.x.xxxx, xx X xxxxxxx.

Xxx Xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxx xXxxxXxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxxxxx Xxxxxx. Xxx xxxxxxx Xxxxxxxx xxxxxxxx xxxx xxx.xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xx xxx xxxx Xxxxxxxx, xxx xxx xxx xxxxxxxx. Xx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.
Xxx xxxxxx xxx XX Xxxxx xxxxx. Xx xxxxxx xxx Xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxx Xxxx xxx xxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xx xxxx xx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx, xxxx xx xxxxx xxxxx Xxxxx xxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxx xxxxxxxx xxxxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxx xxxxx x xxxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx. Xxxxxxxxx xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx xxxxx Xxxx xxxxxxx Xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xx xxxxxxx Xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxx xx xxxxxxx, xxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxx Xxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx "xxxxx xxx Xxxxx" xxx Xxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.

4. Veräußerungsgeschäfte mit Goldbarren, Goldmünzen

Xxxxxxxxxxx xxx Xxxxxxxxxx x xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx x xxxx Xxxxxxxxx. Xxxx xxx Xxxxxx xxxxx xxx Xxxxxxx, xxxx xxx xxxxx Xxxx xx xxxx xxxxx, xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xx Xxxxxxxxxxxx xxxx xx Xxxx xxxxxxx. Xxxxxxxxxxxx xxxxx xxxxx Xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx xx, xxx xxxxxxxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxx xxx xxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx, x. X. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxx xx Xxxxx. Xxxxxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxxxxxxx, "Xxxxx xx xxxxxx" xxx xxxxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxxx. Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxx xx xxxx xxxxxxxxxx xx xxx "xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx" x xxx xxxxx xxxxxx xxx Xxxxxxxxxx xxx xx Xxxxxxx xxxx xxxxxxxx Xxxxx xxx xx Xxx. x Xx. x XXxXx.

Xx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx:

x Xxx Xxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxx xxx xxx,xx XXX xxxx xxxxx xxx. xxx,xx XXX xxx xxxxx xx Xxxx xxxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxx, xxxx Xxxxxxxxxx. Xxxxxxx xx xxx XXX xxxx xxxxx xxx. x.xxx XXX xxx xxxxx xxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx.
Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxx.

x Xxx Xxxxxxxxxx xxxx Xxxxxx xxx xx Xxxxxxx xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxx Xxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxxxx xx Xxxxx xxx xxx,xx XXX xxxx xxxxx xxx. xxx,xx XXX xxx xxxxx xxx xxxxxxxxxx xxxxxxxxxx, xxx Xxxxxx xx Xxxxx xxx xxx XXX x x.xxx XXX xxx xxxx xxxxxxxx xxx xx xxx xxxxxx Xxxx xxxxxxxxxxxxxxx. Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx "Xxxxxx XX" xxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxx "Xxxxxx XX" xxxx Xxx xxxxxx xxx xxxxxxxxxxxx, xxxx Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXX xxxx xxxxx xxx. x.xxx XXX xxx xxxxx xxxxxxxx. Xxxx xxxxxxx Xxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xx, xxxx xxx "Xxxxxx XX" xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxxx xxx. x.xxx XXX xxx xxxxx xxxx xxx Xxxxxx, xxxxxx xxxx Xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxx "Xxxxxx XX"x. Xx xxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxxx.

Anleihen mit Lieferanspruch auf Gold (XETRA-Gold)

Xx xxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxx xxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxx Xxxx xxxx xxxxx xxxxxxx Xxxxxxxx xx xxxxxxxxxx Xxxx xxxxxxx xxxx. Xxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxx XXXXXxXxxxxXxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxx Xxxxxxxxxxx XxxX.

XXXXXxXxxx xXXX XxXxXXx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxx Xxxxxx Xxxxxxxxxxx XxxX xxx xx xxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxx Xxxx xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx. XXXXXxXxxx xxx xxxxxxxxx xx xxx Xxxxxxx xxxxx Xxxx xxxxxxx. Xxxx xx Xxxxxxx xxxxxx xx xxxxxxxxxx Xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxx Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxxxx xxx Xxxxxxx XX xxxxx Xx. XX, Xxxxx, xxxxxxxxxxx.

Xxx xxxxxxxxx Xxxxx xxx, xxx xxx XXXXXxXxxxxXxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx XxxxxxXxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx. Xx Xxxxxxxx xxxxxx xxx XXX xxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXXX X xxxx, XXXX X xxxxx, XXXX X xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxx Xxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx.

5. Veräußerungsgeschäfte mit Bitcoins

Xxxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxx xxx xxx xxxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx. Xxx xxx xxxx xxx: Xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxxxxxx xx xxxxx Xxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xx. xxxx xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xx xxx Xxxxx xxx Xxxxx. XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

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Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx. xxxx xxxxx Xxxx xxxxxxxxxx. Xxx Xxxxx xxxxxxxxxxx xxxx xxxx xxxx xxxxx xxx xxxx Xxxxx, xxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxx xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx.
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Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxx xxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxxxxx xx xxxxxx xxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxx x,x Xxx. Xxxx. Xxx xxx Xxxxxxxxx xxx xx xxx Xxxxxx xxxxxxxx, xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx.
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6. Verschärfung für Modelle mit Vermietung beweglicher Wirtschaftsgüter

Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxx xxx., xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx XxxxxxxxXxxxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX, x.x. xxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx x xxx x Xxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx.

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Xxxxxxxx:
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a) Hinzurechnung von Abschreibungen bei den sonstigen Einkünften

Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xxxxxx xx xxx xxxxxx xx Xxxxxx xxxxx xxx Xxxxxxx xxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx, x.x. xxx Xxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx:

Xx xxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx xx Xx. x XXxX xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

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b) Neues Steuersparmodell beim Container-Leasing?

Xxxx XxxxxxxxxxXxxxxxxxXxxxxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxx xXxxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxx xxxxxxx Xxxxxxxx xxx x Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxx, x. X. Xxxxxxxxx, xxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx.

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.

Xxxxxxxxx xxxxx xxx XxxxxxxxXxxxxx xxxxxxx, xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxx xxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxx xxxxxx.

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7. Leerverkäufe: Veräußerung von Wirtschaftsgütern vor dem Erwerb

Xxx xxxx xxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxx Xxxxxx" xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx "xxxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xx Xxx. x XXxX xxxxx. Xxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx x xxx xxxx xxxx Xxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxx xxxxxx.

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Xx xxxx xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx" xxx xxxx Xxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxx Xxxxxx" xxx xx Xxx. x Xx. x XXxXx. Xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxx xxxx xxxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxx.

Xxxxxxxx:

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8. Verrechnung von Altverlusten aus privaten Veräußerungsgeschäften vor 2009

Xxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxx xxx Xxxxxxxxx, xxx xxx xx.xx.xxxx xxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxx Xxxx xxxx xx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx:

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Wie werden die Altverluste 2008 konkret berücksichtigt?

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Verluste aus Veräußerung von Wertpapieren im Jahre 2009

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Xxxxxxxxxxx xxxx xxxx

Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxx, xxx xx xx.xx.xxxx xxxx xxxxxxxxx xxxx xxx xxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxxx
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XXXXXXXXX: Xxx xxx xx xxxxxxxxxxx: Xxxxxx xxx Xxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxx xxxxxxxxx xxx xx Xxxxxxx xx Xxxxx xxxx xxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xx. X. Xxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx x xxxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx x xxxxxxxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxx xxxx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

9. Geschäfte mit Fremdwährungskonten

a) Anschaffung und Veräußerung von Fremdwährungsbeträgen

Xx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx, xxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx Xxx xxx XxxxxXxxxxxxx xx xxxx Xxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

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Xxxxxx xxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx.

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b) Anschaffung und Veräußerung anderer Wirtschaftsgüter gegen Fremdwährung

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c) Änderung bei verzinslichen Fremdwährungskonten ab 1.1.2025

Xxxxxxx xxxxxxxxXxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xx Xxxxxxxxx Xxxxxxx xxxx XXxXxxxxx, xxxxxx Xxxxxxxx Xxxxxxx xxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxxx xxx, xxxx xxxx Xxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx.

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Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx, xxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
Xxxx xxx Xxxxxxxxxxxx xxxxx xx xxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx. Xx xxx Xxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxx, xxxxxx xxxxx Xxxxx.

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Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x xxx Xxx. x XXxXx. Xxxxxxx xxxxxxxxxxx xxxxx x xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xXxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx. Xxx Xxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxx xxx xxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx.
Xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx. Xx xxxxxx xxxxx, xxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx xxxx.

Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xxx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxx xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xx xxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx xXxXxx.

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Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

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10. Verkauf eines Mobilheims

Xxx xxxxxx XxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxx xxx xxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxxxx Xxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxx xxx xxxx xxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxx Xxxxx xxxx Xxxxxx.

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