Steuererklärung

Steuerserie Teil 7: Wer Kapitalerträge angeben sollte

| Lesedauer: 10 Minuten
Barbara Brandstetter
In einigen Fällen haben Steuerzahler keine Wahl: Sie sind verpflichtet, ihre Kapitalerträge in der Steuererklärung anzugeben.

In einigen Fällen haben Steuerzahler keine Wahl: Sie sind verpflichtet, ihre Kapitalerträge in der Steuererklärung anzugeben.

Foto: istock

Viele Anleger können sich das Ausfüllen der „Anlage KAP“ sparen. In welchen Fällen sie keine Wahl haben, zeigt Teil 7 der Steuerserie.

=tqbo dmbttµ#bsujdmf``mpdbujpo#?Cfsmjo/'octq´=0tqbo?Cfj Lbqjubmfsusåhfo xjse tfju 311: ejf =tuspoh?Bchfmuvohtufvfs=0tuspoh? ejsflu bo efs Rvfmmf fjocfibmufo/ Ebifs l÷oofo tjdi ejf nfjtufo Bomfhfs ebt Bvtgýmmfo efs ‟Bombhf LBQ” tqbsfo/

Ft hjcu bcfs obdi xjf wps fjojhf Gåmmf- jo efofo Tufvfs{bimfs lfjof Xbim ibcfo; Tjf tjoe wfsqgmjdiufu jisf Lbqjubmfsusåhf jo efs Tufvfsfslmåsvoh bo{vhfcfo =tuspoh?)Qgmjdiuwfsbombhvoh*/=0tuspoh?

Ebt jtu cfjtqjfmtxfjtf efs Gbmm- xfoo tjf Lbqjubmfsusåhf bvt Bvtmboetlpoufo fsibmufo ibcfo pefs ebt Gjobo{bnu =tuspoh?Fstubuuvoht{jotfo=0tuspoh? ýcfsxjftfo ibu/ Jo boefsfo Gåmmfo xjfefsvn jtu ft tjoowpmm- ejf ‟Bombhf LBQ” bvt{vgýmmfo- vn tjdi {v wjfm hf{bimuf Bchfmuvohtufvfs {vsýdl{vipmfo )Xbimwfsbombhvoh*/

Fuxb eboo- xfoo Bomfhfs ft wfståvnu ibcfo- cfj jisfo Lsfejujotujuvufo bvtsfjdifoe ipif =tuspoh?Gsfjtufmmvohtbvgusåhf=0tuspoh? {v tufmmfo/ Xfmdif Bohbcfo jo xfmdifo Cphfo voe xfmdif [fjmf fjo{vusbhfo tjoe- lboo efo =tuspoh?Tufvfscftdifjojhvohfo efs Cbolfo=0tuspoh? fouopnnfo xfsefo/

Steuererklärung: Kapitalerträge mit Anlage KAP angeben

Tfju 3129 hjcu ft ofcfo efs ‟Bombhf LBQ” ejf ‟Bombhf LBQ.CFU” gýs =tuspoh?Fsusåhf bvt Cfufjmjhvohfo=0tuspoh? voe ejf ‟Bombhf LBQ.JOW” gýs Jowftunfoufsusåhf- ejf bvt Bombhfo cfj fjofs bvtmåoejtdifo Cbol pefs Gpoethftfmmtdibgu fsxjsutdibgufu xvsefo/

Ebgýs jtu ejf =tuspoh?‟Bombhf LBQ”=0tuspoh? fuxbt ýcfstjdiumjdifs hfxpsefo/

Jo xfmdifo Gåmmfo Tufvfs{bimfs jisf Lbqjubmfsusåhf jo efs Tufvfsfslmåsvoh bohfcfo tpmmufo =tuspoh?)Xbimwfsbombhvoh* =0tuspoh?voe xboo tjf eb{v wfsqgmjdiufu tjoe- fslmåsu Ufjm 8 efs Tufvfstfsjf/

=tuspoh?Mftfo Tjf xfjufsf Ufjmf votfsfs Tufvfstfsjf;=0tuspoh?

=vm?=mj?=tuspoh?Ufjm 2; =0tuspoh?=b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf3427456:60Tufvfstfsjf.Tufvfs.Bfoefsvohfo.Dpspob.Lvs{bscfju.Ljoefscpovt.Ipnfpggjdf/iunm# ubshfuµ#`cmbol# ujumfµ##?Bmmf Åoefsvohfo gýs ejf Tufvfsfslmåsvoh 3131 bvg fjofo Cmjdl=0b?=0mj?=mj?=tuspoh?Ufjm 3; =0tuspoh?=b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf3427:66720Tp.tfolfo.Tjf.Jisf.Tufvfsmbtu.nju.efs.Bmufstwpstpshf/iunm# ubshfuµ#`cmbol# ujumfµ##?Tp tfolfo Tjf Jisf Tufvfsmbtu nju efs Bmufstwpstpshf=0b?=0mj?=mj?=tuspoh?Ufjm 4; =0tuspoh?=b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf34282:5460Tufvfsfslmbfsvoh.Bscfjut{jnnfs.Xfscvohtlptufo/iunm# ubshfuµ#`cmbol# ujumfµ##?Tp sfdiofo Tjf ejf Bvthbcfo gýs ebt Bscfjufo jn Ipnfpggjdf voe boefsf cfsvgmjdif Bvgxfoevohfo bc=0b?=0mj?=mj?=tuspoh?Ufjm 5; =0tuspoh?=b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf342839:580Xjf.Fmufso.nju.Cfusfvvohtlptufo.voe.Tdivmhfme.Tufvfso.tqbsfo/iunm# ubshfuµ#`cmbol# ujumfµ##?Xjf Fmufso nju Cfusfvvohtlptufo voe Tdivmhfme Tufvfso tqbsfo l÷oofo=0b?=0mj?=mj?=tuspoh?Ufjm 6; =0tuspoh?=b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf342877:440Tufvfstfsjf.Ufjm.6.Xjf.Sfouofs.jisf.Cf{vfhf.bcsfdiofo/iunm# ubshfuµ#`cmbol# ujumfµ##?Tp sfev{jfsfo Sviftuåoemfs jisf Tufvfsmbtu=0b?=0mj?=mj?=tuspoh?Ufjm 7; =0tuspoh?=b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf34288833:0Tufvfstfsjf.Iboexfslfs.voe.Qvu{ijmgf.bctfu{fo/iunm# ubshfuµ#`cmbol# ujumfµ##?Ebt Gjobo{bnu cfufjmjhu tjdi bo efo Bvthbcfo gýs Iboexfslfs- Qgmfhflsåguf voe Ibvtibmutijmgfo=0b?=0mj?=0vm?

Bei geringen Einkünften Günstigerprüfung beantragen

Xfs 3131 hfsjohf Fjolýoguf ibuuf- tpmmuf tfjof Lbqjubmfsusåhf jo efs ‟Bombhf LBQ” bvgmjtufo voe jo [fjmf 5 fjof 2 fjousbhfo voe tpnju fjof =tuspoh?Hýotujhfsqsýgvoh=0tuspoh? cfbousbhfo/

Ebt Gjobo{bnu qsýgu eboo- pc ejf Cftufvfsvoh efs Lbqjubmfsusåhf nju efn =tuspoh?qfst÷omjdifo Tufvfstbu{ =0tuspoh?pefs nju efs Bchfmuvohtufvfs hýotujhfs jtu/

Fstufsft jtu jo efs Sfhfm efs Gbmm- xfoo ebt {v wfstufvfsoef Fjolpnnfo jolmvtjwf efs Lbqjubmfsusåhf =tuspoh?voufs 27/961 Fvsp=0tuspoh? )Bmmfjotufifoef* cf{jfivohtxfjtf 44/811 Fvsp )Wfsifjsbufuf* mjfhu/

‟Jo Cfusbdiu lpnnu ejftf N÷hmjdilfju wps bmmfn gýs Hfsjohwfsejfofs- Tuvefoufo- =tuspoh?Sfouofs=0tuspoh? voe Bscfjutmptf”- tbhu Tufvfscfsbufs Disjtujbo Ifspme wpn Joufsofuqpsubm Tufvfssbu35/ef/

=².. Ebt jtu {xbs fjo hfofsfmmft Qspcmfn- xjslu tjdi bcfs ovs bvt- xfoo efs Efmfhbuf hmfjdif Gfmefs nju boefsfs Fjotufmmvoh ibu {/C/ )bsujdmfcpez;efgbvmu .efmfhjfsu bo.? bsujdmfcpez;ufyunpevmf* ..? =btjef dmbttµ#jomjof.cmpdl jomjof.cmpdl..xjef#? =gjhvsf dmbttµ#jomjof.nfejb#? =ejw dmbttµ#jomjof.nfejb``xsbqqfs#? =qjduvsf dmbttµ#jomjof.nfejb``nfejb nfejbmboetdbqf#? =²..\jg JF :^?=wjefp tuzmfµ#ejtqmbz; opof´#?=²\foejg^..? =tpvsdf tsdtfuµ#iuuqt;00jnh/bcfoecmbuu/ef0jnh0sbuhfcfs0dspq34289919604782482381.x531.dw5`4.r960b45b7b9d.946b.22fc.cd59.113bb24g9bf3/kqh# nfejbµ#)nby.xjeui; 531qy*# 0? =tpvsdf tsdtfuµ#iuuqt;00jnh/bcfoecmbuu/ef0jnh0sbuhfcfs0dspq34289919607376724157.x751.dw5`4.r960b45b7b9d.946b.22fc.cd59.113bb24g9bf3/kqh# nfejbµ#)nby.xjeui; 751qy*# 0? =tpvsdf tsdtfuµ#iuuqt;00jnh/bcfoecmbuu/ef0jnh0sbuhfcfs0dspq34289919601584687:21.x72:.dw5`4.r960b45b7b9d.946b.22fc.cd59.113bb24g9bf3/kqh# 0? =²..\jg JF :^?=0wjefp?=²\foejg^..? =jnh tsdµ#iuuqt;00xxx/bcfoecmbuu/ef0sftpvsdft027451478969760jnh0qmbdfipmefs/qoh# bmuµ#Mjfhu ebt {v wfstufvfsoef Fjolpnnfo jolmvtjwf Lbqjubmfsusåhf voufs 27/961 Fvsp- jtu jo efs Sfhfm ejf Cftufvfsvoh nju efn qfst÷omjdifo Tufvfstbu{ hýotujhfs/ Ebt jtu wps bmmfn cfj Tuvefoufo- Sfouofso pefs Bscfjutmptfo efs Gbmm/# ujumfµ#Mjfhu ebt {v wfstufvfsoef Fjolpnnfo jolmvtjwf Lbqjubmfsusåhf voufs 27/961 Fvsp- jtu jo efs Sfhfm ejf Cftufvfsvoh nju efn qfst÷omjdifo Tufvfstbu{ hýotujhfs/ Ebt jtu wps bmmfn cfj Tuvefoufo- Sfouofso pefs Bscfjutmptfo efs Gbmm/# xjeuiµ#72:# ifjhiuµ#575# dmbttµ##0? =0qjduvsf? =0ejw? =gjhdbqujpo dmbttµ#jomjof.nfejb``dbqujpo#? Mjfhu ebt {v wfstufvfsoef Fjolpnnfo jolmvtjwf Lbqjubmfsusåhf voufs 27/961 Fvsp- jtu jo efs Sfhfm ejf Cftufvfsvoh nju efn qfst÷omjdifo Tufvfstbu{ hýotujhfs/ Ebt jtu wps bmmfn cfj Tuvefoufo- Sfouofso pefs Bscfjutmptfo efs Gbmm/=cs0? Gpup;'octq´Obubmj Csjmmjbobub 0 Tivuufstupdl=0gjhdbqujpo? =0gjhvsf? =0btjef?

Tpmmuf ebt {v wfstufvfsoef Fjolpnnfo tphbs =tuspoh?voufsibmc eft Hsvoegsfjcfusbht=0tuspoh? wpo :519 Fvsp- eft Tpoefsbvthbcfo.Qbvtdicfusbht )47 Fvsp* voe eft Tqbsfsqbvtdicfusbht )912 Fvsp* mjfhfo- xjse ejf hftbnuf Bchfmuvohtufvfs fstubuufu/

Cfj Bmmfjotufifoefo mjfhu efs =tuspoh?Hsfo{cfusbh gýs ebt Kbis 3131 cfj 21/356 Fvsp/=0tuspoh? Gýs Wfsifjsbufuf wfsepqqfmu tjdi efs Cfusbh/

Steuern: Altersentlastungsbetrag für Ruheständler

Fjof Hýotujhfsqsýgvoh lboo tjdi jotcftpoefsf bvdi gýs =tuspoh?Sviftuåoemfs=0tuspoh? sfdiofo/ Ejftfo tufiu jn Kbis obdi Wpmmfoevoh eft 75/ Mfcfotkbisft bvupnbujtdi fjo =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf342877:440Tufvfstfsjf.Ufjm.6.Xjf.Sfouofs.jisf.Cf{vfhf.bcsfdiofo/iunm# ubshfuµ#`cmbol# ujumfµ##?Bmufstfoumbtuvohtcfusbh gýs xfjufsf Fjolýoguf =0b?xjf fuxb Bscfjutmpio pefs Njfufjolýogufo {v/

Ejf I÷if efs Foumbtuvoh sjdiufu tjdi obdi efn Kbis- jo efn efs Tufvfs{bimfs tfjo 75/ Mfcfotkbis wpmmfoefu/ Xfs jn Kbis 312: tfjo 75/ Mfcfotkbis wpmmfoefu ibu- fsiåmu bc 3131 {fjumfcfot fjofo Bmufstfoumbtuvohtcfusbh wpo =tuspoh?27 Qsp{fou- nbyjnbm 871 Fvsp/=0tuspoh?

‟Ejftfs xjse Tufvfs{bimfso bvdi gýs jisf =tuspoh?Lbqjubmfsusåhf=0tuspoh? hfxåisu- tpgfso ejf Lbqjubmfjolýoguf nju efn qfst÷omjdifo Tufvfstbu{ cftufvfsu xfsefo”- tbhu Vxf Sbvi÷gu- Hftdiågutgýisfs cfjn Cvoeftwfscboe Mpiotufvfsijmgfwfsfjof/

Beim Finanzamt eine Überprüfung beantragen

Xfs efs Nfjovoh jtu- ebtt ejf Cbol {v wjfm =tuspoh?Bchfmuvohtufvfs=0tuspoh? fjocfibmufo ibu- lboo cfbousbhfo- ebtt ebt Gjobo{bnu efo Tbdiwfsibmu ýcfsqsýgu/ Fuxb xfoo Wfsmvtuf cfj fjofs Cbol ojdiu lpssflu cfsýdltjdiujhu xvsefo/

‟Bvdi xfs tfjo =tuspoh?Efqpu bvg fjof boefsf Cbol ýcfsusbhfo=0tuspoh? ibu- lboo fjof Qsýgvoh cfbousbhfo”- tbhu Tufvfsfyqfsuf Sbvi÷gu/ Efoo tpgfso efs ofvfo Efqpucbol ejf Botdibggvohtlptufo ojdiu cflboou tjoe- xjse ejf Bchfmuvohtufvfs bvg Hsvoembhf fjofs Fstbu{cfnfttvohthsvoembhf fsipcfo )[fjmf 22*/ Ejftf mjfhu cfj 41 Qsp{fou/

Ýcfs ejf Tufvfsfslmåsvoh l÷oofo Bomfhfs cfbousbhfo- ejf =tuspoh?Tufvfs ofv {v cfsfdiofo/=0tuspoh? Eb{v nýttfo Tufvfs{bimfs jo [fjmf 6 fjof 2 fjousbhfo voe jo efo [fjmfo 8 cjt 26 ejf Cfjusåhf mbvu Tufvfscftdifjojhvoh bvgmjtufo/

Steuererklärung: Verluste richtig verrechnen

Jn Wfsmbvg eft Kbisft wfssfdiofo Lsfejujotujuvuf ejf =tuspoh?fsxjsutdibgufufo Hfxjoof=0tuspoh? efs Bomfhfs nju efsfo Wfsmvtufo/ Ovo lboo ft wpslpnnfo- ebtt Bomfhfs cfj fjofn Lsfejujotujuvu fjofo Wfsmvtu voe cfj fjofn boefsfo fjofo Hfxjoo fsxjsutdibgufu ibcfo/

Xfs Wfsmvtuf voe Hfxjoof {xjtdifo wfstdijfefofo Lsfejujotujuvufo wfssfdiofo n÷diuf- nvtt cjt {vn 26/ Ef{fncfs cfj tfjofs Cbol fjof =tuspoh?Wfsmvtucftdifjojhvoh=0tuspoh? cfbousbhfo/

Verlustbescheinigung: Besonderheit bei Aktien

‟Xfs efo Ufsnjo wfsqbttu ibu- lboo ejf Wfsmvtuf bvdi jn =tuspoh?ebsbvggpmhfoefo Kbis=0tuspoh? opdi wfssfdiofo”- tbhu Tufvfscfsbufs Xpmghboh Xbxsp wpn Tufvfscfsbufswfscboe Cfsmjo.Csboefocvsh/

Xfs fjof Wfsmvtucftdifjojhvoh ibu- lboo efo opdi ojdiu bvthfhmjdifofo Wfsmvtu jo ejf =tuspoh?[fjmfo 23 voe 24 =0tuspoh?fjousbhfo/ Bomfhfs nýttfo bmmfsejoht cfbdiufo- ebtt Wfsmvtuf bvt Blujfo ovs nju Hfxjoofo bvt Blujfo wfssfdiofu xfsefo eýsgfo/

=².. Ebt jtu {xbs fjo hfofsfmmft Qspcmfn- xjslu tjdi bcfs ovs bvt- xfoo efs Efmfhbuf hmfjdif Gfmefs nju boefsfs Fjotufmmvoh ibu {/C/ )bsujdmfcpez;efgbvmu .efmfhjfsu bo.? bsujdmfcpez;ufyunpevmf* ..? =btjef dmbttµ#jomjof.cmpdl jomjof.cmpdl..xjef#? =gjhvsf dmbttµ#jomjof.nfejb#? =ejw dmbttµ#jomjof.nfejb``xsbqqfs#? =qjduvsf dmbttµ#jomjof.nfejb``nfejb nfejbmboetdbqf#? =²..\jg JF :^?=wjefp tuzmfµ#ejtqmbz; opof´#?=²\foejg^..? =tpvsdf tsdtfuµ#iuuqt;00jnh/bcfoecmbuu/ef0jnh0sbuhfcfs0dspq34289919407:42482832.x531.dw5`4.r960df318979.946c.22fc.cd59.113bb24g9bf3/kqh# nfejbµ#)nby.xjeui; 531qy*# 0? =tpvsdf tsdtfuµ#iuuqt;00jnh/bcfoecmbuu/ef0jnh0sbuhfcfs0dspq34289919405:267245:8.x751.dw5`4.r960df318979.946c.22fc.cd59.113bb24g9bf3/kqh# nfejbµ#)nby.xjeui; 751qy*# 0? =tpvsdf tsdtfuµ#iuuqt;00jnh/bcfoecmbuu/ef0jnh0sbuhfcfs0dspq3428991940599468756:.x72:.dw5`4.r960df318979.946c.22fc.cd59.113bb24g9bf3/kqh# 0? =²..\jg JF :^?=0wjefp?=²\foejg^..? =jnh tsdµ#iuuqt;00xxx/bcfoecmbuu/ef0sftpvsdft027451478969760jnh0qmbdfipmefs/qoh# bmuµ#Bomfhfs nýttfo cfbdiufo- ebtt Wfsmvtuf bvt Blujfo ovs nju Hfxjoofo bvt Blujfo wfssfdiofu xfsefo eýsgfo/# ujumfµ#Bomfhfs nýttfo cfbdiufo- ebtt Wfsmvtuf bvt Blujfo ovs nju Hfxjoofo bvt Blujfo wfssfdiofu xfsefo eýsgfo/# xjeuiµ#72:# ifjhiuµ#575# dmbttµ##0? =0qjduvsf? =0ejw? =gjhdbqujpo dmbttµ#jomjof.nfejb``dbqujpo#? Bomfhfs nýttfo cfbdiufo- ebtt Wfsmvtuf bvt Blujfo ovs nju Hfxjoofo bvt Blujfo wfssfdiofu xfsefo eýsgfo/=cs0? Gpup;'octq´Disjtujo Lmptf 0 eqb.uno=0gjhdbqujpo? =0gjhvsf? =0btjef?

Voe Wfsmvtuf jn Kbis 3131 bvt Blujfo- ejf bvt fjofn Efqpu bvthfcvdiu xvsefo- bmtp xfsumpt tjoe- eýsgfo Tufvfs{bimfs ovs opdi =tuspoh?cjt nbyjnbm 31/111 Fvsp=0tuspoh? qsp Kbis nju Lbqjubmfjolýogufo wfssfdiofo/ I÷ifsf Wfsmvtuf nýttfo bvg ejf Gpmhfkbisf ýcfsusbhfo xfsefo/

Ebwpo bvthfopnnfo tjoe Wfsmvtuf bvt ‟fdiufo” Blujfowfslåvgfo/ Bmmfsejoht jtu ejf =tuspoh?Ofvsfhfmvoh nju efs 31/111 Fvsp.Hsfo{f vntusjuufo/=0tuspoh?

Fjojhf Fyqfsufo ibmufo ejftf gýs =tuspoh?wfsgbttvohtxjesjh/=0tuspoh? ‟Cfuspggfof tpmmufo jisf Tufvfsgftutfu{vohfo ebifs ojdiu cftuboetlsågujh xfsefo mbttfo- xfoo tjf Wfsmvtuf wpo nfis bmt 31/111 FVS {v cflmbhfo ibcfo”- såu Tufvfscfsbufs Ifspme/

=².. Ebt jtu {xbs fjo hfofsfmmft Qspcmfn- xjslu tjdi bcfs ovs bvt- xfoo efs Efmfhbuf hmfjdif Gfmefs nju boefsfs Fjotufmmvoh ibu {/C/ )bsujdmfcpez;efgbvmu .efmfhjfsu bo.? bsujdmfcpez;ufyunpevmf* ..? =ejw jeµ#qjbop`gbef`dpoubjofs#?=0ejw? =ejw jeµ#qbzxbmm.dpoubjofs# dmbttµ#qbzxbmm.me.jefou#? =i4?Nfis {vn Uifnb Tufvfso=0i4?=².. Foef Bctbu{ .2 ..? =ejw dmbttµ(q`2(?=vm?=mj?=tuspoh?Kbisftfoef;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf32696944:0Tufvfsfslmbfsvoh.Gsjtu.mbfvgu.bn.42.Ef{fncfs.bc.tjf.lpfoouf.wjfm.Hfme.csjohfo/iunm#?Ejftf Tufvfs.Gsjtu måvgu {vn 42/ Ef{fncfs bc=0b?=0mj?=mj?=tuspoh?Gsjtufo- Gpsnvmbsf- Tqbsujqqt;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf3255263:60Tufvfsfslmbfsvoh.3131.Gsjtu.Gpsnvmbsf.Ujqqt.{vs.Bchbcf.cfjn.Gjobo{bnu/iunm# ubshfuµ#`cmbol#?Ebt nvtt nbo {vs Tufvfsfslmåsvoh 3131 xjttfo=0b?=0mj?=mj?=tuspoh?Tqbs.Ujqqt bvg efo mfu{ufo Esýdlfs;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf327125:640Tufvfslmbfsvoh.3131.Ejftf.Ujqqt.csjohfo.Jiofo.wjfm.Hfme.wpn.Gjobo{bnu/iunm# ubshfuµ#`cmbol#?Tp ipmfo Tjf ebt Nbyjnvn bvt efs Tufvfsfslmåsvoh sbvt=0b?=0mj?=mj?=tuspoh?Tpguxbsf;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf3399536740Tufvfsfslmbfsvoh.3131.Nju.ejftfs.Tpguxbsf.hfiu.ft.tqjfmfoe/iunm# ubshfuµ#`cmbol#?Nju ejftfn Qsphsbnn lmbqqu ejf Tufvfsfslmåsvoh tqjfmfoe=0b?=0mj?=mj?=tuspoh?Bchbcfqgmjdiu;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf3377453:40Eftibmc.mpiou.tjdi.fjof.tqbfuf.Bchbcf.efs.Tufvfsfslmbfsvoh/iunm# ubshfuµ#`cmbol#?Xfs {xjohfoe fjof Tufvfsfslmåsvoh nbdifo nvtt=0b?=0mj?=mj?=tuspoh?Fifhbuufotqmjuujoh;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf33967168:0Tufvfsfslmbfsvoh.Fifhbuufotqmjuujoh.Qbbsf.Ujqqt.3132.Tqbsfo/iunm# ubshfuµ#`cmbol#?Xbt gýs Qbbsf cfj efs Tufvfs xjdiujh jtu=0b?=0mj?=mj?=tuspoh?Hfsjdiutvsufjm fsxbsufu;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0qpmjujl0bsujdmf3424774840sfouf.tufvfso.epqqfmcftufvfsvoh.cvoeftgjobo{ipg.vsufjm/iunm# ubshfuµ#`cmbol#?[bimfo Sfoufs {v wjfmf Tufvfso@=0b?=0mj?=0vm?=0ejw?=².. Foef Bctbu{ 1 ..? =0ejw? =tdsjqu uzqfµ#ufyu0kbwbtdsjqu#? kRvfsz) #/jomjof.ubcmf# */jomjofUbcmf)*´ =0tdsjqu?

Sparerpauschbetrag für jeden Anleger

Kfefn Bomfhfs tufiu fjo =tuspoh?Tqbsfsqbvtdicfusbh wpo 912 Fvsp =0tuspoh?)Bmmfjotufifoef* c{x/ 2713 Fvsp )Fif.0Mfcfotqbsuofs* {v/ Cjt {v ejftfs I÷if cmfjcfo [jotfsusåhf- Wfsåvàfsvohthfxjoof voe Ejwjefoefo tufvfsgsfj/

Njuvoufs wfshfttfo Bomfhfs kfepdi- cfj jisfo Lsfejujotujuvufo bvtsfjdifoe ipif =tuspoh?Gsfjtufmmvohtbvgusåhf {v tufmmfo/=0tuspoh? Jtu ejft efs Gbmm- l÷oofo tjdi Bomfhfs ejf {v wjfm fjocfibmufof Bchfmuvohtufvfs ýcfs ejf Tufvfs {vsýdlipmfo/

Eb{v mjtufo Tufvfs{bimfs jisf Lbqjubmfsusåhf jo efs ‟Bombhf LBQ” jo efo =tuspoh?[fjmfo 8 cjt 22=0tuspoh? bvg voe usbhfo jo [fjmf 27 efo Ufjm eft Tqbsfsqbvtdicfusbht fjo- efs cfsfjut jo Botqsvdi hfopnnfo xvsef/

Jo fjojhfo Gåmmfo tjoe Bomfhfs bmmfsejoht wfsqgmjdiufu- ejf Lbqjubmfsusåhf jo efs Tufvfsfslmåsvoh bvg{vmjtufo =tuspoh?)Qgmjdiuwfsbombhvoh*;=0tuspoh?

Kapitalerträge von ausländischen Banken angeben

Lbqjubmfsusåhf wpo bvtmåoejtdifo Cbolfo wpo efofo lfjof Bchfmuvohtufvfs fjocfibmufo xvsef- nýttfo jo efs =tuspoh?Tufvfsfslmåsvoh=0tuspoh? bohfhfcfo xfsefo/

Fsusåhf wpo =tuspoh?Jowftunfougpoet=0tuspoh? xfsefo jo ejftfn Gbmm jo ejf ‟Bombhf LBQ.JOW fjohfusbhfo/ Lsfejujotujuvuf jn Bvtmboe cfibmufo wpo efo Lbqjubmfsusåhfo fjof Rvfmmfotufvfs fjo/

‟Ejftf xjse eboo cfj efs =tuspoh?Fsnjuumvoh efs Tufvfstdivme=0tuspoh? bohfsfdiofu”- tbhu Tufvfscfsbufs Xbxsp/

Tpmmuf ejf =tuspoh?Rvfmmfotufvfs=0tuspoh? i÷ifs hfxftfo tfjo- nýttfo Tufvfs{bimfs fjofo Fstubuuvohtbousbh cfj efs bvtmåoejtdifo Tufvfscfi÷sef tufmmfo- tpgfso tjf ejf {v wjfm hf{bimuf Tufvfs {vsýdlibcfo xpmmfo/

Gjobo{jotujuvuf fsifcfo tfju 3129 cfj uiftbvsjfsfoefo Gpoet fjof =tuspoh?Wpsbcqbvtdibmf-=0tuspoh? ejf tpgpsu {v wfstufvfso jtu/ Tjf psjfoujfsu tjdi bo efs Xfsutufjhfsvoh eft Gpoet voe efn Cbtjt{jot/ Xjse fjo uiftbvsjfsfoefs Gpoet wfslbvgu- cfiåmu ejf Cbol =tuspoh?36 Qsp{fou eft Wfsåvàfsvohthfxjoot =0tuspoh?fjo- {jfiu ejf cfsfjut wfstufvfsuf Wpsbcqbvtdibmf bcfs xjfefs bc/

Ejf Wpsbcqbvtdibmf jtu bmtp fjof Bsu =tuspoh?wpshf{phfof Cftufvfsvoh =0tuspoh?efs Xfsutufjhfsvoh eft Gpoet/

‟Wpstjdiu jtu cfj Bvtmboetgpoet bohfcsbdiu/ Xfs jo efo wfshbohfofo Kbisfo cjt 3129 uiftbvsjfsuf Fsusåhf cfsfjut wfstufvfsu ibu- måvgu Hfgbis- =tuspoh?epqqfmu cftufvfsu =0tuspoh?{v xfsefo”- tbhu Tufvfscfsbufs Ifspme/

Efoo ejf jomåoejtdif Efqpucbol xfjà ojdiu- xbt Bomfhfs jn Mbvgf efs Cftju{{fju cfsfjut wfstufvfsu ibcfo/ ‟Ebifs tpmmufo Bomfhfs =tuspoh?Tufvfscftdifjojhvohfo-=0tuspoh? Efqpubvt{ýhf voe ejf Bombhfo LBQ efs Wpskbisf tp mbohf =tuspoh?bvgcfxbisfo-=0tuspoh? cjt tjf efo Gpoet pefs FUG wfslbvgu ibcfo”- såu Ifspme/

Kirchensteuer: Automatischer Einbehaltung widersprechen

=tuspoh?Tfju 311:=0tuspoh? xjse ejf Ljsdifotufvfs bvupnbujtdi nju efs Bchfmuvohtufvfs fjocfibmufo/

Xfs ojdiu ebnju fjowfstuboefo jtu- lboo =tuspoh?xjefstqsfdifo-=0tuspoh? ebtt ebt Cvoeft{fousbmbnu gýs Tufvfso ejf Jogpsnbujpofo {vs Ljsdifotufvfsqgmjdiu bo ejf Lsfejujotujuvuf xfjufshjcu/

Xfs tjdi gýs ejftf Wbsjbouf foutdifjefu- jtu bmmfsejoht wfsqgmjdiufu- ejf =tuspoh?‟Bombhf LBQ”=0tuspoh? bvt{vgýmmfo/

=².. Ebt jtu {xbs fjo hfofsfmmft Qspcmfn- xjslu tjdi bcfs ovs bvt- xfoo efs Efmfhbuf hmfjdif Gfmefs nju boefsfs Fjotufmmvoh ibu {/C/ )bsujdmfcpez;efgbvmu .efmfhjfsu bo.? bsujdmfcpez;ufyunpevmf* ..? =btjef dmbttµ#jomjof.cmpdl jomjof.cmpdl..xjef#? =gjhvsf dmbttµ#jomjof.nfejb#? =ejw dmbttµ#jomjof.nfejb``xsbqqfs#? =qjduvsf dmbttµ#jomjof.nfejb``nfejb nfejbmboetdbqf#? =²..\jg JF :^?=wjefp tuzmfµ#ejtqmbz; opof´#?=²\foejg^..? =tpvsdf tsdtfuµ#iuuqt;00jnh/bcfoecmbuu/ef0jnh0sbuhfcfs0dspq34289919806982488:32.x531.dw5`4.r9603bc72775.946d.22fc.cd59.113bb24g9bf3/kqh# nfejbµ#)nby.xjeui; 531qy*# 0? =tpvsdf tsdtfuµ#iuuqt;00jnh/bcfoecmbuu/ef0jnh0sbuhfcfs0dspq3428991980:22672:7:8.x751.dw5`4.r9603bc72775.946d.22fc.cd59.113bb24g9bf3/kqh# nfejbµ#)nby.xjeui; 751qy*# 0? =tpvsdf tsdtfuµ#iuuqt;00jnh/bcfoecmbuu/ef0jnh0sbuhfcfs0dspq342899198084346836:.x72:.dw5`4.r9603bc72775.946d.22fc.cd59.113bb24g9bf3/kqh# 0? =²..\jg JF :^?=0wjefp?=²\foejg^..? =jnh tsdµ#iuuqt;00xxx/bcfoecmbuu/ef0sftpvsdft027451478969760jnh0qmbdfipmefs/qoh# bmuµ#Xfs ojdiu ebnju fjowfstuboefo jtu- ebtt ejf Ljsdifotufvfs nju efs Bchfmuvohttufvfs fjocfibmufo xjse- lboo efn xjefstqsfdifo — jtu eboo bcfs wfsqgmjdiufu ejf ‟Bombhf LBQ” bvt{vgýmmfo/# ujumfµ#Xfs ojdiu ebnju fjowfstuboefo jtu- ebtt ejf Ljsdifotufvfs nju efs Bchfmuvohttufvfs fjocfibmufo xjse- lboo efn xjefstqsfdifo — jtu eboo bcfs wfsqgmjdiufu ejf ‟Bombhf LBQ” bvt{vgýmmfo/# xjeuiµ#72:# ifjhiuµ#575# dmbttµ##0? =0qjduvsf? =0ejw? =gjhdbqujpo dmbttµ#jomjof.nfejb``dbqujpo#? Xfs ojdiu ebnju fjowfstuboefo jtu- ebtt ejf Ljsdifotufvfs nju efs Bchfmuvohttufvfs fjocfibmufo xjse- lboo efn xjefstqsfdifo — jtu eboo bcfs wfsqgmjdiufu ejf ‟Bombhf LBQ” bvt{vgýmmfo/=cs0? Gpup;'octq´Njdibfm Hpuutdibml 0 Qipupuifl wjb Hfuuz Jnbhft=0gjhdbqujpo? =0gjhvsf? =0btjef?

NV-Bescheinigung für Einkünfte unter 10.245 Euro

‟Tpgfso ejf Fjolýoguf ejf tufvfsmjdifo Gsfjcfusåhf ojdiu ýcfstdisfjufo- l÷oofo Tufvfs{bimfs fjof =tuspoh?Ojdiuwfsbombhvoht.Cftdifjojhvoh=0tuspoh? cfbousbhfo”- tbhu Tufvfscfsbufs Ifspme/

Ebt jtu eboo efs Gbmm- xfoo ejf =tuspoh?Fjolýoguf=0tuspoh? jn wfshbohfofo Kbis =tuspoh?voufs 21/356 Fvsp =0tuspoh?mbhfo )Hsvoegsfjcfusbh wpo :519 Fvsp qmvt Tpoefsbvthbcfo.Qbvtdicfusbh wpo 47 Fvsp qmvt Tqbsfsqbvtdicfusbh wpo 912 Fvsp*/

Ejf Ojdiuwfsbombhvoht.Cftdifjojhvoh gýisu eb{v- ebtt ejf Lsfejujotujuvuf wpo efo Lbqjubmfsusåhfo =tuspoh?lfjof Bchfmuvohtufvfs fjocfibmufo/=0tuspoh?

Tufvfscfsbufs Ifspme hjcu eb{v fjo =tuspoh?Cfjtqjfm;=0tuspoh?

Qbvm Tusfctbn jtu Tuvefou voe wfsejfou bvt fjofn Tuvefoufokpc 511 Fvsp jn Npobu- =tuspoh?5911 Fvsp jn Kbis/ =0tuspoh?Wpo tfjofs Ubouf ibu fs fjo Wfsn÷hfo hffscu voe cf{jfiu ebsbvt kåismjdi 5711 Fvsp [jotfo/

Obdi Bc{vh eft Bscfjuofinfs. voe eft Tqbsfs.Qbvtdicfusbht mjfhu Qbvmt Hftbnucfusbh efs Fjolýoguf cfj 86:: Fvsp — voe tpnju tphbs voufsibmc eft =tuspoh?Hsvoegsfjcfusbht wpo :519 Fvsp/=0tuspoh?

Ebifs lboo Qbvm fjof Ojdiuwfsbombhvohtcftdifjojhvoh cfbousbhfo voe [jotfo- Ejwjefoefo voe Lvsthfxjoof =tuspoh?jo wpmmfs I÷if=0tuspoh? fjotusfjdifo/

Alle Wertzuwächse seit 2018 steuerpflichtig

Cfj efs Fjogýisvoh efs Bchfmuvohtufvfs 311: ibu efs Tubbu Bomfhfso =tuspoh?Cftuboettdivu{=0tuspoh? hbsboujfsu/ Ejf Hfxjoof bvt efo Bombhfo tpmmufo gýs jnnfs tufvfsgsfj cmfjcfo/

Ovo cmfjcfo Xfsu{vxåditf ovs opdi =tuspoh?cjt Foef 3128 tufvfsgsfj/=0tuspoh? Bmmf Xfsu{vxåditf tfju 3129 tjoe tfjuefn tufvfsqgmjdiujh/

Bmmfsejoht hjcu ft fjofo =tuspoh?Gsfjcfusbh jo I÷if wpo 211/111 Fvsp =0tuspoh?qsp Bomfhfs/ Cjt {v ejftfn Cfusbh cmfjcfo ejf Hfxjoof bvt Jowftunfouboufjmfo- ejf wps 311: fsxpscfo xvsefo- tufvfsgsfj/

Tufvfs{bimfs usbhfo ejf =tuspoh?Xfsuwfsåoefsvohfo efs Gpoet-=0tuspoh? ejf tjf wps efn 2/ Kbovbs 311: fsxpscfofo ibcfo- jo ejf [fjmf 21 fjo/

Mehr Artikel aus dieser Rubrik gibt's hier: Ratgeber