Thorsten Dönges's Besteuerung privater Kapitalanlagen : mit traditionellen und PDF

By Thorsten Dönges

ISBN-10: 3834998249

ISBN-13: 9783834998248

Mit diesem Buch erhält der Leser eine erste umfassende Darstellung der steuerlichen Auswirkungen, die Anlagen in REITs, Hedgefonds oder inner most fairness auslösen.

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Additional resources for Besteuerung privater Kapitalanlagen : mit traditionellen und alternativen Investments zur steueroptimalen Depotstruktur

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000 USD. Der EUR-Kurs beträgt zu diesem Zeitpunkt 1,27 USD. Am 1. 9. 000 EUR, der EUR-Kurs beträgt zu diesem Zeitpunkt 1,36 USD. 63 64 § 20 Abs. 2 S. 2 EStG, BMF, 14. 7. 2004, IV C 1 – S 2252 – 171/04, BStBl I, 2004, 611 § 20 Abs. 2Nr. 4 S. 2 EStG, OFD Frankfurt, 30. 10. 360 Bei der Besteuerung von Finanzinnovationen ist die Marktrendite anzusetzen, wenn die Wertpapiere und Kapitalforderungen keine Emissionsrendite haben oder der Steuerpflichtige sie nicht nachweist. Nach Auffassung der Finanzverwaltung hat der Anleger die Möglichkeit, alleine durch „Nichtnachweis“ der Emissionsrendite den Ansatz der Marktrendite zu wählen (echtes Wahlrecht).

Depotgebühren/Safemieten, Fachliteratur, Aufwendungen für Börseninformationsdienste (Börsenbriefe), Reisekosten zu Hauptversammlungen, Seminarkosten, wenn sich die Veranstaltung mit der Erzielung von Kapitaleinkünften beschäftigt, Steuerberatungskosten, die mit den Einkünften aus Kapitalvermögen zusammenhängen, Telefonkosten, soweit durch Einkünfte aus Kapitalvermögen veranlasst, Vermögensverwaltungskosten, Prämien für Zinsbegrenzungsvereinbarungen (Cap, Floor), soweit die Absicherung gegen in einem Wertpapierdepot enthaltene Zinsänderungsrisiken im Vordergrund steht.

H. Zinsen und Dividenden) und die auf diese entfallenden Werbungskosten einzubeziehen. Wenn Wertpapiere nicht erworben werden, um daraus laufende Erträge – wie Zinsen und Dividenden – zu erzielen, sondern steuerfreie Kursgewinne im Vordergrund stehen, so können die Finanzierungskosten nicht als Werbungskosten abgezogen werden. Dem Abzug als Werbungskosten steht jedoch nicht entgegen, wenn neben der Erwartung auf die Erträge auch die Hoffnung auf steuerfreie Wertsteigerung besteht. Für Erwerb oder Halten einer Kapitalanlage unter bloßer Mitnahme laufender Erträge spricht, wenn die Finanzierungskosten ständig die laufenden Erträge übersteigen.

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Besteuerung privater Kapitalanlagen : mit traditionellen und alternativen Investments zur steueroptimalen Depotstruktur by Thorsten Dönges


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