Besteuerung privater Kapitalanlagen : mit traditionellen und by Thorsten Dönges

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By Thorsten Dönges

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

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

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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).

Der Fonds vereinnahmt bis zum 30. 6. 000 EUR. Dieser Betrag hat die Liquidität des Fonds erhöht. 000 EUR ab, die im Laufe des Jahres noch fällig werden, diese werden im Fonds als Zinsansprüche ausgewiesen. 000 EUR aus, die den Anleger bisher noch nicht zugeflossen sind (= Zwischengewinne). Um diesen Betrag hat sich auch das Fondsvermögen erhöht. Das Fondsvermögen beträgt somit per 30. 6. 000 EUR. 000 EUR. Der Fondspreis beträgt zum 20. 6. 2007 105 EUR. Darin enthalten sind 5 EUR Zwischengewinn je Anteil.

000 BMF 12. 06. 000 120 90 120 50 Werbungskosten Vermögensverwaltungsgebühr In der Vergangenheit sind Banken zunehmend dazu übergegangen, mit ihren Kunden eine Vermögensverwaltungsgebühr entweder in Form eines pauschalen Festhonorars oder erfolgsabhängig zu vereinbaren. Hierbei sind folgende Fallkonstellationen zu beachten:75 ᭿ Bemisst sich die Gebühr ausschließlich nach der nichtsteuerbaren Wertsteigerung („performance“), so ist der Abzug als Werbungskosten nicht möglich. ᭿ Sofern Transaktionskosten (Provisionen, Spesen) nicht gesondert in Rechnung gestellt werden, entfällt nach der Handhabung der Finanzämter 1/3 der Gebühr auf Transaktionskosten.

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