By Thorsten Dönges

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

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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).

Ausschüttungsgleiche Erträge aus thesaurierenden Fonds gelten mit dem Ablauf des Fondsgeschäftsjahres als zugeflossen. 3 Personelle Zuordnung der Einnahmen Die Einnahmen aus Kapitalvermögen sind regelmäßig dem zivilrechtlichen bzw. dem wirtschaftlichen Eigentümer der Kapitalanlage zuzurechnen. Hiervon abweichend gelten in folgenden Fällen abweichende Zuordnungen: ᭿ Zinsen aus Treuhandkonten und Anderkonten sind regelmäßig dem Treugeber zuzuordnen. ᭿ Zinsen aus Mietkautionen sind Erträge des Mieters und deshalb auch bei diesem zu versteuern.

Bei Fachliteratur, Telefonkosten, Steuerberaterkosten), hat diese im Rahmen einer Schätzung zu erfolgen. Maßstab hierfür sind die jeweiligen Kurse zum Abrechnungsstichtag. Beispiel: Ingo Invest erzielt diverse Einnahmen aus Kapitalvermögen. Die ihm berechnete Vermögensverwaltungsgebühr beläuft sich auf 1,5 Promille des Depotwertes zum 31. 12. 12. 000 Die Aufteilung nach den oben dargestellten Grundsätzen ergibt folgendes Bild: 72 73 § 3 c EStG BMF 12. 06. 500 750 600 600 Werbungskostenaufteilung bei Investmentfonds Besonderheiten ergeben sich bei Investmentfonds.

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