As part of the corporate tax reform in Germany in 2008 to introduce a flat tax in 2009 was decided by law. The tax is levied on income from capital (interest, dividends, § 20 of the Income Tax Act) and private capital gains. As always there is the problem for good information. The Google search is very tedious and takes many more or less superficial summary information from tax advisers or chambers leads. The rate is a uniform 25% in future, whether it is interest or dividends, and does not act as an advance, but does the taxation of that income in full.
If less than 25% income tax marginal tax rate can begin the deduction of 25% in the annual tax return and is then charged with the personal tax rate.
The change is accompanied by the elimination of speculation
taxation for private gains (case group Other income, often called "speculation tax". These cases now subject to withholding tax, which can cause lack of periods, other effects.
D
he is off as far made in the capital gains tax by the distributing bank, etc., and the money is paid to the tax office.
The Änderungam January 1, 2009 therefore the previous will be replaced.
Useful Links initial information:
http://de.wikipedia.org/wiki/Abgeltungsteuer
http://de.wikipedia.org/wiki/Unternehmensteuerreform_2008_in_Deutschland
http://de.wikipedia.org/wiki / Teileink% C3% BCnfteverfahren (part of the new income system)
http://de.wikipedia.org/wiki/Halbeink% C3% BCnfteverfahren (the previous half-income method)
exporting a very technical article
Business Tax Reform Act of 2008: final tax
Friedrich Brusch, Hessian Ministry of Finance, Wiesbaden
result http://www.unternehmensteuerreform.de/media/Brusch_Abgeltungsteuer_FR_2007_999.pdf
The tax consequences for the various investment options
by the so-called flat tax as of 2009 some significant deviations from current law.
The Federal Ministry of Finance has put together an essay the effects, separately for the forms of investment, in a well done overview. The article is
BMF:
taxation at the various options, including assets, primarily investment under the Income Tax Law from 2009 to 2008 and taking account of the flat tax (flat tax tips)
http://www.bundesfinanzministerium.de/cln_03/nn_298/DE/Steuern/Veroeffentlichungen__zu__Steuerarten/ Einkommensteuer/007.html
Here are links to each chapter.
concept of the flat tax
shares / limited companies
REIT shares
investment units
- shares similar participation rights
- bond Similar Beneficiary
- typical silent partners
- Participating loans
- profit bonds / convertible
- financial innovation
- fixed-rate bonds
- Certificates (without warranty certificates)
- futures
- savings plans (without Riester contracts)
- endowment policies
- private pension
- Riester contracts
- basic services (Rürup)
- Leased Properties
- Owner-occupied homes
- Commercial closed-end funds
- Closed property funds
- Closed-end funds with investments
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