Since the assessment period 2009 the treatment of private capital gains with regard to income tax in Germany has been newly regulated by the flat rate withholding tax. However, the regulation in the income tax law envisages numerous exceptions which are to be observed with the taxation. The fields of application of the flat rate withholding tax are systematically delimited. The numerous individual questions relating to the flat rate withholding tax will not be looked into.
Inhaltsverzeichnis
Abstract
Introduction and methods
Results and discussion
1. Principle of subsidiarity
2.
2.2 Exceptions from the flat rate withholding tax according to § 32d Par. 2 EStG
2.2.1 Exceptions for capital investments within the meaning of § 20 Par. 1 No. 4 and 7 EStG
2.2.2 Exceptions for capital investments within the meaning of § 20 Par. 1 No. 6 EStG
2.2.3 Exceptions for capital investments within the meaning of § 20 Par. 1 No. 1 and 2 EStG
2.3 Assessment according to § 32d Par. 3 EStG
2.4 Assessment according to § 32d Par. 4 EStG
2.5 Assessment according to § 32d Par. 6 EStG
Summary
References
- Citar trabajo
- Andreas Laux (Autor), 2011, Systematic non-application fields of the flat rate withholding tax, Múnich, GRIN Verlag, https://www.grin.com/document/184878
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¡Carge sus propios textos! Gane dinero y un iPhone X. -
¡Carge sus propios textos! Gane dinero y un iPhone X. -
¡Carge sus propios textos! Gane dinero y un iPhone X.