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Investmentfonds ohne inländischen Steuerabzug

 

Dieser Text bezieht sich auf die Steuererklärung 2023. Die Version die für die Steuererklärung 2024 finden Sie unter:
(2024): Investmentfonds ohne inländischen Steuerabzug


Was ist die Vorabpauschale?

Die sogenannte Vorabpauschale soll sicherstellen, dass eine bestimmte Mindestbesteuerung auf Anlegerebene stattfindet - auch in Fällen, in denen ein Fonds keine oder eine zu geringe Ausschüttung vornimmt. Die Höhe der Vorabpauschale bezieht sich immer auf das Vorjahr. Wenn die Anteile tatsächlich veräußert werden, werden die bis dahin versteuerten Vorabpauschalen vom Ergebnis des Veräußerungserlöses abgezogen (Veräußerungserlös minus Anschaffungsdaten minus Vorabpauschale).

Das bedeutet, dass sich ein Veräußerungsgewinn mindert (und damit auch die Steuerlast). Bei einem Veräußerungsverlust erhöht die bereits berechnete Vorabpauschale Ihren Veräußerungsverlust. Eine doppelte Besteuerung ist also ausgeschlossen.

Die Vorabpauschale wird seit Anfang 2019 erhoben und auch besteuert.

(2023): Was ist die Vorabpauschale?


Wie hoch ist die Vorabpauschale?

Anfang Januar 2019 hat der deutsche Fiskus Investmentsparern erstmals eine Vorabpauschale für das Jahr 2018 in Rechnung gestellt. Mit ihr wurden Erträge aus thesaurierenden und teilthesaurierenden Fonds besteuert. Die Vorabpauschale ist - wirtschaftlich betrachtet - eine vorweggenommene Besteuerung zukünftiger Wertsteigerungen. Daher wird sie beim Verkauf der Fondsanteile vom tatsächlichen Veräußerungsgewinn abgezogen.

Die Vorabpauschale orientiert sich nicht an den tatsächlich angefallenen Gewinnen, sondern berechnet sich anhand einer bestimmten Formel. Die Vorabpauschale beträgt 70 Prozent des jährlichen Basiszinses der Bundesbank multipliziert mit dem Wert des Fondsanteils zum Jahresbeginn (sog. Basisertrag). Der Basisertrag ist auf den Mehrbetrag begrenzt, der sich zwischen dem ersten und dem letzten Rücknahmepreis zzgl. der Ausschüttungen ergibt. Wird kein Rücknahmepreis festgesetzt, so gilt stattdessen der Börsen- oder Marktpreis.

Für das Jahr 2020 gab das BMF als Basiszins 0,07 Prozent bekannt, den die Deutsche Bundesbank auf den 2.1.2020 anhand der Zinsstrukturdaten errechnet hatte. 70 Prozent des Basiszinssatzes ergeben 0,049 Prozent. Hierauf kommt dann die Abgeltungsteuer in Höhe von 25 Prozent zum Ansatz zzgl. Solidaritätszuschlag und ggf. Kirchensteuer. Und dieser Betrag ist als Vorabpauschale zu versteuern. Der - fiktive - Zufluss erfolgte allerdings erst im Folgejahr, genau genommen am 4.1.2021. Die Zuflussregelung ergibt sich aus der gesetzlichen Bestimmung des § 18 Abs. 3 InvStG (BMF-Schreiben vom 29.1.2020, BStBl 2020 I S. 218).

Aktuell gilt zur Vorabpauschale für das Jahr 2023 Folgendes:

  • Der Basiszins vom 2.1.2023 beträgt 2,55 Prozent. 70 % des Basiszinssatzes ergeben 1,785 Prozent. Hierauf kommt dann die Abgeltungsteuer in Höhe von 25 Prozent zum Ansatz zzgl. ggf. Solidaritätszuschlag und Kirchensteuer.
  • Die Vorabpauschale gilt beim Anleger als am ersten Werktag des folgenden Jahres zugeflossen, also am 2.1.2024 (BMF-Schreiben vom 4.1.2023, IV C 1-S 1980-1/19/10038:007).

(2023): Wie hoch ist die Vorabpauschale?


Was ist die Teilfreistellung?

Bei Publikums-Investmentfonds erfolgt für bestimmte inländische Erträge eine zusätzliche Belastung durch die Körperschaftsteuer auf Fondsebene. Um diese Vorbelastung auf Fondsebene auszugleichen, werden Ausschüttungen des Fonds, die Vorabpauschale sowie Veräußerungsgewinne aus dem Verkauf von Fondsanteilen steuerlich teilweise freigestellt? Daher spricht man von einer "Teilfreistellung".

Die Höhe des fondsspezifischen Teilfreistellungssatzes richtet sich nach der Art des Fonds (Stand Oktober 2018):

  • 30 % bei Aktienfonds (laut Anlagebedingungen fortlaufend mind. 51 % Aktienanteil)
  • 15 % bei Mischfonds (laut Anlagebedingungen fortlaufend mind. 25 % Aktienanteil)
  • 60 % bei Immobilienfonds (laut Anlagebedingungen fortlaufend mind. 51 % in Immobilien oder Immobiliengesellschaften)
  • 80 % bei Immobilienfonds mit Auslandschwerpunkt (laut Anlagebedingungen fortlaufend mind. 51 % in ausländische Immobilien oder Auslands-Immobiliengesellschaften)

Die Zuordnung eines Fonds zu einer Fondskategorie erfolgt auf Basis der Anlagepolitik durch die Fondsgesellschaft (Kapitalanlagegesellschaft). Diese teilt die Qualifizierung des Fonds (z.B. Aktien- oder Mischfonds) mit.

 

Tipp

In der Steuerbescheinigung der depotverwaltenden Banken heißt es üblicherweise: "Summe aller positiven Kapitalerträge, Gewinne und Erträge (inkl. Ausschüttungen, Vorabpauschalen und Gewinne aus der Veräußerung von Investmentanteilen nach Teilfreistellung)." Anschließend werden die einzelnen Positionen näher erklärt. Anleger sollten sehr genau prüfen, ob das auch bei ihrer Steuerbescheinigung der Fall ist. Falls der Ausweis nicht erfolgt ist: Die Aufstellung über die Aktienquote, Immobilienquote etc. sollten Sie bei Ihrem beim Fondsanbieter anfordern, wenn Ihnen diese nicht bereits unaufgefordert zugegangen ist.

Oft sind diese Zahlen auch bereits im Internet bei den Geschäftsberichten veröffentlicht. Prüfen Sie, wie hoch die maßgebenden Quoten ihres Fonds sind. Beträgt zum Beispiel die Aktienquote durchgängig mehr als 50 Prozent, so ist eine Teilfreistellung von 30 Prozent vorzunehmen, die dann im Rahmen der Steuererklärung - und nicht beim Fondsanbieter oder bei der Depotbank - geltend zu machen ist. Wer dies nicht tut, zahlt mitunter zu viel Einkommensteuer auf seine Kapitalerträge.

(2023): Was ist die Teilfreistellung?


Welche Fonds sind von der Vorabpauschale betroffen?

Grundsätzlich können alle inländischen und ausländischen Investmentfonds (dazu zählen auch ETFs) von der Vorabpauschale betroffen sein.

Bei ausschüttenden Fonds wird eine eventuell vorgenommene Ausschüttung bei der Berechnung der Vorabpauschale berücksichtigt. Bei einer entsprechend hohen Ausschüttung führt dieses dazu, dass keine Vorabpauschale anfällt. Es ist also davon auszugehen, dass in der Hauptsache thesaurierende Fonds durch die Vorabpauschale betroffen sind.

(2023): Welche Fonds sind von der Vorabpauschale betroffen?


Wird die Abgeltungsteuer auf die Vorabpauschale bei einem späteren Verkauf angerechnet?

Ja, bei einer späteren Veräußerung der Fondsanteile werden alle schon besteuerten Vorabpauschalen des Fonds anteilsbezogen vom Veräußerungserlös abgezogen.

So soll eine Doppelbesteuerung vermieden werden.

(2023): Wird die Abgeltungsteuer auf die Vorabpauschale bei einem späteren Verkauf angerechnet?

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Field help

Have foreign tax deductions been credited?
Have foreign tax deductions been credited?
Have foreign tax deductions been credited?
Have foreign tax deductions been credited?

Select "yes" if foreign taxes have already been withheld in 2023.

The foreign taxes can be credited against the German tax. However, possible tax credit regulations under a possible double taxation agreement (DTA) must be taken into account.

Has a remaining allowance been determined for protected old shares of investment trusts?

If a remaining allowance for protected old shares in investment trusts has been determined for you by 31.12.2022, please select "yes" here.

The allowance of 100.000 Euro for old stocks is determined and offset by the tax office as soon as parts of the old stock are sold and a tax return is filed. Only at this point the assessment procedure begins. The remaining tax-free amount can be found in the tax assessment notice of the previous year. If the tax-free amount has been completely used up, it is determined annually as zero.

Do you want to enter the current income from fund shares?

If you want to enter current income from fund shares, please select "yes".

In the following lines, please enter, separately by fund type, the distributions received in 2023 from fund shares that were not subject to domestic tax deduction.

Distributions are all amounts actually paid or credited to you as an investor, including any foreign taxes withheld. In particular, the following are considered to be distributions:

  • cash distributions,
  • reinvestment of the earnings,
  • distributions in kind and
  • compensation and goodwill payments.

Distributions paid out during the processing of an investment trust are considered income only to the amount of the so-called increase in value.

Line 4 Distributions from equity funds before partial exemption

Enter here the amount of distributions from equity funds before partial exemption. The partial exemption for equity funds is 30 %.

Equity funds are all investment trusts that invest more than 50 % of their assets in equity investments.

Distributions are all amounts actually paid or credited to you as an investor, including any foreign taxes withheld. In particular, the following are considered to be distributions:

  • cash distributions,
  • reinvestment of the earnings,
  • distributions in kind and
  • compensation and goodwill payments.
Line 5 Distributions from balanced mutual funds before partial exemption

Enter here the amount of distributions from balanced mutual funds before partial exemption. The partial exemption for balanced funds is 15 %.

All balanced mutual funds that invest at least 25 % of their assets in equity investments are considered balanced mutual funds.

Distributions are all amounts actually paid or credited to you as an investor, including any foreign taxes withheld. In particular, the following are considered to be distributions:

  • cash distributions,
  • reinvestment of the earnings,
  • distributions in kind and
  • compensation and goodwill payments.
Line 6 Distributions from property funds before partial exemption

Enter here the amount of distributions from property funds before partial release. The partial release for property funds is 60%.

Property funds are all investment funds that invest more than 50% of their assets in property and/or property companies.

Distributions are all amounts actually paid or credited to you as an investor, including any foreign taxes withheld. In particular, the following are considered to be distributions:

  • cash distributions,
  • reinvestment of the earnings,
  • distributions in kind and
  • compensation and goodwill payments.
Do you want to enter the investment income for all fund shares individually?
Enter information about fund shares

Select "yes" if you want to enter information for each individual investment trust. You can then enter all purchases and sales by fund type on the following pages and thus calculate the exact distributions, advance flat rates and profits/losses from the sales.

Select "no" if you have a list from the foreign credit institution in which you can see the total distribution, advance flat rate and profit/loss amounts from sales.

Do you want to enter profits and losses from fund shares?
(lines 14 - 28 of Form KAP-INV)

If you want to enter information on profits and losses from the sale of fund shares, please select "yes".

The following are also considered to be sales of fund shares:

  • return,
  • assignment,
  • withdrawal or
  • hidden contribution.

All profits and losses that were not subject to domestic tax deduction must be reported separately according to fund type for 2023.

Line 14 Profits and losses before partial exemption
Line 17 Profits and losses before partial exemption
Line 20 Gains and losses before partial exemption
Line 23 Profits and losses before partial exemption
Line 26 Profits and losses before partial exemption

Specify here profits and losses from the sale of fund shares.

The following are also considered to be sales of fund shares:

  • return,
  • assignment,
  • withdrawal or
  • hidden contribution.

All profits and losses that were not subject to domestic tax deduction must be reported separately according to fund type for 2023.

Line 7 Distributions from foreign property funds before partial exemption

Enter here the amount of distributions from foreign property funds before partial exemption. The partial exemption for foreign property funds is 80 %.

Foreign property funds are all investment trusts that invest more than 50 % of their assets in foreign properties and/or property companies.

Distributions are all amounts actually paid or credited to you as an investor, including any foreign taxes withheld. In particular, the following are considered to be distributions:

  • cash distributions,
  • reinvestment of the earnings,
  • distributions in kind and
  • compensation and goodwill payments.
Line 8 Distributions from other investment trusts

Enter here the amount of distributions from other investment trusts. There is no partial exemption for other investment trusts.

If the investment trust does not belong to any of the types listed above, the distributions must be stated here.

Distributions are all amounts actually paid or credited to you as an investor, including any foreign taxes withheld. In particular, the following are considered to be distributions:

  • cash distributions,
  • reinvestment of the earnings,
  • distributions in kind and
  • compensation and goodwill payments.
Do you want to enter the advance flat rates according to sect. 18 of the Investment Tax Act (InvStG)?

Select "yes" if you want to enter the advance flat rates (Vorabpauschale) in accordance with sect. 18 Investment Tax Act (InvStG).

Since 2019, all investments have been taxed with the advance flat rate. This advance tax is a flat rate minimum taxation calculated annually in arrears. Advance flat rates are deemed to have been received on the first working day of the following calendar year. The advance flat rate for 2022 is therefore deemed to have been received on 02.01.2023.

Please specify separately by fund type the advance flat rate payments you received in 2023, which were not subject to the domestic tax deduction.

The base interest rate for 2022 is -0.05 percent. Conclusion: Due to the negative base interest rate, no advance flat rate will be levied for the year 2022! The custodian banks therefore do not deduct any capital gains tax in accordance with the advance flat rate rule (letter from the Federal Ministry of Finance dated 07.01.2022, IV C 1-S 1980-1/19/10038:0005).

The base interest rate for 2023 is 2,55 percent. 70 % of the base rate results in an advance flat rate of 1,785 %. This is then subject to withholding tax of 25 % plus any solidarity surcharge and church tax. The advance flat rate is deemed to have been received by the investor on the first working day of the following year, meaning on 2 January 2024 (letter of the Federal Ministry of Finance dated 04.01.2023, IV C 1-S 1980-1/19/10038:007).

Line 9 Advance flat rates from equity funds before partial exemption

Specify the total advance flat rate payments (Vorabpauschale) received from equity funds before partial exemption.

Since 2019, all investments have been taxed with the advance flat rate. This advance tax is a flat rate minimum taxation calculated annually in arrears. Advance flat rates are deemed to have been received on the first working day of the following calendar year. The advance flat rate for 2022 is therefore deemed to have been received on 02.01.2023.

Note: Please specify separately by fund type the advance flat rate payments you received in 2023, which were not subject to the domestic tax deduction.

The base interest rate for 2022 is -0.05 percent. Conclusion: Due to the negative base interest rate, no advance flat rate will be levied for the year 2022! The custodian banks therefore do not deduct any capital gains tax in accordance with the advance flat rate rule (letter from the Federal Ministry of Finance dated 07.01.2022, IV C 1-S 1980-1/19/10038:0005).

The base interest rate for 2023 is 2,55 percent. 70 % of the base rate results in an advance flat rate of 1,785 %. This is then subject to withholding tax of 25 % plus any solidarity surcharge and church tax. The advance flat rate is deemed to have been received by the investor on the first working day of the following year, meaning on 2 January 2024 (letter of the Federal Ministry of Finance dated 04.01.2023, IV C 1-S 1980-1/19/10038:007).

Do you want to record interim gains according to the Investment Tax Act (InvStG) 2004?
(line 29 of Form KAP-INV)

If you also want to enter interim gains according to the Investment Tax Act 2004, please select "yes".

In the case of old shares, the interim gains calculated as of 31.12.2017 are taxable at the time of the actual sale. Investment trusts were therefore notionally sold on 31.12.2017 and are thereafter considered as acquired again.

The notional sales profits must then be taxed when the investment shares are actually sold.

Line 29 Interim gains from deemed disposal as of 31.12.2017

Enter here the total of the interim gains from deemed disposals as of 31.12.2017.

In the case of old shares, the interim gains calculated as of 31.12.2017 are taxable at the time of the actual sale. Investment funds were therefore notionally sold as of 31.12.2017 and are thereafter deemed to have been acquired again.

The notional sales profits must then be taxed when the investment shares are actually sold.

Line 10 Advance flat rates from balanced mutual funds before partial exemption

Enter the amount of the advance flat rates (Vorabpauschale) from balanced mutual funds before partial exemption.

Since 2019, all investments have been taxed with the advance flat rate. This advance tax is a flat rate minimum taxation calculated annually in arrears. Advance flat rates are deemed to have been received on the first working day of the following calendar year. The advance flat rate for 2022 is therefore deemed to have been received on 02.01.2023.

Please specify separately by fund type the advance flat rate payments you received in 2023, which were not subject to domestic tax deduction.

The base interest rate for 2022 is -0.05 percent. Conclusion: Due to the negative base interest rate, no advance flat rate will be levied for the year 2022! The custodian banks therefore do not deduct any capital gains tax in accordance with the advance flat rate rule (letter from the Federal Ministry of Finance dated 07.01.2022, IV C 1-S 1980-1/19/10038:0005).

The base interest rate for 2023 is 2,55 percent. 70 % of the base rate results in an advance flat rate of 1,785 %. This is then subject to withholding tax of 25 % plus any solidarity surcharge and church tax. The advance flat rate is deemed to have been received by the investor on the first working day of the following year, meaning on 2 January 2024 (letter of the Federal Ministry of Finance dated 04.01.2023, IV C 1-S 1980-1/19/10038:007).

Line 11 Advance flat rates from property funds before partial exemption

Enter here the amount of advance flat rates (Vorabpauschale) from real estate funds before partial exemption.

Since 2019, all investments have been taxed with the advance flat rate. This advance tax is a flat rate minimum taxation calculated annually in arrears. Advance flat rates are deemed to have been received on the first working day of the following calendar year. The advance flat rate for 2022 is therefore deemed to have been received on 02.01.2023.

Please specify separately by fund type the advance flat rate payments you received in 2023, which were not subject to the domestic tax deduction.

The base interest rate for 2022 is -0.05 percent. Conclusion: Due to the negative base interest rate, no advance flat rate will be levied for the year 2022! The custodian banks therefore do not deduct any capital gains tax in accordance with the advance flat rate rule (letter from the Federal Ministry of Finance dated 07.01.2022, IV C 1-S 1980-1/19/10038:0005).

The base interest rate for 2023 is 2,55 percent. 70 % of the base rate results in an advance flat rate of 1,785 %. This is then subject to withholding tax of 25 % plus any solidarity surcharge and church tax. The advance flat rate is deemed to have been received by the investor on the first working day of the following year, meaning on 2 January 2024 (letter of the Federal Ministry of Finance dated 04.01.2023, IV C 1-S 1980-1/19/10038:007).

Line 12 Advance flat rates from foreign property funds before partial exemption

Enter here the amount of the advance flat rates (Vorabpauschale) from foreign real estate funds before partial exemption.

Since 2019, all investments have been taxed with the advance flat rate. This advance tax is a flat rate minimum taxation calculated annually in arrears. Advance flat rates are deemed to have been received on the first working day of the following calendar year. The advance flat rate for 2022 is therefore deemed to have been received on 02.01.2023.

Please specify separately by fund type the advance flat rate payments you received in 2023, which were not subject to domestic tax deduction.

The base interest rate for 2022 is -0.05 percent. Conclusion: Due to the negative base interest rate, no advance flat rate will be levied for the year 2022! The custodian banks therefore do not deduct any capital gains tax in accordance with the advance flat rate rule (letter from the Federal Ministry of Finance dated 07.01.2022, IV C 1-S 1980-1/19/10038:0005).

The base interest rate for 2023 is 2,55 percent. 70 % of the base rate results in an advance flat rate of 1,785 %. This is then subject to withholding tax of 25 % plus any solidarity surcharge and church tax. The advance flat rate is deemed to have been received by the investor on the first working day of the following year, meaning on 2 January 2024 (letter of the Federal Ministry of Finance dated 04.01.2023, IV C 1-S 1980-1/19/10038:007).

Line 13 Advance flat rates from other investment funds

Enter here the amount of advance flat rates (Vorabpauschale) from equity funds before partial exemption (Teilfreistellung).

Since 2019, all investments have been taxed with the advance flat rate. This advance tax is a flat rate minimum taxation calculated annually in arrears. Advance flat rates are deemed to have been received on the first working day of the following calendar year. The advance flat rate for 2022 is therefore deemed to have been received on 02.01.2023.

Note: Please specify separately by fund type the advance flat rate payments you received in 2023, which were not subject to domestic tax deduction.

The base interest rate for 2022 is -0.05 percent. Conclusion: Due to the negative base interest rate, no advance flat rate will be levied for the year 2022! The custodian banks therefore do not deduct any capital gains tax in accordance with the advance flat rate rule (letter from the Federal Ministry of Finance dated 07.01.2022, IV C 1-S 1980-1/19/10038:0005).

The base interest rate for 2023 is 2,55 percent. 70 % of the base rate results in an advance flat rate of 1,785 %. This is then subject to withholding tax of 25 % plus any solidarity surcharge and church tax. The advance flat rate is deemed to have been received by the investor on the first working day of the following year, meaning on 2 January 2024 (letter of the Federal Ministry of Finance dated 04.01.2023, IV C 1-S 1980-1/19/10038:007).