Freistellungsauftrag auf welche Gewinne?
Hallo,
ich habe bereits seit ungefähr 3,4 Jahren in ETFs investiert. Seitdem habe ich bei 10.000 Euro Investment ca. 5.000 Euro Gewinn erzielt. Erst vor ein paar Tagen habe ich von einem Freistellungsauftrag erfahren und diesen beantragt. Soweit ich weiß gilt dieser nur für Gewinne, die vom 01.01. bis zum Verkauf der ETFs erzielt wurden, also nicht für die Kursgewinne in den Jahren davor.
Muss ich daher die Gewinne vor 2024 voll versteuern mit der Kapertragsteuer + Soli oder kann ich auf diese rückwirkend in meiner ESt-Erklärung von 2024 die 1.000 Freibetrag geltend machen?
Danke im Voraus!
(2 votes)
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I’m interpreting this so far that the profits have only come as book profits. So you didn’t sell any shares after my assumption.
As long as profits are not realized by sale, they are taxly completely uninteresting. Not until the moment you sell shares, the Fiskus is closing. So if you were to sell everything tomorrow, then at 5,000 € you would have to pay the free allowance of 1000 €. You would have to pay €4,000 for the rate of 25 percent, so you would pay €1,000.
My tip: even if you want to keep the ETF, sell a fifth of it and then buy the shares back. Then you realized 1000 € profit, but this is tax-free. Your book profit has then decreased to € 4000. You will do the same every next year to take advantage of the allowance.
Great answer! To the point and easy to understand. Yes, I was concerned with the question of whether the exemption order is effective immediately, although the “origin” of profits, i.e. the price increase, also took place in the years before, but that can be explained with the realisation principle as I understood.
If KapErtrSt was calculated and deducted in the years before 2024, i.e. before the release order, you can reimburse them as part of the respective annual subscriptions. In this case, it would be appropriate to apply for a favourable assessment of capital income.
You would have to make a tax return for every year in question. This goes back retroactively for 4 years, which means by 2020.
However, not the price gains are taxed, but the so-called pre-purchase. Profits will not be taxed until the investment is sold, the already paid taxes on the pre-purchase are then counted. However, since the interest rate has been negative in recent years, there have been no pre-tax levies. more information here: https://www.aktiendepot24.net/etf-steuer/#1_Ease_bei_der_Controllerklaerung
Whether you have been deducted from taxes, you can obtain from the depot-leading institute if this is a domestic one. For this, there is the annual tax certificate. These data were then also transmitted electronically to the FA.
If you have foreign depots, you’d have to do everything yourself.
Thank you for the answer. Unfortunately, I do not know about the pre-packages. But yes, it is less about the taxation of dividends in the case than about the taxation of the price profit when the ETFs are sold.
Do I understand that the exemption order is applied to the sale profit if it has been submitted before the sale of the shares and is effective? Example: Shares were purchased in 2020, their 10,000 euros, have a value of 15,000 euros on 03.07.2024. The release order was set up on 01.07.2024. Are 1,000 euros tax-free from the 5,000 euros?
Note: it may be that your individual tax rate is less than 25 %, then, through the request for a discount check for capital income, it would be taxed with the individual rate, also here a tax return is worthwhile
If the profits are realized only after the grant of the exemption order, then the bank takes into account it, yes.
You are automatically charged (always) by the tax office to the full amount.
The advantage of the exemption order is that the bank will not retain these taxes in this area, but only the taxable area above it.
But even without an exemption order, the tax office calculates correctly — so you will automatically get the allowance back with your refund.
the question was, however, how the tax returns if there was no exemption order – this is only a tax return and that was the point
No.
You must make an income tax declaration for each calendar year in which profits are incurred.
If the questioner does not have to do so — the tax office automatically refunds this too much tax paid (if a tax request has been made).
That’s what PatrickLassan said – he has to give a tax return in any case, otherwise there’s nix
Thank you for your answers! They are really very helpful
that is correct, only if you don’t want to make a tax declaration and don’t have to, then that makes sense
Right, but there he does not have to apply for an exemption order, but the allowance is automatically calculated by the tax office.