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Kapitalertragsbesteuerung und Kapitalkosten

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  • Rumpf, Dominik
  • Wiegard, Wolfgang

Abstract

Seit dem 1. Januar 2009 unterliegen die in § 20 EStG aufgeführten Einkünfte aus Kapitalvermögen, soweit sie bei Einzelveranlagung den Sparer-Pauschbetrag in Höhe von 801 Euro übersteigen, einer einheitlichen Abgeltungsteuer in Höhe von 25 vH. Der Gesetzgeber hat damit das ursprüngliche Leitbild einer synthetischen Einkommensteuer zu Gunsten eines dualen Steuersystems aufgegeben. Während eine synthetische Einkommensteuer das über die Summe der Einkünfte ermittelte zu versteuernde Einkommen einem einheitlichen Tarif unterwirft, gelten bei einer dualen (oder schedularen) Einkommensteuer unterschiedliche Tarife für unterschiedliche Einkunftsarten. Das Grundproblem der geltenden Kapitalertragsbesteuerung besteht darin, dass die Abgeltungsteuer nur einen Teil der Kapitalerträge erfasst. Konsequenz ist, dass unternehmerische Gewinne in Abhängigkeit von der Rechtsform und dem Finanzierungsweg von Investitionen anders besteuert werden als reine Finanzanlagen. Erträge aus Immobilieninvestitionen hängen neben dem Finanzierungsweg auch von der rechtlichen Ausgestaltung des Investitionsvorhabens ab. Wiederum völlig anders besteuert werden Erträge aus den unterschiedlichen Formen der privaten Altersvorsorge. ...

Suggested Citation

  • Rumpf, Dominik & Wiegard, Wolfgang, 2010. "Kapitalertragsbesteuerung und Kapitalkosten," Working Papers 05/2010, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    • Handle: RePEc:zbw:svrwwp:052010
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    1. von Schwerin, Axel, 2015. "Effective Burden of Business Taxation and Tax Eff ort of Local Governments," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112955, Verein für Socialpolitik / German Economic Association.
    2. Bofinger, Peter & Franz, Wolfgang & Schmidt, Christoph M. & Weder di Mauro, Beatrice & Wiegard, Wolfgang, 2010. "Chancen für einen stabilen Aufschwung. Jahresgutachten 2010/11 [Chances for a stable upturn. Annual Report 2010/11]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201011.
    3. Büttner Thiess & Scheffler Wolfram & von Schwerin Axel, 2014. "Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(4), pages 346-354, December.

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