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KI_08_2012.pdf
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🔗 Source: micelli.at
📊 Size: 1.14 MB
👤 Author: GP
⬇️ Downloads: 27

Summary

Die EU hat das Zinsbesteuerungsabkommen beschlossen, um Steuerflucht in Steueroasen zu verhindern. Österreich und die Schweiz haben ein Steuerabkommen abgeschlossen, das ab 1. Jänner 2013 in Kraft treten soll. Das Abkommen sieht eine einmalige Zahlung in der Schweiz mit anonymer Weiterleitung nach Österreich oder eine freiwillige Meldung zur Besteuerung in Österreich vor. Ab 2013 soll eine laufende Erhebung einer 25%-igen Abgeltungssteuer von Erträgen und realisierten Wertsteigerungen in der Schweiz erfolgen.

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Die EU hat das Zinsbesteuerungsabkommen beschlossen, um Steuerflucht in Steueroasen zu verhindern.

Technical Information

  • File Format: PDF
  • File Size: 1.14 MB
  • Pages: 8
  • Language: DE
  • Author: GP
  • Total Downloads: 27
  • Last Updated: 16 hours ago

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