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Einkünfte aus Kapitalvermögen. Ein Überblick

Einkünfte aus Kapitalvermögen. Ein Überblick


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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule Heilbronn Technik Wirtschaft Informatik, Sprache: Deutsch, Abstract: Diese Arbeit bietet einen Überblick über die Einkünfte aus dem Kapitalvermögen. In Deutschland entwickelt sich die Summe der Spareinlagen in den letzten Jahren rückläufig. Während es 2010 noch knapp 600 Milliarden Euro an Spareinlagen der privaten Haushalte gab, betrugen diese 2019 nur 558 Milliarden Euro. Trotz dieser negativen Sparentwicklung ist die Nachfrage nach alternativen Anlagemöglichkeiten in den letzten Jahren gestiegen. Durch die negative Zinsentwicklung auf Spareinlagen und der positiven Entwicklung auf den Aktienmärkten sind immer mehr Menschen bereit, ihr Geld in Aktien und Fonds zu investieren, um ihre Kapitaleinkünfte zu steigern. Zusätzlich locken die vielen Onlinebroker mit geringen Ordergebühren, sodass die Summe der Kapitaleinkünfte höher ausfällt. Gleichzeitig steigt im Vergleich dazu auch das Steueraufkommen in Deutschland. Es betrug im Jahr 2010 knapp 531 Millionen Euro und neun Jahre später lag es bei fast 800 Milliarden Euro. Dabei bestehen diese Steuereinnahmen aus vielen verschiedenen Steuerquellen. Eine dieser Steuerquellen ist die Einkommensteuer, die die Erträge aus diesen Spareinlagen und Wertpapieren in den Einkünften aus Kapitalvermögen versteuert.


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Product Details
  • ISBN-13: 9783346555403
  • Publisher: Bod Third Party Titles
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 41 gr
  • ISBN-10: 3346555402
  • Publisher Date: 03 Jan 2022
  • Height: 210 mm
  • No of Pages: 22
  • Spine Width: 1 mm
  • Width: 148 mm


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