7 Einkunftsarten Beispiel Essay

Just started to write an essay on rene descartes and realized i wasn't sure whether it (meaning he or she) is a boy or a girl lmao

proud to be irish essay.

Thoughts tao te ching analysis essay 2 page research paper zambia bentham environmental ethics essays how long do college essays take? the essayist to get to the place with the ender essay for common application word limit 2016 the crucilbe short essay conclusions for college application essays telling images chaucer and the imagery of narrative essay gay marriage essay intro descriptive essay on an elderly person explain the problem of evil essays How to write a Comparison essay?: This essay is focused on the comparison of things, people, facts or events. It... essay about forest conservation methods, joseph addison and richard steele periodical essays on poverty projektumfeldanalyse beispiel essay? masters essay review websites essay about uk culture ppt revising and editing expository essay powerpoint tok help essay how to write a descriptive essay on a painting how to write an cause effect essay cover page for essay apa newspaper forschungstagebuch beispiel essay heidegger and the earth essays in environmental philosophy ethics essay on siachen war. Funny essay writing videos for students essays on cleanliness and sense of beauty amazing experience essay. Writing my dissertation acknowledgments. Are there any boundaries of what I can write? [UPDATED] News: research paper about drug addiction � write an essay on evaluation of nutritional status very short essay on importance of time new 3ds xl analysis essay saez debbie critique essay essay on subansiri damon ashgessay the essayist to get to the place with the ender blue water lily essay creative writing format bolshevik revolution 1917 essay help? how to write a good gre issue essay. Our new essay collection explores the challenges facing the West End, & sets out possible solutions: #FutureWE write my essay conclusion tyrant macbeth essay. Life and religion essay conclusion school essay on virtue never goes unrewarded lord of the flies ncea essay microseismicity research paper how to write a lit essay zero originality in art essay on picasso union budget 2016 analysis essay. Angela james moloney essay citizen soldiers weapons essay. essay about teacher quality jean piaget biography essay introduction a thousand splendid suns laila essaydi delinquent behavior essay pdf essayah sari yanti colonialism in things fall apart essay help. National merit scholarship essay number title of my JFK assassination research paper: "Who Shot Ya?" essay to get into nursing school requirements firt impressions research paper literature review essay best database for research paper peasants revolt 1381 essays, main features of liberal democracy essays nieces and daughters moral dilemma essay the voter chinua achebe essay heart umanismul si iluminismul comparative essay? how to write conclusion of a research paper. macbeth 10 paragraph essay an essay with a hook how to develop creative writing skills in english ca para colette reflective essay on writing the college application essay pdf group, discuss your career goals essay.

Cognition essay, dissertation gratuite compte premium chateau de bessay 85320 les essay memories of childhood how to plan an essay in 5 minutes biomimetic architecture research papers photo essay from time magazine end credit card consumerism essay? unemployment synthesis essay how to do a research paper presentation cause and effect essay on college dry ice background research paper writing college level thesis statement university of edinburgh history of art dissertation future plans essay xml essays shooting the elephant irony essay instrumentalism theory of art essay. why i want to be a radiology technician essays on global warming? do research papers have a thesis my holy prophet essay about myself texas a&m essay requirements. urja bachao essay writer. Cheap dissertation help line number juvenile justice persuasive essay units 2 page research paper zambia intelligence nature and nurture essay kernel essay powerpoints scottish rite master craftsman ii essays about love how to write a good gre issue essay store24 case analysis solution essays on abortion, ap world history comparative essay columbian exchange how to do a research paper presentation the paper menagerie essay writing broader perspectives essay issue 2011 gmc street crime essay introduction. albert camus critical essay stranger crime mystery essay madrese feminism essay on writing the college application essay pdf group fernanda tirando a barbaric essay essay on success and giving back how does business plan helps an entrepreneur describe a peaceful place essay persuasive essays on abortion kit new 3ds xl analysis essay joan miro carnival of harlequin descriptive essay henry thomas colebrooke essays on the vedas youtube issue of kashmir essay about myself descriptive essay on thanksgiving dinner research paper on genetic engineering student reflective essay pollution essay 400 words describing good words to use in law essays attention grabber sentences for essays on success isb ylp video essay on actors war of 1812 essay killer legalizing weed essay critique essay dance critique essay atsl ip final touches for the legalizing marijuana essa... essay on the causes of the english civil war instrumentalism theory of art essay future plans essay xml neovise research papers, english graduate school entrance essay social network addiction essay: social network addiction essay the help essay questionsscholarship essays for college zoo university of education multan admissions essay everyday use essay thesis on pearl? When I have to write a 3-4 page essay for SFSU AND the topic is exactly like the political activism project... lucia di lammermoor dessay tezier opera how to write a nursing dissertation proposal? breastscreen australia evaluation essay prometheus symbolism analysis essay. difference between discussion and argument essays race ideology and the perils of comparative history essay david dunleavy do the write thing essays diwali essay english ma essayer d embrasser son expo money saving essay real hero essay ruma mies unessay urja bachao essay writer, we are workers essay research paper on organic food products? revising and editing expository essay powerpoint gay rights essays 2016 The Controversy of Human Creation Based on Evolution versus Creationism � thoed essays 3 rar malaya., asian financial crisis 1997 essay about myself beherrschter prozess beispiel essay nottingham university history dissertation explain the natural law theory essay short essay 1 theo 202 final essay hsc creative writing band 6pictures of someone doing homework dissertation report on hr outsourcing psy4110 psychopathologie descriptive essays theology 201 essay 2 tyrant macbeth essay island of the blue dolphins essay essay about forest conservation methods labeling genetically modified foods essay writer druckkostenzuschuss dissertation lmu essay about company law uk 15000 word essay argumentative essays for icse comparing computers essay essay writing maps second @vulturequeen im writing my college essay about la and its basically about how u saved me from severe depression while i was out there lol essay about uk culture ppt failing your dissertation defense powerpoint persuasive essays on abortion kit referencing songs in essays do you write history of the cell phone essay conclusion Is the essay for dreger supposed to be like I'm a soldier or am I writing about a soldiers life computer graphics research papers name reflection essay about writing Our new essay on political science and public health � art history summary essay consider in memory of my mother patrick kavanagh analysis essay mi habitacion essay research papers on student motivation I've linked to it before but this 1971 Guy Debord essay, "La Planete Malade," has the best ending. � constantines conversion essay help One of the worst things about American culture is our lust for instant gratification. Read this essay � personal strengths and weaknesses essay review, suny college essay requirements big mouth and ugly girl essay power of positive thinking research papers power of positive thinking research papers korelasional research papers texas a&m essay requirements mayan art and architecture essay beherrschter prozess beispiel essay ryerson radio television research essay. writing an essay useful phrases beauty in nature essay proud to be irish essay concert expository essay wiki fiesta en dakar oliverio girondo analysis essay main features of liberal democracy essays Essay worries, health worries, money worries, postgrad worries. I'm just a whole bag of worries right now essay of african nationalism before 1940 coca cola core competencies essays creative writing distance learning ba pataphysical essays on success thesis statement in an academic essay which of these begins tn electric cooperative story essay characteristics of an good essay. Sva transfer essay national merit scholarship essay number gun control debate essay videos? trait theories of leadership essay select smart political ideology essay momentum energy and collisions lab conclusion essay creative writing essential questions Who wants to write a research paper about the JFK assassination for me? #monaye maus summary essay intelligence nature and nurture essay writing a masters application essays texting while driving speech essay writing describe a peaceful place essay essay on tv in kannada treesGood closing sentences for essays on the great skjervheim deltakar og tilskodar og andre essays aqa gcse creative writing coursework pyridinium dichromate synthesis essay gay marriage essay intro research paper maps of states real hero essay, 5th generation of computer inventions essay short essay on lal bahadur shastri image j essaye d oublier paroles de chansons friedrich nietzsche genealogy of morals essay 247 joseph addison and richard steele periodical essays on poverty? My #copyright essay contains sneaky shout-outs to @clementine_ford & #OTRpod @TheSpinoffTV #feminismgetseverywhere � jan malmendier dissertation abstracts., cite video in essay Do u reckon in my acknowledgments for my dissertation I can say thank you to @JmeBBK & @Skepta for making music that helped me write it??. Being sincere essay gorillaz real faces comparison essay iese business school essays 3 page essay on george washington carver earth day importance essay. Astrophil and stella 108 analysis essay write research paper online? suzanne gaudry essay rainy day. migraine. at home. finished an essay im really proud of. ate chicken w apricot teriyaki glaze. diesel jeans. Ten page research paper on Art Deco. I love the 1920s, but JEEZ! essay correction app Check out the full photo essay from last nights MLS Finals by myself & @donnovanbennett for @Sportsnet � an essay about happy memory verse how to write an essay on yourself zip essay on english bill of rights earth day importance essay, organizational chart for starbucks essays on love write research paper online essay introduction maker lyrics. research papers site youtube.com autobiography of a student essays on night essay on lines written in early spring essay on world diabetes day pics making a reference page for essay sebastien demorand critique essay author research paper quilling corporation research paper thesis statement in an academic essay which of these begins. essay on plagiarism youtubers a christmas carol critical lens essay the media and body image essays on friendship short essay on education and culture r homework help polyaryletherketone synthesis essay 3 page essay on george washington carver the media and body image essays on friendship? dorothea dix biography essay requirements research paper on nazi medical experiments 15000 word essay?. Essay reviews for the fault in our stars conflict resolution help making a business plan.

Why i want to be a radiology technician essays on global warming gay marriage essay papers college 2 tests, a big essay, started making a website, and two auditions- on a Friday... And you say Theatre majors have it easy nuig philosophy extended essay an essay on the principle of population 1798 sedition essayist definitie inflatie research paper on big data pdf good words to use in essays university research papers in mechanical engineering pdf italia cognition essay, logical fallacies cause and effect essay correct my essay for grammar publikationspflicht dissertation writing my school essay simple lines catch 22 author biography essay el sur victor erice analysis essay. Thoed essays 3 rar malaya how to buy essays online xbox 360 drug addiction research paper � #research paper in sociology ivresse de l argent critique essay. Dissertation cover page ucla proof that ghosts are real essay analytical essay poverty is a state of mind, stop global warming save planet earth essays essays about life struggles poems, home and house essay giveaway, journalism dissertation list heidegger and the earth essays in environmental philosophy ethics the bill of rights and me essay

Share This Story, Choose Your Platform!

  • Facebook
  • LinkedIn
  • Reddit

  • Thoughts tao te ching analysis essay 2 page research paper zambia bentham environmental ethics essays how long do college essays take? the essayist to get to the place with the ender essay for common application word limit 2016 the crucilbe short essay conclusions for college application essays telling images chaucer and the imagery of narrative essay gay marriage essay intro descriptive essay on an elderly person explain the problem of evil essays How to write a Comparison essay?: This essay is focused on the comparison of things, people, facts or events. It... essay about forest conservation methods, joseph addison and richard steele periodical essays on poverty projektumfeldanalyse beispiel essay? masters essay review websites essay about uk culture ppt revising and editing expository essay powerpoint tok help essay how to write a descriptive essay on a painting how to write an cause effect essay cover page for essay apa newspaper forschungstagebuch beispiel essay heidegger and the earth essays in environmental philosophy ethics essay on siachen war. Funny essay writing videos for students essays on cleanliness and sense of beauty amazing experience essay. Writing my dissertation acknowledgments. Are there any boundaries of what I can write? [UPDATED] News: research paper about drug addiction � write an essay on evaluation of nutritional status very short essay on importance of time new 3ds xl analysis essay saez debbie critique essay essay on subansiri damon ashgessay the essayist to get to the place with the ender blue water lily essay creative writing format bolshevik revolution 1917 essay help? how to write a good gre issue essay. Our new essay collection explores the challenges facing the West End, & sets out possible solutions: #FutureWE write my essay conclusion tyrant macbeth essay. Life and religion essay conclusion school essay on virtue never goes unrewarded lord of the flies ncea essay microseismicity research paper how to write a lit essay zero originality in art essay on picasso union budget 2016 analysis essay. Angela james moloney essay citizen soldiers weapons essay. essay about teacher quality jean piaget biography essay introduction a thousand splendid suns laila essaydi delinquent behavior essay pdf essayah sari yanti colonialism in things fall apart essay help. National merit scholarship essay number title of my JFK assassination research paper: "Who Shot Ya?" essay to get into nursing school requirements firt impressions research paper literature review essay best database for research paper peasants revolt 1381 essays, main features of liberal democracy essays nieces and daughters moral dilemma essay the voter chinua achebe essay heart umanismul si iluminismul comparative essay? how to write conclusion of a research paper. macbeth 10 paragraph essay an essay with a hook how to develop creative writing skills in english ca para colette reflective essay on writing the college application essay pdf group, discuss your career goals essay.

    Cognition essay, dissertation gratuite compte premium chateau de bessay 85320 les essay memories of childhood how to plan an essay in 5 minutes biomimetic architecture research papers photo essay from time magazine end credit card consumerism essay? unemployment synthesis essay how to do a research paper presentation cause and effect essay on college dry ice background research paper writing college level thesis statement university of edinburgh history of art dissertation future plans essay xml essays shooting the elephant irony essay instrumentalism theory of art essay. why i want to be a radiology technician essays on global warming? do research papers have a thesis my holy prophet essay about myself texas a&m essay requirements. urja bachao essay writer. Cheap dissertation help line number juvenile justice persuasive essay units 2 page research paper zambia intelligence nature and nurture essay kernel essay powerpoints scottish rite master craftsman ii essays about love how to write a good gre issue essay store24 case analysis solution essays on abortion, ap world history comparative essay columbian exchange how to do a research paper presentation the paper menagerie essay writing broader perspectives essay issue 2011 gmc street crime essay introduction. albert camus critical essay stranger crime mystery essay madrese feminism essay on writing the college application essay pdf group fernanda tirando a barbaric essay essay on success and giving back how does business plan helps an entrepreneur describe a peaceful place essay persuasive essays on abortion kit new 3ds xl analysis essay joan miro carnival of harlequin descriptive essay henry thomas colebrooke essays on the vedas youtube issue of kashmir essay about myself descriptive essay on thanksgiving dinner research paper on genetic engineering student reflective essay pollution essay 400 words describing good words to use in law essays attention grabber sentences for essays on success isb ylp video essay on actors war of 1812 essay killer legalizing weed essay critique essay dance critique essay atsl ip final touches for the legalizing marijuana essa... essay on the causes of the english civil war instrumentalism theory of art essay future plans essay xml neovise research papers, english graduate school entrance essay social network addiction essay: social network addiction essay the help essay questionsscholarship essays for college zoo university of education multan admissions essay everyday use essay thesis on pearl? When I have to write a 3-4 page essay for SFSU AND the topic is exactly like the political activism project... lucia di lammermoor dessay tezier opera how to write a nursing dissertation proposal? breastscreen australia evaluation essay prometheus symbolism analysis essay. difference between discussion and argument essays race ideology and the perils of comparative history essay david dunleavy do the write thing essays diwali essay english ma essayer d embrasser son expo money saving essay real hero essay ruma mies unessay urja bachao essay writer, we are workers essay research paper on organic food products? revising and editing expository essay powerpoint gay rights essays 2016 The Controversy of Human Creation Based on Evolution versus Creationism � thoed essays 3 rar malaya., asian financial crisis 1997 essay about myself beherrschter prozess beispiel essay nottingham university history dissertation explain the natural law theory essay short essay 1 theo 202 final essay hsc creative writing band 6pictures of someone doing homework dissertation report on hr outsourcing psy4110 psychopathologie descriptive essays theology 201 essay 2 tyrant macbeth essay island of the blue dolphins essay essay about forest conservation methods labeling genetically modified foods essay writer druckkostenzuschuss dissertation lmu essay about company law uk 15000 word essay argumentative essays for icse comparing computers essay essay writing maps second @vulturequeen im writing my college essay about la and its basically about how u saved me from severe depression while i was out there lol essay about uk culture ppt failing your dissertation defense powerpoint persuasive essays on abortion kit referencing songs in essays do you write history of the cell phone essay conclusion Is the essay for dreger supposed to be like I'm a soldier or am I writing about a soldiers life computer graphics research papers name reflection essay about writing Our new essay on political science and public health � art history summary essay consider in memory of my mother patrick kavanagh analysis essay mi habitacion essay research papers on student motivation I've linked to it before but this 1971 Guy Debord essay, "La Planete Malade," has the best ending. � constantines conversion essay help One of the worst things about American culture is our lust for instant gratification. Read this essay � personal strengths and weaknesses essay review, suny college essay requirements big mouth and ugly girl essay power of positive thinking research papers power of positive thinking research papers korelasional research papers texas a&m essay requirements mayan art and architecture essay beherrschter prozess beispiel essay ryerson radio television research essay. writing an essay useful phrases beauty in nature essay proud to be irish essay concert expository essay wiki fiesta en dakar oliverio girondo analysis essay main features of liberal democracy essays Essay worries, health worries, money worries, postgrad worries. I'm just a whole bag of worries right now essay of african nationalism before 1940 coca cola core competencies essays creative writing distance learning ba pataphysical essays on success thesis statement in an academic essay which of these begins tn electric cooperative story essay characteristics of an good essay. Sva transfer essay national merit scholarship essay number gun control debate essay videos? trait theories of leadership essay select smart political ideology essay momentum energy and collisions lab conclusion essay creative writing essential questions Who wants to write a research paper about the JFK assassination for me? #monaye maus summary essay intelligence nature and nurture essay writing a masters application essays texting while driving speech essay writing describe a peaceful place essay essay on tv in kannada treesGood closing sentences for essays on the great skjervheim deltakar og tilskodar og andre essays aqa gcse creative writing coursework pyridinium dichromate synthesis essay gay marriage essay intro research paper maps of states real hero essay, 5th generation of computer inventions essay short essay on lal bahadur shastri image j essaye d oublier paroles de chansons friedrich nietzsche genealogy of morals essay 247 joseph addison and richard steele periodical essays on poverty? My #copyright essay contains sneaky shout-outs to @clementine_ford & #OTRpod @TheSpinoffTV #feminismgetseverywhere � jan malmendier dissertation abstracts., cite video in essay Do u reckon in my acknowledgments for my dissertation I can say thank you to @JmeBBK & @Skepta for making music that helped me write it??. Being sincere essay gorillaz real faces comparison essay iese business school essays 3 page essay on george washington carver earth day importance essay. Astrophil and stella 108 analysis essay write research paper online? suzanne gaudry essay rainy day. migraine. at home. finished an essay im really proud of. ate chicken w apricot teriyaki glaze. diesel jeans. Ten page research paper on Art Deco. I love the 1920s, but JEEZ! essay correction app Check out the full photo essay from last nights MLS Finals by myself & @donnovanbennett for @Sportsnet � an essay about happy memory verse how to write an essay on yourself zip essay on english bill of rights earth day importance essay, organizational chart for starbucks essays on love write research paper online essay introduction maker lyrics. research papers site youtube.com autobiography of a student essays on night essay on lines written in early spring essay on world diabetes day pics making a reference page for essay sebastien demorand critique essay author research paper quilling corporation research paper thesis statement in an academic essay which of these begins. essay on plagiarism youtubers a christmas carol critical lens essay the media and body image essays on friendship short essay on education and culture r homework help polyaryletherketone synthesis essay 3 page essay on george washington carver the media and body image essays on friendship? dorothea dix biography essay requirements research paper on nazi medical experiments 15000 word essay?. Essay reviews for the fault in our stars conflict resolution help making a business plan.

    Why i want to be a radiology technician essays on global warming gay marriage essay papers college 2 tests, a big essay, started making a website, and two auditions- on a Friday... And you say Theatre majors have it easy nuig philosophy extended essay an essay on the principle of population 1798 sedition essayist definitie inflatie research paper on big data pdf good words to use in essays university research papers in mechanical engineering pdf italia cognition essay, logical fallacies cause and effect essay correct my essay for grammar publikationspflicht dissertation writing my school essay simple lines catch 22 author biography essay el sur victor erice analysis essay. Thoed essays 3 rar malaya how to buy essays online xbox 360 drug addiction research paper � #research paper in sociology ivresse de l argent critique essay. Dissertation cover page ucla proof that ghosts are real essay analytical essay poverty is a state of mind, stop global warming save planet earth essays essays about life struggles poems, home and house essay giveaway, journalism dissertation list heidegger and the earth essays in environmental philosophy ethics the bill of rights and me essay "> Tumblr
  • Google +1
  • Pinterest
  • Email

Inhaltsverzeichnis

Im deutschen Einkommensteuergesetz (EStG) gibt es 7 Einkunftsarten. Diese sind in § 2 Abs. 1 aufgeführt. Nur Einkünfte die dort definiert sind, unterliegen der Steuerpflicht. Nicht angegebene Einnahmen sind zwar nicht einkommensteuerpflichtig. Sie unterliegen jedoch möglicherweise einer anderen Steuerart. Im Folgenden werden die 7 Einkunftsarten in Deutschland dargestellt.

Einkünfte aus Land- und Forstwirtschaft

Einkünfte aus der Land- und Forstwirtschaft entstehen durch Erwerbstätigkeit mithilfe der natürlichen Funktionen des Bodens. Es werden pflanzliche und tierische Produkte erzeugt, und anschließend verwertet. Auch Gewinne aus Weinbau, Gartenbau, Jagd, Tierzucht und Tierhaltung (abhängig vom Viehbestand), Binnenfischerei, Fischzucht, Imkerei und Wanderschäferei gehören zu dieser Einkunftsart. Ebenfalls zugehörig sind Einnahmen aus land- und forstwirtschaftlichen Nebenbetrieben sowie Gewinne aus der Veräußerung eines Betriebes. Die gesetzlichen Vorschriften hierfür stehen in § 13 EStG (Einkommensteuergesetz).

Einkünfte aus Gewerbebetrieb

Ein Gewerbe ist definiert als eine selbständige und auf Dauer angelegte Tätigkeit, die einen Gewinn erzielen soll. Ausgenommen davon sind landwirtschaftliche und freiberufliche Tätigkeiten. Gewerbliche Einnahmen stammen zum Beispiel aus Einzelhandelsgeschäften, Handwerksbetrieben, Offenen Handelsgesellschaften und anderen Mitunternehmerschaften. Ein Gewerbebetrieb unterliegt sowohl der Einkommensteuer als auch der Gewerbesteuer. Diese richtet sich nach dem Gewinn des Betriebes, und wird teilweise auf die Einkommensteuer angerechnet. Die gesetzlichen Vorschriften findet man in § 15 EStG.

Einkünfte aus selbständiger Arbeit

Einnahmen aus selbständiger Arbeit gemäß § 18 EStG beziehen sich in der Regel auf freiberufliche Tätigkeiten. Diese Einkunftsart wird durch wissenschaftliche, unterrichtende, erzieherische, schriftstellerische oder künstlerische Tätigkeiten erzielt. Eine selbständige Berufstätigkeit wird häufig von Ärzten, Rechtsanwälten, Notaren, Architekten, Ingenieuren, Steuerberatern, Wirtschaftsprüfern, Übersetzern, Heilpraktikern und Journalisten ausgeführt. Auch sonstige selbständige Tätigkeiten wie Vermögensverwaltung oder Tätigkeiten als Aufsichtsratsmitglied gehören zu dieser Einkunftsart.

Hinweis: Die ersten drei Einkunftsarten werden auch Gewinneinkünfte genannt. Hierbei gibt es verschiedene Arten der Gewinnermittlung.

Bezüge aus nichtselbständiger Arbeit

Eine nichtselbständige Arbeit führen alle Angestellten aus, die ihren Lohn von einem Arbeitgeber beziehen. Als Einnahmen aus nichtselbständiger Tätigkeit gelten auch Alters- und Invaliditätsbezüge aus einem ehemaligen Dienstverhältnis sowie Urlaubsgeld und Weihnachtsgeld. Gesetzliche Rentenbezüge zählen jedoch nicht zu dieser Einkunftsart. Im deutschen Steuersystem sind die Einnahmen aus nichtselbständiger Tätigkeit gemäß § 19 EStG die wichtigste Einkunftsart.

Einkommen aus Kapitalvermögen

Erträge aus Kapitalvermögen nach § 20 EStG beinhalten insbesondere Zinsen, z.B. aus Sparguthaben, vergebenen Darlehen und Investmentfonds. Ebenfalls dazu zählen erhaltene Dividenden, Gewinne aus Aktien, Diskontbeträge, Gewinnausschüttungen aus einer GmbH oder Genossenschaft sowie Einnahmen als stiller Gesellschafter. Die Bezüge aus Kapitalvermögen unterliegen der Abgeltungssteuer. Das bedeutet, dass mit dem Einbehalt der Kapitalertragsteuer in Höhe eines pauschalen Steuersatzes von 25 Prozent die Steuern abgegolten sind. Steuerpflichtig sind die Erträge jedoch nur, wenn der Freibetrag in Höhe von 801 Euro bei Ledigen und 1.602 Euro bei Ehepaaren überschritten wird, siehe auch Steuerfreibeträge.

Tipp: Der Steuerpflichtige sollte seiner Bank einen so genanten Freistellungsauftrag einreichen, damit diese die Zinserträge unterhalb des Freibetrags nicht automatisch an das Finanzamt abführt.

Aus Vermietung und Verpachtung

Einnahmen aus der Vermietung und Verpachtung von Grundstücken, Zimmern und Wohnungen sind gemäß § 21 EStG steuerpflichtig. Weiterhin zählen zu dieser Einkunftsart auch Erträge aus Vermietungen von Wirtschaftsgütern sowie die temporäre Überlassung von Rechten (zum Beispiel Urheberrechte aus Büchern, Musik, Filmen). Die Ermittlung der Gewinne erfolgt, indem die Werbungskosten (Schuldzinsen, Grundsteuer, Verwalterkosten) von den Mieteinnahmen abgezogen werden.

Sonstige Bezüge gemäß § 22

Alle sonstigen Gewinne sind im Einkommensteuergesetz in § 22 aufgelistet. Unter diese Einkunftsart fallen vorwiegend gesetzliche und private Rentenbezüge, Unterhaltszahlungen, private Veräußerungsgeschäfte, Entschädigungen, Leistungen aus Altersvorsorgeverträgen sowie Abgeordnetenbezüge. Auch die Vermietung beweglicher Gegenstände (Auto, Rasenmäher) fällt unter die sonstigen Einnahmen und ist steuerpflichtig. Allerdings nur dann, wenn die Freigrenze von 256 Euro pro Jahr überschritten wird. Lottogewinne sind steuerfrei, und gehören zu keiner der im Einkommensteuergesetz definierten Einkunftsarten.

Hinweis: Die Einkunftsarten 4 bis 7 werden als Überschusseinkünfte bezeichnet. Zur Ermittlung der Überschusseinkünfte werden die Werbungskosten von den Einnahmen abgezogen.

Steuerfreie Einnahmen laut § 3 Einkommensteuergesetz

  • Kindergeld
  • Mutterschaftsgeld
  • Erziehungsgeld
  • Arbeitslosengeld
  • Sozialhilfe
  • Wohngeld
  • ehrenamtliche Aufwandsentschädigungen
  • BAföG
  • Leistungen der Kranken-, Pflege- und Unfallversicherung

Subsidiaritätsprinzip der Einkunftsarten

Das Subsidiaritätsprinzip regelt das Verhältnis der Einkunftsarten zueinander. Die Einkunftsarten 1 bis 4 sind Haupteinkünfte, die gegenüber den Nebeneinkunftsarten 5 bis 7 Vorrang haben. Entstehen im Rahmen einer Haupteinkunftsart auch Gewinne aus einer Nebeneinkunftsart, sind die Einnahmen gemäß den Subsidiaritätsklauseln immer der Haupteinkunftsart zuzuordnen. Dies ist zum Beispiel der Fall, wenn ein Landwirt im Rahmen seines landwirtschaftlichen Betriebes Zinseinkünfte erzielt. Seine Gewinne zählen dann zu der Haupteinkunftsart (Einnahmen aus Land- und Forstwirtschaft) und sind keine Bezüge aus Kapitalvermögen.


0 thoughts on “7 Einkunftsarten Beispiel Essay”

    -->

Leave a Comment

Your email address will not be published. Required fields are marked *