{"id":19929,"date":"2015-07-15T12:05:28","date_gmt":"2015-07-15T10:05:28","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=19929"},"modified":"2024-06-12T10:48:32","modified_gmt":"2024-06-12T08:48:32","slug":"blickpunkt-deutschland-21","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-21\/","title":{"rendered":"Blickpunkt Deutschland"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Die von der deutschen Finanzverwaltung bisher ungekl\u00e4rte Frage der steuerlichen Behandlung von negativen Einlagezinsen hat das Bundesministerium der Finanzen (BMF) im Einvernehmen mit den obersten Finanzbeh\u00f6rden der L\u00e4nder mit Schreiben vom 27. Mai 2015 (IV C 1-S 2210\/15\/10001:002) beantwortet. Das BMF kommt dabei zu dem Ergebnis, dass negative Einlagezinsen mangels ihrer Eigenschaft als Entgelt f\u00fcr die \u00dcberlassung von Kapital keine Zinsen im Sinne des \u00a7 20 Abs. 1 Nr. 7…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":9,"display_name":"Heiko Kubaile","first_name":"Heiko","last_name":"Kubaile","description":"

Partner, Leiter German Tax & Legal Center
\nKPMG AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/kubaile-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/heiko-kubaile\/"},{"ID":531,"display_name":"Hendrik Kuhl","first_name":"Hendrik","last_name":"Kuhl","description":"

Senior Manager, German Tax & Legal Center KPMG AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/07\/Kuhl_Hendrik_V2-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/hendrik-kuhl\/"}],"related_sht_promodule":["Steuer Revue → Diverses<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-21\/shtpdf\/","language":"de"},"sht_proarticle_category":[20],"sht_proarticle_tag":[],"class_list":["post-19929","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-diverses"],"acf":{"authors":[9,531]},"shp_steuerportal_must_use":{"translations":[{"id":19929,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-21\/","title":{"rendered":"Blickpunkt Deutschland"},"language":"de"}]},"yoast_head":"\nBlickpunkt Deutschland • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-21\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Blickpunkt Deutschland • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Die von der deutschen Finanzverwaltung bisher ungekl\u00e4rte Frage der steuerlichen Behandlung von negativen Einlagezinsen hat das Bundesministerium der Finanzen (BMF) im Einvernehmen mit den obersten Finanzbeh\u00f6rden der L\u00e4nder mit Schreiben vom 27. Mai 2015 (IV C 1-S 2210\/15\/10001:002) beantwortet. Das BMF kommt dabei zu dem Ergebnis, dass negative Einlagezinsen mangels ihrer Eigenschaft als Entgelt f\u00fcr die \u00dcberlassung von Kapital keine Zinsen im Sinne des \u00a7 20 Abs. 1 Nr. 7…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-21\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-12T08:48:32+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/blickpunkt-deutschland-21\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/blickpunkt-deutschland-21\\\/\",\"name\":\"Blickpunkt Deutschland • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2015-07-15T10:05:28+00:00\",\"dateModified\":\"2024-06-12T08:48:32+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/blickpunkt-deutschland-21\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/blickpunkt-deutschland-21\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/blickpunkt-deutschland-21\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Page d'accueil\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fachartikel\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Blickpunkt Deutschland\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"name\":\"steuerportal.ch\",\"description\":\"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts\",\"publisher\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\",\"name\":\"Steuerportal (Cosmos Verlag)\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"width\":191,\"height\":44,\"caption\":\"Steuerportal (Cosmos Verlag)\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Blickpunkt Deutschland • steuerportal.ch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-21\/","og_locale":"fr_FR","og_type":"article","og_title":"Blickpunkt Deutschland • steuerportal.ch","og_description":"Die von der deutschen Finanzverwaltung bisher ungekl\u00e4rte Frage der steuerlichen Behandlung von negativen Einlagezinsen hat das Bundesministerium der Finanzen (BMF) im Einvernehmen mit den obersten Finanzbeh\u00f6rden der L\u00e4nder mit Schreiben vom 27. Mai 2015 (IV C 1-S 2210\/15\/10001:002) beantwortet. Das BMF kommt dabei zu dem Ergebnis, dass negative Einlagezinsen mangels ihrer Eigenschaft als Entgelt f\u00fcr die \u00dcberlassung von Kapital keine Zinsen im Sinne des \u00a7 20 Abs. 1 Nr. 7…","og_url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-21\/","og_site_name":"steuerportal.ch","article_modified_time":"2024-06-12T08:48:32+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-21\/","url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-21\/","name":"Blickpunkt Deutschland • steuerportal.ch","isPartOf":{"@id":"https:\/\/steuerportal.ch\/fr\/#website"},"datePublished":"2015-07-15T10:05:28+00:00","dateModified":"2024-06-12T08:48:32+00:00","breadcrumb":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-21\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-21\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-21\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Page d'accueil","item":"https:\/\/steuerportal.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Fachartikel","item":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/"},{"@type":"ListItem","position":3,"name":"Blickpunkt Deutschland"}]},{"@type":"WebSite","@id":"https:\/\/steuerportal.ch\/fr\/#website","url":"https:\/\/steuerportal.ch\/fr\/","name":"steuerportal.ch","description":"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts","publisher":{"@id":"https:\/\/steuerportal.ch\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/steuerportal.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/steuerportal.ch\/fr\/#organization","name":"Steuerportal (Cosmos Verlag)","url":"https:\/\/steuerportal.ch\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","contentUrl":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","width":191,"height":44,"caption":"Steuerportal (Cosmos Verlag)"},"image":{"@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/19929","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle"}],"about":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/types\/sht_proarticle"}],"author":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/2371"}],"version-history":[{"count":0,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/19929\/revisions"}],"acf:user":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/531"},{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/9"}],"wp:attachment":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/media?parent=19929"}],"wp:term":[{"taxonomy":"sht_proarticle_category","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_category?post=19929"},{"taxonomy":"sht_proarticle_tag","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_tag?post=19929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}