Systematic non-application fields of the flat rate withholding tax

Seminar paper from the year 2011 in the subject Business economics - Accounting and Taxes, grade: keine, , language: English, abstract: Since the assessment period 2009 the treatment of private capital gains with regard to income tax in Germany has been newly regulated by the flat rate withholding tax. However, the regulation in the income tax law envisages numerous exceptions which are to be observed with the taxation. The fields of application of the flat rate withholding tax are systematically delimited. The numerous individual questions relating to the flat rate withholding tax will not be looked into.