FREISTELLUNGSAUFTRAG 2009 PDF

Started by derHolzmann , 16 Aug Posted 16 Aug I just got my tax return back and it's pretty much what I expected based on ELSTER's preliminary calculations, but I'm left scratching my head about one thing: the Abgeltungssteuer. Did I misinterpret that, misread it somewhere or did I otherwise make an error on my return?

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Convenience Translation. This translation is legally irrelevant and a working translation only. Legally binding and relevant, particularly in case of any discrepancies, is solely the German text.

For shareholders who are resident taxpayers in Germany, the capital gains tax plus solidarity surcharge withheld are imputed towards the income tax or corporate tax plus solidarity surcharge assessed, unless the deduction of capital gains tax discharges the tax liability arising from the investment income so-called final withholding tax on investment income.

The capital gains tax plus solidarity surcharge are not deducted for those shareholders subject to unlimited tax liability who have submitted to their custodian bank a non-assessment note Nicht-Veranlagungsbescheinigung obtained from the competent Tax Office. The same shall apply in whole or in part for shareholders who have submitted an exemption order Freistellungsauftrag to their custodian banks, unless the exemption amount reported in such order is already credited towards other investment income.

For shareholders domiciled outside Germany, the capital gains tax including solidarity surcharge withheld may be reduced under double taxation agreements existing between the Federal Republic of Germany and the respective foreign state in which the shareholder resides.

Applications for the reimbursement of the amount reduced may be sent to the Federal Central Tax Office. At the ballot for items 2 - 9 of the agenda ,, shares representing the same amount of votes were present, making up a presence of The proposal of the management board and supervisory board regarding item 2 of the agenda - appropriation of the net income -, as published in the German Federal Gazette on 27 March , received.

Item 3 of the agenda. The proposal of the management board and supervisory board regarding item 3 of the agenda - discharge from responsibility of the members of the management board -, as published in the German Federal Gazette on 27 March , received. Item 4 of the agenda. The proposal of the management board and supervisory board regarding item 4 of the agenda - discharge from responsibility of the members of the supervisory board -, as published in the German Federal Gazette on 27 March , received.

Item 5 of the agenda. The proposal of the supervisory board regarding item 5 of the agenda - choice of auditors and group auditors -, as published in the German Federal Gazette on 27 March , received. The proposal of the supervisory board regarding item 6 of the agenda - authorisation of the acquisition and use of own shares -, as published in the German Federal Gazette on 27 March , received.

The proposal of the management board and supervisory board regarding item 7 of the agenda - creation of a new Authorised Capital -, as published in the German Federal Gazette on 27 March , received. The proposal of the management board and supervisory board regarding item 8 of the agenda - authorisation to issue bonds with warrants or convertible bonds including amendment to the Articles of Association -, as published in the German Federal Gazette on 27 March , received.

The proposal of the management board and supervisory board regarding item 9 of the agenda - election to the supervisory board - concerning the election of Mr Henning Rehder received the following votes:. Main Navigation Company Company. Corporate Governance Corporate Governance. History History. Exhibition on Pharmacy History. Public Affairs Public Affairs. Position Papers.

Career Career. Corporate Responsibility Corporate Responsibility. Investors Investors. Contact De. Voting results of the annual general meeting of Celesio AG on 8 May At the ballot for items 2 - 9 of the agenda ,, shares representing the same amount of votes were present, making up a presence of The spoken word counts.

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Kapitalertragsteuer: Definition, FAQs und Berechnung

Wie wird sie berechnet und gezahlt? Die Kapitalertragsteuer ist eine so genannte Quellensteuer. Ganz synonym sind die beiden Begriffe jedoch nicht. Durch diesen Abzug der Abgeltungsteuer direkt durch das auszahlende Institut tritt die sogenannte Abgeltungswirkung ein.

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Annual General Meeting 2009

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