{"id":1595,"date":"2026-10-09T05:03:32","date_gmt":"2026-10-09T03:03:32","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1595"},"modified":"2026-10-09T05:03:32","modified_gmt":"2026-10-09T03:03:32","slug":"knp-842-f8c7c60afbbe","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-842-f8c7c60afbbe\/","title":{"rendered":"Uden\u00adlandsk kil\u00addes\u00adkat i virksom\u00adhe\u00addens v\u00e6r\u00addi\u00adpa\u00adpir\u00adde\u00adpot: Hvad virksom\u00adhe\u00adder\u00adne skal vide"},"content":{"rendered":"

Virksom\u00adhe\u00adder eller per\u00adson\u00adlige sels\u00adka\u00adber, der har uden\u00adlands\u00adke aktier eller obli\u00adga\u00adtio\u00adner i deres depot, st\u00f8\u00adder ved hver udbe\u00adta\u00adling af udbyt\u00adte eller ren\u00adter p\u00e5 et skat\u00adte\u00adm\u00e6s\u00adsigt sp\u00f8rgs\u00adm\u00e5l, der let over\u00adses: den uden\u00adlands\u00adke kil\u00addes\u00adkat. For ikke hver enes\u00adte euro, som et andet land til\u00adb\u00ada\u00adge\u00adhol\u00adder, kan mod\u00adreg\u00adnes i Tyskland.<\/p>\n

Hvad er kildeskat, og hvorfor er den s\u00e5 kompleks?<\/h2>\n

Hvis et uden\u00adlandsk sels\u00adkab udbe\u00adta\u00adler udbyt\u00adte, tr\u00e6k\u00adker det p\u00e5g\u00e6l\u00adden\u00adde land en del direk\u00adte ved kil\u00adden, inden bel\u00f8\u00adbet indg\u00e5r p\u00e5 den tyske kon\u00adto. Depot\u00adban\u00adken angi\u00adver gans\u00adke vist det\u00adte bel\u00f8b, men giver ingen oply\u00ads\u00adnin\u00adger om, hvor\u00addan det skal behand\u00adles skat\u00adte\u00adm\u00e6s\u00adsigt. Det er op til regnskab\u00adsaf\u00adde\u00adlin\u00adgen og skat\u00adter\u00e5d\u00adgi\u00adve\u00adren at tage sig af dette.<\/p>\n

Grund\u00adl\u00e6g\u00adgen\u00adde best\u00e5r enhver uden\u00adlandsk kil\u00addes\u00adkat af to dele. For det f\u00f8rs\u00adte den s\u00e5kald\u00adte rest\u00adskat\u00adtes\u00adats: det er den skat\u00adtes\u00adats, som den p\u00e5g\u00e6l\u00adden\u00adde dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adle (DBA) h\u00f8jst til\u00adla\u00adder kil\u00adde\u00adsta\u00adten at opkr\u00e6\u00adve. If\u00f8l\u00adge OECD\u2019s model\u00adaf\u00adta\u00adle er den\u00adne sats for udbyt\u00adter fra frit oms\u00e6t\u00adte\u00adli\u00adge aktier nor\u00admalt 15 pro\u00adcent. Den\u00adne andel kan mod\u00adreg\u00adnes i Tysk\u00adland. For det andet over\u00ads\u00adkud\u00addet: alt, hvad kil\u00adde\u00adsta\u00adten har til\u00adb\u00ada\u00adge\u00adholdt ud over det\u00adte. Det\u00adte bel\u00f8b kan kun refun\u00adde\u00adres i udlan\u00addet, for eks\u00adem\u00adpel i Schweiz via en s\u00e6r\u00adlig refusionsformular.<\/p>\n

Hvilke regler g\u00e6lder for GmbH\u2019er og kapitalselskaber?<\/h2>\n

For et GmbH eller et AG mod\u00adreg\u00adnes den frad\u00adrags\u00adberet\u00adti\u00adge\u00adde uden\u00adlands\u00adke kil\u00addes\u00adkat i den tyske selskabs\u00adskat. Det lyder enkelt, men der er en afg\u00f8\u00adren\u00adde begr\u00e6ns\u00adning: Mod\u00adregn\u00adin\u00adgen er begr\u00e6n\u00adset til et mak\u00adsi\u00admums\u00adbel\u00f8b, der bereg\u00adnes ud fra for\u00adhol\u00addet mel\u00adlem de uden\u00adlands\u00adke indt\u00e6g\u00adter og den sam\u00adle\u00adde skat\u00adte\u00adbyr\u00adde. Der er ingen mod\u00adreg\u00adning i for\u00adbin\u00addel\u00adse med erhvervsskatten.<\/p>\n

Det\u00adte bli\u00adver is\u00e6r rele\u00advant fra 2028: Selskabs\u00adskat\u00adtes\u00adat\u00adsen skal grad\u00advist s\u00e6n\u00adkes fra 15 til 10 pro\u00adcent. Der\u00admed fal\u00adder ogs\u00e5 det mak\u00adsi\u00adma\u00adle frad\u00adrags\u00adbel\u00f8b. Med en rest\u00adskat\u00adtes\u00adats i hen\u00adhold til dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adlen p\u00e5 15 pro\u00adcent vil der fra 2032 per\u00adma\u00adnent for\u00adbli\u00adve ca. 5 pro\u00adcent\u00adpoint som ikke-frad\u00adrags\u00adberet\u00adti\u00adget skat\u00adteud\u00adgift. I for\u00adbin\u00addel\u00adse med afkast\u00adplan\u00adl\u00e6gn\u00adin\u00adgen for en virksom\u00adheds por\u00adte\u00adf\u00f8l\u00adje er det\u00adte en fak\u00adtor, der aller\u00ade\u00adde nu b\u00f8r tages i betragtning.<\/p>\n

Et kon\u00adkret eks\u00adem\u00adpel illus\u00adtre\u00adrer det\u00adte: Et GmbH mod\u00adta\u00adger et schwei\u00adzisk udbyt\u00adte p\u00e5 10.000 euro. Schweiz til\u00adb\u00ada\u00adge\u00adhol\u00adder 35 pro\u00adcent, alt\u00ads\u00e5 3.500 euro. Kun 1.500 euro kan med\u00adreg\u00adnes (15 pro\u00adcent i hen\u00adhold til dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adlen). For det overs\u00adky\u00adden\u00adde bel\u00f8b p\u00e5 2.000 euro opf\u00f8\u00adres der en ford\u00adring p\u00e5 den schwei\u00adzis\u00adke skat\u00adte\u00admyn\u00addig\u00adhed i balan\u00adcen. Fra 2032 kan der af de 1.500 euro kun fra\u00adtr\u00e6k\u00adkes 1.000 euro, mens 500 euro for\u00adbli\u00adver som ende\u00adlig skattebyrde.<\/p>\n

Hvad g\u00e6lder for personlige selskaber og fonde?<\/h2>\n

I en GmbH & Co. KG eller et andet per\u00adso\u00adnel\u00adsels\u00adkab til\u00adreg\u00adnes indt\u00e6g\u00adter\u00adne og kil\u00addes\u00adkat\u00adten de enkel\u00adte selskabs\u00adde\u00adl\u00adta\u00adge\u00adre. Indregn\u00adin\u00adgen sker f\u00f8rst i hver enkelt selskabs\u00adde\u00adl\u00adta\u00adgers per\u00adson\u00adlige sel\u00advan\u00adgi\u00advel\u00adse. If\u00f8l\u00adge selskabs\u00adret\u00adten betrag\u00adtes kil\u00addes\u00adkat\u00adten ikke som en udgift for sels\u00adka\u00adbet, men som et udtr\u00e6k, der debi\u00adte\u00adres selskabs\u00adde\u00adl\u00adta\u00adger\u00adnes konti.<\/p>\n

Almen\u00adnyt\u00adti\u00adge fon\u00adde beta\u00adler der\u00adimod ikke selskabs\u00adskat af kapi\u00adtal\u00adind\u00adt\u00e6g\u00adter, og der\u00adfor er der slet intet, som man kan mod\u00adreg\u00adne i. For dem er det s\u00e6r\u00adligt vig\u00adtigt, at det overs\u00adky\u00adden\u00adde bel\u00f8b refun\u00adde\u00adres fuldt ud i udlan\u00addet, for\u00addi enhver kil\u00addes\u00adkat, der ikke ind\u00addri\u00adves, direk\u00adte minds\u00adker mid\u00adler\u00adne til fon\u00addens form\u00e5l.<\/p>\n

Hvad betyder det i praksis?<\/h2>\n

Hvis man har en virksom\u00adheds v\u00e6r\u00addi\u00adpa\u00adpir\u00adkon\u00adto, b\u00f8r man for hvert uden\u00adlandsk udbyt\u00adte under\u00ads\u00f8\u00adge, hvil\u00adken andel der kan med\u00adreg\u00adnes, hvil\u00adken andel der kan kr\u00e6\u00adves til\u00adb\u00ada\u00adge\u00adbe\u00adtalt i kil\u00adde\u00adlan\u00addet, og hvil\u00adken andel der for\u00adbli\u00adver en per\u00adma\u00adnent skat\u00adte\u00adbyr\u00adde. Fris\u00adter\u00adne for ans\u00f8gn\u00adin\u00adger om til\u00adb\u00ada\u00adge\u00adbe\u00adta\u00adling skal over\u00adhol\u00addes n\u00f8je. I Schweiz udl\u00f8\u00adber ret\u00adten for eks\u00adem\u00adpel tre \u00e5r efter udl\u00f8\u00adbet af det \u00e5r, hvor udbe\u00adta\u00adlin\u00adgen forfaldt.<\/p>\n

Den regnskabs\u00adm\u00e6s\u00adsi\u00adge behand\u00adling er lige\u00adle\u00addes klart regu\u00adler\u00adet: Den frad\u00adrags\u00adberet\u00adti\u00adge\u00adde del udg\u00f8r en skat\u00adteud\u00adgift, mens det refu\u00adsi\u00adons\u00adberet\u00adti\u00adge\u00adde over\u00ads\u00adkud skal opf\u00f8\u00adres som en ford\u00adring. Den, der ikke over\u00adhol\u00adder den\u00adne sys\u00adte\u00adma\u00adtik, risi\u00adke\u00adrer b\u00e5de skat\u00adte\u00adm\u00e6s\u00adsi\u00adge ulem\u00adper og en fejlag\u00adtig balan\u00adce. Indi\u00advi\u00addu\u00adel r\u00e5d\u00adgiv\u00adning fra en skat\u00adter\u00e5d\u00adgi\u00adver anbe\u00adfa\u00adles p\u00e5 det kraft\u00adigs\u00adte i for\u00adbin\u00addel\u00adse med virksom\u00adheds\u00adde\u00adpoter med uden\u00adlands\u00adke positioner.<\/p>\n

\n

Kil\u00adde: Hau\u00adfe: Skat<\/a><\/p>\n<\/div>\n

\n

Det\u00adte indl\u00e6g og bil\u00adle\u00addet til artik\u00adlen er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Uden\u00adlandsk kil\u00addes\u00adkat p\u00e5 virksom\u00adhe\u00addens depot: Hvad der kan mod\u00adreg\u00adnes, hvad der refun\u00adde\u00adres, og hvad der g\u00e5r ende\u00adligt tabt.<\/p>","protected":false},"author":1,"featured_media":1405,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[354,267,356,357,355,353],"class_list":["post-1595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht","tag-betriebliches-depot","tag-doppelbesteuerungsabkommen","tag-gmbh-steuerrecht","tag-kapitalertrag-unternehmen","tag-koerperschaftsteuer","tag-quellensteuer"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1595"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1595\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/1405"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}