Tax-Credit


Tax-Credit
Tax-Credit
 
[tæks 'kredɪt, englisch], ein Abzug von der Steuerschuld, durch den entweder individuellen Verhältnissen Rechnung getragen beziehungsweise spezielle Steuervergünstigungen gewährt werden sollen oder andere Steuern zur Vermeidung einer Doppelbesteuerung berücksichtigt werden (Steueranrechnung). Im Unterschied zum Freibetrag führt ein Tax-Credit bei allen Begünstigten zu einer gleich großen Steuerersparnis. Im deutschen Einkommensteuerrecht sind solche Abzüge relativ selten: Baukindergeld (§ 34 f EStG; bis 1995, Eigenheim); Abzug von Spenden an politischen Parteien (§ 34 g EStG); Steuerermäßigung bei Einkünften aus Land- und Forstwirtschaft (§ 34 e EStG). Im österreichischen Einkommensteuergesetz (§ 33) werden seit den 1970er-Jahren in einer Reihe von Fällen, in denen das deutsche EStG einen Freibetrag oder andere tarifabhängige Steuererleichterungen gewährt, ausschließlich Tax-Credit angewendet (Absetzbeträge). - Einen Tax-Credit in Form der Anrechnung von vergleichbaren anderen Steuern stellen die Anrechnung der Körperschaftsteuer beim Dividendenempfänger und die Anrechnung von Steuern anderer Gebietskörperschaften im Rahmen der Verfahren zur Vermeidung nationaler (Schweiz, USA) und internationaler Doppelbesteuerung (§ 34 c Absatz 1 EStG) dar.

Universal-Lexikon. 2012.

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