Österreich und die Schweiz haben am 13. April 2012 das angekündigte Steuerabkommen unterzeichnet, welches mit 1. Jänner 2013 in Kraft treten soll. Das Abkommen sieht einerseits die Nachversteuerung von bisher unversteuertem Vermögen und andererseits eine Abgeltungssteuer für zukünftige Kapitalerträge bei Schweizer Banken vor. Vom Abkommen betroffene Personen Vom Abkommen umfasst sind grundsätzlich alle natürlichen Personen, […]
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