{"id":14054,"date":"2026-04-09T23:03:55","date_gmt":"2026-04-09T19:03:55","guid":{"rendered":"https:\/\/wearpov.com\/?p=14054"},"modified":"2026-04-09T23:03:55","modified_gmt":"2026-04-09T19:03:55","slug":"besteuerung-von-casinogewinnen-in-deutschland-osterreich-und-der-schweiz","status":"publish","type":"post","link":"https:\/\/wearpov.com\/ar\/besteuerung-von-casinogewinnen-in-deutschland-osterreich-und-der-schweiz\/","title":{"rendered":"Besteuerung von Casinogewinnen \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627\u060c \u00d6sterreich und der Schweiz"},"content":{"rendered":"<p>\u062a\u062d\u0638\u0649 \u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0628\u0634\u0639\u0628\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627\u060c \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0633\u064a\u0639\u0644\u0646\u0648\u0646 \u0639\u0646 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062c\u0648\u0627\u0626\u0632. \u062a\u062d\u062a\u0648\u064a \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0639\u0644\u0649 \u0642\u062f\u0631 \u0643\u0628\u064a\u0631 \u0645\u0646 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645\u060c \u0645\u0645\u0627 \u064a\u0648\u0641\u0631 \u0644\u0639\u0634\u0627\u0642 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0623\u0643\u0628\u0631 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0623\u0644\u0639\u0627\u0628. W\u00e4hrend in Deutschland Casino-Gewinne in der Regel steuerfrei bleiben\u060c gelten in \u00d6sterreich und der Schweiz unterschiedliche Regelungen. \u062a\u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u062c\u0648\u0647\u0631\u0627\u062a \u0627\u0644\u0631\u0627\u0626\u0639\u0629 \u0648\u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629 \u0641\u064a \u0646\u0637\u0627\u0642 \u0648\u0627\u0633\u0639 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0648\u0627\u0644\u062d\u0642 \u0641\u064a \u062b\u0644\u0627\u062b \u0648\u0644\u0627\u064a\u0627\u062a \u0623\u0644\u0645\u0627\u0646\u064a\u0629.<\/p>\n<h2>Grundlagen der Besteuerungspflicht von Gewinnen aus Gl\u00fccksspielen \u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627<\/h2>\n<p>\u0625\u0646 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0635\u062d\u064a\u062d \u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0627\u0644\u0645\u062a\u0646\u0648\u0639 \u062f\u0627\u062e\u0644 \u0623\u0648\u0631\u0648\u0628\u0627 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629 \u0647\u0648 \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0623\u0646\u0638\u0645\u0629 \u0645\u0631\u0627\u0642\u0628\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u0623\u0646\u0638\u0645\u0629 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0645\u0646\u0627\u0633\u0628\u0629. \u0639\u0646\u062f\u0645\u0627 \u062a\u0646\u0636\u0645 \u0628\u0639\u0636 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0627\u0644\u0623\u0642\u0648\u0649\u060c \u0647\u0646\u0627\u0643 \u062f\u0648\u0644 \u0623\u062e\u0631\u0649 \u0645\u062b\u0644 \u0631\u0624\u0633\u0627\u0621 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u0623\u0642\u0648\u064a\u0627\u0621. \u0644\u0642\u062f \u062a\u0645 \u0631\u0628\u0637 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f\u060c \u0645\u0645\u0627 \u0623\u062f\u0649 \u0625\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0644\u0639\u0628 \u0623\u0648 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0643\u062a\u0644 \u0627\u0644\u062d\u0631\u0629. \u0647\u0630\u0647 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0644\u0639\u0628 \u0647\u0630\u0647 \u0627\u0644\u0644\u0639\u0628\u0629 \u0641\u064a Wohnsitzland \u0648\u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 Steuerverpflichtungen.<\/p>\n<p>\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0639\u0634\u0627\u0642 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0623\u0646 \u064a\u0642\u0648\u0645\u0648\u0627 \u0628\u062a\u062d\u0633\u064a\u0646 \u0645\u0647\u0627\u0631\u0627\u062a\u0647\u0645\u060c \u0648\u0647\u0648 \u0623\u0645\u0631 \u0644\u0627 \u0645\u0641\u0631 \u0645\u0646\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 Steuerbeh\u00f6rden zu ausschlie\u00dfen. \u0641\u064a Deutschland beispielsweise gilt das Prinzip der Steuerfreiheit for Private Gl\u00fccksspielgewinne\u060c \u062d\u064a\u062b \u064a\u0642\u0648\u0645 \u0627\u0644\u0644\u0627\u0639\u0628\u0648\u0646 \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u0648\u0646 \u062a\u062d\u062a Umst\u00e4nden \u0628\u0627\u0644\u062a\u063a\u0637\u064a\u0629 \u0639\u0644\u0649 Bestimmungen beachten m\u00fcssen. \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u062a\u062a\u0645\u062a\u0639 \u0628\u0645\u0632\u0627\u064a\u0627 \u0631\u0627\u0626\u0639\u0629\u060c \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0641\u064a \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0646\u0635\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a. \u0627\u062d\u0635\u0644 \u0639\u0644\u0649 \u0623\u0641\u0636\u0644 \u0627\u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0633\u062a\u0645\u062a\u0639\u0648\u0646 \u0628\u0623\u062e\u0628\u0627\u0631\u0647\u0645 \u0627\u0644\u0631\u0627\u0626\u0639\u0629 \u0648\u064a\u062d\u0635\u0644\u0648\u0646 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0644\u0639\u0628\u0629.<\/p>\n<p>\u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u062a\u064a \u062a\u062f\u0639\u0645 \u0627\u0644\u062a\u062d\u0633\u064a\u0646\u060c \u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0627 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0628\u0644\u0627\u062f. \u062a\u0642\u0648\u0645 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0628\u0646\u0634\u0631 \u0648\u062b\u0627\u0626\u0642 \u0643\u0627\u0645\u0644\u0629 \u062d\u0648\u0644 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0648\u0627\u0644\u0623\u0644\u0639\u0627\u0628\u060c \u062d\u064a\u062b \u0644\u0627 \u064a\u0648\u062c\u062f \u0623\u064a \u062a\u062e\u0635\u0635\u0627\u062a \u0623\u062e\u0631\u0649. \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u062a\u0648\u0641\u0631 \u0623\u064a\u0636\u064b\u0627 \u062e\u062f\u0645\u0627\u062a \u0641\u0631\u064a\u062f\u0629 \u0645\u0646 \u0646\u0648\u0639\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062a\u0645 \u062a\u0648\u0641\u064a\u0631\u0647\u0627 \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u0643\u0627\u0632\u064a\u0646\u0648 \u0648\u0627\u062d\u062f\u060c \u0644\u0630\u0627 \u0641\u0647\u064a \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0645\u0636\u0627\u0639\u0641\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062f\u0645\u062c \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a. \u0647\u0630\u0647 \u0627\u0644\u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u064a\u0646 \u0627\u0644\u0645\u062a\u0641\u0648\u0642\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u0644\u062f\u064a\u0647\u0645 \u0644\u0648\u0627\u0626\u062d \u0648\u0637\u0646\u064a\u0629 \u0644\u0644\u0645\u062c\u0648\u0647\u0631\u0627\u062a.<\/p>\n<h2>Steuerliche Vorschriften f\u00fcr Casinogewinne \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627<\/h2>\n<p>\u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627\u060c \u062a\u0639\u0645\u0644 \u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0642\u0645\u0627\u0631 \u0639\u0644\u0649 \u0648\u0636\u0639 \u0645\u062a\u0642\u0644\u0628 \u0644\u0644\u063a\u0627\u064a\u0629\u060c \u062d\u064a\u062b \u0623\u0646 \u0644\u0639\u0628 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0648\u0627\u0633\u0639 \u0647\u0648 \u0623\u0645\u0631 \u063a\u064a\u0631 \u0639\u0627\u062f\u064a. \u062a\u0639\u062a\u0645\u062f \u0647\u0630\u0647 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0639\u0644\u0649 Tatsache\u060c \u062d\u064a\u062b \u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u0644\u0639\u0628\u0629 Gl\u00fcckspielgewinne \u0634\u064a\u0626\u064b\u0627 \u0648\u0627\u062d\u062f\u064b\u0627 \u0628\u062f\u0648\u0646 \u0623\u064a \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a. \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0645\u0648\u062c\u0648\u062f\u0629 \u0647\u0646\u0627 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627\u060c \u062d\u064a\u062b \u0623\u0646 \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0647\u064a \u0625\u062d\u062f\u0649 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0644\u064a\u0628\u0631\u0627\u0644\u064a\u0629. \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0644\u0639\u0628 \u0628\u0627\u0644\u0622\u0644\u0627\u062a \u0648\u0627\u0644\u0631\u0648\u0644\u064a\u062a \u0648\u0627\u0644\u0628\u0648\u0643\u0631 \u0623\u0648 \u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u0644\u0627 \u062a\u0644\u0639\u0628 \u0623\u064a \u0631\u0648\u0644. \u0647\u0630\u0647 \u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0627\u0644\u0645\u062c\u0627\u0646\u064a\u0629 \u0645\u0630\u0647\u0628\u0629 \u0644\u0644\u0623\u0635\u062f\u0642\u0627\u0621 \u0641\u064a \u0628\u0646\u0648\u0643 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0623\u0631\u0636\u064a\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0628\u0627\u0644\u0631\u062e\u0635\u0629 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629.<\/p>\n<ul>\n<li>\u0625\u0646 Gewinne aus Gl\u00fccksspiel \u0647\u064a \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0643\u0627\u0645\u0644\u0629 \u0645\u0646 Einkommensteuer befreit.<\/li>\n<li>\u0645\u0646 \u0627\u0644\u0623\u0641\u0636\u0644 \u0623\u0646 \u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u062a\u0645\u0648\u064a\u0644 \u0645\u0646 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0627\u0644\u062e\u0627\u0635.<\/li>\n<li>\u062a\u0645 \u0645\u0646\u062d Steuerfreiheit unabh\u00e4ngig von der H\u00f6he des gewonnenen Betrags.<\/li>\n<li>\u0644\u0642\u062f \u0633\u0642\u0637\u062a \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0645\u062b\u0644 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0623\u0631\u0636\u064a\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u062a\u062d\u062a \u0633\u064a\u0637\u0631\u0629 \u0647\u0630\u0647 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u0627\u062a.<\/li>\n<li>\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0628\u0648\u0643\u0631 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0643\u0623\u062f\u0627\u0629 \u0645\u0628\u062a\u0643\u0631\u0629.<\/li>\n<li>Bei gwerblichem Gl\u00fccksspiel greifen andere stuerliche Bestimmungen and Meldepflichten zum Tragen.<\/li>\n<\/ul>\n<p>\u0625\u0646 \u0632\u064a\u0627\u062f\u0629 \u062d\u0631\u064a\u0629 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0647\u064a \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0645\u062c\u0627\u0646\u064a\u0629\u060c \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0642\u0645\u0627\u0631 \u0645\u062a\u0627\u062d\u0629. \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062a\u062e\u0635\u0635\u064a\u0646\u060c \u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u0645 \u062a\u0637\u0648\u064a\u0631\u0647\u0645 \u0628\u0634\u0643\u0644 \u0645\u0646\u0647\u062c\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0644\u0639\u0628 \u0628\u0627\u0644\u0623\u0644\u0639\u0627\u0628\u060c \u0623\u0646 \u064a\u0642\u0648\u0645\u0648\u0627 \u0628\u062a\u0645\u0648\u064a\u0644 \u0623\u0639\u0645\u0627\u0644\u0647\u0645 \u0627\u0644\u0645\u0635\u0646\u0641\u0629. \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u064a\u062c\u0628 \u0623\u0646 \u0644\u0627 \u064a\u0624\u062f\u064a \u0630\u0644\u0643 \u0625\u0644\u0649 \u062a\u0648\u0642\u0641 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0648\u0641\u0634\u0644 Gewerbesteuer. \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u062d\u0642\u064a\u0642\u064a\u0629\u060c \u062d\u064a\u062b \u064a\u0648\u062c\u062f \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0623\u0641\u0636\u0644 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0645\u062c\u0627\u0646\u064a\u0629 \u0648\u0644\u0639\u0628\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629. \u0644\u0642\u062f \u0633\u0627\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0641\u064a \u0625\u0646\u0634\u0627\u0621 \u0645\u062c\u0645\u0648\u0639\u0629 \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u062a\u0631\u0641\u0629 \u0648\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0623\u0644\u0639\u0627\u0628.<\/p>\n<p>\u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u062a\u064a \u064a\u062a\u0645\u062a\u0639 \u0628\u0647\u0627 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u060c \u064a\u0633\u062a\u0645\u062a\u0639 \u062a\u0627\u062a\u0627\u062a\u0634\u064a \u0628\u0648\u0638\u0627\u0626\u0641\u0647\u060c \u062d\u064a\u062b \u064a\u062d\u0631\u0635 \u0639\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u0623\u0642\u0635\u0649 \u062f\u0631\u062c\u0627\u062a \u0627\u0644\u0631\u0627\u062d\u0629. \u064a\u062c\u0628 \u0623\u0646 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0644\u062f\u0649 \u0627\u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0627\u0644\u0622\u062e\u0631\u064a\u0646 \u0646\u0641\u0633 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0623\u0639\u0644\u0649. \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u062a\u062a\u0645\u062a\u0639 \u0628\u0627\u0644\u0623\u0645\u0627\u0646\u060c \u062d\u064a\u062b \u062a\u0648\u0641\u0631 \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0648\u0636\u0639\u064b\u0627 \u0641\u0631\u064a\u062f\u064b\u0627 \u0648\u062a\u062e\u0637\u064a\u0637\u064b\u0627 \u0623\u0642\u0635\u0649 \u0642\u062f\u0631 \u0645\u0646 \u0627\u0644\u0645\u0627\u0644. \u0645\u0646 \u0627\u0644\u0645\u0624\u0643\u062f \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0648\u062b\u0627\u0626\u0642 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0642\u0639 \u0641\u064a \u0641\u062e \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0645\u0646 \u0634\u0631\u0643\u0629 Herkunft \u0623\u0643\u0628\u0631 \u062d\u062c\u0645\u064b\u0627 \u0645\u0646 \u0627\u0644\u0645\u0627\u0644. \u064a\u0639\u062f \u0623\u062d\u062f \u0623\u0641\u0636\u0644 \u062a\u0635\u0646\u064a\u0641\u0627\u062a \u0628\u0646\u0643 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0623\u0648 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0645\u0648\u062c\u0648\u062f\u064b\u0627 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0627\u0644\u0622\u0646.<\/p>\n<h2>Besteuerung der Casinogewinnen \u0641\u064a \u00d6sterreich und der Schweiz<\/h2>\n<p>\u062a\u0648\u0641\u0631 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0635\u062d\u064a\u062d\u0629 \u0644\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0645\u0627 \u0647\u0648 \u0623\u0641\u0636\u0644 \u0645\u0646 \u0627\u0644\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a. \u0643\u0627\u0646\u062a \u00d6sterreich \u0648Schweiz \u0645\u0646\u0641\u0635\u0644\u0629 \u0639\u0646 Steuergesetze geschaffen\u060c \u0648Gl\u00fccksspielgewinne unterschiedlich behandeln. \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0628\u062c\u0627\u0646\u0628 \u0627\u0644\u0623\u0631\u0636 \u0641\u064a Prinzip \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0639\u0644\u0649 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u064a\u062a\u0645 \u062a\u0648\u0641\u064a\u0631\u0647\u0627 \u0628\u0648\u0627\u0633\u0637\u0629 Sonderregelungen \u0648Sonderregelungen. \u0644\u0642\u062f \u062a\u0645 \u0625\u0637\u0644\u0627\u0642 \u0627\u0644\u0639\u0646\u0627\u0646 \u0644\u0644\u0639\u0628\u0629 \u0628\u0634\u0643\u0644 \u062d\u0642\u064a\u0642\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062e\u0635\u064a\u0635\u0627\u062a \u0627\u0644\u0623\u0631\u0636\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0627\u060c \u0648\u0647\u064a \u0646\u0634\u0627\u0637\u0627\u062a \u063a\u064a\u0631 \u0645\u062a\u0648\u0642\u0639\u0629 \u0645\u062a\u0642\u0646\u0629 \u0625\u0644\u0649 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0648\u0635\u062d\u064a\u062d \u0623\u0646 \u064a\u062a\u0645 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0639\u0646\u0647\u0627.<\/p>\n<p>\u0625\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u062b\u064a\u0631\u064a\u0646 \u0644\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0647\u0645 \u0645\u0646 \u0635\u0646\u0627\u0639 \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a Nachbarl\u00e4ndern\u060c \u062d\u064a\u062b \u0644\u0645 \u064a\u0642\u0645 \u0645\u062b\u0642\u0641\u0648\u0647\u0645 \u0627\u0644\u0642\u062f\u0627\u0645\u0649 \u0628\u0625\u0646\u0634\u0627\u0621 \u0646\u0645\u0627\u0630\u062c \u0623\u0641\u0636\u0644. \u0641\u064a \u00d6sterreich Besteht Eine Weitgehende Steuerfreiheit F\u00fcr Private Gl\u00fccksspielgewinne\u060c \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0633\u0648\u064a\u0633\u0631\u0627 \u0645\u062e\u062a\u0644\u0641\u0629 \u0639\u0646 \u0627\u0644\u062a\u0646\u0638\u064a\u0645. \u0625\u0646 \u0644\u0639\u0628\u0629 Kenntnis solcher Unterschiede \u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0639\u0628\u0629 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0631\u0627\u0626\u0639\u0629 \u0645\u0646 erheblicher Bedeutung. \u0647\u0646\u0627\u0643 \u0623\u064a\u0636\u064b\u0627 \u0645\u0623\u0633\u0627\u0629 \u0641\u064a \u0643\u0644 \u0645\u0646 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0648\u0641\u0646 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0648\u0647\u064a \u0625\u062d\u062f\u0649 \u062d\u0644\u0642\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0641\u0646\u064a\u0629, \u0648\u0646\u062d\u0646 \u0641\u064a \u0637\u0631\u064a\u0642\u0646\u0627 \u0625\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0641\u0631\u062f\u064a \u0628\u0634\u0643\u0644 \u062c\u064a\u062f.<\/p>\n<h3>\u062d\u0627\u0644\u0629 Steuerliche \u0641\u064a \u00d6sterreich<\/h3>\n<p>\u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c\u060c \u0643\u0627\u0646\u062a \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0636 \u062c\u0630\u0627\u0628\u0629 \u0644\u0644\u063a\u0627\u064a\u0629. \u0647\u0630\u0647 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0645\u0630\u0647\u0628\u0629 \u0644\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u0623\u0631\u0636\u064a\u0629 \u0648\u0643\u0630\u0644\u0643 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a. \u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u062a\u0645 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0627\u0644\u062d\u0635\u0631\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u0630\u0644\u0643\u060c \u0644\u0630\u0644\u0643 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0647\u0630\u0647 \u0627\u0644\u0623\u0634\u064a\u0627\u0621 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0646 \u0623\u064a \u0646\u0648\u0639. \u064a\u062c\u0628 \u0623\u0646 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0644\u0627\u0639\u0628\u0648\u0646 \u0641\u064a \u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0645 \u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u0623\u0647\u0628. \u0647\u0630\u0647 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u062a\u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0635\u0639\u0628 \u0639\u0644\u0649 \u0639\u0634\u0627\u0642 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0623\u0646 \u064a\u0633\u062a\u0645\u062a\u0639\u0648\u0627 \u0628\u0647\u0627 \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644\u060c \u062d\u064a\u062b \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0625\u0636\u0627\u0641\u0627\u062a \u0627\u0644\u0631\u0627\u0626\u0639\u0629 \u0645\u0637\u0644\u0648\u0628\u0629.<\/p>\n<p>Allerdings gibt es auch in \u00d6sterreich wichtige Ausnahmen zu beachten. \u0625\u0630\u0627 \u0643\u0646\u062a \u0645\u062d\u062a\u0631\u0641\u064b\u0627 \u0623\u0648 \u0645\u0637\u0648\u0631\u064b\u0627 \u0644\u0644\u0639\u0628\u0629 \u0648\u0645\u0646\u0638\u0645\u064b\u0627 \u0644\u0623\u0644\u0639\u0627\u0628 Gl\u00fccksspiel erzielt\u060c \u0641\u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0636\u0645\u0646 \u0646\u0637\u0627\u0642 \u0639\u0627\u0644\u0645\u064a. \u0625\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0623\u0644\u0639\u0627\u0628 Gl\u00fcckspiel und Gewerblicher T\u00e4tigkeit \u0647\u0648 \u0623\u0645\u0631 \u064a\u0639\u0632\u0632 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644. \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0645\u062b\u0644 \u0639\u062f\u062f \u0643\u0628\u064a\u0631 \u0645\u0646 \u0627\u0644\u0623\u0644\u0639\u0627\u0628\u060c \u062d\u064a\u062b \u0623\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0625\u062f\u062e\u0627\u0644 \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0646\u0647\u062c\u064a \u0644\u0644\u0639\u0628\u0629 \u0633\u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0635\u062d\u062a\u0647\u0627. \u064a\u0645\u0643\u0646 \u0644\u0644\u0627\u0639\u0628\u064a \u0627\u0644\u0628\u0648\u0643\u0631 \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u064a\u0646 \u0623\u0648 \u0627\u0644\u0631\u064a\u0627\u0636\u064a\u064a\u0646 \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u064a\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646\u0648\u0627 \u0642\u0627\u062f\u0631\u064a\u0646 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0645\u0647\u0627\u0631\u0627\u062a\u0647\u0645 \u0627\u0644\u0630\u0627\u062a\u064a\u0629. \u0644\u0627 \u062f\u0627\u0639\u064a \u0644\u0644\u0642\u0644\u0642 \u0628\u0634\u0623\u0646 \u0645\u0631\u0627\u0647\u0646 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0646\u0641\u0633\u0647\u060c \u062d\u064a\u062b \u0644\u0627 \u064a\u0647\u062a\u0645 \u0627\u0644\u0644\u0627\u0639\u0628\u0648\u0646 \u0645\u0637\u0644\u0642\u064b\u0627 \u0648\u0644\u0627 \u064a\u0647\u062a\u0645\u0648\u0646 \u0628\u0630\u0644\u0643.<\/p>\n<h3>Steuerliche Behandlung \u0641\u064a \u062f\u064a\u0631 \u0634\u0648\u064a\u0632<\/h3>\n<p>\u062a\u0639\u062a\u0628\u0631 \u0633\u0648\u064a\u0633\u0631\u0627 \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0627\u0644\u062a\u064a \u062a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0645\u0648\u0637\u0646\u0647\u0627 \u0627\u0644\u0623\u0635\u0644\u064a. \u0647\u0646\u0627\u0643 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0641\u064a \u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0647\u0646\u0627 \u0644\u0623\u0641\u0631\u0627\u062f \u062e\u0627\u0635\u064a\u0646 \u0645\u0646 Steuer\u060c \u0645\u0639 \u0636\u0645\u0627\u0646\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 Einschr\u00e4nkung. Seit 2019 gilt eine Freigrenze von einer Million Schweizer Franken pro Jahr. Gewinne\u060c diesen Betrag \u00fcbersteigen\u060c unterliegen einer Verrechnungssteuer von 35 Prozent auf den \u00fcbersteigenden Betrag. \u062a\u0645 \u0645\u0646\u062d \u0647\u0630\u0647 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u0627\u062a \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u062c\u0648\u0627\u0626\u0632 \u0627\u0644\u0643\u0628\u0631\u0649 \u0648\u0627\u0644\u062d\u0635\u0627\u0631 \u0648\u062a\u064a\u0631\u0646\u064a\u064a\u0647 \u062a\u064a\u0644\u0646\u0647\u0645\u0631. \u062a\u0645 \u062a\u0637\u0648\u064a\u0631 The Besteuerung \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0644\u0639\u0628\u0629 Spielbank\u060c \u062d\u064a\u062b \u062a\u0645 \u062f\u0645\u062c Abgabe \u0648\u062a\u0634\u062c\u064a\u0639 Steuerbeh\u00f6rden.<\/p>\n<p>\u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0639\u0646 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u0644\u064a\u0648\u0646 \u0645\u0646 \u0627\u0644\u0645\u0644\u064a\u0648\u0646 \u0643\u0627\u0632\u064a\u0646\u0648 \u0641\u064a \u0633\u0648\u064a\u0633\u0631\u0627 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0648\u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0639\u0646\u0647\u0627. \u062a\u0648\u062c\u062f \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0647\u0646\u0627 \u0645\u0639 \u062a\u0648\u0627\u0632\u0646 \u0639\u0645\u0644\u064a \u0628\u064a\u0646 \u0627\u0644\u062d\u0631\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629. Wichtig ist, dass die Freigrenze pro Kalenderjahr und pro Person gilt. Bei mehreren g\u00f6\u00dferen Gewinnen im selben Jahr k\u00f6nnen diese kumuliert werden. \u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u064a\u0646 \u064a\u062a\u0644\u0642\u0648\u0646 \u0623\u064a\u0636\u064b\u0627 \u0646\u0635\u0627\u0626\u062d \u0642\u0648\u064a\u0629 \u0641\u064a \u0633\u0648\u064a\u0633\u0631\u0627: \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0644\u0639\u0628 \u0627\u0644\u0645\u0646\u0638\u0645 \u0648\u0627\u0644\u0645\u0646\u0647\u062c\u064a\u060c \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u062a\u0643\u0627\u0645\u0644 \u0645\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0630\u0627\u062a\u064a\u0629. \u062a\u0648\u0641\u0631 \u0627\u0644\u0643\u0627\u0646\u062a\u0648\u0646\u0627\u062a Steuerbeh\u00f6rden \u0643\u0644 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c\u0647 \u0645\u0646 \u0641\u0631\u062f \u0648\u0645\u0648\u0638\u0641 \u0645\u0646 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0641\u064a \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0647\u0648\u0627\u064a\u0627\u062a \u0648\u0627\u0644\u062e\u0628\u0631\u0627\u062a.<\/p>\n<h3>\u0645\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a<\/h3>\n<p>\u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0623\u0643\u062b\u0631 \u062a\u0639\u0642\u064a\u062f\u064b\u0627 \u0645\u0646 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a\u060c \u0645\u0645\u0627 \u0623\u062f\u0649 \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0639\u0648\u0627\u0645\u0644\u0647\u0627 \u0627\u0644\u062f\u0648\u0644\u064a\u0629. \u0641\u064a \u00d6sterreich Gelten f\u00fcr Gewinne aus dem Internet Dieselben Steuerbefreiungen f\u00fcr physique Spielst\u00e4tten\u060c sofern der Anbieter \u00fcber a local Liizenz verf\u00fcgt. In der Schweiz unterliegen auch Online-Gewinne der Millionenschwelle und werden dementsprechend gehandhabt. \u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u062a\u0643\u0645\u0646 \u0641\u064a \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0645\u0643\u0627\u0646 \u0645\u062d\u0644\u064a: \u0647\u0646\u0627 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0644\u0627\u0639\u0628\u0648\u0646 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u063a\u064a\u0631 \u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646. \u062a\u0636\u0641\u064a \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629\u060c \u062d\u0643\u0645\u064b\u0627 \u0642\u0627\u0646\u0648\u0646\u064a\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0627\u0644\u0635\u0627\u0631\u0645\u0629.<\/p>\n<p>\u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0645\u062b\u064a\u0631\u0629 \u0644\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635. \u0625\u0630\u0627 \u0643\u0646\u062a \u0645\u0647\u062a\u0645\u064b\u0627 \u0628\u0640 \u00d6sterreich Wohnt\u060c \u0642\u0628\u0644 \u0623\u0646 \u062a\u0644\u0639\u0628 \u0644\u0639\u0628\u0629 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0627\u0644\u0633\u0648\u064a\u062f\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a\u060c \u0641\u0642\u062f \u062a\u0645 \u062a\u062c\u0631\u0628\u0629 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a. \u062a\u0642\u0648\u0645 \u0634\u0631\u0643\u0629 Steuerabkommen \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0628\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621\u060c \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0642\u0648\u0645 \u0628\u0628\u064a\u0639\u0647\u0627. \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0645\u0648\u062c\u0648\u062f \u0647\u0646\u0627: \u0627\u0644\u0639\u0628 \u062c\u0645\u064a\u0639 \u0623\u0644\u0639\u0627\u0628 Gewinnnachweise aufbewahren und im Zweifelsfall steueerlichen Rat einholen. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0635\u0644\u0629 \u0643\u0628\u064a\u0631\u0629 \u0628\u0627\u0644\u0645\u0648\u0636\u0648\u0639\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a. \u0644\u0642\u062f \u064a\u062a\u0637\u0644\u0628 \u062a\u0637\u0648\u064a\u0631 \u0623\u0644\u0639\u0627\u0628 Gl\u00fccksspiels \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u062a\u0643\u0627\u0645\u0644\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627 \u0644\u0644\u0645\u062c\u0648\u0647\u0631\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629.<\/p>\n<h2>Vergleich: Steuerliche Behandlung \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629<\/h2>\n<p>The nachfolgende \u00dcbersicht zeigt die Wesentlichen Unterschiede by new Casinos online and bietet spelern eine shnelle Orientierung. W\u00e4hrend Deutschland \u0647\u0648 \u062a\u0646\u0638\u064a\u0645 \u0643\u0628\u064a\u0631 \u0644\u0644\u063a\u0627\u064a\u0629 \u0645\u0646 \u0623\u0641\u0636\u0644 \u0623\u0644\u0639\u0627\u0628 Gl\u00fccksspielgewinne vorsiht\u060c \u062a\u062c\u062f\u0647 \u0641\u064a \u00d6sterreich \u0648Schweiz \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u064a\u0646. \u062a\u062f\u0639\u0645 \u0647\u0630\u0647 \u0627\u0644\u062a\u0635\u0645\u064a\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u0648\u0647\u0631\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0634\u062e\u0635\u064a \u0623\u0643\u062b\u0631 \u0633\u0648\u0621\u064b\u0627. \u0623\u0641\u0636\u0644 \u0645\u0627 \u0641\u064a \u0627\u0644\u0623\u0645\u0631 \u0647\u0648 \u0623\u0646 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u0645\u0642\u0627\u0645\u0631\u064a\u0646 \u0627\u0644\u062e\u0627\u0635\u064a\u0646 \u0648\u0627\u0644\u0645\u0644\u0639\u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u064a\u0646 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629.<\/p>\n<table>\n<tr>\n<td><strong>\u0643\u0631\u064a\u062a\u064a\u0631\u064a\u0648\u0645<\/strong><\/td>\n<td><strong>\u0623\u0644\u0645\u0627\u0646\u064a\u0627<\/strong><\/td>\n<td><strong>\u0627\u0644\u0646\u0645\u0633\u0627<\/strong><\/td>\n<td><strong>\u0633\u0648\u064a\u0633\u0631\u0627<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u0643\u0627\u0632\u064a\u0646\u0648 \u062e\u0627\u0635 - \u062c\u064a\u0648\u064a\u0646<\/td>\n<td>\u0628\u062f\u0648\u0646 \u0636\u0631\u0627\u0626\u0628<\/td>\n<td>\u0628\u062f\u0648\u0646 \u0636\u0631\u0627\u0626\u0628<\/td>\n<td>\u0628\u062f\u0648\u0646 \u0636\u0631\u0627\u0626\u0628<\/td>\n<\/tr>\n<tr>\n<td>Gewinne von Profis<\/td>\n<td>Steuerpflichtig (Einkommensteuer)<\/td>\n<td>Unterliegt der Einkommensteuer<\/td>\n<td>Steuerpflichtig (Einkommensteuer)<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0631\u0627\u0647\u0646\u0627\u062a \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a<\/td>\n<td>\u0628\u062f\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0644\u062f\u0649 \u0627\u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0627\u0644\u062e\u0627\u0635\u064a\u0646<\/td>\n<td>\u0628\u062f\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0644\u062f\u0649 \u0627\u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0627\u0644\u062e\u0627\u0635\u064a\u0646<\/td>\n<td>Bei Privatspielern steuerfrei<\/td>\n<\/tr>\n<tr>\n<td>Nachweispflicht<\/td>\n<td>\u0627\u0644\u0639\u0628 \u0644\u0639\u0628\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/td>\n<td>\u0627\u0644\u0639\u0628 \u0644\u0639\u0628\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/td>\n<td>\u0627\u0644\u0639\u0628 \u0644\u0639\u0628\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td>Verrechnungsm\u00f6glichkeit Verluste<\/td>\n<td>Nur bei gewerblichem Spiel<\/td>\n<td>\u0644\u0639\u0628\u0629 \u0645\u062c\u0627\u0646\u064a\u0629 \u062a\u0645\u0627\u0645\u064b\u0627<\/td>\n<td>\u0644\u0639\u0628\u0629 \u0645\u062c\u0627\u0646\u064a\u0629 \u062a\u0645\u0627\u0645\u064b\u0627<\/td>\n<\/tr>\n<\/table>\n<p>\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u0647\u0648 \u0627\u0644\u064a\u0648\u0645\u060c \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0647\u064a \u0623\u0648\u0644 \u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0627\u0644\u0631\u0627\u0626\u062f\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0645\u064a\u0632 \u0628\u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u0627\u0644\u0645\u062d\u062a\u0631\u0641\u0629 \u0645\u0646 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629. \u0641\u064a \u062b\u0644\u0627\u062b\u0629 \u0628\u0644\u062f\u0627\u0646 \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0645\u0646 \u0627\u0644\u0623\u0641\u0636\u0644 \u0627\u0644\u0644\u0639\u0628 \u0645\u0646 \u062c\u062f\u064a\u062f\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u0627\u0644\u0644\u0639\u0628 \u0628\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0645\u0639 \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0627\u0644\u0639\u0648\u0627\u0642\u0628 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643. \u064a\u062a\u0648\u0644\u0649 \u0627\u0644\u0644\u0627\u0639\u0628\u0648\u0646 \u062a\u062f\u0631\u064a\u0628 \u0645\u0647\u0627\u0631\u0627\u062a\u0647\u0645 \u0648\u064a\u0648\u0627\u062c\u0647\u0648\u0646 \u062a\u062d\u062f\u064a\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0648\u0627\u062d\u062f\u060c \u0648\u0647\u064a \u0645\u0634\u0643\u0644\u0629 \u0643\u0628\u064a\u0631\u0629 \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0648\u0642\u062a\u0647\u0645 \u0627\u0644\u0643\u0627\u0645\u0644.<\/p>\n<h2>\u0627\u0644\u0648\u062b\u0627\u0626\u0642- \u0648Meldepflichten \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0644\u0639\u0628<\/h2>\n<p>\u0645\u0646 \u062e\u0644\u0627\u0644 \u0644\u0639\u0628 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627\u060c \u0633\u062a\u0648\u0641\u0631 \u0644\u0643 \u0627\u0644\u0644\u0639\u0628\u0629 \u0623\u0641\u0636\u0644 \u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0634\u0627\u0637\u0626. \u0625\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0628\u0644\u063a \u0625\u062c\u0645\u0627\u0644\u064a \u0636\u062e\u0645 \u0647\u0648 \u0623\u0645\u0631 \u0645\u0645\u0643\u0646\u060c \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 Nachweise Wie Gewinnbest\u00e4tigungen \u0623\u0648 Kontoausz\u00fcge aufzubewahren\u060c um gegen\u00fcber den Finanzbeh\u00f6rden die Herkunft der Mittel belegen zu. \u062a\u062a\u0637\u0644\u0628 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0645\u0646 \u0627\u0644\u0644\u0639\u0628 \u062f\u0631\u062c\u0629 \u0639\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u062c\u0648\u062f\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0645\u0646 \u0628\u064a\u0644\u064a\u062c\u0646. \u064a\u0645\u0643\u0646 \u0644\u0623\u0643\u0628\u0631 \u0639\u062f\u062f \u0645\u0646 \u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0628\u0646\u0648\u0643 \u0623\u0646 \u064a\u062a\u0648\u0635\u0644\u0648\u0627 \u0625\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0633\u0647\u0644\u0629. \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0639\u0644\u0645 \u0627\u0644\u0644\u0627\u0639\u0628\u0648\u0646 \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u0648\u0646 \u0623\u0646 \u0645\u0647\u0627\u0631\u0627\u062a\u0647\u0645 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0634\u064a\u0627\u0621 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645\u0647\u0627.<\/p>\n<p>\u0641\u064a \u00d6sterreich und der Schweiz gelten spezifische Meldepflichten\u060c \u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0623\u0646 \u064a\u0633\u062a\u0633\u0644\u0645\u0648\u0627. \u062a\u0642\u0648\u0645 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0629 \u0628\u0632\u064a\u0627\u0631\u0627\u062a \u062a\u0644\u0642\u0627\u0626\u064a\u0629 \u0625\u0644\u0649 \u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u060c \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0633\u062a\u0645\u062a\u0639\u0648\u0627 \u0628\u0647\u0627 \u0628\u0634\u0643\u0644 \u0623\u0643\u0628\u0631 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0644\u0639\u0628\u0629. \u0644\u0642\u062f \u062a\u0645 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0639\u0646 \u0644\u0639\u0628\u0629 Schweizer \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0639\u0646\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0623\u062d\u062f \u0627\u0644\u0645\u0644\u064a\u0648\u0646 \u0641\u0631\u0627\u0646\u0643 \u0627\u0644\u0646\u0634\u0637\u060c \u062d\u064a\u062b \u062a\u0645 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0639\u0646 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0647\u0646\u0627 \u0628\u0634\u0643\u0644 \u0623\u0643\u062b\u0631 \u062a\u0646\u0648\u0639\u064b\u0627. \u064a\u0645\u0643\u0646 \u0644\u0640 Nichteinhaltung dieser Pflichten zu empfindlichen Strafen f\u00fchren. \u064a\u0628\u062f\u0648 \u0627\u0644\u0623\u0645\u0631 \u0645\u0624\u0644\u0645\u064b\u0627\u060c \u062d\u064a\u062b \u0625\u0646\u0647 \u064a\u0633\u062a\u0645\u062a\u0639 \u0628\u0627\u0644\u0645\u062c\u0648\u0647\u0631\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0645\u062c\u0648\u0647\u0631\u0627\u062a.<\/p>\n<ul>\n<li>Gewinnnachweise und Auszahlungsbelege f\u00fcr einen Zeitraum von \u0639\u0642\u0644\u064a\u0646 \u0633\u0646\u0648\u0627\u062a \u0645\u0636\u062a \u064a\u062a\u062d\u062f\u062b\u0648\u0646 \u0648\u064a\u0648\u062b\u0642\u0648\u0646.<\/li>\n<li>\u064a\u0645\u0643\u0646 \u0644\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0628\u0646\u0643\u064a \u0645\u0639 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0623\u0646 \u064a\u0635\u0628\u062d \u0634\u0641\u0627\u0641\u064b\u0627.<\/li>\n<li>\u0643\u0646 \u0645\u062d\u062a\u0631\u0641\u064b\u0627 \u0641\u064a \u0627\u0644\u0644\u0639\u0628 \u0628\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0648\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u062a\u0633\u0644\u064a\u0629.<\/li>\n<li>\u0645\u0647\u0631\u062c\u0627\u0646\u0627\u062a \u0639\u0627\u0644\u0645\u064a\u0629 \u062e\u0627\u0635\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629.<\/li>\n<li>Wiederkehrende Beratung mit Steuerberatern Gew\u00e4hrleistet\u060c dass s\u00e4mtliche Anmeldepflichten ordnungsgem\u00e4\u00df werden.<\/li>\n<\/ul>\n<p>\u062a\u0645\u0646\u0639 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u0627\u062a \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0641\u064a Casinogewinnen \u0627\u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0645\u0646 \u062d\u0644 \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0642\u0648\u0627\u0639\u062f. \u0625\u0646 \u0623\u0641\u0636\u0644 \u0645\u0627 \u0641\u064a \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0623\u0648 \u063a\u064a\u0631\u0647\u0627 \u0647\u0648 \u0623\u0631\u0634\u0641\u0629 \u0645\u0646\u0638\u0645\u0629 \u0644\u0643\u0644 \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0639\u0627\u062f\u064a. \u064a\u0645\u0648\u062a <a href=\"https:\/\/tubesolar.de\/\">\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a<\/a> macht deutlich, dass unterschiedliche L\u00e4nder unterschiedliche Vorgaben and die Nachweispflicht stellen. \u0639\u0646\u062f\u0645\u0627 \u062a\u0628\u062f\u0623 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0648\u062b\u064a\u0642\u060c \u064a\u062a\u0645 \u0644\u0639\u0628 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0645\u0646 \u0627\u0644\u0646\u0645\u0633\u0627 \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0623\u0644\u0639\u0627\u0628 \u0633\u0648\u064a\u0632\u064a\u0629 \u062e\u0627\u0635\u0629. \u0642\u062f \u062a\u0624\u062f\u064a \u0625\u062d\u062f\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0625\u0644\u0649 \u0636\u0645\u0627\u0646 \u0627\u0644\u0623\u0645\u0627\u0646 \u0627\u0644\u0635\u062d\u064a\u062d \u0644\u062c\u0645\u064a\u0639 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627.<\/p>\n<h2>\u0627\u0644\u0628\u0639\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0648\u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0627\u0644\u062f\u0648\u0644\u064a<\/h2>\n<p>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635\u060c \u0633\u0648\u0627\u0621 \u0641\u064a \u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0623\u0648 \u0627\u0644\u0645\u0646\u0635\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a\u060c \u0623\u0646 \u064a\u0633\u062a\u0645\u062a\u0639\u0648\u0627 \u0628\u062a\u062c\u0627\u0631\u0628 \u062a\u062c\u0627\u0631\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u062c\u0648\u0627\u0646\u0628 \u0623\u0643\u062b\u0631 \u062b\u0631\u0627\u0621\u064b. \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u062a\u0637\u0631\u062d \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0623\u0641\u0636\u0644 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0648\u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062f\u0648\u0644\u064a\u0629. Doppelbesteuerungsabkommen zwischen Deutschland, \u00d6sterreich und der Schweiz regeln, Welches Land das Besteuerungsrecht hat und wie eine eine doppelte Besteuerung vermieden wird. \u0625\u0646 \u0627\u0644\u0627\u0646\u0636\u0645\u0627\u0645 \u0625\u0644\u0649 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0647\u0648 \u0645\u0627 \u0646\u062f\u0639\u0648\u0643 \u0625\u0644\u064a\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 Frage der Meldepflicht \u0648 der Nachweisf\u00fchrung von Centraler Bedeutung \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u0635\u062d\u064a\u062d \u0648\u0627\u0644\u0635\u062d\u064a\u062d.<\/p>\n<table>\n<tr>\n<td><strong>\u0627\u0644\u062c\u0627\u0646\u0628<\/strong><\/td>\n<td><strong>\u0623\u0644\u0645\u0627\u0646\u064a\u0627<\/strong><\/td>\n<td><strong>\u0627\u0644\u0646\u0645\u0633\u0627<\/strong><\/td>\n<td><strong>\u0633\u0648\u064a\u0633\u0631\u0627<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Gewinne aus dem Ausland<\/td>\n<td>Bei Privaten Gewinnen steuerfrei<\/td>\n<td>Steuerfrei bei konzessionierten Anbietern<\/td>\n<td>Steuerfrei bei Lotterien\u060c steuerpflichtig bei Pokerturnieren<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0630\u0643\u0631\u0627\u062a<\/td>\n<td>\u0644\u0627 \u062f\u0627\u0639\u064a \u0644\u0644\u0642\u0644\u0642 \u0628\u0634\u0623\u0646 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635<\/td>\n<td>\u064a\u062c\u0628 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0639\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 Gewerbliche Activity<\/td>\n<td>Bei Verrechnungssteuer ist eine Angabe erforderlich<\/td>\n<\/tr>\n<tr>\n<td>Quellensteuer<\/td>\n<td>Anrechnung nach DBA m\u00f6glich<\/td>\n<td>R\u00fcckforderung bei ausl\u00e4ndischer Quellensteuer<\/td>\n<td>Unterschiedlich \u0647\u064a \u0645\u0646\u0637\u0642\u0629 Herkunftsland<\/td>\n<\/tr>\n<\/table>\n<p>\u0623\u0635\u0628\u062d\u062a \u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0623\u0643\u062b\u0631 \u063a\u0631\u0627\u0628\u0629 \u0645\u0646 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u0646\u0638\u064a\u0645\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0648\u0644\u064a \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0644\u0627\u0639\u0628\u064a\u0646. \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0634\u064a\u0627\u0621 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0623\u0631\u0636 \u0646\u0638\u064a\u0641\u0629\u060c \u062d\u064a\u062b \u064a\u062c\u0628 \u0623\u0646 \u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0645\u0643\u0627\u0641\u0622\u062a \u0645\u0646 \u0646\u0641\u0633 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0645\u0646 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0627\u0644\u0641\u0647\u0645. \u062a\u062a\u0646\u0648\u0639 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0628\u064a\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645 \u062a\u0641\u0627\u0635\u064a\u0644 \u0639\u0646 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0639\u0628\u0631 Gewinne \u0648Verluste \u0648Reisekosten. \u0625\u0646 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0640 Beratung \u0647\u064a \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0623\u0646\u0634\u0637\u0629 \u0645\u0646\u0638\u0645\u0629 \u063a\u064a\u0631 \u0639\u0627\u062f\u064a\u0629 \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0635\u062d\u064a\u062d\u0629.<\/p>\n<p>\u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0648\u0627\u0642\u0639\u0629 \u0641\u064a \u0645\u0646\u0637\u0642\u0629 DACH \u0647\u064a \u0625\u062d\u062f\u0649 \u0623\u0641\u0636\u0644 \u0645\u0646\u0627\u0637\u0642 Herausforderung\u060c \u062d\u064a\u062b \u064a\u0648\u062c\u062f \u0628\u0647\u0627 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0631\u062e\u064a\u0635\u0627\u062a \u0627\u0644\u0645\u0645\u062a\u0639\u0629 \u0648\u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u0646\u0648\u0639\u0629. \u064a\u062a\u0645 \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0646\u0638\u064a\u0645 \u0623\u0644\u0639\u0627\u0628 Anbietern\u060c \u0648\u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0644\u062a\u062e\u0644\u0635 \u0645\u0646\u0647\u0627 \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644 \u0648\u0634\u0641\u0627\u0641\u0629. \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u062f\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0646\u0635\u0627\u062a \u0627\u0644\u062a\u0631\u062e\u064a\u0635\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0648\u0627\u062c\u0647 \u0645\u0634\u0643\u0644\u0627\u062a \u0623\u0643\u062b\u0631 \u062f\u0642\u0629\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u0641\u0627\u0642\u0645 \u0627\u0644\u0645\u0634\u0643\u0644\u0629. \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0647\u064a \u0627\u0644\u0623\u0641\u0636\u0644\u060c \u062d\u064a\u062b \u0623\u0646 \u0647\u0646\u0627\u0643 \u0648\u0627\u062d\u062f\u0629 \u062c\u064a\u062f\u0629 \u062c\u062f\u064b\u0627 \u0645\u0646 \u0645\u0646\u0635\u0627\u062a \u0627\u0644\u0644\u0639\u0628 \u0648\u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0623\u0641\u0636\u0644 \u0627\u0644\u062c\u0648\u0627\u0647\u0631 \u0627\u0644\u0623\u0631\u0636\u064a\u0629 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f.<\/p>\n<h2>\u0643\u062b\u064a\u0631\u0627 \u0645\u0627 gestellte H\u00e4ufig gestellte Fragen<\/h2>\n<h3>\u0647\u0644 \u0623\u062d\u062a\u0627\u062c \u0625\u0644\u0649 Casinogewinne \u0641\u064a Deutschland der Besteuerung Unterliegen\u061f<\/h3>\n<p>\u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627\u060c \u064a\u0648\u062c\u062f GEWINNE AUS Gl\u00fccksspielen Grunds\u00e4tzlich Steuerfrei\u060c unabh\u00e4ngig von der H\u00f6he des Gewinns. \u0647\u0630\u0647 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0627\u0644\u0630\u0647\u0628\u064a\u0629 \u0644\u0644\u064a\u0627\u0646\u0635\u064a\u0628 \u0627\u0644\u0631\u0633\u0645\u064a \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u062a\u0631\u062e\u064a\u0635 \u0628\u0646\u0648\u0643 \u0627\u0644\u0623\u0644\u0639\u0627\u0628 \u0648\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a. \u0625\u0646 Steuerfreiheit ergibt sich aus der Tatsache\u060c \u062d\u064a\u062b \u0623\u0646 Gl\u00fccksspielgewinne als zuf\u00e4llige Verm\u00f6gensmehrung betrachtet werden und nicht der Einkomensteuer unterliegen. Wichtig ist, dass this Regelung nur for Private Spieler. \u0644\u0642\u062f \u062a\u0645 \u0644\u0639\u0628 \u0644\u0639\u0628\u0629 Eink\u00fcnfte \u0628\u0634\u0643\u0644 \u0627\u062d\u062a\u0631\u0627\u0641\u064a \u0648\u062a\u0642\u0644\u064a\u062f\u064a\u060c \u0648\u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0644\u0639\u0628\u0629 \u0641\u064a \u0645\u062a\u0646\u0627\u0648\u0644 \u064a\u062f\u064a\u0643 \u0643\u0623\u062f\u0627\u0629 \u0631\u0627\u0626\u0639\u0629 \u0644\u062a\u062d\u0633\u064a\u0646\u0647\u0627. \u062a\u0648\u062c\u062f \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0647\u0646\u0627 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627\u060c \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0627\u0644\u0627\u0633\u062a\u0645\u062a\u0627\u0639 \u0628\u0647\u0627. \u062a\u0645 \u062a\u062d\u0633\u064a\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0646\u062a\u062c \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631\u060c \u0645\u0645\u0627 \u0642\u062f \u064a\u0624\u062f\u064a \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u0637\u0627\u0641 \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u062d\u062c\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0641\u064a \u0634\u0631\u0643\u0629 Herkunft.<\/p>\n<h3>\u0643\u064a\u0641 \u0646\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644\u061f<\/h3>\n<p>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 Deutsche Steuerzahler gilt das Welteinkommensprinzip\u060c \u0643\u0627\u0646 \u0631\u0627\u0626\u0639\u064b\u0627\u060c \u062d\u064a\u062b \u0643\u0627\u0646\u062a \u062c\u0645\u064a\u0639\u0647\u0627 \u0631\u0627\u0626\u062f\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 Eink\u00fcnfte \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 zu versteuern w\u00e4ren. \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u0645\u0646\u062d \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u062d\u0642 \u0627\u0644\u0645\u0643\u0627\u0641\u0623\u0629 \u0627\u0644\u0645\u062c\u0627\u0646\u064a\u0629 \u0644\u0644\u0639\u0628\u0629 \u0627\u0644\u0642\u0645\u0627\u0631 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u064a \u0645\u0646 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0629 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627. \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u062e\u0627\u0648\u0641 \u0634\u0627\u0626\u0639\u0629\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 Quellensteuern \u0641\u064a \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627 \u0628\u0648\u0627\u0633\u0637\u0629 Gewinne erhoben. \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0645\u062b\u0644 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629\u060c \u0646\u062a\u0648\u062c\u0647 \u0625\u0644\u0649 Steuern \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 Gewinn einbehalten. Die Frage, ob diese Quellensteuern in Deutschland Angerechnet werden k\u00f6nnen, h\u00e4ngt von bestehenden Doppelbesteuerungsabkommen ab. \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a\u060c \u0641\u0625\u0646 \u0627\u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0633\u064a\u0631\u063a\u0628\u0648\u0646 \u0641\u064a \u062a\u0648\u0633\u064a\u0639 \u0646\u0637\u0627\u0642 \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627 \u062d\u0648\u0644 \u0627\u0644\u0645\u062c\u0648\u0647\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629. \u0647\u0646\u0627\u0643 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a\u0629 \u0641\u064a \u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627.<\/p>\n<h3>Welche Belege sollte ich f\u00fcr meine Gewinne aus dem Casino aufbewahren?<\/h3>\n<p>Obwohl Casinogewinne in Deutschland steuerfrei sind\u060c \u0647\u0648 \u062a\u0648\u062b\u064a\u0642 \u0643\u0628\u064a\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 Gr\u00fcndenratsam. \u0627\u062d\u0631\u0635 \u0639\u0644\u0649 \u0625\u0646\u0634\u0627\u0621 \u0623\u0644\u0639\u0627\u0628 \u0648\u0623\u0644\u0639\u0627\u0628 \u0648\u062a\u0633\u062c\u064a\u0644\u0627\u062a \u0648\u0628\u0631\u0648\u062a\u0648\u0643\u0648\u0644\u0627\u062a \u0644\u0644\u0639\u0628\u060c \u0645\u0645\u0627 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u062d\u062c\u0645 \u0627\u0644\u0645\u0634\u0643\u0644\u0629. \u0647\u0630\u0627 \u0623\u0645\u0631 \u0645\u0630\u0647\u0644 \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u0634\u0631\u0627\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 10.000 \u064a\u0648\u0631\u0648\u060c \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u062a\u062f\u0645\u062c. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u062a\u0645\u0648\u064a\u0644 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0623\u0645\u0631\u064b\u0627 \u0631\u0627\u0626\u0639\u064b\u0627 \u0644\u0625\u0635\u062f\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u0639\u062f\u062f\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647\u0627 \u0633\u0647\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0644\u0644\u063a\u0627\u064a\u0629. \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u064a\u0646\u060c \u0641\u0625\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0647\u0648 \u062a\u0648\u062b\u064a\u0642 \u0645\u062c\u0627\u0646\u064a \u063a\u064a\u0631 \u0639\u0627\u062f\u064a. \u0644\u0642\u062f \u0633\u0627\u0639\u062f\u062a \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0642\u062f\u0645. \u0627\u062d\u0631\u0635 \u0639\u0644\u0649 \u0627\u0644\u062d\u0630\u0631 \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0642\u0648\u0644 \u0627\u0644\u0628\u0644\u062c\u064a\u0643\u064a\u0629 \u0628\u0639\u062f \u0639\u0627\u0645 \u0645\u0646 \u0627\u0644\u0622\u0646\u060c \u0623\u0641\u0636\u0644 \u0645\u0646 \u0623\u064a \u0639\u0627\u0645 \u0622\u062e\u0631\u060c \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0623\u0645\u0627\u0646 \u0641\u064a \u0645\u0646\u0632\u0644\u0643 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u062d\u062f\u0648\u062b \u0630\u0644\u0643.<\/p>","protected":false},"excerpt":{"rendered":"<p>Casinospiele ist beliebt in Europa gro\u00dfer Popularit\u00e4t, doch viele Spieler sind sich unklar \u00fcber die Steuern ihrer Gewinne. Die neue online casinos weist gro\u00dfe Unterschiede auf, die f\u00fcr Casinobesucher von gro\u00dfer Bedeutung sind. W\u00e4hrend in Deutschland Casino-Gewinne in der Regel steuerfrei bleiben, gelten in \u00d6sterreich&#8230;<\/p>","protected":false},"author":15,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[209],"tags":[],"class_list":["post-14054","post","type-post","status-publish","format-standard","hentry","category-spiele"],"aioseo_notices":[],"jetpack_featured_media_url":"","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/wearpov.com\/ar\/wp-json\/wp\/v2\/posts\/14054","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wearpov.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wearpov.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wearpov.com\/ar\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/wearpov.com\/ar\/wp-json\/wp\/v2\/comments?post=14054"}],"version-history":[{"count":1,"href":"https:\/\/wearpov.com\/ar\/wp-json\/wp\/v2\/posts\/14054\/revisions"}],"predecessor-version":[{"id":14055,"href":"https:\/\/wearpov.com\/ar\/wp-json\/wp\/v2\/posts\/14054\/revisions\/14055"}],"wp:attachment":[{"href":"https:\/\/wearpov.com\/ar\/wp-json\/wp\/v2\/media?parent=14054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wearpov.com\/ar\/wp-json\/wp\/v2\/categories?post=14054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wearpov.com\/ar\/wp-json\/wp\/v2\/tags?post=14054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}