Die Stellung der Kreditinstitute im Kapitalertragsteuerverfahren nach §§ 43 ff. EStG.

»The Role of Banks in the Capital Gains Tax Procedure Pursuant to 43 et seqq. German Income Tax Act« Banks are obliged to withhold capital gains taxes on their clients' investment incomes on behalf of tax authorities and transfer it to them without compensation. This system of source taxation has proven its worth for decades, but at the same time puts a multi-layered burden upon banks. The author answers the questions of how such burden de lege ferenda can be reduced and whether the involvement of the banks in the taxation procedure is still constitutional.