Weisungen StG Steuerbezug / Anhang 9 Zinssätze
1. Staats- und Gemeindesteuern
|
Ausgleichszinssatz
|
|
|
|
|
positiv
|
negativ
|
|
|
|
2001
|
3,5%
|
3,5%
|
(K 2000, 3168)
|
|
2002
|
3,5%
|
3,5%
|
(K 2001, 3045)
|
|
2003
|
2,5%
|
2,5%
|
(K 2002, 2901)
|
|
2004
|
2,0%
|
2,0%
|
(K 2003, 3006)
|
|
2005
|
1,5%
|
1,5%
|
(K 2004, 3041)
|
|
2006
|
1,5%
|
1,5%
|
(K 2005, 2947)
|
|
2007
|
1,5%
|
1,5%
|
(K 2006, 2799)
|
|
2008
|
2,0%
|
2,0%
|
(K 2007, 3246)
|
|
|
2009
|
1,5%
|
1,5%
|
(K 2008, 3028)
|
|
|
2010
|
1,0%
|
1,0%
|
(K 2009, 3218)
|
|
|
2011
|
1,0%
|
1,0%
|
(K 2010, 3290)
|
|
|
2012
|
0,75%
|
0,75%
|
(K 2011, 3315)
|
|
|
Verzugszinssatz
|
|
2001
|
3,5%
|
(K 2000, 3168)
|
|
2002
|
3,5%
|
(K 2001, 3045)
|
|
2003
|
2,5%
|
(K 2002, 2901)
|
|
2004
|
2,0%
|
(K 2003, 3006)
|
|
2005
|
4,5%
|
(K 2004, 3041)
|
|
2006
|
4,5%
|
(K 2005, 2947)
|
|
2007
|
4,5%
|
(K 2006, 2799)
|
|
2008
|
5,0%
|
(K 2007, 3246)
|
|
|
2009
|
5,0%
|
(K 2008, 3028)
|
|
|
2010
|
5,0%
|
(K 2009, 3218)
|
|
|
2011
|
5,0%
|
(K 2010, 3290)
|
|
|
2012
|
5,0%
|
(K 2011, 3315)
|
|
2. Direkte Bundessteuer
|
Gültig für
|
Verzugs- und Rückerstattungszins
|
Vergütungszins für Vorauszahlungen
|
|
|
|
|
|
|
|
2001
|
4,5%
|
2,0%
|
(AS 2000, 2862)
|
|
2002
|
4,0%
|
1,5%
|
(AS 2001, 3088)
|
|
2003
|
4,0%
|
1,5%
|
(AS 2002, 4055)
|
|
2004
|
3,5%
|
1,0%
|
(AS 2003, 4287)
|
|
2005
|
3,5%
|
1,0%
|
(AS 2004, 4621)
|
|
2006
|
3,5%
|
1,0%
|
(AS 2005, 5027)
|
|
2007
|
3,5%
|
1,0%
|
(AS 2006, 4661)
|
|
2008
|
4,0%
|
1,5%
|
(AS 2007, 4701)
|
|
2009
|
4,0%
|
1,5%
|
(AS 2008, 5736)
|
|
2010
|
3,5%
|
1,0%
|
(AS 2009, 5398)
|
|
2011
|
3,5%
|
1,0%
|
(AS 2010, 5189)
|
|
2012
|
3,0%
|
1,0%
|
(AS 2011, 4546)
|
|