Original Language Title: Einkommensteuergesetz
Income Tax Law (EStG)
Non-official table of contents
EStG
Date of issue: 16.10.1934
" Income Tax Act in the version of the notice of 8. October 2009 (BGBl. 3366, 3862), which was last amended by Article 5 of the Law of 28 June 2003. July 2015 (BGBl. I p. 1400) has been changed "
: Recaught by Bek. v. 8.10.2009 I 3366, 3862;
last modified by Art. 5 G v. 28.7.2015 I 1400
See Notes
(+ + + Text credits: 30.12.1981 + + +)
(+ + +) for more information on the stand. Application Section 9 (4), § 10 (1) and (1) 6, § 10a (6),
§ 20 (1), § 22 No. 5, § 32b, § 37 paragraph 6, § 45e sentence 2, § § 52 ff.
§ 92a para. 3, 4 + + +)
(+ + + For application see § 19 InvStG + + +)
(+ + + For application d. § 34c cf. § 26 KStG 1977 + + +)
Heading: IdF d. Art. 1 No. 1 G v. 16.5.2003 I 660 mWv 21.5.2003 Non-official table of contents
I. Tax liability
§ 1 tax liability
II. Income 1. Objective requirements
for taxation
§ 2 Scope of taxation, definitions
§ 2a Negative income with respect to third
2. Tax-free
§ 3a (omitted)
§ 3b Tax exemption for Sundays, public holidays or night work
§ 3c Anpartment-offs
§ 4 Profit term in general
§ 4a Winner period, marketing year
§ 4b Direct insurance
§ 4c grants to pension funds
§ 4d grants to Support funds
§ 4e Contributions to Pension Funds
§ 4f Commitments, debt and revenue takeovers
§ 4g Formation of an equalization post upon removal pursuant to § 4 paragraph 1 Set 3
§ 4h Interest rate loss (interest rate) charges
§ 5 Profit from merchants and certain other tradesmen
§ 5a The profit determination of merchant ships in the international traffic
§ 5b Electronic balance of balance sheets and profit and loss accounts
§ 6 Rating
§ 6a Pension return
§ 6b Transfer of silent reserves in the sale of certain fixed assets
§ 6c Transfer of silent reserves in the sale of certain fixed assets in the determination of the profit in accordance with § 4 paragraph 3 or by average rates
§ 6d Euroconversion backlog
§ 7 Abuse or reduction of distance
§ 7a Common rules for increased offsets and special depreciation and special depreciation
§ 7b (omitted)
§ 7c (omitted)
§ 7d (omitted)
§ 7e (omitted)
§ 7f (omitted)
§ 7g Amount of investment deductions and special depreciation for the promotion of small and medium-sized enterprises
§ 7h Increased offsets for buildings in redevelopment areas and urban development areas
§ 7i Architectural Monuments Raised
§ 7k (omitted)
excess revenue from advertising costs
§ 8 Revenue
§ 9 Advertising cost
§ 9a Advertising costs lump
4a. VAT
Pretax deout
5. Special
§ 10a Additional retirement provisions
§ 10b Tax-favored purposes
§ 10c Special output package amount
§ 10d Loss Bar
§ 10e Tax favouritism of the home used for your own home
§ 10f Tax treatment for building monuments and buildings used for their own purposes in redevelopment areas and urban development areas
§ 10g Tax treatment for protected cultural goods which are not used for the purpose of providing information or for their own residential purposes
§ 10h Tax treatment of home-made apartment for residential purposes
§ 10i Pre-paid deprivation in the case of a flat-rate apartment after the Home Allowance Act beneficiaries "
6. Collection and
§ 11a Special treatment of maintenance costs for buildings in redevelopment areas and urban development areas
§ 11b Special handling of maintenance effort on architectural
7. Non-deductible
. Individual arrivals) Agriculture and forestry
(Section 2 (1) sentence 1 (1))
§ 13 Income from land-use and forestry
§ 13a Determination of the profit from agriculture and forestry by average rates
§ 14 sale of the holding
§ 14a Advantages in the sale of certain countries- and forestry
b) commercial enterprise
(§ 2 paragraph 1 sentence 1 point 2)
§ 15 Business Income
§ 15a Limited Liability Losses
§ 15b Losses related to control design models
§ 16 Operation divestment
§ 17 Sale of shares in capital
) Self-employed work
d) Non-self-employed work
) Capital assets
(§ 2 paragraph 1 sentence 1 (5))
f) Rental and leasing
) Other income
§ 22 Types of other income Income
§ 22a Pension reference notifications to the central location
§ 23 Private divestment
h) Common
§ 24a Age load amount
§ 24b Single-parent relief
§ 25 Duration of assessment, tax declaration obligation
§ 26 Spouse of spouses
§ 26a Individual spouses assessment
§ 26b spouse amusement
§ 27 (omitted)
§ 28 Taxation with continued goods communion
§ § 29
IV. Rate
§ 31 Family Performance Compensation
§ 32 Children, allowances for children
§ 32a Income Tax Rate
§ 32b Progression retention
§ 32c (omitted)
§ 32d Special tax rate on revenue from capital assets
§ 33 Extraordinary Loads
§ 33a Extraordinary load in special cases
§ 33b Pauline amounts for disabled people, survivors and carers
§ 34 Extraordinary income
§ 34a Benefits of unremoved gains
§ 34b Tax rates for revenues from extraordinary wood
Tax concessions 1. Tax reduction
for foreign
§ 34d Foreign
2. Tax reduction
for land and forestry
§ 34e (omitted)
. Tax reduction
for taxable persons with children at
Increased offsetting for residential buildings or tax favors for self-owned residential property
tax reduction for grants to
political parties and to independent
3. Tax discount
tax reduction for budget-related
Employment conditions and for
use of
§ 35a Tax reduction on expenditure on household-related employment relationships, household-related services and craftsmanship
when charged with inheritance tax
§ 35b Tax reduction when loaded with Inheritance tax
VI. Tax collection 1. Income Tax
§ 36 Income Tax Origin and Tilting
§ 37 Income Tax Prepayment
§ 37a Flat-rate tax on income tax Third
§ 37b Flat-rate income tax in
2. Tax deductions
of the wage tax (payroll tax)
§ 38 Collection of payroll tax
§ 38a Amount of payroll tax
§ 38b Wage control classes, number of Children's allowances
§ 39 Weartax deductible
§ 39a Free amount and amount of invoice
§ 39b Wage tax withheld
§ 39c Wage tax withheld without tax deduction characteristics
§ 39d (omitted)
§ 39e Procedures for the formation and application of electronic payroll tax deduction properties
§ 39f Factor method instead of control class combination III/V
§ 40 Flat-rate tax in particular Cases
§ 40a Flat-rate payroll tax on part-time employees and marginally employees
§ 40b lump-sum payroll tax for certain future-assurance services
§ 41 Recording duties on payroll tax collection
§ 41a Wage tax login and removal
§ 41b Completion of payroll deduction
§ 41c Changes in payroll tax deduction
and 42a
§ 42b employer's payroll tax rebalance
§ 42d Liability of the employer and liability for employee surrender
§ 42e Call information
§ 42f paytax outside review
§ 42g Weartax Reviewing
from capital gains tax (capital gains tax)
§ 43 Capital gains with tax deductions
§ 43a Tax on capital gains tax
§ 43b Design of the capital gains tax Capital gains tax at certain companies
§ 44 Payment of capital gains tax
§ 44a Tax withdrawal distance
§ 44b Repayment of capital gains tax
§ 45 Exclusion of the refund of capital gains tax
§ 45a Registration and Certificate of capital gains tax
§ 45b (omitted)
§ 45d Communications to the Federal Central Tax Office
§ 45e Zinc Information Ordinance Empowerment
4. Assessment of taxable
with tax-deducted
§ 46 Estimation in relation to income from non-self-employed work
. Tax deductions in construction
§ 48 Tax deprivation
§ 48a Method
§ 48b exemption certificate
§ 48c Invoice
§ 48d Special features in the case of Double Taxation
VIII. Taxation Restricted Taxable
49 Limited Taxable Income
§ 50 Special provisions for limited taxable persons
§ 50a Tax withdrawal restricts taxable
IX. Other rules,
Penal, authorization and final rules
§ 50b Auditing right
§ 50d Special features in the case of Double taxation agreements and § § 43b and 50g
§ 50e Penal rules; non-prosecution of tax offences in the case of minor employment in Private households
§ 50f BußMoney rules
§ 50g Discharge of tax withdrawal in the case of interest and royalty payments made between affiliated companies of different Member States of the European Union
§ 50h Confirmation for the purpose of granting discharge for withholding taxes in another Member State of the European Union or of the Swiss Confederation
§ 50i Taxation of certain income and application of double taxation agreements
§ 51 Empowerment
§ 51a Charting and collection of surcharge taxes
§ 52 Application rules
§ 52a (omitted)
§ 52b Transitional rules up to the application of electronic payroll characteristics
§ 53 Special rule for the Tax exemption of a child's minimum living conditions in the predisposition periods 1983 to 1995
§ 55 Final rules (special provisions for the determination of the profits according to § 4 or on average rates before the 1. 1 July 1970)
§ 56 Special provisions for taxable persons in the case referred to in Article 3 of the agreement Area
§ 57 Special Application Rules for the Production of the Unit of Germany
§ 58 Further application of legislation that has been applied before the manufacture of the unit of Germany in the area referred to in Article 3 of the Unification Treaty
X. Child
§ 62 Beneficiaries
§ 63 Children
§ 64 Meetings of multiple claims
§ 65 Other services for children
§ 66 Amount of child's money, payment period
§ 67 application
§ 68 Special contributor obligations
§ 69 Reassessment of the continued existence of Eligibility requirements through reporting data-transmission
§ 70 Setting and payment of child's money
§ 72 Setting and payment of the child's money to members of the public service
§ 74 Payment of child's money in special cases
§ 75 Invoice
§ 77 Repayment of costs in advance
§ 78 Transitional
XI. Retirement allowance
§ 79 Authorized
§ 80 vendor
§ 81 Central location
§ 81a Random Digit
§ 82 Age Pension Contracts
§ 83 Age pension allowance
§ 84 Basic allowance
§ 85 Children's allowance
§ 86 Minimum eigencontribution
§ 87 Meeting multiple contracts
§ 88 Creation of entitlement to allowance
§ 90 Procedure
§ 91 Data collection and reconciliation
§ 92 Certificate
§ 92a Use for a self-used apartment
§ 92b Procedure Use for a self-used apartment
§ 93 Pest Usage
§ 94 Method of harmful use
§ 95 Special cases of repayment
§ 96 Application of the tax order, general rules
§ 97 Transferability
§ 98 Legal Way
§ 99 Ermation
1 (to § 4d paragraph 1) Table for the calculation of the cover capital for life-long services provided by support funds
Appendix 1a (to § 13a) Determination of the profit from agriculture and forestry in accordance with Average rates
Appendix 2 (to § 43b) Companies within the meaning of Directive 90 /435/EEC
Appendix 3 (to § 50g)
tax liability
(1) 1Natural persons domicated or habitually resident in the country. Staying in the hotel is subject to unlimited income tax. 2For the purposes of this Act, the country shall also be
the Federal Republic of Germany
on the continental shelf, where natural resources are to be found there. the seabed and the subsoil of the sea are being researched or exploited, and
at the exclusive economic zone, where there are energy production plants
(2) 1Unlimited income tax obligations are also German nationals who are responsible for the style="font-weight:normal; font-style:normal; text-decoration:none; ">
domesticly neither a place of residence nor a habitual residence, and
to a domestic legal person of public law in a service relationship, and for the benefit of working wages from a domestic public cash register,
as well as Members of their household who hold German citizenship or do not receive any income or only income which is subject to income tax only in Germany. 2This applies only to natural persons who, in the State in which they reside or have their habitual residence, are only in one of the limited income tax obligations to a similar extent to a tax on income shall be used.(3) 1On request, natural persons shall also be treated as unrestricted income tax which does not have a place of residence or their habitual residence in the territory of the country, insofar as they do not have domestic income within the meaning of § 49. . 2This applies only if their income is subject to at least 90 percent of the German income tax in the calendar year or if the income not subject to the German income tax is subject to the basic allowance in accordance with § 32a paragraph 1 In the case of taxable persons in accordance with the conditions laid down in the State of residence of the taxable person, this amount shall not exceed 1; this amount shall be reduced to the extent necessary and appropriate. 3In this case, domestic income which, according to an agreement to avoid double taxation, may be taxed only to a limited extent, shall be deemed not to be subject to the German income tax. 4No account shall be taken of the income tax not covered by the German income tax when determining the income under the second sentence, which are not taxed abroad, to the extent that comparable income in Germany is tax-free. 5A further requirement is that the amount of income not subject to German income tax is proven by a certificate issued by the competent foreign tax authority. 6The tax withdrawal in accordance with § 50a shall be carried out regardless of the rates 1 to 4.(4) Natural persons who have neither a domiciliary nor their habitual residence in the territory of the country are subject to a limited income tax subject to the provisions of paragraphs 2 and 3 and § 1a if they have domestic income within the meaning of § 49. Non-official table of contents
(1) For nationals of a Member State of the European Union or of a State to which the Agreement is is applicable to the European Economic Area, which are subject to unlimited income tax obligations pursuant to § 1 paragraph 1 or which are to be treated as unlimited income tax obligations pursuant to Article 1 (3), shall apply with the application of § 10 (1a) and § 26 (3) (3) (a) 1 sentence 1:
expenses within the meaning of Section 10 (1a) shall also be considered as special expenditure Deductible if the recipient of the service or payment is not subject to unlimited income tax. 2The condition is that
the recipient of his/her residence or habitual residence in the territory of another Member State of the The European Union or a State to which the Agreement on the European Economic Area applies and
the taxation of those referred to in Article 10 (1a) of the Treaty the performance or payment to be taken into consideration by the recipient by a certificate issued by the competent foreign tax authority
the non-permanent resident spouse without domials or habitual residence in the country will be unrestricted at the request for the application of § 26 paragraph 1 sentence 1 Income tax is subject to income tax. 2Number 1 sentence 2 shall apply accordingly. 3For the purposes of Article 1 (3), second sentence, the income of both spouses shall be deducted and the basic allowance shall be doubled in accordance with Article 32a, paragraph 1, second sentence, point 1.
(2) For persons subject to unlimited income tax, the income of the two spouses shall be doubled. The terms of § 1 (2), which satisfy the requirements of § 1 (3) sentence 2 to 5, and for unrestricted income taxable persons within the meaning of Article 1 (3), which satisfy the conditions of § 1 (2), first sentence, points 1 and 2 and to , the provisions of point 2 of paragraph 1 shall apply in accordance with the rules laid down in paragraph 1, provided that the place of residence or habitual residence in the State of the foreign duty station is to be held. name="BJNR010050934BJNG000208140 " />
(1) 1The income tax is subject to
Agriculture and Forestry revenues
Business Income,
Income from Self-Work,
Income from non-self-employed work,
Capital income revenue,
Rental and leasing income,
Other income as defined in § 22,
which the Taxable persons during his unrestricted income tax liability or as domestic income during his limited income tax liability. 2To which type of arrival the income in the individual case belong, is determined in accordance with § § 13 to 24.(2) 1Income is
for agriculture, forestry, business, and Self-employed work of profit (§ § 4 to 7k and 13a),
for other types of income, the surplus of income over advertising costs (§ § 8 to 9a).
2In the case of income from capital assets, Section 20 (9) shall replace the provisions of Sections 9 and 9a, subject to the provisions of Section 32d (2).(3) The sum of the income, reduced by the amount of the retirement allowance, the amount of the relief for single parents and the deduction in accordance with Article 13 (3), is the total amount of income.(4) The total amount of income, reduced by the special expenditure and the exceptional burdens, is the income.(5) 1The income, reduced by the free amounts pursuant to Article 32 (6) and the other amounts to be deducted from income, is the taxable income, which forms the basis of assessment for the tariffy Income tax. 2Other laws shall apply to the concept of taxable income, for the purpose of which the income shall be reduced in all cases of § 32 in order to reduce the allowances in accordance with § 32 (6).(5a) 1shall establish non-tax legal standards in respect of the terms defined in the preceding paragraphs (income, total income, total income, income, taxable income), increase for the purposes of The purposes of these quantities are the amounts to be taxed pursuant to Section 32d (1) and Article 43 (5) and the tax-free amounts pursuant to Article 3 (40) and the amounts which cannot be deducted pursuant to Section 3c (2). 2The terms referred to in paragraphs 1 to 3 (income, total income, total income) referred to in paragraphs 1 to 3 shall be linked to the terms referred to in paragraphs 1 to 3; for the purposes of these terms, these quantities shall be reduced by those referred to in paragraph 10 (1) (5) Childcare costs that can be taken off.(5b) In so far as legal norms of this Act relate to the concepts defined in the preceding paragraphs (income, total income, total income, income, taxable income), capital gains pursuant to § 32d (1) and (§) § 43 (5) shall not be included.(6) 1The collective income tax, reduced by the foreign taxes to be charged and the tax reductions, increased by the tax in accordance with § 32d (3) and (4), the tax in accordance with § 34c (5) and the surcharge in accordance with § 3 (3) (3) (3) (3) (3) (a) 4 sentence 2 of the Forestry Compensatory Act as amended by the 26. August 1985 (BGBl. 1756), most recently by Article 18 of the Law of 19. December 2008 (BGBl. 2794), as amended, is the income tax to be determined. 2If the total amount of income in the cases referred to in Article 10a (2) has been reduced by special expenditure in accordance with Article 10a (1), the income tax to be determined shall be subject to the right to a benefit under Section XI of the The increase in the basic allowance in accordance with § 84, second sentence, shall be disregarded in the determination of the allowance to which the taxable person is subject. 3If the income in the cases of § 31 is reduced by the allowances in accordance with § 32 (6), the right to child benefit under Section X of the Collective Income Tax is to be added.(7)1 The income tax is an annual tax. 2The basis for fixing them is to be determined for each calendar year. 3If, during a calendar year, there is both unlimited and limited income tax liability, the domestic income obtained during the limited income tax liability shall be included in a predisposition to the to include unrestricted income tax liability.(8) The provisions of this law on spouses and marrials shall also apply to life partners and civil partnerships. Unofficial table of contents
§ 2a Negative income with respect to third countries
(1) 1Negative income
from a country and forestry industry located in a third country. Site,
from a commercial premises located in a third country,
from the bottom of the lower Partial value of an operating assets share in a third country body or
from the sale or withdrawal of an assets to an operating assets belonging to a third country body or from the dissolution or reduction of the capital of a third country body
in the cases of § 17 in the case of a share of a third country capital company,
from the participation in a trading industry as a silent partner and from a partial loan, if the debtor has a residence, registered office or executive board in a third country,
from the rental or lease of immovable property, or in kind, if these are located in a third country, or
from the dismissal of ships, provided that the transfer does not show that they are exclusively or almost exclusively in a non-member state Unless they are commercial ships, the
from a charterer equipped or
to a supplier established in a third country other than in a third country, which is subject to the conditions laid down in Section 510 (1) of the Commercial Code , or
all in all, only temporarily to a third country-based supplier who is subject to the requirements of Section 510 (1) of the Commercial Code ,
from the approach of the lower sub-value or the transfer of an asset belonging to an operating assets in the sense of letters a and b,
from the lower part-value approach, the divestment, or the removal of an asset to an operating assets
from the resolution or reduction of the capital,
in the cases of § 17 in a proportion (a
an entity with its registered office or management in a State other than a third country, in so far as the negative income is due to one of the situations referred to in points 1 to 6 above,
may only be positive Income of the same type and, with the exception of the cases referred to in point 6 (b), from the same State, in the cases referred to in point 7, on the basis of the facts of the same type from the same Member State, and shall not be subject to the following conditions: § 10d. 2The negative income is equated to profit reductions. 3To the extent that the negative income cannot be compensated for in the first sentence, it shall reduce the positive income of the same kind as the taxable person in the following periods of assessment from the same State in which: the case of point 7 on the basis of the facts of the same type from the same State. 4The reduction is only allowed to the extent that the negative income in the previous assessment periods could not be taken into account (remaining negative income). 5The negative income remaining at the end of an assessment period shall be identified separately; Section 10d (4) shall apply mutationally.(2) 1(1), first sentence, point (2) shall not apply where the taxable person proves that the negative income comes from a commercial establishment in a third country which is exclusively or almost exclusively the the manufacture or supply of goods, other than weapons, the extraction of mineral resources and the effects of industrial services, in so far as they are not used in the establishment or operation of facilities used for tourism, or in the the leasing or leasing of economic goods, including the transfer of rights, plans, patterns, procedures, experience and knowledge; the direct holding of at least one quarter of the nominal capital a capital company which exclusively or almost exclusively covers the activities referred to above and the financing relating to the holding of the holding shall be deemed to have an effect on the commercial performance of the capital company, if the The capital company has neither its management nor its head office in Germany. 2(1) (1) (3) and (4) shall not apply where the taxable person proves that the conditions set out in the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of sentence 1 have have been in charge of the assessment period in which the negative income is obtained.(2a) 1For the purposes of paragraphs 1 and 2,
as third countries shall be the States , which are not Member States of the European Union;
Third-country bodies and third country-corporations-corporations such as those who do not
In the case of the application of the first sentence, the Member States of the European Union shall be treated in the same way as those States to which the Agreement on the The European Economic Area is applicable, provided that between the Federal Republic of Germany and the other State, pursuant to Article 2 (2) of the EU administrative assistance act or a comparable two-or multi-sided agreement, the administrative assistance directive For information necessary to carry out the taxation, see
(+ + + § 2a: For application, see Section 32b (1) and § 52 + + +)
Tax-Free Revenue
Tax-free
Services from a health insurance, from a care insurance, and from statutory accident insurance,
benefits in kind and child benefits from statutory pension insurance, including benefits in kind under farmers ' old-age insurance law,
Transitional allowance according to the Sixth Book of the Social Code and cash benefits according to § § 10, 36 to 39 of the Law on the Pensions of Farmers,
the maternity allowance under the maternity protection act, the Reichsversicherungsordnung and the law on the health insurance of farmers, the special support for the Women employed in the family budget, the allowance for maternity benefit under the Maternity Protection Act and the allowance in the case of employment bans for the period before or after a maternity leave and for the day of maternity leave after a parental leave after civil service rules;
the unemployment benefit, the partial unemployment benefit, the short-time allowance, the allowance for pay, the transitional allowance, the start-up grant after the third book Social Code as well as the other benefits under the Third Book of the Social Code and the corresponding programmes of the Federal Government and of the Länder, insofar as they are employed by employees or jobseekers or for the promotion of education or training or establishment of the recipient,
the insolvency allowance, benefits on the basis of the provisions of § 169 and § 175 (2) of the Third Book Claims as well as payments by the employer to a social security institution on the basis of the statutory receivables transfer pursuant to § 115 (1) of the Tenth Book of Social Code, if an insolvency event pursuant to § 165 (1) of the Social Code Sentence 2 is also available in conjunction with the third sentence of the Third Book of the Social Code,
the unemployment allowance after the Soldata Supply Act,
Benefits to ensure livelihood and integration into work after the Second Book Social Code,
with the benefits referred to in points 1 to 2 (d), comparable to those of foreign entities established in the a Member State of the European Union, in a State to which the Agreement on the European Economic Area applies or in Switzerland;
Rentals in accordance with § 107 of the Sixth Book of the Social Code, according to § 21 of the German Civil Service Act or the corresponding national law, and in accordance with § 43 of the SoldatenSupply Act in conjunction with Section 21 of the Civil Service Act,
Advisory refunds to insured persons in accordance with § § 210 and 286d of the Sixth Book of Social Code, as well as § § 204, 205 and 207 of the Sixth Book of Social Code, Contribution refunds in accordance with § § 75 and 117 of the Law on the Pensions of the Farmers and in accordance with § 26 of the Fourth Book of the Social Code,
Services professional care facilities, which correspond to the services referred to in (a) and (b),
Capital severance payments and compensatory payments in accordance with § 48 of the Civil servants ' supply law or corresponding national law and in accordance with § § 28 to 35 and 38 of the SoldatenSupply Act
for members of the Bundeswehr, the federal police, the customs administration, the riot police of the countries, the law enforcement police and the professional fire brigade of the Länder and municipalities and with law enforcement officers of the criminal police of the federal government, the Länder and municipalities
the monetary value of the service garments that are made out of service stocks,
Garments Subsidies and wear compensation for the service clothing of the garments catering for the wearing or holding of service clothes and for service-necessary garments the enforcement officers of the criminal police as well as the members of the customs administration,
in use, food or catering grants,
the monetary value of health care provided under statutory regulations;
the money and material references used by conscripts during the military service in accordance with § 4 of the German Wehrpflichtgesetz (Wehrpflichtgesetz)
the cash and material remuneration received by the civil service provider under Section 35 of the Civil Service Act,
according to § 2 Paragraph 1 of the Wehrsoldgesetz (Wehrsoldgesetz) to soldiers in the sense of § 1 paragraph 1 of the Wehrsoldgesetz (Wehrsoldgesetz),
The Bundeswehr's reservists and reservists in the sense of § 1 of the Reservistinnen-und Reservistengesetz nach dem Wehrsoldgesetz,
the curative care that soldiers receive according to § 6 of the Wehrsoldgesetz and the civil service provider according to § 35 of the Civil Service Act,
the pocket money paid to people who do a volunteer service referred to in § 32 (4), first sentence, point 2 (d), or a comparable Cash performance;
Remuneration, which is due to public funds due to legal regulations, for military service damage, in the Voluntary Military Service Damaged, civil service damaged and in the Bundesvoluntary service Damaged or their survivors, war-damaged, war-survivors and persons treated as such are paid, as far as these are not references, which are based on of the service period. 2Equals within the meaning of the first sentence are also persons entitled to benefits under the Federal Law on Supply and Accident Insurance pursuant to the SoldatenSupply Act, the Civil Service Act or the German Civil Service Act (Civil Service Act). comparable national law;
Compensation services under the Burden Balancing Act, benefits under the Refugee Agency Act, the Federal Displaced Persons Act, the Federal Foreign Office, the Federal Foreign Office, the Federal Foreign Office, the Federal Foreign Office, the Federal The law on reparation damage, the German law on expulsions, the German National Socialist Prosecution Compensation Act, and benefits under the Compensation Act and the Compensation Act, insofar as they do not apply to capital gains within the meaning of Article 20 (1) (7) of the German Law on Compensation for Damages and paragraph 2;
financial compensation, compensation and benefits in the healing process, which are based on statutory provisions for indemnity national-socialist injustice. 2The tax liability of remuneration from a newly founded or re-established service relationship, as well as from a previous service ratio, which is repaid for reasons of restitution, or for reasons of restitution. again, remains unaffected;
Pensions due to age and pensions due to reduced earning capacity from the statutory pension insurance scheme, which is subject to persecuted in the sense of § 1 of the Bundesentschädigungsgesetz (Bundesentschädigungsgesetz), if pension rights are included in the pension due to the prosecution. 2Pensions due to death from the statutory pension insurance if the deceased insured person was persecuted within the meaning of Section 1 of the Federal Compensation Act and if pension rights are due to the persecution in this pension
Refunds pursuant to § 23 (2), first sentence, number 3 and 4, and § 39 (4) sentence 2 of the Eighth Book Social Code;
Revenue of a host family for the reception of a disabled person or a disabled person under § 2 paragraph 1 of the Ninth Book Social Code on care, care, Accommodation and catering, which are based on the performance of a service provider in accordance with the Social Code. 2For revenue within the meaning of sentence 1, which are not based on the performance of a service provider in accordance with the Social Code, the same shall apply up to the amount of benefits provided for in the Twelfth Book of the Social Code. 3Where the income of the host family referred to in the first sentence exceeds the tax-free amount, the expenditure directly related to the activity shall be subject to a derogation from the expenditure of the host family. § 3c shall only be deducted as operating expenses in so far as they exceed the amount of the tax-free income;
Trades from public funds or from Funds of a public foundation which are authorised for the purpose of promoting education or training, science or art, for the purpose of providing assistance or aid for the purpose of promoting direct support. 2Darts do not include children's allowances and child allowances, which are granted on the basis of remuneration laws, special tariffs or similar rules. 3A prerequisite for the tax exemption is that the recipient is not required to pay a certain amount of scientific or artistic consideration or to a specific employee's activity. 4The benefits from public funds on the basis of the need for assistance are equal to the contribution reductions and premium repayments made by a institution of the statutory health insurance for non-eligible persons. Aid;
from a federal fund or Landeskasse paid pay, which is the one
in a federal law or state law,
based on a federal or state empowerment based provision or
of the federal government or of a state government
as an allowance for allowance and the other as an allowance in the budget. be expelled. 2The same shall apply to other remuneration paid to persons performing public services as an allowance from public funds, unless it is determined that they are responsible for loss of earnings or loss of time , or the expenses which the recipient has to pay;
the travel expenses paid by public funds, Repayment of expenses and allowances. 2The allowances paid as travel expenses for catering are only tax-free to the extent that they do not exceed the lump sums in accordance with § 9 paragraph 4a; severance funds are only tax-free to the extent that they are subject to the provisions of § 9 (4a) (1) (3) (5) and (4a) shall not exceed the amount of expenditure incurred;
Grants from a institution of the statutory pension insurance scheme to the expenditure incurred of a pensioner for his health insurance and shares borne by the statutory pension insurance institution (§ 249a of the Fifth Book of the Social Code) in the contributions for statutory health insurance;
the remuneration that employees outside of the public service have from their an employer for reimbursement of travel expenses, removal costs or additional expenses in the case of double financial management, provided that they do not exceed the expenses deductible in accordance with § 9 as a cost of advertising;
Contributions to the contribution according to § 32 of the Law on the Pensions of Farmers;
the repayment for a loan to the Bank for displaced persons and the injured party (burden-equalisation bank) in favour of the compensation fund (Section 5 of the Act on Equalisation of the goods), if the loan is in accordance with Article 7f of the Law as amended by the 15. September 1953 (BGBl. 1355) was deductible in the year of devotion as operating expenditure;
the grants awarded by the Federal President for moral or social reasons to special deserved persons or their Survivors;
the services according to the prisoner assistance law, the criminal law rehabilitation law, the administrative law rehabilitation law and the professional Rehabilitation Act;
Benefits that are granted under the Federal Child Money Act;
Compensation in accordance with the Infection Protection Act of 20. July 2000 (BGBl. 1045);
Revenue from secondary activities as trainers, trainers, educators, supervisors or comparable professional activities, from: In the case of persons with a secondary professional activity or the secondary professional care of elderly, sick or disabled persons, on the service or on behalf of a legal person under public law who is in a Member State of the European Union or in a State to which the Agreement on the European Economic Area is applicable, or a body governed by Article 5 (1) (9) of the Corporation Tax Law for the promotion of charitable, charitable and ecclesiastic Purpose (§ § 52 to 54 of the Tax Code) up to a total of 2 400 Euros per year. revenue for the activities referred to in the firstis exceeded, the amount of the tax-free amount shall be the amount of the expenditure directly related to the activities of the part-time activities by way of derogation from § 3c are deducted only in so far as they exceed the amount of tax-free revenue;
Revenue from secondary vocational training Activities in the service or order of a legal person under public law situated in a Member State of the European Union or in a State to which the Agreement on the European Economic Area applies, or a facility for the promotion of charitable, charitable and ecclesiastic purposes (Sections 52 to 54 of the Tax Code) falling within the provisions of Section 5 (1) (9) of the Corporate Tax Law up to a total of 720 Euros per year. 2The tax exemption is excluded if a tax exemption according to § 3 (12), (26) or (26b) is granted for the income from the activity, in whole or in part. 3The revenue for the activities referred to in the first sentence shall be the tax-free amount, and may, by way of derogation from § 3c, be the amount of expenditure directly related to the activities of the part-time activities. are deducted only in so far as they exceed the amount of the tax-free income;
expenses for expenses according to § 1835a of the Civil Code, in so far as they, together with the tax-free revenue within the meaning of point 26, do not exceed the free amount referred to in the first sentence of paragraph 26. 2Number 26, second sentence, shall apply accordingly;
the basic amount of the production expenses and the compensation under the law to promote the Adjustment of the agricultural activity up to the maximum amount of EUR 18 407;
the increases within the meaning of Article 3 (1) (1) (a) , as well as the contributions and expenses within the meaning of § 3 (1) (1) (b) and § 4 (2) of the Retirement Part-Time Act, the surcharges, the non-insurance employees within the meaning of Article 27 (1) (1) (1) to (3) of the Third Book Social Code to increase the number of employees during part-time periods according to official legal regulations or principles, as well as the payment by the employer to take over the contributions within the meaning of § 187a of the Sixth Book of Social Code, to the extent that: they do not exceed 50 percent of the contributions;
the salary and salaries,
the diplomatic representatives of foreign states, the officials assigned to them, and the persons in their services are given. 2This does not apply to German nationals or to persons permanently resident in Germany;
the professional consulates, the consular members and the consular staff. of their staff, to the extent that they are members of the sending State. 2This does not apply to persons who are permanently resident in the country or who pursue a profession, trade, or other profitable activity outside their office or service;
Compensation for the operational use of tools of a worker (tool money), insofar as they do not obviously bear the corresponding expenses of the employee ;
the typical workwear which the employer leaves to his employee free of charge or with a reduced price; the same shall apply to a cash-off of a not only a single contractual claim for the provision of typical professional clothing, if the cash solution is operationally initiated and does not obviously exceed the corresponding expenses of the employee;
the free or reduced collection promotion of a worker between the home and the first place of activity, as well as for journeys pursuant to § 9 (1) sentence 3 (4a) sentence 3 with a means of transport provided by the employer, in so far as the collection subsidy is necessary for the operational use of the employee;
in addition to the already -employee benefits provided by the employer for the accommodation and care of non-school-aged workers in kindergartens or comparable facilities;
In addition to the already-trained working wage, the employer provided services to improve the general health condition and the workplace health promotion, which comply with the requirements of § § 20 and 20a of the Fifth Book of Social Code in terms of quality, purpose binding and target jurisdiction, insofar as they do not exceed 500 euros in the calendar year;
In addition to the already-trained working wage, the employer's services
have been added to the Service providers advising or providing caregivers with respect to the care of children or dependants, as well as
for short-term care of children within the meaning of § 32 paragraph 1, which is the 14. Have not yet completed their life year or which have been due to a prior completion of the 25. Life-year physical, mental or mental disabilities are not capable of maintaining themselves or of dependants of the employee who are in need of care if the care for compelling reasons and for reasons of occupation has been is necessary, even if it takes place in the employee's private household, in so far as the benefits do not exceed 600 euros in the calendar year;
Revenue of the officials employed by Deutsche Post AG, Deutsche Postbank AG or Deutsche Telekom AG, insofar as the revenue without restructuring of the postal service and telecommunications according to points 11 to 13 and 64 tax-free
Revenue for basic care or domestic care services up to the amount of the care money according to § 37 of the Eleventh Book of the Social Code, if: these services are provided by relatives of the person in need of care or by other persons who thus fulfil a moral duty within the meaning of § 33 (2) with regard to the person in need of care. 2The same applies if the person in need of care benefits from private insurance contracts in accordance with the provisions of the Eleventh Book of Social Code or a flat-rate allowance under state aid rules for home care
Premia, which the taxable person has to pay for the personal the use of services provided free of charge by undertakings which, for the purposes of customer retention in general, provide for commercial transactions in a scheduled procedure accessible to all, to the extent that the value of the premiums is EUR 1 080 in the calendar year;
the benefit of the employee as part of a current service from the non-remunerated or discounted dismissal of financial holdings within the meaning of Article 2 (1) (1) (a), (b) and (f) to (l) and (2) to (5) of the Fifth Property Education Act, as amended by the Notice of 4. March 1994 (BGBl. 406), as last amended by Article 2 of the Law of 7. March 2009 (BGBl. 451), as amended, at the employer's company, to the extent that the advantage does not exceed 360 euros in the calendar year. 2The condition for the tax exemption is that the participation shall be open to at least all employees who, at the time of the announcement of the offer, remain uninterrupted for one year or more in a current service relationship with the Companies. 3As a company of the employer within the meaning of the first sentence, a company shall also apply within the meaning of Section 18 of the German Stock Corporation Act (AktG). 4The value of the asset participation is the gemone value;
the operating assets or revenue generated from the sale or removal of shares Entities, associations of persons and assets of which the beneficiary is a recipient of income within the meaning of Article 20 (1) (1) and (9), or an organ company within the meaning of Section 14 or Article 17 of the Corporate Tax Law, or from their dissolution or reduction of their nominal capital or from the approach of such assets with the value resulting from Article 6 (1) (2), third sentence, as far as they are related to income from agriculture and forestry, from industrial operations or from self-employed work. 2This does not apply to the extent that the lower part-value approach has led to a reduction in profits and in so far as such loss of profits does not result from the recognition of a value resulting from the third sentence of Article 6 (1) (2) of the Regulation, has been balanced. 3Sentence 1 shall not apply, except in the case of multiple assets, from the approach to the value resulting from the third sentence of Article 6 (1) (2), also not, to the extent that deductions pursuant to § 6b or similar deductions have been carried out fully tax-effectively.
the selling price within the meaning of Article 16 (2), in so far as it is related to the sale of shares in entities, associations of persons and property , the benefits of which are attributable to the recipient of income within the meaning of Section 20 (1) (1) and (9), or to an organ company within the meaning of § 14 or § 17 of the Corporate Tax Law. 2Sentence 1 shall apply accordingly in the cases referred to in Article 16 (3). 3(a) sentence 3 shall apply accordingly,
of the selling price or of the mean value within the meaning of Section 17 (2). 2Sentence 1 shall be applied in the cases referred to in Article 17 (4),
the references within the meaning of Section 20 (1) (1) and of the revenue in the sense of the Section 20 (1) (9). 2This applies only to the extent that they have not diminished the income of the performing body. 3Sentence 1 (d), second sentence, shall not apply in so far as a concealed profit distribution has increased the income of a person close to the taxable person and Section 32a of the Corporate Tax Act has increased the income of a person close to the taxable person to the apportionment of the person concerned.
of the references within the meaning of Section 20 (1) (2),
the special charges or benefits within the meaning of § 20 (3), which, in addition to the revenue referred to in § 20 (1) (1) and (2) (2) (2) (a) (a), or
the profit from the sale of dividends and other claims within the meaning of Article 20 (2), first sentence, point 2 (2) (2) (2) (2) (2) (2) (2) (2) ( a,
the profit arising from the assignment of dividends or other claims within the meaning of § 20 (2) sentence 1 (2) (a) in conjunction with § 20 paragraph 2 (2),
the references within the meaning of section 22 (1), second sentence, to the extent that they are deducted from a corporation which is not exempt from the corporation tax, the association of persons or
2This applies to sentence 1 (d) to (h) only in conjunction with Section 20 (8). 3Sentence 1 (a), (b) and (d) to (h) shall not apply to shares held by credit institutions and financial services institutions in accordance with Section 1a of the Banking Act in conjunction with Articles 102 to 106 of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 646/2012 (OJ L 327, 22.9.2012, p. 1), or directly in accordance with Articles 102 to 106 of Regulation (EU) No 575/2013, the same shall apply to shares held by financial undertakings within the meaning of the law on credit with the aim of: the short-term achievement of an own-trade success. The second sentence of 43 shall also apply to credit institutions, financial services institutions and financial undertakings established in another Member State of the European Union or in another Contracting State of the European Union. EEA Agreement;
40% of the remuneration referred to in Section 18 (1) (4);
Profit distributions to the extent that the calendar year or marketing year in which they are obtained or, for the preceding seven calendar years or marketing years, from a holding in the same foreign company, amounts of the same amount (Article 10 (2) of the § 11 (1) and (2) of the Foreign Tax Act, as amended by Article 12 of the Act of 21. December 1993 (BGBl. 2310), and the taxable person proves this; § 3c (2) applies accordingly;
profits from the sale of a stake in a the foreign capital company and the dissolution or reduction of its capital, in so far as it applies to the calendar year or marketing year in which it is obtained, or to the preceding seven calendar years or marketing years from a Participation in the same foreign company (§ 10 (2) of the Foreign Tax Act) subject to the income tax, § 11 (1) and (2) of the External Tax Act, as amended by Article 12 of the Law of 21. December 1993 (BGBl. 2310), the taxable person proves this and the amount of the payment is not paid to him as a share of the profit.
2The examination as to whether the amounts of the income tax are subject to the amount of the income tax, In the context of the separate determination according to § 18 of the External Tax Act;
the benefits paid pursuant to the Fulbright Agreement
The honorary sold for artists as well as donations from funds of the German Artists ' Aid, in the case of payments from public funds, which are due to the the need for the artist's needs;
Scholarships, which are made from public funds or from intergovernmental or superstate institutions to which the The Federal Republic of Germany is a member of the Federal Republic of Germany for the promotion of research or for the promotion of scientific or artistic training or further training. 2The same shall apply to scholarships granted for the purposes specified in the first sentence by a body set up or administered by a public-law body, or by a body, Persons ' association or mass of assets within the meaning of Section 5 (1) (9) of the Corporate Tax Law. 3A prerequisite for the tax exemption is that
the scholarships one for the
The recipient does not commit to a specific scientific or artistic consideration or to a specific work of work is;
the benefits of the worker from the private use of in-company data-processing equipment and telecommunications equipment, as well as their accessories; out of system and application programs made available for private use, which the employer also uses in its operation, and from the services provided in connection with these grants. 2Sentence 1 shall apply accordingly to taxable persons to whom the benefits are granted in the course of an activity for which they receive an allowance in the sense of Section 3 (12);
Benefits pursuant to § 14a (4) and § 14b of the Workplace Protection Act;
Benefits under the Maintenance Assurance Act, insofar as they are not subject to tax obligations under Article 15 (1) sentence 2;
the amounts that the employee receives from the employer to spend on it (continuous monies), and the amounts that are replaced by the employee's expenses for the employer (outsourcing);
gratuits, which are published on the occasion of a Work performance shall be given to the employee of third parties voluntarily and without any legal claim to them, in addition to the amount to be paid for this work performance;
the transfer of value credits according to § 7f, paragraph 1, sentence 1, point 2 of the fourth book Social Code on the German Pension Insurance Association. 2The benefits from the value credit provided by the Deutsche Rentenversicherung Bund are part of the income from non-self-employed work within the meaning of § 19. 3They are to be withheld payroll tax;
Interest on compensation claims for German foreign bonds within the meaning of § § 52 to 54 of the Eviction Act for German foreign bonds in the adjusted version published in the Bundesgesetzblatt, Part III, outline number 4139-2, insofar as the claims for compensation are directed against the federal government or the Länder. 2The same shall apply to the interest on debt securities and debtor claims which, in accordance with § § 9, 10 and 14 of the Act, for more detailed regulation of the compensation claims for foreign bonds in the German Federal Law Gazproc, Part III, Outline number 4139-3, published as published, issued or registered by the Federal Government or the countries for compensation claims;
in the Cases of Section 4 (2) (2) and (3) of the occupational pension law of 19. December 1974 (BGBl. 3610), as last amended by Article 8 of the Law of 5. July 2004 (BGBl. 1427), in the current version of the current version of the pension scheme, in accordance with Article 4 (5) of the Occupational Pensions Act, when the occupational pensions of the former and the new employer via a pension fund, a pension fund, a A pension fund or a life insurance company is being implemented. 2Sentence 1 shall also apply if the transfer value is made by the former employer or by a support fund to the new employer or other support payment. 3The benefits of the new employer, the fund of assistance, the pension fund, the pension fund or the life insurance undertaking on the basis of the amount set out in the first and second sentences shall be included in the income to which the benefits are: If the transfer in accordance with Section 4 (2) (2) and (3) of the Occupational Pensions Act had not been carried out;
which, according to § 10 of the Pension compensation law of 3. April 2009 (BGBl. 700), in the version in force (internal division), transfer of rights for the countervailing person to the detriment of the rights of the person who compensates for the compensation. 2The benefits from these rights are included in the person entitled to compensation for the income to which the benefits would be included in the countervailing person if the internal division did not take place ,
the compensation value provided for in accordance with Article 14 of the Supply Compensation Act (external division) in order to justify the rights of the person entitled to compensation to the detriment of the rights of the person who compensates for compensation, in so far as benefits from such rights would lead to taxable income pursuant to § § 19, 20 and 22. 2Sentence 1 shall not apply in so far as services based on the justified right would lead to income from the person entitled to compensation pursuant to § 20 (1) (6) or 22 (1) sentence 3 (a) double letter bb. 3The provider of the compensatory person shall inform the supplier of the compensatory person of the basic principles necessary for the taxation of benefits. 4This does not apply if the provider of the compensatory person already knows the fundamentals or can determine from the data available to him and this circumstance is the provider of the compensatory persons Person has been informed;
Transfers of pension assets within the meaning of § 92 to another on the name of the taxable person Retirement pension agreement (Section 1 (1), first sentence, point 10 (b) of the Retirement Pension Certification Act), in so far as the benefits would result in taxable income pursuant to Section 22 (5). 2This applies according to
when the occupational retirement provision in so far as the old-age pension fund is provided for the benefit of an old-age pension under the name of the taxable person,
if in the case the death of the taxable person shall be transferred to an old-age pension contract denominated in the name of the spouse, if the spouses have not lived permanently separately at the time of the death of the person entitled to the pension (§ 26 (1) and reside or habituate in a Member State of the European Union or of a State to which the Agreement on the European Economic Area is applicable
style="font-weight:normal; font-style:normal; text-decoration:none;"> Transfer of rights from a contract certified according to § 5a pension scheme to another on the name of the taxable person in accordance with § 5a pension scheme certification act certified;
which is based on an agreement with an establishment between the state or the national authorities the values transferred from the right to retirement, insofar as they are used to justify the right to old-age pensions in the case of an establishment between the Member State or the state. 2The benefits on the basis of the amount referred to in the first sentence are included in the income that includes the services provided by the receiving institution;
The employer's contributions pursuant to § 19 (1) sentence 1 (3) sentence 1 from the first employment relationship to a pension fund for setting up a non-capitalist company Pension provision, which provides for the payment of the promised old-age, invalidity or survivor's pension in the form of a pension or a payout plan (Section 1 (1), first sentence, point 4 of the pension scheme). , in so far as these benefits in the calendar year do not exceed 1 per cent of the contribution ceiling in the general pension insurance scheme. 2The maximum amount referred to in the first sentence shall be increased from 1. January 2014 to 2 percent, from 1. January 2020 to 3 percent and from 1. January 2025 to 4 percent of the contribution rate limit in general pension insurance. 3The amounts according to the rates 1 and 2 are to be reduced in each case by those tax-free pursuant to § 3 (63) sentence 1, 3 or 4;
the amounts, which pays the social fund for the benefit of the insured person under the Künstlersozialversicherungsgesetz (Social Insurance Act) from the advent of the social insurance levy and the federal grant to a social security institution or to the insured person;
the housing allowance according to the Housing Money Act, other benefits from public households or utility to reduce the rent or burden within the meaning of Section 11 (2) (4) of the Housing money law as well as public subsidies to cover current expenses and interest benefits in the case of loans granted from public budgets, for a home used for domestic purposes in their own home or to own a home Condominig used for residential purposes, in so far as the grants and interest rate advantages benefit from the corresponding support with public funds in accordance with the Second Housing Act, the Housing Promotion Act or a Land Law Do not exceed housing support, the grant for residential property formation in inner-city old buildings according to the regulations on urban rebuilding East in the administrative arrangements for the granting of grants from the federal government to the Länder pursuant to Article 104a (4) of the Basic Law on the Promotion of Urban Development Measures;
The additional funding pursuant to § 88e of the Second Housing Act and Section 51f of the Housing law for the Saarland and cash benefits which a tenant receives for the purpose of housing cost relief according to the Housing Promotion Act or a Land Law for Housing Promotion, to the extent that the income is to be attributed to the tenant, and the Benefits from a rental apartment transfer in connection with an employment relationship in so far as they have the advantages of corresponding support under the Second Housing Act, according to the Housing Promotion Act or a Land Act to the Do not exceed housing support;
benefits from public funds to workers in the coal, coal and ore mining, lignite and lignite mining industries, and the iron and steel industry on the grounds of decommissioning, restriction, conversion or rationalization measures;
Services pursuant to § 4 (1) (2), § 7 Paragraph 3, § § 9, 10 (1), § § 13, 15 of the Development Helpers-Law;
Employer's expenditure on securing the future of the employee, insofar as the employer in accordance with the provisions of social insurance law or other statutory provisions or a provision based on legal authorisation, and it is not a question of contributions or contributions by the employer as defined in points 56 and 63. 2The expenditure of the employer for the safeguarding of the future, which is provided on the basis of a statutory obligation, shall be equal to the employer's contributions to the expenses incurred by the employee
for life insurance,
for the voluntary insurance in the statutory pension insurance,
for a public-law insurance or supply of its occupational group,
if the employee has been exempted from the compulsory insurance in the statutory pension insurance scheme. 3The grants are tax-free only to the extent that they are in total half of the insurance obligation in the general pension insurance scheme when they are exempt from the obligation to insure insurance in the general pension scheme. Pension insurance does not exceed two-thirds of the total expenditure of the employee and is not higher than the amount of the employer's liability in the case of compulsory insurance in the general pension insurance scheme or in the scarcity Pension insurance would be payable. 4The rates 2 and 3 apply analogously to the employer's contributions to a pension fund, if the employee is not employed by the employer at home and the employer makes no contributions to the statutory pension fund. Pension insurance in Germany; contributions by the employer to a pension insurance based on legal obligation to be set up;
Contributions of the employer from the first employment relationship with a pension fund, a pension fund or a direct insurance scheme for the establishment of a capital-covered occupational pension scheme, in which a disbursal of the promised old-age, invalidity, or invalidity benefits, or Survivor benefits in the form of a pension or a payout plan (§ 1 (1), first sentence, point 4 of the retirement pension certification act of 26 June 2011). June 2001 (BGBl. 1310, 1322), as last amended by Article 7 of the Law of 5. July 2004 (BGBl. 1427), as amended), provided that the contributions in the calendar year do not exceed 4% of the contribution ceiling in the general pension insurance scheme. 2This does not apply to the extent to which the employee has required, in accordance with Section 1a (3) of the occupational pension law, that the conditions for a promotion pursuant to Section 10a or Section XI are fulfilled. 3The maximum amount after the first sentence shall be increased by EUR 1 800 if the contributions within the meaning of the first sentence are made on the basis of a supply commitment after the 31. It was granted in December 2004. 4Contributions within the meaning of the first sentence of the termination of the service shall be tax-free insofar as they multiply EUR 1 800 by the number of calendar years in which the employment relationship of the worker is the employer has not exceeded; the multiplied amount shall be reduced by the tax-free contributions of the employer in the calendar year in which the employment relationship is terminated and in the six cases in accordance with the rates 1 and 3 previous calendar years; calendar years prior to 2005 are not to be taken into consideration;
for workers who are nationals of a national a legal person of public law in a service relationship and for the purpose of obtaining a working wage from a national public cash register, the remuneration for an activity abroad insofar as it exceeds the working wage which is the subject of the employees would be able to work at the same place as the paying public cash register. The first sentence of 2shall also apply where the employment relationship exists with another person who determines the working wage in accordance with the rules in force within the meaning of the first sentence and the working wage is paid from a public cash register; and is applied in whole or in part from public funds. 3In the case of other workers posted abroad for a limited period of time, who have a place of residence or habitual residence there, the purchase force compensation granted to them by a domestic employer shall be tax-free, in so far as it does not exceed the amount permitted for comparable international service remuneration in accordance with Section 55 of the Federal Law on Remuneration;
Contribution of the institution of insolvency protection (Section 14 of the Company Law Act) in favour of a Persons entitled to the pension and their survivors to a pension fund or a life assurance undertaking for the purpose of redeeming obligations which the institution of insolvency protection has to fulfil in the event of a security against the person entitled to benefit, and of its survivors,
Benefits for the assumption of pension benefits or incontestable pension rights by a pension fund or a pension fund, or Companies of life insurance in the cases referred to in § 4 (4) of the Company Law and
the acquisition of claims by the employee a third party in the event of the opening of the insolvency proceedings or in the cases of the fourth sentence of Section 7 (1) of the Occupational Pensions Act, to the extent that the third party, in addition to the employer, is responsible for the performance of claims on the basis of existing pension obligations or supply arrangements to the employee and his survivors; this shall apply if the third party is in favour of the value credit from an agreement on the part-time period in accordance with the age part-time act of 23. July 1996 (BGBl. 1078), as last amended by Article 234 of the Regulation of 31 December 2008. October 2006 (BGBl. 2407), as amended or on the basis of value credits from a working time account in the cases referred to in the first half-sentence, for the employer.
2In the cases referred to in point (a), (b) and (c) includes the benefits of the pension fund, the life insurance undertaking or the third party to the income which would include those services which would be provided without the occurrence of a case under (a), (b) and (c). 3To the extent that they belong to the income from non-self-employed work within the meaning of § 19, they are to be withheld from their payroll tax. 4For the collection of the payroll tax, the pension fund, the life insurance company, or the third party as an employer and the benefit recipient as an employee;
Achievements of an employer or a support fund to a pension fund for the adoption of existing pension obligations or supply arrangements by the Pension funds if an application has been submitted in accordance with Section 4d (3) or § 4e (3);
the education allowance according to the Federal Education Money Act and comparable achievements of the countries,
the Parental allowance according to the Federal Elternary and Parental Law and comparable benefits of the Länder,
Services for parenting in mothers of the birth covenant 1921 according to § § 294 to 299 of the Sixth Book of the Social Code as well as
Zustrikes, which according to § § 50a to 50e of the civil service law or in accordance with § § 70 to 74 of the SoldatenSupply Act or similar regulations of the Länder for a prior to the 1. January 2015 born child or for one before 1. In the case of the meeting of times for several children according to § 50b of the German Civil Service Act or § 71 of the Soldatenpensions Act or comparable The rules of the countries apply if one of the children is before the 1. January 2015 was born;
the aid provided for by the Act on Aid for Persons infected with the hepatitis C virus by anti-D-immune prophylaxis 2. August 2000 (BGBl. 1270);
The HIV-Infected Persons Foundation of the Foundation "Humanitarian Aid for Blood Products" in accordance with the HIV-Help Act of 24 December 2008. July 1995 (BGBl. I p. 972);
the assets increase or revenue from the divestment of land and buildings, which are located on the 1st floor of the building. at least five years on which the taxable person's domestic assets are fixed on the basis of a post-31. December 2006 and before 1. (b)
the number of operating assets, or a pre-REIT (a pre-REIT),
which is due to the registration of a taxable person in the Commercial Register as REIT-Aktiengesellschaft within the meaning of the REIT Act of 28. May 2007 (BGBl. 914) by the application of Section 13 (1) and (3) sentence 1 of the Corporate Tax Law on land and buildings, if these economic goods are before the 1. 1 and 3 of the German Corporate Tax Act (Corporate Tax Law) at a time before 1 January 2005, and the final balance sheet within the meaning of Section 13 (1) and (3) of the Corporate Tax Law. January 2010.
2Set 1 is not applicable,
if the Taxable persons shall be sold or abandoned and the capital gains shall be taxed in accordance with § 34,
to the extent that the taxable person is subject to the regulations of § § 6b and 6c (c
in so far as the approach of the lower partial value has led to a reduction in profits in full and insofar as this loss of profit does not result from the An approach of a value resulting from the fourth sentence of Article 6 (1) (4),
if, in the case of the first sentence, point (a), the carrying amount plus the Disposal costs exceed the disposal proceeds or, in the case of the sentence 1 (b), the carrying amount exceeds the partial value. 2The taxable person shall determine the profit in accordance with Article 4 (3), the cost of the purchase or production shall be reduced to the place of the carrying amount by the deductions made for wear and/or Reduction in substance,
insofar as the taxable person in the past has deducted deductions from the cost of the purchase or production of economic goods within the meaning of the sentence 1 pursuant to § 6b or similar deductions have been made fully tax-effective,
if it is a transfer in the context of legal transactions that are The tax exemption is subject to the conversion tax act and the transfer to a value below the mean value.
3The tax exemption is not retroactive if
within a period of four years since the conclusion of the contract within the meaning of sentence 1 (a) of the (b)
the pre-REIT or any other pre-REIT as its overall rights successor loses the pre-REIT status in accordance with § 10 paragraph 3 sentence 1 of the REIT Act,
REIT-Aktiengesellschaft within a period of four years since the conclusion of the contract within the meaning of sentence 1 (a) or after the closing date of the final balance sheet in the sense of the 1 (b) in no assessment period fulfils the conditions for exemption from tax,
the tax exemption of REIT-Aktiengesellschaft within a Period of four years since the conclusion of the contract within the meaning of sentence 1 (a) or after the closing date of the final balance sheet as defined in the sentence 1 (b),
the Federal Central Office for Taxes to the acquirer within the meaning of sentence 1 (a) the status as pre-REIT within the meaning of § 2 sentence 4 of the REIT Law of 28. May 2007 (BGBl. 9.
4The exemption from tax is also retroactive if the assets within the meaning of the first sentence of sentence 1 (a) from the acquirer to the transferor or a person close to it in the sense of § 1 (2) of the External Tax Act and the transferor or any person close to it within the meaning of Article 1 (2) of the External Tax Act after the expiry of a period of two years since the acquisition of the acquirer as REIT-Aktiengesellschaft in the Commercial Register is directly or indirectly involved in more than 50% of the shares. 5The property advertiser shall be liable for the taxes resulting from the retroactive loss of the tax exemption;
which is a public service provider. Cash paid for the acquisition of a stake in a capital company in the amount of 20% of the cost of acquisition, but not more than 50 000 euro. 2A requirement is that
the share of the capital company is longer than three years,
the capital company whose shares are acquired,
no older than 10 years, where the date of the company's registration in the commercial register is significant,
less than 50 employees (full-time equivalents),
an annual turnover or an annual balance sheet total of a maximum of 10 million euros, and
is not listed and does not prepare an IPO
the grant recipient the 18. The company has completed a life year or is a GmbH whose shareholders are 18 years old.
(+ + + § 3: For the application, see § 52 + + +)
(+ + + § 3: For application see Section 52a (3) + + +)
(+ + + § 3 No. 40: For application see Section 19 (2) and 3 InvStG + + +)
(+ + + § 3 No. 41: For application see § 19 (4) InvStG + + +)
§ 3 No. 12 sentence 1 idF v. 26.7.1957: In accordance with the decision-making formula, Article 3 (1) GG is incompatible with Article 3 (1). BVerfGE v. 11.11.1998; 1999 I 370-2 BvL 10/95- Non-official table of contents
- Non-official table of contents
§ 3b Tax exemption from surcharges for Sunday, public holiday or night work
(1) Tax-free are surcharges that apply to Sundays, public holidays actually or night work in addition to the basic wage, as far as they are
for night work 25 percent,
Subject to numbers 3 and 4 for Sunday work 50 percent,
subject to point 4 for Work on the 31. December 14, 2013 and at the public holidays 125 percent,
for work on 24. December 14, 2016 at 3:20 pm and 26. December and 1. May 150 percent
of the basic wage.(2) 1Basic wage is the current working wage, which is payable to the employee at the regular working time for which he is responsible for the respective payroll period; he is to be converted into an hourly wage and with a maximum of 50 euros - 2Night work is the work in the time from 8 p.m. to 6 a.m. 3Sunday work and holiday work is the work in the time from 0 am to midnight of the respective day. 4The statutory public holidays are determined by the regulations in force at the place of work.(3) By way of derogation from paragraphs 1 and 2, if the night work is included before 0 a.m., the following shall apply:
For night work between 0 a.m. and 4 a.m., the Surcharge rate to 40 percent,
as Sunday work and holiday work, the work also applies in the period from 0 am to 4 am of the following on Sunday or holiday Day.
§ 3c Proportional Deductions
(1) Expenditure, insofar as it is subject to tax-free income in immediate the economic context, shall not be deducted as operating expenditure or advertising costs; paragraph 2 shall remain unaffected.(2) 1Operating capital changes, operating expenses, disposal costs or advertising costs, which are subject to the operating assets or revenues underlying the provisions of section 3, point 40, or to remuneration in accordance with § 3 point 40a in the economic context, irrespective of the extent to which the assets or revenue are incurred, may only be deducted from 60% in the determination of the income; the same shall apply where the income is determined by the Determination of the income of the value of the operating assets or of the share in the operating assets or the cost of acquisition or production or of the value which is to be taken into consideration in their place are to be taken into account. 2Sentence 1 shall also apply to operating assets or operating expenses incurred in connection with a loan claim or from the use of collateral provided for a loan when the loan is or the security is granted by a taxable person who is or has been involved in more than one quarter directly or indirectly in the basic or capital stock of the body of the body which was granted the loan. 3Sentence 2 shall not be applied in so far as it is proved that a third party also has granted or not yet recovered the loan in the same circumstances; only the own means of securing the loan are the The body must be taken into account. 4The rates 2 and 3 shall apply in accordance with claims arising from legal acts which are economically comparable to a loan. 5Profits from the approach to the value of the value referred to in Section 6 (1) (2), second sentence, shall remain in the calculation of the income except as far as the preceding partial value depreciation sentence 2 has been applied. 6Sentence 1 shall also be applied irrespective of an economic link with the operating assets or revenues underlying the provisions of section 3, point 40, or with remuneration pursuant to section 3 (40a) of this article To apply operating assets, operating expenses or disposal costs incurred by a shareholder of a corporation, to the extent that these are subject to a non-remunerated transfer of economic goods to the company in the company's relationship The taxable person is connected to the free-of-charge part and the taxable person is responsible for more than one quarter, directly or indirectly, in the basic or capital stock of such goods. The body is or has been involved. 7For the purposes of the application of the first sentence, the intention to obtain a number of operating assets or revenue within the meaning of Section 3 (40) or of remuneration within the meaning of Section 3 (40a) shall be sufficient. 8Sentence 1 shall also apply to impairment of the share of an organ company which is not attributable to profit distributions. 9§ 8b (10) of the Corporate Tax Act shall apply mutatily.(3) Operating capital reductions, operating expenses or disposal costs, which are in economic connection with the operating assets or revenue within the meaning of Section 3 (70), shall be allowed, irrespective of the amount of the investment period the operating assets or receipts are incurred, only half of them are deducted.
(+ + + § 3c: For application, see § 52 + + +)
(+ + + § 3c: For application see § 52a (4) (4 + + + +)
(1) 1profit is the Difference between the operating assets at the end of the marketing year and the operating assets at the end of the previous marketing year, multiplied by the value of the deprivation and reduced by the value of the deposits. 2All goods (cash, goods, products, uses and services) are taken by the taxable person for himself, for his household or for other non-business purposes in the course of the The financial year has been taken. 3A removal for non-business purposes shall be the same as the exclusion or limitation of the tax law of the Federal Republic of Germany in respect of the profit from the sale or use of an economic asset. 4An exclusion or limitation of the tax law relating to the profit from the sale of an economic asset is in particular present if a previously held premises of the taxable person are not to be assigned to a foreign establishment. 5Sentence 3 does not apply to shares in a European Company or European Cooperative in the cases
a European Company Seat laying in accordance with Article 8 of Council Regulation (EC) No 2157/2001 of 8 June 2001. October 2001 on the Statute for a European Company (SE) (OJ L 136, 31.7.2001, p EC No 1), as last amended by Council Regulation (EC) No 885/2004 of 26 June 2004. 1 April 2004 (OJ L 327, EU No 1), and
a seat of the European Cooperative Society in accordance with Article 7 of Council Regulation (EC) No 1435/2003 of 22 June 2003. July 2003 on the Statute for a European Cooperative Society (SCE) (OJ L 136, 31.3.2003, p EU No 1).
6An economic good is not deducted from the fact that the taxable person is transferred to the profit determination in accordance with § 13a. 7A change in the use of an economic asset that is not a withdrawal in the case of a profit determination in accordance with the first sentence of the first sentence shall not be taken for the purpose of determining the profit under section 13a of the claim. 8deposits are all economic goods (cash and other economic goods) which the taxable person has supplied to the holding during the marketing year; an insert shall be subject to the justification of the taxation right of the Federal Republic of Germany as regards the profit from the sale of an economic asset. 9In determining the profit, the rules on operating expenditure, on the evaluation and on the reduction for wear or substance reduction, must be followed.(2) 1The taxable person may also change the balance sheet (balance sheet) after being lodged with the tax office in so far as it does not comply with the principles of proper accounting in compliance with the provisions of this Act ; this amendment shall not be admissible if the balance sheet (balance sheet) is based on a tax determination which cannot be repealed or amended. 2In addition, a change in the balance sheet (balance sheet) is permissible only if it is in a close temporal and factual context with a change in accordance with the first sentence and in so far as the effect of the change according to sentence 1 on the profit.(3) 1taxable persons who are not obliged to carry out books and make regular accounts on a regular basis, and who do not carry books and do not make any financial statements, may benefit from the following: Surplus of operating income over operating expenditure. 2In this case, operating revenue and operating expenses are eliminated, which are collected in the name and for the account of another, and which are sold (passing items). 3The rules on the freedom of valuation for low-value assets (§ 6 (2)), the formation of a collection item (§ 6 (2a)) and the reduction of wear or substance reduction shall be followed. 4The cost of the acquisition or production of non-abusive assets of the fixed assets, for shares in corporations, for securities and comparable non-securitised claims and rights, for reasons and The floor and the buildings of circulation shall be taken into account only at the time of the flow of the disposal proceeds or when the removal is carried out at the time of removal as operating expenditure. 5The assets and assets of the recirculating assets within the meaning of the fourth sentence shall be the date of purchase or manufacture and the cost of purchase or production, or the date on which the assets are to be produced or produced. To include in specific, continuously leading lists of value.(4) Operating expenditure shall be the expenditure incurred by the holding.(4a) 1Debt interest shall not be deductible in accordance with the provisions of sentences 2 to 4, if overtaking has been made. 2A transfer is the amount by which the withdrawal exceeds the sum of the profit and deposits of the marketing year. 3The non-deductible rates of interest shall be typified by 6% of the transfer of the marketing year plus the overtaking of previous marketing years and less the amounts involved in the preceding marketing years. Economic years of profit and deposits have exceeded the charges (undertaking); in the determination of the overtaking, the profit shall not be taken into account without taking into account the debt interest which cannot be withdrawn in accordance with this paragraph shall be considered. 4The resulting amount, but not more than the amount of the debt incurred in the marketing year, which is reduced by EUR 2 050, shall be added to the profit. 5The deduction of interest on loans to finance the acquisition or production costs of assets of the fixed assets remains unaffected. 6The sentences 1 to 5 shall apply in accordance with § 4 (3) in the case of the determination of the profit; for this purpose, the deprivation and deposits shall be recorded separately.(5) 1The following operating outputs are not allowed to reduce the profit:
Expenses for gifts to people who are not employees of the taxable person. 2Sentence 1 shall not apply if the cost of the purchase or production of the items allocated to the recipient in the marketing year does not exceed a total of 35 euros;
Expenses for the catering of persons on business grounds, as far as they exceed 70 percent of the expenses, which are considered appropriate according to the general traffic fit , and their level and operational instigation have been established. 2In order to demonstrate the amount and the operational disposition of the expenses, the taxable person must provide the following information in writing: place, day, participant and cause of the catering, as well as the amount of expenses. 3If the catering has taken place in a restaurant, information on the occasion and participants of the catering shall be sufficient; the invoice for the catering shall be included;
Expenses incurred by taxable persons to the extent that they are used for catering, accommodation or maintenance of persons who are not employees of the taxable person (guest houses) and located outside the place of a taxable person's holding;
Expenditure on hunting or fishing, sailing yachts or motor yachts, as well as for similar purposes and for the associated management;
Multi-purpose catering of the taxable person. 2If the taxable person is temporarily removed from his home and the centre of his permanent business activities, the additional expenses for catering shall be subject to the conditions laid down in Article 9 (4a) of the Treaty. removable;
Expenses for the taxable person's ways between the home and the place of business and for family home trips, unless in the following sentences other than that. 2To recharge this expenditure, the first sentence of Article 9 (1), the third sentence of the second sentence of paragraph 4, and the fifth sentence of the second sentence of paragraph 5 to 7 and the second paragraph of paragraph 5 shall apply accordingly. 3In the case of the use of a motor vehicle, the expenses shall be equal to the positive difference between 0.03 percent of the domestic list price within the meaning of § 6 (1) (4) sentence 2 of the motor vehicle at the time of the initial authorisation per calendar month for each distance kilometre and the amount resulting from the second sentence of Article 9 (1), point 4, second sentence to 6 or paragraph 2, and expenses for family home trips equal to the positive difference between the two 0.002 per cent of the domestic list price within the meaning of Article 6 (1) (4), second sentence, for each distance kilometre and the amount resulting from the first sentence of Article 9 (1) (5) to (7) or (2) shall not diminish the profit; shall determine the Taxable persons the private use of the motor vehicle in accordance with Article 6 (1) (4), first sentence or sentence 3, shall be replaced by the amount determined at 0.03 or 0.002 per cent of the domestic list price for journeys between the place of residence and the place of establishment and for family home trips, the actual expenses incurred on these journeys; § 6 (1) (4), third sentence, second half-sentence shall apply mutatily;
Additional expenditure for double financial management operations shall be carried out in accordance with Article 9 (1) (3) (5) (1) to (4) deductible amounts and the additional expenses for overnight stays, as long as they are subject to the provisions of § 9 (1)
expenses for a domestic work room and the cost of equipment. 2This does not apply if there is no other workplace available for business or professional activity. 3In this case, the amount of the expenses to be removed shall be limited to EUR 1 250; the limitation of the amount shall not apply if the working room is at the centre of the entire operational and professional activities ;
Other than those referred to in points 1 to 6 and 6b, which affect the life of the taxable person or other persons, insofar as they are to be considered as inappropriate by a general approach;
by a court or authority within the scope of this law or by institutions of the European Union fines, administrative funds and warning funds. 2The same shall apply in respect of the performance of obligations or instructions issued in a professional court procedure, in so far as the conditions or instructions are not merely to repair the act of restitution of the caused damage. 3The repayment of expenses within the meaning of sentences 1 and 2 shall not increase the profit. 4The deduction ban on fines does not apply to the extent that the economic advantage obtained by the infringement has been exhausted if the taxes on income and income, which are on the economic advantage , the third sentence is not to be applied;
Interest on tax evaed taxes in accordance with § 235 of the Tax Code;
Compensation payments made to external shareholders in the cases of § § 14 and 17 of the Corporate Tax Act;
the grant of benefits and related expenses if the benefit of the benefits is an illegal act that is the offence of a criminal law or of a law that allows a fine with a fine. 2Courts, public prosecutors or administrative authorities shall have facts which they are subject to service and which establish the suspicion of an act within the meaning of the first sentence, the financial authority for the purposes of the taxation procedure and the to report on the prosecution of tax offences and cases of mismanagement. 3The financial authority shall inform the public prosecutor's office or the managing authority of any facts which justify the suspicion of a criminal offence or of an administrative offence within the meaning of the first sentence. 4These shall inform the financial authority of the outcome of the proceedings and of the underlying facts;
expenses incurred by direct or indirect benefits of non-welcoming benefits to natural or legal persons or partnerships for use in establishments in actual or economic context, the profits of which are in accordance with Article 5a (1) ;
The surcharges in accordance with § 162 (4) of the Tax Code;
Annual contributions in accordance with Section 12 (2) of the Restructuring Fund Act.
2The withdrawal prohibition shall not apply in so far as the purposes referred to in points 2 to 4 are the subject of a profit-taking exercise of the taxable person . 3§ 12 Number 1 shall remain unaffected.(5a) (omitted) (5b) The trade tax and the ancestrian services which fall on it are not operating expenditure.(6) expenses for the promotion of public policy purposes (Section 10b (2)) are not operating expenses.(7) 1expenses within the meaning of paragraph 5, first sentence, points 1 to 4, 6b and 7 shall be recorded individually and separately from other operating expenses. 2To the extent that these expenses are not excluded from the deduction already in accordance with paragraph 5, they may only be taken into account in the determination of the profit if they are recorded in particular in accordance with the first sentence of the first sentence.(8) § § 11a and 11b shall apply in respect of maintenance costs for buildings in refurbishment areas and urban development areas as well as in the case of architectural monuments.(9) 1Expenses of the taxable person for his vocational training or for his studies are only operating expenses if the taxable person has already completed initial training (vocational training or studies) before. 2§ 9, Paragraph 6, Sentences 2 to 5, apply accordingly.
(+ + + § 4: For application, see § 52 + + +)
(+ + + § 4 para. 4a: For application see Section 13a (3) (F 2014-12-22) + + +)
(+ + + § 4 (5): For application, see Section 10 (1) + + +)
§ 4 (5) sentence 1 no. 6b (F. 19.7.2006): In accordance with the decision-making formula, Article 3 (1) of the GG is incompatible with the GG. BVerfGE v. 6.7.2010 I 1157 (2 BvL 13/09)
§ 4 paragraph 5 sentence 1 no. 8 (F. 25.7.1984): It is compatible with GG to the extent that the part of the fine resulting from the levy on the economic benefits is excluded from the deduction as an operating expenditure, BVerfGE v. 23.1.1990 I 913 (1 BvL 4/87, 1 BvL 5/87, 1 BvL 6/87, 1 BvL 7/87) Non-official table of contents
§ 4a Profit-making period, marketing year
(1) 1For agricultural and forestry managers and for traders, the profit after the marketing year must be determined. 2Business Year is
for country and forest hosts for the period of 1. July 30, 2015 June. 2A legal regulation can be used to determine a different period of time for individual groups of farmers and foresters, if this is necessary for economic reasons;
for tradesmen whose company is registered in the commercial register, the period for which they regularly make financial statements. 2The conversion of the marketing year to a period deviating from the calendar year shall be effective only if it is carried out in agreement with the tax office;
for other tradesmen the calendar year. 2If, at the same time, they are accounting agricultural and forestry managers, they may, with the agreement of the financial office, determine the period of the marketing year as the marketing year for the commercial enterprise as the marketing year for which the commercial operation is Books lead to regular financial statements for this period.
(2) Agricultural and forestry managers and traders whose marketing year is different from the calendar year are the profit from agriculture, forestry or commercial operations. to take account of income in the following way:
In the case of agricultural and forestry farmers, the profit for the marketing year shall be the calendar year in which the The marketing year shall be divided into the calendar year in which the marketing year shall end, in accordance with the proportion of the year. 2In the case of apportionment, divestment gains within the meaning of § 14 shall be eliminated and added to the profit of the calendar year in which they were created;
for tradesmen, the profit for the marketing year is considered to be the calendar year in which the marketing year ends.
1The insurance claim from a direct insurance company, which is a taxable person on a company basis is not to be attributed to the taxable person's operating assets, to the extent that at the end of the marketing year, as regards the benefits of the insurer, the person on whose life the life assurance is concluded or her Survivors are entitled to reference. 2This shall also apply if the taxable person has withdrawn or has been subject to the claims arising from the insurance contract, provided that he/she is obliged to the person entitled to the right of the person entitled to the right in writing, if he/she is admitted to the insurance contract. Insurance should be made as if the assignment or the insult would not have occurred. Non-official table of contents
§ 4c Contributions to pension funds
(1) 1grants to a pension fund may be used by the Undertakings providing the benefits (carrier) shall be deducted as operating expenses, insofar as they are based on an obligation laid down in the Statutes or in the business plan of the cashier or on an order of the Insurance Supervisory Authority , or the coverage of mispayments will be used at the cash register. 2In so far as the general insurance conditions and the professional business documents within the meaning of Section 5 (3) (2) (2) of the Insurance Supervision Act are not part of the business plan, they shall be considered as part of the Business plan.(2) Applications referred to in paragraph 1 shall not be deducted as operating expenses, provided that the services of the cash register, if directly provided by the sponsoring undertaking, would not be operationally initiated in the case of the cash register. Non-official table of contents
(1) 1grants to a support fund may be the undertaking providing the benefits (carrier) shall be deducted as operating expenses in so far as the services of the cash register, if they were directly provided by the carrier, would be initiated at that undertaking and the undertakings concerned are: Do not exceed the following amounts:
for support funds that provide life-running benefits:
the coverage capital for the ongoing services according to the table attached to the law as Appendix 1. 2The beneficiary is any former employee of the carrier company who receives benefits from the Support Fund; in so far as the Cashier grants survivor's care, the beneficiary is the survivor of a former employee of the carrier company receiving benefits from the cash register. 3The former employee is the same as other persons who have been promised the benefits of the old-age, invalidity or survivor's pension on the occasion of their former activities for the sponsoring company are;
in each marketing year for each performance warter,
if the lane is only Invalidity pension or only survivor's supply, 6 percent each,
if the cash register is old-age with or without inclusion of Invalidity pension or survivor ' s pension, 25%
of the annual pension benefits paid to the benefit or, if only survivor ' s pension is granted, to the survivor ' s survivors in accordance with the conditions laid down in Closure of the marketing year of the grant at the last time of the qualifying period, at the latest at the time of reaching the normal retirement age limit of the statutory pension insurance. 2Performance attendants are each employee or former employee of the carrier company who can receive benefits in writing from the support fund and at the end of the marketing year in which the benefit is , the 27. As far as the cash register provides only survivor ' s pension, any employee or former employee of the carrier undertaking, at the end of the marketing year in which the grant is made, shall be considered to be the service provider of the 27. The survivor's life has been completed and survivors may receive the survivor's care. 3The carrier undertaking may, in the calculation referred to in the first sentence, take the average amount of the benefits provided by the cash register in the marketing year for the purposes of point (a) 2 instead of the amount applicable there. on the basis of 4In this case, the service provider within the meaning of the second sentence shall be the employees or former employees of the carrier undertaking, at the end of the marketing year in which the grant is made, the 50. Have completed their life year. 5The employee or former employee as a service provider shall be equal to other persons to whom, on the occasion of their activities, benefits in writing of the old-age, invalidity or survivor ' s pensions are provided for carrier companies;
the amount of the contribution that the cash register pays to an insurer, provided that it is the means for its services, The person who is entitled to a benefit or a benefit recipient in accordance with the conditions at the end of the marketing year shall be provided with insurance by the conclusion of the insurance. 2In the case of insurance for a benefit warder, the deduction of the contribution shall only be allowed if the service provider satisfies the conditions set out in the second and fifth sentences of point (b), the insurance for the duration up to the date of the the date for which provision is made for the first time provision for retirement provision, but at least until the date on which the service provider is 55. During this period, contributions shall be paid annually, which shall remain the same or increase in height. 3The same applies to performance warers, the 27. In the case of invalidity or survivors ' benefits, pension benefits are not yet completed under the condition that the right to benefits is already incapable of being paid. 4A deduction is excluded if the claims are made from the assurance of securing a loan. 5The conditions for the rates 1 to 4 shall be reduced in proportion to the points (a) and (b) in the ratio in which the insurance benefits are covered by the insurance;
the amount paid by the cash register to a benefit person within the meaning of the second sentence of (2) and (5) before the pension is paid as a severance for future pension benefits, the Transfer value in accordance with § 4 (5) of the Act of Business Law or the amount which it pays to another provider who has accepted an obligation to supply it.
2grants may not be used shall be deducted as operating expenditure if the assets of the cash register exceed the permissible cash assets at the end of the marketing year, without taking into account future pension benefits. 3In the determination of the assets of the cash register, at the end of the marketing year, existing property shall be set at 200 per cent of the unit values, which shall be determined at the date of the determination of the cash register The following shall apply to the financial year; claims arising from insurance are to be set at the end of the marketing year with the value of the business plan covering capital plus the balance of contribution restitution, and the remaining assets shall be covered by the common value at the end of the marketing year. 4Permitted cash assets is the sum of the cover capital for all services running at the end of the marketing year, in accordance with the table for nominees in the sense of sentence 1 annexed to the Act as Appendix 1 Point (a) and eight times the allowances to be deducted under the first sentence of 1 (b). 5To the extent that the cash register provides the funds for their services by the conclusion of insurance, if the conditions for the deduction of the contribution as set out in the first sentence of 1 (c) are fulfilled, the value of the cash register shall be the value of the value. of the business plan covering capital from the insurance at the end of the marketing year, in which case the amount of the allowable cash assets in accordance with the fourth sentence shall be reduced in proportion to the amount in which the insurance benefits are covered by the insurance . 6To the extent that the calculation of the cover capital is not part of the business plan, the time value calculated in accordance with section 176 (3) of the Insurance Contract Law shall be replaced by the business plan cover capital. authorized cash assets without taking into account the credit balance of contribution restitution. 7In lieu of life-long benefits, a Support Fund grants a one-off capital benefit, 10 percent of the capital's performance shall be considered as an annual amount of lifetime achievement;
for cash registers that do not provide life-long services, for each marketing year, 0.2% of the payroll of the carrier company, but at least the amount the services provided by the cash register in one marketing year, to the extent that this amount is higher than the contributions made during the preceding five marketing years, less the services provided during the same period. 2These grants may not be deducted as operating expenses if the assets of the cash register at the end of the marketing year exceed the allowable cash assets. 3A 1 percent of the average salary and salary amount of the last three years can be set as a valid treasury. 4If the cash register has already existed for 10 marketing years, the cash capacity allowed shall not exceed the sum of the benefits granted in the last ten marketing years. 5For the assessment of the assets of the cash register, the third sentence of paragraph 1 shall apply accordingly. 6In calculating the payroll of the carrier, the wages and salaries of persons who cannot receive non-life-running benefits from the cash register are to be eliminated.
2A cash register grants life-long and non-life-running services, the first sentence of 1 and 2 shall apply side by side. Where 3benefits a sponsoring undertaking to multiple support funds, these funds shall be treated as a unit for the purposes of the application of paragraphs 1 and 2.(2) 1benefits referred to in paragraph 1 shall be deducted from the carrier undertaking in the marketing year as operating expenditure in which they are provided. 2Applications made to the conclusion of a marketing year by the end of a month after drawing up or determining the carrier company's balance sheet may still be used by the sponsoring company for the period of expiry of the preceding year. The economic year shall be taken into account by a provision of a profit reduction. 3In addition, the amounts to be deducted in accordance with paragraph 1 shall be exceeded by the amounts deducted in a marketing year, and the excess amounts may be deducted from the limits of the accounts for the following three marketing years; and shall be treated as operating expenditure within the limits of the amounts to be deducted for these marketing years. 4§ 5, Paragraph 1, Sentence 2 is not applicable.(3) 1By way of derogation from the first sentence of paragraph 1 (1), first sentence, point (d) and (2), on request, the total amount of assistance required by the fund to a pension fund shall be paid to the fund for the amount which the cash register shall pay to a pension fund. it has taken over in whole or in part, not in the marketing year of the grant, but only in the ten marketing years following the marketing year of the grant, distributed evenly as operating expenditure . 2The application is irrevocable; the respective successor is bound to the application.
(+ + + § 4d: For application see § 52 + + +) unofficial table of contents
(1) contributions to a pension fund within the meaning of § 112 of the Insurance Supervision Act may be made by the company that is the Contributions (carrier companies) are deducted as operating expenses, insofar as they are based on a fixed obligation or are used to cover misorders in the fund.(2) Contributions within the meaning of paragraph 1 may not be deducted as operating expenses, in so far as the benefits of the Fund, if directly provided by the sponsoring undertaking, would not be operationally initiated in the case of the Fund.(3) 1The taxable person may, on application, the total amount of benefits required by a pension fund for the partial or total acquisition of an existing supply obligation or a pension scheme by the Pension funds shall not deduct equally as operating expenditure until the ten marketing years following the marketing year of the transfer. 2The application is irrevocable; the respective legal successor is bound to the application. 3If a pension provision according to § 6a is to be resolved in a profit-increasing manner, the first sentence must be applied to the extent that the benefits to the pension fund during the marketing year of the transfer are to be applied to the amount of the redeemed return as a In the ten marketing years following the marketing year of the transfer, the amount to be deducted shall be deducted from operating expenditure in an equally distributed manner. 4Sentence 3 shall apply if, in the course of the employer's performance in the pension fund, transfers of funds to the employer are transferred to the employer.
(+ + + § 4e: For application, see § 52 + + +) Non-Official Table of Contents
§ 4f Commitments, Debt and Fulfillment Assumptions
(1) 1Commitments , which have been subject to prohibitions, restrictions or valuation reserves in the case of initially pledging, the expenses arising from this process shall be the result of the marketing year of the debt acquisition and the subsequent 14 years Can be removed evenly as an operating output. 2If, on the basis of the transfer of an obligation, a liability item is to be resolved in a profit-increasing manner, the first sentence must be applied with the proviso that the expenses arising during the marketing year of the debt take-up amount to the amount of the resolved To be deducted as an operating expenditure item; the amount exceeding the unresolved liabilities item shall be deducted in the marketing year of the debt acquisition and the subsequent 14 marketing years evenly distributed as an operating expenditure. 3A distribution of the resulting effort does not apply if the debt acquisition is within the scope of a divestment or task of the whole holding or of the entire share of the company within the meaning of § § 14, 16 (1), (3) and (3a) as well as Article 18 (3); this shall also apply where an employee changes to a new employer with the participation of his acquired pension rights, or when the holding at the end of the preceding marketing year changes the size characteristics of § 7g Point 1 (1) (a) to (c) shall not exceed the first sentence of paragraph 1 4The assumption of debt in the event of a partial operation sale or task in the sense of § § 14, 16 (1), (3) and (3a) as well as § 18 (3), is a loss of disposal or disclosure of expenses in the sense of the sentence 1 to the extent that the loss or increase has been caused by the loss or increase. 5The same applies to the one resolved liability item in the sense of the second sentence. 6For the effort that is added, the second set of second half-sets and the third set of 3 apply accordingly. 7The respective legal successor of the original pledge is bound to the effort distribution according to the sentences 1 to 6.(2) Where the obligations referred to in paragraph 1 have been agreed upon, or a redeeming assumption of a full or partial debt relief, the term shall apply to those provided by the person entitled to the exemption to the free-duty party. Services referred to in the first, second and seventh sentences of paragraph 1.
(+ + + § 4f: For application, see § 52 + + +) Non-official table of contents
§ 4g Education of a Item 4 (1
(1) 1An unlimited taxable person may, for the amount of the difference between the carrying amount and the second sentence of § 6 (1) (4), second sentence, the value of an asset ' s assets on application shall form a compensation post in so far as the economic good as a result of its assignment to a permanent establishment of the same taxable person in another Member State of the European Union Union pursuant to Article 4 (1) sentence 3 shall be deemed to have been withdrawn. 2The balancing item shall be shown separately for each economic item. 3The right of application can only be exercised uniformly for all economic goods for each marketing year. 4The application is irrevocable. 5The provisions of the Transformation Tax Act shall remain unaffected.(2) 1The equalization post shall be resolved in the marketing year of the formation and in the four following marketing years at a rate of one fifth in each case. 2It is to dissolve in full scale,
if the economic good taken from the taxable person's operating assets ,
if the economic good of the Member States of the European Union is excluded from the tax sovereignty of the Member States or
if the silent reserves of the commercial goods are discovered abroad or if the regulations of German tax law have been applied accordingly. .
(3) 1The assignment of an asset to another establishment of the taxable person in another Member State of the European Union within the meaning of paragraph 1 within the meaning of paragraph 1 shall be covered. the actual useful life, but no later than five years after the assignment has been changed, is cancelled, the compensation post formed for this economic asset shall be resolved without having any effect on the profit and the economic good shall be resolved with the the continuing acquisition costs, increased by interim increases taken into account within the meaning of paragraphs 2 and 5, second sentence, and by the difference between the return value and the carrying amount at the time of repatriation, at most, however, with the common value. 2The cancellation of the changed assignment is an event within the meaning of Section 175 (1) (2) of the Tax Code.(4) 1The provisions of paragraphs 1 to 3 shall apply in the determination of the surplus of operating income over the operating expenditure referred to in Article 4 (3). 2Economic goods for which a balancing item has been formed in accordance with paragraph 1 shall be included in a list to be kept on an ongoing basis. 3In addition, the taxable person shall keep records showing the formation and dissolution of the compensation posts. 4The records referred to in sentences 2 and 3 shall be accompanied by the tax return.(5) 1The taxable person is obliged to notify the competent financial authority of the withdrawal or an event as referred to in paragraph 2 without delay. 2If the taxable person does not comply with this obligation to notify, his recording obligations under paragraph 4 or his other duty of participation in the meaning of Section 90 of the Tax Code, the equalization post shall be the To dissolve economic assets in a way that is eroding. Non-official table of contents
§ 4h Operating leeway for interest expense (interest rate barrier)
(1) 1Operating interest expenses of an operation are deductible at the rate of interest income, beyond that only up to the level of the amount of the adjusted EBITDA. 2Adjustable EBITDA is 30 percent of the amount to be deducted from the interest expense and the amount to be deducted pursuant to Article 6 (2), second sentence, in accordance with § 6 paragraph 2a, second sentence, and increased in accordance with § 7, and to the Interest receivable reduced significant profit. 3Insofar as the adjusted EBITDA exceeds the interest expenses of the holding reduced by the interest income, it is to be presented in the following five marketing years (EBITDA presentation); an EBITDA presentation does not arise in Marketing years in which paragraph 2 excludes the application of the first sentence of paragraph 1. 4Interest expenses that cannot be deducted in accordance with the first sentence are deductible up to the level of the EBITDA presentations from previous marketing years and reduce the EBITDA presentations in their chronological order. 5The remaining non-peerable interest expenses are to be presented in the following marketing years (interest rate lecture). 6You increase the interest expenses of these marketing years, but not the relevant profit.(2) 1Paragraph 1 sentence 1 shall not apply if
is the amount of the interest expense, in so far as it exceeds the amount of interest receivable, is less than three million euros,
the holding is not part of a group or is only part of a group or
the operation belongs to a group and its equity ratio at the end of the preceding closing date is equal to or higher than that of the group (equity comparison). 2A fall below the group's equity ratio by up to two percentage points is harmless.3Equity ratio is the ratio of equity to balance sheet total; it is measured by the Consolidated financial statements that comprise the holding and are to be determined for the operation on the basis of the annual financial statements or individual financial statements. 4Election rights are to be exercised in a uniform manner in the consolidated financial statements and in the annual financial statements or individual financial statements; in the case of social rights termination rights, in this respect, at least the equity capital is to be set up according to the The provisions of the Commercial Code would be obtained. 5In determining the equity ratio of the holding, the equity capital is a company value included in the consolidated financial statements as far as it is attributable to the holding, and by half of the special items with a reserve share (§ 273 of the the commercial code, and the equity, which does not provide voting rights, with the exception of preferred shares, the shares in other group companies and the deposits of the last six months before the relevant closing date; as far as they are subject to withdrawal or payout within the first six months of the relevant closing date. 6The balance sheet total is to be reduced by capital receivables which are not included in the consolidated financial statements and which are at least equal to those of the liabilities referred to in paragraph 3. 7Special operating assets shall be assigned to the operation of co-entrepreneurship, to the extent that it is included in Group assets.8The financial statements relevant to the equity comparison shall be consistent with the International Financial Reporting Standards (IFRS). 9By way of derogation, financial statements may be used in accordance with the commercial law of a Member State of the European Union if no consolidated financial statements are to be drawn up in accordance with IFRS and must be disclosed and for none of the last five Financial years a consolidated financial statements have been prepared in accordance with IFRS; to be used in accordance with the Generally Accepted Accounting Principles of the United States of America (US GAAP) and to be open to legends shall be used if no To draw up and disclose consolidated financial statements in accordance with IFRS or the commercial law of a Member State of the European Union. 10The consolidated financial statements must comply with the requirements of the financial accounting of the Group or meet the requirements under which a conclusion pursuant to Sections 291 and 292 of the Commercial Code shall have a liberating effect had. 11If the annual or individual financial statements were not drawn up in accordance with the same accounting standards as the consolidated financial statements, the capital ratio of the holding in a transfer invoice shall be as defined in the Consolidated financial statements to be determined. 12The transfer invoice is to be reviewed for review. 13At the request of the financial authority, the conclusion or the transfer invoice of the holding shall be considered by an auditor who satisfies the requirements of Section 319 of the Commercial Code.14Is a the financial settlement of the underlying financial statements is incorrect and the applicable conclusion leads to an increase in the interest expense not deductible in accordance with paragraph 1, is a surcharge in accordance with § 162 (4) sentence 1 and 2 of the tax code to be fixed. 15The basis for the award of the surcharge shall be the non-extractable interest payable in accordance with paragraph 1. 16§ 162 (4), sentences 4 to 6 of the tax code shall apply mutatily.
2Is a company in which the shareholder is to be regarded as a co-contractor, directly or indirectly to a body subordinated, applies to the company § 8a (2) and (3) of the Corporate Tax Law accordingly.(3) 1A measure of profit shall be the taxable profit determined in accordance with the provisions of this law, with the exception of paragraph 1. 2Interest expenses are remuneration for debt capital that has mitigated the significant gain. 3Interest receivable shall be income from capital claims of any kind that have increased the relevant profit. 4The interest or interest of interest-bearing or low-interest liabilities or capital receivables shall also lead to interest payments or interest charges. 5An establishment belongs to a group if it is or could be consolidated with one or more other holdings in accordance with the accounting standard as used for the application of the first sentence of paragraph 2 (c) of paragraph 2. 6For the purposes of paragraph 2, an establishment shall also be a member of a group if its financial and business policy can be determined in a uniform manner with one or more other holdings.(4) 1The EBITDA presentation and the interest rate presentation are to be noted separately. 2The tax office responsible for the separate determination of the profit and loss of the company, and the tax office responsible for taxation, is responsible for the separate determination of the company. 3§ 10d (4) shall apply mutatily. 4Notices of notice must be waived, repealed or amended to the extent that the amounts to be determined in accordance with the first sentence of this paragraph change.(5) 1A non-consumed EBITDA presentation and a non-used interest rate lecture shall be submitted for the purpose or transfer of the holding. 2If a co-contractor is a member of a company, the EBITDA presentation and the interest rate presentation shall be proportional to the rate at which the shareholder who was retired was involved in the company. 3§ 8c of the Corporate Tax Act shall be applied in accordance with the interest rate of a company, to the extent that a corporate body is directly or indirectly involved as a co-contractor.
(+ + + § 4h: Zur Application § 52 + + +) Non-official table of contents
(1) 1In the case of tradesmen who are obliged by law to conduct books and make regular accounts, or who do books without such an obligation and regularly make financial statements, is for the (a) the closure of the marketing year (Article 4 (1), first sentence), which must be dismissed in accordance with the principles of commercial law, unless the exercise of a right to vote is exercised in the exercise of a fiscal electoral law; or a different approach has been chosen. 2A prerequisite for the exercise of fiscal voting rights is that the economic assets which are not included in the value of the trade law in the tax profit determination shall be held in special, ongoing Directories are included. 3In the directories, the date of purchase or manufacture, the cost of acquisition or production, the provision of the right to vote for tax purposes and the write-offs made are to be proved.(1a) 1Items of the assets side shall not be charged with items on the liabilities side. 2The results of the valuation units set up in the trade-law accounting for hedging financial risks are also relevant for the tax profit determination.(2) In the case of intangible assets of fixed assets, an asset is to be used only if it has been acquired in the same way as it is paid.(2a) In respect of obligations which are only to be fulfilled, in so far as income or profits are incurred in the future, liabilities or provisions shall not be applied until the revenue or profits have been incurred.(3) 1Repositions for violation of foreign patent, copyright or similar rights may only be formed if
the right-holder has asserted claims about the infringement or
A provision constituted in accordance with the second sentence of the first subparagraph shall be in the balance sheet of the third marketing year following the initial training of the third year of the year. to dissolve the profits if claims have not been asserted.(4) reserves for the obligation to grant a grant on the occasion of a service anniversary may only be formed if the service has passed at least ten years, the service anniversary is the existence of a service relationship of at least 15 years of age, the pledge shall be made in writing and, if the person entitled to grant is entitled to his/her application, shall be entitled after 31 years of age. 1 December 1992.(4a) 1Repositions for looming losses from floating transactions must not be formed. 2This does not apply to results referred to in the second sentence of paragraph 1a.(4b) 1reserves for expenditure to be activated in future marketing years as the cost of an asset may not be formed. 2reserves for the obligation to use radioactive waste for the harmless recovery of radioactive waste, as well as for the development of or demolition of radioactive waste, shall not be formed to the extent that the costs involved in the operation of the radioactive waste are not Processing or processing of nuclear fuels obtained from the processing of irradiated nuclear fuels and which do not constitute radioactive waste.(5) 1As an invoice boundary line item, only
on the active side Before the closing date, as long as they represent an expense for a certain period of time after that date;
on the liabilities side before the closing date, in so far as they represent yield for a certain time after that day.
2On the active side, you must also set
Expenditure taken into account for customs duties and excise duties as far as they are accounted for at the end of the closing date,
As an expense, sales tax taken into account at the end of the closing date.
(6) The rules on the withdrawals and deposits, on the admissibility of the Balance sheet change, on operating expenditure, on evaluation and on the reduction of wear or substance reduction must be followed.(7) 1Obligations accepted, which have been subject to the original pledge, restrictions, or valuation reserves, are subject to the following closing dates in the case of the borrower and , the legal successor should be accounted for in the same way as it would have to be accounted for in the case of the originally pledge without taking over. 2This shall apply in the case of the debtor's performance or the fulfillment of the full or partial debt relief for the obligations arising from this legal transaction. 3Sentence 1 shall apply mutatily for the acquisition of a share of the business. 4If a pension obligation is assumed with the simultaneous transfer of assets to a worker who has so far been active in another undertaking, the first sentence must be applied in the light of the fact that the pension undertaking is subject to the following conditions: Determination of the partial value of the commitment of the annual amount in accordance with Article 6a (3), second sentence, point 1, to be calculated in such a way that at the beginning of the marketing year the cash value of the annual amounts, together with the acquired assets, shall be equal to that of the The cash value of the future pension benefits shall not result in a negative annual amount. 5For a profit resulting from the application of the rates 1 to 3, a profit-reducing reserve may be formed in each case at the level of fourteen fifteenth-ths, each of which shall be subject to at least one of the following 14 marketing years: a four-tenth of a winner is to be dissolved (dissolution period). 6If an obligation for which a reserve has been established no longer exists before the end of the relevant resolution period, the remaining reserve shall be resolved in an increasing amount.
(+ + + § 5: To be applied cf. § 52 + + +) Non-official table of contents
§ 5a Determination of the profit of merchant ships in international traffic
(1) 1Instead of the determination of the profit in accordance with § 4 (1) or (5) shall be the result of an irrevocable request by the profit, insofar as it does not apply to the operation of commercial ships in international traffic, in the case of a commercial operation with a management board in the territory of Germany. To determine taxable persons on the basis of the tonnage carried out on his holding, if the management of these merchant ships is carried out domesticly. 2The profit achieved in the marketing year is per day of operation for each of the 100 net tons (net tonnage) of each merchant ship operated in international traffic (net tonnage)
0, 92 Euro with a tonnage of up to 1 000 net tons,
0,69 Euro for the 1 000 Net tonnage overrising tonnage of up to 10 000 net tons,
0.46 euro for the 10 000 net tons of overgrowing tonnage of up to 25 000 Net tonnage,
0.23 euro for the tonnage overrising 25,000 net tons
(2) 1merchant ships will be included in the international traffic, when own or chartered seagoing ships, which are registered in the marketing year mainly in a domestic maritime register, are mainly used for the transport of persons or goods in the Transport with or between foreign ports, within a foreign port, or between a foreign port and the high seas. 2For the purpose of the operation of merchant ships in international transport, their chartering, if they have been fitted by the charterer, and the side-by-side of their use or chartering, are also included. and aid operations, including the sale of the merchant ships and the assets directly used for their operation. 3The use and chartering of chartered merchant ships shall only be considered as the operation of merchant ships in international traffic, if at the same time, own or equipped merchant ships in international traffic are operated. 4If chartered merchant ships are not registered in a domestic maritime register, the third sentence shall be subject to the condition that in the marketing year the net tonnage of the chartered merchant ships shall be three times the total tonnage of the chartered merchant ships. in accordance with records 1 and 2 in international traffic, the net tonnage shall be increased by the number of operating days referred to in paragraph 1 for the calculation of the net tonnage. 5The operation of merchant ships in international traffic is equivalent to the predominance of seagoing vessels registered in a domestic maritime register during the marketing year in this marketing year. are used outside the German territorial waters for towing, mountains or for the search of mineral resources; the sentences 2 to 4 shall apply in a reasonable way.(3) 1The application for the application of the profit determination referred to in paragraph 1 shall be made in the marketing year of the purchase or manufacture of the merchant naval (indie position) with effect from the beginning of this marketing year. 2In this case, profits generated by the operation of merchant ships in international traffic prior to the trading vessel's entry into the trading vessel shall not be taxable; losses shall not be either capable of being compensatory or non-chargeable. 3Already issued tax assessments shall be amended to the extent that it is already in place. 4This shall also apply if the tax notice has become indisputable; the period of determination does not expire in so far as the fixing period for the assessment period has expired, in which the profit for the first time in accordance with paragraph 1 is expired. is determined. 5If the application for the determination of the profit referred to in paragraph 1 is not made in accordance with the first sentence of the marketing year of the acquisition or manufacture of the merchant naval (Indienstation), it may, for the first time, be filed in the marketing year , which shall end at the end of a period of ten years from the beginning of the year in which the entry was made. 6The sentences 2 to 4 are not applicable to this extent. 7The taxable person shall be subject to the determination of the profit referred to in paragraph 1 from the beginning of the marketing year in which he or she makes the application for a period of ten years. 8After the expiry of this period, it may irrevocably withdraw the application for the beginning of each subsequent marketing year until the end of the year. 9The taxable person shall be bound for ten years from the beginning of the marketing year in which he withholds the application for the purpose of determining the profit under general rules.(4) 1At the end of the marketing year preceding the first application of paragraph 1 for the first time (transitional year), it shall be for any economic good which directly serves the operation of merchant ships in international transport, the The difference between the book value and the partial value should be included in a special list. 2The difference shall be determined separately and in the case of companies within the meaning of the first sentence of Article 15 (1), point 2. 3The difference according to the first sentence is to be added to the profit:
in the for the last year of application of the following five marketing years, at least one fifth,
in the year in which the economic good from the operating assets, or in which it no longer directly serves the operation of merchant ships in international traffic,
in the year of the expat of a Shareholders in respect of the share falling on it.
4The rates 1 to 3 shall be applied mutagenic if the taxable assets of the operating assets are in the operation of merchant ships in the international traffic.(4a) 1In the case of companies within the meaning of Article 15 (1), first sentence, point 2, the company shall, for the purposes of this provision, enter the place of the taxable person. 2The profit determined in accordance with paragraph 1 shall be attributed to the shareholders in accordance with their share in the company's assets. 3Remuneration within the meaning of § 15 (1), first sentence, point 2 and second sentence, shall be added.(5) 1The profits referred to in paragraph 1 shall also include income pursuant to § 16. 2§ § 34, 34c (1) to (3) and § 35 are not to be applied. 3reserves in accordance with § § 6b and 6d shall be added to the profit in the first year in the case of the transition to the profit determination referred to in paragraph 1; up to the transition to a claim for investment deductions in accordance with Section 7g (1) shall be calculated in accordance with the conditions laid down in § 7g, paragraph 3. 4For the application of § 15a, the profit determined in accordance with § 4 (1) or § 5 shall be based.(6) In the balance sheet at the end of the marketing year, in which paragraph 1 is last applied, the sub-value shall be applied to any economic good which directly serves the operation of merchant ships in international transport.
(+ + + § 5a: For use, see § 52 + + +) Non-official table of contents
§ 5b Electronic transmission of balance sheets and profit and loss accounts
(1) 1If the profit is determined in accordance with § 4 (1), § 5 or § 5a, the contents of the balance sheet as well as the profit and loss account shall be transmitted in accordance with officially prescribed data record by remote data transmission. 2If the balance sheet contains estimates or amounts which do not comply with the tax provisions, these approaches or amounts shall be adjusted by means of additions or remarks to the fiscal rules and shall be available on the basis of official to transmit the prescribed data set by remote data transmission. 3The taxable person may also submit a balance sheet corresponding to the tax rules in accordance with the officially prescribed data record by means of remote data transmission. 4§ 150 (7) of the Tax Code shall apply accordingly. 5In the event of the opening of the holding, the rates 1 to 4 shall apply mutas to the contents of the opening balance sheet.(2) 1Upon request, the financial authority may waive electronic transmission in order to avoid unreasonable hardship. 2§ 150 (8) of the Tax Code applies accordingly.
(+ + + § 5b: For application, see § 52 + + +) unofficial Table of contents
§ 6 Evaluation
(1) For the evaluation of the individual assets, which are to be used as operating assets in accordance with § 4 (1) or § 5, the following shall apply:
Asset assets that are subject to wear and wear are with the acquisition or the cost of production or the value in its place, reduced by the dislocations for wear, increased offsets, special depreciation, deductions in accordance with § 6b and similar deductions. 2If the partial value is lower on the basis of an expected decrease in value, it may be applied. 3Subvalue is the amount that an acquirer of the whole holding would apply for the individual economic asset as part of the total purchase price; it must be assumed that the acquirer will continue the operation. 4Goods which have already been part of the assets of the taxable person at the end of the previous marketing year shall be set in the following marketing years in accordance with the first sentence, unless: Taxable persons indicate that a lower partial value can be set at the rate of 2.
The cost of a building is also included in the cost of the building. Repair and modernization measures carried out within three years after the purchase of the building, if the expenses without the sales tax exceed 15 percent of the building costs (close to the purchase price) Manufacturing costs). 2These expenses do not include the expenses for extensions within the meaning of Section 255 (2) sentence 1 of the Commercial Code, as well as expenses for maintenance work, which are usually incurred annually.
Other than the assets of the holding referred to in paragraph 1 (land, participations, orbits) are at the cost of the acquisition or production, or the cost of the operation To apply deductions in respect of deductions according to § 6b and similar deductions. 2If the partial value (number 1, sentence 3) is lower on the basis of an expected reduction in value, it may be applied. 3Number 1 sentence 4 shall apply accordingly.
taxable persons who determine the profit in accordance with § 5 may be eligible for the value of similar economic goods of stocks shall be subject to the fact that the most recently purchased or produced assets have been consumed or sold first, in so far as this is in accordance with the commercial principles of proper accounting. 2The inventory at the end of the marketing year preceding the initial application of the assessment in accordance with the first sentence shall be considered to be the first access of the new marketing year with its balance sheet approach. 3In the following marketing years, the consumption or divestment order of the first sentence can only be dismissed with the approval of the financial office.
taxable persons who fall within the scope of Section 340 of the Commercial Code have the financial instruments purchased for commercial purposes which are not in a valuation unit in the The purpose of Section 5 (1a), second sentence, is to be assessed at the fair value less a risk-abating (Section 340e (3) of the Commercial Code). 22 sentence 2 is not applicable.
Liabilities are to be applied under the appropriate application of the provisions of point 2 and with a Interest rate of 5.5 percent to be paid off. 2The amount of interest taken out of the deposit shall be less than twelve months on the balance sheet date, and liabilities that are interest-bearing or on a deposit or advance payment
Repositions shall be based, in particular, on the following principles:
on provisions for similar commitments, based on the experience in the In the past, the settlement of such obligations should take into account the likelihood that the taxable person will be used only in part of the sum of these obligations;
Repositions for property performance obligations are to be assessed with the individual costs and the appropriate parts of the necessary overhead costs;
Future benefits likely to be associated with the fulfillment of the obligation are, insofar as they are not to be activated as a requirement, in their assessment value-reducing ,
reserves for obligations which, in the economic sense of the day, are the cause of the current operation, shall be subject to a period of time in the same Collect rates. 2Provisions for statutory obligations to withdraw and recycle products placed on the market before the entry into force of the relevant legal obligations shall be in equal rates in the same time until the commencement of the respective fulfilment; point (e) shall not be applied in so far as it is applicable. 3reserves for the obligation to decommission a nuclear power plant shall, from the date of initial use, accumulate in equal rates until the date on which the decommissioning process has to be started; the time of decommissioning is not fixed, the time period for the collection is 25 years;
Repositions for commitments are at an interest rate of 5.5 Point 3, second sentence, shall be applied accordingly. 2The period until the commencement of performance is decisive for the interest rate reduction of provisions for non-cash-in-performance obligations. 3For the withdrawal of provisions for the obligation to decommission a nuclear power plant, the period of time resulting from point (d) sentence 3 shall prevail; and
in the assessment, the value ratios at the balance sheet date are authoritative; future price and cost increases must not be taken into account.
The taxable person's deprivation, for his household or for other non-business purposes are to be used with the sub-value; in the cases of § 4 (1) sentence 3, the Take the withdrawal with the common value. 2The private use of a motor vehicle, which is used for more than 50 percent, is for each calendar month with 1 percent of the domestic list price at the time of the initial admission plus the cost of Special equipment, including VAT; in the case of private use of vehicles with propulsion exclusively by electric motors, which are wholly or predominantly from mechanical or electrochemical energy storage systems or from emission-free in the case of electric vehicles (electric vehicles), or of externally rechargeable hybrid electric vehicles, the list price of these motor vehicles is the cost of the battery system contained therein at the time of the initial authorisation of the To reduce the motor vehicle as follows: for up to 31. Motor vehicles purchased in December 2013 by EUR 500 per kilowatt-hour of battery capacity, this amount will be reduced by EUR 50 per kilowatt hour of battery capacity for vehicles purchased in subsequent years; the reduction per kilowatt hour of battery capacity Motor vehicles shall not exceed EUR 10 000; this maximum amount shall be reduced by EUR 500 per year for motor vehicles purchased in subsequent years. 3By way of derogation from the second sentence, private use may be applied to expenses incurred on private journeys if the total expenditure incurred by the motor vehicle is covered by supporting documents and the ratio of the costs incurred by the motor vehicle to the private transport. Private use of vehicles with a proper driving licence; in the case of the private use of vehicles with propulsion exclusively by electric motors, which are wholly or predominantly from mechanical or electrochemical Energy storage systems or energy converters operated from emission-free energy converters (electric vehicles), or of externally rechargeable hybrid electric vehicles, shall be the total expenditure incurred in calculating the collection of the total expenditure incurred The costs of the battery system, as defined in the standard rate, shall be reduced in accordance with the rate of the standard rate. 4An economic property immediately following the removal of a corporation tax exempted from corporation tax pursuant to section 5 (1) (9) of the Corporate Tax Law, or an association of persons or an asset or an asset or a property tax to the legal person under public law for use in the case of tax-privileged purposes within the meaning of Article 10b (1), first sentence, free of charge, the removal may be made with the carrying amount of the book. 5Sentence 4 does not apply to the removal of benefits and benefits.
deposits are to be used with the partial value for the time of delivery; it shall, however, be at the most at the cost of the acquisition or production costs if the supplied economy is
within the last three years before the feed date has been purchased or manufactured,
a share in a capital company and the taxable person is involved in the company within the meaning of § 17 (1) or (6); § 17 (2) sentence 5 shall apply accordingly, or
is an economic good within the meaning of section 20 (2).
2If the deposit is a usable economic good, the acquisition or purchase Production costs shall be reduced in order to reduce the amount of wear and wear which is attributable to the period between the purchase or manufacture of the goods and the deposit. 3If the deposit is an economic asset which has been taken out of a taxable person's operating assets prior to delivery, the cost of the collection or production shall be replaced by the value at which the removal is carried out. , and to the point of the date of purchase or manufacture of the date of withdrawal.
In the cases of § 4 (1), second sentence, second sentence Half-set shall be the economic good with the common value.
At the opening of an operation, point 5 shall apply accordingly.
If you buy an operation for a fee, the assets are to be used with the partial value, but at most at the cost of the purchase or production.
(2) 1The cost of purchase or production or the value of eligible movable assets of fixed assets, which are capable of self-employed use, in accordance with the provisions of paragraph 1 (5) to (6), may be used in the The marketing year of the acquisition, manufacture or deposit of the asset or the opening of the holding shall be deducted in full as an operating expenditure if the cost of the acquisition or production is reduced by a the amount of the pretax amount (paragraph 9b (1)) or the value of the individual economic good which shall be replaced by EUR 410 in accordance with paragraph 1 (5) to (6) shall not exceed 410 euros. 2An economic asset is not capable of self-employed use if, according to its operational purpose, it can only be used in conjunction with other assets of the fixed assets and which is used in the business. The use of imported economic goods is technically coordinated. 3This also applies if the business good can be resolved from the operational context of use and can be inserted into another operational context of use. 4Economic goods within the meaning of the first sentence, the value of which exceeds EUR 150, shall indicate the date of the acquisition, manufacture or deposit of the assets or the opening of the holding and the acquisition or purchase of the goods, or the cost of production or of the value of the value referred to in paragraph 1 (5) to (6) shall be included in a special list to be kept on an ongoing basis. 5The directory does not need to be kept if this information is visible from the bookkeeping.(2a) 1By way of derogation from the first sentence of paragraph 2, the deductible movable assets of the fixed assets which are capable of self-employed use may be used in the marketing year of the purchase, manufacture or deposit of the Assets or the opening of the holding shall be constituted by a collection item where the cost of the acquisition or production, reduced by a pre-tax amount included in it (Article 9b (1)), or the amount of the cost referred to in paragraph 1 (5) to (6) in the place of the holding the value of the individual assets exceeds EUR 150, but not more than EUR 1 000. 2The collection item shall be dissolved in the marketing year of the education and the following four marketing years, each with a fifth of the profit-reducing effect. 3If an economic asset in the sense of the first sentence is derived from the operating assets, the collection item shall not be reduced. 4The cost of the acquisition or production or the value, in accordance with paragraph 1 (5) to (6), of removable movable assets of the fixed assets which are capable of self-employed use may be used in the The marketing year of the acquisition, manufacture or deposit of the asset or the opening of the holding shall be deducted in full as an operating expenditure if the cost of the acquisition or production is reduced by a The amount of the pre-tax amount (paragraph 9b (1)) or the value for the individual economic good which shall be replaced by points 5 to 6 of the first paragraph of paragraph 1 shall not exceed 150 euros. 5The rates 1 to 3 shall be applied in a uniform manner for all economic goods produced, manufactured or used during a marketing year.(3) 1If a holding, a partial operation or the share of a co-contractor is transferred free of charge to an establishment, the economic goods shall be determined in the determination of the profit of the previous holder (carrier) to the values resulting from the rules on the determination of the profits, including the free admission of a natural person to an existing individual undertaking and to the free transfer of a part of the undertaking of a co-entreprity to a natural person. 2Sentence 1 shall also apply where the former holder (s) does not transfer economic goods which continue to be part of the business of the same co-enterprise, provided that the successor to the legal successor to the not divd or give up over a period of at least five years ' share of the share of the shares. 3The legal successor is bound to the values set out in sentence 1.(4) Where a single economic asset is transferred free of charge to the operating assets of another taxable person except in the case of the deposit (Article 4 (1) sentence 8), its common value shall be deemed to be the same as the operating assets of another taxable person. Acquisition costs.(5) 1Where a single economic asset is transferred from an operating assets to another operating assets of the same taxable person, the value for the transfer shall be the same as that applicable in accordance with the rules on the If the taxation of the silent reserves is guaranteed, Section 4 (1), fourth sentence, shall be applied mutagentily. 2Sentence 1 shall also apply to the transfer from a taxable person's own operating assets to his special operating assets in the case of co-entrepreneurship and vice versa, as well as for the transfer between different persons. Special operating assets of the same taxable person in the case of different co-entrepreneurs. 3Sentence 1 shall apply as long as an economic good
is free of charge or against Grant or reduction of company rights from a co-entreponee's operating assets to the overall trading capacity of a co-entrepreneurship and vice versa,
free of charge or against the granting or reduction of company rights from the special operating assets of a co-entreprenate in the overall trading capacity of the same co-enterprise or any other co-enterprise in which he or she is involved, and vice versa or
free of charge between the respective special assets of different Co-entreponent of the same co-entrepreneurship
. 4Where the assets transferred in accordance with the third sentence are sold or withdrawn within a blocking period, it shall be retroactive to the date of the transfer of the partial value, unless the date of the transfer has been Silent reserves have been assigned to the transferring partner by the drawing up of a supplementary balance sheet; this period of suspension shall end three years after the tax declaration of the transferor for the assessment period in which the persons referred to in sentence 3 has been carried out. 5The partial value shall also be used where, in the cases in sentence 3, the share of a corporation, association of persons or property in the economic asset is directly or indirectly justified or is increased. 6To the extent that, within seven years of the transfer of the assets in accordance with the third sentence, the share of a corporation, association of persons or assets on the transferred economic property for another reason is directly or may be indirectly justified or indirectly established, the partial value shall also be applied retroactively to the date of the transfer.(6) 1If a single economic asset is transferred by exchange, the cost of acquisition is based on the common value of the given economic asset. 2The transfer by means of the concealed deposit shall be increased by the acquisition cost of the shareholded in the capital company by the partial value of the goods placed in the capital stock. 3In the cases referred to in paragraph 1 (5), first sentence, point (a), the cost of acquisition in the sense of the second sentence shall be increased by the deposit value of the asset. 4Paragraph 5 remains unaffected.(7) In the case of § 4 (3),
shall be used in the assessment of the dislocations for wear and/or Reduce the substance of the values resulting from the application of paragraphs 3 to 6 as acquisition costs, and
the valuation rules of the Paragraph 1 (1a) and points 4 to 7 shall apply accordingly.
(+ + + § 6: For application, see: § 52, § 52a (5) + + +)
(+ + + § 6: For application, see Section 13a (3) (F 2014-12-22) + + +) Non-official table of contents
§ 6a Pensions reserve
(1) A repurchase (pension provision) may only be made for a pension obligation if and to the extent
the pensioner has a legal entitlement to one-off or ongoing pension benefits,
The pension supplement does not provide any pension benefits depending on future earnings-related benefits and does not contain a reservation that the pension rights or the pension benefits are In order to reduce or withdraw pension benefits, or to extend such a reservation only to situations where, in accordance with general principles of law, a reduction or withdrawal of the pension is subject to a general rule of law, subject to the In the case of a pension or pension benefit, and
the pension commitment is given in writing; the pension commitment must provide clear information on the form, form, The conditions and the amount of future benefits provided are included.
(2) A pension provision may be formed for the first time
prior to entry the supply, for the marketing year in which the pension commitment is granted, but at the earliest for the marketing year, up to the centre of which the pensioner is entitled to the 27. the year of the marketing year, or for the marketing year in which the pension scheme becomes incontetiable in accordance with the provisions of the occupational pension law,
Entry of the supply case for the marketing year in which the supply case occurs.
(3) 1A pension provision may not exceed the partial value of the pension obligation. 2As a partial value of a pension obligation,
before the pension is terminated, the cash value of the future Pension benefits at the end of the marketing year minus the cash value resulting at the same date in terms of the same amount of annual amounts, in the case of a change of remuneration within the meaning of Article 1 (2) of the Act of Business Act at least however, the present value of the future pension benefits in accordance with the provisions of the occupational pensions act at the end of the marketing year. 2The annual amounts shall be calculated in such a way that at the beginning of the marketing year in which the service has commenced, their cash value is equal to the present value of the future pension benefits; the future pension benefits shall be: , the amount resulting from the balance sheet date. 3The annual amounts shall be based on the annual amounts which, from the beginning of the marketing year in which the service has commenced, up to the date of entry of the pension, as provided for in the pension commitment, . 4Increments or reductions in pension benefits after the end of the marketing year, which are uncertain as to the timing of their effectiveness or scope, shall be taken into account in the calculation of the value of the pension Future pension benefits and the annual amounts shall be taken into account only when they have occurred. 5If the pension commitment is granted only after the commencement of the service relationship, the interim period for the calculation of the annual amounts shall be treated as a waiting period only to the extent that it is determined in the pension commitment as such is. 6Has the service ratio even before the completion of the 27. The pensionable age of the pensioner shall be deemed to have commenced at the beginning of the marketing year, until the age of the pensioner is 27. In this case, for the preceding marketing years, the value of the cash value of the future pension benefits in accordance with the provisions of the occupational pension law shall be at the end of the marketing year;
after termination of service of the pensioner while maintaining his or her pension rights or after the retirement of the present value of the future cash value of the future Pension benefits at the end of the marketing year; point 1 sentence 4 shall apply mutatily.
3In the calculation of the partial value of the pension obligation, an invoice rate of 6% and the recognised rules of the Apply actuarial mathematics.(4) 1A pension provision may be increased in one marketing year at the most by the difference between the partial value of the pension obligation at the end of the marketing year and at the end of the previous marketing year. . 2Where the difference is based on the initial application of new or modified biometric accounting bases, it may only be distributed evenly over at least three marketing years to the pension provision ; the same shall apply when switching to other biometric accounting bases. 3In the marketing year in which the formation of a pension provision may be commenced at the earliest (first year), provision may be made at the end of the marketing year up to the partial value of the pension obligation at the end of the marketing year. , this provision may be distributed evenly over the first year and for the following two marketing years. 4In a given marketing year, the increase in the cash value of future pension benefits by more than 25 per cent shall be increased by more than 25 per cent in respect of the previous marketing year. Pension provision shall be distributed evenly over this marketing year and the following two marketing years. 5At the end of the marketing year in which the service ratio of the pensionable person ends with the maintenance of his or her pension rights or the supply situation occurs, the pension provision must always be up to the level of the pension the partial value of the pension obligation; the increase in the pension provision allowed for this marketing year may be spread evenly over that marketing year and the following two marketing years. 6Sentence 2 shall apply in the cases of sentences 3 to 5.(5) Paragraphs 3 and 4 shall apply by analogy if the pensioner is entitled to the pension in a legal relationship other than a service relationship.
(+ + + § 6a: For application see § 52 + + +) Non-official table of contents
(1) 1Taxable persons, the
reason and bottom,
Growing on land and its ground, if the growing up belongs to a land and forestry assets,
buildings or inland waterway
in the marketing year of the sale of the cost of the assets referred to in the second sentence, purchased or produced during the marketing year of the sale or in the previous marketing year, may be sold or sold in the marketing year of the sale. shall deduct an amount up to the amount of the profit arising from the sale. 2The deduction is allowed at the cost of purchase or production of
and soil, as far as the profit in the sale of land has arisen,
Ground up on land with the underlying ground and ground when the Growing up to a land and forestry operating assets, insofar as the profit was incurred in the sale of land or the sale of growth on land and land with the underlying ground and soil ,
Buildings, insofar as the profit in the sale of land and land, of growing on land and land with the corresponding land or buildings, has been created , or
Inland Waterway Ships, to the extent that the profit was incurred in the sale of inland waterway vessels.
3The acquisition or manufacture of Buildings are the same as their extension, their expansion or their conversion. 4In this case, the deduction is only allowed by the cost of the extension, the expansion or the conversion of the buildings.(2) 1Profit within the meaning of the first sentence of paragraph 1 is the amount by which the selling price, after deduction of disposal costs, exceeds the carrying amount with which the sold-out economy was to be set at the time of the sale Would be. 2Book value is the value for which an asset is to be set in accordance with § 6.(3) 1To the extent that taxable persons have not made the deduction referred to in paragraph 1, they may form a reserve which reduces the tax profit in the marketing year of the sale. 2Up to the amount of this reserve, they may be subject to the cost of the assets referred to in the second sentence of paragraph 1, which have been purchased or produced in the following four marketing years, in the The marketing year of their purchase or manufacture shall deduct an amount, taking into account the restrictions set out in the first sentence of paragraph 1, to 4. 3The period of four years shall be extended to six years in the case of newly manufactured buildings if their production has been started before the end of the fourth marketing year following the formation of the reserve. 4The reserve shall be resolved at the level of the deducted amount. 5If a reserve is still present at the end of the fourth marketing year following its formation, it shall be dissolved at this point in time, unless a deduction of the production costs of buildings in Consideration shall be given to the production of which has been commenced up to this date; if the reserve is still present at the end of the sixth marketing year following its formation, it shall be resolved at this time in a manner which increases the profits.(4) 1A prerequisite for the application of paragraphs 1 and 3 is that
Taxable persons determine the profit in accordance with § 4 (1) or (5),
the goods sold uninterrupted at the time of the sale for at least six years have been part of the assets of a domestic establishment,
the assets purchased or manufactured to the assets of a domestic plant Operating site,
The profit resulting from the divestment in the determination of the domestic taxable profit is not out of the question and
the deduction referred to in paragraph 1 and the formation and dissolution of the reserve referred to in paragraph 3 in the accounts can be followed.
2The The deduction referred to in paragraphs 1 and 3 shall not be allowed in the case of economic goods belonging to a country or forestry business or of self-employed work, if the profit in the case of the sale of the economic goods of a commercial establishment has been created.(5) In the cases where the product has been purchased or produced before the sale in the marketing year, the carrying amount of the carrying or production costs referred to in paragraph 1 shall be replaced by the carrying amount at the end of the period of Marketing year of purchase or manufacture.(6) 1If an amount has been deducted in accordance with paragraph 1 or 3, the remaining amount shall be deducted for the dislocations for wear or substance reduction or in the cases referred to in Article 6 (2) and (2a) in the marketing year of the withdrawal in place of the cost of the acquisition or production. 2In the cases referred to in Article 7 (4), first sentence, and paragraph 5, the cost of the purchase or production reduced by the deduction amount referred to in paragraph 1 or 3 shall be decisive.(7) In so far as a reserve formed in accordance with the first sentence of paragraph 3 is disbanded without a corresponding amount being deducted in accordance with paragraph 3, the profit of the marketing year in which the reserve shall be dissolved shall be for each full Economic year in which the reserve has passed to increase 6 per cent of the redeemed amount of the retreat.(8) 1Where economic goods referred to in paragraph 1 are transferred to one of the purchasers referred to in the second sentence for the purpose of preparing or carrying out urban restructuring or development operations, paragraphs 1 shall be: up to 7 with the proviso that
the time limits set out in the second sentence of paragraph 3, 3 and 5, respectively, for three years and
to replace the six-year period referred to in paragraph 4 (2) with a period of two years.
2purchasers within the meaning of sentence 1 are local authorities, municipal associations, associations within the meaning of § 166 (4) of the building code, planning associations according to § 205 of the building code, remediation bodies according to § 157 of the construction code, Development bodies according to § 167 of the Baugesetzbuch as well as acquirers who carry out urban renovation measures as owners themselves (§ 147 (2) and § 148 (1) of the Civil Code). (9) Paragraph 8 is to be applied only if the law of the Land Law competent authority shall certify that the transfer of the assets for the purpose of preparing or carrying out urban rehabilitation or development operations has been carried out on one of the purchasers referred to in the second sentence of paragraph 8.(10) 1taxable persons who are not entities, persons ' associations or property funds may profit from the sale of shares in corporations up to an amount of EUR 500 000 on the basis of the The marketing year of the sale or the following two marketing years, shares in capital companies or purchased or produced removable movable assets or on those in the marketing year of the sale or in the following four marketing years, in accordance with the provisions of sentences 2 to 10. 2If the profit is transferred to buildings or exploitable movable assets in the year of disposal, an amount may be paid up to the amount of the sale resulting from the sale and not in accordance with Article 3 (40), first sentence, (a) and (b) shall be deducted from the cost of the acquisition or production of buildings or movable movable assets in connection with Article 3c (2) of the tax exemption. 3If the profit is transferred to capital companies in the year of the sale, the acquisition costs of the shares in capital companies shall be reduced in the amount of the capital gains, including the amount of the capital companies ' capital gains, including that in accordance with § 3, point 40 Sentence 1 (a) and (b) in conjunction with Article 3c (2) of the tax-free amount. 4(2), (4), first sentence, points 1, 2, 3, 5 and 2, and paragraph 5, shall apply in a reasonable way. 5To the extent that taxable persons have not made the deduction under sentences 1 to 4, they may be entitled to a reserve in accordance with the provisions of the first sentence, including the one referred to in Article 3 (40) (1) (a) and (b) in conjunction with Article 3c (2). to form the tax-exempt amount. 6In the case of the resolution of the reserve, the sentences 2 and 3 shall apply in accordance with the same meaning. 7In the case of the second sentence, the reserve shall be resolved at the same level in order to dissolve the amount exempted under Article 3 (40), first sentence, point (a) and (b) in conjunction with Section 3c (2). 8If a reserve is still in place at the end of the fourth marketing year following its formation, it shall be resolved at this point in time at a profit. 9To the extent that the deduction provided for in the sixth sentence has not been made, the profit of the marketing year in which the reserve is dissolved shall be 6 per cent for each full marketing year in which the reserve has passed, not according to § 3 Point 40, first sentence, point (a) and (b), in conjunction with Article 3c (2), to increase the amount of the repayment of reserves released by tax. 10The rates 1 to 9 shall apply to the shares of limited liability companies belonging to the total trading assets of partnerships or communities only if no corporate bodies are held in the partnerships and communities,
(+ + + § 6b: For application, see footnote). § 52 + + +) Non-official table of contents
§ 6c Transfer of silent reserves in the case of the sale of certain fixed assets in the determination of the profit in accordance with § 4 (3) or on average rates
(1) 1§ 6b with the exception of Section 6b (4) (1) shall be subject to the following conditions: if the profit in accordance with § 4 (3) or the income from agriculture and forestry is determined according to average rates. 2To the extent that a reserve may be established in accordance with Section 6b (3), its education shall be treated as an operating expenditure (deduction) and its dissolution as an operating income (surcharge); the period between deduction and surcharge shall be considered to be the period of time, in which the reserve has passed.(2) 1The condition for the application of paragraph 1 is that the assets in respect of which a deduction has been made from the cost of acquisition or production or from the value referred to in Article 6b (5), in particular, shall be subject to the following conditions: are to be included in leading directories. 2In the directories are the date of purchase or manufacture, the cost of acquisition or production, the deduction in accordance with § 6b (1) and (3) in conjunction with paragraph 1, the dislocations for wear, depreciation and amortization. to show the amounts which have been treated as operating expenditure (deduction) or operating income (surcharge) in accordance with Section 6b (3) in conjunction with paragraph 1.
(+ + + § 6c: For application see § 52 + + +) Non-official table of contents
§ 6d Euroconversion reserve
(1) 1loans, receivables and liabilities in the sense of the Article 43 of the Introductory Act to the Commercial Code, which is denominated in monetary units of the other Member States participating in the European Monetary Union or of the ECU within the meaning of Article 2 of Council Regulation (EC) No 1103/97 of 17 June 1997. 1 June 1997 (OJ L 327, EC No 1), are at the end of the first one after the 31. to convert the marketing year ending in December 1998 to the conversion rate irrevocably fixed by the Council of the European Union in accordance with the first sentence of Article 109l (4) of the EC Treaty, and to apply the same value as the subsequent value. 2The profit resulting from this particular approach for the individual economic asset may be set in a reserve that reduces the tax profit. 3The reserve shall be dissoldered in such a way as to increase the profit, insofar as the economic asset, the valuation of which has resulted in the profit which has been placed in the reserve, is excluded from the operating assets. 4The reserve is at the latest at the end of the fifth after the 31. This year, it was to be resolved by the end of December 1998.(2) 1The Euroconversion reserve referred to in the second sentence of paragraph 1 may also be used to set income resulting from the activation of economic goods resulting from the irrevocable determination of the conversion rates. 2(1) sentence 3 shall apply accordingly.(3) The formation and dissolution of the respective reserve must be able to be followed in the accounts.
(+ + + § 6d: For application, see § 52 + + +) unofficial table of contents
§ 7 discontinuation of wear or substance reduction
(1) 1In the case of economic goods, their use or use by the taxable person for the purpose of obtaining income, experience has shown that it covers a period of more than one year, and shall be paid for one year in each part of the cost of production or production which, with a uniform distribution of these costs, shall be applied to the The total duration of use or use for one year is no longer required (reduction for wear in the same annual amounts). 2The offsetting is measured according to the normal useful life of the asset. 3A period of 15 years shall be deemed to be the normal operating life of the business or commercial value of a commercial establishment or of a farm or forestry operation. 4In the year of purchase or production of the assets, the amount of the replacement shall be reduced by one twelfth for each full month preceding the month of purchase or manufacture, in accordance with the first sentence of this year. 5In the case of economic goods which have been placed in an operating assets after use in order to obtain income within the meaning of Article 2 (1), first sentence, points 4 to 7, the deposit value shall be reduced by the offsets for: the reduction or reduction of the substance, the special depreciation or the increased offsets made up to the time of the deposit, but not more than the cost of the continuing acquisition or production; the deposit is lower than the date of the deposit; as this value, the further offsetting is measured for use of the deposit value. 6In the case of movable assets of fixed assets, where it is economically justified to carry out a reduction in the use of the assets in accordance with the performance of the assets, the taxable person may be liable to: instead of applying the discount for wear in the same annual amounts, if it proves the amount of the benefit to be paid on the individual year. 7Dispositions for exceptional technical or economic wear are permissible; if the reason for this is not necessary in subsequent marketing years, in the cases of profit determination in accordance with § 4 (1) or § 5 a to make a corresponding allocation.(2) 1In the case of movable assets of fixed assets, which shall be in accordance with the 31. December 2008 and before 1 December 2008. The taxable person may, instead of the replacement for wear and the same annual amounts, be subject to the reduction in the amount of wear in falling annual amounts in the same year. 2The reduction for wear in falling annual amounts may be made according to an invariable percentage of the respective carrying amount (residual value); the percentage to be used in this case may not exceed two and a half times the percentage of the total value of the total amount of the total amount of the total amount of the total in the case of depreciation for wear in equal annual amounts, the percentage shall not exceed 25 per cent. 3(1), fourth sentence, and Article 7a (8) shall apply accordingly. 4In the case of economic goods in respect of which the discontinuation of wear is measured in falling annual amounts, dislocations for exceptional technical or economic wear are not permitted.(3) 1The transition from the discontinuation of wear in falling annual amounts to the discontinuation of wear in the same annual amounts is permitted. 2In this case, the discontinuation of wear shall be measured from the point in time of transition after the remaining residual value and the remaining useful life of the individual assets. 3The transition from the discontinuation of wear to the same annual amounts for depreciation in falling annual amounts is not allowed.(4) 1In the case of buildings, by way of derogation from paragraph 1, the following amounts are to be deducted for wear and wear until full discontinuation:
in buildings where they belong to an operating property and do not serve residential purposes, and for which the construction application after the 31. March 1985, 3% a year,
for buildings, in so far as they do not meet the requirements of point 1, and the
after the 31. December 1924, 2 percent annually,
before 1. The first sentence of the first sentence of paragraph 1 shall
mutas to the cost of the production or production
the product. 2Is the actual period of use of a building in the cases of sentence 1, number 1, less than 33 years, in the cases of sentence 1 (2) (a) less than 50 years, in the cases of sentence 1 (2) (b) For less than 40 years, the deductions for wear may be carried out in place of the dislocations provided for in the first sentence of the first sentence. 3Paragraph 1 last sentence remains unaffected. 4In the case of buildings within the meaning of point 2, the scheme applicable to buildings referred to in point 1 shall not justify the application of the last sentence of paragraph 1 or the approach of the lower partial value (Article 6 (1) (1) sentence 2). (5) 1In the case of buildings situated in a Member State of the European Union or in another State to which the Agreement on the European Economic Area (EEA Agreement) applies, and which are covered by the taxable person or by the end of the year of completion, by way of derogation from paragraph 4, the following amounts may be deducted for use as a replacement for wear:
for buildings within the meaning of the first sentence of paragraph 4, first sentence, the number 1 of the taxable person on the basis of a 1. On January 1, 1994, or due to a legally binding contract concluded before that date,
- in the year of completion and
in the following 3 years
10 percent each,
- in the following
5 percent each,
2.5 percent each
Buildings within the meaning of paragraph 4, first sentence, point 2, which shall be paid by the taxable person on the basis of one before the first subparagraph. On the basis of a contract made in January 1995 or purchased on the basis of a legally binding contract before that date,
- in the year of completion
, and in the following
2.5 percent in each case,
1.25 percent in each case
buildings within the meaning of paragraph 4, first sentence, point 2, insofar as they are used for the purposes of housing purposes, which are provided by the taxable person
based on one after the 28. February 1989 and before 1. The contract was made in January 1996, or after the 28. February 1989, on the basis of a post-28th February 1989 and before 1. January 1996,
- in the year of the Completion and
each 2 percent,
each 1.25 percent
on the basis of one after the 31. December 1995 and before 1. In January 2004, construction applications were produced or based on a construction contract after 31 January 2004. December 1995 and before 1. January 2004,
- in the year of the Completion
7 years 5 percent each,
6 years 2.5 percent each,
36 years each 1.25 percent,
due to one after the 31. 1 December 2003 and before 1 December 2003 In January 2006, construction applications were produced or based on a construction contract after 31 January 2006. 1 December 2003 and before 1 December 2003 January 2006,
2.5 percent each,
1.25 percent each
of the cost of purchase. 2In the case of purchase, the first sentence may be applied only if the manufacturer does not apply for the sold-out building any discontinuations for use in accordance with the first sentence of the first sentence, or if there is no increase in the number of dislocations or special depreciation of the property. has taken place. 3Paragraph 1 sentence 4 shall not apply.(5a) Paragraphs 4 and 5 shall apply accordingly to parts of buildings which are independent and immovable property, as well as to condominies of condominium and to rooms standing in the part of the house.(6) In the case of mining companies, quarries and other holdings which entail a consumption of the substance, paragraph 1 shall be applied accordingly; in this case, offsets shall be permitted in accordance with the conditions laid down for the consumption of substances (removal of the substance for the production of the substance). Reduction of substance).
(+ + + § 7: For application see § 52 + + +) Non-official table of contents
§ 7a Common rules for increased Dislocations and special depreciations
(1) 1In the period during which an economic well-being may be subject to increased dislocations or special depreciation (period of benefit), a subsequent period shall be: Production costs shall be calculated from the year on which the ex post production costs are incurred until the end of the period of benefit, the dislocations for wear, increased offsets and special depreciation on the basis of the costs of the production of the subsequent production costs increased cost of production or production. 2The same applies to subsequent purchase costs. 3If, in the period of the beneficiary, the cost of an economic asset is subsequently reduced, the rate of reduction shall be determined by the year of reduction until the end of the period for which the goods are to be paid. Wear, increased offsets and special depreciation after the reduced purchase or production costs.(2) 1In the case of an economic well-being or special depreciation, it is already possible to make use of special depreciation for deposits on acquisition costs or in the case of part-production costs, the provisions on increased Dislocations and special depreciation, subject to the condition that the cost of the acquisition or production costs is to be paid to the cost of the purchase or to the cost of production and to the place of the year of acquisition, or Manufacture the year of the down payment or partial production. 2After acquisition or production of the asset, increased dislocations or special depreciation shall be permitted only if they are not already in the form of advance payments on acquisition costs or in the case of part-production costs have been taken. 3Payments at purchase cost are spent at the time of actual payment. 4If deposits are paid at acquisition costs by the devotion of an exchange, they are applied at the time when the supplier actually flows the money through discounting or redeeming the change. 5The same applies if a cheque is placed instead of money.(3) In the case of economic goods which are subject to increased dislocations, at least dislocations in the amount of the dislocations for wear and wear in accordance with Article 7 (1) or (4) must be taken into account in each year of the benefit period.(4) In the case of economic goods where special depreciation is used, the dislocations shall be carried out in accordance with Article 7 (1) or (4).(5) In the case of an economic good, if the conditions for the use of increased dislocations or special depreciation are met by a number of provisions, increased dislocations or special depreciation may only be due to one of the following: Provisions are to be taken into account.(6) Increased offsets or special depreciation shall not be taken into account in the examination of whether the accounting limits referred to in Article 141 (1) (4) and (5) of the Tax Code have been exceeded.(7) 1If an economic good is to be attributed to a number of interested parties, and if the conditions for increased dislocations or special depreciation are met only for individual parties, the increased dislocations and Special depreciation shall be made only pro rata to those concerned. 2The increased offsets or special depreciation may only be carried out in a uniform manner by the parties in which the conditions are met.(8) 1Increased dislocations or special depreciation shall only be permitted in the case of economic goods belonging to an operating assets if they are included in a special, continuously leading list which shall be the date of the Purchase or manufacture, the cost of acquisition or production, the normal operating life and the amount of the annual dislocations for wear, increased dislocations and special depreciation. 2The directory does not need to be kept if this information is visible from the bookkeeping.(9) Where special depreciation has been made for an economic asset, the dislocations for wear and wear in buildings and in the case of economic goods within the meaning of Article 7 (5a) shall be calculated on the basis of the residual value at the end of the relevant benefit period. and the percentage determined in accordance with Article 7 (4), taking into account the remaining useful life, for other economic goods according to the residual value and the remaining period of use.
(+ + + § 7a: For application, see § 52 + + +) Non-Official Table of Contents
XXXX (§ § 7b to 7d) (omitted)
- unofficial table of contents
§ 7g Investment deductions and special depreciation for the promotion of small and medium-sized enterprises (SMEs)
(1) 1taxable persons may, for the future purchase or production of a removable movable asset of the fixed assets, be able to pay up to 40% of the estimated cost of acquisition or production (Investment deductible amount). 2The investment deduction amount can only be used if
Operation at the end of the marketing year in which the deduction is made, which does not exceed the following size characteristics:
in commercial or self-employed businesses, determining their profit under § 4 (1) or § 5, an operating assets of € 235 000;
in agriculture and forestry enterprises an economic value or a replacement economic value of 125 000 Euro or
in the case of holdings as defined in points (a) and (b), which determine their profit in accordance with § 4 (3), without taking into account the amount of the investment deductible, a profit of 100 000 Euro;
the taxable person intends, the beneficiary economic good is expected to be
to be created in the three marketing years following the marketing year of the withdrawal; or
at least until the end of the marketing year following the marketing year of the purchase or manufacture in a domestic establishment of the Operating exclusively or almost exclusively operationally,
the taxable person shall be the beneficiary of the economic good in the tax office. (b) the amount of the documents to be submitted, indicating the amount of the estimated cost of acquisition or production.
3deduction amounts may be used even if they result in a loss is created or increased. 4The sum of the amounts deducted in the marketing year of the withdrawal and in the three preceding marketing years as a whole, in accordance with the first sentence, and not added in accordance with paragraph 2, or which have been reversed in accordance with paragraph 3 or 4, shall not exceed EUR 200 000 per holding.(2) 1In the marketing year of the acquisition or production of the beneficiary economic asset, the amount of the investment deductible for this economic asset is 40% of the purchase or purchase price. production costs shall be added to the profit and shall not exceed the amount deducted in accordance with paragraph 1. 2The cost of acquisition or production of the assets may be reduced by up to 40% in the marketing year referred to in the first sentence of the marketing year, but not more than the offsetting in accordance with the first sentence of the marketing year; the The basis for assessment of the dislocations for wear, increased offsets and special depreciation, as well as the cost of acquisition or production within the meaning of § 6 (2) and (2a) shall be reduced accordingly.(3) 1To the extent that the amount of the investment deductible has not been added to the end of the third marketing year following the marketing year of the deduction referred to in paragraph 2, the deduction referred to in paragraph 1 shall be reversed. 2If the profit of the relevant marketing year has already been based on a tax determination or a separate determination, the corresponding tax or determination notice must be amended to the extent that it is based on a specific statement of tax or determination. 3This shall also apply if the tax or determination of the order has become final; the time limit for the determination does not expire in so far as the fixing period for the assessment period has expired, in which the third party is responsible for the assessment period. to the marketing year of the withdrawal shall end the following marketing year. 4§ 233a (2a) of the Tax Code shall not apply.(4) 1In the cases referred to in paragraph 2, the economic good shall not be exclusive to the end of the marketing year following the marketing year of the purchase or manufacture in a domestic establishment of the holding, or , the deduction referred to in paragraph 1 and the reduction of the cost of acquisition or production, the reduction of the basis of assessment and the offsetting referred to in paragraph 2 are to be reversed. 2Where the profits of the relevant marketing years have already been based on tax arrests or separate findings, the corresponding tax or setting-up notices shall be amended to the extent that they have been subject to the relevant tax or determination. 3This shall also apply if the tax or arrest notice has become final; the fixing periods do not end in so far as the fixing period for the assessment period has expired, in which the The first sentence of the second sentence of paragraph 2 (2) (b) is no longer fulfilled. 4§ 233a (2a) of the Tax Code shall not apply.(5) In the case of abuseable movable assets of fixed assets, under the conditions set out in paragraph 6, in the year of acquisition or manufacture and in the following four years, in addition to the dislocations for wear and wear in accordance with § 7 (1) or (2) Special abortions up to a total of 20 per cent of the cost of production or production shall be used.(6) The special depreciation referred to in paragraph 5 may be used only if
is the operation of the Closure of the marketing year preceding the purchase or manufacture which does not exceed the size characteristics of paragraph 1, second sentence, point 1, and
Economic activity in the year of purchase or manufacture and, in the following marketing year, in a domestic establishment of the taxable person's holding, shall be used exclusively or almost exclusively in operation; paragraph 4 shall apply:
) In the case of partnerships and communities, paragraphs 1 to 6 shall apply with the proviso that the taxable person shall be replaced by the company or the Community.
(+ + + § 7g: cf. § 52 + + +) Non-official table of contents
§ 7h Increased dislocations for buildings in redevelopment areas and urban development areas
(1) 1In the case of a domestically located building in a formally designated redevelopment area or urban development area, the taxable person may, by way of derogation from § 7 (4) and (5), in the year of manufacture and in the the following seven years in each case up to 9 per cent and in the following four years, in each case up to 7 per cent of the production costs for modernisation and repair measures within the meaning of Section 177 of the Construction Code. 2Sentence 1 shall be applied in accordance with the production costs of measures intended to preserve, renew and use a building in the sense of the first sentence, which is due to its historical, artistic and artistic character. or of the importance of urban development, and to the implementation of which the owner has, in addition to certain modernization measures, committed to the community. 3The taxable person may also use the increased offsets in the year of completion of the measure and in the following eleven years for acquisition costs, which shall be deleted from the measures referred to in the first and second sentences, to the extent that: these have been carried out after the legally effective conclusion of a compulsory employment contract or a similar act. 4The increased offsets can only be used if the manufacturing or acquisition costs are not covered by grants from remediation or development promotion funds. 5At the end of the benefit period, a residual value shall be added to the manufacturing or acquisition costs of the building or to the value of the building, the further dislocations for wear and the building shall be uniform for the the total building shall be calculated according to the amount and the percentage of the building.(2) 1The taxable person may only use the increased offsets if he proves, by means of a certificate issued by the competent municipal authority, the conditions set out in paragraph 1 for the building and the measures. 2If a grant has been granted to him from the means of promotion or development, the certificate shall also contain the amount of the certificate, and if such grants are granted to him after the certificate has been issued, the certificate shall be: to be changed accordingly.(3) Paragraphs 1 and 2 shall apply accordingly to parts of buildings which are independent and immovable property, as well as to condominies and to rooms standing in the part of the house.
(+ + + § 7h: For application, see § 52 + + +) Non-Official Table of Contents
§ 7i Increments in Architectural Monuments
(1) 1In the case of a domestically located building, which is based on the , by way of derogation from § 7 (4) and (5), the taxable person may, by way of derogation from Article 7 (4) and (5), up to 9% in each of the following seven years and in the following four years in each case up to 7 per cent of the production costs for construction measures, which are necessary according to the type and extent required for the maintenance of the building as a building monument or for its sensible use. 2A meaningful use is to be assumed only if the building is used in such a way as to ensure the preservation of the building's worth of protection to the duration. 3In the case of a building part located in the country which is a building monument in accordance with the respective national regulations, the sentences 1 and 2 shall be applied accordingly. 4In the case of a building or part of a building located in the country, which alone does not meet the requirements for a building monument, but is part of a building group or an overall facility, which is based on the respective national legal requirements. provisions as a unit, the taxable person may carry out the increased offsets from the cost of production for construction measures, which shall be based on the nature and extent of the conservation of the protective external appearance of the building group; or Overall situation is required. 5The taxable person may also use the increased offsets in the year of completion of the construction measure and, in the following eleven years, for acquisition costs, which are attributable to construction measures within the meaning of sentences 1 to 4, insofar as these have been carried out after the legally effective conclusion of a compulsory employment contract or an equivalent act. 6Construction measures shall be carried out in coordination with the body referred to in paragraph 2. 7The increased offsets can only be used if the manufacturing or acquisition costs are not covered by subsidies from public funds. 8§ 7h (1) sentence 5 shall apply accordingly.(2) 1The taxable person may only use the increased offsets if he/she is subject to the conditions set out in paragraph 1 by a certificate issued by the competent authority or designated by the Land Government. the building or building part and for the necessity of the expenses. 2If any of the authorities responsible for the protection of monuments or monuments has granted him the grants, the certificate shall also contain the amount of the certificate; if such grants are granted to him after the certificate has been issued, the certificate shall be: to change them accordingly.(3) § 7h (3) shall apply accordingly.
(+ + + § 7i: For application, see § 52 + + +) Non-official table of contents
Revenue excess revenue
(1) Revenue shall be all goods which are in cash or money value and which are paid to the taxable person within the framework of one of the types of arrival in Section 2 (1), first sentence, points 4 to 7.(2) 1Revenue not in cash (flat, food, goods, services and other kind of goods) shall be used at the usual retail price at the place of delivery, reduced by the usual discounts. 2For the private use of an in-company motor vehicle for private journeys, Section 6 (1) (4), second sentence, shall apply accordingly. 3If the motor vehicle can also be used for journeys between the home and the first place of activity as well as journeys pursuant to section 9 (1) sentence 3 (4a) sentence 3, the value in the second sentence shall be increased by 0.03 per cent for each calendar month. List price within the meaning of Article 6 (1) (4), second sentence, for each kilometre of distance between the apartment and the first place of activity and the journeys pursuant to § 9 (1) sentence 3 (4a) sentence 3. 4The value provided for in sentences 2 and 3 may be part of the total amount of the total amount of the total amount of the total amount of the total amount of the total amount of the total amount of the total amount of the total amount of the total amount of the total amount of the total amount of the total amount of the total amount of Motor vehicle expenses, if the total expenses incurred by the motor vehicle are covered by supporting documents and the ratio of the private journeys and the journeys between the apartment and the first place of activity as well as journeys according to § 9 The third sentence of the third sentence of the third sentence of the third sentence of paragraph 4 of this Article shall be proved by an orderly travel book; Section 6 (1) (4), third sentence, second half-sentence shall apply accordingly. 5The use of the motor vehicle for a family home run within the framework of a double financial management shall be equal to 0.002 per cent of the list price within the meaning of Article 6 (1) (4) sentence 2 for each kilometre of distance between the The place of residence and the place of employment shall not apply if a deduction of advertising costs pursuant to Article 9 (1), sentence 3, sentence 5, sentence 5 and 6 is to be considered for this journey; sentence 4 shall be applied mutatily. 6In the case of employees whose benefits have been determined in accordance with the provisions of Section 17 (1), first sentence, point 4 of the Fourth Book of Social Code, these values are the determining factor. 7The values set out in the sixth sentence shall also be applied to taxable persons who are not subject to the statutory pension insurance obligation. 8If, during a professional activity outside his home and first place of activity, or in the course of a double financial management, the worker is appointed by the employer or at the initiative of the employer, a meal is made available to a third party, this meal is to be added to the value of sentence 6 (the relevant official reference value according to the Social Insurance Regulation) if the price of the meal does not exceed 60 euros. 9The approach of a meal assessed in accordance with the sentence 8 shall not be taken if the employee's additional expenses for catering are subject to an advertising cost withdrawal in accordance with Article 9 (4a), sentence 1 to 7. 10The supreme financial authority of a country may, with the approval of the Federal Ministry of Finance, set average values for other employees ' contributions to the labour market. 11benefits in kind to be assessed in accordance with the first sentence shall remain out of approach if, after the charges paid by the taxable person, they do not exceed a total of 44 euros in the calendar month.(3) 1A worker shall, on the basis of his/her employment relationship, receive goods or services which are not produced, distributed or provided by the employer primarily for the needs of his or her workers, and the reference to which is shall not be taxed in accordance with Article 40, the values of which shall, by way of derogation from the provisions of paragraph 2, be the final prices reduced by 4 per cent, to which the employer or the recipient of the place of delivery the goods or services shall be foreign to the person concerned. Last consumption in general business transactions. 2The benefits resulting from the deduction of charges paid by the employee are tax-free, insofar as they do not exceed a total of EUR 1 080 in the calendar year.
(+ + + § 8: To apply) cf. § 52 + + +) Non-official table of contents
§ 9 advertising costs
(1) 1Advertising costs are expenses for acquisition, backup and conservation of revenue. 2You are to be deducted from the type of arrival at which they are grown. 3Advertising costs are also
Debt Interest and Special Commitment pensions and permanent burdens, in so far as they are in economic context with a type of arrival. 2In the case of a Leibrent, only the share resulting from § 22 (1) sentence 3 (a) bb) can be deducted;
Taxes from the Property, other public charges and insurance contributions, to the extent that such expenses relate to buildings or to items which serve the taxable person for the purpose of obtaining income;
Contributions to professional stands and other professional associations whose purpose is not directed to an economic business enterprise;
worker's expenses for the paths between the home and the first place of activity within the meaning of paragraph 4. 2For the repayment of these expenses, a removal fee for each full kilometre of the distance between the home and the first place of work shall be the first place of work for each working day on which the employee is looking for the first place of work. shall apply for a period of EUR 0.30, up to a maximum of EUR 4 500 in the calendar year; a higher amount than EUR 4 500 shall be used, provided that the employee uses his own motor vehicle or used for the purposes of the use of the vehicle. 3The removal fee shall not apply to routes and routes with tax-free collection transport in accordance with § 3, point 32. 4For the purpose of determining the distance, the shortest road connection between the home and the first place of activity is authoritative; a road link other than the shortest can be used if it is clear that the distance between the main street and the first place of activity is the shortest. is cheaper and is regularly used by the employee for the paths between the home and the first job. 5In accordance with Article 8 (2), sentence 11 or paragraph 3, tax-free benefits in kind for journeys between the home and the first place of activity shall reduce the amount deductible in accordance with sentence 2; if the employer himself is the mode of transport, the price shall be: , which would have to be paid by a third employer to the mode of transport. 6If a worker has several dwellings, the paths from an apartment not closest to the first place of activity shall be taken into account only if it is the centre of the worker's life interests and is not only occasionally visited.
The worker's expenses for journeys not made between the home and the first The place of activity referred to in paragraph 4 and no family home trips. 2Instead of the actual expenses incurred by the employee through the personal use of a means of transport, the cost of the journey may be determined by the flat-rate kilometre rates for each of the charges for each of the two the vehicle used as the highest distance compensation in accordance with the Federal Travel Cost Act. 3If a worker does not have a first place of activity (Article 9 (4)), he has, in accordance with the provisions of the service or employment law, and the agreements and instructions for the commending of his professional activities, which are to be completed In the long term, the same place, or the same wide range of activities typically working day, shall apply, paragraph 1, sentence 3, point 4 and paragraph 2 shall apply to the journeys from the home to that place or to the nearest access to the home for the purpose of: Activity area accordingly. 4For journeys within the wide range of activities, the rates 1 and 2 shall apply.
Necessary additional expenses, which shall be: Workers are created on the basis of double financial management, which has been brought to a job. 2A double financial management is only available if the employee has his own household outside the place of his first job and also lives on the site of the first job. 3The existence of an own house presupposeth the inninth of an apartment as well as a financial participation in the cost of the life management. 4As accommodation costs for a double financial management, the actual expenses for the use of the accommodation can be set at home, up to a maximum of EUR 1 000 per month. 5expenses for the way from the place of the first job to the place of your own house and back (family home trip) can be deducted only for one family home run every week. 6To pay the expenses for a family home trip, a removal fee of EUR 0.30 is available for each full kilometre of the distance between the place of the house's own house and the place of the first place of activity - 7(4) (3) to (5) shall apply accordingly. 8expenses for family home trips with a motor vehicle made available to the taxable person in the context of a type of arrival are not taken into account.
Necessary additional expenses of a worker for professionally induced overnight stays at a workplace that is not the first job. 2Accommodation costs are the actual expenses for the personal use of an accommodation for overnight accommodation. 3Insofar as higher overnight costs are incurred because the employee uses an accommodation together with persons who are not in a service relationship with the same employer, only those expenses which are incurred by the employee are to be paid for by the were the sole use of the employee. 4At the end of 48 months of a longer-term professional activity at the same place of activity which is not the first place of activity, accommodation costs may only be estimated at the level of the amount referred to in paragraph 5. 5An interruption of this professional activity at the same place of activity leads to a new start if the interruption lasts at least six months.
Expenditure on work equipment, for example for tools and typical work clothes. 2Number 7 is unaffected;
Abuse for wear and for substance reduction and increased offsets. 2§ 6 (2) sentence 1 to 3 shall be applied in cases of purchase or manufacture of economic goods.
(2) 1All expenses shall be paid out by the removal rates, which are caused by the routes between the place of residence and the first place of activity referred to in paragraph 4 and by the family home trips. 2expenses for the use of public transport may be incurred to the extent that they exceed the total amount to be paid out in the calendar year as a distance allowance. 3disabled people,
whose degree of disability is at least 70 ,
whose degree of disability is less than 70, but at least 50, and which is significantly affected by its ability to move in road traffic ,
, instead of the removal rates, the actual expenses for the paths between the apartment and the first job site and for family home trips can be used. 4The requirements of paragraphs 1 and 2 shall be verified by official documents.3 (3) (3) (4) to (5a) and (2) and (4a) shall apply in respect of the types of arrival referred to in the first sentence of Article 2 (1) (5) to (7).(4) 1The first place of activity is the fixed company establishment of the employer, a related company (§ 15 of the German Stock Corporation Act) or a third party designated by the employer and permanently employed by the employee. is assigned. 2The assignment within the meaning of sentence 1 shall be determined by the service or labour law provisions and by the agreements and instructions which fill these out. 3A permanent assignment shall be considered in particular if the employee is working on an indefinite duration, for the duration of the service or for a period of 48 months, in such a place of activity . 4If such a service or employment is based on a workplace or is not unambiguous, the first place of activity is the establishment in which the employee is permanently
typically working day-to-work or
per workweek two full working days or at least one third of its agreed regular working time to work.
5The service ratio has the worker is at most a first place of activity. 6The conditions set out in the first and fourth sentences for a number of activities shall be the place of activity of the first place of activity which the employer shall determine. 7If it is not in this provision or is not unique, the place of activity closest to the home is the first place of activity. 8The first place of activity is also an educational institution which is visited outside of an employment relationship for the purpose of full-time studies or a full-time education measure; the regulations for employees after The provisions of the third sentence of paragraph 1 (4) and (5) and (4a) shall apply accordingly.(4a) 1Multi-expenses of the employee for the catering shall be deductible as an advertising cost only in accordance with the following rates. 2If the employee is employed outside his/her home and first place of activity (foreign professional activity), he/she is required to recharge the professional additional expenses actually incurred. To set up a catering allowance. 3This is
24 Euro for each calendar day on which the worker 24 Hours from his apartment and first place of activity is absent,
in each case 12 euros for the arrival and departure day, if the employee at this, a subsequent or preceding day outside of his home,
12 Euro for the calendar day on which the worker is not staying outside his home without accommodation more than 8 Hours from his apartment and the first place of activity is absent; begins the foreign professional activity on a calendar day and ends on the following calendar day without overnight accommodation, will be granted 12 euros for the calendar day at which the Employees the majority of the total of more than 8 hours is absent from his home and the first place of activity.
4If the employee has no first place of activity, the rates 2 and 3 apply Accordingly, the dwelling within the meaning of the second and third sentences is the home level, which forms the centre of the worker's interests in the life of the worker, as well as an accommodation at the place of the first place of activity in the context of the double management of the budget. 5In the case of an activity abroad, the amount of the lump sum in the case of the cases referred to in point 1 (120) and (2) and (3) with 80 per cent of the total amount of foreign aid shall be replaced by a country-by-country basis. in accordance with the Federal Travel Cost Act, the Federal Ministry of Finance, in agreement with the supreme financial authorities of the Länder, shall fix the total amount to be fixed at full euro; the amount of the lump sum shall be determined according to the place of the worker before 24 Time last reached, or, if this place is domestic, after the last place of activity abroad. 6The deduction of the catering packages is limited to the first three months of a longer-term professional activity at the same activity site. 7A break in professional activity at the same place of activity leads to a new start if it takes at least four weeks. 8If a meal is made available to the worker on the occasion of or during an activity outside his first place of activity by the employer or on his own initiative by a third party, the latter shall be subject to the conditions laid down in the following sentences: 3 and 5 determined catering packages:
for breakfast 20 percent,
for lunch and dinner by 40 percent each,
the pledge for a full calendar day, if applicable in conjunction with sentence 5, in accordance with sentence 3, number 1; the reduction shall not exceed the amount of the food price determined. 9Sentence 8 shall also apply where travel expenses are withheld or reduced due to the meals made available, or when the meals are taxed in accordance with Section 40 (2), first sentence, point 1a. 10If the worker has paid a fee for the meal, this amount shall reduce the amount of the reduction as set out in sentence 8. 11The employee withholds tax-free refunds for food, and is excluded from advertising costs in so far as it is not. 12In accordance with the provisions of sentences 3 and 5, the three-month period referred to in sentences 6 and 7, and the rules for the reduction in rates 8 to 10, shall also apply to the deduction of additional expenditure on catering, which shall: in the case of double financial management, where the worker is absent from his own household within the meaning of Article 9 (1), third sentence, point 5, for each calendar day within the three-month period in which the worker is at the same time as an activity within the meaning of the sentence 2 or the sentence 4 is exercised, only the highest possible amount of lump sum can be deducted. 13The duration of an activity within the meaning of the second sentence in the place of activity on which the sound financial management has been justified shall be set off against the three-month period if it has been immediately preceded by it.(5) 1§ 4 (5), first sentence, points 1 to 4, 6b to 8a, 10, 12 and paragraph 6 shall apply mutatily. 2§ 6 (1) (1a) shall apply accordingly.(6) 1Expenses of the taxable person for his or her vocational training or for his studies are only advertising costs if the taxable person has already completed initial training (vocational training or studies) before or if the vocational training or the course of studies takes place within the framework of a service relationship. 2A vocational training as a first-rate training in accordance with the first sentence is available if an orderly training with a minimum duration of 12 months is carried out in the case of full-time training and with a final examination. 3An orderly training is provided if it is carried out on the basis of laws, regulations or administrative provisions or internal rules of an image carrier. 4If a final examination is not provided for in accordance with the training plan, the training shall be deemed to have been completed with the actual scheduled completion. 5A vocational training as initial training has also concluded who passed the final examination of a vocational training regulated by laws, regulations or administrative provisions with a minimum period of 12 months, without the need for: He has previously completed the corresponding vocational training.
(+ + + § 9: For application see § 52 + + +) unofficial table of contents
§ 9a Lump sums for advertising costs
1For advertising costs, the following lump sums are to be deducted in the determination of the income if no higher advertising costs are shown:
from the income from non-self-employed work, subject to point (b): an employee-lump sum of 1 000 euros;
from the income from non-self-employed work, as far as pensions are concerned within the meaning of Section 19 (2): a lump sum of 102 euros;
from the revenue within the meaning of § 22 number 1, 1a and 5 :a lump sum of total 102 Euro.
2The amount of the lump sum as defined in point 1 (b) of the first sentence may only be up to the amount of the revenue reduced by the amount of the supply allowance, including the surcharge of the amount of the supply allowance (Article 19 (2)), which shall be Flat-rate amounts as defined in 1 (1) (a) and 3 (3) may be deducted only up to the amount of the revenue.
(+ + + § 9a: For application, see § 52 + + +)
(+ + + § 9a sentence 1: For application see § 22 No. 5 + + +)
Value Added Tax deductir
(1) The Pre-tax amount according to § 15 of the VAT Act, insofar as it can be deducted from the sales tax, does not belong to the cost of the purchase or production of the goods, on the purchase or manufacture of which he is not responsible.(2) 1If the pre-tax deductiation is corrected in accordance with Section 15a of the VAT Act, the additional amounts shall be treated as operating income or revenue if they are referred to within the framework of one of the types of arrival of § 2 (1) sentence 1 , the minor amounts shall be treated as operating expenses or advertising costs if they are caused by the holding or the acquisition, safeguarding and maintenance of revenue. 2The cost of acquisition or production shall remain unaffected in the cases of sentence 1.
(+ + + § 9b para. 2: For application, see § 52 + + +)
(1) special expenses are the following expenses if they are neither operating expenses nor Acquisition costs are or are treated like operating expenses or advertising costs:
Contributions to the statutory pension insurance or to the agricultural retirement pension as well as to professional pension schemes that are the statutory pension insurance providing comparable benefits;
taxable person contributions
to build up your own capital-covered pension if the contract does not cover the payment of a monthly life-long life-long life-long life-long life-long before the completion of the 62. In addition, supplementary protection of the admission of occupational disability (occupational disability pension), reduced earning capacity (disability pension) or survivors 'pension (survivors' pension). 2Survivors in this sense are the spouse of the taxable person and the children for which he is entitled to child benefit or to an allowance in accordance with section 32 (6). 3The entitlement to an orphan's pension may not exceed the period in which the pensioner fulfils the conditions for taking into account as a child within the meaning of § 32;
for its protection against the entry of the occupational disability or the reduced earning capacity (insurance case), if the contract is only the payment of a monthly, on the Life of the taxable life-long pension provision for an insurance case, which is up to the completion of the 67. Year of life has occurred. 2The contract may provide for termination of the pension payment due to a medically justified loss of occupational incapacity or reduced earning capacity. 3The amount of the promised pension can be made dependent on the age of the taxable person at the time of the occurrence of the insurance, if the taxable person is the 55.
2The claims under (b) may not be hereditary, non-transferable, non-inalienable, non-transferable and non-capitalizable. 3Providers and taxable persons may agree that up to twelve monthly payments will be combined in a disbursment, or that a small amount pension will be found within the meaning of § 93 (3) sentence 2. 4In the calculation of the small amount pension, all contracts of the taxable person in the case of a provider are to be combined in each case according to point (b) double letter aa or double letter bb. 5In addition to the payment forms mentioned above, no further entitlement to disbursements may be made. 6The contributions referred to in points (a) and (b) are to be added to the employer's tax-free share of the statutory pension insurance under section 3 (62) and a tax-free allowance of the employer, which is equivalent to that. 7Contributions pursuant to Section 168 (1) (1b) or (1c) or § 172 (3) or (3a) of the Sixth Book of Social Code shall only be added at the request of the taxable person by way of derogation from the second sentence;
Contributions to
Health Insurance, in so far as they are required to obtain a level of social assistance, determined by the Twelfth Book of Social Code, and provided that the benefits are entitled to benefits. 2For contributions to the statutory health insurance, these are those according to the third title of the First Section of the Eighth Chapter of the Fifth Book of Social Code, or the post-Sixth Section of the Second Law on the Health insurance for farmers. 3For contributions to a private health insurance, these are the contribution shares which are attributable to contractual services, which, with the exception of the contributions to the sickness benefit, are in the form, amount and amount of the benefits. according to the third chapter of the Fifth Book of the Social Code; § 12 (1d) of the Insurance Supervision Act, as amended by the notice of 17. December 1992 (BGBl. 1993 I p. 2), which was last amended by Articles 4 and 6 (2) of the Law of 17. October 2008 (BGBl. I p. 1982) has been amended accordingly. 4If the health insurance contributions pursuant to the second sentence may give entitlement to a sickness benefit or entitlement to a benefit granted instead of sickness benefit, the respective contribution shall be 4%
Legal care insurance (social care insurance and private care-compulsory insurance).
2As your own contributions the taxable person shall also treat his own contributions as referred to in (a) or (b) of a child, which are borne by the taxable person in the context of the undertaking's maintenance obligation, for which a right to a free amount pursuant to § 32 Paragraph 6 or on child benefit. 3In the cases referred to in paragraph 1a (1), the taxable person shall have his own contributions as referred to in (a) or (b) for the purpose of obtaining sickness insurance or statutory care insurance for a divorced or a divorced person. permanently separated live unrestricted income-taxable spouses, then these are, by way of derogation from sentence 1, as their own contributions of divorced or permanently separated living unrestricted income-taxable spouse is treated. 4Contributions which are made for years of contribution years beginning at the end of the apportionment period and which exceed two and a half times the contributions paid during the assessment period shall be included in the the assessment period for which they have been paid; this shall not apply to contributions to the extent to which they are subject to the indefinite reduction in contributions after completion of the 62.
Contributions to health and care insurance, in so far as these are not to be taken into account in accordance with point 3; contributions to insurance against insurance against Unemployment, insurance and disability insurance other than those referred to in the first sentence of point 2 (b), accident and liability insurance, and risk insurance, which provide for performance only for the case of death; contributions to Insurance within the meaning of Article 10 (1) (2) (2) (b), double letter bb to dd, in der 31. December 2004, when the duration of such insurance is before 1. January 2005 and an insurance contribution up to 31 January 2005 Article 10 (1) (2) (2) to (6) and (2), second sentence, in the 31 December 2004. In these cases, it is to be applied further;
paid church tax; this does not apply to the extent that the church tax is a supplement to the capital gains tax or as a supplement to the income tax determined in accordance with the separate tariff of section 32d (1);
two-thirds of the expenses, no more than EUR 4 000 per child, for services to care for a child belonging to the household of the taxable person within the meaning of section 32 (1), which shall be 14. It has not yet been completed or because of a pre-completion date of 25 years. Life-year physical, mental or mental disability is unable to entertain yourself. 2This does not apply to teaching expenses, the provision of special skills, and sports and other recreational activities. 3If the child to be cared for is not subject to unlimited income tax in accordance with Article 1 (1) or (2), the amount referred to in the first sentence shall be reduced to the extent necessary in accordance with the conditions in the country of residence of the child; and is appropriate. 4The condition for deduction of expenses in the first sentence is that the taxable person has received an invoice for the expenses and the payment has been made to the account of the provider of the service;
Expenses for your own vocational training up to 6 000 euros in the calendar year. 2In the case of spouses who meet the requirements of the first sentence of Article 26 (1), the first sentence shall apply to each spouse. 3The expenses within the meaning of the sentence 1 also include expenses for an external accommodation. 4§ 4 (5) sentence 1 (6b) and § 9 (1) sentence 3 (4) and (5), (2), (4) sentence 8 and (4a) shall apply in the determination of expenses.
30 percent of the fee, no more than 5 000 euros, that of the taxable person for a child, for which he is entitled to an allowance pursuant to section 32 (6) or to child benefit, for whose visit a school is paid in free sponsorship or a predominantly privately financed school, with the exception of the pay for accommodation, care and food. 2The condition is that the school is situated in a Member State of the European Union or in a country to which the Agreement on the European Economic Area applies, and the school is situated in one of the Member States of the European Union. national Ministry of a country, of the Conference of the Ministers of Education and Cultural Affairs of the Länder or of a national certificate recognition body, or recognised as equivalent to a national degree at a public school General education or vocational qualification for school, school or vocational education. 3A visit to another institution, duly prepared for a school, vintage or professional qualification as defined in the second sentence, shall be equal to a visit to the school as defined in the first sentence. 4The visit of a German school abroad is equal to the visit of such a school, regardless of its beleousness. 5The maximum amount after the first sentence is granted only once for each child in which the conditions are available.
(1a) 1Special expenses are also the following expenses:
Maintenance performances at the divorced or permanently separated live income taxable spouse, if the donor requests this with the consent of the recipient, up to € 13 805 in the calendar year. 2The maximum amount referred to in the first sentence shall be increased by the amount of the unrestricted income tax subject, in the respective assessment period referred to in paragraph 1, point 3, for the protection of divorced or permanently separated live Spouses spent contributions. 3The application can only be made for one calendar year and cannot be withdrawn. 4The consent, with the exception of the applicable law as granted in accordance with § 894 of the Code of Civil Procedure, is effective until the revocation. 5Before the beginning of the calendar year for which the consent is not to apply for the first time, the revocation shall be declared to the tax office. 6The sentences 1 to 5 apply to cases of nullity or annulment of marriage;
based on specific commitments, lifelong and recurrent pension benefits which are not related to income in the economic context, which are not eligible for predisposition if the recipient is subject to unlimited income tax. 2This applies only to
Transmission-related services a share of a company's share in a personal company exercising an activity within the meaning of Sections 13, 15 (1), first sentence, point 1, or § 18 (1),
Supply performance related to the transfer of an operation or partial operation, as well as
Supply services related to the transfer of a minimum of 50 percent interest in a limited liability company, if the transferor is managing director and the transferee taking over this post-transfer activity.
3Sentence 2 shall also apply to the part of the pension benefits that are related to the share of a farm in the agriculture and forestry sector
Compensation for the prevention of supply compensation pursuant to § 6 (1), second sentence, point 2, and § 23 of the Supply Equalization Act and § 1408 (2) and § 1587 of the Civil Code, to the extent that the pledge requested this with the consent of the person entitled to do so. 2Number 1, sentences 3 to 5 shall apply accordingly;
Equalization payments in the context of the supply compensation in accordance with § § 20 to 22 and 26 of the Pension compensation law and in accordance with § § 1587f, 1587g and 1587i of the Civil Code in der bis zum 31. August 2009, as well as in accordance with Article 3a of the Act on the regulation of hardship in supply compensation, in so far as the revenue to which they are based is subject to taxation by the person who compensates for the compensation, if the compensatory persons are entitled to Person is subject to unlimited income tax.
(2) 1A condition for deducting the amounts referred to in paragraph 1 (2), (3), (3) and (3a) (precautionary expenses) is that they are
not in a direct economic context with tax-free revenue; tax-free Grants for sickness or nursing care insurance are, in total, directly related to the precautionary charges as referred to in paragraph 1 (3),
done to
1Insurance insurance company,
which is based on or in a business Member State of the European Union or of a State Party to the Agreement on the European Economic Area, and may operate the insurance business domesically, or
to which permission is granted for domestic business operations.
2In addition, contributions will only be taken into account when it comes to amounts within the meaning of the Paragraph 1 (3), first sentence, point (a), to a body which provides for cross-compliance in the case of illness within the meaning of Section 5 (1) (13) of the Fifth Book of the Social Code or one of the aid or of the free health care. Protection within the meaning of Section 193 (3), second sentence, point 2 of the Insurance Contract Law. 3This shall apply if a taxable person who has neither his residence nor his/her habitual residence in the country of the country, with the contributions, has an insurance protection within the meaning of the first sentence of paragraph 1 (3) acquires,
occupational utilities,
Social insurance institutions or
a provider within the meaning of § 80.
2Precautionary expenditure referred to in paragraph 1 (2) (b) shall be taken into account only if
has been made in favour of a contract which is subject to the provisions of Section 5a of the retirement pension certification act, whereby the certification is a basic certificate within the meaning of § 171 (10) of the Tax Code, and
the taxable person has consented to the provider in the data transfer referred to in paragraph 2a.
3Precautionary expenses as referred to in paragraph 1, point 3 will be only if the taxable person is to be paid to the insurance undertaking, to the institution of the statutory health and care insurance, to the social insurance fund or to a body within the meaning of the second sentence of sentence 1 (2) (a) to the The data transfer referred to in paragraph 2a has been given; the consent shall be deemed to have been granted for all payment obligations arising from the insurance relationship, if the contributions are accompanied by the electronic wage tax certificate (§ 41b paragraph 1 sentence) 2) or the pension scheme (Article 22a (1), first sentence, point 5).(2a) 1The taxable person shall, in writing in accordance with paragraph 2, agree in writing to the notified body, at the latest by the end of the second calendar year, which shall be based on the contribution year (calendar year in which: the contributions have been made); in the case of pension benefits referred to in paragraph 1 (2) (b), the insurance undertaking, the insurance undertaking, the institution of the legal provisions referred to in point (3) shall be notified of the contributions. Sickness and long-term care insurance, the Künstlersozialkasse or an institution within the meaning of the first sentence of paragraph 2 (2) (a), second sentence. 2The consent shall also apply for the following years of contribution, unless the taxable person withholds this in writing from the institution that is to be transferred. 3The revocation must be available to the notified body before the beginning of the contribution year for which the consent is no longer to apply for the first time. 4The notified body has
as specified in paragraph 2. In the second sentence of paragraph 2, the amount of the contributions made in the respective contribution year as referred to in paragraph 1 (2) (b) and the certification number,
in accordance with the third sentence of paragraph 2, the amount of the contributions The amount of contributions paid and reimbursed in the respective contribution year, in accordance with paragraph 1 (3), in so far as they are not to be communicated with the electronic payroll tax certificate or the pension scheme,
, together with the contract, or insurance data, the date of the consent and the identification number (§ 139b of the tax code) by data transmission to the central office (§ 81) up to the 28th of the officially prescribed data record. In addition, the identification number and the date of birth of the policyholder shall be indicated in February of the calendar year following the year of contribution; the policyholder and the insured person shall not be identical. 5§ 22a (2) shall apply accordingly. 6If consent is given after the end of the contribution year, but within the time limit specified in the first sentence, the data shall be transmitted by the end of the following calendar quarter. 7Presents the message that
to the central location , or
a record has been transferred to the central location, even though the prerequisites do not exist
to correct or cancel without delay by the transmission of a data record to the central body. 8A tax notice is to be changed to the extent
Data after records 4, 6, or record 7 or
a consent to the data transfer as referred to in the second sentence of the second sentence of paragraph 2 or to the third sentence of paragraph 2 is not available.
and thereby a Change of the tax fixed. 9The notified body shall inform the taxable person of the amount of contributions for the contribution year sent in accordance with sentences 4, 6 or sentence 7. 10§ 150 (6) of the Tax Code shall apply accordingly. 11The Federal Central Office for Taxes may examine the data to be transmitted when the consent is given in accordance with the third sentence of paragraph 2; § § 193 to 203 of the Tax Code shall be applied mutadenly. 12Those who intentionally or grossly negligently transmit an inaccurate amount of the contributions within the meaning of paragraph 1, point 3, shall be liable for the lost tax. 13This is to be set at 30 percent of the amount that is too high.(3) 1The precautionary expenditure referred to in paragraph 1 (2) shall be taken into account up to the maximum contribution to the pension insurance scheme, rounded up to a full amount in euros. 2The maximum amount is doubled when the spouses are concocted. 3The maximum amount of 1 or 2 is for taxable persons who are
Workers are and those during the whole or part of the calendar year
in the statutory pension insurance policy, or at the employer's request, were exempt from the insurance obligation and those for the case of their leaving from the Employment on the basis of the employment relationship a life-long supply or at the place of which a severance payment is available or which are to be reassurance in the statutory pension insurance or
not subject to the statutory pension insurance obligation, a professional activity exercised and, in connection with this, on the basis of contractual agreements, legal rights to a Retirement provision,
Income within the meaning of Section 22 (4), and which, in whole or in part, is entitled to a claim on an old-age basis,
to reduce the amount of the total contribution (employer and employee share) to the general contribution, based on the income from the activity which is based on the membership of the above-mentioned group of persons. Pension insurance. 4In the calendar year 2013, 76 per cent of the precautionary charges determined in accordance with sentences 1 to 3 shall be applied. 5The resulting amount, reduced by the employer's tax-free share of the statutory pension insurance according to § 3, point 62, and a tax-free allowance equal to that of the employer, shall be deemed to be a Special edition deductible. 6The percentage in sentence 4 increases by 2 percentage points per calendar year in the following calendar years up to the calendar year 2025. 7Contributions pursuant to Section 168 (1) (1b) or (1c) or § 172 (3) or (3a) of the Sixth Book of Social Code shall reduce the deductible amount in accordance with sentence 5 only if the taxable person is responsible for the calculation of those contributions. has applied for the precautionary expenditure referred to in the second sentence of paragraph 1 (2).(4) 1Precautionary expenditure referred to in paragraph 1 (3) and (3a) may be deducted from a total of up to EUR 2 800 per calendar year. 2The maximum amount is EUR 1 900 for taxable persons who, in whole or in part, have a right to a full or partial reimbursement or to take over the costs of illness or for the benefit of their own expenses. Health insurance services within the meaning of § 3 (9), (14), (57) or (62) are provided. 3For spouses, the common maximum amount shall be determined by the sum of the maximum amounts of each spouse under the conditions set out in the first and second sentences. the purposes of paragraph 1 (3, the precautionary expenses referred to in paragraphs 1 to 3 shall be deducted from the precautionary charges and shall be deducted and a deduction of pension benefits within the meaning of paragraph 1 shall be deducted from the precautionary expenditure referred to in paragraph 1. Number 3a leaves.(4a) 1In the calendar years 2013 to 2019, the deduction of the precautionary charges referred to in paragraph 1 (2) (a), (1) (3) and (3a) shall be deducted in the version of Article 10 (3) applicable for the calendar year 2004, with the following: Maximum amounts for the
Calendar-year-before-turn for
Case of the
Case of
2013 2 100 4 200
plus the increase amount after set 3 cheaper, the resulting after Amount instead of the withdrawal referred to in paragraphs 3 and 4. 2At least for the purposes of the application of the first sentence, the amount which would result if, in addition, the precautionary expenditure referred to in paragraph 1 (2) (b) would be included in the favourable assessment; the The increase in amount by the third sentence shall not be added. 3Amount of increase shall be the contributions referred to in paragraph 1 (2) (b), provided that they do not cover the contributions referred to in point (2) (a) of paragraph 1 and the employer's tax-free share in accordance with § 3 (62) Pension insurance and a tax-free allowance equal to that amount shall exceed the maximum amount laid down in the first sentence of paragraph 3, and paragraph 3, sentences 4 and 6 shall apply mutagenically.(4b) 1The taxable person shall, for the purposes of the second sentence of sentence 2, receive a tax-free allowance in respect of the expenses he incurred for a different assessment period, the amount of the expenses reimbursed shall be equal to the expenses reimbursed. 2In the case of the special expenditure referred to in paragraph 1 (2) to (3a), the expenses reimbursed during the assessment period (overhang of the refund) shall be covered by the refund overhang with others within the framework of the The number of charges to be applied. 3A remaining amount of the refund overhang resulting from the expenses referred to in points 3 and 4 of paragraph 1 shall be added to the total amount of the income. 4Authorities within the meaning of Article 6 (1) of the Tax Code and other public bodies which grant tax-free grants to a taxable person for the contributions he has made pursuant to paragraph 1 (2), (3) and (3a); or In accordance with this provision, pension costs shall be reimbursed (notified body), the central body shall, on an annual basis, have the data required for the granting and examination of the special issue withdrawal in accordance with § 10, in accordance with the officially prescribed data set. Transmission of data. 5A tax notice must be changed to the extent that data are available in accordance with the fourth sentence and that this is a change in the fixed tax by way of a correction or cancellation of the corresponding data. 6§ 22a (2) and Section 150 (6) of the Tax Code shall apply accordingly.(5) By means of a legal regulation, the amount of the non-removable part of the contributions to the acquisition of health insurance within the meaning of point 3 (a), third sentence, by uniform percentage, shall be determined on the basis of the insurance tariff. The amount of the premium paid in favour of the respective tariff should be determined, in so far as the non-removable part of the contribution is not already designated as a separate tariff or tariff module.(6) 1(1) (2) (2) (b) (a) (aa) is for the conclusion of the contract before 1. January 2012, with the proviso that the contract does not make the payment of the pension before the completion of the 60. of the following year. 2For contracts within the meaning of paragraph 1 (2) (b), which shall be taken before the 1. In the case of sickness and care insurance within the meaning of paragraph 1 (3), where the insurance ratio is prior to 1 January 2011, the insurance ratio shall be completed on 1 January 2011. The second sentence of the second sentence of paragraph 2 and the third sentence of the second sentence of paragraph 2 shall apply with the proviso that the necessary consent to the transfer of data shall be deemed to have been granted when
the mediating body informs the taxpayer in writing that they are
emanating from a consent and
the data is transferred to the central location
the taxable person does not a period of four weeks after receipt of the information referred to in point 1 in writing.
(+ + + § 10: For application, see § 52, § 52a (7) + + +)
(+ + + § 10: For application, see Section 52 (18) (F 2014-12-22) + + +) Non-Official Table of Contents
§ 10a Additional retirement provision
(1) 1In the domestic statutory pension insurance Compulsory insured persons may deduct up to EUR 2 100 per annum as special expenses, plus the allowance under Section XI, plus the allowance for which they are entitled under Section XI; the same applies to
recipient of domestic grade under the federal law of law or a National Law on Law,
Recipients of a domestic relationship, whose pension rights are subject to the corresponding application of Section 69e (3) and (4) of the Civil servants ' pensions law,
which, according to § 5 (1), first sentence, points 2 and 3 of the Sixth Book of the Social Code, insurance-free employees, according to § 6 Paragraph 1, first sentence, point 2, or in the second sentence of Article 230 (2) of the Sixth Book of the Social Code, of employees exempted from the obligation to provide insurance, whose rights of supply are subject to the corresponding application of Section 69e (3) and (4) of the Staff Regulations on pensions ,
Civil servants, judges, professional soldiers and soldiers who are on leave without remuneration, for the period of employment, if during the leave of absence the To ensure a supply relationship under the conditions set out in the first sentence of Section 5 (1) of the Sixth Book of the Social Code, and
taxable persons within the meaning of points 1 to 4 who are on leave and therefore do not receive any remuneration, pay, or pay, provided that they are charged with a child-raising period after § 56 of the Sixth Book of the Book of Social Law, if the freedom of insurance in the national statutory pension insurance policy would not exist,
if at the latest by the end of the second calendar year, which would be available on the contribution year (§ 88) follows, in writing to the competent authority (§ 81a), that it informs the central body (§ 81) annually that the taxable person belongs to the beneficiary group of persons, that the competent authority is responsible for the the central body must provide the data required for the determination of the minimum personal contribution (§ 86) and the provision of the children's allowance (§ 85), and the central body may use this data for the delivery procedure. 2When issuing the consent, the taxable person shall be informed that he/she may withdraw the consent from the competent authority before the beginning of the calendar year for which it is no longer to be valid for the first time. 3Insurance obligations under the old-age insurance law of the farmers shall be the same; this shall also apply to persons who are
an accounting period in accordance with § 58 (1) (3) or (6) of the Sixth Book of Social Code in of the statutory pension insurance and
immediately before an accounting period pursuant to § 58 (1) (3) or (6) of the Sixth Book of Social Code (Social Code) one of the beneficiaries referred to in the first half-sentence, in the first sentence or in the fourth sentence.
4The rates 1 and 2 shall apply to taxable persons who do not qualify for the benefit of the person concerned as set out in the first sentence of the first sentence. or 3, and receive a pension on the grounds of full invalidity or invalidity or invalidity benefits from one of the pension schemes referred to in sentence 1 or 3, if immediately prior to the receipt of the relevant The performance of the benefit recipients of one of the beneficiaries referred to in the first or third sentence of the preceding paragraph shall not apply if the taxable person is the 67. Year of life has been completed. 5In determining the allowance under sentence 1 for the taxable person, the increase in the basic allowance in accordance with § 84, sentence 2, shall be disregarded.(1a) 1If a grant number (§ 90 (1) sentence 2) is not yet awarded by the central body or an insurance number in accordance with § 147 of the Sixth Book of Social Code, the first sentence of the first sentence of paragraph 1 shall be numbered 1 to 5 shall apply to the competent authority to apply for a train number from the central body. 2In the case of recipients of a supply referred to in the fourth sentence of paragraph 1, the first sentence shall apply mutatily.(2) 1If the special issue withdrawal referred to in paragraph 1 is more favourable for the taxable person than the claim on the allowance under Section XI, the tariff rate determined taking into account the special issue withdrawal shall be increased Income tax on the claim to allowance. 2In the other cases, the special delivery offtake will fail. 3The Cheap Check will be done by Amts.(2a) 1The special issue withdrawal requires that the taxable person has consented to the data transfer referred to in the first sentence of paragraph 5 with regard to the provider (transfer agency). 2§ 10 (2a) sentence 1 to sentence 3 shall apply accordingly. 3In the cases referred to in the second and fifth sentences of paragraph 3, the consent of both spouses shall be given by the first sentence of the first sentence. 4If the person entitled to the allowance has authorised the provider in accordance with Article 89 (1a) or if the provider has submitted a grant application in accordance with Section 89 (1), the consent of the respective contribution year shall be deemed to have been granted in accordance with the first sentence of the first sentence.(3) 1In the case of the apportionment of spouses in accordance with Article 26 (1), the deduction amount referred to in paragraph 1 shall be separate for each spouse under the conditions set out in paragraph 1. 2Only one spouse belongs to the person eligible under paragraph 1 and is entitled to the other spouse pursuant to § 79 sentence 2, the spouse of the two spouses shall be entitled to the spouse provided for in paragraph 1. to take account of pension contributions and the allowances to which they are subject in the application of paragraphs 1 and 2. 3The maximum amount referred to in the first sentence of paragraph 1 shall be increased by 60 euros in the cases of the sentence 2. 4Where the spouse belongs to the group of persons benefiting from the provisions of paragraph 1, account must be taken of the pension contributions paid by the spouse, but at least 60 euro of the amount of the spouse provided by the other spouse Retirement pension contributions. 5Both spouses shall be entitled to the persons benefiting from the provisions of paragraph 1 and if a case of apportionment pursuant to Article 26 (1) is present, the right to the allowance of both spouses shall be used in the case of the favourable examination referred to in paragraph 2.(4) 1In the case referred to in the first sentence of paragraph 2, the tax office shall determine separately the tax reduction exceeding the entitlement under section XI and shall notify it to the central body (§ 81); § 10d (4) sentence 3 to 5 shall apply. accordingly. 2If pension contributions have been made in favour of a number of contracts, the allocation shall be carried out in proportion to the pension contributions taken into account in accordance with paragraph 1. 3Spouses shall be assigned separately the amount to be determined in accordance with the first sentence, also in the case of the confederation; the allocation shall be carried out in the ratio of the pension contributions taken into account in accordance with paragraph 1. 4The amount of the tax reduction paid to the spouse for the benefit of a spouse entitled to his/her name under the second sentence of paragraph 79 shall be taken into account in accordance with the provisions of the second sentence of paragraph 3 of this Article. to the contract in the benefit of which the pension contributions were made. 5The transmission to the central office shall be given by stating the contract number and the identification number (§ 139b of the tax code) and the allowance or insurance number in accordance with § 147 of the Sixth Book of Social Code.(5) 1In the event of a consent in accordance with paragraph 2a, the notified body shall have the amount of the pension contributions to be taken into account in the respective contribution year, indicating the contract data, the date of the consent. (2a), the identification number (§ 139b of the tax code) and the allowance or the insurance number in accordance with § 147 of the Sixth Book of the Social Code, according to the officially prescribed data record, by remote data transmission to the central office until the end of the period up to to the 28th The following calendar year shall be sent in February of the year of the contribution. 2§ 10 (2a), sentences 6 to 8, and § 22a (2) shall apply accordingly. 3The transmission is also carried out if no pension contributions have been made in the case of the indirect grant entitlement. 4The remaining requirements for the special discharge withdrawal in accordance with paragraphs 1 to 3 shall be reviewed in the way of data collection and automated reconciliation in accordance with § 91. 5follows a data transfer in accordance with the first sentence and has not yet been awarded a grant number (§ 90 paragraph 1 sentence 2) by the central office or no insurance number according to § 147 of the Sixth Book of Social Code, applies § 90 paragraph 1 sentence 2 and 3 accordingly.(6) 1For the purposes of the application of paragraphs 1 to 5, the mandatory members of the national statutory pension insurance scheme as referred to in the first sentence of paragraph 1 shall be the members of a foreign statutory pension scheme equal if this mandatory membership is
with a mandatory membership in a domestic The age-assurance system referred to in the first sentence of paragraph 1 or 3 is comparable and
before 1. 1.
2For the application of paragraphs 1 to 5, the taxable persons referred to in the first sentence of paragraph 1 shall be equal to the persons referred to in the first sentence of paragraph 1,
obtained from a foreign legal age guarantee system, which is the one in paragraph 2
directly prior to the receipt of the corresponding benefit under the first sentence or the first sentence of the first sentence of paragraph 1, or 3, respectively, and
which is not yet the 67.
the case of the persons referred to in the first or second sentence,those contributions paid by the person entitled to the deduction in favour of the person referred to in the first or second sentence of this Article shall be taken into account in the case of the persons referred to in the first or second sentence of the preceding paragraph. The Commission concluded that the contract was concluded in January 2010. 4Ends the unrestricted tax liability of a entitled person within the meaning of the sentence 1 or 2 by abandonding the domestic residence or habitual residence and shall not be deemed to be unlimited in accordance with Section 1 (3) In accordance with § § 93 and 94, § 95 (2) and (3) and § 99 (1) shall apply in the 31.
(+ + + § 10a: For application, see footnote). § 52 + + +) Non-official table of contents
§ 10b Tax Beneficiary Purposes
(1) 1Donations (donations and membership fees) for the promotion of tax-privileged purposes within the meaning of § § 52 to 54 of the Tax Code can total up to
20 percent of the total amount of the revenue or
4 Promille of total sales and wages and salaries spent in the calendar year
are deducted as special editions. 2A prerequisite for deduction is that these grants
to a legal A person under public law or a public service situated in a Member State of the European Union or in a State to which the Agreement on the European Economic Area (EEA Agreement) applies, or
to a corporation tax-exempt body, personal association or asset or
style="font-weight:normal; font-style:normal; text-decoration:none;"> to a corporate body, personal association or asset that is located in a Member State of the European Union or in a state to which the agreement on the European Economic Area (EEA Agreement), and which would be exempt under Article 5 (1) (9) of the Corporate Tax Law in conjunction with Section 5 (2) (2) second half-sentence of the Corporate Tax Law if it domestic revenue would be achieved
3For non-resident beneficiaries in accordance with the second sentence, additional condition is provided for the assistance and assistance provided by these States to be provided for the recovery. 4Mutual assistance is the exchange of information in the sense or in accordance with the Mutual Assistance Directive in accordance with § 2 (2) of the EU Mutual Assistance Act. 5Recovery shall be mutual assistance in the recovery of claims within the meaning of, or in accordance with, the Beitfriction Directive, including the implementing rules to be applied in this context, in the case of: the existing versions of the respective assessment period or of a corresponding successor act. 6If the beneficiary's tax-privileged purposes are met only abroad within the meaning of the second sentence of sentence 2, the special issue withdrawal requirement is that natural persons domiciled or resident in the country of residence or their home country shall be eligible for the special grant of the beneficiary. normal residence within the scope of this law, or that the activities of this beneficiary can contribute to the reputation of the Federal Republic of Germany in addition to the achievement of the tax-privileged purposes. 7A deductible shall also be deducted from membership fees to entities which promote art and culture in accordance with Section 52 (2), first sentence, point 5 of the tax code, in so far as these are not the membership fees referred to in the second sentence of point 8, even if the Members are granted benefits. 8Non-deductible membership fees to bodies that
the sport (§ 52 (2) (2), point 21 of the tax code),
cultural activities, which are primarily intended for leisure activities,
the home care and home customer (§ 52 paragraph 2 sentence 1 point 22 of the levy order) or
purposes in The meaning of section 52 (2), first sentence, point 23 of the tax code
. 9Deductible allowances exceeding the maximum amounts set out in the first sentence or exceeding the total amount of the income reduced by the amounts pursuant to § 10 (3) and (4), (10c) and (§ 10d) shall be within the limits of the maximum amounts in to deduct the following assessment periods as special expenditure. 10§ 10d (4) shall apply accordingly.(1a) 1Donations for the promotion of tax-privileged purposes within the meaning of Sections 52 to 54 of the Tax Code in the assets to be obtained (asset stock) of a foundation fulfilling the conditions set out in the second sentence of the first sentence of paragraph 1 may be: at the request of the taxable person in the assessment period of the grant and in the following nine assessment periods, up to a total amount of EUR 1 million, in the case of spouses, which shall be assessed in accordance with § § 26, 26b, up to a total of EUR 1 million; A total of EUR 2 million shall be deducted in addition to the maximum amounts referred to in the first sentence of paragraph 1. 2Non-deductible under sentence 1 are donations in the consumable assets of a foundation. 3The special deduction amount referred to in sentence 1 refers to the entire ten-year period and may be used only once within that period. 4§ 10d (4) shall apply accordingly.(2) 1grants to political parties within the meaning of Section 2 of the Political Parties Act are up to a total of EUR 1 650 and, in the case of the contraction of spouses, up to a total of EUR 3 300 in the calendar year -deductible. 2You can only be deducted as special expenses in so far as they have not been granted a tax reduction according to § 34g.(3) 1As a grant within the meaning of this provision, the use of economic goods, with the exception of benefits and benefits, shall also apply. 2If the assets have been taken from an operating assets immediately prior to their use, the amount of the charge shall be determined by the value which has been set at the time of removal and after the turnover tax which is applied to the collection No. 3Otherwise, the amount of the grant shall be determined by the mean value of the goods to be used if the sale of the goods is not subject to a tax on the sale at the time of the grant. 4In all other cases, the acquisition or production costs may only be exceeded in the determination of the amount of charge, provided that the profit realization has taken place. 5expenses for the benefit of a corporation entitled to receive tax deductible benefits can only be deducted if a claim for reimbursement of expenses is granted by contract or by statute. and the refund has been waived. 6The claim may not have been granted under the condition of waiver.(4) 1The taxable person may rely on the correctness of the confirmation of donations and membership fees, unless he or she has obtained the confirmation by unfair means or incorrect information or that he/she has obtained the right to The inaccuracy of the confirmation was known or was not known as a result of gross negligence. 2If you intentionally or grossly negligently issue an incorrect confirmation or cause donations not to be used for the tax-privileged purposes indicated in the confirmation, the person responsible for the tax is liable for the lost tax. 3This is to be set at 30 percent of the amount that has been used. 4In the case of the second sentence of sentence 2 (liability), priority shall be given to the beneficiaries; the natural persons acting on the beneficiary in these cases shall be eligible only for the purpose of: if the tax paid is not in accordance with Article 47 of the German Tax Code and if enforcement measures against the beneficiary are not successful. 5The limitation period for liability claims in accordance with the second sentence does not expire as long as the time limit for the corporation tax due by the recipient of the grant has not expired for the assessment period in which the incorrect confirmation has been issued or has been made that the grant has not been used for the purposes of the tax-privileged purposes indicated in the confirmation; § 191 (5) of the Tax Code is not
(+ + + § 10b: For application see § 52 + + +) unofficial table of contents
§ 10c special expenditure flat amount
1For special expenses in accordance with § 10 (1) (4), (5), (7) and (9) and (1a) and in accordance with § 10b, a lump sum of 36 euros shall be deducted (special expenditure amount) if the taxable person does not show higher expenses. 2In the case of the condisposition of spouses, the amount of the special duty flat rate is doubled. Unofficial Table Of Contents
§ 10d Loss-of-Loan
(1) 1Negative income used in determining the total amount of revenue shall not be offset, up to an amount of EUR 1 000 000, in the case of spouses who are brought together in accordance with § § 26, 26b, up to an amount of EUR 2 000 000 from the total amount of the income of the immediately preceding one Assessment period to be deducted as a priority from special expenditure, exceptional charges and other deductions (loss of loss). 2The total amount of the revenue of the immediately preceding assessment period shall be reduced by the amounts of the benefits pursuant to Article 34a (3) sentence 1. 3If a tax notice has already been issued for the immediately preceding assessment period, it shall be amended to the extent that the loss return is to be granted or rectified. 4This shall also apply if the tax notice has become indisputable; the time limit for the determination does not expire in so far as the fixing period for the assessment period has expired, in which the negative income does not to be balanced. 5At the request of the taxable person, all or part of the application of the sentence 1 shall be dislocated. 6In the application, the amount of the loss return must be reported.(2) 1Unbalanced negative income which has not been deducted in accordance with paragraph 1 shall be unrestricted in the following periods up to a total amount of EUR 1 million of income, up to and including: 60 per cent of the total amount of the income exceeds EUR 1 million as a priority to be deducted from special expenditure, exceptional charges and other deductions (loss lecture). 2In the case of spouses, which are brought together in accordance with § § 26, 26b, an amount of EUR 2 million shall be replaced by the amount of EUR 1 million. 3The deduction shall be admissible only in so far as the losses have not been deducted in accordance with paragraph 1 and could not be deducted in accordance with the first and second sentences in the previous assessment periods.(3) (omitted) (4) 1The loss notice remaining at the end of an investment period shall be determined separately. 2Loss of loss shall be the negative revenue not balanced in the determination of the total amount of the income, reduced by the amounts withdrawn in accordance with paragraph 1 and deductible in accordance with paragraph 2, and increased in order to carry out the remaining loss account recorded at the end of the previous assessment period. 3Responsible for the determination is the tax office responsible for taxation. 4In determining the remaining loss, the tax bases shall be taken into account in the same way as the tax rates of the assessment period, at the end of which the remaining loss contribution , and the assessment period in which a loss return may be made; § 171 (10), Section 175 (1), first sentence, point 1, and Article 351 (2) of the Tax Code as well as section 42 of the Financial Court order shall apply accordingly. 5The tax bases may only be taken into account in the determination of the tax base in so far as the cancellation, amendment or correction of the tax provisions is limited to the level of the tax base only in the absence of any effect on the level of the tax. shall be subject to a tax to be determined. 6The notice period does not expire before the period of detention for the period of assessment has expired, at the end of which the remaining loss presentation is to be determined separately; Section 181 (5) of the Tax Code is only if the competent financial authority has not misled the determination of the loss order.
(+ + + § 10d: For application, see § 52 + + +) unofficial table of contents
§ 10e tax treatment of the home used for your own home
(1) 1The taxable person can from the Production costs of an apartment in a home situated in the country or of a home-owned condomient situated in the country, plus half of the cost of the acquisition costs for the basic and ground (base of assessment) in the year of the Completion and in the following three years each up to 6 percent, at most 10 124 euros each, and in the four following years each up to 5 percent, at most 8 437 euros each, as special expenses depart. 2A condition is that the taxable person has made the apartment and used for his own home use in the respective year of the period after sentence 1 (withdrawal period) and the apartment does not have a holiday apartment or a weekend apartment is. 3A use for own living purposes is also available if parts of an apartment used for your own residential use are free of charge for residential purposes. 4If the taxable person has purchased the dwelling, the rates 1 to 3 shall be applied with the proviso that the year of completion shall be replaced by the year of purchase and the cost of production shall be replaced by the If the taxable person does not purchase the apartment until the end of the second year following the year of completion, the taxable person shall be able to benefit from the tax base in the year of purchase and in the following three years. a maximum of EUR 4 602 each and a maximum of EUR 3 835 in each of the four following years. 5§ 6b (6) shall apply mutatily. 6In the case of a share of the apartment used for its own purposes, the taxable person may deduct the corresponding part of the deduction amounts in accordance with the first sentence, such as special expenditure. 7If parts of the apartment are not used for their own purposes, the tax base shall be reduced by the part that is not intended for the purpose of their own residential use. 8Sentence 4 shall not apply if the taxable person creates the dwelling or a share of it by his spouse and the conditions of § 26 (1) are fulfilled in the case of the spouses.(2) Paragraph 1 shall apply mutagenically to the cost of production used for the purpose of own housing purposes and to extensions to an apartment located within the country and used for its own purposes.(3) 1The taxable person may deduct the deduction amounts under paragraphs 1 and 2, which he has not taken advantage of in one year of the withdrawal period, until the end of the withdrawal period. 2At the end of the deduction period, the cost of production or the cost of acquisition incurred by the end of the withdrawal period may be the year in which the taxable amount is paid, in respect of which the taxable amount is paid in accordance with the Paragraphs 1 and 2 could have been deducted as if they had been incurred at the beginning of the withdrawal period.(4) 1The deduction amounts referred to in paragraphs 1 and 2 may be deducted from the taxable person only for an apartment or for an extension or an extension. 2Spouses where the conditions set out in Article 26 (1) are met may deduct the deductions provided for in paragraphs 1 and 2 for a total of two of the objects referred to in sentence 1, but not simultaneously for two in Objects situated in a spatial context, if the spouse has the conditions of § 26 (1) at the time of the production or acquisition of the objects. 3The deduction amounts are the increased dislocations according to § 7b in the respective version from the entry into force of the law of 16. June 1964 (BGBl. 353) and in accordance with § 15 (1) to (4) of the Berlinförderungsgesetz (Berlinförderungsgesetz) in the respective version from the entry into force of the law of 11. July 1977 (BGBl. 1213). 4The taxable person shall not use the dwelling in his own house or the condomitic flat (first object) until the end of the deduction period for his own purposes, and he may therefore not use the deductions referred to in paragraphs 1 and 2. any more, it may claim the deduction amounts referred to in paragraph 1 in the case of another dwelling within the meaning of the first sentence of paragraph 1 (consequential object) if he/she has the following object within two years before and three years after the expiry of the Assessment period in which he used the first object for the purpose of his/her own living, creating or manufacturing; the same applies to an extension or extension of an apartment. 5In the case of sentence 4, the deduction period for the consequential object shall be reduced by the number of assessment periods in which the taxable person for the first object could have deducted the deduction amounts under paragraphs 1 and 2; if the taxable person has produced or acquired the following object in an assessment period in which he has still used the first object for the purpose of his own living, the deduction period for the following object shall begin with: Expiry of the assessment period in which the taxable person used the first object for the last time for his own living purposes. 6For the follow-up object, the percentages of the years remaining from the initial object are the determining factor. 7The first object within the meaning of the sentence 4 shall be the same as the first object within the meaning of Section 7b (5) sentence 4 and Section 15 (1) and Section 15b (1) of the Berlin Promotion Act. 8Where the taxable object consumption has occurred in accordance with the rates 1 to 3, it may apply the deduction amounts referred to in paragraphs 1 and 2 for another object situated in the territory referred to in Article 3 of the agreement in the case of the taxable person or his/her spouse, in respect of which the conditions of Article 26 (1) are met, in the territory referred to in Article 3 of the Agreement and (b) style="font-weight:normal; font-style:normal; text-decoration:none; ">
has its exclusive residence in this area at the beginning of the investment period, or in the
has a residence in this area and is predominately held there.
9Prerequisite for the application of the sentence 8 is that the apartment in your own house or the condomitic apartment before the 1. It was completed in January 1995, or the extension or extension was completed before that date. 10The records 2 and 4 to 6 are to be applied in accordance with the objects referred to in the sentence 8.(5) 1If several taxable persons are owners of a dwelling used for their own purposes, paragraph 4 shall apply with the proviso that the proportion of the taxable person is equivalent to the dwelling of an apartment; the equivalent in the case of the extension or extension of an apartment used for its own purposes. 2Sentence 1 shall not apply if the owner of the apartment is the taxable person and his/her spouse and the spouses are subject to the conditions laid down in § 26 (1). 3If, in the case of the second sentence, a spouse acquires a co-ownership share in the dwelling as a result of a succession, he may continue to deduct the deductions from that portion in accordance with paragraphs 1 and 2 above; The same applies if, in the case of the second sentence, during the withdrawal period, the conditions set out in Article 26 (1) shall be abolished and a spouse acquires the share of the other spouse in the apartment.(5a) 1The deduction amounts referred to in paragraphs 1 and 2 may only be used for the assessment periods in which the total amount of the income is EUR 61 355, and in the case of spouse brought together in accordance with Article 26b 122 710 Euro does not exceed. 2A recovery of the deduction amounts referred to in the first sentence of paragraph 3 is only possible for periods of assessment in which the conditions set out in the first sentence of paragraph 1 have been fulfilled; the same shall apply to subsequent production costs or Acquisition costs within the meaning of the second sentence of paragraph 3.(6) 1Expenses incurred by the taxable person for the purpose of his own residence until the start of the first-time use of an apartment within the meaning of paragraph 1, directly with the manufacture or purchase of the building or the the condomiration or the acquisition of the ground and land belonging to it, not belonging to the cost of production or to the cost of the accommodation or to the cost of the land and the costs of the land, and which, in the case of renting or renting, are not included in the Leasing of the apartment as a promotional cost could be deducted as special expenses. 2If an apartment is rented for its own purposes or used for its own professional or own business purposes until the start of the first-time use, and the expenses are costs of advertising costs or operating expenses, they are not deducted like special editions. 3expenses in accordance with the first sentence, which are maintenance expenses and are related to the purchase of the building or the condomials, can only be up to 15 percent of the cost of the building or of the building or the property. Condo, up to a maximum of 15 per cent of 76 694 euros, are deducted. 4The sentences 1 and 2 shall apply in the case of extensions and extensions to a dwelling used for residential purposes.(6a) 1If the taxable deduction amounts to an object referred to in paragraphs 1 or 2, or if, pursuant to paragraph 5a, he is not entitled to use deductions for such an object, he or she may: Debt interest in economic context with this object which is incurred for the period of use for the purpose of its own housing, in the year of manufacture or purchase and in the two following calendar years up to the amount of 12 000 each German marks like special editions take off if he does the object before the 1. It was completed in January 1995, or was completed by the end of the year before the end of the year. 2Insofar as the debt default in the year of manufacture or purchase cannot be claimed in full in the year of manufacture or purchase, the following calendar year may be used in the third year of manufacture or purchase. will be collected. 3Paragraph 1, sentence 6 shall apply mutatily.(7) 1If several taxable persons are the owners of an apartment used for their own purposes, the deduction amounts referred to in paragraphs 1 and 2 and the expenditure referred to in paragraphs 6 and 6a may be separately and uniformly noted. 2The rules applicable to the separate determination of income pursuant to Section 180 (1) (2) (a) of the Tax Code shall apply accordingly.
(+ + + § 10e: For application, see § 52 + + +) Non-official table of contents
§ 10f tax treatment for residential buildings used for their own residential purposes and buildings in redevelopment areas and urban development Development areas
(1) 1The taxable person can spend up to 9 percent of the expenses on a separate building in the calendar year of the completion of the construction measure and in the nine subsequent calendar years, such as special editions. , if the conditions of § 7h or § 7i are fulfilled. 2This applies only to the extent that it uses the building for its own residential purposes in the relevant calendar year and does not include the expenses in the basis of the tax base according to § 10e or the Eigenheimzulagengesetz. 3For periods for which the taxable person has deducted deductions from expenses in accordance with § 7h or § 7i, he may not use deductions as set out in the first sentence for those expenses. 4A use for own living purposes is also available if parts of an apartment used for your own residential use are left free of charge for residential purposes.(2) 1The taxable person may, in the calendar year of the completion of the measure and in the nine following, the maintenance costs incurred in a separate building and not belonging to the operating expenses or advertising costs. If the conditions of § 11a (1) in conjunction with § 7h (2) or § 11b sentence 1 or 2 in conjunction with § 7i (1) sentence 2 and (2) are fulfilled, each calendar year shall deduct up to 9 per cent such as special expenditure. 2This applies only to the extent that the taxable person uses the building for the purpose of his own home in the relevant calendar year and that expenses are not deducted in accordance with § 10e (6) or § 10i (§ 10i). 3To the extent that the taxable person uses the building during the distribution period for the purpose of providing information, the part of the conservation effort which has not yet been taken into account shall be the year of transition to the purpose of providing information, such as special expenditure , 4Paragraph 1 sentence 4 shall apply accordingly.(3) 1The deduction amounts referred to in paragraphs 1 and 2 may be used by the taxable person only in the case of a building. 2Spouses where the conditions set out in Article 26 (1) are met may deduct the deductions referred to in paragraphs 1 and 2 for a total of two buildings. 3Buildings referred to in paragraphs 1 and 2 shall be equal to buildings for which deduction amounts in accordance with Article 52 (21) sentence 6 in conjunction with Article 51 (1) (2) (x) or (y) of the Income Tax Act 1987, as amended by the Notice of 27 March February 1987 (BGBl. 657); the same applies to deduction amounts pursuant to § 52 (21) sentence 7.(4) 1If several taxable persons are the owners of a building, paragraph 3 shall apply with the proviso that the proportion of the taxable person in such a building shall be the same as the building. 2A co-owner who has already deducted deductions for his share referred to in paragraph 1 or 2 shall be entitled to a share in the same building and may, for the purposes of the measures referred to in paragraph 1, be entitled to or 2 shall also use the deduction amounts referred to in paragraphs 1 and 2, which account for the share to be acquired. 3§ 10e (5), sentences 2 and 3, and paragraph 7 shall apply mutatily.(5) Paragraphs 1 to 4 shall apply accordingly to parts of buildings which are independent and immovable property and to condominies.
(+ + + § 10f: For application, see § 52 + + +) unofficial table of contents
§ 10g tax treatment for sensitive cultural assets that are not used for the purpose of providing information or for their own homes
(1) 1The taxable person may include expenses for the production and conservation measures of own protected cultural objects within the country, insofar as they include public or private donations or any revenue generated from these cultural objects. in the calendar year of the conclusion of the measure and in the nine following calendar years, in each case, up to 9 per cent shall be deducted as special expenditure. 2Cultural assets within the meaning of sentence 1 are
Buildings or parts of buildings that are
buildings or parts of buildings that do not meet the requirements for a building monument alone, but are part of a building group or an overall facility protected under the respective national legislation as a unit,
gardening, construction and other Installations which are not protected by buildings or parts of the building and under the relevant provisions of national law
Mobiliar, KunstItems, Art collections, scientific collections, libraries or archives which have been in the possession of the taxable family for at least 20 years or which have been placed in the national valuable cultural heritage list or the national list of national treasures. Valuable archives are registered and their preservation is in the public interest because of their significance for art, history or science,
if they are in a context corresponding to the extent of the scientific research or be made available to the public, unless the access is subject to compelling reasons of monument or archive protection. 3The measures must have been carried out in accordance with the applicable rules on the preservation of monuments and archives and must have been carried out in coordination with the body referred to in paragraph 3 above, in the case of expenditure on production and Conservation measures for cultural goods within the meaning of the second sentence of sentence 2, point 1 and 2, shall apply in accordance with the provisions of Article 7i (1), first sentence, and (4).(2) 1The deductions referred to in the first sentence of paragraph 1 may be used by the taxable person only in so far as he or she does not provide the protection-worthy cultural goods in the relevant calendar year either for the purpose of obtaining income within the meaning of Section 2, or of buildings or Use of buildings for their own living purposes and the expenses are not deducted in accordance with § 10e (6), § 10h sentence 3 or § 10i. 2For periods for which the taxable person is subject to charges for wear, increased dislocations, special depreciation or amounts pursuant to § 10e (1) to (5), § § 10f, 10h, 15b of the Berlin Promotion Act or § 7 of the regional aid law, it may not use any deduction amounts pursuant to the first sentence of paragraph 1 for such expenditure; the same shall apply if the taxable person for expenses is entitled to the home allowance under the Eigenheimzulagengesetz in accordance with Claim has been taken. 3To the extent that the cultural goods are used for the purpose of making the information during the period referred to in the first sentence of paragraph 1, the part of the expenditure which has not yet been taken into account shall be taken into account in the year of transition to the To deduct for the purpose of making a provision such as special expenditure.(3) 1The taxable person may carry out the deduction if he or she certify the conditions set out in paragraph 1 for the cultural property and for the The requirement for expenses is to be proven. 2If one of the authorities responsible for management of monuments or archives has granted him the grants, the certificate shall also contain the amount of the aid; if such grants are granted to him after the certificate has been issued, the certificate shall be: to be changed accordingly.(4) 1The provisions of paragraphs 1 to 3 shall apply accordingly to parts of buildings which are independent, non-movable property, as well as to condominies and to areas in which they are part of the property. 2§ 10e paragraph 7 shall apply mutatily.
(+ + + § 10g: For application, see § 52 + + +)
§ 10g para. 3 sentence 2 italic print: description of the word "authority" in "authorities" corrected A non-official table of contents
§ 10h Tax treatment of the apartment in your own home provided free of charge for residential purposes
1The taxable person can be Expenses incurred by building measures for the production of an apartment, in the year of completion and in the following three years, up to 6 per cent each, at most 10 124 euros each, and in the following four years each Up to 5 percent, at most 8 437 euros each, as special expenses are withdrawn. 2Requirement is that
the taxable person after the 30. In September 1991, the building application was submitted or started to be manufactured,
the building measures were carried out on a domestic building in which the building application had been carried out. Taxable persons in the respective year of the period after sentence 1 uses their own home for their own living purposes,
the apartment does not have a holiday apartment or a weekend apartment ,
the taxable person in total, in the respective year of the period after the first sentence, fully free of charge to a family member within the meaning of Article 15 (1) (3) and 4 of the tax order has been left for residential purposes in the long term, and
the taxable person does not pay the expenses in accordance with § § 10e, 10f (§ 10e) 1, § 10g, 52 (21) sentence 6 or § 7 of the Support Area Act.
3§ 10e (1) sentences 5 and 6, paragraphs 3, 5a, 6 and 7 shall apply mutatily.
(+ + + § 10h: For application, see § 52 + + +) Non-official table of contents
§ 10i Pre-cost withdrawal at an apartment named after the property
(1) 1The Taxable persons may deduct the following charges such as special expenses:
a lump sum of EUR 1 790 per year of completion or purchase, if it is for the Flat in the year of manufacture or purchase or in one of the following two years a home allowance according to the Own Rights Act takes up, and
Maintenance expenses up to 11 504 euros, the
up to the start of the first use of an apartment have been created for their own purposes or
until the end of the calendar year following the year of purchase, where the taxable person is one of the following: 2
2The maintenance costs as set out in the first sentence of the first sentence must be directly related to the production or purchase of the building or condominionation; may not be part of the cost of production or the cost of the apartment or the cost of the land and must be deducted from the rental and lease of the apartment as a cost of advertising. 3If an apartment is rented for the first time for the first time for its own purposes, or is used for its own professional or own business purposes, and are the maintenance costs of advertising costs or Operating expenses, they cannot be deducted like special expenses. 4In the case of a share of the dwelling used for the purpose of its own residential use, the taxable person may deduct the corresponding part of the deduction amounts in accordance with the first sentence, such as special expenditure. 5The above sentences apply accordingly to extensions and extensions to an apartment used for their own purposes.(2) 1If several taxable persons are owners of a dwelling used for their own purposes, the expenditure referred to in paragraph 1 may be determined separately and in a uniform manner. 2The rules applicable to the separate determination of income pursuant to Section 180 (1) (2) (a) of the Tax Code shall apply accordingly.
(+ + + § 10i: For application, see + + +)
Association and Procurement
(1) 1Revenue is obtained within the calendar year in which it is granted to the taxable person. 2Regular recurring income received by the taxable person for a short period of time before the beginning or a short period after the end of the calendar year to which they are economically owned, shall be deemed to have been received in that calendar year . 3The taxable person may distribute revenue based on a use surcharge within the meaning of the third sentence of paragraph 2 evenly over the period for which the advance payment is made. 4For income from non-self-employed work, § 38a (1) sentence 2 and 3 and § 40 (3) sentence 2 shall apply. 5The rules on the determination of the profit (§ 4 (1), § 5) shall remain unaffected.(2) 1Expenditure shall be deducted for the calendar year in which they have been delivered. 2For recurring expenses, the second sentence of paragraph 1 shall apply accordingly. 3If expenditure is paid in advance for a usage release of more than five years in advance, they shall be distributed evenly over the period for which the advance payment is made. 4Sentence 3 shall not apply to a Damnum or Disagio, as far as this is common market practice. 5§ 42 of the Tax Code shall remain unaffected. 6The rules on the determination of the profit (§ 4, paragraph 1, § 5) remain unaffected.
(+ + + § 11: For application see + + +) A non-official table of contents
(1) 1The Taxable persons may, by means of grants from remediation or development funds, not cover the conservation effort for measures within the meaning of Section 177 of the Construction Code on a building situated in the country in a formally defined Spread the redevelopment area or urban development area evenly over two to five years. the first sentence of 2is to be applied in accordance with the maintenance effort not covered by grants from remediation or development funds for measures to be taken to preserve, renew and functionally use a The building within the meaning of the first sentence, which is to be preserved because of its historical, artistic or urban significance, and to which the owner is responsible, in addition to certain modernisation measures, shall be used in relation to the municipality has committed.(2) 1If the building is sold during the distribution period, the part of the conservation effort which has not yet been taken into account shall be dismissed in the year of disposal as operating expenses or advertising costs. 2The same applies if a building not belonging to an operating assets is placed in an operating assets, or if a building is taken from the operating assets or if a building is no longer to be used for the purpose of providing information. is used.(3) If the building is owned by more than one person, the maintenance effort referred to in paragraph 1 shall be distributed by all the owners over the same period.(4) § 7h (2) and (3) shall apply accordingly. Non-official table of contents
§ 11b Special treatment of maintenance expenses on architectural monuments
1The taxable person can be Subsidies from public funds do not cover the maintenance costs of a building or part of the building situated in the country, which is a building monument according to the relevant national legislation, spread evenly over two to five years, to the extent that the Expenses in accordance with the nature and extent of the maintenance of the building or part of the building as a building monument or for its reasonable use, and the measures taken in coordination with the body referred to in Article 7i (2) have been carried out. 2Subsidies not covered by public funds for a building or part of the building located in the country which alone does not meet the requirements for a building monument, but which is part of a building group or the total plant protected under the relevant national legislation as a unit, the taxable person may be distributed evenly over two to five years, in so far as the expenditure on the basis of the nature and extent of the protection of the goods concerned is maintained of the building group or the overall situation to be protected, and the measures taken in coordination with the body referred to in Article 7i (2) have been taken. 3§ 7h (3) and § 7i (1) sentence 2 and (2) and § 11a (2) and (3) must be applied accordingly.
Non-deductible issues
Unless § 10 (1) (2) to (5), (7) and (9) and (1a) number 1, § § 10a, 10b and § § 33 to 33b , neither the individual types of arrival nor the total amount of income may be deducted
the amounts spent on the budget of the taxable person and for the maintenance of their family members. 2This includes the costs of the life management, which entails the economic or social position of the taxpayer, even if it is intended to promote the profession or the activity of the taxpayer. taxable persons;
voluntary donations, grants based on a voluntary legal obligation and grants to a person who is subject to a voluntary legal obligation to Taxable person or his/her spouse's legally dependent person or spouse, even if such benefits are based on a special agreement;
the taxes on income and other personal taxes, as well as the sales tax on sales, the charges, and the pre-tax amounts on expenses, for which the withdrawal ban of the Point 1 or the first sentence of Article 4 (5), points 1 to 5, 7 or 7 shall apply; this shall also apply to the ancingservices falling on those taxes;
in a Criminal proceedings, financial penalties, other legal consequences of a legal nature in which the criminal character outweighs the criminal character, and benefits for the performance of conditions or instructions, in so far as the conditions or instructions are not merely the subject of the Restitution of the damage caused by the act;
The individual Types of arrival
Agriculture and forestry (§ 2 paragraph 1 sentence 1 point 1)
§ 13 Income from agriculture and forestry
(1) Income from agriculture and forestry are
Income from farm, forestry, viticulture, horticulture, and all Plants that extract plants and plant parts with the help of natural forces. 2This income also includes income from animal husbandry and animal husbandry, if during the marketing year
for the first
no more than 10 livestock units,
for the next
no more than 7 Livestock units,
no more than 3 livestock units
and for the other
not more than 1.5 livestock
per hectare of land regularly used for agricultural purposes by the owner of the holding. 3The animal populations are to be converted into livestock units according to the feed requirement. 4§ 51 (2) to (5) of the Evaluation Act shall apply. 5The income from animal husbandry and animal husbandry of a company in which the shareholders are to be regarded as an entrepre (carrier) shall be part of the income referred to in the first sentence, provided that the conditions set out in Section 51a of the Valuation law is fulfilled and other income of the shareholders of this company is part of the income from agriculture and forestry;
Income from the company other agricultural and forestry use (§ 62 valuation law);
income from hunting if it is used for the operation of an agricultural or agricultural sector.
Income of Hauberg, forest, forestry and foliage cooperatives and similar real communities within the meaning of Section 3 (2) of the Corporate tax law.
(2) The income referred to in paragraph 1 shall also include
Income from a country-and forestry side-operation. 2As a side-by-operation, an operation to be used for the main agricultural and forestry operations shall apply;
the value of use of the home of the Taxable persons if the dwelling does not exceed the usual size for establishments of the same type and the building or part of the building is a building monument in accordance with the relevant provisions of the national law;
the production talents under the Employment Promotion Act.
(3) 1The income from land-and- Forestry shall only be taken into account in determining the total amount of the income, in so far as it exceeds the amount of EUR 900. 2Set 1 is to be applied only if the sum of the income does not exceed EUR 30 700. 3In the case of the conscription of spouses, the amounts of the sentences 1 and 2 are doubled.(4) 1(2) (2) shall apply only if, during the period of assessment in 1986, a taxable person is subject to the conditions for the accommodation used by him for the purpose of his own residence or for the purpose of housing the Altenteiler. Application of Section 13 (2) (2) of the Income Tax Act, as amended by the 16. April 1997 (BGBl. I p. 821). 2The taxable person may, for an assessment period after the 1998 assessment period, irrevocably request that the second paragraph of paragraph 2 be no longer applied as from this assessment period. 3§ 52 (21) sentence 4 and 6 of the Income Tax Act, as amended by the 16. April 1997 (BGBl. I p. 821) should be applied accordingly. 4In the case of the second sentence, the taxable person's home and the apartment and the ground floor shall be deemed to have been taken from the date of application until the second paragraph of paragraph 2 is applied. 5The withdrawal gain remains out of approach. 6If
is taken from the apartment and the ground floor or floor, or , before they are taken as taken after sentence 4, or
one before 1. In January 1987, a third party paid for use for the purpose of use and the ground and ground belonging to it for his own purposes or for the purpose of residential use of an old-age divider,
shall also be subject to withdrawal or disposal profit. Approach; point 2 is to be applied only if there are no dwellings used for the purposes of the owner of the holding or for the purpose of residential use of an alder, and which fall under the fourth sentence or in point 1.(5) Where ground and soil are taken from the fact that the taxable person's dwelling or an apartment in the ground is established on that ground, the profit margin shall not be deducted; the taxable person shall be able to apply the scheme only in respect of one person to be paid. to take advantage of their own apartment and for a flat-floor apartment.(6) 1The individual economic goods of a agricultural and forestry holding shall be placed on a holding of the Community livestock sector within the meaning of Article 34 (6a) of the valuation law of an acquisition and In the case of an economic cooperative or an association against the granting of member rights, the income tax payable on the resulting profit shall be paid on request in annual instalsals. 2The individual partial amount must be at least one fifth of this tax.(7) § 15 (1), first sentence, point 2, paragraph 1a, paragraph 2, sentence 2 and 3, § § 15a and 15b shall apply accordingly.
(+ + + § 13: For application, see § 52 + + +) unofficial table of contents
§ 13a Determination of the profit from agriculture and forestry according to average rates
(1) 1The profit of an operation of the country and Forestry is to be determined in accordance with paragraphs 3 to 7 if
the taxable person is not on the basis of statutory provisions are obliged to keep books for the holding and to make regular accounts and
in this holding on the 15th day of operation. May be farmed within the marketing year (Section 160 (2), first sentence, point 1 (a) of the valuation law), and these areas shall not exceed 20 hectares without any special uses and
do not exceed 50 livestock units (§ 13 paragraph 1 point 1), and
the self-managed areas of forestry use (Section 160 (2) sentence 1 (1) (b) of the Evaluation Act) do not exceed 50 hectares and
the self-managed areas of the special uses (paragraph 6) do not exceed the limits set out in Annex 1a, point 2, column 2.
2Sentence 1 shall also apply if only special uses are managed and the limits set out in Annex 1a (2), column 2, are not exceeded. 3The sentences 1 and 2 shall not apply if the holding has been transferred in the current marketing year as a whole to the management as owner, co-owner, user authorized or by conversion, and the profit thus far according to § 4 Paragraph 1 or 3 has been determined. 4The profit shall last for the marketing year according to average rates, which shall end after the notification of the notification, by which the financial authority shall be entitled to the beginning of the accounting obligation (Article 141 (2) of the Tax Code) or to the omission of another condition of sentence 1. 5The profit shall be determined once again on average rates if the conditions of the first sentence are met again and an application under paragraph 2 is not submitted.(2) 1At the request of the taxable person, the profit for four consecutive marketing years shall not be determined in accordance with paragraphs 3 to 7 for a holding within the meaning of paragraph 1. 2If the profit of one of these marketing years is not determined by the taxable person in accordance with Article 4 (1) or (3), the profit shall be determined for the entire period of four marketing years in accordance with paragraphs 3 to 7. 3The application shall be made in writing until the filing of the tax declaration, but no later than 12 months after the end of the first marketing year to which it relates. 4It may be withdrawn within this period.(3) 1Average net profit is the sum of
the profit of the agricultural use,
profit from forestry use,
Profit of special uses,
the special gain,
the revenue from renting and Leasing of economic assets of agricultural and forestry assets,
the proceeds of capital assets, as far as they are related to income from country and country.
of Section 4 (4a), Section 6 (2and (2a), as well as the amount of the investment deduction and special depreciation, shall not apply. 3In the case of abuseable assets of the fixed assets, the discontinuation shall be deemed to be used in the same annual amounts pursuant to Article 7 (1), first sentence, of the first sentence of Article 7 (1) to (5). 4The determination of the profit shall be transmitted in accordance with the officially prescribed data record by remote data transmission at the latest with the tax return. 5Upon request, the financial authority may waive electronic transmission in order to avoid unreasonable hardship; in this case, the tax return shall be accompanied by a profit determination in accordance with the form of the pre-printed form. 6§ 150 (7) and (8) of the Tax Code shall apply accordingly.(4) 1The profit from the agricultural use shall be the sum determined in accordance with the principles of Article 4 (1) from the basic amount for the self-managed areas and the surcharges for animal husbandry and animal husbandry. 2As a basic amount per hectare of agricultural use (Section 160 (2), first sentence, point 1 (a) of the valuation law), the amount resulting from Appendix 1a is multiplied by the self-managed area. - 3In the marketing year per livestock unit of each livestock unit, the amount resulting from Appendix 1a shall be added to the livestock units as a supplement for animal husbandry and animal husbandry.(5) The profit from the forestry use (Section 160 (2), first sentence, point 1 (b) of the valuation law) shall be determined in accordance with § 51 of the Income Tax Implementing Regulation.(6) 1Special uses shall apply to the benefits referred to in Article 160 (2), first sentence, point 1 (c) to (e) of the Evaluation Act, in conjunction with Annex 1a (2). 2In the case of special uses exceeding the limits set out in Annex 1a (2), column 3, a profit of EUR 1 000 per special use shall be applied. 3The profit referred to in Article 4 (3) shall be determined for the special uses not mentioned in Annex 1a (2).(7) 1Special gains to be determined in accordance with § 4 (3) are
from the divestment or collection of land and the associated growth, the buildings, the intangible assets and participations; § 55 shall apply;
from the sale or withdrawal of the other assets of the fixed assets and of If the selling price or the value of the goods in question is more than EUR 15 000 for the respective economic good;
from compensation, which shall be: for the loss, destruction or impairment of the assets referred to in points (a) and (b);
from the resolution of Reserves;
Operating revenue or operating expenses in accordance with § 9b (2);
Revenue from the basic business activities attributed to the agricultural and forestry sector, minus the flat-rate operating expenses according to Appendix 1a number 3;
Recompensation according to § 22 of the Corporate Tax Law from ancillary and ancillary transactions.
2The cost of the acquisition or production in the case of the economic assets of the depreciable fixed assets, the period of average profit determination shall be reduced by the rate of profit under paragraphs 4 to 6 in the same annual amounts as a result of a reduction in the use of the assets. 3The economic goods referred to in point 1 (a) of the first sentence shall be special, indicating the date of purchase or manufacture and the cost of acquisition or production, or the value which has been placed on their place of origin; to be continuously included in leading lists. 4(3) sentences 4 to 6 shall apply accordingly.(8) The Federal Ministry of Finance is authorized to amend Annex 1a by means of a legal regulation with the consent of the Federal Council, by means of the results of the surveys referred to in § 2 of the Agricultural law and, incidentally, the financial management surveys can be adapted.
(+ + + § 13a: For application, see § 52 (22a) F. 2014-12-22 + + +) unofficial table of contents
§ 14 disposal of the holding
1The income from agriculture and forestry also includes profits that are related to the divestment of a country- or forestry operations or sub-operations, or a share of agricultural and forestry operating assets. 2§ 16 shall apply mutatily with the proviso that the allowance shall not be granted in accordance with Section 16 (4) if the amount of the allowance is granted in accordance with Section 14a (1). Non-official table of contents
§ 14a Advantages in the sale of certain agricultural and forestry holdings
(1) 1Sells a taxable person after the 30. June 1970 and before 1. On the basis of the application of the capital gains tax (§ 16 (2)), only in so far as it exceeds the amount of 150 000 Deutsche Mark, if
the value of the economic value (§ 46 of the valuation law) of the
The income of the taxable person within the meaning of Article 2 (1), first sentence, points 2 to 7, in the period of the assessment of the tax payer's income The sale of the previous two investment periods did not exceed the sum of 35 000 Deutsche Mark. 2In the case of spouses who do not live permanently separately, the first sentence shall apply with the proviso that the income of both spouses did not exceed 70 000 Deutsche Mark in each case.
2 If an economic value determined in accordance with point 1 is not identified or if the conditions for an update of value have been fulfilled by that date, the value of the value for the date of the sale shall be the decisive value. Economic value would be the result.(2) 1The application of paragraph 1 and section 34 (1) shall not preclude the sale of the buildings belonging to the agricultural and forestry assets, together with the ground and ground, of the property. 2In this case, the buildings shall be deemed to be taken from the ground floor and the floor. 3The amount of the allowance is also considered when a forestry part-operation is part of the holding and is not co-sold, but is continued by the taxable person as an independent company. 4In this case, the amount of the allowance shall be reduced to the extent to which the ratio of the actual earnings gain to the sale of the whole agricultural and forestry operation can be achieved. Divestment profit.(3) 1The sale also applies to the operation when
The conditions set out in paragraph 1 are met and
the taxable person has issued its agricultural and forestry operations for the purpose of structural improvement; and This shall be provided by a certificate issued by the competent authority in accordance with the law of the country.
2§ 16 (3) sentences 4 and 5 shall apply accordingly.(4) 1Sells or takes a taxable person after the 31. 1 December 1979 and 1. In January 2006, parts of the land and land belonging to agricultural and forestry operations, the profit resulting from the sale or withdrawal shall, on request, be used only in so far as the income tax is applied, the amount of which shall be 61 800 Euro exceeds. 2Set 1 is to be applied only if
is the divestment price after deduction of the Disposal costs or the ground shall be used within twelve months of the sale or removal in a factual context of the court order or the taking of hostage for the severance of the heirs, and
the taxable person's income without taking into account the profit from the sale or collection and the free amount in the period of the sale or withdrawal the previous assessment period did not exceed the amount of EUR 18 000; in the case of spouses, which are assessed in accordance with § § 26, 26b, the amount shall be increased from EUR 18 000 to EUR 36 000.
3Exceeds the income is EUR 18 000, the amount of EUR 61 800 per sentence 1 shall be reduced by EUR 10 300 for each of the 250 euros of the surging income received; in the case of spouses who are assessed in accordance with § § 26, 26b and their income exceeds the amount of EUR 36 000, the amount of EUR 61 800 shall be reduced by EUR 10 300 per second set of 500 euro of the surpassing income. 4If several soft heirs are found, the allowance may be claimed more than once, but only once in each case, even if the severance payment is carried out in several steps or by several holders of the Operation is carried out. 5Soft inheritance is the legal legacy of a land and forestry holding, or if it is a legal succession, but is not appointed to take over the holding; a position as a co-contractor Until such time as the heirs are dealt with within two years after the succession of the heirs, the holding shall not be treated as a consecting heir. 6If a member of the company is still a minor in order to take over the holding, the period of two years begins with the entry of the majority of the majority.(5) 1Sells a taxable person after the 31. December 1985 and before 1. In January 2001, part of the land used for agricultural and forestry operations, the profit resulting from the sale shall be used for income tax only to the extent that it amounts to the amount of 90 000 Deutsche Mark. if
the taxable person is the selling price after deducting the disposal costs Redemption of debts which belong to the agricultural and forestry operation and before the 1. July 1985, and
the requirements of paragraph 4, second sentence, point 2 are fulfilled.
2The income exceeds the amount of DM 35 000, the amount of DM 90 000 per sentence 1 shall be reduced by 15 000 Deutsche Mark for each of the 500 Deutsche Mark in excess of the income received; in the case of spouses, which shall be assessed in accordance with § § 26, 26b and where the income exceeds the amount of DM 70 000, the amount of DM 90 000 shall be reduced by 15 000 Deutsche Mark in accordance with the first sentence for each of the 1 000 Deutsche Mark in excess of income. 3The free amount of a maximum of 90 000 Deutsche Mark is granted only once for all divestments within the meaning of the sentence 1.(6) Where the taxable person uses the selling price or if he takes the ground only in part for the purposes specified in paragraphs 4 and 5, only the corresponding part of the profit shall be tax-free from the sale or removal.(7) The free amounts referred to in paragraph 4 of this Article shall be the free amounts referred to in paragraph 4 of this Article before 1.
(+ + + § 14a: For the purposes of application, see footnote). § 52 + + +)
Commercial Operations (§ 2 Paragraph 1 Sentence 1 (2))
(1) 1Income from commercial enterprise are
Income from commercial enterprises. 2This also includes income from industrial land management, such as (b) from mining companies and from farms for the production of peat, stones and earth as far as they are not agricultural or forestry side-holdings;
Share of profits of the shareholders of an open trading company, a limited partnership and another company in which the shareholder is to be regarded as an entreprender (carrier) of the holding and the remuneration paid to the company Shareholder of the company for his activity in the service of the company or for the devotion of loans or for the transfer of economic goods has obtained. 2The shareholder indirectly involved in one or more partnerships shall be the same as the shareholder directly involved; he shall be regarded as a co-contractor of the holding of the company in which he or she indirectly where they and the partnerships which communicate their participation are to be considered as co-operators of the companies of the partnerships in which they are directly involved;
the profit shares of the personally liable partner of a limited partnership on shares, in so far as they do not account for shares in the share capital, and the remuneration that the Personally liable members of the company have referred to the company for its activities in the service of the company or for the devotion of loans or for the transfer of economic goods.
2Sentence 1, points 2 and 3 also applies to remuneration, which are referred to as subsequent income (section 24 (2)). 3§ 13 (5) shall apply accordingly, provided that the property has been part of a commercial operating assets during the period of assessment in 1986.(1a) 1In the cases of § 4 (1) sentence 5, the profit from a subsequent sale of the shares shall be taxed in the same manner, notwithstanding the provisions of an agreement to avoid double taxation, such as: the disposal of these shares in the European Company or European Cooperative would have been taxed if no sedelling had taken place. 2This shall also apply where, later, the shares are placed in a capital company, the European Company or European Cooperative is dissolved or if their capital is reduced and repaid or if amounts are paid out or repaid from the tax deposit account within the meaning of Section 27 of the Corporate Tax Law.(2) 1A self-employed sustainable activity, undertaken with the intention of making a profit and representing itself as a participation in general economic transport, shall be a commercial operation if the activity is not considered to be The exercise of agriculture and forestry is still to be regarded as another independent work in the exercise of a liberal profession. 2A reduction in taxes on income caused by the operation is not a profit within the meaning of sentence 1. 3A commercial enterprise, if its conditions are otherwise fulfilled, shall also be present if the intention to profit from the profit is merely an end-purpose.(3) As a commercial enterprise, the full extent of the activity covered by the intention to obtain a future shall be considered to be
of an open trading company, a limited partnership, or any other partnership, if the company also carries out an activity within the meaning of paragraph 1 (1) or industrial income within the meaning of the first sentence of paragraph 1, second sentence, point 2,
a partnership which does not operate within the meaning of the first sentence of paragraph 1 of paragraph 1 and in respect of which only one or more capital companies are personally liable partners, and only those persons or persons who are not members are authorized to the management (industrial-based partnerships). 2If a commercial partnership is involved as a personally liable partner in another partnership, it shall be assessed whether the activity of such a partnership shall be deemed to be a The commercial establishment is the same as the commercial partnership of a capital company.
(4) 1Losses from industrial animal husbandry or industrial animal husbandry must not be subject to any other income Commercial operations are still balanced with income from other types of arrival; they must not be deducted in accordance with § 10d. 2However, in accordance with § 10d, the losses shall reduce the profits made by the taxable person in the immediately preceding marketing year and in the following marketing years from industrial animal husbandry or commercial animal husbandry. or in accordance with section 10d (4) shall apply mutatily. 3The rates 1 and 2 shall apply to losses arising from futures transactions, by which the taxable person acquires a differential compensation or an amount of money or advantage determined by the value of a variable reference quantity. 4Sentence 3 shall not apply to transactions which are part of ordinary business operations in the case of credit institutions, financial services institutions and financial undertakings within the meaning of the law relating to credit accounts or which cover the protection of credit institutions Business of ordinary business operations. 5Sentence 4 shall not apply in the case of transactions which serve to hedge equity transactions in which the capital gains in accordance with § 3, point 40, first sentence, point (a) and (b) in conjunction with Section 3c (2) are partly used. is exempt from tax, or which, in accordance with Section 8b (2) of the Corporate Tax Law, remains out of approach in the determination of income. 6Losses from silent companies, sub-shareholdings or other internal companies to capital companies in which the shareholder or participant is to be regarded as a co-contractor shall not be entitled to any income from: Commercial operations are still balanced out of other types of arrival; they must not be deducted in accordance with § 10d. 7However, the losses shall reduce, in accordance with § 10d, the profits made by the shareholder or party in the immediately preceding marketing year or in the following marketing years from the same silent company; Subparticipation or other internal company; § 10d (4) shall apply accordingly. 8The sentences 6 and 7 shall not apply in so far as the loss to a natural person as a directly or indirectly involved carrier is deleted.
(+ + + § 15: For application cf. Section 52 (30b) F.2011-12-07, 32a, 32b + + +) Non-official table of contents
§ 15a Limited liability loss
(1) 1The share to be attributed to a command Loss of the Kommanditgesellschaft must not be compensated for with any other income from business or with income from other types of arrival, provided that a negative capital account of the limited partner arises or increases; in this respect, are not deducted according to § 10d. 2If, on the balance sheet date, the Kommanditist is liable to the creditors of the company pursuant to Article 171 (1) of the Commercial Code, by way of derogation from the first sentence, losses of the co-ditist may be incurred up to the amount of the amount to which the person in the A commercial register of the limited number of the comeditists exceeds, also be compensated or deducted, to the extent that a negative capital account arises or increases as a result of the loss. 3Sentence 2 shall apply only if the person to whom the proportion is to be attributed is registered in the commercial register, the existence of the liability is established and an impairment loss on the basis of the liability is not provided by contract is excluded or is unlikely in the manner of business operations.(1a)1 Adorable deposits do not lead to a subsequent compensation or deductibility of an existing, attributable loss or to a compensation or deductibility of the person to be attributed to the Share in the loss of a future marketing year, insofar as the loss creates or increases a negative capital account of the Kommanditisten. (2Adorable deposits within the meaning of the first sentence shall be deposits made after the end of a marketing year in which a loss, which is not compensation or deductible, was incurred within the meaning of paragraph 1, or a profit in the The meaning of the first sentence of paragraph 3 has been added.(2) 1To the extent that the loss referred to in paragraphs 1 and 1a is not to be compensated or deducted, it shall reduce the profits made by the Kommanditist in subsequent marketing years from its participation in the Kommanditgesellschaft are to be counted. 2The billable loss, which remains after deduction of a profit or loss, shall be at the time of the divestment or abandonment of the entire share of the co-enterprise or of the divestment or task until the date of sale or the The level of subsequent deposits within the meaning of paragraph 1a shall be compensated for or deductible.(3) 1To the extent that a negative capital account of the analanditist arises or increases (loss of deposit), and where there is no liability to be taken into account pursuant to the second sentence of paragraph 1 on the basis of the deprivation, or shall be attributed to the Commanditist of the amount of the deposit reduction as profit. 2The amount to be attributed in accordance with the first sentence may not exceed the amount of the shares in the loss of the limited partnership, which compensates for the economic year of the deposit reduction and in the ten preceding marketing years, or has been deductible. 3If the amount of liability referred to in the second sentence of paragraph 1 is reduced (reduction of liability) and in the marketing year of the reduction of liability and the ten previous marketing years, losses under the second sentence of paragraph 1 shall be compensated for, or , the amount of the reduction of liability, reduced by amounts actually paid in the case of liability, is to be attributed to the comeditist as profit; sentence 2 shall apply mutatis mutandis. 4The amounts to be attributed in accordance with the rates 1 to 3 shall reduce the profits to be attributed to the comeditist in the marketing year of the allocation or in subsequent marketing years from its participation in the Kommanditgesellschaft .(4) 1The loss, in accordance with paragraph 1, of a non-compensatory or deductible loss of a limited person, reduced by the amounts to be deducted in accordance with paragraph 2 and increased by the amounts to be added under paragraph 3 (calculated loss), is annual to be identified separately. 2In this case, the attributable loss of the previous marketing year shall be deemed to be the case. 3The tax office responsible for the separate determination of the profit and loss of the company shall be responsible for the adoption of the determination of the determination of the company. 4The notice of determination can only be attacked in so far as the billable loss in relation to the attributable loss of the previous marketing year has changed. 5The separate findings as set out in the first sentence may be linked to the separate and uniform determination of income taxable income and income tax payer. 6In these cases, the separate findings of the billable loss shall be carried out in a uniform manner.(5) Paragraph 1, first sentence, paragraphs 1a, 2 and 3, sentence 1, 2 and 4, and paragraph 4 shall apply mutatis mutandis to other entrepreneurs, in so far as their liability is comparable to that of a Kommanditist, in particular for
silent partner of a silent company within the meaning of § 230 of the Commercial Code, in which the silent partner must be regarded as an entreprenchman (entreprenchman) ,
A member of a company within the meaning of the Civil Code, in which the shareholder is to be regarded as a trader (a co-contractor), to the extent that: Use of the shareholder for debt in connection with the operation by contract excluded or is unlikely in the manner of the business operation,
Partner of a foreign partnership in which the shareholder is to be regarded as an entreprender (co-contractor), in so far as the liability of the shareholder for debt in A connection with the holding of a partner or a silent partner, or in so far as the use of the shareholder for debt in connection with the operation is excluded by contract or in accordance with the manner in which the Business operations are unlikely,
Entrepreneurs, as far as liabilities are only dependent on redeeming or winning from the use, disposal or other
Co-shipowners of a shipping company within the meaning of Section 489 of the Commercial Code, in which the co-shipowner as an entreprenter (co-proprietor) is to be regarded as excluding in whole or in part the personal liability of the co-shipowner for the liabilities of the shipping company, or in so far as the use of the co-shipowner for the liabilities of the shipping company according to the manner of the Business operations are unlikely.
(+ + + § 15a: For application see § 52 + + +) Non-official table of contents
§ 15b losses in the Relationship with tax-control models
(1) 1losses related to a tax-control model may not be offset with income from business or with income from other types of arrival; may not be deducted in accordance with § 10d. 2However, the losses shall reduce the income earned by the taxable person from the same source of income during the following marketing years. 3§ 15a shall not apply to this extent.(2) 1A tax-control model within the meaning of paragraph 1 shall be provided if tax advantages in the form of negative income are to be achieved on the basis of a model-like design. 2This is the case if the taxable person is to be offered the opportunity to offset losses with other income at least in the initial phase of the investment, due to a pre-fabricated concept. 3It is without concern the rules on which the negative income is based.(3) Paragraph 1 shall apply only if, within the initial phase, the ratio of the sum of the forecast losses to the level of the capital subscribed and also to be applied in accordance with the concept, or to individual investors of the capital employed, 10 Percent.(3a) Regardless of the conditions set out in paragraphs 2 and 3, a tax-control model within the meaning of paragraph 1 shall, in particular, be applied if a loss of business is incurred or increased by a taxable person who is not on the ground is obliged to carry out books and to make regular financial statements on the basis of the purchase of the assets of the orbital assets immediately deductible operating expenses if their transfer without physical hand-over is required pursuant to Section 930 of the Civil Code, or by the assignment of the right to issue in accordance with Section 931 of the Civil Code.(4) 1The non-compensable loss referred to in paragraph 1 shall be determined annually separately. 2In this case, the amount of the previous year can be calculated as a result of the calculable loss. 3The notice of determination can only be attacked in so far as the billable loss has changed in relation to the billable loss of the previous year. 4If the tax payment model is a company or community within the meaning of Section 180 (1) (2) (a) of the Tax Code, this is the case for the separate and uniform determination of the tax- The tax office responsible for income tax and taxable income from the tax-tax model is responsible for the adoption of the statement of employment in accordance with the first sentence; otherwise, the operating tax office (Section 18, paragraph 1, point 2 of the Tax Code). 5If the tax planning model is a company or community within the meaning of section 180 (1) (2) (a) of the levy system, the separate findings as set out in the first sentence of the first sentence may be the separate and The uniform determination of income taxable and taxable income from the tax-tax model; in such cases, the separate findings as set out in the first sentence shall be the same.
(+ + + § 15b: For application, see Section 32b (1) and § 52 + + +) Non-official table of contents
(1) 1The income from business operations also includes: Gains made at the disposal
of the entire business or part of the business. 2As part of the operation, the participation in a capital company comprising the entire nominal capital shall also apply; in the case of the dissolution of the capital company, § 17 (4) sentence 3 shall apply in a reasonable way;
the entire share of a shareholder who is to be regarded as an entreprender (carrier) of the holding (§ 15 paragraph 1 sentence 1, point 2);
the entire share of a personally liable partner of a limited partnership on shares (Section 15 (1) sentence 1 (3)).
2profits that the sale of part of a part of the share referred to in the first subparagraph of point 2 or 3 shall be made on the basis of current profits.(2) 1Profit for the sale referred to in paragraph 1 is the amount by which the selling price, after deduction of disposal costs, is the value of the operating assets (paragraph 1, first sentence, point 1) or the value of the share in the operating assets (paragraph 1, first sentence, points 2 and 3). 2The value of the operating assets or share shall be determined for the date of the sale in accordance with § 4 (1) or § 5. 3To the extent that the same persons are entrepreneurs or co-entrepreneurs on the side of the transferor and on the side of the acquirer, the profit shall, however, be deemed to be a current profit.(3) 1The sale shall also be deemed to be the duty of business as well as of a share within the meaning of the first sentence of paragraph 1 (2) or (3). 2If, in the course of the reallocation of a joint enterprise, subcontractors, shares or individual economic goods are transferred to the respective operating assets of the individual operators, the determination of the Profits of the co-entrepreneurship of the economic goods with the values resulting from the rules on the determination of the profits, provided that the taxation of the silent reserves is ensured; the accepting co-contractor is to: shall be subject to these values; § 4 (1) sentence 4 shall apply accordingly. 3On the other hand, the common value must be applied retroactively for the respective transfer operation, insofar as in the case of a reallocation in which individual economic goods have been transferred to the carrying amount of transferred ground and ground, the buildings or other essential operating bases transferred shall be sold or removed within a period after the transfer; this period shall end three years after the filing of the tax declaration of co-entrepreneurship for the Assessment period of the reallocation. 4Sentence 2 shall not apply in the case of a reallocation in which individual economic goods are transferred, insofar as the assets are directly or indirectly related to a corporation, association of persons or property , in this case, the transfer of the common value shall be applied. 5To the extent that individual assets devoted to the holding are sold as part of the operation of the holding, and to the extent that, on the side of the divestment and on the buyer's side, the same persons are entrepreneurs or co-entrepreneurs , the profit from the duty of business shall be deemed to be a current profit. 6If the individual assets devoted to the holding are sold within the scope of the operation of the holding, the divestment prices shall be used. 7If the assets are not sold, then the common value shall be set at the time of the task. 8In the case of a commercial operation involving a number of persons, the value of the assets which it has received during the dispute shall be the common value for each of the parties concerned.(3a) A task of the commercial establishment is the exclusion or limitation of the tax law of the Federal Republic of Germany with regard to the profit from the sale of all economic goods of the holding or of a partial establishment equal; § 4 (1) sentence 4 shall apply accordingly.(3b) 1In the cases of outage and operational leasing as a whole, a business as well as a share within the meaning of the first sentence of paragraph 1, point 2 or number 3, shall not be deemed to be abandoned until
the taxable person expressly declares the task within the meaning of paragraph 3, sentence 1, to the tax office, or
The financial office is aware of facts that show that the conditions for a task within the meaning of paragraph 3 sentence 1 are met.
2The In the cases referred to in the first subparagraph of paragraph 1, the task of the holding of business or of the share referred to in the first sentence of the first subparagraph of paragraph 1 shall be recognised retroactively for the date chosen by the taxable person if the declaration of order is not later than three months after that date. 3If the declaration of performance is not delivered not later than three months after the date chosen by the taxable person, the business or share referred to in the first sentence of paragraph 1 shall not apply until the date on which the declaration of application is made. as abandoned, in which the declaration of delivery to the tax office is received.(4) 1Has the taxable person the 55. If he or she is permanently incapaciated in the sense of a social insurance policy, the profit from the divestment on application for income tax shall be used only if it exceeds EUR 45 000. 2The amount of the allowance shall be granted only once to the taxpayer. 3It is reduced by the amount by which the capital gain exceeds 136 000 euros.(5) In the case of a reallocation in which subcontractors are transferred to individual carriers, shares in a corporation, personal association or asset mass shall be held directly or indirectly by a non-subcontractor of § 8b (2) of the By way of derogation from the second sentence of paragraph 3, the beneficiaries of corporate tax law transfer to a co-contractor benefiting from Article 8b (2) of the Corporate Tax Law shall be retroactive to the date of reallocation of the common value. where the acquiring co-contractor sells the shares directly or indirectly within a period of seven years after reallocation, or by an operation in accordance with Article 22 (1), second sentence, points 1 to 5 of the § 22 (2) sentence 3 of the Conversion Tax Act applies accordingly.
(+ + + § 16: For application cf. § 52 + + +) A non-official table of contents
§ 17 Sale of shares in corporations
(1) 1The income from the sale is also included in the income from the sale of business of shares in a capital company, if the transferor has been involved in the capital of the company directly or indirectly to at least 1 per cent within the last five years. 2The concealed deposit of shares in a capital company into a capital company shall be the same as the sale of the shares. 3shares in a capital company are shares, shares in a company with limited liability, pleasure certificates or similar shareholdings and qualifying holdings on such holdings. 4If the transferor has acquired the sold share free of charge within the last five years before the divestment, the first sentence shall apply mutagenic if the transferor is not himself, but the legal forerunner or, if the transferor is The share was transferred in succession free of charge, one of the legal guerrians involved within the last five years within the meaning of the first sentence.(2) 1Disposal profit referred to in paragraph 1 shall be the amount by which the selling price, after deduction of disposal costs, exceeds the acquisition cost. 2In the cases referred to in the second sentence of paragraph 1, the selling price of the shares shall be replaced by its mean value. 3The transferor shall agree that the shares were to be attributed to him at the time of the justification of the unrestricted tax liability in accordance with Article 1 (1) and that the growth of the assets resulting up to that date shall be due to the reason for the loss of assets. (a) the statutory provisions of the drawing-off State in the country of departure shall be subject to a tax comparable to that of the tax in accordance with Article 6 of the Foreign Tax Act, the cost of acquisition shall be replaced by the value of the withdrawal State in the calculation of the value of the tax. Tax in accordance with § 6 of the German Foreign Tax Act, which is comparable to that of the tax, but at most the common value. 4Sentence 3 shall not be applied in the cases of Section 6 (3) of the External Tax Law. 5If the transferee has acquired the sold share free of charge, the cost of purchase of the share shall be determined by the acquisition costs of the legal forerunner who has recently acquired the share in the form of a remuneration. 6A loss of disposal is not to be taken into account, unless it is attributable to shares,
which the taxable person had acquired free of charge within the last five years. 2This does not apply in so far as the right-of-charge could have claimed the loss of disposal instead of the taxable person;
the payout and have not, within the last five years, have been involved in the participation of the taxable person within the meaning of the first sentence of paragraph 1. 2This does not apply to shares acquired within the last five years, the acquisition of which has led to the participation of the taxable person within the meaning of the first sentence of paragraph 1, or which has been acquired in accordance with the reasons for the participation in the sense of the first sentence of paragraph 1.
(3) 1The selling profit shall be used for income tax only in so far as it exceeds the part of EUR 9 060, which is the share of the capital company which has been sold . 2The amount of the allowance is reduced by the amount by which the divestment profit exceeds the part of EUR 36 100, which corresponds to the share of the capital company as sold.(4) 1The sale within the meaning of paragraph 1 shall also be subject to the dissolution of a capital company, the reduction in capital, if the capital is repaid, and the distribution or repayment of amounts from the tax Deposit account within the meaning of Section 27 of the Corporate Tax Law. 2In such cases, the capital company shall be regarded as the selling price of the assets allocated to or repaid to the taxable person. 3Sentence 1 shall not apply in so far as the references in Section 20 (1) (1) or (2) are part of the income from capital assets.(5) 1The restriction or exclusion of the tax law of the Federal Republic of Germany in respect of the profit from the sale of the shares in a capital company in the event of the transfer of the registered office or the place of the The management of the capital company in another State shall be the same as the sale of the shares to the common value. 2This does not apply in cases where a European Company has been registered in accordance with Article 8 of Regulation (EC) No 2157/2001 and the seat of another capital company in another Member State of the European Union. 3In such cases, the profit from a subsequent sale of the shares shall be taxed in the same manner, notwithstanding the provisions of an agreement to avoid double taxation, such as the divestment of the shares. The shares should have been taxed if there had not been a seat laying. 4§ 15 (1a) sentence 2 shall apply accordingly.(6) In the case of shares within the meaning of the first sentence of paragraph 1, shares in capital companies in which the transferor has not been involved in the capital of the company directly or indirectly to at least 1 per cent within the last five years shall also apply if:
The shares on the basis of a placement process within the meaning of the Transformation Tax Act, in which: did not have the common value of the approach, acquired and
at the time of arrival for the shares submitted, the conditions set out in the first sentence of paragraph 1 were met or the shares shall be subject to a contribution in kind within the meaning of Article 20 (1) of the Transformation Tax Act of 7. December 2006 (BGBl. 2782, 2791), as amended.
(7) Shares within the meaning of the first sentence of paragraph 1 shall also apply to shares in a cooperative, including the European Cooperative.
(+ + + § 17: For use, see § § § § § 4). 52 + + +)
Self-employed work (§ 2, paragraph 1, first sentence, point 3)
Non-official work Table of Contents
(1) Income from self-employment is
Income from freelance work. 2Professional activity includes the self-employed scientific, artistic, literary, teaching or educational activity, the independent professional activity of the doctors, dentists, Veterinarians, lawyers, notaries, patent attorneys, surveyors, engineers, architects, commercial chemists, accountants, tax advisors, consultative people and business economists, sworn accountants, tax agents, health practitioners, Dentists, physiotherapists, journalists, image rapporteurs, interpreters, translators, pilots, and similar professions. 3A member of a vacant profession within the meaning of the first and second sentences shall also be employed as a freelanced person, even if he or she is assisted by the assistance of a professionally trained workforce, provided that he/she is based on his or her own professional knowledge conducting and acting on its own responsibility. 4A representation in the case of temporary prevention does not preclude the acceptance of a conducting and self-responsible activity;
Revenue from a State Lottery if it is not an income from business;
Income from other independent work, for example: B. Remuneration for the enforcement of wills, for asset management and for the activity as a member of the Supervisory Board;
Revenue that is a participant in a in the case of a company or community whose purpose is to acquire, hold and dispose of shares in capital companies, in the form of remuneration for benefits intended for the purpose of promoting the Community or Community purpose, if: the right to the remuneration has been granted on the condition that the shareholders or members of the community have fully recovered their paid-in capital; § 15 (3) shall not apply.
(2) Income referred to in paragraph 1 is subject to tax, even if it is only a temporary activity.(3) 1The income from self-employment shall also include the profit achieved in the sale of the assets or of an independent part of the assets or of a share of the assets held by the self-employed person is used. 2§ 16 (1), first and second sentences, and the second sentence of paragraph 1, and paragraphs 2 to 4, shall apply accordingly.(4) 1§ 13 (5) shall apply in so far as the property has been part of a self-employed capacity during the apportionment period of 1986. 2§ 15 (1), first sentence, point 2, paragraph 1a, paragraph 2, sentence 2 and 3, § § 15a and 15b shall apply accordingly.
(+ + + § 18: For application, see § 52 (30b) F.2011-12-07, 34b + + +)
Non-Self-Employed Work (§ 2 Paragraph 1 Sentence 1 (4))
(1) 1The income from non-self-employed work includes
salaries, wages, gratifications, tables and other references and benefits for employment in the public or private service;
The employer's contributions to the employee and its accompanying persons on the occasion of events at the company level with a social character (operational event). 2Applications within the meaning of the first sentence are all expenses incurred by the employer, including VAT, whether individually attributable to individual employees or whether it is a computational component. the costs of the operating event, which the employer applies to third parties for the external framework of the holding. 3To the extent that such grants do not exceed the amount of EUR 110 per holding and participating employees, they shall not be included in the income from non-self-employed work if the participation in the Operating event is open to all members of the establishment or to an operating part. 4Sentence 3 is valid for up to two operating events annually. 5By way of derogation from § 8 (2), the grants within the meaning of the first sentence shall be subject to the employer's expenses incurred in proportion to the employee and his accompanying persons in the sense of the sentence 2;
Waits, pensions, widows 'and orphans' funds and other benefits from previous services, even as far as they are paid by employers of compensatory persons Persons entitled to compensation as a result of a division carried out in accordance with § 10 or § 14 of the Supply Equalization Act;
ongoing contributions and Current contributions by the employer from an existing service relationship to a pension fund, a pension fund or a direct insurance for an occupational pension scheme. 2The income from non-self-employed work also includes special payments made by the employer, in addition to the current contributions and benefits, to such a pension scheme, with the exception of payments made by the employer. Employer
to provide the capital for the first time for the performance of the Solvency requirements in accordance with § § 53c and 114 of the Insurance Supervision Act,
for the restoration of an adequate capital endowment after unforeseeable conditions Losses or financing of the strengthening of the accounting bases on the basis of an unforeseeable and not only temporary change in the situation, the special payments not leading to a reduction in the current contribution or by the reduction of the current contribution may be triggered by special payments,
in the retirement period pursuant to Section 112 (1a) of the Insurance Supervision Act (Insurance Supervision Act) or
in the form of remediation funds;
Special payments made by the employer are, in particular, payments to a pension fund on the occasion of
its exit from a company not funded by the capital cover Retirement provision or
the change of one not financed by the capital cover to another not financed by the capital cover Pension provision.
3Special payments within the meaning of the second sentence of sentence 2, point (b), shall only be assumed in the case of current and recurrent payments in accordance with the periodic requirements, in so far as the dimensions of the payments of the Payment obligations of the employer in the supply system after the change exceeds the dimensioning of the payment obligation at the time of the change. 4Sanitising funds are special payments made by the employer to a pension fund on the occasion of the system conversion of an occupational pension scheme not financed by way of capital cover on the financing or -the performance side of the financing of the supply obligations or supply arrangements existing at the time of the changeover; in the case of current and recurrent payments, in accordance with the periodic needs, only To the extent that the dimensioning of the employer's payment obligations into the supply system after the system change exceeds the size of the payment obligation at the time of the system conversion.
2It is indifferable whether it is ongoing or one-time references and whether there is a legal claim to it.(2) 1Supply references shall remain tax-free in accordance with a percentage, limited to a maximum amount (allowance amount) and a supplement to the amount of the allowance. 2Supply covers are
the pension, widows, or orphans ' money, the Maintenance contribution or similar reference
on the basis of official or equivalent civil service statutory provisions,
according to the principles of civil service law of bodies, institutions or foundations of public law or public service law Associations of corporate bodies
in other cases, references and benefits from previous services for reaching an age limit, reduced Employability or survivors ' pay; pay for reaching an age limit shall be considered as pensions only if the taxable person is the 63. Year of life or, if it is severely disabled, the 60.
3The determining percentage, the maximum amount of the allowance and the supplement to the allowance are given in the table below:
supply-
start-of-supply-free supplement to the
in euros
in% of
for the maximum amount of
until 2005 40, 0 3 000 900
from 2006 38, 4 2 880 864
2007 36, 8 2 760 828
2024 12, 8 960 288
2028 9,6 720 216
2029 8.8 660 198
2035 4.0 300 90
2039 0.8 60 18
2040 0,0 0 0
4Design base for the supply allowance is
at the beginning of the supply before 2005the 12-times the supply reference for January 2005,
at the beginning of 2005the twelfth of the supply cover for the first full month,
in each case, plus the anticipated Special payments in the calendar year to which there is a legal claim at that time. 5The supplement to the allowance may only be taken into account up to the level of the tax base reduced by the amount of the allowance. 6In the case of a number of pensions at different points of reference, the total amount of the allowance and the supplement to the allowance after the year of commencement shall be determined by the total amount of the allowance. of the first supply reference. 7Follows a survivor's receipt of a supply, the percentage, the maximum amount of the allowance and the surcharge of the allowance for the survivor's reference after the year of the beginning of the supply. 8The amount of the allowance calculated in accordance with the rates 3 to 7 and the supplement to the allowance shall be valid for the entire duration of the supply reference. 9Regular adjustments to the supply reference do not result in a recalculation. 10By way of derogation, the amount of the allowance and the surcharge of the allowance shall be recalculated if the supply cover is increased due to the application of accounting, fame, increases or reduction schemes. or diminished. 11In such cases, the rates 3 to 7 shall be applied as the basis of assessment for the purposes of the fourth sentence, as amended; in the calendar year of the change, the maximum amount and surcharge shall be the amount of the supply allowance and the maximum amount of the pension. The amount of the supply allowance shall be decisive. 12For each full calendar month for which no pensions are paid, the amount of the allowance and the supplement to the allowance shall be reduced by one twelfth in this calendar year.
(+ + + § 2: For application, see § 22 No. 5 + + +)
(+ + + § 19 (1) sentence 1 no. 3 sentence 2: For application see § 52 + + +)
Capital assets (§ 2 paragraph 1 sentence 1 point 5)
(1) The income from capital assets is
Dividends, exploits, and other stocks of shares, and enjoyment rights with which the right is linked to the profit and liquidation proceeds of a capital company, from shares in limited liability companies, to acquisitions and economic cooperatives, and to mining associations that have the rights of a legal entity Person. 2Other references also include covert profit distributions. 3The references do not belong to the income, insofar as they originate from distributions of a corporation, for which amounts from the tax deposit account within the meaning of § 27 of the Corporate Tax Law are considered to be used. 4Other references shall also include revenue which, in lieu of the salary within the meaning of the first sentence, is obtained by a shareholder other than the shareholder referred to in paragraph 5, if the shares are acquired with dividends, but without the shares being paid for by the shareholders. Entitlement to dividends is provided;
Betrains which are incurred after the dissolution of a corporation or group of persons within the meaning of point 1 and which are not included in the Repayment of nominal capital shall apply; paragraph 1, sentence 3 shall apply accordingly. 2The same shall apply to deductions arising from a capital reduction or the dissolution of an unrestricted taxable entity or association of persons within the meaning of point 1, and which shall be deemed to be the profit distribution in the The terms of Section 28 (2) sentences 2 and 4 of the Corporate Tax Act apply;
Revenue from participation in a retail trade as a silent partner and from a partial loan, unless the shareholder or lender as a The operator must be considered. 2On the shares of the silent partner at the loss of the holding, § 15 (4) sentences 6 to 8 and § 15a shall apply in a reasonable way;
Interest from Mortgages and basic debt and pensions from retirement debt. 2In the case of redemption mortgages and redemption mortgages, only the portion of the payments that is accounted for as interest on the respective capital remains;
the difference between the insurance performance and the sum of the contributions paid to them (income) in the case of life, or when the contract is repurchased in the case of pension insurance with capital voting rights, unless the life-long pension payment is selected and provided, and in the case of capital insurance with savings, if the contract is in accordance with the 31. It was concluded in December 2004. 2Will the insurance performance after the completion of the 60. The amount of the difference shall be half of the difference between the year of life of the taxable person and after the expiry of twelve years since the conclusion of the contract. 3If the entitlement to the insurance benefit is paid off, the cost of acquisition shall be replaced by the contributions paid prior to the acquisition. 4The rates 1 to 3 are based on income from fund-linked life insurance, on income in the case of life in the case of pension insurance without capital voting rights, unless life-long pension payment is agreed and provided, and on To apply the proceeds in the event of a repurchase of the contract in the case of pension insurance without the right of capital vote. 5In an insurance contract, a separate administration of capital investments specially made for this contract is agreed that does not apply to publicly sold investment fund units or assets that are The development of a published index shall be limited and may determine the economically authorized person, directly or indirectly, through the sale of the assets and the reinvestment of the proceeds (asset managers). Insurance contract), the income to be attributed to the insurance undertaking is to be attributed to the economically entitled person under the insurance contract; sentences 1 to 4 shall not apply. 6Sentence 2 is not applicable if
in a capital life insurance contract with an agreed ongoing contribution payment of at least the same level up to the date of the life of the contract, the agreed performance at the time of occurrence of the insured risk is less than 50% of the sum of the total for the entire duration of the contract.
in the case of a capital life insurance contract, the agreed performance on the admission of the insured risk, the cover capital or the At the latest five years after the conclusion of the contract, the time value of the insurance does not exceed by at least 10 per cent of the cover capital, the time value or the sum of the contributions paid. 2This percentage is allowed to decrease to zero annually until the end of the contract period in equal increments.
7Has the taxable amount of claims from one person completed by another person The income from capital assets also includes the difference between the insurance performance at the time of the occurrence of an insured risk and the expenses for the acquisition and receipt of the insurance claim; in this respect, the second sentence shall not apply. 8Sentence 7 shall not apply if the insured person acquires the insurance claim from a third party or from any other legal relationships arising from employment law, erbrechtlicher or compensation claims arising from other legal relationships. family rights are fulfilled by the transfer of claims from insurance contracts;
Income from other capital requirements of any kind, if the Repayment of the capital assets or a fee for the transfer of the capital assets for use has been promised or made, even if the amount of the repayment or the pay depends on an uncertain event. 2This applies regardless of the designation and the civil design of the capital asset. 3Reimbursement rates within the meaning of § 233a of the Tax Code are income as defined in the sentence 1;
Discounting amounts of bills of exchange and instructions including treasury bills;
Revenue from services not exempt from corporation tax, personal association or wealth fund in the The meaning of Article 1 (1) (3) to (5) of the Corporate Tax Law, which are economically comparable to profit distributions within the meaning of point 1, insofar as they are not already included in the revenue referred to in point 1; number 1, second sentence, point 3 and number 2 shall apply accordingly. 2Sentence 1 shall apply mutagenicly to the performance of comparable entities, associations of persons or assets which do not have a home or management domestiy;
Benefits of a not from the Corporation tax exempted industrial property within the meaning of Section 4 of the Corporate Tax Law, with its own legal personality, which lead to profit-making distributions of economically comparable income within the meaning of the first sentence of the first sentence of point 1; point 1 of the German Corporate Tax Act Sentence 2, 3 and 2 shall apply accordingly;
the profit not supplied to the reserves and concealed profit distributions of a non-corporate income tax Industrial property exempted in the sense of Section 4 of the Corporate Tax Law without its own legal personality, which determines the profit by operating assets comparison or transactions including tax-free transactions, with the exception of turnover in accordance with Section 4 (8) to (10) of the VAT Act, of more than EUR 350 000 in the calendar year or a profit of more than EUR 30 000 in the marketing year, as well as profit within the meaning of Section 22 (4) of the Conversion Tax Act. 2The liquidation of the reserves for purposes outside the business of a commercial nature shall result in a profit within the meaning of the first sentence; in the case of the introduction after the sixth and the exchange of form after the eighth part of the The provisions of the Conversion Tax Act shall be deemed to be dissolved. 3In the case of the business of the event of advertising of domestic public service broadcasters, three quarters of the income within the meaning of Section 8 (1) sentence 3 of the Corporate Tax Law shall be considered as profit in the sense of of sentence 1. 4The sentences 1 and 2 shall apply mutagens to the economic operators of the entities exempted from corporation tax, the associations of persons or the assets of the property. 5Number 1 sentence 3 shall apply accordingly. 6Set 1 in the 12. December 2006 is the version in force in the context of § 21 of the Transformation Tax Act (§ 21) of the German Law on the Law of Transformation of the European Union.
Breastfeeding Premiums, which are collected for the clearance of options; closes the still-holder a smooth running business, the revenue from the standstill premiums is reduced by the premiums paid in the smooth-setting business.
(2) 1The income from capital assets also includes
the profit from the divestment of shares in a body within the meaning of paragraph 1, point 1. the purposes of paragraph 1 (1), the shares in a corporation shall also be the right to a share in a corporation similar to the shares referred to in paragraph 1 (1), and to shares within the meaning of paragraph 1 (1 1;
the gain from the divestment
of dividends and other claims by the owner of the stock right, if the associated shares or other shares are not co-sold. 2To the extent that taxation is effected in accordance with the first sentence, it shall replace the taxation referred to in paragraph 1;
of interest rates and Interest receivings by the holder or former holder of the debt, if the associated debt securities are not co-sold. 2The same applies to the redemption of interest rates and interest receivings by the former holder of the debt securities.
2Sentence 1 shall apply mutatily to the revenue from the assignment of the debt. Dividends or interest claims or any other claims within the meaning of the first sentence, if the associated equity or debt securities are not securitised in individual securities. 3Sentence 2 shall also apply to the assignment of interest claims arising out of debtor claims entered in a public debt book;
for futures transactions, by which the taxable person has a differential or a difference between the taxable person and the Value of a variable reference amount obtained or obtained benefit;
designed from the sale of a term business financial instruments;
the profit from the sale of economic goods which generate income within the meaning of paragraph 1 (4);
the gain from the transfer of rights within the meaning of paragraph 1, point 5;
the profit from the Disposal of claims to an insurance benefit within the meaning of paragraph 1 (6). 2After gaining knowledge of a sale, the insurance undertaking shall immediately notify the taxable tax office of the tax office and, at the request of the taxable person, shall issue a certificate attesting that the sale of the goods to the taxable person is the amount of the contributions paid at the time of the sale;
the profit from the sale of any other capital requirements of any kind in the sense of the Paragraph 1, point 7;
the profit arising from the transfer or abandonement of a legal position to be received by revenue within the meaning of paragraph 1 (9).
2As a divestment within the meaning of the first sentence, the redemption, repayment, assignment or concealed deposit shall also apply to a capital company; in the cases referred to in the first sentence of sentence 1, the appropriation of a disbursement credit shall also apply. as a divestment. 3The acquisition or disposal of a direct or indirect participation in a personal company shall be deemed to be the acquisition or sale of the proportional assets.(3) The income from capital assets shall also include special charges or advantages granted in addition to the revenue referred to in paragraphs 1 and 2 or to the income of such income.(3a) 1Corrections within the meaning of Section 43a (3) sentence 7 shall be taken into account only at the date stated therein. 2By issuing a certificate to the taxable person, the taxable person shall be entitled to the correction in accordance with § 32d (4) and (6) by a certificate issued by the paying agency that it has not made the correction and will not make the correction. .(4) 1Profit within the meaning of paragraph 2 is the difference between the proceeds from the sale after deduction of expenses, which are directly related to the disposal business, and the Acquisition costs; in the case of transactions not made in euro, the revenue at the time of sale and the cost of acquisition are to be converted into euros at the time of purchase. 2In the cases where the deposit is covered, the income from the sale of the assets shall be replaced by a mean value, and the profit shall be set for the calendar year of the hidden deposit. 3Where an economic asset within the meaning of paragraph 2 has been transferred to the private property by removal or operational task, the cost of the acquisition shall be replaced by the cost of the purchase of the goods referred to in Article 6 (1) (4) or § 16 (3). Value. 4In the cases referred to in paragraph 2, first sentence, point 6, the contributions paid within the meaning of paragraph 1 (6), first sentence, shall be deemed to be the cost of acquisition; if an acquisition is preceded by a fee, the fees paid after the acquisition shall also apply. Contributions as acquisition costs. 5Profit in an appointment business is the difference between the difference or the amount of money or benefit determined by the value of a variable reference, less the expenses incurred in the immediate factual context of the transaction. Scheduled business. 6In the case of non-remunerated acquisition, the individual legal successor for the purposes of this provision shall be the acquisition, transfer of the estate into the private property, the acquisition of a right from futures transactions or the contributions in the The terms of paragraph 1 (6), first sentence, shall be attributed to the right-of-law. 7For reasonable securities held by a depositary for collective custody within the meaning of Section 5 of the Depository Law, as amended by the 11. January 1995 (BGBl. 34), as last amended by Article 4 of the Law of 5. April 2004 (BGBl. 502), which have been entrusted to the current version, must be made to the effect that the securities first purchased have been sold first.(4a) 1Shares in a corporation, property fund or association of persons are exchanged for shares in another corporation, property fund or association of persons, and the exchange is based on corporate law By way of derogation from the first sentence of paragraph 2 and Articles 13 and 21 of the Transformation Tax Act, measures taken by the undertakings concerned shall, in accordance with the provisions of the provisions of the provisions of paragraph 2, be tax-deducted to the former shares if the law of the Federal Republic of Germany in respect of the taxation of profit from the sale of the shares received is not excluded or limited or the Member States of the European Union in the case of a merger Article 8 of the Directive 90 /434/EEC, in which case the profit from a subsequent sale of the shares acquired shall be taxed, irrespective of the provisions of an agreement to avoid double taxation, in the same way as the the sale of the shares in the transferring entity would be taxable, and the second sentence of Article 15 (1a) should be applied accordingly. 2In the cases of the first sentence, the taxable person shall, in addition to the shares, pay in return, this shall be deemed to be a yield within the meaning of paragraph 1 (1). 3In the case of other capital claims within the meaning of paragraph 1, point 7, the holder has the right to demand the delivery of securities in lieu of payment of a sum of money in lieu of the payment of a sum of money, or has the right to demand that the securities be delivered by the issuer. By way of derogation from the first sentence of paragraph 4, the right to use securities in lieu of the payment of a sum of money shall be the right to serve the holder in lieu of the payment of a sum of money, by way of derogation from the first sentence of paragraph 4, the remuneration for the acquisition. the claim shall be deemed to be the selling price of the claim and as the cost of acquisition of the securities received, and the second sentence shall apply mutatily. 4If subscription rights are sold or exercised which, according to § 186 of the German Stock Corporation Act, § 55 of the Act concerning companies with limited liability or a comparable foreign law, are entitled to a conclusion in the case of a subscription contract, the proportion of the cost of the old parts which is attributable to the subscription right shall be set at 0 euro in the determination of the profit referred to in the first sentence of paragraph 4. 5If a taxable person is assigned to a taxable person within the meaning of the first sentence of paragraph 2, first sentence 1, without the payment of a separate consideration, the income and the acquisition costs of those shares shall be EUR 0 if the conditions set out in sentences 3 and 4 are not met and the amount of the capital contribution is not possible. 6To the extent that it is important to the tax effectiveness of a capital measure within the meaning of the above sentences 1 to 5, the date of entry into the depot of the taxable person shall be deducted. 7By way of derogation from sentence 5 and § 15 of the Transformation Tax Act, the sentences 1 and 2 shall apply mutatiously to the assets of a body by secession to other entities.(5) 1Income from capital assets within the meaning of paragraph 1 (1) and (2) shall be obtained by the shareholder. 2Shareholders is the shareholder who, according to Article 39 of the Tax Code, is to be attributed the shares in the capital assets within the meaning of paragraph 1 (1) at the time of the profit distribution decision. 3If the income referred to in paragraph 1 (1) or (2) is to be attributed to a low-brewer or pledge creditor, he shall be deemed to be a shareholder.(6) 1Losses of capital assets may not be compensated for with income from other types of arrival; they may not be deducted in accordance with § 10d. 2However, the losses decrease the income earned by the taxable person in the following periods of assessment of capital assets. 3§ 10d (4) shall apply mutatily. 4Losses of capital assets within the meaning of the first sentence of paragraph 2, first sentence, first sentence, arising out of the sale of shares, may only be made with profits from capital assets within the meaning of the first sentence of the first sentence of paragraph 2, the first sentence of the first sentence of paragraph 1, which shall be taken from the The sale of shares shall be compensated for; the rates 2 and 3 shall apply mutatily. 5losses arising from capital assets subject to the capital gains tax may be charged only or reduce the income earned by the taxable person in the following periods of assessment from capital assets, if a Certificate within the meaning of § 43a (3) sentence 4.(7) 1§ 15b is to be applied in a reasonable way. 2A pre-fabricated concept within the meaning of Section 15b (2) sentence 2 is also available if the positive income is not subject to the collective income tax.(8) 1Where income of the kind referred to in paragraphs 1, 2 and 3 is part of the income from agriculture, forestry, business, self-employment or leasing and leasing, they shall be the Income to be attributed. 2Paragraph 4a shall not apply to this extent.(9) 1In the determination of the income from capital assets, an amount of 801 Euro is to be deducted as an advertising cost (savings amount of lump sum); the deduction of actual advertising costs is excluded. 2Spouses, which are assessed together, will be granted a common saver's lump sum of 1 602 euros. 3The common saver amount shall be deducted for each spouse in the event of arrival; if the income of a spouse is less than EUR 801, the pro rata saver amount shall be deemed to be less than € 801. it exceeds the capital gains of this spouse, in the case of which other spouses are to be withdrawn. 4The savings amount and the common saver amount shall not be higher than the capital gains calculated in accordance with paragraph 6.
(+ + + § 20: For application, see § 52 + + +)
(+ + + § 20: Application § 52a (8), (9), (10) + + +)
(+ + + § 20: For application, see Section 92a (3), (4) + + + +)
(+ + + § 20 para. 1: For application, see § 19 para. 2 InvStG + + +)
Rental and leasing (§ 2 paragraph 1 Set 1 (6)
(1) 1Revenue from leasing and leasing are
Income from leasing and leasing of immovable property, in particular of land, buildings, parts of buildings, ships entered in a register of ships, and rights subject to the provisions of civil law on land (e.g. B. Inheritance right, mineral extraction right);
Income from rental and leasing of property, in particular of movable assets;
Income from time-limited transfer of rights, in particular in writing, artistic and industrial copyrights, from commercial experience and from Equity and Accidents;
Income from the sale of rental and lease interest receivings, even if the income in the divestment price of land is and the rent or lease interest relates to a period during which the transferor was still the owner.
2§ § 15a and 15b are to be applied in accordance with the applicable law.(2) 1If the fee for the transfer of an apartment for residential purposes is less than 66 per cent of the usual market rent, the use of the use shall be divided into a part of the fee and a free part. 2If the rental fee is at least 66 per cent of the usual rental, the rental of the apartment shall be deemed to have been paid for.(3) Income of the kind referred to in paragraphs 1 and 2 shall be attributed to income from other types of accommodation, insofar as they belong to them.
(+ + + § 21: For use, see § 52 + + +)
Other income (§ 2 (1) sentence 1 (7))
§ 22 Types of other income
Other Income is
Income from recurring references, insofar as they are not in accordance with § 2 (1) (1) (1) (1) (1) (1) ( 1 to 6; § 15b is to be applied in a reasonable way. 2If the remuneration is granted on a voluntary basis or on the basis of a voluntary legal obligation or a person legally dependent, they are not to be attributed to the recipient; the recipient is to be attributed against this.
Betrains that are outside the fulfillment of a corporation, association of persons or property tax-privileged purposes within the meaning of § § 52 to 54 of the tax code are granted, and
deductions within the meaning of Section 1 of the Regulation on the tax benefit of Foundations, which have been replaced by family fiddities, in the adjusted version published in the Bundesgesetzblatt, Part III, outline number 611-4-3.
3The income referred to in the first sentence also belong
Leibrenten and other services,
from the statutory pension insurance, the agricultural retirement pension, the professional pension schemes and pension insurance within the meaning of Article 10 (1) (2) (b), insofar as they are subject to taxation. 2The amount of the tax subject to taxation is the annual amount of the pension. 3The percentage of the tax subject to taxation is taken from the following table after the year of retirement and the percentage that is applicable to this year:
Pensions-
beginning BeTax-
in%
until 2005 50
from 2006 52
4The difference between the annual amount of the pension and the amount of the pension subject to taxation is the tax-free part of the pension. 5This shall apply from the year following the year of the beginning of retirement for the entire duration of the pension. 6By way of derogation, the tax-free part of the pension shall be adjusted in the event of a change in the annual amount of the pension in the ratio in which the change in the annual amount of the pension is the annual amount of the pension, which is the basis for the determination of the pension. of the tax-free part of the pension. 7Regular adjustments to the annual amount of the pension do not result in a recalculation and are disregarded in a recalculation. 8Follow-up to the 31. December 2004, pensions from the same insurance scheme, shall apply to the subsequent pension, with the proviso that the percentage shall be determined after the year which results if the maturity of the preceding pensions is from the year of the beginning of the later pension is deducted; however, the percentage may not be lower than that for the year 2005;
which do not include those in the sense of the double letter aa , and where income from pension rights is included in the individual references. 2This applies on request also to Leibrenten and other services, insofar as they are valid up to the 31. The contributions paid in December 2004 shall be based on the amount of the maximum contribution to the statutory pension insurance scheme, and the taxable person must prove that the maximum contribution has been exceeded for at least 10 years , as far as pension entitlements transferred to the pension scheme are concerned, the provisions of Article 4 (1) and (2) of the Supply Equalisation Act shall apply mutatily. 3As a result of the pension rights, the difference between the annual amount of the pension and the amount of the difference between the annual amount of the pension and the amount of the pension on its own, shall be deemed to be the income of the pension. the estimated duration of the calculation, in which case the capital value shall be calculated after the term of the term. 4The yield of the pension law (income share) is shown in the table below:
of pension
life year
of pensions-
entitled share of income
0 to 1 59
9 to 10 55
11 to 12 54
78 to 79 9
from 97 1
5The determination of the yield from the body brent that is before the 1. (a), and pensions whose duration depends on the lifetime of a number of persons or of a person other than the person entitled to a pension, and of bodies limited to a certain period of time, shall be replaced by a Legal Regulation;
Income from grants and other benefits that are granted as recurrent references;
Income from benefits and payments in accordance with § 10 paragraph 1a, insofar as these are the conditions for the special issue withdrawal in the case of performance or payment obligations pursuant to § 10 paragraph 1a fulfilled;
Income from private divestment transactions within the meaning of § 23;
Income from benefits as far as they are not belong to any other type of information (Article 2 (1) (1) (1) to (6)) or to the income referred to in points 1, 1a, 2 or 4, for example: B. Income from occasional transfers and from the rental of movable property. 2Such income is not subject to income tax if it is less than 256 euros in the calendar year. 3if the advertising costs exceed the income, the excess amount must not be compensated for in the determination of income; it must not be deducted in accordance with § 10d. 4However, the losses shall reduce, in accordance with § 10d, the income received by the taxable person in the immediately preceding assessment period or in the following periods of assessment of benefits within the meaning of sentence 1 ; § 10d (4) shall apply;
Compensation, allowances, allowances for health and care insurance contributions, transitional funds, Bridging funds, death grants, pension payments, pensions, which are due to the Act of Deputies or the European Members ' Act, as well as comparable remuneration paid under the relevant laws of the countries, and the compensation, the transitional allowance, the pension and the survivor ' s pension, which are paid by the European Union under the Statute for Members of the European Parliament. 2Where expenses are paid in order to pay the expenses incurred as a result of the mandate, the expenses incurred by the mandate may not be deducted as an advertising cost. 3Campaign costs for obtaining a mandate in the Bundestag, in the European Parliament or in the parliament of a country may not be deducted as advertising costs. 4There are
for post-insurance contributions due to legal Obligation under the Statute for Members in the sense of the first sentence and for grants for health and care insurance contributions § 3 (62),
for pensions § § 3 19 (2) only with respect to the amount of the supply allowance; however, in the event of overlapping of pensions within the meaning of Article 19 (2), second sentence, a total amount equal to the amount of the amount of the supply allowance pursuant to Article 19 (2) sentence 3 shall remain in the Assessment period tax-free,
for the transitional allowance paid in a sum, and for the supply severance payment § 34, paragraph 1,
for the Community tax on compensation, transitional allowance, retirement pension and survivor's pension on the basis of the Statute for Members of the European Parliament Article 34c (1), the income referred to in the first half-sentence for the corresponding application of Section 34c (1), such as foreign income and the Community tax, such as one of the German Income tax to be treated with foreign tax;
Benefits from retirement pension schemes, pension funds, pension funds and Direct insurance. 2Insofar as the benefits are not applied to contributions to which § 3 (63), (10a) or (XI) has been applied, not to allowances within the meaning of Section XI, not to payments within the meaning of Section 92a (2) sentence 4 (1) and (92a) (3), point (2), not based on tax-free benefits pursuant to § 3 (66) and not based on claims made by tax-free benefits in accordance with § 3 (56) or by the tax-free performance pursuant to § 3 (55b) 1 or 3 (55c) have been acquired from a newly established right,
in the case of life-long pensions, and In the case of occupational disability, disability and survivors ' pensions, point 3 (3) (a),
is the case in the case of benefits from insurance contracts; Pension funds, pension funds and direct insurance other than those referred to in point (a), to be applied in accordance with Section 20 (1) (6) in the version in force for the contract in each case,
subject to other benefits, the difference between the performance and the sum of the contributions paid to them is subject to taxation; § 20 (1) (6) sentence 2 applies
3In the cases referred to in the first and second sentences of § 93 (1) and (2), after deduction of the allowances within the meaning of Section XI, the paid-out funded old-age pension shall be deemed to be a benefit within the meaning of the second sentence. 4As a benefit within the meaning of the first sentence, the reduction amount referred to in § 92a (2) sentence 5 and the amount of the resolution pursuant to § 92a (3) sentence 5 shall also apply. 5The amount of the resolution according to § 92a (2) sentence 6 shall be recorded as 70 percent as a performance in accordance with the first sentence. 6If, after the beginning of the payment phase during the lifetime of the person entitled to the allowance, the case of § 92a (3) sentence 1 occurs, then
within a time period up to the tenth year after the start of the payout phase, one-and-a-half times,
within a period of time between the tenth and the 20th. Year after the beginning of the payment phase, the simple
of the amount of the resolution not yet recorded in accordance with the fifth sentence shall be recorded as a performance in accordance with the first sentence; section 92a (3) Sentence 9 shall apply accordingly with the proviso that the amount of the resolution shall be deemed to be not yet refunded. Amount in the residential promotion account of the not yet recorded resolution amount. 7On the first-time receipt of benefits, in the cases of § 93 (1) and in the event of a change in the performance to be paid in the calendar year, the provider (§ 80) shall, after the end of the calendar year, be liable to the taxable person after the date of expiry of the calendar year. the amount of the services provided for in the preceding calendar year within the meaning of the sentences 1 to 3 shall be communicated separately. 8If the taxable amount of a retirement pension is reimbursed, the amount of the refund shall be deemed to be a benefit within the meaning of the first sentence. 9In the cases referred to in Section 3 (55a), the assignment to the first or second sentence of the first or second sentence of the person entitled to compensation shall be based on the relationship between the time of marriage and the consequent assignment of the rights conferred by the transferred right. 1 or 2 in the case of the compensating person at the time of the transfer, without the division. 10This applies in the cases of § 3 number 55 and 55e. 11If a pension obligation is transferred to a pension fund in accordance with Section 3, point 66, and the taxable person has already received benefits under this obligation before that transfer, the following shall be to the benefits arising from the pension fund within the meaning of the first sentence, to apply the amounts in accordance with section 9a, first sentence, point 1 and section 19 (2), in accordance with section 9a, first sentence, point 3, shall not be applied. 12If, on the basis of an internal division according to § 10 of the Supply Equalization Act or an external division according to § 14 of the Supply Equalization Act, a right to benefit the countervailing person is justified, the following shall apply: this contract shall be deemed to have been concluded at the same time as the contract of the compensating person, if the benefits paid out of the contract of the compensating person are taxed in accordance with the provisions of the second sentence .
(+ + + § 22: For application see § 52, 38 + + +)
(+ + + § 22: For application see Section 52a (10a) + + +)
§ 22 (3) sentence 3: Insofar as it relates to current income from the leasing of movable property, the following shall apply: Article 3 (1) GG incompatible and void. BVerfGE v. 30.9.1998 I 3430-2 BvR 1818/91- Non-official table of contents
§ 22a Pensions to the central body
(1) 1 Holders of statutory pension insurance, agricultural retirement fund, occupational pension schemes, pension funds, pension funds, insurance undertakings, undertakings, contracts within the meaning of Article 10 (1) Point 2 (b), and the providers within the meaning of § 80 (contributor) have the central office (§ 81) up to 1. March of the year following the year in which a pension or other benefit is granted to a nominee pursuant to section 22 (1) sentence 3 (a) and section 22 (5), having regard to the publication in the Federal Tax Bulletin Financial management interpretative rules to forward the following data (Pensions reference):
Identification number (§ 139b of the Tax Code), surname, first name, and date of birth of the beneficiary. 2If a foreign address of the beneficiary is known to the person subject to a notification, this address shall be disclosed. 3In these cases, the nationality of the beneficiary, as far as is known, is also to be communicated;
separately the amount of the Leibrenten and other services within the meaning of section 22 (1) sentence 3 (a) (aa), bb sentence 4 and double letter bb sentence 5 in conjunction with section 55 (2) of the income tax implementing regulation and in the sense of section 22 (5) sentence 1 to 3. 2The part contained in the amount of the pension, which is based solely on an adjustment of the pension, must be reported separately;
Time of the Start and end of the respective benefit reference; follow after the 31. 4.
The name and address of the pension, the term of the previous pension shall also be communicated to each other.
Subject to participation;
The contributions within the meaning of section 10 (1) (3) (a), first and second sentences, and (b), to the extent that they are subject to the notification to the institutions. of the statutory health and nursing care insurance;
the contribution grants awarded to the recipient in accordance with § 106 of the Sixth Book Social Security Code;
from 1. January 2017 is a separate feature for contracts on which funded pension funds have been formed; in these cases, the central body is entitled to store the data of this pension reference in the allowance account and to
2The data transmission has to be done by remote data transmission in accordance with the officially prescribed data set. 3Furthermore, Section 150 (6) of the Tax Code shall be applied accordingly.(2) 1The nominee shall inform the party liable to the party to his/her identification number. 2In spite of a request, the nominee does not share the identification number with the person responsible for the party. The Federal Central Office for Taxes shall transmit the identification number to the person responsible for the notification at the request of the person responsible for the party. of the beneficiary; further data may not be transmitted. 3In the request, only the data of the beneficiary referred to in § 139b (3) of the Tax Code may be specified, to the extent that they are known to the person responsible for the notification. 4The request of the co-participant and the answer of the Federal Office for Taxes must be transmitted via the central office. 5The central body then performs an exclusively automated verification of the data transmitted to it, whether it is complete and conclusive, and whether the prescribed data format has been used. 6You only store the data of the beneficiary for the purpose of this examination up to the date of transmission to the Federal Central Office for Taxes or to the Co-participant. 7The data are to be encrypted for transmission between the central office and the Federal Central Office for Taxation. 8For the request, paragraph 1, sentences 2 and 3, apply accordingly. 9The contributor may only use the identification number to the extent that this is necessary for the fulfilment of the obligation to provide the notification in accordance with the first sentence of paragraph 1.(3) The person liable to participate shall inform the beneficiary that the performance of the central body is communicated.(4) 1The central body (§ 81) may, in the case of the co-participants, determine whether they have fulfilled their obligations pursuant to paragraph 1. 2§ § 193 to 203 of the Tax Code shall apply in accordance with the applicable law. 3At the request of the central body, the party members have to make available their documents as far as they are conducted and kept abroad.(5) 1If a pension notice is not sent within the time limit referred to in the first sentence of paragraph 1, an amount equal to EUR 10 for each of the months in which the pension is still to be paid shall be EUR 10. outstanding pension contributions payable to the central body (late payment). 2The survey shall be carried out by the central body within the framework of its examination referred to in paragraph 4. 3The survey shall be subject to the condition that the exceeding of the time limit is based on the reasons for which the person liable to participate has not been responsible. 4The actions of a legal representative or of a vicarious agent are the same for their own actions. 5The delay allowance to be paid by a contributor may not exceed EUR 50 000 for all pension benefits to be transferred for an assessment period.
(+ + + § 22a: To apply) cf. § 52 + + +) Non-official table of contents
§ 23 Private divestment transactions
(1) 1Private sales transactions (§ 22 number 2) are
Selling of land and rights, which are the rules of the bourgeois To the right of land are subject (e.g. (b.) where the period between acquisition and disposal is not more than ten years. 2Buildings and external installations shall be included in so far as they are constructed, expanded or expanded within this period, as appropriate in the case of parts of buildings which are independent, non-movable property, and Condominitic apartments and rooms located in the Teileigentum. 3The exclusion of assets from the period between acquisition or completion and disposal for the sole purpose of their own home or in the year of disposal and in the previous two years shall be taken into account. for residential purposes;
Disposal operations in respect of other economic goods in which the period between purchase and sale is not more than one year . 2Alienation of objects of daily use. 3In the case of the acquisition and sale of several similar foreign currency amounts, it must be made clear that the amounts initially purchased were first sold. 4In the case of economic goods within the meaning of the first sentence, from which income is obtained as a source of income, at least in one calendar year, the period shall be increased to ten years.
2As a purchase shall also apply to the transfer of an asset into the taxable person's private assets by removal or operational task. 3In the case of non-remunerated acquisition, the individual rights successor for the purposes of this provision is to be attributed the acquisition or transfer of the property into the private property by the legal advantage. 4The acquisition or disposal of a direct or indirect participation in a personal company shall be deemed to be the acquisition or sale of the proportional assets. 5As a divestment within the meaning of the first sentence of sentence 1,
shall also be considered as the deposit of a Assets in the operating assets, if the disposal of the assets takes place over a period of ten years since the asset was created, and
the covert deposit in a capital company.
(2) Income from private disposal operations of the kind referred to in paragraph 1 are the income from others. To the extent that they belong to these types of information.(3) 1Profit or loss from disposal operations referred to in paragraph 1 is the difference between the selling price on the one hand and the cost of acquisition or production and the advertising costs on the other hand. 2In the cases referred to in the first sentence of paragraph 1, point 1, the selling price shall be replaced by the value added for the date of the deposit in accordance with Article 6 (1) (5), in the cases referred to in the first sentence of paragraph 1, point 2, of the common value. 3In the cases referred to in the second sentence of paragraph 1, the cost of the acquisition or production costs of the value added in accordance with Section 6 (1) (4) or § 16 (3) shall be replaced by the value. 4The cost of the acquisition or production is reduced for wear, increased dislocations and special depreciation, insofar as they are used in determining the income within the meaning of Article 2 (1), first sentence, points 4 to 7. have been withdrawn. 5Profit shall remain tax-free if the total profit generated from the private divestment operations is less than 600 euros in the calendar year. 6In the cases referred to in the first sentence of paragraph 1, point 1, the profits or losses for the calendar year in which the price for the disposal of the assets has been added shall be the number 5 in the cases referred to in the first sentence of paragraph 1, in respect of the The calendar year of the covered deposit. 7Losses shall be compensated for only up to the amount of the profit made by the taxable person in the same calendar year from private disposal operations; they may not be deducted in accordance with § 10d. 8However, in accordance with § 10d, the losses shall reduce the income paid by the taxable person in the immediately preceding period of assessment or in the following periods of assessment from private divestment transactions. in accordance with paragraph 1, the provisions of paragraph 10d (4) shall apply by analogy.
(+ + + § 23: For application, see § 52a (11) (11) + + +)
Common Rules
The income within the meaning of § 2 paragraph 1 also includes
Compensation that has been granted
as a replacement for lost or unpaid revenue or
for the task or non-exercise of an activity, for the task of a profitsharing or a legation to such an activity;
as compensation payments to commercial agents in accordance with § 89b of the Commercial Code;
from a former activity within the meaning of the first sentence of Article 2 (1) (1) to (4) or from an earlier legal relationship within the meaning of Article 2 (1) (1) (5) to (7), even if it is the legal successor to the taxable person
Terms of use for the use of land for public purposes and interest on such royalties and on compensation that may be used for the use of land for use in the public sector. are related to the use of land for public purposes.
§ 24a Retirement Allowance Amount
1The retirement pension amount is up to a maximum amount in the calendar year, according to a percentage of the amount of the work wage and the positive sum of the income which are not those of non-self-employed work. 2When dimensioning the amount, stay out of consideration:
Utilities in the The terms of Section 19 (2);
Income from Leibrents within the meaning of Section 22 (1) sentence 3 (a);
Income within the meaning of Section 22 (4) sentence 4 (b);
Income within the meaning of § 22 (5) sentence 1, in so far as § 22 (5) sentence 11 applies;
Income as defined in § 22 (5) sentence 2 (a).
3The amount of the age-load shall be granted to a taxable person who, prior to the beginning of the calendar year in which he obtained his income, the 64. Year of life was completed. 4In the case of the conscription of spouses to the income tax, the sentences 1 to 3 shall apply separately to each spouse. 5The determining percentage and the maximum amount of the age relief amount are shown in the table below:
completion of the
64. Life Year
Calendar Year Ageing Amount
in% of the future maximum amount in Euro
2005 40, 0 1 900
2017 20, 8 988
2028 9,6 456
2029 8.8 418
2038 1.6 76
2040 0,0 0
§ 24b Discharge amount for single parent
(1) 1Taxable persons alone may deduct a relief amount from the sum of the income if at least one child is to be paid to the household , for which they are granted an allowance pursuant to Section 32 (6) or child benefit. 2The household belonging to the household is to be accepted if the child is registered in the home of the sole taxpayer. 3If the child is registered with a number of taxable persons, the amount of the relief according to the first sentence shall be the sole person who fulfils or fulfils the conditions for payment of the child's allowance pursuant to § 64 (2) sentence 1 would in cases where there is only one entitlement to an allowance in accordance with Article 32 (6). 4A prerequisite for consideration is the identification of the child by the identification number assigned to this child (§ 139b of the Tax Code). 5If the child is not taxable under a tax law (Section 139a (2) of the Tax Code), it must be identified in a different manner. 6The subsequent award of the identification number shall be returned to months in which the conditions of the sentences 1 to 3 are met.(2) 1For the household of the taxable person alone, a child within the meaning of paragraph 1, the amount of the relief shall be EUR 1 908 in the calendar year. 2For each additional child within the meaning of paragraph 1, the amount shall be increased by EUR 240 for each further child in accordance with the first sentence.(3) 1For the purposes of paragraph 1 alone, taxable persons who do not fulfil the conditions for the application of the splitting procedure (Article 26 (1)) are taxable persons or are widowed, and who do not have a budgetary community with a , unless the person concerned is in charge of an allowance pursuant to Article 32 (6) or a child's allowance, or a child within the meaning of the first sentence of Article 63 (1), which is a service pursuant to Article 32 (5), first sentence, points 1 and 2 of the second sentence of Article 63 (1) of the Regulation. , or shall carry out an activity in accordance with Article 32 (5), first sentence, point 3. 2If the other person is registered with a principal or secondary residence in the taxable person's home, it is presumed that she is working together with the taxable person (household community). 3This presumption can be refuted unless the taxable person and the other person live in a marriage-like or life-partnership-like community.(4) For each full calendar month in which the conditions set out in paragraph 1 have not been fulfilled, the amount of relief referred to in paragraph 2 shall be reduced by one twelfth.
apportionment
name="BJNR010050934BJNE008815140 " />Non-official table of contents
§ 25 Assessment period, tax declaration obligation
(1) The income tax is to be paid after the end of the calendar year (assessment period) on the basis of the income received by the taxable person during this assessment period, to the extent that no predisposition is required in accordance with § 43 (5) and (46).(2) (omitted) (3) 1The taxable person shall make a personal income tax return on his own hand for the period of assessment. 2Select spouses (§ 26b), they have to submit a joint declaration of tax, which is to be signed by both of them.(4) 1The declaration referred to in paragraph 3 shall be transmitted in accordance with the officially prescribed data record by remote data transmission where income is reached in accordance with Article 2 (1), first sentence, number 1 to 3, and that it is not one of the following: Assessment cases in accordance with § 46 (2) number 2 to 8. 2At the request of the financial authority to avoid unreasonable hardship, the financial authority may waive the transmission by remote data transmission.
(+ + + § 25: For application, see Section 52 (39) and 68 + + +)
(+ + + § 25: For application see § 52a (13) + + +) Non-official table of contents
(1) 1Spouses can choose between the individual assessment (§ 26a) and the compassion (§ 26b) if
both unlimited income taxable in the sense of § 1 (1) or (2) or (1a),
they do not live separately and
have given them the requirements of numbers 1 and 2 at the beginning of the apportionment period, or have occurred during the assessment period.
2If a spouse has concluded a new marriage in the assessment period in which his previously existing marriage has been dissolved, and if he and the new spouse are satisfied with the conditions set out in the first sentence, the previous marriage shall remain the same. existing marriage for the application of the sentence 1 shall not be taken into account.(2) 1Spouses shall be assessed individually if one of the spouses elects the individual assessment. 2Spouses shall be assessed together if both spouses choose the confederation. 3The choice shall be made in the tax return for the apportionment period in question. 4The choice of the type of assessment within an assessment period can only be changed after the tax modesty has been indisputable if
a tax notice that affects, repeats, changes, or corrects the spouses, and
Change in the choice of the predisposition type of the competent financial authority until the indisputability of the amending or amending budget has been communicated in writing or by electronic means or has been declared a transcript, and
the difference in the difference between the fixed income tax in accordance with the type of assessment so far selected and the income tax to be determined, which is based on the income tax the amended exercise of the choice of types of predisposition would be positive. 2The income tax of the individually assessed spouses is to be combined in this case.
(3) If the right to vote referred to in paragraph 2 is not exercised or is not used effectively, then a condisposition shall be made.
(+ + + § 26: For application see § 52 + + +)
§ 26 (F. 16.4.1997 and ff. F.): In accordance with Article 3 (1) of the GG, the decision formula is incompatible with Article 3 (1) GG. BVerfGE v. 7.5.2013 I 1647 (2 BvR 909/06, 2 BvR 1981/06, 2 BvR 288/07) Non-official table of contents
Article 26a individual assessment of spouses
(1) 1In the case of the individual assessment of spouses, each spouse shall be entitled to the income which it relates to. 2A spouse's income is not to be attributed in part to the other spouse solely because the spouse has participated in obtaining the income.(2) 1Special expenditure, exceptional charges and the tax reduction according to § 35a shall be attributed to the spouse who has carried out the expenses economically. 2If the spouse's request is matched, they are each halved. 3The application of the spouse, who has carried out the expenses economically, is sufficient in justified individual cases. 4§ 26 (2) sentence 3 shall apply accordingly.(3) The application of § 10d in the case of the transition from the individual assessment to the condisposition and from the condisposition to the individual assessment between two assessment periods if the two spouses do not have a balanced loss of losses , the Federal Government and the Federal Council agree with the approval of the Federal Council.
(+ + + § 26a: For application, see footnote) § 52 + + +) A non-official table of contents
§ 26b Condisposition of spouses
The income earned by the spouses is included in the condisposition of spouses, the spouse's Spouses are jointly attributed and, unless otherwise required, the spouses then jointly treated as taxable persons.
§ 26b (F. 16.4.1997 and ff. F.): In accordance with Article 3 (1) of the GG, the decision formula is incompatible with Article 3 (1) GG. BVerfGE v. 7.5.2013 I 1647 (2 BvR 909/06, 2 BvR 1981/06, 2 BvR 288/07) Non-official table of contents
- A non-official table of contents
§ 28 Taxation on the continued community of goods
If the goods community is continued, income that falls within the overall good is considered to be the income of the goods community. surviving spouses, if the spouse is subject to unlimited tax. unofficial table of contents
§ § 29 and 30 (omitted)
1The tax exemption of an income amount equal to the amount of the The minimum existence of a child, including the needs for care and education, shall be effected in the entire assessment period either by means of the allowances in accordance with Section 32 (6) or by means of child benefits under Section X. 2As far as the child benefit is not required for this, it serves the promotion of the family. 3In the current calendar year, child benefit is paid as a tax refund per month. 4The entitlement to child benefit for the entire assessment period does not completely affect the tax exemption provided for in the first sentence and therefore the allowances for the income tax are deducted according to § 32. (6), the rate of income tax determined under the deduction of these allowances shall be increased by entitlement to child benefit for the entire assessment period; in the case of non-conquered parents, the child allowance shall be deducted from the income tax in the amount of the child allowance. 5Sentence 4 shall apply in accordance with the benefits in accordance with § 65 of the child benefit. 6If, according to foreign law, there is a right to benefits for children, this is not taken into account insofar as it exceeds the domestic child allowance. unofficial table of contents
(1) children are
in first degree with taxable related children,
Nurse children (persons with whom the taxable person is connected by a family-like band calculated for a longer period of time, provided that he is not employed in his/her work In the case of an assumed child, if the child has a child-to-child relationship with the birth parents, it is primarily the case that the household has received a household and the care relationship with the parents no longer exists).
(2) 1 shall be taken into account. 2If a child is a child in the first degree with the taxable person at the same time, it is to be considered as a nurse as a primary care child.(3) A child shall be born in the calendar month in which it was born alive, and in each subsequent calendar month, at the beginning of which it is 18. Life year has not yet been completed.(4) 1A child who is the 18. Year of age is taken into account when it is
not yet 21. It is not in an employment relationship and is reported to be a job seeker with an agency for work in Germany or
not yet 25. Year of age, and
is trained for a profession or
in a transitional period of no more than four months, between two stages of training or between a training section and the payment of the legal Military or civil service, an activity exempting from a military or civil service as a development worker or as a service provider abroad in accordance with § 14b of the Civil Service Act or the voluntary service pursuant to Section 58b of the Soldatengesetz or the performance of a voluntary service within the meaning of the letter d, or
no vocational training due to lack of training place does not commence or
a voluntary social year or a voluntary ecological year as defined in the Youth Voluntary Service Act or a voluntary ecological year Voluntary service within the meaning of Regulation (EU) No 1288/2013 of the European Parliament and of the Council of 11 June 2013. December 2013 on the establishment of 'Erasmus +', the Union's programme for education, training, youth and sport, and repealing Decisions No 1719 /2006/EC, No 1720 /2006/EC and No 1298 /2008/EC (OJ L 327, 28.12.2006, p. 50) or any other service abroad within the meaning of § 5 of the Federal Voluntary Service Act or a development-policy voluntary service "weltwärts" within the meaning of the directive of the Federal Ministry for Economic Affairs and Development Cooperation and development of 1. August 2007 (BAnz. 1297) or a volunteer service of all generations within the meaning of § 2 (1a) of the Seventh Book of the Social Code or an International Youth Voluntary Service within the meaning of the Directive of the Federal Ministry for Family Affairs, Senior Citizens, Women and youth of 20. December 2010 (GMBl p. 1778) or a federal voluntary service within the meaning of the Federal Voluntary Service Act
because of physical, mental, or mental disability is unable to maintain itself; a condition is that the disability should be before the completion of the 25.
2After completion of initial vocational training or initial studies, a child shall be taken into account in the cases referred to in sentence 1 (2) only if the child does not pursue gainful employment. 3An employment with up to 20 hours of regular weekly working time, a training service or a minor employment relationship within the meaning of § § 8 and 8a of the Fourth Book of the Social Code are harmless.(5) 1In the cases referred to in the first sentence of paragraph 4, 1 or 2 (a) and (b), a child shall become
the legal ground service or civil service has done, or
instead of the legal Volunteer for the duration of no more than three years committed to the military service, or
one of the statutory basic service or civil service A person who has been liberated as a development worker within the meaning of Article 1 (1) of the Development Helpers Act,
for a period of time corresponding to the duration of those services or of the activity, for the duration of the period of the domestic the legal protection service or, in the case of recognized conscientic objectors, for the duration of the domestic legal civil service over the 21. or 25. Year of life. 2If the legal defence service or civil service is provided in a Member State of the European Union or a State to which the Agreement on the European Economic Area applies, the duration of the Service authoritative. 3(4), sentences 2 and 3 shall apply accordingly.(6) 1For each child of the taxable person to be taken into account, an allowance of EUR 2 256 for the child's existence minimum (child allowance) and a free amount of 1 shall be paid for each child of the taxable person to be taken into account. € 320 for the child's care and education needs, deducted from the income. 2In the case of spouses who are subject to income tax in accordance with § § 26, 26b, the amounts shall be doubled in accordance with the first sentence if the child is in a child relationship with both spouses. 3The amounts in accordance with the second sentence shall be payable to the taxable person even if
of the other parent is deceased or is not subject to unlimited income tax or
the taxable person alone has accepted the child or the child is only in his/her child's age a child-care relationship.
4For a child who is not subject to an income tax in accordance with § 1 (1) (1) or (2), the amounts according to sentences 1 to 3 may be deducted only to the extent to which they are deducted from the the conditions of his State of residence are necessary and appropriate. 5For each calendar month in which the conditions for an allowance under the rates 1 to 4 are not met, the amounts referred to therein shall be reduced by one twelfth. 6By way of derogation from the first sentence, for an unlimited income-taxable parent who does not have the conditions laid down in the first sentence of Article 26 (1), the parent may, at the request of one of the parents, be the parent of the other parent. Child allowance shall be transferred to him if he or she does not, but not the other parent, substantially comply with his or her maintenance obligation towards the child for the calendar year or the other parent is not subject to maintenance due to lack of efficiency is. 7A transfer in accordance with the sixth sentence shall be made for periods of time for which maintenance benefits are paid in accordance with the Maintenance Advance Act. 8In the case of underage children, the allowance for the care and education or training needs at the request of the other parent, at the request of the other parent, shall be awarded to the parent in whose apartment the child is not registered. if the parents do not have the conditions of § 26 (1) sentence 1. 9A transfer in accordance with sentence 8 will fail if the transfer is contradicted because the parent, where the child is not registered, carries child care costs or the child regularly in a non-essential Extent supervised. 10The allowances due to parents under sentences 1 to 9 may also be transferred to a step-parent or grandparent if the child has been included in his or her household's household or if he/she has a child in his household or in the case of a child. Subject to maintenance obligations with respect to the child. 11The transfer according to sentence 10 may also be done with the consent of the entitled parent, which can be revoked only for future calendar years.
(+ + + § 32: To Application § 52a (14) + + +) Non-official table of contents
§ 32a Income Tax Tariff
(1) 1The rate of income tax in the investment period 2015 is measured according to the taxable income. 2It shall be in euros for taxable income
up to 8 472 Euro (basic allowance): 0;
from 8 473 Euro to 13 469 Euro: (997, 6-y + 1 400)- y;
from 13 470 Euro to 52 881 Euro: (228, 74-z + 2 397)-z + 948,68;
of 52 882 Euro to 250 730 Euro: 0.42-x-8 261.29;
from 250 731 Euro to: 0.45-x-15 783.19.
3The size "y" is one ten-thousandth of the Basic free amount of the part of the taxable income rounded off to a full euro amount. 4The size "z" is a ten-thousandth of the part of the taxable income that is rounded down to a full euro amount of the € 13469. 5The size "x" is the amount of taxable income to be taxed on a full euro amount. 6The resulting tax amount is to be rounded off to the next full euro amount.(2) bis (4) (omitted) (5) In the case of spouses who are subject to income tax in accordance with § § 26, 26b, the collective income tax is, subject to § § 32b, 32d, 34, 34a, 34b and 34c, the double of the tax amount which is applicable to the income tax. (6) 1The procedure referred to in paragraph 5 shall also apply to the calculation of the collective income tax for the taxable income (taxable income). style="font-weight:normal; font-style:normal; text-decoration:none; ">
for a widowed taxable person for the apportionment period following the calendar year in which the spouse is deceased if the taxable person and his/her spouse have fulfilled the conditions laid down in § 26 (1) sentence 1 at the time of his death
in the case of a taxable person whose marriage has been resolved in the calendar year in which he obtained his income, if in this calendar year
the taxable person and his or her former spouse meet the requirements of § 26 (1) sentence 1 ,
has remarried the previous spouse and
the previous spouse and the new spouse also fulfils the conditions set out in the first sentence of Article 26 (1)
2The condition for the application of the first sentence is that the taxable person is not individually responsible for the application of the provisions of § § 26, 26a Income tax is assessed.
(+ + + § 32a para. 1 (FG)). 2015 -07-23): For application see § § 52 (32a) sentence 1 and 2 (F. 2015 -07-16) + + +)
§ 32a paragraph 5 (F. 23.10.2000 ff. F.): In accordance with Article 3 (1) of the GG, the decision formula is incompatible with Article 3 (1) GG. BVerfGE v. 7.5.2013 I 1647 (2 BvR 909/06, 2 BvR 1981/06, 2 BvR 288/07) Non-official table of contents
(1) 1Hat for a period of time or for the entire investment period, unlimited taxable persons or a limited taxable person, to which § 50 (2), second sentence, point 4 applies,
Unemployment benefits, partial unemployment benefit, subsidies for pay, short-time allowance, insolvency allowance, transitional allowance under the third book Social Code; insolvency allowance, which is based on § 170
sickness benefit, maternity benefit, infringed benefit, transitional allowance, or Comparable pay-replacement benefits according to the Fifth, Sixth or Seventh-Book Social Code, the Reichsversicherungsordnung, the Law on the Health Insurance of Farmers or the Second Law on the Health Insurance of the Farmers,
maternity benefit, grant of maternity benefit, special support under the Maternity Protection Act, and the subsidy on employment bans for the Time before or after birth and for maternity leave during parental leave according to official rules,
Unemployment allowance after the SoldatenSupply Act,
Compensation for loss of earnings under the Infection Protection Act of 20. July 2000 (BGBl. I p. 1045),
Health care allowance or transitional allowance under the Federal Law on Supply,
according to § 3 number 28 tax-free increases or surcharges,
arrears compensation after the maintenance law,
parental allowance after the Federal Elterngeld-und Elternzeitgesetz,
according to § 3 (2) (e), tax-free benefits, if comparable benefits are provided by domestic public coffers according to the Points (a) to (j) subject to progressive reservation,
Foreign income not covered by the German income tax during the assessment period ; this shall apply only to cases of temporary unrestricted tax liability, including those regulated in the third sentence of Article 2 (7), third sentence, excluding income which is subject to any other intergovernmental agreement within the meaning of point 4 are tax-free and are not subject to the inclusion in the calculation of income tax under this Convention,
Income, which shall be subject to the following: Agreements to avoid double taxation tax-free,
Income received under any other intergovernmental convention subject to the reservation of the Inclusion in the calculation of the income tax are tax-free,
Income which is in the application of § 1 (3) or § 1a or § 50 (2) sentence 2, point 4 in the Assessment period in the determination of taxable income is not taken into account because it is not subject to German income tax or a tax withholding tax, with the exception of income which is based on any other intergovernmental Agreements within the meaning of point 4 are tax-free and are not subject to inclusion in the calculation of income tax under this Convention,
, the income taxable pursuant to section 32a (1) shall apply. to apply a special tax rate. 2Set 1 (3) does not apply to revenue
from a different one than in a Third country State-of-the-art agricultural and forestry establishment,
from a commercial establishment other than that located in a third country, which does not have the The conditions set out in Section 2a (2) sentence 1 are fulfilled,
from the leasing or lease of immovable property or in kind, if this is carried out in a other state than in a third country, or
from the dismissal of ships, provided that they are exclusively or almost exclusively in a have been used other than a third country, unless they are merchant ships, which are
equipped by a charterer or
in a third country other than in a third country A resident supplier who fulfils the conditions set out in § 510 (1) of the Commercial Code, or
in total only temporarily in a third country -resident equipment that meets the requirements of Section 510 (1) of the Commercial Code has been left to
, or
from the approach of the lower The partial value or the transfer of an assets belonging to an operating assets within the meaning of points 3 and 4.
3§ 2a (2a) and § 15b shall be applied mutatily.(1a) Foreign income, as referred to in paragraph 1 (3), directly related to an unlimited taxable person shall also apply to foreign income, which is an organ company within the meaning of § 14 or § 17 of the Corporation tax law, which is tax-free in accordance with an agreement to avoid double taxation, in the ratio in which the unrestricted taxable person is the income of the organ company in relation to the total income of the organ company in the assessment period.(2) 1The specific tax rate referred to in paragraph 1 is the rate of taxation which results if the income tax to be taxed in accordance with Article 32a (1) is increased or reduced in the calculation of the income tax by
in the case of paragraph 1, point 1, the sum of the benefits after deduction of the employee's lump sum (§ 9a (1) in so far as it cannot be deducted from the determination of the income from non-self-employed work;
in the case of paragraph 1 (2) to (5), where: , taking into account the exceptional income of one-fifth of the income. 2In determining the income in the case of paragraph 1 (2) to (5)
, the Employee-lump sum (Article 9a, first sentence, point 1 (a)) to be deducted if it is not deductible in the determination of the income from non-self-employed work;
Advertising costs are to be deducted only to the extent that they together with the advertising costs deductible from non-self-employed work in determining the income Employee-lump sum (section 9a, first sentence, point 1, point (a) above;
in the case of profit determination in accordance with Section 4 (3), the cost of acquisition or production shall be To take account of the economic assets of the round-robin at the time of the inflow of the disposal proceeds or, in the case of withdrawal at the time of collection, as operating expenditure. 2§ 4 (3) Sentence 5 shall apply.
(3) 1The institutions of the social benefits referred to in paragraph 1 (1) shall have the data on the benefits granted in the calendar year and the duration of the period of the service period for each recipient up to the 28th To the extent that the benefits are not on the payroll tax certificate (§ 41b (1) sentence 2, point 5), February of the following year after officially prescribed data record, provided that the services are not to be indicated on the wage tax certificate; § 41b (2) and Section 22a (2) shall apply accordingly. 2The recipient of the services shall be informed accordingly and shall be informed of the tax treatment of these services and of his tax declaration obligation. 3In the cases of Section 170 (1) of the Third Book of the Social Code, the recipient of the insolvency payment disbursed to third parties is the employee who has transferred his/her work claim.
(+ + + § 32b para. 1: To the Application § 52 + + +) Non-official table of contents
A non-official table of contents
§ 32d Separate Tax Rate for Income from Capabilities
(1) 1The income tax on income from capital assets that are not under § 20 (8) shall be 25 per cent. 2The tax in accordance with the first sentence shall be reduced by the foreign taxes which are eligible under the conditions laid down in paragraph 5. 3In the case of the church tax liability, the tax in accordance with sentences 1 and 2 is reduced by 25 per cent of the church tax which is subject to the capital gains. 4The income tax is
e-4q
4 + k .
5where" e " is the in accordance with the provisions of § 20, "q", the foreign tax creditable under the conditions laid down in paragraph 5, and "k" of the church tax rate applicable to the church tax, which is the religious community.(2) Paragraph 1 shall not apply to
for capital gains within the meaning of Article 20 (1) (4) and (7) and (2) Sentence 1 (4) and (7),
where creditors and debtors are persons close to each other, to the extent that: expenses corresponding to the capital gains on the debtor's operating expenses or advertising costs related to income which are subject to domestic taxation and § 20 (9) sentence 1, second half-sentence, no application finds,
if they are paid by a capital company or cooperative to a shareholder who is at least 10 per cent of the company or Co-op. 2This also applies if the creditor of the capital gains is a person close to the shareholder, or
to the extent that a third party holds the capital gains. and this capital investment is in connection with a transfer of capital to an operation of the creditor. 2This applies if capital is left to
to one of the creditors the person receiving the capital gains or
to a partnership in which the creditor of the capital gains or a person close to that person is deemed to be a member of the (a
to a capital company or a cooperative to which the creditor of the capital gains or a person close to that person is responsible for: at least 10 per cent,
provided that the third party is able to rely on the creditor or a person close to the creditor. 3A relationship shall be assumed if the capital investment and the capital transfer are based on a single plan. 4In particular, this shall be presumed if the transfer of capital is in close temporal relationship with a capital investment or the respective interest rate agreements are linked. 5However, it is not possible to assume a connection if the interest rate agreements are common to the market or if the application of paragraph 1 to the taxable person does not lead to any advantage in terms of load. 6The sentences 1 to 5 shall apply in accordance with the meaning if the transferred capital is used by the creditor of the capital gains for the purpose of obtaining income within the meaning of Section 2 (1), first sentence, points 4, 6 and 7.
2Insufficiently, § 20 (6) and (9) do not apply;
for capital gains within the meaning of § 20 (1) (6) sentence 2. 2Inasmuch as § 20 (6) does not apply;
upon application for capital gains within the meaning of § 20 (1) (1) and (2) from a participation in a capital company, if the taxable person in the assessment period for which the application is made for the first time, directly or indirectly,
at least 25 percent stake in the capital company, or
at least 1 percent of the 2.
2Inasmuch as § 3 (40) sentence 2 and § 20 (6) and 9 (9) do not apply. 3The application shall be valid for the first time in respect of the investment period for which it has been submitted. 4It shall be made at the latest in conjunction with the income tax return for the respective assessment period and shall continue to apply, as long as it is not revoked, also for the following four assessment periods, without the The application requirements must be relocated. 5The revocation declaration must be sent to the tax office at the latest with the tax return for the assessment period for which the sentences 1 to 4 are no longer to be applied for the first time. 6After a revocation, a renewed request by the taxable person for this participation in the capital company is no longer admissible;
for References within the meaning of Article 20 (1) (1) and for revenue within the meaning of Article 20 (1) (9) in so far as they have reduced the income of the performing body; this shall not apply in so far as a concealed profit distribution is the income of one of the Persons close to the taxable person has increased and § 32a of the Corporate Tax Act does not apply to the apportionment of this related person.
(3) 1taxable capital gains, which do not include the The taxable person has to declare in his income tax return tax. 2For these capital gains, the tariff income tax shall be increased by the amount determined in accordance with paragraph 1.(4) The taxable person may, by means of the income tax return for capital gains which have been subject to the capital gains tax, a tax fixing in accordance with the second sentence of paragraph 3, in particular in cases of a non-exhaustive Savings-lump sum, an application of the replacement basis in accordance with § 43a (2) sentence 7, a loss not yet taken into account in section 43a (3), a profit loss pursuant to section 20 (6) and not yet taken into account foreign taxes, to check the amount of the tax, or to apply for the application of the third sentence of paragraph 1, or to apply the amount of the tax.(5) 1In the cases referred to in paragraphs 3 and 4, in the case of unrestricted taxable persons who are subject to foreign capital gains in the State from which the capital gains originate, a tax corresponding to the German income tax , the foreign tax fixed and paid on foreign capital gains and reduced by an accrued reduction claim, but not more than 25 per cent foreign tax on the individual capital income, to which German tax is to be calculated. 2To the extent that an agreement to avoid double taxation provides for the transfer of a foreign tax, including a tax paid as a paid tax, to the German tax, the first sentence shall apply accordingly. 3Foreign taxes are to be charged only up to the level of the German tax on the capital gains referred to in the first sentence of the first sentence, which are related to the respective assessment period.(6) 1At the request of the taxable person, instead of the application of paragraphs 1, 3 and 4, the capital income determined in accordance with § 20 shall be added to the income referred to in § 2 and subject to the tariff income tax, if this leads to a lower income tax, including surcharge taxes (favourable examination). 2Paragraph 5 shall be applied on the basis that the foreign taxes determined in accordance with this provision are to be charged to the additional collective income tax, which is attributable to the capital income which is added. 3The application may only be made uniformly for all the capital gains for the respective assessment period. 4In the case of contestable spouses, the application may be filed only for all the capital gains of both spouses.
(+ + + § 32d: For application, see § 52 + + +)
(+ + + § 32d: For application see Section 52a (15) + + +) Unofficial Table of Contents
§ 33 Extraordinary Charges
(1) Adult of a taxable person necessarily more expenses than the the vast majority of taxable persons of equal income, equal assets and the same family status (exceptional burden), the income tax is reduced on application by the fact that the part of the Expenses exceeding the amount of the tax payable to the taxable person (paragraph 3) shall be deducted from the total amount of the income.(2) 1Expenses are inevitably incurred by the taxable person if he is unable to withdraw from them for legal, actual or moral reasons and insofar as the expenses are necessary in the circumstances and if the expenses are necessary. shall not exceed the appropriate amount. 2expenses associated with operating expenses, advertising costs or special expenses shall not be taken into consideration; this shall apply to expenses within the meaning of Article 10 (1) (7) and (9) only to the extent that they are special expenditure can be deducted. 3expenses incurred by dietary meals cannot be considered as an exceptional burden. 4expenses for the management of a lawsuit (process costs) are excluded from the deduction, unless it is expenses without the taxpayer's risk of losing his livelihood and his/her own business. not to be able to meet the needs of life in the normal context.(3) 1The reasonable burden is
for a total amount of
of the future to
EURvia
1. for taxable persons who do not have children and who have Income tax
a) according to § 32a paragraph 1, 5 6 7
b) to be calculated according to § 32a paragraph 5
or 6 (splitting-procedure)
2. for taxable persons with
a) a child or two
b) three or more children 1 1 2
percent of the total income.
2As children of the taxable person, they are entitled to a free amount according to § 32 (6) or (3) Child's money.(4) The Federal Government is empowered to determine, with the consent of the Federal Council, the details of the proof of expenditure referred to in paragraph 1 by means of a decree-law. Unofficial table of contents
(1) 1Adult subject to a taxable person Expenses for maintenance and possible vocational training of a person legally dependent on the taxable person or his/her spouse, the income tax shall be reduced upon application by the fact that the expenses up to 8 EUR 472 in the calendar year shall be deducted from the total amount of the income. 2The maximum amount referred to in the first sentence shall be increased by the amount of the contributions paid for the protection of the dependants in the respective assessment period referred to in Article 10 (1) (3); this shall not apply to sick persons and persons who are not sick or sick. Care insurance contributions which are already to be applied in accordance with § 10 (1) (3) sentence 1. 3The person legally dependent is a person if, in the course of his/her maintenance, certain domestic public funds are reduced with regard to the maintenance of the taxable person. 4The condition is that neither the taxable person nor any other person is entitled to an allowance pursuant to § 32 (6) or to child benefit for the person who is being held, and that the person who is being held is no longer or only a small person. Assets; an appropriate domestic property within the meaning of Section 90 (2) (8) of the Twelfth Book of Social Code shall not be taken into account. 5If the person under-holding has other income or deductions, the sum of the amounts determined in accordance with the first and second sentence of sentence 2 shall be reduced by the amount by which these income and deductions shall be the sum of EUR 624 in the calendar year. in addition to the subsidies paid by the person concerned as a training aid from public funds or by means of public funding for this purpose; the benefits also include tax-free profits in accordance with the § § 14, 16 (4), § 17 (3) and § 18 (3), which pursuant to section 19 (2) are tax-free permanent income as well as special depreciation and increased dislocations, insofar as they exceed the highest possible dislocations for wear according to § 7. 6If the person held is not subject to unlimited income tax, the expenses may be deducted only if they are necessary and appropriate in accordance with the conditions of the State of residence of the person who is being held, at most, however, the amount resulting from the rates 1 to 5; whether the taxable person is legally obliged to pay is to be assessed in accordance with national standards. 7If the expenses for an entertaining person are borne by a number of taxable persons, each of the part of the resulting amount shall be deducted which corresponds to its share of the total amount of the benefits. 8The amounts not denominated in euro shall be converted in accordance with the reference rate announced by the European Central Bank for the end of September of the year prior to the assessment period. 9The condition for deduction of expenses is the indication of the assigned identification number (§ 139b of the Tax Code) of the person under the control of the maintenance provider, if the person who is under the responsibility of the person in charge of the is subject to unrestricted or limited tax liability. 10For these purposes, the person held is obliged to inform the maintenance provider of their assigned identification number (§ 139b of the Tax Code). 11If the person under this obligation does not comply with this obligation, the maintenance provider shall be entitled to ask the competent financial authority to issue the identification number of the person under the responsibility of the person under the maintenance of the obligation.(2) 1In order to pay the special needs of a child who is in vocational training and who is a child of full age, for which the right to an allowance is based on § 32 (6) or child benefit, the Taxable persons deducting a free amount of 924 euros per calendar year from the total amount of the income. 2For a child who is not subject to unlimited income, the above amount shall be reduced in accordance with the provisions of the sixth sentence of paragraph 1. 3For the same child, where several taxable persons are satisfied with the conditions set out in the first sentence, the total free amount may be deducted only once. 4Each parent is in principle half of the deductible amount according to the sentences 1 and 2. 5On the parent's joint request, another division is possible.(3) 1For each full calendar month in which the conditions referred to in paragraphs 1 and 2 have not been fulfilled, the amounts referred to therein shall be reduced by one twelfth each. 2Own income and deductions of the person held under paragraph 1, which are attributable to those calendar months, shall not reduce the maximum amount discounted in accordance with the first sentence. 3grants awarded to the person referred to in paragraph 1 for training assistance shall only reduce the maximum amount of the calendar months for which they are intended.(4) In the cases referred to in paragraphs 1 and 2, a tax reduction in accordance with § 33 may not be used because of the expenses of the taxable persons referred to in these provisions.
(+ + + § 33a (1): For application cf. § 52 + + +) Non-Official Table of Contents
(1) 1Because of the Expenditure on aid in the case of ordinary and recurrent daily life, for care and for an increased need for laundry may be provided by disabled persons under the conditions set out in paragraph 2, instead of Tax reduction according to § 33 of a lump sum according to paragraph 3 (disabled-lump sum). 2The right to vote can only be exercised in a uniform manner for the said expenses in the respective assessment period.(2) The lump sums are given to
disabled persons whose degree of disability is at least 50
Disabled persons whose degree of disability is less than 50, but at least 25, if
the disabled person because of his disability according to legal regulations pensions or other , even if the right to pay is at rest or the claim to pay has been found by the payment of a capital, or
the disability has resulted in a permanent cessation of physical mobility or is based on a typical occupational disease.
(3) 1The The amount of the lump sum depends on the permanent degree of disability. 2As lump sums are granted with a degree of disability
25 and 30 310 Euro,
from 35 and 40 430 euros,
from 45 and 50 570 Euro,
of 55 and 60 720 Euro,
of 75 and 80 1 060 Euro,
from 95 and 100 1 420 euros.
3For disabled Persons who are helpless within the meaning of paragraph 6, and for the blind, the lump sum shall be increased to EUR 3 700.(4) 1Persons who have been granted a surviving survivor's pay receive a lump sum of 370 euros (survivor's lump sum) upon application if the survivor's pay is paid
according to the Federal Supply Act or any other law that sets out the rules of the Federal Supply Act on survivors ' pensions declared as applicable, or
in accordance with the regulations on statutory accident insurance or
according to the Civil Service law of survivors of an official who died in the aftermath of a service accident, or
according to the regulations of the Federal Compensation Act on compensation for damage to life, body or health.
2The lump sum is also shall be granted where the right to pay is based or the right to be paid has been recovered by payment of a capital.(5) 1If the amount of the disabled person or the survivor's lump sum is payable to a child for which the taxable person is entitled to a free amount pursuant to Article 32 (6) or to child benefit, the lump sum shall be applied at the request of: transferred to the taxable person if the child does not take advantage of it. 2In principle, the lump sum is to be divided in principle on both parents, unless the child allowance has been transferred to the other parent. 3On the parent's joint request, another division is possible. 4In such cases, there is no entitlement to a tax reduction in accordance with § 33 for expenses for which the disabled person's lump sum applies.(6) 1Because of the exceptional burdens on a taxable person by caring for a person who is not only temporarily helpless, he may, instead of a tax reduction pursuant to § 33, be entitled to a lump sum of 924 The euro in the calendar year (maintenance lump sum) if it does not receive any revenue for it. 2This revenue does not include the care allowance received from the parent of a disabled child for that child. 3Helpless in the sense of sentence 1 is a person if, for a number of frequently and regularly recurring directions to secure their personal existence in the course of each day, foreign assistance is constantly required. 4These conditions are also fulfilled if the assistance is required in the form of supervision or guidance on the directions set out in sentence 3, or if the assistance does not have to be provided in a continuous manner, but A constant willingness to provide assistance is required. 5The condition is that the taxable person carries out the care either in his apartment or in the home of the person in need of care, and that apartment in a Member State of the European Union or in a State , to which the Agreement on the European Economic Area is to be applied. 6If a person in need of care is cared for by a number of taxable persons during the assessment period, the lump sum shall be divided according to the number of caregivers in which the conditions of the sentences 1 to 5 are met.(7) The Federal Government is empowered to determine, with the consent of the Federal Council, by means of a legal regulation, how it is to be proven that the conditions for the use of the lump sums are fulfilled.
§ 34 Out-of-order income
(1) 1In the taxable income extraordinary income, the income tax on all extraordinary income related to the apportionment period shall be calculated in accordance with the rates of 2 to 4. 2The income tax to be used for extraordinary income is five times the difference between the income tax on the income to be taxed in order to reduce the income (remaining to be taxed). taxable income) and income tax for the remaining taxable income plus one-fifth of these income. 3If the remaining taxable income is negative and the taxable income is positive, the income tax is five times the income tax paid to one fifth of the income to be taxed. 4The rates 1 to 3 shall not apply to extraordinary income within the meaning of paragraph 2 (1) if the taxable person applies to those income wholly or in part (6b) or (6c).(2) Extraordinary income may only be considered as follows:
Profits in the sense of § § 14, 14a (1), § § 16 and Article 18 (3), with the exception of the taxable part of the capital gains, which are partially exempt from tax in accordance with Section 3 (40) (b) in conjunction with Section 3c (2);
Compensation within the meaning of § 24 number 1;
Usage fees and interest within the meaning of § 24 number 3, as long as they are repaid for a period of more than three years;
Remuneration for multi-year activities; an activity of several years as far as it is concerned extends over at least two periods of assessment and covers a period of more than twelve months.
(3) 1The taxable income shall include extraordinary income within the meaning of paragraph 2 (1), by way of derogation from paragraph 1, the income tax on the part of those extraordinary income not exceeding the sum of EUR 5 million may, by way of derogation from paragraph 1, be calculated on the basis of a reduced rate of tax if the rate of income tax is reduced to the amount of the income tax. Taxable person the 55. He or she has completed his/her life year or if he is permanently incapaciated in the social insurance law sense. 2The reduced tax rate is 56 percent of the average tax rate that would occur if the collective income tax is calculated on the basis of the total taxable income plus the progression reservation but at least 14 per cent would be required. 3Subject to paragraph 1, the general tariff rules shall apply to income taxable by the income referred to in the first sentence (leaded income to be taxed). 4The reduction according to the rates 1 to 3 can only be used once in life by the taxpayer. 5The taxable person shall have more than one profit or loss in the meaning of the first sentence in a given period of assessment, he may, in accordance with the rates 1 to 3, only be entitled to a reduction in the amount of the reduction or increase in the amount of the goods apply. 6Paragraph 1 sentence 4 is to be applied accordingly.
(+ + + § 34: For application see § 52 + + +) unofficial table of contents
§ 34a Beneficiary of unpaid profits
(1) 1In the income taxable income, profits from agriculture, forestry, business or self-employment (§ 2 (1) sentence 1 (1) to (3)) are not taken from the taxable income. as referred to in paragraph 2, the income tax on such profits shall be calculated, at the request of the taxable person, in whole or in part, with a tax rate of 28.25%; this shall not apply where the profits of the allowance pursuant to Article 16 (2) of the Regulation 4 or the tax reduction according to § 34 (3) is used or it is a profit within the meaning of section 18 (1) (4). 2The application in accordance with the first sentence shall be submitted separately for each holding or co-enterprise share for each investment period to the tax office responsible for income taxation. 3In the case of co-enterprise shares, the taxable person may only make the application if his share of the profit determined in accordance with § 4 (1) sentence 1 or § 5 is more than 10 percent or exceeds 10 000 euros. 4The application may be completely or partially withdrawn by the taxable person until the income tax rate for the next assessment period is unquestionable; the income tax notice shall be amended accordingly. 5The notice period does not end until the time limit for the next apportionment period has expired.(2) The unpaid profit of the holding or share of the company is the profit determined in accordance with section 4 (1) sentence 1 or § 5 reduced by the positive balance of the deprivations and deposits of the marketing year.(3) 1The amount of the beneficiary shall be the profit at the request of the beneficiary during the assessment period referred to in the first sentence of paragraph 1. 2The eligibility amount of the investment period, reduced by the amount of the tax burden referred to in paragraph 1 and the solidarity surcharge resulting from it, increased by the amount of the taxable amount of the Prior year and the amount of retaxable amount transferred to this holding or co-enterprise as referred to in paragraph 5, reduced by the amount of the retax within the meaning of paragraph 4 and the amount to be deducted from another holding or by a share of the share of the business the amount of the taxable amount transferred under paragraph 5 shall be the taxable amount of the holding or the share of the business at the end of the assessment period. 3This is to be noted separately for each holding or co-business share each year.(4) 1The positive balance of the income and deposits of the marketing year in the case of a holding or a share of the share of the business in the case of a holding or a share of the share of the business in accordance with Section 4 (1) sentence 1 or § 5 shall be subject to the profit (retax amount), subject to the (5) to carry out a post-tax adjustment where, at the end of the previous assessment period, a post-taxable amount has been determined in accordance with paragraph 3. 2The income tax on the post-tax amount is 25 percent. 3The amount of the secondary tax is to be reduced by the amounts collected for the inheritance tax (gift tax) on the occasion of the transfer of the holding or the share of the company.(5) 1The transfer or transfer of an estate pursuant to § 6 (5) sentence 1 to 3 shall lead under the conditions set out in paragraph 4 to post-taxation. 2A post-tax shall not take place if the taxable person requests, the amount of the retaxable amount equal to the carrying amount of the transferred or transferred assets, but not more than the amount of the amount of the goods transferred. transfer or transfer of the assets to be transferred to the other holding or share of the co-contractor.(6) 1An after-taxing amount of the retaxable amount referred to in paragraph 4 is to be carried out
in the cases of the divestment or -Task within the meaning of § § 14, 16 (1) and (3) and § 18 (3),
in the cases of the introduction of a holding or a co-entreponation in a A capital company or a cooperative, and in the cases of the change of form of a partnership in a capital company or a cooperative,
if the Profit no longer determined in accordance with § 4 paragraph 1 sentence 1 or § 5 or
if the taxable person requests this.
2In the cases of Points 1 and 2 shall be the income tax due under paragraph 4 at the request of the taxable person or his successor in the form of a regular instalation for a period not exceeding ten years from the date of the entry of the first due date of interest. hours, if their early recovery would be associated with substantial hardship for the taxpayer.(7) 1In the case of the free transfer of a holding or a share of the company in accordance with § 6 (3), the legal successor shall continue the amount liable to be subject to the taxable amount. 2In the case of the introduction of a holding or a share of the company to book values according to § 24 of the Conversion Tax Act, the amount of the employee's contribution to the operation or the share of the share of the company is determined. retaxable amount to the new share of the co-contractor.(8) Negative income may not be compensated for with reduced taxed profits within the meaning of the first sentence of paragraph 1; in this respect they shall not be deducted in accordance with § 10d.(9) 1The tax office responsible for income taxation shall be responsible for the adoption of the notice of arrest on the amount liable to be retaxed. 2The notice of the arrest may only be attacked in so far as the amount of the retaxable amount has changed in relation to the amount of the previous year liable to be retaxed. 3The separate findings as set out in the first sentence may be linked to the income tax decision.(10) 1Where income from agriculture, forestry, industrial operations or self-employment is to be determined separately in accordance with Article 180 (1) (2) (a) or (b) of the Tax Code, the amount of the revenue and deposits may also be and other tax bases necessary for the tariff determination referred to in paragraphs 1 to 7 shall be established separately. 2The tax office responsible for the separate determination pursuant to Section 180 (1) (2) of the Tax Code shall be responsible for the separate findings in accordance with sentence 1. 3The separate findings as set out in the first sentence may be linked to the determination in accordance with Section 180 (1) (2) of the German Tax Code. 4The period of notice for the separate determination in accordance with the first sentence does not end before the expiry of the period of notice for the determination in accordance with Section 180 (1) (2) of the Tax Code.(11) 1The notification of the separate determination of the taxable amount must be waived, repealed or amended in so far as the taxable person makes an application in accordance with paragraph 1, or in whole or in part. and change the tax bases in the income tax decision. 2This applies accordingly if the decree, the cancellation or modification of the income tax rate is not subject to a lack of tax impact. 3The period of notice does not end before the period of fixing for the assessment period has expired, at the end of which the amount of the holding or the co-entreponment subject to be subject to the taxable amount is to be determined separately. is.
§ 34b Tax rates for revenues from extraordinary Wood exploits
(1) Non-standard wood uses are
Wood exploits that have been made for reasons of economic or state economic activity. 2You are only available to the extent that they are caused by legal or regulatory coercion;
Wooden uses due to force majeure (Calamity uses). 2They are caused by ice, snow, wind, wind, earthquake, quake, insect repellent, fire or by natural events with similar consequences. 3This does not include the damage that occurs regularly in the forestry industry.
(2) 1For the purpose of determining the income from exceptional use of wood, the revenue of all Wood uses to deduct the related operating expenses. 2The result, as determined in accordance with the first sentence, shall be divided into the ordinary and extraordinary types of wood use, in which the extraordinary wood uses for the entire use of wood are put in proportion. 3In the case of a profit determination by an operating capital comparison, the quantities of wood sold during the marketing year shall be decisive. 4In the case of a profit determination in accordance with the principles laid down in § 4 (3), the quantities of wood which are based on the revenue received during the marketing year shall be presumed to be based on the quantities of wood. 5The records 1 to 4 apply to the removed wood.(3) Income tax is calculated on the basis of the income derived from exceptional use of timber within the meaning of paragraph 1
after half the average tax rate, which would exist if the collective income tax were to be calculated on the basis of the total taxable income plus the income subject to the advance reservation;
after half the tax rate of number 1, as far as it exceeds the usage rate (§ 68 of the Income Tax Implementing Regulation).
(4) Income from extraordinary Wood uses shall be accepted only if
the wood sold or withdrawn during the marketing year, in terms of quantity, according to ordinary and extraordinary 2
The damage caused by force majeure immediately after the determination of the damage has been reported to the competent financial authority, and after the damage has been reported.
Government is authorized to do so by means of a legal regulation with the consent of the Federal Council
the Federal Government is authorized to By way of derogation from paragraph 3, tax rates for a marketing year should be regulated for objective reasons of equity,
the application of Section 4a of the Forestry Compensation Act for
if there are special claims for damages pursuant to paragraph 1 (2) and a limit of incidence (Section 1 (1) of the Forestry Compensatory Act) has not been ordered. name="BJNR010050934BJNG002208140 " />
Tax Discounts
Foreign income tax reduction
(1) 1For unrestricted taxable persons with foreign income in the state from which the income comes from, to one of the The German income tax is to be applied to the German income tax, which corresponds to the income tax, which corresponds to the German income tax, and is reduced to the German income tax. this State shall not apply; this shall not apply to income from capital assets to which Article 32d (1) and (3) to (6) shall apply. 2The German income tax arising from the foreign income in accordance with the first sentence of the first sentence must be determined in such a way that the income tax to be taxed, including the foreign income, is taxed, including the foreign income tax. Income to be applied to the foreign income pursuant to Articles 32a, 32b, 34, 34a and 34b of this Regulation. 3In determining the taxable income and the foreign income, the income in accordance with the first sentence of the second half-sentence shall not be taken into account; in the determination of the foreign income, the foreign income shall be the foreign shall not take account of the income in the State from which they originate, under the law of which they are not taxed. 4A foreign income of the type referred to in Article 34d (3), (4), (6), (7) and (8) (c) for the benefit of a domestic establishment, shall be deducted in its determination of operating expenditure and loss of operating assets, which shall be: the revenue underlying these income is in economic terms. 5Foreign taxes are to be set off only to the extent that they account for the income received during the assessment period.(2) Instead of taking account (paragraph 1), the foreign tax is to be deducted upon application in the determination of income, in so far as it does not apply to foreign income which is not tax-free.(3) In the case of unrestricted taxable persons in respect of which a foreign tax cannot be deducted from the income referred to in paragraph 1, because the tax does not correspond to the German income tax or is not levied in the State from which the income is subject to , or because there are no foreign income, the amount of foreign tax paid and paid and reduced in order to obtain a reduction entitlement is to be deducted from the determination of the income, in so far as it does not apply to income which: subject to German income tax.(4) (omitted) (5) With the approval of the Federal Ministry of Finance, the supreme financial authorities of the Länder or the financial authorities responsible for them may, in whole or in part, the German income tax on foreign income. shall be adopted or fixed in a lump sum where it is appropriate for economic reasons or where the application of paragraph 1 is particularly difficult.(6) 1The provisions of paragraphs 1 to 3 shall not apply, subject to the provisions of sentences 2 to 6, where the income comes from a foreign country with which there is an agreement to avoid double taxation. 2To the extent that an agreement to avoid double taxation provides for the application of a foreign tax on the German income tax, the second sentence of the first sentence of paragraph 1 and the second paragraph of paragraph 2 shall apply in accordance with the provisions of the Agreement. (a) foreign tax to be charged; this shall not apply to income to be applied to sections 32d (1) and (3) to (6); whereas, in the case of foreign tax amounts paid in accordance with the agreement, the third sentence of the third sentence of paragraph 1 and paragraph 2 shall not apply; 3(1), third sentence shall apply even if the income in the foreign country under the Agreement to avoid double taxation with that State cannot be taxed. 4If an agreement to avoid double taxation does not apply to a tax on the income of that State, paragraphs 1 and 2 shall apply accordingly. 5In the cases referred to in § 50d (9), paragraphs 1 to 3 and sentence 6 shall apply accordingly. 6(3) shall apply if the State with which there is an agreement to avoid double taxation taxes income not originating in that State, unless taxation has its cause in a design, for the economic or otherwise significant reasons, or the agreement allows the State to tax those income.(7) By means of a legal regulation, provisions may be adopted by way of
the offsetting of foreign Taxes if the foreign income comes from several foreign countries,
proof of the amount of the foreign countries fixed and paid. Taxes,
the consideration of foreign taxes, which are subsequently collected or repaid.
(+ + + § 34c: For application see Section 52 + + +)
(+ + + § 34c Abs 1 to 3 u. 6: For use, see: § 26 Abs 1 KStG 1977 + + +)
(+ + + § 34c Abs 6: For application see § 26 Abs 2 KStG 1977 + + +) Non-official table of contents
§ 34d Foreign income
Foreign income within the meaning of § 34c (1) to (5) is
Income from a country operated in a foreign country-and Forestry (sections 13 and 14) and income of the kind referred to in points 3, 4, 6, 7 and 8 (c), insofar as they are part of the income from agriculture and forestry;
Income from commercial enterprise (§ § 15 and 16),
which is located in a foreign state a permanent representative working in a foreign country, and the income of the kind referred to in points 3, 4, 6, 7 and 8 (c), insofar as they are related to the income from the business sector; ,
which are obtained from guarantee and Avalcommissions if the debtor is domicated, senior management or registered office in a foreign country, or
the ships or aircraft chartered by the operation of their own or chartered ships or aircraft from foreign to domestic ports , including income from other transport services related to such promotions
Income from independent work (§ 18), which is or has been or has been carried out in a foreign state, and income of those in paragraphs 4, 6, 7 and 8, point (c) as far as they belong to the income from self-employment;
Income from the sale of
Business assets that belong to the assets of an establishment if the assets are located in a foreign country,
Shares in corporations if the Company has a business management or seat in a foreign country;
Income from non-self-employed work (§ 19) exercised in a foreign state or, without being or has been exercised domestiy, in a foreign state , and income received from foreign public funds with regard to a current or earlier service. 2Income provided by domestic public funds, including the cash registers of the Deutsche Bundesbahn and the Deutsche Bundesbank, with regard to a current or earlier service, shall also apply to: as domestic income, if the activity is or has been carried out in a foreign country;
Income from capital assets (§ 20), if the debtor is Residence, management or registered office in a foreign country, or the capital assets are secured by foreign property;
Income from renting and leasing (§ 21), to the extent that the immovable property or the terms of reference in a foreign country have been proven or the rights to be used in a foreign country have been left to the law;
other income within the meaning of § 22, if
is the one for the performance of the recurrent references (b)
in the case of private divestment transactions, the goods sold in a foreign country,
the business administration of the foreign country,
in the case of income from benefits, including income from benefits within the meaning of Article 49 (1) (9), of the obligation to pay for the benefit; Residence, management or registered office in a foreign country.
Tax reduction for income from agriculture and forestry
Tax reduction for taxable persons with children Use of increased offsetting for residential or residential property tax incentives
(1) 1In the case of taxable persons who use increased offsets pursuant to § 7b or § 15 of the Berlin Promotion Act, the rate of income tax is reduced, reduced by the amount of the tax payable. Other tax reductions other than those of § § 34g and 35, on application by 600 German marks each for the second and each additional child of the taxable person or his spouse. 2Requirement is,
that the taxable person is the object, Two-family house at least one apartment, used for own living purposes or because of the change of the place of work cannot be used for own housing purposes and
that it the first child is a child within the meaning of § 32 (1) to (5) or 6 (7), which is part of the taxable person's household or which has been included in the period of benefit applicable to the increased offsets, where such
in the case of taxable persons who are entitled to the tax treatment pursuant to § 10e (1) to (5) or § 15b of the Berlin Promotion Act (Berlin), the rate of the tariff reduction shall be reduced to minimum of 1 Income tax, reduced by the other tax reductions, with the exception of § 34g, at the request of 512 euros for each child of the taxable person or his spouse within the meaning of § 32 (1) to 5 or 6 sentence 7. 2The condition is that the child belongs to the taxable person's household or has been included in the period of the tax beneficiary when that membership has been or has been in the long term.(3) 1In the case of taxable persons benefiting from the tax treatment pursuant to Article 10e (1), (2), (4) and (5), the collective income tax, reduced by the other tax reductions, shall be reduced by 512 euros per application for each of the other taxable persons. each child of the taxable person or his/her spouse within the meaning of Article 32 (1) to (5) or (6) sentence 7. 2The condition is that the child belongs to the taxable person's household or has been included in the period of the tax beneficiary when that membership has been or has been in the long term. 3In so far as the amount of the tax reduction as set out in the first sentence is not taxable in the determination of the income tax to be determined, it shall be deducted from the collective income tax of the two previous Deduct assessment periods. 4Tax reductions, which cannot be taken into account under sentences 1 and 3, may be deducted from the end of the deduction period within the meaning of § 10e and in the following two predisposition periods. 5If a tax notice has already been issued for an assessment period, it shall be amended to the extent that the tax relief under sentences 3 and 4 is to be granted or rectified; the limitation periods shall end shall not, in so far as the limitation period for the assessment period has expired, for which the tax reduction referred to in the first sentence has been applied for.(4) 1The tax reductions referred to in paragraphs 2 or 3 may only be subject to the taxable person up to the amount of the tax base of the deduction amounts in accordance with § 10e (1) or (2). 2The tax reduction referred to in paragraphs 1, 2 and 3, sentence 1, can only be used by the taxable person for an object in the calendar year.
(+ + + § 34f: For application, see § 52 + + +)
Tax reduction for grants to political parties and to independent voters ' associations
1The collective income tax, reduced by the other tax reductions, with the exception of § 34f (3), is reduced by Grants to
Political parties within the meaning of Section 2 of the Party Law and
Vereine without party character, if
the purpose of the association is exclusively to To participate in elections at federal, state or local level, to participate in the political decision-making process, and
the association on federal, state, and local level. Country or local level at the latest election, at least one mandate, or the competent electoral authority or the competent electoral body, has indicated that it shall, with its own election proposals, at the federal, state or local level, at the
2If the club does not take part in the next election, the reduction will only be granted for the contributions and donations made to him until the election day. 3The reduction for contributions and donations to the association will only be granted once it has participated in an election with its own election proposals. 4In this case, the discount will only be granted for contributions and donations made after the beginning of the year in which the election takes place.
2The discount is 50 percent of the expenses, a maximum of EUR 825 for the expenditure referred to in points 1 and 2 and, in the case of the conscription of spouses, a maximum of EUR 1 650 each. 3§ 10b (3) and (4) applies accordingly.
Taxation reduction on business income
(1) 1The collective income tax, reduced by the other tax reductions, with the exception of § § 34f, 34g and 35a, reduced as far as they are proportional to the commercial income contained in the taxable income (maximum reduction),
in the case of income from commercial enterprises within the meaning of § 15 (1) sentence 1, point 1, by 3.8 times the respective survey period according to § § 15 (1) of the German law 14 of the Business Tax Act for the Company (Trade Tax Measurement Amount); Paragraph 2 Sentence 5 is to be applied accordingly;
for income from a commercial holding as a co-contractor within the meaning of the first sentence of Article 15 (1) (2) or as a personally liable partner of a limited partnership on shares within the meaning of Article 15 (1), first sentence, point 3, by 3.8 times the number of shares for which the Assessment period corresponding to the survey period fixed on a fixed amount of trade tax.
2The maximum reduction amount is to be determined as follows:
Sum of
positive commercial income Minded
tax.
Sum of all positive
3Business income within the meaning of sentences 1 and 2 are the profits and profit shares subject to the trade tax, insofar as they are are not exempted under other provisions from the tax reduction according to § 35. 4The tax on collective agreements is the tariff tax after deduction of amounts due to the application of intergovernmental agreements and after the foreign taxes have been charged in accordance with § 32d (6) sentence 2, § 34c (1) and (6) this law and § 12 of the External Tax Act. 5The deduction of the tax reduction amount is limited to the trade tax actually to be paid.(2) 1In the case of joint ventures within the meaning of Article 15 (1), first sentence, point 2, or in the case of limited partnerships with shares within the meaning of Article 15 (1), first sentence, point 3, the amount of the trade tax measure actually to be paid shall be the amount of the amount of the trade tax. to establish a separate and uniform basis for the payment of a trade tax payable on the individual co-contractors or on the shareholders liable to be liable. 2The share of a carrier in the trade tax amount depends on its share in the profit of the co-entrepreneurship in accordance with the general profit distribution key; pre-windy parts are not to be paid shall be considered. 3If, on the basis of the provisions of an agreement to avoid double taxation, only the proportion of the share of the share of the co-entrepreneurs arising from the fixing of the trade tax measure for the purpose of a co-enterprise As a result of the general profit distribution key, the amount of the trade tax is to be divided in full on these co-contractors in proportion to their shares in the commercial income of the joint enterprise. 4The proportional trade tax amount is to be rounded up as a percentage with two decimal digits. 5In the case of the determination of the first sentence, any part of the trade-tax amounts derived from participation in a joint enterprise should be included.(3) 1The financial office responsible for the separate determination of the income shall be responsible for the separate determination referred to in paragraph 2. 2For the purpose of determining the tax reduction referred to in paragraph 1, the determination of the trade tax amount, the determination of the proportion of the trade tax amount to be determined in accordance with the first sentence of paragraph 2 and the fixing of the amount of the taxable amount shall be determined. Industrial tax base modesty. 3For the determination of the proportional trade tax amount referred to in paragraph 2, the determination of the trade tax amount and the determination of the proportional trade tax measure shall be determined from the participation in a Co-entrepreneurship Basic modesty.(4) For the division and determination of the trade tax actually to be paid in the case of joint ventures within the meaning of Article 15 (1), first sentence, point 2, and in the case of limited partnerships on shares within the meaning of Article 15 (1), first sentence, point 3, the Paragraphs 2 and 3 accordingly.
Tax reduction in the case of expenses for household-related employment relationships and for use budget-related services
§ 35a Tax reduction for expenditure on budget-related Employment relationships, household services and craftsmanship
(1) For close-to-household employment relationships, which are a marginal employment within the meaning of Section 8a of the Fourth Book of Social Law , the rate of income tax is reduced, reduced by the other tax reductions, by 20 per cent on request, EUR 510 at the most, the expenses of the taxable person.(2) 1For other household employment relationships other than those referred to in paragraph 1, or for the use of household services other than services referred to in paragraph 3, the tariff rate shall be reduced Income tax, reduced by the other tax reductions, on application by 20 percent, at the most EUR 4 000, the expenses of the taxable person. 2The tax reduction can also be used for the use of care and care services as well as for expenses incurred by a taxable person because of the accommodation in a home or for the duration of the stay. Care shall be provided to the extent that it includes the costs of services comparable to those in the budget.(3) 1For the use of craftsmen's services for renovation, maintenance and modernization, the rate of income tax reduced by the other tax reductions is reduced by 20 per cent on request. the expenses of the taxable person, but not more than 1 200 euro. 2This does not apply to publicly funded measures for which interest-rate loans or tax-free grants are used.(4) 1The tax reduction referred to in paragraphs 1 to 3 may be used only if the employment relationship, the service or the craftsmanship in one in the European Union or the European Union The household of the taxable person or, in the case of care and care services, of the cared or cared person is exercised or provided. 2In the cases referred to in the second sentence of paragraph 2, second half-sentence, the condition is that the home or place of permanent care lies within the European Union or the European Economic Area.(5) 1The tax reductions referred to in paragraphs 1 to 3 may be used only in so far as the expenses are not operating expenses or advertising costs and, in so far as they are not as special expenditure or exceptional items of expenditure Charges have been taken into account; for expenses incurred in accordance with Article 10 (1) (5), the use of such charges shall also be excluded. 2The deduction of the tariff income tax referred to in paragraphs 2 and 3 shall apply only to labour costs. 3A condition for the use of the tax reduction for the household services referred to in paragraph 2 or for the handcraft services referred to in paragraph 3 is that the taxable person has received an invoice for the expenses incurred by the tax payer and the payment has been made to the account of the provider of the service. 4Living two single persons in a single household, they can only use the maximum amounts according to paragraphs 1 to 3 as a whole.
(+ + + § 35a: For application, see § 52 + + +)
Tax Reduction when Inheritance Tax Burden
§ 35b Tax reduction on inheritance tax (inheritance tax)
1In the determination of income income, income received during the assessment period or in the previous four assessment periods is taken into account as the acquisition of income from the income tax. In the case of death on the basis of the inheritance tax, the collective income tax, which is reduced by other tax reductions and which is attributable to these income, shall be reduced by the percentage specified in sentence 2. 2The percentage shall be determined by the ratio in which the fixed inheritance tax is equal to the amount that results when the taxable acquisition (Section 10 (1) of the inheritance tax and gift tax law) is the Free amounts according to § § 16 and 17 and the tax-free amount according to § 5 of the inheritance tax and gift tax law are added.
(+ + + § 35b: For application see § 52 + + +)
Income Tax Collection
§ 36 Creation and redemption of income tax
(1) Income tax is created, unless otherwise specified in this Act, at the end of the assessment period.(2) The income tax is calculated as follows:
which was paid for the investment period Income tax-advance payments (§ 37);
the income tax levied by tax withholding, insofar as it is based on the income collected during the assessment or on the income tax levied pursuant to § 3 Point 40 of this Act, or in accordance with Section 8b (1) and (6), second sentence, of the Corporate Tax Law in determining the income other than the approach of remaining remuneration, and the refund has not been applied for or has not been applied. 2The income tax levied by tax deductions shall not be credited if the certificate referred to in Article 45a (2) or (3) has not been submitted. 3In the cases of Section 8b (6), second sentence, of the Corporate Tax Law, it is sufficient for the creditor to submit the certificate pursuant to Section 45a (2) and (3) issued to the creditor of the capital gains. .
(3) 1The tax amounts referred to in paragraph 2 (2) shall be rounded up to the full euro. 2In the case of taxes levied by tax deduction, the sum of the amounts of a single deduction tax is to be rounded up.(4) 1If, after the settlement, there is a surplus in favour of the taxable person, the taxable person (tax debtor) shall have that amount, insofar as he has not paid the due but not paid Income tax-Advance payments shall be paid immediately, otherwise within one month after the announcement of the tax (final payment). 2If, after the settlement, there is a surplus in favour of the taxable person, that surplus shall be paid to the taxable person after the announcement of the tax payer. 3In the case of spouses who have been assessed in accordance with § § 26, 26b together with the income tax, the payout to a spouse shall also be effective for and against the other spouse.(5) 1In the cases referred to in Article 16 (3a), the taxable person may, at the request of the taxable person, be subject to five equal annual instalments of the taxable amount which is attributable to the profit margin and the profit generated by the change in the profit-making method. where the assets of the taxable person are to be attributed to a taxable person in another Member State of the European Union or of the European Economic Area, provided that such assistance is provided by those States in accordance with within the meaning of the Mutual Assistance Directive in accordance with Article 2 (2) of the EU Mutual Assistance Act and mutual assistance in the case of recovery within the meaning of the Beitfriction Directive, including the implementing rules to be applied in this context in the for the versions in force for the respective assessment period or for a corresponding successor act. 2The first annual rate must be paid within one month of the announcement of the tax budget; the other annual instalments are in each case on 31 December 2013. May the following years be due. 3The annual rates are not to be galvanic. 4If the holding or partial operation is discontinued, sold or transferred to other States other than those referred to in the first sentence, the tax not yet paid shall be transferred within one month after that date. due; sentence 2 shall remain unaffected. 5Changes the fixed tax, adjust the annual rates accordingly.
(1) 1The taxable person is 10 years old. March, 10. June, 10. September and 10. It will pay advance payments on the income tax, which it is expected to owe for the current assessment period. 2The income tax prepayment shall be made at the beginning of the calendar quarter in which the advance payments are to be paid, or, if the tax obligation is not justified until the calendar quarter, with Justification of the tax liability.(2) (omitted) (3) 1The tax office shall fix the advance payments by means of advance payment notification. 2The advance payments are based in principle on the income tax which, after the calculation of the tax deductions (§ 36 (2) (2)), has surrendered in the last assessment. 3The tax office may run until the end of the 15 years following the assessment period. The calendar month shall adjust the advance payments to the income tax, which is likely to arise during the period of assessment; this period shall be extended to 23 months if the income from agriculture and forestry at the time of the first-time period of the first-year period is reached. Tax arrests are likely to outweigh the other income. 4For the purposes of the application of sentences 2 and 3, expenses within the meaning of Article 10 (1) (4), (5), (7) and (9), and (1a), sections 10b and 33 and deductible amounts shall remain in accordance with § 33a, if the expenses and deductible amounts are a total of EUR 600 is not exceeded, except for the approach. 5The tax reduction according to § 34a remains out of approach. 6In the application of sentences 2 and 3, the special issue withdrawal in accordance with Section 10a (1) remains out of approach. 7Except for the acquisition or completion of the objects within the meaning of § 10e (1) and (2) and § 10h, the expenses which are deducted in accordance with § 10e (6) and § 10h (3), as special expenses, shall also remain; The same applies to expenses which, according to § 10i, are deducted for items such as special expenses, which are favoured under the Eigenheimzulagengesetz. 8Negative income from the rental or lease of a building within the meaning of Article 21 (1), first sentence, point 1 shall be taken into account in the fixing of the advance payments only for calendar years following the purchase or purchase of a building or a building. Completion of this building. 9If a building is purchased before the calendar year of its completion, completion is replaced by the purchase. 10Sentence 8 does not apply to negative income from the rental or lease of a building, for the increased dislocations according to § § 14a, 14c or 14d of the Berlin Promotion Act or special depreciation pursuant to § 4 of the Support area law is used. 11Sentence 8 shall apply in respect of negative income from the rental or lease of another asset within the meaning of the first sentence of Article 21 (1) (1) to (3), with the proviso that the purchase or lease of the other property shall be replaced by: Completion of the admission of the use by the taxable person. 12In the cases of § 31, in which the provision of a tax exemption of an income amount equal to the minimum subsisting income of a child is not fully effected by the child benefit, the application of the rates shall remain in force. 2 and 3 Free amounts in accordance with § 32 (6) and child benefit to be billed out of approach.(4) 1In case of a subsequent increase in advance payments, the last advance payment shall be adjusted for the assessment period. 2The increase amount is to be paid within one month of the announcement of the advance payment.(5) 1advance payments shall be fixed only if they are at least 400 euros in the calendar year and at least 100 euros for a prepayment date. 2Fixed advance payments shall be increased only if, in the case referred to in the second sentence of paragraph 3, the amount of the increase is at least EUR 100 for a pre-payment date, and at least EUR 5 000 in the case of paragraph 4. amounts to(6) 1(3) shall apply, in so far as the required data has not yet been transmitted in accordance with Article 10 (2) sentence 3 in accordance with Article 10 (2a), with the proviso that
as contributions within the meaning of Section 10 (1) (3) (a) for the last assessment period
Contributions in favor of private health insurance reduced by 20 percent or
Contributions to statutory health insurance reduced by 4 percent
as contributions within the meaning of § 10 (1) (3) (b), the contributions taken into account at the last apportionment in favour of a statutory nursing care insurance scheme
, but at least EUR 1 500. 2For married spouses, the amount of EUR 1 500 referred to in the first sentence is to be doubled.
(+ + + § 37: For application, see § 52 + + +) A non-official table of contents
§ 37a Flat-rate income tax by third parties
(1) 1The tax office may, upon request, allow the company to provide the non-cash benefits in the According to § 3, point 38, the income tax on the part of the premiums, which is not tax-free, is levied on a flat-rate basis. 2Tax base of the flat-rate income tax is the total value of the premiums paid to the taxable persons established in the country. 3The flat rate tax rate is 2.25 percent.(2) 1On the flat-rate income tax, § 40 (3) shall apply mutagenly. 2The company has to inform the premium recipients of the tax takeover.(3) 1The Office shall decide on the application (Section 41a (1), first sentence, point 1). 2If the company has a number of operating agency financial offices, the financial office of the establishment shall be responsible for determining the premiums applicable to the flat-rate taxation. 3The approval for lump-sum is granted with effect for the future and may be temporary; it shall cover all premiums distributed during the period of validity.(4) The flat-rate income tax shall be deemed to be a payroll tax and must be notified by the company in the wage tax declaration of the permanent establishment within the meaning of paragraph 3 and at the latest on the tenth day after the end of the relevant period for the establishment of the establishment. Wage tax registration period to be deducted from the company's tax office. Non-official table of contents
§ 37b Flat-rate income tax on benefits in kind
(1) 1taxable persons can: Income tax uniformly applied to all
operating within a marketing year , and
gifts within the meaning of section 4 (5), first sentence, 1,
which do not consist of money, with a 30% tax rate. 2The tax base of the flat-rate income tax is the expenses of the taxable person, including turnover tax; in the case of contributions to employees of connected companies, the basis of assessment shall be at least as per § § 8 (3) sentence 1. 3The lump-sum is excluded,
as far as the expenses per recipient and marketing year or
if the expenses for the individual grant
exceed the amount of 10 000 euros.(2) 1(1) (1) shall also apply to employees of the taxable person who are not in cash and are provided in addition to the already-trained working wage. 2In the cases referred to in § 8 (2) sentences 2 to 10, paragraph 3, § 40, paragraph 2, and in cases where financial investments are left to, paragraph 1 shall not apply; the same shall apply in so far as the benefits pursuant to Article 40 (1) have been lump-sum. 3§ 37a (1) shall remain unaffected.(3) 1The lump-sum taxed contributions shall be disbursed in the determination of the recipient's income. 2On the flat-rate income tax, § 40 (3) shall apply mutagenly. 3The taxable person has to inform the recipient of the tax inheritance.(4) 1The flat-rate income tax shall be deemed to be a payroll tax and shall be declared by the taxable person granting the benefits in the wage tax declaration of the permanent establishment in accordance with § 41 (2) and not later than the tenth day after The end of the payroll registration period applicable to the permanent establishment must be deducted from the Office of the Office for the Tax Office. 2If the taxable person has several premises within the meaning of the first sentence, the tax office shall be responsible for the establishment in which the benefits in kind for the flat-rate taxation are determined. name="BJNR010050934BJNG002908140 " />
Work wage tax deprivation (payroll)
§ 38 Collection of the Wage tax
(1) 1In the case of income from non-self-employed labour, income tax is levied by deduction of wages (payroll tax), to the extent that the working wage is paid by an employer, the
in Germany a place of residence, its habitual residence, its management, its registered office, a permanent establishment or a permanent representative within the meaning of § § 8 to 13 of the Tax Code has (domestic employer) or
a third party (Entleiher) employee on a commercial basis for work performance domesically, without a domestic The employer must be an employer (foreign distributor).
2In the cases of posting of employees, the domestic employer within the meaning of the first sentence is also the company resident in Germany, which is responsible for the working wage of the employer. the work he has done in economic terms, provided that the undertaking does not pay the employee the working wage in his own name and for his own account. 3The payroll tax shall also be subject to the working wage granted by a third party in the context of the service, if the employer knows or can recognise that such remuneration is provided; this is in particular: if employers and third parties are affiliated companies within the meaning of Section 15 of the German Stock Corporation Act (AktG).(2) 1The employee is the debtor of the payroll tax. 2The payroll tax arises at the time when the wage is flowing to the employee.(3) 1The employer has to withhold the payroll tax on the employee's account in the event of any wage payment from the wage. 2In the case of legal persons under public law, the public cash register that pays the working wage has the obligations of the employer. 3In the cases of the value credit transferred to the Deutsche Rentenversicherung Bund pursuant to § 7f (1), first sentence, second sentence of the Fourth Book of the Social Code, the German Pension Insurance Fund has the Federal Government to take advantage of the Value guthabens the duties of the employer.(3a) 1Insofar as a service relationship or an earlier service relationship is based on the collective agreement of the employee on a working wage, directly against a third party with a domike, management or head office in Germany , the third party shall have the obligations of the employer and shall be satisfied by the payment of money. 2In other cases, the tax office may allow a third party with domials, management or head office to fulfil the duties of the employer in its own name. 3A prerequisite is that the third
has committed to this to the employer,
pay the wage or it only accepts employers ' obligations for employees it conveys, and
the tax collection is not affected.
4The approval grants the third party's office tax office at its request, in agreement with the the employer's office of the employer's office; it may be accompanied by secondary provisions designed to ensure the proper collection of taxes and to facilitate the review of the wage tax deduction in accordance with section 42f. 5The consent can be revoked with effect for the future. 6In the cases of the first and second sentences, the provisions relating to the wage-tax procedure shall apply with the proviso that the third party shall be replaced by the employer; the employer shall be exempted from his obligations, to the extent that: the third party has fulfilled these obligations. 7In the case of the third party, the employer shall be able to pay the working wage for a worker in the same pay-off period from a number of employment relationships, for the purpose of determining the payroll tax and in the case of the employee. Wage tax certificate.(4) 1If the barwage owed by the employer is not sufficient to cover the payroll tax, the employee has to make the shortfall available to the employer or the employer has a corresponding part of the other employer. To retain the employee's references. 2If the employee does not comply with his obligation and the employer is unable to pay the shortfall by withholding other benefits from the employee, the employer shall do so to the employer. Office tax office (§ 41a (1) sentence 1 (1)). 3The employee shall indicate to the employer the remuneration granted by a third party (first sentence of paragraph 1) at the end of the period of payment of the wage; if the employee does not give an indication or a discernable indication of the remuneration, the employer has to notify the tax office of the company. 4The tax office has to demand the wage tax levied too little by the employee. Non-official table of contents
§ 38a Height of the payroll tax
(1) 1The annual wage tax is based on the working wage that the wage tax is Employees in the calendar year (annual working wage). 2Running wages shall be deemed to be related in the calendar year in which the wage payment period ends; in the cases of § 39b (5) sentence 1, the payroll accounting period shall be replaced by the payroll period. 3Working wage, which is not paid as an ongoing working wage (other references), is obtained in the calendar year in which it flows to the employee.(2) The annual wage tax shall be calculated on the basis of the annual working wage in such a way as to correspond to the income tax owed to the employee if he or she has only obtained income from non-self-employed work.(3) 1The wage tax is levied on the current working wage in each case with the partial amount of the annual wage tax, which falls on the payroll period, which results in the conversion of the current wage to an annual working wage. 2For other references, the payroll tax is levied on the amount which, together with the payroll tax, for the current working wage of the calendar year and for other references already paid in the calendar year, the estimated amount of the salary tax. Annual wage tax.(4) In the determination of the payroll tax, the tax bases of the individual case shall be determined by the classification of employees in tax classes (§ 38b), determination of allowances and payments (§ 39a) as well as provision of electronic Wage tax deduction characteristics (§ 39e) or the issuing of corresponding certificates for the deduction of pay tax (§ 39 (3) and 39e (7) and (8)) are taken into account. unofficial table of contents
(1) 1For the performance of the payroll deduction workers are put into tax classes. 2Where:
The control class I includes workers who are
unrestricted income taxable and
blank,
married, widowed, or divorced, and where the conditions for control class III or IV are not met; or
limited income tax liability;
in tax class II, are the ones under number 1 (a) workers referred to in point (a) where they have to take account of the amount of the discharge for single parents (§ 24b);
in tax class III Employees,
who are married if both spouses are unrestricted income tax and do not live separately, and
the worker's spouse does not include a working wage or
the worker's spouse, at the request of both spouses, is put into tax class V
the widowed are if they and their deceased spouse were unrestricted income tax at the time of his death and were not permanently living separately at this time , for the calendar year following the calendar year in which the spouse died,
whose marriage has been dissolved if
in the calendar year of the dissolution of the marriage both spouses were unrestricted income tax and have not lived separately and
the other spouse has married again, does not live separately from his new spouse, and he and his new spouse Spouse unlimited income tax,
for the calendar year in which the marriage has been dissolved
belong to tax class IV Workers who are married if both spouses are subject to an unlimited income tax and are not permanently separated and the worker's spouse also applies working wage;
in the control class V, the employees referred to in point 4 are included if the spouse of the employee is placed in the tax class III at the request of both spouses
The tax class VI applies to employees who receive working wage side-by-side from several employers, for the retention of the payroll tax on the working wage. from the second and a further service ratio as well as in the cases of § 39c.
3As unlimited income taxable within the meaning of points 3 and 4, only persons who are subject to the conditions of § 1 (1) or 2 or § 1a.(2) 1In the case of a child who is subject to an unlimited income under Article 1 (1) (1) (1) and (3), the child allowances shall be deemed to be exempt from the application of tax classes I to IV. Wage tax deduction in accordance with § 39 (1) is taken into account as follows:
with counter 0,5, if Employees are entitled to the child allowance according to § 32 (6) sentence 1, or
with counter 1, if the employee is entitled to the child allowance, because
the requirements of § 32, paragraph 6, sentence 2, or
the other parent passed away before the beginning of the calendar year or
the employee alone the child has accepted.
2To the extent that the worker is granted child allowances in accordance with Article 32 (1) to (6) which is not taken into account in accordance with the first sentence, the number of children's allowances shall, on request, be subject to the following: Section 39a, paragraph 1, point 6, to be used. 3In the cases of the second sentence, the children's allowances may apply for several years if, according to the actual circumstances, it is to be expected that the conditions will remain. 4When the control classes III and IV are applied, children of the spouse shall also be taken into account in the number of children's allowances. 5The application may only be submitted in accordance with the officially prescribed form.(3) 1By way of derogation from paragraph 1 or 2, at the request of the employee, a tax class which is less favourable to him or less, or a lower number of children's allowances, may be constituted as a deductible for pay tax. 2This application must be submitted in the form of an officially prescribed form and shall be signed by the employee on its own hand. unofficial table of contents
§ 39 Wwage tax deductions
(1) 1For the performance of the payroll deduction, the The employee is responsible for the establishment of wage tax deductible characteristics (§ 39a (1) and (4), § 39e (1) in conjunction with § 39e (4) sentence 1 and § 39e (8)). 2To the extent that wage tax deduction characteristics are not automatically formed in accordance with § 39e (1) sentence 1 or are to be formed by way of derogation, the tax office shall be responsible for the formation of the wage tax deductible characteristics in accordance with § § 38b and 39a and the Determination of the period of validity of the contract. 3For the formation of the wage tax deduction characteristics, the data communicated by the reporting authorities in accordance with Section 39e (2) sentence 2 are binding by the tax office, subject to an education deviating from the second sentence of the second sentence. 4The formation of the wage tax deduction characteristics is a separate determination of tax bases within the meaning of Section 179 (1) of the Tax Code, which is subject to the reservation of the review. 5The formation and change of wage tax deductitiy are known to the employee. 6The announcement is based on Section 119 (2) of the Tax Code and § 39e (6). 7The announcement does not need to be accompanied by the admissible appeal. 8However, a written communication with an instruction on the admissible remedy is to be granted if a worker's request for education or modification of the wage tax deductible is not or is not fully , or the employee requests the grant of a certificate. 9Subject to the provisions of paragraph 5, § 153 (2) of the Tax Code shall not apply.(2) 1For the formation and alteration of the wage tax deduction characteristics referred to in the second sentence of paragraph 1 of the employee who is not limited to income tax pursuant to § 1 (1), the residence tax office shall be the registered office of residence within the meaning of the first sentence of Article 19 (1) and the second sentence of the The tax code and, in the cases referred to in paragraph 4, point 5, the Office of the Office of the Office of Operations in accordance with Article 41a (1), first sentence, point 1. 2If the employee is subject to unlimited income tax in accordance with § 1 paragraph 2, subject to an unlimited income tax obligation pursuant to Article 1 (3), or if the employee is subject to a limited income tax liability, the company's tax office shall be responsible for responsibility for education and the change in wage tax characteristics. 3If the employee who is to be treated as an unlimited income tax pursuant to § 1 (3) is simultaneously employed by a number of domestic employers, the further wage tax deductions shall be the subject of the Operating company tax office, which for the first time has formed payroll tax features. 4In the case of spouses, both of which are employed by domestic employers, the Office of the Elderly Spouse is responsible for the tax office.(3) 1Where no identification number has been assigned to a worker in the cases referred to in the second sentence of paragraph 2, the Office of the Office of the Office of the Office of the Office shall issue to him, at his request, a certificate for the withdrawal of the payroll tax. 2In this case, the identification number shall be replaced by the wage-tax ordering feature formed by the tax office in accordance with § 41b (2) sentences 1 and 2. 3The certificate of the tax class I may also apply to the employer if he/she makes the application for a sentence 1 on behalf of the employee. 4This certificate is to be taken as a receipt to the pay account and to be kept during the service period, at the latest until the end of the respective calendar year.(4) Wage control deduction characteristics are
tax class (§ 38b paragraph 1) and factor (§ 39f),
Number of children's allowances for tax classes I to IV (§ 38b, paragraph 2),
free amount and Added amount (§ 39a),
Amount of contributions for private health insurance and for private care-compulsory insurance (§ 39b, paragraph 2, sentence 5, point 3) (d) for a period of 12 months if the employee so requests,
Communication that the working wage paid by an employer is subject to an agreement in order to avoid double taxation, it must be exempted from the payroll tax if the employee or the employer so requests.
(5) 1The conditions for a worker who are less favourable to him or her are less than the conditions of the employee. The employee is obliged to inform the tax office of this and to have the tax class and the number of children's allowances changed immediately. 2This shall apply in particular where the conditions for taking into account the amount of the lone parent for which the control class II is applied are not taken into account. 3A communication is not required if the deviation concerns an issue that leads to a change in the data to be transmitted by the reporting authorities pursuant to § 39e (2) sentence 2. 4If the employee does not comply with his/her obligation, the tax office shall change the tax class and the number of children's allowances from the office of office. 5If the change in payroll tax characteristics does not change, the tax office has to demand too little wage tax levied by the employee if it exceeds 10 euros.(6) 1Change the conditions for the tax class or the number of children's allowances in favour of the employee, the employee may apply to the tax office to change the wage tax deductitiy. 2The change is to be made with effect from the first day of the month in which for the first time the requirements for the change were available. 3Spouses, both of which are in a service relationship, may apply to the Tax Office once in the course of the calendar year to amend the tax classes. 4This applies regardless of the automated formation of the control classes in accordance with § 39e (3) sentence 3 as well as a change of this automated education requested by the spouses. 5The tax office shall make a change in accordance with rate 3 with effect from the beginning of the calendar month following the application. 6To take account of the change in the current calendar year, the application for rate 1 or 3 shall be no later than 30 years. The European Commission(7) 1If an unrestricted income tax is limited to income tax, he shall immediately inform the tax office of this. 2The tax office has to change the wage tax deductions from the date of the entry of the limited income tax liability. 3(1), sentences 5 to 8 shall apply accordingly. 4If the notice is not received, the tax office shall demand too little wage tax levied by the employee if it exceeds 10 euros.(8) 1The employer is entitled to use the wage tax deduction characteristics only for the withholding of the wage and church tax. 2It may only disclose it without the consent of the employee, insofar as this is permitted by law.(9) 1is an order that is contrary to the order, intentionally or in a reckless manner, against paragraph 8 of a wage tax deductible. 2The administrative offence can be punished with a fine of up to ten thousand euros. Unofficial table of contents
§ 39a Free Amount and Invoice Amount
(1) 1At the request of the unrestricted The tax office shall determine the amount of a total amount to be deducted from the working wage as a whole from the sum of the following amounts:
Advertising costs incurred by income from non-self-employed work as far as the employee-lump sum (§ 9a sentence 1 (1) (a)) or in the case of pensions is Lump sum (section 9a, first sentence, point 1, point (b)),
Special expenditure as defined in Article 10 (1) (4), (5), (7) and (9), and (1a) and (10b), insofar as they are exceed the special expenditure of 36 euros,
the amount to be granted in accordance with § § 33, 33a and 33b (6) due to exceptional charges ,
the lump sums for disabled people and survivors (§ 33b, paragraphs 1 to 5),
the increase amount according to § 24b, paragraph 2, sentence 2,
the following amounts, as defined in § 37 (3) the determination of income tax advance payments must be taken into account:
the amounts according to § 10d paragraph 2, § § 10e, 10f, 10g, 10h, 10i, according to § 15b of the Berlin Promotion Act or according to § 7 of the Support Area Act,
the negative sum the income within the meaning of the first sentence of Article 2 (1), points 1 to 3, 6 and 7 and the negative income referred to in Article 2 (1), first sentence, point 5,
shall be four times the Tax reduction in accordance with § § 34f and 35a
the free amounts pursuant to § 32 (6) for each child within the meaning of § 32 (1) to (4), for which no claim to Child benefits. 2To the extent that children's allowances have been taken into account in accordance with § 38b (2), the number of children's allowances shall be reduced accordingly. 3The employee is obliged to have the allowance determined in accordance with the first sentence changed if a child allowance according to § 38b (2) is taken into account for the child,
an amount for a second or another service ratio as a whole up to the amount of the taxable annual amount rounded off to the full euro in accordance with § 39b (2) sentence 5, up to the in the case of the employee's tax leave, which is to be applied to the wage tax deducted from the working wage from the first employment relationship, the wage tax is not to be levied. 2A prerequisite is that
the annual earnings from the first service is less than the entry amount determined in accordance with the first sentence, and
at the level of the amount for a second or further service ratio at the same time for the first The service ratio is determined by an amount to be added to the working wage (amount to be paid).
3If the first service ratio is to be used to determine a free amount according to points 1 to 6 and 8, it is only necessary to determine the amount of the allowance. the amount surpassing this allowance shall be taken into account as an amount of the amount to be paid. 4If the free amount is higher than the amount of the allowance, only the amount of the allowance that exceeds the amount of the allowance must be taken into account,
Relief amount for single parents (§ 24b) in the case of widows not belonging to tax class II.
2The total amount to be deducted and the amount of the amount to be paid shall apply with the exception of the first sentence of 1 (4) and subject to sentences 3 to 5, for the entire duration of a calendar year. 3The sum of the amounts determined in accordance with points 1 to 3 and 4a to 8 shall be the maximum for a period of two calendar years from the beginning of the calendar year for which the free amount is for the first time applicable or amended; shall be considered. 4The worker may apply for a change in the amount of the allowance within that period if the circumstances change in his favour. 5Change the circumstances in his or her favour, he is obliged to notify the tax office immediately.(2) 1The application referred to in paragraph 1 shall be submitted in accordance with officially prescribed form and shall be signed by the employee on its own hand. 2The deadline for submitting applications is 1. October of the previous year for which the allowance is to apply. 3It ends on 30. November of the calendar year in which the free amount applies. 4The application shall be inadmissible in respect of a free amount from the sum of the expenses and amounts eligible under the first sentence of the first sentence of paragraph 1 to 3 and 8, if the expenses within the meaning of Section 9, insofar as they are Employee-lump sum, the expenses within the meaning of § 10 (1) (4), (5), (7) and (9) and (1a), § § 10b and 33 as well as the deductible amounts in accordance with § § 24b, 33a and 33b (6) shall not exceed a total of 600 euros. 5The tax office may waive the worker's details if he or she
no more than the free amount that was determined for the previous calendar year, and
assures that the authoritative conditions have not changed significantly.
6The tax office has the free amount by splitting into Monthly allowances, if necessary in weekly and daily allowances, to be distributed evenly on the months of the calendar year following the submission of the application. 7By way of derogation, an allowance applied for in the month of January of a calendar year shall be subject to the effect of 1. It shall be taken into account in January of this calendar year. 8If the employee is subject to limited income tax, the tax office shall have the amount of the allowance determined in accordance with paragraph 4, divided into monthly amounts, if necessary in weeks and daily amounts, in each case on the basis of the estimated The duration of the service shall be distributed evenly in the calendar year. 9The rates 5 to 8 shall apply in accordance with the first sentence of paragraph 1 of the first sentence of paragraph 1.(3) 1For spouses, both of which are subject to an unlimited income tax and are not permanently separated, the sum of the amounts eligible under the first sentence of paragraph 1 (2) to (4) and (5) shall be determined jointly; the the amount referred to in the first sentence of paragraph 1 of paragraph 1 shall be doubled. 2For the purposes of applying the fourth sentence of paragraph 2, the sum of the expenses for both spouses within the meaning of § 9, insofar as they exceed the employee's lump sum, and the expenses within the meaning of § 10 Paragraph 1 (4), (5), (7) and (9) and (1a), Articles 10b and 33 and the deductible amounts in accordance with Articles 24b, 33a and 33b (6). 3The sum determined in accordance with the first sentence shall be divided up to half the spouses, if wage tax deduction characteristics are formed for each spouse and the spouses do not apply for a different allocation. 4For another breakdown, the second sentence of paragraph 1 shall apply accordingly. 5For a worker whose marriage has been dissolved in the calendar year for which the allowance is valid and whose previous spouse has remarried in the same calendar year, the following shall be eligible under the provisions of paragraph 1. To determine amounts exclusively on the basis of the conditions fulfilled in his/her person. 6Sentence 1, second half-sentence, shall also apply if the collective income tax is to be determined in accordance with Section 32a (6).(4) 1For a limited income-taxable employee, for which § 50 (1) sentence 4 applies, the tax office shall, upon request, determine an allowance to be deducted from the working wage as a whole from the sum of the total amount of the employee's income. the following amounts:
Costing expenses incurred in the income of non-self-employed work, in so far as they exceed the amount of the worker's lump sum (Article 9a, first sentence, point 1 (a)) or, in the case of pensions, the lump sum (Article 9a, first sentence, point 1 (b)),
Special editions within the meaning of § 10b in so far as they exceed the special expenditure-lump sum (§ 10c), and the amounts deductible as special expenses according to § 10e or § 10i, but only after Completion or acquisition of the beneficiary or after completion of the beneficiary measure,
the amount of the allowance or the amount of the invoice referred to in paragraph 1 Item 1 (7).
2The application may only be made on the form of an officially prescribed form until the end of the calendar year for which the wage tax deduction characteristics apply.(5) If too little payroll tax has been levied on the grounds that an allowance has been found to be inaccurate as a wage tax deduction, the tax office shall require the employee to recover the shortfall if it exceeds 10 euros.
(+ + + § 39a: Zur Application § 52 + + +) Unofficial table of contents
§ 39b withholding of the payroll tax
(1) In case of unlimited and limited income tax payers The employer shall carry out the wage tax withdrawal in accordance with the provisions of paragraphs 2 to 6.(2) 1For the withholding of the payroll tax from the current wage, the employer has to determine the amount of the current wage in the wage payment period and to count on an annual working wage. 2The working wage of a monthly wage payment period is set at twelve, the working wage of a weekly payroll period with 360/7 and the working wage of a daily wage payment period with 360 multiple times. 3From the highly-calculated annual wage, a possible allowance (§ 19 (2)) and the amount of the retirement allowance (§ 24a) are to be deducted. 4In addition, the highly-calculated annual wage is a free amount (§ 39a (1)) or an amount of invoice (§ 39a (1) (7)), which may be used as a wage tax deduction for the wage payment period. Multiplied by the appropriate application of sentence 2, to be reduced or increased. 5The reduced or increased highly-calculated annual work wage, reduced by
the employee's lump sum (§ 9a, first sentence, point 1 (a)) or, in the case of pensions, the lump sum (§ 9a sentence 1 (1) (b)) and the supplement to the allowance (§ 19 (2)) in the control classes I to V,
the amount of special expenditure (§ 10c sentence 1) in the control classes I to V,
a precautionary lump sum from the partial amounts
for pension insurance for employees who are insured in the statutory pension insurance or from the statutory pension insurance in accordance with § 6 (1) (1) of the Sixth Book of Social Code is exempt, in tax classes I to VI, in the amount of the amount which, based on the working wage, is 50 percent of the contribution in the general pension insurance, taking into account the respective Contribution measurement limits,
for health insurance in the case of employees insured in statutory health insurance, in the tax classes I up to VI in the amount of the amount, based on the working wage, taking into account the contribution rate limit, the reduced contribution rate (§ 243 of the Fifth Book of the Social Code) and the supplementary contribution rate of the health insurance fund (§ 242 of the Fifth Book) Social Code) corresponds to the employee share of an insured employee,
for the care insurance of employees who are in the social Insurance cover, in tax classes I to VI, equal to the amount of the employee share of a salary, based on the working wage, taking into account the contribution rate limit and the national contribution rate. In accordance with Article 55 (3) of the Eleventh Book of the Social Code, if the conditions are met, the employee shall be increased by the contribution surcharge of the employee, if the conditions are fulfilled,
for health insurance and for private care-compulsory insurance for employees not covered by point (b) and (c), in tax classes I to V at the level of the Employers notified contributions within the meaning of section 10 (1) (3), if possible, multiplied by the appropriate application of the second sentence, to an annual amount, reduced by the amount of the amount paid in relation to the working wage, taking into account the the contribution rate and the reduced contribution rate in statutory health insurance as well as the national contribution rate in the social care insurance scheme corresponds to the employer's share of an insured employee, if the employer is legally obliged to provide grants for the employee's health and care insurance contributions;
compensation within the meaning of section 24 (1) shall not apply to the application of points (a) to (c) , at least for the sum of the amounts referred to in points (b) and (c), or for the partial amount referred to in point (d), an amount equal to 12% of the wage, not more than EUR 1 900 in the tax classes I, II, IV, V, VI and up to a maximum of EUR 3 000 in tax category III,
the amount of the relief for single parents for a child (Section 24b (2) sentence 1) in the tax bracket II,
gives the annual amount to be taxed. 6For the annual amount to be taxed, the annual wage tax is to be calculated in the tax classes I, II and IV in accordance with Article 32a (1) and in tax class III in accordance with Section 32a (5). 7In tax classes V and VI, the annual wage tax shall be calculated, which shall be equal to twice the difference between the tax amount for one-quarter and the tax amount for three-quarters of the amount to be paid. taxable annual amount pursuant to section 32a (1); the annual income tax, however, amounts to at least 14 per cent of the annual amount, for the part of the annual amount exceeding EUR 9 873 not more than 42 per cent, and for the part exceeding EUR 26 441 of the annual amount to be taxed 42 per cent as well as 45 per cent of the part of the annual amount to be taxed in excess of the 200 584 euro. 8For the payroll tax calculation, the tax class shared as a payroll deduction property is authoritative. 9The monthly payroll tax is 1/12, the weekly payroll tax is 7/360 and the daily payroll tax is 1/360 of the annual wage tax. 10fractions of a cent resulting from the calculation in accordance with sentences 2 and 9 shall remain out of approach. 11The payroll tax payable on the payroll period must be withheld from the working wage. 12In general or on request, the Office of the Office of Operations may allow the payroll tax to be determined under the conditions set out in § 42b (1) after the anticipated annual wage, if it is guaranteed that the the applicable annual wage tax (§ 38a (2)) shall not be undershot.(3) 1In order to withhold the payroll tax from any other reference, the employer has to determine the prospective annual wage without the other reference. 2If the employee has not presented wage tax certificates from previous employment relationships in the calendar year, the estimated annual earnings of the working wage for periods of employment shall be determined in the case of the determination of the annual salary. former employers with the amount to be deducted if the current working wage is extrapolated to previous employers during the month of payment of the other reference in accordance with the period of employment. 3The forecast annual salary is the amount of the allowance (§ 19 (2)) and the amount of the retirement allowance (§ 24a) if the conditions for the deduction of these amounts are fulfilled in each case, as well as a possible year-on-year allowance as a wage tax deduction, and to increase the amount of the annual amount of the annual allowance. 4For the annual wage (the relevant annual wage), the wage tax is to be determined in accordance with the provisions of the fifth sentence of paragraph 2. 5Furthermore, the annual wage tax is to be determined for the relevant annual wage, with the inclusion of the other reference. 6The other reference is to reduce the amount of the allowance and the amount of the retirement pension if the conditions for the deduction of these amounts are fulfilled and where they are not in the tax calculation for the relevant annual work wage has been taken into account. 7For the payroll tax calculation, the tax class shared as a payroll deduction property is authoritative. 8The difference between the determined annual wage tax amounts is the payroll tax, which is to be withheld from the other reference. 9In the case of any other reference within the meaning of Article 34 (1) and (2) (2) and (4), the payroll tax is to be reduced in such a way that the other reference to the application of the fifth rate is to be set at one fifth and the difference between the amount of the difference is to be fivefold in the sense of sentence 8; Article 34 (1), third sentence, is to be applied mutaficly. 10Any other reference within the meaning of Article 34 (1) and (2) (4) shall be included in the application of sentence 4 in the basis of assessment of the precautionary flat rate referred to in paragraph 2, sentence 5, point 3.(4) In the calendar years 2010 to 2024, paragraph 2, sentence 5, point 3, point (a) shall apply with the proviso that in the calendar year 2010 the amount determined shall be limited to 40 per cent and that percentage shall be limited by 4 in each subsequent calendar year. percentage points.(5) 1If the employer only pays for disbursements for the payroll period and makes a payroll accounting for a longer period (payroll accounting period), he may be the payer for the payroll period as a by way of derogation from § 38 (3), the payroll tax is kept in the pay-off period. 2Sentence 1 shall not apply if the payroll accounting period exceeds five weeks, or if the payroll calculation does not take place within three weeks of the end of the period. 3The tax office may order the payroll tax to be withheld from the payment of the payments if the wage tax collection is not otherwise secured. 4If, because of a particular type of remuneration, neither a wage payment period nor a payroll accounting period can be established, the sum of the actual working days or working weeks shall be considered as the payroll period.(6) 1The Federal Ministry of Finance, in agreement with the supreme financial authorities of the Länder, shall draw up, on the basis of paragraphs 2 and 3, a programme schedule for the machine calculation of the payroll tax; and to make known. 2In the programme schedule, the rules in paragraphs 2 and 3 may be dismissed if the result of the machine calculation of the payroll tax is the result of an income tax assessment
(+ + + § 39b paragraph 2 S 5 (FG). 2015 -07-23): For application see § § 52 (37b) sentence 1 and 2 (F. 2015 -07-16) + + +)
§ 39b para. 2 sentence 5 no. 3 final sentence half-sentence 1 (italic print): Before the word "compensation", the sentence designation was removed from the federal law-sheet unofficial table of contents
§ 39c withholding the payroll tax without payroll characteristics
(1) 1As long as the employee is the employer for the purpose of the retrieval of the electronic wage tax deduction characteristics (§ 39e (4) sentence 1) the identification number assigned to it and the date of birth culpably not notified to it or the Federal Central Office for Taxes the notification of electronic payroll tax deductitiy , the employer has to determine the payroll tax in accordance with tax class VI. 2If the employer is unable to obtain the electronic wage tax characteristics due to technical malfunctions, or if the employee has not to represent the missing notification of the identification number to be assigned, the employer has the right to: Employers for the wage tax calculation are to lay down the expected wage tax deduction characteristics within the meaning of section 38b at the latest for the duration of three calendar months. 3If the identification number and the date of birth have not been notified after the end of the three calendar months of the workers, a retroactive sentence of 1 shall apply. 4As soon as the employer has the electronic payroll tax characteristics in the cases of the second sentence, the payroll tax investigations for the preceding months must be reviewed and, if necessary, changed. 5The payroll tax, which is too little or too much, is to be compensated for in the next wage bill.(2) 1If an application is not made pursuant to Article 39 (3) sentence 1 or § 39e (8), the employer shall determine the payroll tax in accordance with tax class VI. 2If, within six weeks after entry into the service or after the beginning of the calendar year, the employee presents a certificate of pay tax deducting, the first sentence of the first sentence of paragraph 1 and 5 shall apply mutaly.(3) 1In the cases referred to in the first sentence of Article 38 (3a), the third party may determine the payroll tax for another reference of 20 per cent, irrespective of the employee's wage tax deduction characteristics, if the relevant annual work wage is determined by the Section 39b (3), plus the other reference, does not exceed EUR 10 000. 2When determining the relevant annual work wage, only the wage payments of the third party must be taken into account. unofficial table of contents
§ 39e Procedure for the formation and application of electronic wage tax deductitiy
(1) 1The Federal Central Office for Taxes automatically automatically forms the tax class for each employee and for the children to be taken into account in tax classes I to IV, the number of children's allowances in accordance with section 38b (2) sentence 1 as wage tax deduction characteristics (§ 39 (4) sentence 1 (1) and (2)); for amendments, § 39 (2) shall apply mutagenically. 2To the extent that the tax office forms wage tax deduction characteristics in accordance with § 39, it shall communicate it to the Federal Central Office for Taxes for the purpose of providing it for automated retrieval by the employer. 3Wage tax deduction characteristics shall be provided at the earliest with effect from the beginning of the calendar year for which they are to be applied, but not at a point in time prior to the commencement of the service.(2) 1The Federal Central Office for Taxes stores the wage tax deduction characteristics for the purpose of providing automatically callable wage tax deduction characteristics for the employer, specifying the identification number as well as for each of the following: Taxable the following data on the data referred to in § 139b (3) of the Tax Code:
legal affiliation to a tax-raising religious community, as well as the date of entry and exit,
Marital status as well as the day of the establishment or dissolution of the marital status, and where married the spouse's identification number,
Children with their identification number.
2The authorities responsible for reporting in accordance with state law (reporting authorities) have the Federal Central Office for Control the data referred to in points 1 to 3 of the first sentence and the changes in the message register, indicating the identification number and the day of birth. 3In the cases of sentence 1 (3), the obligation to notify is only if the child is registered with the main residence or sole residence in the area of responsibility of the reporting authority, and as long as the child is 18. Life year has not yet been completed. 4If the identification number has not yet been allocated, the reporting authority shall notify the data, indicating the preliminary processing property in accordance with section 139b (6), second sentence, of the tax code. 5For data transmission, § 6 (2a) of the Second Federal Reporting Data Regulation (BundesmeldedatenüberDetermination) of 31 applies. July 1995 (BGBl. 1011), as last amended by Article 1 of the Regulation of 11 June 2008. March 2011 (BGBl. 325) has been amended, as amended in each case.(3) 1The Federal Central Tax Office shall keep the identification number, the date of birth, the characteristics of the church tax deduction and the wage tax characteristics of the employee pursuant to Article 39 (4) for free automated Access by the employer according to officially prescribed data set (electronic payroll tax deduction characteristics). 2If a worker is working side by side with a number of employers, it is necessary to provide electronic payroll tax characteristics for each additional service. 3If employees are married in the course of the calendar year, the automated creation of the control classes shall be:
Control class III to be formed when the requirements of § 38b (1) sentence 2 (3) (a) double letter (aa) are present;
For both spouses, tax class IV is to be formed if the requirements of § 38b (1) sentence 2 (4) are available.
4The Federal Central Office for Taxes shall bring together the electronic wage tax characteristics of the employee for the purpose of providing them in accordance with the first sentence with the economic identification number (Section 139c of the Tax Code) of the employer.(4) 1The employee must inform each of his/her employers when they enter the employment relationship for the purpose of the withdrawal of the wage tax deductitiy,
such as the identification number and the day of birth,
whether it is the first or another service ratio (§ 38b Paragraph 1 sentence 2 number 6) and
whether and to what extent a free amount determined in accordance with § 39a paragraph 1 sentence 1, point 7 is to be retrieved.
2The employer has at the beginning of the service ratio, to retrieve the electronic payroll tax deductible for the employee at the Federal Central Office for Taxes by remote data transmission and to take them into the pay account for the employee. 3For the retrieval of electronic payroll characteristics, the employer must be authenticated and his economic identification number, the employee's data as set out in the first sentence of 1 and 2, the date of the commencement of the contract. The service and any information referred to in the first sentence of the first sentence of paragraph 3. 4In order to check the plausibility of the identification number, the Federal Office of the Federal Central Office (Bundeszentralamt für taxes) shall keep the rules applicable to the employer. 5The employer shall immediately inform the Federal Central Office of Taxes by remote data transmission the day of termination of the service. 6The employer shall appoint a third party to carry out the wage tax deduction, the third party shall be required to authenticate himself for the data retrieval and, in addition, to inform the third party of his economic identification number. 7For the use of the electronic wage tax deduction characteristics, the protective provisions of § 39 (8) and (9) shall apply mutagenly.(5) 1The recalled electronic wage tax deduction characteristics shall be applied by the employer for the implementation of the employee's wage tax deduction until
The Federal Central Office for Taxation amended electronic payroll tax deduction characteristics provides or
the employer notifies the Federal Central Office of Taxes the termination of the service.
2You are in the the usual payroll accounting. 3The employer is obliged to consult and retrieve the notices and electronic payroll tax features provided by the Federal Central Office for Taxation on a monthly basis.(6) 1In relation to the employer, the wage tax deduction characteristics (§ 39 (4)) are deemed to have been announced with the call for electronic payroll tax deduction characteristics. 2A right of appeal is not required. 3The wage tax deduction characteristics shall be deemed to be known to the employee as soon as the employer gives the employee the expression of the payroll accounting with the electronic data referred to in the second sentence of paragraph 5. Wage tax deductitiy has been handed out or made available electronically. 4The electronic wage tax deduction characteristics shall be communicated to the taxable person at the request of the competent tax office or shall be provided electronically. 5If the employee is aware that the electronic payroll tax deduction characteristics differ in his favour from the wage tax deduction characteristics to be made in accordance with § 39, he is obliged to inform the tax office immediately. 6The taxable person can nominate the tax office
to the employer, which is authorized to retrieve electronic payroll tax deductions (positive list) or is not eligible (negative list). 2For this purpose, the employer shall inform the employee of his/her economic identification number. 3For the use of the economic identification number, the protection requirements of § 39 (8) and (9) shall apply, or
the education or the provision of electronic payroll tax deductions in general or leave it generally free.
7The taxable person exercising his right to sentence 6, he has the positive list, which Negative list, general blocking or general activation in a provided electronic procedure or according to officially prescribed form, to be transmitted to the tax office. 8If an employer who wishes to retrieve data is not provided with electronic payroll characteristics due to a blocking under sentence 6, the employer shall be notified of the blocking and the employer shall have the payroll tax after Tax class VI to be determined.(7) 1At the request of the employer, the Office of the Office of the Office of Operations may allow unreasonable hardship to be prevented from participating in the retrieval procedure. 2The application of an employer without a mechanical wage bill, which employs only employees in the context of a marginal employment in his private household within the meaning of Section 8a of the Fourth Book of the Social Code, is to be accepted. 3The employer shall have a list of employed workers, indicating the identification number and the date of birth of the employee, indicating the economic identification number of the employer. shall be attached. 4The application must be submitted annually and signed by the employer in accordance with officially prescribed form. 5The Office Financial Office shall forward to the employer, for the purpose of carrying out the wage tax deduction, for a calendar year, a employer-related certificate containing the employee's salary tax characteristics (certificate for the the wage tax deductitiy) and any changes. 6This certificate as well as the change notifications shall be taken as receipts to the payroll account and shall be kept until the end of the calendar year. 7(5), first and second sentence, and the third sentence of paragraph 6 shall apply accordingly. 8The employer shall immediately inform the Office of the Office of the Office of the Office of the Office of the Service of the termination of the service.(8) 1If an employee is not assigned an identification number unlimited in accordance with § 1 (1), the residence tax office has, on request, a certificate for the payroll tax deductions for the duration of a worker's salary. Calendar year. 2This certificate replaces the obligation and entitlement of the employer to retrieve the electronic payroll tax characteristics (paragraphs 4 and 6). 3In this case, the identification number shall be replaced by the wage-tax ordering feature in accordance with § 41b, second sentence, sentence 1 and 2. 4For the purposes of carrying out the wage tax deduction, the employee shall have his employer, before the beginning of the calendar year or upon entry into the employment relationship, the certificate issued in accordance with the first sentence, for the payroll deduction. . 5§ 39c (1), Sentences 2 to 5, shall apply mutatily. 6The employer shall receive the certificate for the payroll tax deductiation and keep it during the service period, at the latest until the end of the respective calendar year.(9) Where the economic identification number has not yet been or is not fully introduced, the tax number of the permanent establishment or part of the employer's holding shall be replaced by the tax number of the employer, in which the working wage of the employer for the purposes of deducting the payroll tax The data stored by the Federal Central Office for Taxes pursuant to the first sentence of the second sentence may also be used for the examination and implementation of the income tax (§ 2) of the taxable person for periods of assessment. 2005. unofficial table of contents
(1) 1For spouses who are in the Tax class IV (Section 38b (1), second sentence, point 4), the tax office, at the request of both spouses according to § 39a, instead of the tax class combination III/V (§ 38b (1) sentence 2, point 5), has in each case the tax class IV in the To form a connection with a factor to determine the payroll tax if the factor is less than 1. 2The factor is Y: X and calculated by the tax office with three decimal places without rounding. 3"Y" means the expected income tax for both spouses in accordance with the splicing procedure (Article 32a (5)), taking into account the deduction amounts referred to in § 39b (2). 4"X" is the sum of the expected payroll tax for the application of the tax class IV for each spouse. 5The tax amounts of the calendar year for which the factor is to apply for the first time are the decisive factors.6The calculation basis for Y shall be based on the annual wages of the first employment relationships. in addition, only amounts which could be determined as a free amount in accordance with Article 39a (1), first sentence, points 1 to 6, and which could be constituted as a tax deduction; allowances shall not be constituted by the factor as a deduction for wage tax deductible. 7In the cases referred to in Article 39a (1), first sentence, point 7, the calculation of Y and X shall take into account the amounts of the amounts to be paid; the amounts to be added shall be, in addition, the wage tax deduction for the first employment relationship in the EU. 8Work wages from second and further service ratios (tax class VI) are not to be taken into account in the factor procedure. 9The factor established in accordance with the first sentence shall be valid until the end of the calendar year following the calendar year in which the factor is the first or most recently amended. 10The spouses may apply for a change in the factor if the annual wages of the year in which the factor is determined change in the sense of the sixth sentence. 11If there is a notification obligation pursuant to section 39a (1) sentence 5 or if a change in the amount of the free amount is requested in accordance with Article 39a (1) sentence 4, the ad or the request for amendment of the free amount shall be deemed to be at the same time as a request for adjustment of the factor.(2) The employer has to apply tax class IV and the factor for the withholding of the wage tax from the wage.(3) 1§ 39 (6) sentences 3 and 5 shall apply with the proviso that the amendments referred to in the first sentence of paragraph 1 and 11 shall not be subject to changes within the meaning of Article 39 (6) sentence 3. 2§ 39a is to be applied with the proviso that an application for an officially prescribed form (§ 39a paragraph 2) is required only if, at the time of factor determination, amounts pursuant to section 39a (1), first sentence, points 1 to 6, are required. shall be taken into account.(4) The factor procedure must be taken into account in the programme schedule for the machine calculation of the payroll tax (§ 39b paragraph 6).
(+ + + § 39f para. 1 sentence 9 to 11 and others). 3 sentence 1 (F. 2015 -07-28): For application see Section 52, para. 37a (F. 2015 -07-28) + + +) unofficial table of contents
§ 40 lump-sum payment of payroll tax in Special cases
(1) 1The office tax office (Section 41a (1), first sentence, point 1) may, at the employer's request, allow the payroll tax to be determined with a view to taking into account the provisions of section 38a. where
by the employer is other references in a larger number of Cases are granted or
In a larger number of cases, payroll tax is to be levied because the employer does not keep the payroll tax in accordance with the rules of law
2In determining the rate of flat-rate tax, it should be taken into account that the assumption by the employer of the flat-rate payroll tax, as prescribed in paragraph 3, is a value of money in the form of a value In the sense of Section 8 (1), it is a net tax rate. 3The lump-sum payment shall be excluded in the cases referred to in the first paragraph of sentence 1 where the employer grants to an employee other references of more than EUR 1 000 in the calendar year. 4The employer shall attach a calculation to the application from which the average tax rate is calculated on the basis of the average annual wages and the average annual wage tax in each Tax class for those workers to whom the pay is to be granted or granted.(2) 1By way of derogation from paragraph 1, the employer may levy the payroll tax at a rate of withholding tax of 25%, insofar as it is
working day meals in use to the employees free of charge or discounted or cash grants to another company providing work-related meals to the employees Workers free of charge or with reduced prices. 2A prerequisite is that meals are not agreed as salary components,
or on the initiative of a third party to the employees on the occasion of a professional activity outside his home and first place of activity, provide meals to be used in accordance with § 8 (2), sentence 8 and 9, with the property reference value,
Pay the work wage on the occasion of business events,
Recovery grants awarded when these together with recovery aid which was granted earlier in the same calendar year, EUR 156 for the worker, EUR 104 for the spouse and EUR 52 for each child, and the employer ensures that the aid is payable For recovery purposes,
Remuneration for catering additional expenses on the occasion of an activity within the meaning of Article 9 (4a), second sentence, or sentence 4 shall be paid to the extent that: the remuneration, in accordance with Article 9 (4a), sentences 3, 5 and 6, exceeds by more than 100 per cent by no more than 100%,
the employees in addition to the anyway , this also applies to accessories and Internet access, free of charge or if approved by data processing equipment. 2The same applies to the employer's grants, which are paid in addition to the already-trained working wage to the employee's expenses for Internet use.
2The employer the payroll tax can be deducted at a rate of 15 per cent for benefits in kind in the form of the unpaid or reduced transport of a worker between the place of residence and the first place of activity, and journeys pursuant to section 9 (1) sentence 3 (4a) 3 and, in addition to the already-trained working wage, apply to the expenses of the employee for journeys between the home and the first place of activity, as well as journeys pursuant to § 9 (1) sentence 3 (4a) sentence 3, to the extent that these Pay does not exceed the amount which the employee could claim as an advertising cost in accordance with Article 9 (1), third sentence, point 4 and paragraph 2, if the deductions were not taxed on a flat-rate basis. 3The deductions taxed on a flat-rate basis in accordance with the second sentence of Article 9 (1) sentence 3 (4) and (2) shall reduce the costs of advertising which shall be deducted from the application of Section 40a (1) to (4).(3) 1The employer has to take over the flat-rate payroll tax. 2He is the debtor of the flat-rate payroll tax; flat-rate payroll tax on the employee is deemed to be a closed working wage and does not reduce the tax base. 3The flat-rate taxed wage and the flat-rate payroll tax stay out of the way with an apportionment of income tax and wage tax-year compensation. 4The flat-rate payroll tax is not to be applied to the income tax or to the annual wage tax.
§ 40a lump-sum payment of the payroll tax on part-time employees and marginally employees
(1) 1The employer can do without the Retrieval of electronic wage tax deductitiy (§ 39e paragraph 4 sentence 2) or the submission of a certificate of pay tax deduction (§ 39 (3) or § 39e (7) or (8)) for employees who are employed only in the short term, who are Wage tax with a flat tax rate of 25 percent of the wage. 2A short-term employment is available when the employee is occasionally employed by the employer, not on a regular basis, the duration of the employment does not exceed 18 consecutive working days, and
The working wage during the period of employment 68 euros on average per working day or
the employment becomes immediately necessary at an unpredictable time.
(2) The employer can do without the call electronic wage tax deduction characteristics (§ 39e paragraph 4 sentence 2) or the presentation of a certificate for the payroll deduction (§ 39 paragraph 3 or § 39e paragraph 7 or paragraph 8) the payroll tax including solidarity surcharge and church taxes (uniform flat-rate tax) for the remuneration of marginal employment within the meaning of Section 8 (1) (1) or (8a) of the Fourth Book of the Social Code, for which he makes contributions in accordance with Section 168 (1) (1b) or (1c) (minor) (minor) Employees subject to an insurance obligation) or in accordance with § 172 (3) or (3a) (insurance-free or minor employees exempted from the insurance obligation) or in accordance with § 276a (1) (insurance-free employees) of the Sixth Book The Social Code has to be paid, with a uniform rate of flat-rate tax of 2 per cent of the amount of the work pay.(2a) If, in the cases referred to in paragraph 2, the employer has not made any contributions pursuant to Section 168 (1) (1b) or (1c) or § 172 (3) or (3a) or § 276a (1) of the Sixth Book of Social Code, he may not be required to make any contribution to the of electronic wage tax deduction characteristics (§ 39e (4) sentence 2) or the presentation of a certificate of pay tax deduction (§ 39 (3) or § 39e (7) or (8)) the payroll tax with a flat rate of 20 percent of the tax deductible Collect work charges.(3) 1By way of derogation from paragraphs 1 and 2a, the employer may, without the call for electronic payroll tax deduction characteristics (§ 39e (4) sentence 2) or the submission of a certificate for the deduction of payroll tax (§ 39), (3) or 39e (7) or (8) in the case of auxiliary staff employed in agricultural and forestry holdings within the meaning of Article 13 (1) (1) to (4) exclusively with typical agricultural or forestry works which: Wage tax with a flat tax rate of 5 percent of the wage. 2Auxiliary staff within the meaning of this provision shall be persons employed for the purposes of execution and for the duration of work which does not incur all year; employment with other agricultural and forestry Work is not harmful if its duration does not exceed 25 per cent of the total duration of employment. 3auxiliary staff are not employees who belong to the agricultural and forestry specialists or who employ the employer for more than 180 days in the calendar year.(4) The lump-sum payments referred to in paragraphs 1 and 3 are inadmissible
in the case of workers whose working wage is during the period of employment, an average of 12 euros per hour of work,
for workers who are employed by the same employer for another employment Wage tax deducted pursuant to section 39b or section 39c.
(5) § 40 (3) shall apply to the lump-sum payments referred to in paragraphs 1 to 3.(6) 1The Deutsche Rentenversicherung Knappschaft-Bahn-See is responsible for the collection of the uniform flat-rate tax in accordance with paragraph 2 of this article. 2The rules on the tax withdrawal from the working wage should be applied accordingly. 3For the registration, removal and enforcement of the uniform flat-rate tax, as well as the collection of a sowing surcharge and the payment method for the uniform flat-rate tax, the regulations for the contributions according to § 168 shall apply. Paragraph 1 (1b) or (1c) or in accordance with Article 172 (3) or (3a) or in Section 276a (1) of the Sixth Book of Social Code. 4The Deutsche Rentenversicherung Knappschaft-Bahn-See (German Pension Insurance) has to divide the uniform flat-rate tax on the statutory bodies; for reasons of simplicity, 90 per cent of the uniform flat-rate tax is not required. on the payroll tax, 5 percent on the solidarity surcharge, and 5 percent on church taxes. 5The churches with the right to survey have to agree on a division of the church tax share and inform this of the Deutsche Rentenversicherung Knappschaft-Bahn-See (German Pension Insurance). 6The Deutsche Rentenversicherung Knappschaft-Bahn-See is entitled to collect the uniform flat-rate tax in accordance with paragraph 2 together with the social security contributions from the employer. Non-official table of contents
§ 40b Flat-rate payroll tax on certain benefits of the future
(1) The employer can pay the payroll tax from the grants to establish a non-funded occupational pension scheme to a pension fund with a flat tax rate of 20 percent of the benefits.(2) 1(1) (1) shall not apply in so far as the employer's allowances to be taxed exceed EUR 1 752 in the calendar year or are not related to his first employment relationship. 2If a number of employees are insured jointly in the pension fund, the allowance for the individual worker shall be the partial amount, which shall be the result of a breakdown of the total benefits by the number of beneficiaries. workers who do not exceed EUR 1 752, where employees are not included in the amount of more than EUR 2 148 in the calendar year. 3The amount of EUR 1 752 shall be multiplied by the number of calendar years in which the employer has provided an employer for the employee on the occasion of termination of the employment relationship. of the worker to the employer; in this case, the second sentence shall not apply. 4The multiplied amount shall be reduced by the amount of the benefits, taxed on a flat-rate basis in accordance with paragraph 1, by the employer in the calendar year in which the service is terminated and in the previous six calendar years. has performed.(3) From the contributions to an accident insurance of the employee, the employer may levy the payroll tax with a flat rate of 20 per cent of the contributions if several employees are insured together in an accident insurance contract and the partial amount resulting from the breakdown of the total contributions after deduction of the insurance tax by the number of the beneficiary workers does not exceed 62 euro in the calendar year.(4) In the cases of § 19 (1) sentence 1 (3) sentence 2, the employer shall levy the payroll tax with a flat rate of 15 per cent of the special payments.(5) 1§ 40 (3) shall apply. 2The application of Section 40 (1), first sentence, point 1 to references within the meaning of paragraph 1, paragraph 3, and paragraph 4 is excluded.
(+ + + § 40b: For application, see § 52 + + +) Non-official table of contents
§ 41 Payroll Tax Payoff
(1) 1The employer has at the place of work (paragraph 2) for each employee and each calendar year a pay account. 2In the payroll account, the electronic payroll deduction characteristics as referred to in section 39e (4) sentence 2 and the third sentence of paragraph 5, as well as the characteristics required for the payroll deduction from the tax office issued by the tax office, are Certificate for the wage tax deductiation (§ 39 (3) or § 39e (7) or (8)). 3In the case of any salary payment for the calendar year for which the pay account is valid, the type and amount of paid work, including tax-free remuneration, as well as the withheld or inherited payroll tax, are in the payroll account , in the cases of § 39b (5) sentence 1, the payroll shall be paid to the place of payment of the salary. 4Furthermore, the short-time allowance, the bad weather allowance, the winter default, the grant to the maternity allowance under the Maternity Protection Act, the subsidy on employment bans for the period before or after a release as well as for the day of debinding during a parental leave according to the law of the civil service, the compensation for loss of earnings under the Infection Protection Act of 20. July 2000 (BGBl. 1045), as well as the tax-free increases or surcharges pursuant to Section 3 (28). 5During the period of service in other cases than in which the rate of 4 of the entitlement to a wage for at least five consecutive working days has been substantially omitted, this shall be the case in each case. Entry of the uppercase letter U to be recorded. 6If the employer has calculated the payroll tax from any other reference in the first employment relationship, and if it has not taken into consideration the working wage from previous service relationships of the calendar year, this is done by Registration of the capital letter S to be recorded. 7The Federal Government is empowered to prescribe, with the consent of the Federal Council, which individual details should be recorded in the payroll account by means of a legal regulation. 8For employees with low wages and for the cases of § § 40 to 40b, recording facilities as well as for tax-free remuneration records may be allowed outside of the payroll account. 9The payroll accounts are to be kept until the end of the sixth calendar year following the last paid payment.(2) 1A permanent establishment is the holding or part of the employer's holding in which the working wage determining the execution of the wage tax deduction is determined. 2Where the relevant working wage is not determined in the holding or part of the employer's holding or not in the country, the place of business shall be the centre of the business management of the employer in the country; The case of section 38 (1), first sentence, point 2 shall be deemed to be the place of establishment of the place in the country where the work performance takes place wholly or predominantly. 3The domestic home port of German merchant ships shall also be considered to be a permanent establishment if the shipping company has no establishment domestically. Non-official table of contents
§ 41a Registration and removal of the payroll tax
(1) 1The employer has no later than the tenth day after the end of each payroll registration period
the tax office in whose district the Establishment (Section 41 (2)) is to submit a tax declaration in which it specifies the sums of the payroll tax to be retained and accepted in the payroll registration period. (payroll tax application),
to deduct the total payroll tax held and transferred in the payroll registration period to the company tax office.
2The payroll registration is to be transmitted in accordance with the officially prescribed data record by remote data transmission in accordance with the tax data transfer regulation. 3Upon request, the tax office may waive electronic transmission in order to avoid unreasonable hardship; in this case, the payroll tax application shall be submitted in accordance with the officially prescribed form and by the employer, or from a person authorized to represent him. 4The employer is exempted from the obligation to charge additional payroll tax applications if he no longer employs employees for whom he has to retain or take charge of the payroll tax, and informs the tax office of the employee.(2) 1Wage tax registration period is in principle the calendar month. 2Wage tax registration period is the calendar quarter year if the payroll tax to be paid for the previous calendar year is more than EUR 1 080 but not more than EUR 4 000; the payroll tax period is the Calendar year if the payroll tax to be deducted for the previous calendar year is not more than EUR 1 080. 3If the establishment did not pass throughout the preceding calendar year, the payroll tax to be deducted for the preceding calendar year shall be for the determination of the payroll tax period on a Annual amount to be converted. 4If the establishment has not yet passed in the previous calendar year, the payroll tax to be converted to an annual amount for the first full calendar month following the opening of the permanent establishment shall be authoritative.(3) 1The supreme financial authority of the country may determine that the payroll tax is not to be declared to the company tax office, but to another public cash register and to be deducted from it; the cash register shall be given the status of the office. of a state financial authority. 2The Office of Operations or the other competent public fund may order that, by way of derogation from the date determined in accordance with paragraph 1, the payroll tax should be notified and deducted if the deduction of the payroll tax is does not appear secured.(4) 1Employers who operate their own or chartered merchant ships may, from the total amount of the payroll tax to be notified and deducted, be allowed to pay an amount of 40% of the payroll tax of those on such ships in a -related employment relationships of crew members employed for more than 183 days, and withhold. 2The merchant ships shall be registered in a domestic maritime register, which shall fly the German flag and for the carriage of persons or goods in the traffic with or between foreign ports, within a foreign port, or between a foreign port and the high seas. 3The sentences 1 and 2 shall be applied accordingly if seagoing vessels for the marketing year mainly outside of the German territorial waters for towing, mountains or for the search of mineral resources or for surveying of Energy storage sites under the seabed are used. 4If the payroll tax is to be determined on the basis of the tax class V or VI, the amount shall be calculated in accordance with the first sentence after the tax class I tax class I href="index.html#BJNR010050934BJNE013231119"> A non-official table of contents
(1) 1When a service is terminated or at the end of the calendar year, the employer has the Worker's payroll account. 2On the basis of the entries in the payroll account, the employer shall have no later than 28. February of the following year in accordance with the officially prescribed data record by electronic means in accordance with the tax data transfer regulation of 28 February 2002. January 2003 (BGBl. 139), as last amended by Article 1 of the 26th Regulation. June 2007 (BGBl. 1185), as amended, in particular to provide the following information (electronic payroll tax certificate):
Name, first name, day of birth and address of the employee, the electronic payroll tax deductions retrieved, or the corresponding certificate for the Wage tax deduction registered wage tax deductions, the name and the number of the financial office to which the payroll tax has been paid, and the tax number of the employer,
the duration of the service during the calendar year, as well as the number of capital letters U,
the type and amount of paid earnings and the capital letters S,
the restrained payroll tax, the solidarity surcharge and the church tax,
the short-time allowance, the bad weather allowance, the winter default, the grant to the maternity allowance under the Maternity Protection Act, the compensation for loss of earnings under the Infection Protection Act of 20. July 2000 (BGBl. 1045), as last amended by Article 11 (3) of the Law of 6. August 2002 (BGBl. 3082), as amended, as well as the tax-free increases or surcharges according to § 3 (28),
on the removal fee Tax-free employer benefits for journeys between the place of residence and the first place of business, and journeys pursuant to § 9 (1) sentence 3 (4a) sentence 3,
lump-sum taxed employer benefits for journeys between the home and the first place of activity, as well as journeys in accordance with Article 9 (1) sentence 3 (4a) sentence 3,
for which the Employees made available meals according to § 8 (2) sentence 8 of the capital letters M,
for the tax-free collection of the collection pursuant to § 3, point 32, the Capital letters F,
the pledging grants and allowances paid under Article 3 (13) and (16) in the case of double financial management,
Contributions to statutory pension insurance and to occupational pension schemes, separated by employer and employee share,
the health and care insurance grants paid in accordance with § 3 number 62,
the contributions of the Worker for statutory health insurance and social care insurance,
the contributions of the employee to the Unemployment insurance,
the partial amount of the precautionary flat rate taken into account in accordance with § 39b (2) sentence 5 (3) (d).
3The The employer has the employee an expression of the electronic payroll tax certificate, which is based on the officially prescribed pattern, stating the identification number (§ 139b of the tax code) or the wage tax order property (paragraph 2) to be handed out or made available electronically. 4Where the employer is not obliged to submit electronic communications pursuant to the second sentence of paragraph 1, after the end of the calendar year or when the employment relationship is terminated before the end of the calendar year, the employer shall have a to issue a wage tax certificate in accordance with an officially prescribed pattern. 5He shall issue this certificate to the worker. 6Non-suspended certificates for the payroll tax deductible with payroll tax certificates shall be submitted by the employer to the company's tax office.(2) 1If the employer is not aware of the identification number (§ 139b of the tax code) of the employee, he has, for the transfer of the data referred to in the first sentence of paragraph 1, from the employee's name, first name and date of birth, To form the ordering feature according to an officially defined rule for the employee and to use the ordering feature. 2It may only be used for the assignment of the electronic payroll tax certificate or other data required for the taxing procedure to a specific taxable person and for the purposes of the Collect, form, process, or use the taxation procedure.(2a) 1Contrary to the order of order, those who intentionally or lightly use the order in accordance with the second sentence of the second sentence of paragraph 2 shall be responsible. 2The administrative offence can be punished with a fine of up to ten thousand euros.(3) 1An employer without a mechanical payroll which employs only employees in the context of a marginal employment in his private household within the meaning of Article 8a of the Fourth Book of the Social Code and none In the case of an electronic payroll tax certificate, instead of the electronic wage tax certificate, it has to issue a corresponding payroll tax certificate in accordance with the officially prescribed pattern. 2The employer shall issue the wage tax certificate to the employee. 3In the other cases, the employer has to submit the payroll tax certificate to the company's tax office.(4) Paragraphs 1 to 3 shall not apply to employees in so far as they have referred to working wages, which has been taxed in a lump sum according to § § 40 to 40b.
(+ + + § 41b: For application see § 52 + + +) A non-official table of contents
§ 41c Change of payroll deduction
(1) 1The employer is entitled to pay the next next salary payment Pay a payroll tax or withhold non-levied payroll tax at a later date,
if it is electronic wage tax deduction characteristics are made available for retrieval, or the employee presents a certificate for the payroll deduction with entries that are available at a time prior to the retrieval of the wage tax deductions or prior to submission of the contract the certificate for the payroll tax deprivation, or
if he realizes that he has not so far retained the payroll tax in accordance with the regulations; this also applies to: Retroactive amendment of the law.
2However, in the cases of the first sentence of sentence 1, the employer is obliged if this is economically reasonable.(2) 1The payroll tax to be paid shall be deducted from the amount paid or taken up by the employer in respect of its employees as a whole in respect of the payroll tax. 2If the payroll tax to be refunded cannot be covered by the amount to be withheld or taken over as a whole, the shortfall shall be replaced by the employer on request from the company's tax office.(3) 1After the end of the calendar year or, if the service relationship ends before the end of the calendar year, after termination of the service relationship, the change in the payroll tax deduction is only up to the transmission or invitation to tender of the Wage tax certificate admissible. 2If the wage tax deduction is changed after the end of the calendar year, the wage tax to be subsequently withheld is to be determined in accordance with the annual wage. 3After the end of the calendar year, a refund of payroll tax is permitted only by way of the wage tax annual compensation according to § 42b. 4A reduction in the payroll tax to be withheld and to be accepted (Section 41a (1), first sentence, point 1) in accordance with Article 164 (2), first sentence, of the tax code is only after the transfer or tendering of the payroll tax certificate if the employee has received amounts for which the payroll tax has been withheld, without any contractual claim and against the employer's will. 5In this case, the employer shall correct the wage tax certificate already transmitted or issued and shall forward it to the financial administration as amended; § 41b (1) shall apply accordingly. 6The employer has to justify his application and to correct the wage tax application (§ 41a (1) sentence 1).(4) 1The employer shall have the cases in which he does not retain the payroll tax in accordance with paragraph 1 at a later date or may not subsequently withhold the payroll tax because style="font-weight:normal; font-style:normal; text-decoration:none; ">
the employee no longer refers to the employee's work wage or
after the end of the calendar year, the employer has already submitted or has issued the payroll tax certificate,
to notify the company's tax office immediately. 2The tax office shall require the employee to recover the unlevied payroll tax if the amount to be recovered exceeds 10 euros. 3§ 42d remains unaffected. unofficial table of contents
§ § 42 and 42a (omitted)
§ 42b Weartax Annual Balance by the Employer
(1) 1The employer is entitled to pay his unlimited income tax payer workers who, during the previous calendar year (compensatory year), have been constantly in a service relationship with him to reimburse the payroll tax retained for the compensatory year in so far as they are the subject of the salary tax paid on the Annual wage tax exceeds annual wage tax (payroll tax year compensation). 2It is committed to the implementation of the wage tax annual compensation if it is on 31 December 2015. At least 10 employees are employed in December of the compensation year. 3The employer is not allowed to perform the wage tax annual compensation if
the worker is applying for it or
the employee for the compensation year or for part of the Compensatory year under the control classes V or VI to be taxed or
the employee for part of the compensatory year under the control classes II, III or IV was taxed or
a free amount or an amount of invoice was to be taken into account in the payroll calculation or
the factor process has been applied or
the employee in the compensation year short-time allowance, Bad weather allowance, winter accident allowance, allowance for maternity benefit under the Maternity Protection Act, allowance in the case of employment bans for the period before or after a maternity leave and for the day of maternity leave during a parental leave after civil service regulations, compensation for loss of earnings under the Infection Protection Act of 20. July 2000 (BGBl. 1045), or in accordance with Section 3 (28), tax-free increases or surcharges, or
the number of the payroll or payroll tax certificate The capital letters U are at least one or
for the employee during the compensation year within the framework of the precautionary flat rate in each case only temporarily amounts according to § 39b (2), 5 (3) (a) to (d) or the contribution surcharge in accordance with Article 39b (2), point (3) (3) (c), or has changed in the compensatory year of the additional contribution rate (Section 39b (2), second sentence, point 3 (b)) or
the worker in the compensatory year referred to foreign income from non-self-employed work, which is based on an agreement to avoid double taxation; or under the reservation of progression in accordance with § 34c (5) of the payroll tax.
(2) 1The employer has the annual work wage from the employment relationship existing to him for the wage tax annual compensation. to determine. 2In this case, remuneration within the meaning of Article 34 (1) and (2) (2) and (4) shall not apply unless the employee applies in each case to the inclusion in the wage-tax annual compensation. 3From the annual salary, the eligible amount of the allowance and the supplement to the amount of the allowance and the amount of the retirement allowance, for example, are to be deducted from the annual work wage. 4For the annual wage, which is so reduced, the annual wage tax shall be determined in accordance with Article 39b (2), second sentence, and 7, in accordance with the tax class, which shall be deemed to be electronic for the last payment period of the compensatory year Wage tax deduction is called up, or was last registered on the certificate for the payroll deduction or any communications on changes. 5The amount by which the annual wage tax resulting from this is less than the payroll tax levied on the basis of the total annual wage, shall be reimbursed by the employer to the employee. 6In the determination of the total wage tax levied, the payroll tax is to be eliminated, which has been withheld from the deductions which have been taken out of the sentence 2 except for the approach.(3) 1The employer is entitled to pay the wage tax annual compensation at the earliest in the pay-off period for the last payroll period ending in the compensatory year, at the latest in the pay-off period for the last payroll period, which in the month of March of the calendar year following the compensatory year. 2The payroll tax to be reimbured is to be deducted from the amount paid by the employer to his employees for the total payroll tax period. 3§ 41c (2) sentence 2 shall apply.(4) 1In the pay account for the compensation year, the payroll tax reimbursed in the payroll tax annual compensation is to be entered separately. 2In the wage tax certificate for the compensatory year, the amount resulting from the calculation of the wage tax levied with the reimbursed payroll tax is to be entered as a wage tax levied. unofficial table of contents
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(1) The employer is liable to
for the payroll tax it has to keep and deducate,
for the payroll tax it is Wage tax annual compensation has been wrongly reimbursed,
for the income tax (payroll tax), which is due to erroneous information in the payroll account or in the Wage tax certificate is shortened,
for the payroll tax, which must be taken over in the cases of § 38, paragraph 3a, of the third party.
(2) The employer is not liable, as far as the payroll tax is to be claimed in accordance with § 39 (5) or § 39a (5) and in the cases indicated by the employer in § 38 (4) sentence 2 and 3 and in § 41c (4).(3) 1As far as the liability of the employer is sufficient, the employer and the employee are the total debtor. 2The tax liability or liability liability can be claimed by the Office of the Office of the Office of the Office of the Office of Liability in respect of each and every debtor of the entire debtor. 3The employer can also be used when the employee is assessed for income tax. 4The employee can only be used within the framework of the overall debt service,
if the employer has not kept the payroll tax in accordance with the working wage,
if the employer has the The employee knows that the employer has not registered the wage tax withheld. 2This does not apply if the employee has communicated the facts to the tax office without delay.
(4) 1The employer shall not be subject to any liability and no liability for the use of the employer. Power supply, if the employer
has registered the payroll tax to be withheld or
after completion of a payroll external audit, its payment obligation shall be acknowledged in writing.
2Sentence 1 shall apply accordingly to the Demand to take over the flat-rate payroll tax.(5) From the assertion of the tax re-claim or liability claim, it is to be seen if this does not exceed a total of 10 euros.(6) 1As far as a third party (entleiher) is employed in the sense of the first sentence of Article 1 (1) of the Employees ' Admission Act in the version of the Notice of 3. February 1995 (BGBl. 158), as last amended by Article 26 of the Law of 20. December 2011 (BGBl. 2854), it is liable to the employer, with the exception of the cases in which an employee's surrender is available under Section 1 (3) of the Employees ' Admission Act, in addition to the employer. 2The Entleiher shall not be liable if the surrender is based on a permission in accordance with § 1 of the Employees ' Admission Act, as amended in each case, and if he proves that he/she is the person in accordance with § 51 (1) (2) (2) (2) (2) of (d) has complied with the obligation to co-act with the Member States. 3Furthermore, the Entleiher shall not be liable if he is wrong about the existence of a worker's surrender without fault. 4The liability is limited to the payroll tax for the time for which the employee has been left to the employee. 5As far as the liability of the borrower is sufficient, the employer, the borrower and the employee are the total debtor. 6The debtor shall be entitled to payment only in so far as the execution in the domestic movable property of the employer has failed or does not promise success; § 219 sentence 2 of the tax order is shall apply accordingly. 7If the circumstances of the employee surrender are difficult to determine the payroll tax, then the liability liability shall be accepted at 15 per cent of the remuneration agreed between the distributor and the entleier without VAT, as long as the Uncredibly does not make it credible that the payroll tax for which he is liable is lower. 8The provisions of paragraphs 1 to 5 shall apply accordingly. 9The responsibility of the financial office depends on the location of the distributor's premises.(7) Where the Entleiher is an employer, the distributor shall be liable in accordance with the provisions of paragraph 6.(8) 1The tax office may order temporary workers with regard to the payroll tax that the borrower has to withhold and pay off a certain part of the remuneration agreed upon with the distributor, if this is to ensure the The fourth sentence of paragraph 6 is to be applied. 2The administrative act can also be issued orally. 3The amount of the part of the remuneration to be kept and deducted does not require any justification if the percentage referred to in paragraph 6, sentence 7, is not exceeded.(9) 1The employer shall also be liable if a third party bears his obligations pursuant to section 38 (3a) of this Directive. 2In these cases, the third party shall be held liable beside the employer. 3As far as the liability of the third party is sufficient, the employer, the third party and the employee shall be the total debtor. 4(3) sentences 2 to 4 shall apply; paragraph 4 shall also apply to the use of the third party. 5In the case of the second sentence of Article 38 (3a), the third party's liability shall be limited to the payroll tax, which is to be levied for the time for which he has committed himself to the employer for the purpose of deducting the wage tax deduction; the the relevant period shall not expire before the third party has indicated to the Office of the Office of the Office of Operations the termination of his obligation to the employer. 6In the cases of § 38 (3a) sentence 7, the amount of liability shall be determined as the liability for the amount of the payroll tax to be calculated and retained for the entire working wage of the payroll period, which in total is actually on the basis of a wage tax retained. 7If the liability liability concerns several employers, it shall be calculated on the basis of the ratio of the wages and the amounts of the wages to be recovered after the ratio of these amounts to the amount of the wages and salaries charged to the employer. To split employers. 8In the cases of Section 38 (3a), the Office of Operations of the third party shall be responsible for the assertion of the tax or liability liability. Non-official table of contents
1On request from a participant, the business agency tax office has Information on whether and to what extent the rules on payroll tax are to be applied in the individual case. 2If a number of company tax offices are responsible for an employer, the tax office shall provide the information in whose district the management (§ 10 of the Tax Code) of the employer is located in the country. 3If this tax office is not a tax office, the tax office in whose district is the permanent establishment with the majority of employees is responsible. 4In the cases referred to in sentences 2 and 3, the employer shall declare and declare to all the operating staff financial offices, the financial office of the management and, if necessary, the permanent establishment with the majority of workers, for: which facilities are of importance. unofficial table of contents
§ 42f Wage tax audit
(1) For the external audit of the withholding or taking over and removal of the payroll tax, the Office of the Office of the Management of Operations.(2) 1For the employer's obligation to participate in the external examination, Section 200 of the Tax Code shall apply. 2In addition, the employees of the employer shall provide the person with the examination with any desired information on the type and amount of their revenue and, on request, the certificates for which they are in possession of to present the wage tax deductiy and the supporting documents on wage tax already paid. 3This also applies to persons who are in dispute about whether they are or were employees of the employer.(3) 1In the cases of Section 38 (3a), the external audit shall be the responsibility of the Office of the Office of the Operations of the Third Party; Section 195, second sentence, of the Tax Code shall remain unaffected. 2The external audit is also permissible with the employer; its duty to co-act shall remain in addition to the obligations of the third party.(4) At the request of the employer, the external examination and the examinations by the institutions of the pension insurance (§ 28p of the Fourth Book of the Social Code) can be carried out at the same time. Non-official table of contents
§ 42g payroll review
(1) 1The payroll review is designed to ensure that you the correct deduction and removal of the payroll tax. 2It is a special procedure for the timely investigation of tax-related issues.(2) 1A payroll review is taking place during normal business and working hours. 2For this purpose, the representatives can enter plots of land and spaces of persons performing a commercial or professional activity without prior notice and outside of a payroll tax outside examination. 3Living spaces shall be entered against the will of the holder only for the prevention of urgent threats to public security and order.(3) 1The persons affected by the payroll tax review shall, on request, have the persons appointed for the purposes of the post-show, on request, wages and salaries, records, books, business documents and other documents relating to the persons concerned. To provide information and to provide information to the extent that this is appropriate for the purpose of determining a tax collection. 2§ 42f (2) sentences 2 and 3 shall apply mutatily.(4) 1If the findings made at the wage tax retrospective give rise to this, a pay tax outside examination according to § 42f may be transferred without a prior examination order (§ 196 of the Tax Code). 2The transition to the external audit will be notified in writing.(5) Where, on the occasion of a wage tax review, conditions which may be significant for the setting and levying of other taxes are established, the evaluation of the findings shall be allowed in so far as their knowledge of the taxation of the provisions in question shall be taken into account in the referred to in paragraph 2.
Tax withdrawal from capital gains (capital gains tax)
§ 43 capital gains with tax deprivation
(1) 1For the following domestic and in the cases of numbers 6, 7 (a) and numbers 8 to 12 as well as the foreign capital gains, the income tax is levied by deduction from the capital gains tax (capital gains tax):
Capital gains within the meaning of Section 20 (1) (1), unless otherwise specified in point 1a below, and capital gains within the meaning of Article 20 (1) (2). 2The same applies to capital gains within the meaning of Article 20 (2), first sentence, point 2 (a) and point 2, second sentence;
Capital gains in the sense of the Article 20 (1), point 1, of shares and vouchers which are admitted to the collection by a securities collection bank in accordance with § 5 of the depositary act and which have been entrusted to the collection in the territory of the country in which a collection of securities is entrusted to the public. Special safekeeping pursuant to § 2 sentence 1 of the custody act, or in which the proceeds are disbursed or credited against the suspension of the dividend vouchers or other certificate of earnings;
Interest from partial bonds, in which, in addition to the fixed interest, a right to exchange in shares (convertible bonds) or an additional interest rate, which is based on the The amount of the debtor's profit distributions is determined (profit bligations), and interest from the right of enjoyment not mentioned in Section 20 (1) (1). 2The profit or loss gazations do not include such partial bonds in which the interest rate is reduced only temporarily and at the same time an additional interest rate dependent on the company's respective earnings result is reduced to a minimum. at the level of the original interest rate. 3The capital gains within the meaning of the first sentence do not include the federal banking rights within the meaning of Section 3 (1) of the Act concerning the liquidation of the Deutsche Reichsbank and the Deutsche Golddiskontbank in the Federal Law Gazans Part III, outline number 7620-6, published revised version, most recently by the law of 17. December 1975 (BGBl. 3123); 4In the case of tax withdrawal on capital gains, the rules applicable to the tax withdrawal referred to in point 1a are to be applied accordingly, if
The partial bonds and the right of enjoyment in accordance with § 5 of the depositary act for the collection custody by a securities collection bank are approved and the securities collection bank for domestic collection ,
the partial bonds and enjoyment rights are kept separately in accordance with § 2 sentence 1 of the Depository Law, or
The proceeds of the partial bonds and enjoyment rights are disbursed or credited against extermination of the vouchers;
Capital gains within the meaning of Section 20 (1) (4);
Capital gains within the meaning of § 20 (1) Point 6 (1) to (6); § 20 (1) (6), second sentence, and (3) in the first sentence of 1. The version to be applied in January 2008 is not taken into account for the purposes of the capital gains tax. 2The tax withdrawal from the capital yield shall be in the cases of § 20 (1) (6) sentence 4 in the case of the 31. December 2004, only if the insurance undertaking does not know, on the basis of a communication from the financial office, or if it does not know, as a result of the infringement of its own notification obligations, that the capital gains under this provision are to be applied to the Assets belonging to capital assets;
foreign Capital gains within the meaning of points 1 and 1a;
Capital gains within the meaning of Article 20 (1) (7), except in the case of capital gains within the meaning of point 2, where
these are interest from bonds and receivings that are included in a public debt book or in a foreign registers are entered or are issued via the collective documents within the meaning of § 9a of the Depository Law or partial bonds;
the debtor of the the capital gains not referred to in point (a) shall be a domestic credit institution or a domestic financial services institution within the meaning of the law on credit. 2credit institution in this sense is also the Kreditanstalt für Wiederaufbau, a building savings bank, an insurance company for capital investment income comparable to deposits held by credit institutions which: Deutsche Postbank AG, the Deutsche Bundesbank (Deutsche Bundesbank) in dealings with anyone, including its employees, within the meaning of § § 22 and 25 of the Act on the Deutsche Bundesbank and a domestic branch or branch of a branch of a German Federal Bank foreign company within the meaning of § § 53 and 53b of the law on the credit sector, but not a foreign branch of a domestic credit institution or a domestic financial services institution. 3The domestic branch or branch shall be deemed to be the debtor of the capital gains instead of the foreign company;
Capital gains within the meaning of § 20 (1) (9);
Capital gains within the meaning of § 20 (1) Point 10 (a);
Capital gains within the meaning of Article 20 (1) (10) (b);
Capital gains within the meaning of § 20 (1) (11);
Capital gains within the meaning of § 20 (2) 1 and 2;
Capital gains within the meaning of Article 20 (2), first sentence, point 2 (b) and (7);
Capital gains within the meaning of § 20 (2) Sentence 1 (3);
Capital gains within the meaning of § 20 paragraph 2 sentence 1, point 8.
2The tax withdrawal shall also be subject to capital gains within the meaning of Article 20 (3), which shall be granted in addition to the capital gains referred to in points 1 to 12 or in the body of the capital gains. 3The tax deductiation shall be effected notwithstanding § 3, point 40, and § 8b of the Corporate Tax Act. 4For the purposes of the capital gains tax deduction, the transfer of an asset held or managed by a paying agency within the meaning of section 20 (2) to another creditor shall be deemed to be a divestment of the Economic assets. The fourth sentence of 5shall not apply where the taxable person informs the paying body, under the name of the data referred to in the second sentence of the second sentence of the second sentence, that the transfer is free of charge. 6In the cases of the set 5, the paying agency shall have the following data to the office for the tax office responsible for them up to the 31. May the following year be notified in accordance with the officially prescribed data record by electronic means in accordance with the provisions of the Tax Data Delivery Regulation, as amended:
paying-out name label,
the responsible office finance office,
the transferred business good, the transfer time, The value at the time of transmission and the cost of the asset,
Name, date of birth, address and identification number of the goods
name, date of birth, address and identification number of the recipient, and the name of the credit institution, the number of the depository, the account or of the debtor's account,
where known, the personal relationship (relationship, marriage, life partnership) between the transferor and the Recipients.
(1a) (omitted) (2) 1The tax withdrawal shall not be carried out except in the cases referred to in the first sentence of paragraph 1 (1) (1a) and (7c) if creditors and debtors of the capital gains (debtors) or the paying-out body in the The time of the influx is the same person. 2In addition, the tax withdrawal shall not be carried out if, in the cases referred to in the first sentence of paragraph 1, points 6, 7 and 8 to 12 of the creditors of the capital gains, a domestic credit institution or a domestic financial services institution shall, in accordance with The first sentence of paragraph 1 is point 7 (b) or a domestic capital management company. 3In the case of capital gains within the meaning of the first sentence of the first sentence of paragraph 1, points 6 and 8 to 12, no tax withdrawal shall also be made if
an unlimited taxable body, personal association or asset that does not fall under sentence 2 or § 44a (4), first sentence, is creditor of the capital gains, or
the capital gains are operating income of a domestic establishment and the creditor of the capital gains shall be subject to this in relation to the paying agency for the purposes of paragraph 1 (1) (8) and (11) of the second sentence of paragraph 1, if they are part of the earnings of leasing and leasing.
4In the case of Section 1 (1) (4) and (5) of the Corporate Tax Act, the first sentence of sentence 3 is to be applied only if the body, association of persons or property is covered by a certificate issued by the financial office responsible for it. This group of taxable persons is a member of this group. 5The certificate must be issued under the reservation of the withdrawal. 6The cases referred to in point 3 (2) shall record the paying agency separately and the declaration of the membership of the capital gains on the operating income or on the revenue from leasing and leasing six years the period commensurate with the end of the calendar year in which the exemption shall be taken into account for the last time. 7In the cases referred to in point 3 (2), the paying agency shall also have the account or depository name or other marking of the business transaction, the creditor's name and surname and the identification number according to § § 2. 139b of the Tax Code or in the case of a majority of persons, to store the company name and the associated tax number in accordance with the officially prescribed data record and to transmit it by remote data transmission. 8The Federal Ministry of Finance will inform the recipient of the data deliveries as well as the date of the first transmission by a letter to be published in the Federal Tax Bulletin.(3) 1Capital gains within the meaning of the first sentence of the first sentence of the first sentence of paragraph 1 and point 1a to 4 shall be domestic if the debtor is domicated, management or registered office in the territory of the country; capital gains within the meaning of the first sentence of paragraph 1, point 4 shall also be domestic if the debtor has an establishment within the meaning of § 106, § 110a or § 110d of the Insurance Supervision Act domestically. 2Capital gains within the meaning of the first sentence of the first sentence of the first sentence of paragraph 1 are domestic if the debtor of the claims referred to is satisfied with the conditions set out in the first sentence of the first sentence. 3Capital gains within the meaning of Section 20 (1) (1) Sentence 4 are domestic if the issuer of the shares has a head office or head office domestically. 4Capital gains within the meaning of the first sentence of paragraph 1, first sentence, point 6 shall be foreign if neither the conditions set out in the first sentence nor the second sentence are available.(4) The tax default is also to be carried out if the investment income of the creditor is part of the income from agriculture, forestry, business, self-employed work or leasing and leasing.(5) 1For capital gains within the meaning of § 20, insofar as they are subject to the capital gains tax, the income tax is subject to the tax deduction; the retaliatory effect of the tax deduction does not occur if the creditor is in accordance with § § 20. The provisions of Article 44 (1), 8 and 9 and paragraph 5 may be used. 2This does not apply in cases of § 32d (2) and for capital gains, which are part of the income from agriculture, forestry, business, self-employment or leasing and leasing. 3At the request of the creditor, capital gains within the meaning of sentence 1 shall be included in the special taxation of capital gains in accordance with Section 32d. 4A provisional determination of the income tax within the meaning of section 165 (1), second sentence, points 2 to 4 of the tax code also includes income within the meaning of the first sentence for which the request for sentence 3 has not been made. is.
(+ + + § 43: For application see § 52a para. 15a, 16, 16b, 16c + + +) Non-official Table of Contents
§ 43a Capital Gains Tax Assessment
(1) 1The capital gains tax is
in the cases of § 43 (1), first sentence, number 1 to 4, 6 to 7a and 8 to 12, as well as 2:25 percent of the capital yield;
in the cases of § 43 paragraph 1 sentence 1 number 7b and 7c: 15 percent of the capital yield.
2In the case of a church tax liability, the Capital gains tax by 25 per cent of the church tax paid on the capital gains. 3§ 32d (1) sentences 4 and 5 shall apply accordingly.(2) 1The tax deduction shall be subject to full capital gains without any deduction. 2In the cases referred to in Article 43 (1), first sentence, points 9 to 12, the tax withdrawal shall be measured in accordance with Article 20 (4) and (4a) if the assets have been acquired or sold by the body paying the capital gains and have been held since then. or have been managed. 3The taxable person shall transfer the assets to another depot, the issuing domestic paying agency shall inform the accepting domestic paying agency of the purchase data. 4Sentence 3 shall apply in the cases of § 43 (1) sentence 5. 5If the issuing paying agency is a credit institution or financial services institution based in another Member State of the European Union, in another Contracting State of the EEA Agreement of 3. 1 January 1994 (OJ L 327, EC No 3), as amended, or in another Contracting State, in accordance with Article 17 (2) (i) of Directive 2003 /48/EC of 3 June 2003, as amended by the provisions of Article 17 (2) (i) of Taxation of savings income in the form of interest payments (OJ L 327, 31.12.2003, p. EU No 38), the taxable person may provide proof of proof only by means of a certificate issued by the foreign institution, as appropriate in respect of a branch of a domestic credit institution situated in that territory; or Financial Services Institute. 6In all other cases, proof of the acquisition data is not allowed. 7If the acquisition data is not proven, the tax withdrawal is based on 30 percent of the revenue from the divestment or redemption of the economic goods. 8In the cases of § 43 (1) sentence 4, the stock exchange price at the time of the transfer plus no-par value interest as income from the sale and the costs associated with the depository transfer shall be deemed to be disposal costs in the sense of the first sentence of Article 20 (4). 9For the purpose of determining the stock price, the lowest price quoted on the previous day of the transfer in the regulated market shall be determined; if a listing is not available on the previous day, the assets shall be the last within 30 (a) a day prior to the day of transmission in the regulated market; the same shall apply to securities included in the free movement of the country or to trade in another State of the European Economic Area regulated market within the meaning of Article 1 (13) of Council Directive 93 /22/EEC of 10 June 1993, May 1993 on investment services (OJ L 136, 31.5.1993 EC No 27) are authorised. 10If a stock price is not available, the tax is measured after 30 percent of the acquisition cost. 11The accepting paying agency shall, as an acquisition cost, set the stock exchange price set by the issuing body and the amount of the unit interest referred to in paragraph 3 attached to the transfer as revenue from the sale. shall be considered. 12Sentence 9 applies accordingly. 13If a stock price is not available, the tax retreat is based on 30 percent of the revenue from the divestment or redemption of the assets. 14Has the paying agency the assets before the 1. It may, after 30% of the revenue from the sale or redemption of the securities and capital requirements, be subject to the payment of tax after 30 January 1994, acquired or sold or maintained. 15By way of derogation from the rates 2 to 14, the tax deprivation shall be measured in the case of capital gains from debtleable securities of the federal and state governments which are not eligible for market trade, or in the case of capital gains in the sense of the Section 43 (1), first sentence, point 7 (b), from capital claims not securitised in bearer or order bonds, after the full return of capital without any deduction.(3) 1The paying agency has to take into account foreign taxes on capital gains in accordance with section 32d (5). 2In the calendar year, taking into account the fourth sentence of Article 20 (6), it has to compensate for negative capital gains, including paid interest, up to the level of the positive capital gains; is a common Exemption order within the meaning of Section 44a (2), first sentence, point 1, in conjunction with Section 20 (9) sentence 2, shall be compensated for by joint compensation. 3The unbalanced loss shall be transferred to the next calendar year. 4At the request of the creditor of the capital gains, it shall issue a certificate in accordance with an officially prescribed pattern on the level of unbalanced loss; in this case, the transfer of losses shall not be required. 5The irrevocable application to issue the certificate must be up to 15. December of the current year of the paying agency. 6The creditor of the capital gains shall transfer his assets held in the deposit to another deposit, the issuing paying agency of the accepting paying agency shall, at the request of the creditor, to inform the capital gains of the amount of unbalanced loss; a certificate in accordance with the fourth sentence shall not be issued in this case. 7After the end of the calendar year, the paying agency proceeds from the change in a tax base or a capital gains tax to be charged, it shall not correct the corresponding correction until the date of its knowledge ; § 44 (5) shall remain unaffected. 8The above sentences do not apply in the cases of § 20 (8) and § 44 (1) sentence 4 (1) (a) double letter bb as well as in the case of corporate bodies, personal associations or property.(4) 1The provisions of paragraphs 2 and 3 shall apply in accordance with the position of the Bundesschuldbuch leading position or a national debt administration as the paying agency. 2If the securities or claims are made by a credit institution or a financial services institution with the condition of the custody and administration by the body responsible for the Bundesschuldbuch, or by a The credit institution or the financial services institution of the body responsible for the debtor's office or of a national debt management, together with the securities to be entered in the debt book, has acquired the national debt management authority. the date of acquisition and the acquisition data and, in the cases referred to in paragraph 2, the purchase price of the debt securities of the Federal Government or of the countries which are eligible for a market trade and, in addition, to indicate that such securities and securities are
(+ + + § 43a: For application, see footnote). § 52 + + +)
(+ + + § 43a: For application see § 52a para. 16 + + +) A non-official table of contents
§ 43b Dimensioning of capital gains tax on certain companies
(1) 1On request, capital gains tax on capital gains in the The meaning of Article 20 (1) (1) of which a parent company, which has neither its registered office nor its management in its territory, or a permanent establishment of that parent company situated in another Member State of the European Union, shall: The distribution of a subsidiary is not levied. the first sentence of 2shall also apply to the distributions of a subsidiary which is infused to a permanent establishment situated in another Member State of the European Union of a parent company subject to unlimited taxable rights. 3An inflow to the permanent establishment is only available if the participation in the subsidiary is actually part of the operating assets of the plant. 4The rates 1 to 3 shall not apply to capital gains within the meaning of Section 20 (1) (1), which are infused on the occasion of the liquidation or conversion of a subsidiary.(2) 1parent company within the meaning of paragraph 1 is any company fulfilling the conditions set out in Appendix 2 to this Act and in accordance with Article 3 (1) (a) of Council Directive 2011 /96/EU of 30 June 2007. November 2011 on the common system of taxation of parent companies and subsidiaries of different Member States (OJ L 124, 20.4.2011 8), as last amended by Directive 2013 /13/EU (OJ L 344, 28.12.2013, p. 30), at the date of the formation of the capital gains tax in accordance with Section 44 (1) sentence 2, it has been shown that at least 10% of the capital gains tax is directly involved in the capital of the subsidiary (minimum participation). 2If the minimum turnout is not met at this time, the date of the profit distribution decision shall be decisive. 3A subsidiary within the meaning of paragraph 1 and of the first sentence is any unrestricted taxable company which is the one in Appendix 2 to this Act and in Article 3 (1) (b) of Directive 2011 /96/EU conditions are met. 4A further requirement is that the participation is demonstrably uninterrupted for twelve months. 5If this period of participation is completed after the date of the formation of the capital gains tax in accordance with § 44 (1) sentence 2, the retained and dismissed capital gains tax shall be reimbursed in accordance with Section 50d (1); the Exemption procedures in accordance with Section 50d (2) shall be excluded.(2a) A permanent establishment within the meaning of paragraphs 1 and 2 shall be a permanent establishment in another Member State of the European Union by which the activity of the parent company shall be exercised in whole or in part, if the right of taxation of the parent company is to be exercised in respect of the The profits of this business unit under the current agreement to avoid double taxation shall be allocated to the State in which it is situated and those profits shall be subject to taxation in that State.(3) (omitted)
(+ + + § 43b: For application see § 52 + + +) Non-official table of contents
§ 44 Enpayment of capital gains tax
(1) 1The debtor of the capital gains tax is in the cases of § 43 (1), first sentence, points 1 to 7b and 8 to 12, as well as the second sentence of the creditors of the capital gains. 2The capital gains tax arises at the time when the capital gains are infused to the creditor. 3At this point in time, in the cases of § 43 (1), first sentence, points 1, 2 to 4 and 7a and 7b of the debtors of the capital gains, but in the cases of § 43 (1), first sentence, first sentence, point 1, second sentence, they have the same for the seller of the securities carrying out the sales order within the meaning of the first sentence of sentence 4 and in the cases of section 43 (1) (1) (1a), (6), (7) and (8) to (12) and the second sentence, the body paying the capital gains the tax deducted on behalf of the creditor. of the capital gains. 4The place paying the capital gains is
in the cases of § 43 (1) (1) (6), (7) (a) and (8) to (12) and (2)
the domestic credit institution; the domestic financial services institution within the meaning of Article 43 (1), first sentence, point 7 (b), the domestic securities trading firm or the domestic securities trading bank,
this is the partial bonds, the shares in a collective debt collection request, the value rights, the Interest and other economic goods shall be held or administered or sold and the capital gains shall be disbursed or credited or, in the cases provided for in the first sentence of Article 43 (1) (1) (8) and (11), the capital gains shall be disbursed or credited,
which is the capital gains against the suspension of the interest notes or the partial debt securities issued by a foreign credit institution or a foreign financial services institution or credited;
the debtor of the capital gains in the cases of § 43 (1), first sentence, point 7 Point (a) and (10) under the conditions of subparagraph (a), if no domestic credit institution or financial services institution is the body paying the capital gains
in the cases of § 43 (1), first sentence, point 7 (b), the domestic credit institution or the domestic financial services institution, which shall be the debtor disbursed or credited;
in the cases of § 43 (1) sentence 1 (1a)
the domestic credit or financial services institution within the meaning of § 43 (1) sentence 1 point 7 (b), the domestic securities trading company or the domestic Securities trading bank which holds or manages the shares and pays or credits the capital gains or pays the capital gains against the suspension of the dividend vouchers or credits or the capital gains to a foreign
the securities collection bank which has been entrusted with the shares for the custody of the securities, if it receives the capital gains to a foreign entity; ,
the debtor of the capital gains, in so far as the securities collection bank entrusted with the shares for the custody of the securities does not have a dividend regulation ; the securities collection bank shall inform the debtor of the capital gains the amount of the holdings without a dividend regulation
5The tax retained within a calendar month shall be until the end of the period of the tenth month of the following month to the tax office, which is responsible for the taxation
of the debtor of the Capital gains,
the sales order or
the job that runs the sales order.
in the case of capital gains within the meaning of Article 43 (1), first sentence, point 1, the retained tax shall be deducted from the date on which the capital gains are infused by the creditor. 6In doing so, the capital gains tax to be deducted at the same time shall be rounded off to the next full amount of the euro. 7If capital gains in whole or in part do not exist in money (Section 8 (2)) and the capital gains made in money are not sufficient to cover the capital gains tax, the creditor of the capital gains shall have the right to deduct Obligated to make the shortfall available. 8To the extent that the creditor does not comply with his obligation, the person responsible for the tax withdrawal has to indicate this to the tax office responsible for the tax. 9The tax office has to reclaim the capital gains tax levied too little by the creditor of the capital gains.(1a) 1If domestic shares are acquired through a foreign entity with a dividend entitlement, but are supplied without entitlement to a dividend, the foreign body shall forward to the income within the meaning of Article 20 (1) (1) sentence 4 a deducted amount of tax within the meaning of Article 43a (1), first sentence, point 1, to a domestic securities collection bank, is obliged to carry out the tax withheld. 2In the case of capital gains within the meaning of section 43 (1), first sentence, points 1 and 2, the first sentence shall apply accordingly.(2) 1Profit share (dividends) and other capital gains within the meaning of section 43 (1), first sentence, point 1, the distribution of which is decided upon by a corporation, shall be paid to the creditor of the capital gains on the day (paragraph 1), which shall: in the decision as the date of payment. 2If the distribution is fixed only without a decision having been taken on the date of payment, the date of the date of the payment shall be deemed to be the day after the decision is taken. 3For capital gains within the meaning of Section 20 (1) (1) sentence 4, these influx times shall apply accordingly.(3) 1If, in the case of income from participation in a trading industry, a stiller partner in the investment contract has no agreement on the date of the distribution, the capital yield shall be deemed to apply on the day following the date of the distribution Preparation of the balance sheet or any other determination of the profit share of the silent partner, but no later than six months after the end of the marketing year for which the capital income is to be distributed or credited, as I. 2In the case of interest from a partial loan, the first sentence shall apply.(4) If creditors and debtors of the capital gains have expressly agreed upon payment of the capital income before the payment is made, because the debtor is temporarily unable to pay for payment, the tax withdrawal shall not be until the end of the period of suspension. ,(5) 1The debtors of the capital gains, the entities performing the sales order, or the entities paying the capital gains, shall be liable for the capital gains tax which they have to withhold and carry out, unless they: Show that they have neither intentionally nor grossly negligently violated the obligations imposed on them. 2The creditor of the capital gains shall be used only if
The debtor, the body executing the sales order, or the body paying the capital gains, has not duly reduced the capital gains,
the Creditor shall know that the debtor, the body executing the sales order, or the body paying the capital gains, did not pay the withheld capital gains tax in accordance with the rules, and does not inform the tax office immediately of the fact that the debtor has not received the or
the domestic credit institution paying the capital gains or the domestic financial services institution wrongly excluding the capital gains without deduction of Capital gains tax paid.
3For the use of the debtor of the capital gains, the body executing the sales order, and the body paying the capital gains, no liability is required, as far as the debtor, the body executing the sales order or the body paying the capital gains has registered the retained capital gains tax correctly or in so far as it has fulfilled its payment obligations to the tax office or to the Audit officials of the Financial Office acknowledge in writing.(6) 1In the cases referred to in Article 43 (1), first sentence, point 7c, the legal person under public law and the corporation tax exempt from corporation tax, association of persons or assets as creditors and the holding shall be deemed to have been granted commercial type and commercial business as debtor of the capital gains. 2The capital gains tax shall be incurred, including as far as it is based on covert profit distributions made during the preceding marketing year, at the time of the balance sheet production; it shall be produced no later than eight months after the date of the balance sheet date of the balance sheet. Expiry of the marketing year; in the cases of § 20 (1) (10) (b), second sentence, on the day after the decision is taken on the use and in the cases of § 22 (4) of the Conversion Tax Act the day after the sale. 3The capital gains tax shall be incurred in the cases referred to in Article 20 (1) (10) (b), third sentence, at the end of the marketing year. 4The second sentence of paragraphs 1 to 4 and the second sentence of paragraph 5 shall apply accordingly. 5The debtor of the capital gains shall be liable for the capital gains tax in so far as it does not apply to concealed profit distributions and to divestments within the meaning of Section 22 (4) of the Conversion Tax Act.(7) 1In the cases referred to in Article 14 (3) of the Corporate Tax Law, the capital gains tax shall be incurred at the date of the determination of the trade balance of the organ company; it shall be produced no later than eight months after the expiry of the The economic year of the organ society. 2The resulting capital gains tax shall be deducted from the working day following the date of creation to the tax office, which is responsible for the taxation of the organ company on the basis of income. 3For the rest, paragraphs 1 to 4 shall apply accordingly.
(+ + + § 44: For application see § 52a Para. 16b, 16c + + +) unofficial table of contents
§ 44a Distance from tax withdrawal
(1) 1Insofar as the capital gains together with the capital gains for which the capital gains tax is subject to § § 44b is to be reimbursed or, in accordance with paragraph 10, no tax withdrawal is to be made which does not exceed the saver's flat-rate amount in accordance with Article 20 (9), a tax withdrawal shall not be effected in the case of capital gains in the sense of the
§ 43 Paragraph 1 Sentence 1, Number 1 and 2 from Genussrights or
§ 43 (1), first sentence, points 1 and 2 of shares that have been left to their employees by a capital company and are ordered by the capital company. trustees, a domestic credit institution or a domestic branch of one of the companies referred to in § 53b (1) or (7) of the Banking Act, and
§ 43 (1) sentence 1 (3) to (7) and (8) to (12), as well as the second sentence, to an unlimited income taxable creditor.
2The employees in the For the purposes of the first sentence, employees of a company affiliated with the capital company shall be equal in accordance with Section 15 of the German Stock Corporation Act and former employees of the capital company or of a company affiliated with it. 3The shares transferred by the capital company shall be equal to shares allocated to the employees in the event of a capital increase on the basis of their subscription rights from the shares transferred by the capital company or which belong to the employees on the basis of a capital increase from social resources. 4In the case of capital gains within the meaning of section 43 (1), first sentence, points 1, 2 to 7 and 8 to 12, as well as the second sentence, to which a creditor is subject to unlimited income, the tax deductiation shall not be effected if it is to be assumed that: that there is no tax on cases of a favourable test pursuant to Section 32d (6).(2) 1A prerequisite for the distance from the tax withdrawal in accordance with paragraph 1 is that, in accordance with § 44 (1), the tax collection shall be cancelled in the cases
in the first sentence of paragraph 1, an exemption order from the creditor of the capital gains by an officially prescribed pattern, or
of paragraph 1, sentence 4, a non-confiscation certificate of the home tax office responsible for the creditor
. 2In the cases referred to in point 2 of sentence 1, the certificate shall be issued subject to the reservation of withdrawal. 3Your period of validity may not exceed three years and must end at the end of a calendar year. 4The tax office shall return the certificate or the creditor shall recognize that the conditions for the grant have been omitted, so that he shall return the certificate to the tax office.(2a) 1An exemption order may be issued only if the creditor of the capital gains also has its identification number (§ 139b of the tax code) and, in the case of joint exemption orders, the identification number of the Spouses share. 2An exemption order is from 1. 1 January 2016 shall be ineffective if the reporting body within the meaning of Section 45d (1), first sentence, does not have an identification number of the creditor of the capital gains and, in the case of joint vacancy orders, none of the spouse. 3If the Reporting Office is not already aware of the identification number within the meaning of Section 45d (1) sentence 1, it may request it from the Federal Central Office for Taxation. 4In the request, only the data of the creditor of the capital gains referred to in § 139b (3) of the Tax Code and in the case of joint exemption orders may be specified by the spouse, insofar as they are known to the Reporting Office. . 5The request has to be made by remote data transmission after an officially prescribed data set. 6Furthermore, Section 150 (6) of the Tax Code shall be applied accordingly. 7The Federal Central Office for Taxes informs the Reporting Office of the identification number, provided that the data transferred to the Federal Central Office for Taxes pursuant to § 139b (3) of the German Tax Code (Federal Central Office for Taxes) agree. 8The Reporting Office may only use the identification number to the extent that this is necessary for the performance of tax obligations.(3) According to Article 44 (1) of the Regulation, the tax office, which issued the certificate, has to record the date of issue of the certificate and the tax and list number specified in the certificate in its documents. as well as to keep the orders for exemption.(4) 1Is the creditor
a domestic tax exempt from corporate tax Body, Person Association, or Property, or
a domestic legal person under public law,
so the tax withdrawal not to make capital gains within the meaning of Article 43 (1) (1) (4), (6), (7) and (8) to (12) and the second sentence (2). 2This shall also apply if the capital gains are references within the meaning of Section 20 (1) (1) and (2), which the creditor receives from a corporation exempted from corporation tax. 3A condition is that the creditor shall, by means of a certificate issued by the creditor or the domestic credit institution or the domestic financial services institution, pay the debtor or the domestic financial services institution to the debtor, the financial office of which its registered office is situated, that it is a body, association of persons or a mass of assets within the meaning of the first sentence of 1 or 2. The second sentence of 4(2) to (4) and (3) shall apply accordingly. 5The certificate referred to in the third sentence shall not be issued if the capital gains are incurred in the cases of the first number 1 in an economic business for which the exemption from the corporation tax is or, in the cases referred to in point 2 of the first sentence, in a non-corporate-tax-exempt establishment of a commercial nature. 6A tax withdrawal shall also not be effected in the case of capital gains within the meaning of Article 49 (1) (5) (c) and (d) which are infused by an investor who is subject to a law of a Member State of the European Union or of the European Economic Area, within the meaning of Article 54 of the Treaty on the Functioning of the European Union or of Article 34 of the Agreement on the European Economic Area, with the seat and place of the European Economic Area Executive management within the territory of one of these States, and which is comparable to a body within the meaning of Article 5 (1) (3) of the Corporate Tax Law; in so far as it is a subject of the legislation of one of these States; The Member State of the European Economic Area, or a company with a place and management in that State, is additionally required to have an administrative assistance agreement with that State.(4a) 1(4) shall be applied to partnerships within the meaning of Section 212 (1) of the Fifth Book of Social Law. 2The partnership shall be replaced by the creditor of the capital gains.(4b) 1If capital gains within the meaning of Article 43 (1), first sentence, point 1 are paid by a cooperative to its members, it shall not apply the tax deprivation if, for the respective member, you are style="font-weight:normal; font-style:normal; text-decoration:none; ">
a non-anchorage certificate as referred to in paragraph 2 sentence 1, point 2,
a certificate as referred to in paragraph 5 sentence 4,
a certificate referred to in paragraph 7 sentence 4 or
a certificate referred to in paragraph 8 sentence 3; in such cases, a tax retention of three-fifths shall be made.
2A cooperative has no tax deduction if it has been awarded an exemption order, which also collects capital gains within the meaning of the first sentence, to the extent that the capital gains, together with the capital gains, for which the Paragraph 1 shall not be subject to tax evasion or for which the capital gains tax is to be reimbursed in accordance with Section 44b shall not exceed the amount of the free amount requested by the exemption order. 3This shall also apply if the cooperative has carried out a loss compensation in accordance with Article 43a (3), second sentence, with the inclusion of capital gains within the meaning of sentence 1.(5) 1In the case of capital gains within the meaning of the first sentence of Article 43 (1) (1), (2), (6), (7) and (8) to (12) and the second sentence (2) to which a creditor is subject to unlimited or limited income tax, the tax deductions shall not be effected; if the capital gains are the creditor's operating income and the capital gains tax in the case of him, on the basis of the nature of his business, would be longer than the total income tax or corporation tax to be determined. 2If the creditor is a life or health insurance undertaking as an organ company, the application of sentence 1 shall not be taken into account by an existing body within the meaning of Section 14 of the Corporate Tax Law, if the capital gains tax to be applied to the institution's institution, including the capital gains tax of the life or health insurance undertaking, which would be set off under Article 19 (5) of the Corporate Tax Law, would be higher than that of the total corporation tax to be determined. 3For the purposes of the examination of the condition set out in the second sentence, the conditions of the three assessment periods preceding the application for a certificate referred to in the fourth sentence of sentence 4 shall be set out. 4The condition of the first sentence is to be proved by a certificate of the financial office responsible for the creditor. 5The certificate must be issued under the reservation of the withdrawal. 6The condition set out in the second sentence shall be verified against the tax office responsible for the creditor by means of a certificate issued by the financial office responsible for the institution.(6) 1A condition for the distance from the tax withdrawal pursuant to paragraphs 1, 4 and 5 in the case of capital gains within the meaning of section 43 (1), first sentence, points 6, 7 and 8 to 12, as well as the second sentence, is that the partial bonds, the shares in the debt collection requirement, the advertising rights, deposits and assets or other economic assets at the time of the inflow of the revenue under the name of the creditor of the capital gains in respect of the body paying the capital gains or be managed. 2If this is not the case, the certificate referred to in § 45a (2) shall be marked by a corresponding notice. 3In the case of a domestic credit or financial services institution within the meaning of section 43 (1), first sentence, point 7, point (b), an account or depot shall be exempted for a person in accordance with Section 5 (1) (9) of the Corporate Tax Law Foundation within the meaning of Section 1 (1) (5) of the Corporate Tax Law on the name of another person entitled, and the account or depot shall be clearly identified by an addition to the name, both from the other assets of the other entitled In the case of the application of paragraph 4, paragraph 7, paragraph 10, first sentence, point 3, and section 44b, paragraph 6, in conjunction with paragraph 7, it shall be deemed to be on behalf of the Foundation.(7) 1If the creditor is a domestic
body, personal association, or Wealth fund within the meaning of Section 5 (1) (9) of the Corporate Tax Act, or
Foundation of public law, which is exclusively and directly for charitable or charitable purposes, or
legal person under public law, exclusively and directly ecclesiastic purposes ,
, the tax withdrawal shall not be effected in the case of capital gains within the meaning of the first sentence of Article 43 (1), points 1, 2, 3 and 7a to 7c. 2The condition for the application of the first sentence is that the creditor shall provide proof, by means of a certificate issued by the financial office responsible for his management or his registered office, that he/she is a body, association of persons, or Wealth mass according to the first sentence. 3Paragraph 4 shall apply accordingly.(8) 1The creditor
is a member of the creditor in accordance with § 5, paragraph 1, with the exception of the number 9 of the Corporation tax law or other laws exempted from corporation tax exempt corporation, personal association or asset mass or
a domestic The legal person under public law not referred to in paragraph 7
shall be subject to the tax withdrawal only in the amount of three fifths in the case of capital gains within the meaning of section 43 (1), first sentence, points 1, 2, 3 and 7a. 2The condition for the application of the first sentence is that the creditor shall provide proof, by means of a certificate issued by the financial office responsible for his management or his registered office, that he/she is a body, association of persons, or Wealth mass within the meaning of the sentence 1. 3Paragraph 4 shall apply accordingly.(8a) 1Paragraph 8 shall be applied to partnerships within the meaning of Section 212 (1) of the Fifth Book of Social Law. 2The partnership shall be replaced by the creditor of the capital gains.(9) 1If the creditor of the capital gains within the meaning of Article 43 (1) is a limited taxable body within the meaning of Section 2 (1) of the Corporate Tax Law, two fifths of the retained and abducted body shall be Capital gains tax reimbursed. 2§ 50d (1) sentences 3 to 12, paragraphs 3 and 4 shall apply accordingly. 3The right to further exemption and reimbursement pursuant to § 50d (1) in conjunction with § 43b or § 50g or under an agreement to avoid double taxation shall remain unaffected. 4Procedure according to the above sentences and in accordance with Section 50d (1), the Federal Central Office for Taxes shall be connected.(10) 1If capital gains within the meaning of Article 43 (1), first sentence, point 1a are paid, the paying agency shall not have to pay a tax deprivation if
the paying body will be presented with a non-fog certificate as referred to in paragraph 2, first sentence, number 2 for the creditor,
the paying agency will be presented with a certificate in accordance with paragraph 5 for the creditor,
a certificate issued in accordance with the second sentence of paragraph 7 shall be submitted to the creditor, or
the issuing body shall issue a certificate in accordance with the second sentence of paragraph 8 for the creditor. the creditor shall be presented to the creditor, in which case a tax retention of three fifths shall be made.
2The paying agency shall be issued an exemption order, which shall also grant capital gains within the meaning of the sentence 1 , or, in accordance with Article 43a (3), second sentence, which compensates for the loss of capital within the meaning of the first sentence, it shall not carry out the tax deductiation, in so far as the capital gains, together with the capital gains, shall apply to: which, under paragraph 1, is not taxable or the capital gains tax is to be reimbursed in accordance with § 44b, does not exceed the exemption amount applied for by the order for exemption. 3Paragraph 6 shall apply accordingly. 4If capital gains within the meaning of Article 43 (1), first sentence, point 1a are paid out by a paying agency within the meaning of Article 44 (1) sentence 4, point 3, to a foreign body, this paying agency shall have the payment of capital gains in the form of the payment to the foreign country of the tax withdrawal of the last domestic paying agency in the securities custody chain, which pays or credits the proceeds of the capital gains, on the application of which a payment is made by the Collection-tax certificate for the sum of the treasury shares and the shares held by the customer, in accordance with officially prescribed designs. 5The application may only be made for shares that have been acquired with dividends and have been delivered with dividends. 6If such a collection tax certificate is applied for, the issuing of individual tax certificates or the forwarding of an application for the issuing of a single tax certificate on the tax withdrawal from the same tax certificate shall be issued. Capital gains shall be excluded, and the collection tax certificate shall be marked as such. 7The collection tax certificate issued to it shall apply to the last domestic paying body, Section 44b (6), with the proviso that it shall make use of the possibilities granted to it under this provision.
(+ + + § 44a: For application see § 52 + + +)
(+ + + § 44a: For application see § 52a Para. 16, 16a, 16b, 16c + + +) Non-official Table of contents
(1) to (4) (omitted) (5) 1A capital gains tax has been withheld or taken away, although an obligation to do so did not exist, or has the Creditors to whom, pursuant to § 44 (1) of the tax withdrawal, the certificate pursuant to § 43 (2) sentence 4, the exemption order, the non-seizure certificate or the certificates referred to in § 44a (4) or (5) only at a time , on which the capital gains tax had already been paid, or after that date, only the declaration pursuant to § 43 (2) sentence 3, second sentence, point 2, is submitted, at the request of the according to § 44 (1) of the tax deductiation, the tax declaration (§ 45a (1) to the extent that, in the case of the subsequent tax declaration, the pledge for tax deduction may reduce the capital gains tax to be deducted. 2The applicant is entitled to refund. 3As long as a tax certificate is not yet issued in accordance with § 45a, the person responsible for the tax withdrawal has to operate the procedure in accordance with sentence 1. 4The above phrases shall not be applied in the cases referred to in paragraph 6.(6) 1If capital gains within the meaning of Article 43 (1) (1) (1) (1) and (2) are obtained by a domestic credit or financial services institution within the meaning of section 43 (1), first sentence, point 7 (b), which shall be the securities, the value of the securities or other assets under the name of the creditor shall be held or administered as debtors of the capital gains or on behalf of the debtor, the credit or financial services institution may retain the holding and deed Capital gains tax The creditor of the capital gains up to the issue of a tax certificate, no later than 31. March of the calendar year following the inflow of the capital gains, subject to the following conditions:
The credit or financial services institute will be presented with a non-investment certificate in accordance with § 44a, paragraph 2, sentence 1, point 2, for the creditor,
The credit or financial services institute will be presented with a certificate in accordance with § 44a, paragraph 5, for the creditor,
The credit or financial services institute is presented with a certificate in accordance with § 44a paragraph 7 sentence 2 for the creditor and a distance was not possible or
The credit or financial services institution shall be presented with a certificate in accordance with Section 44a (8) sentence 2 for the creditor and the partial distance was not possible; in such cases, the capital gains tax may be reimbursed only in the amount of two fifths.
2The repayment credit or financial services institution shall be liable in accordance with § 44 (5) for the purpose of applying the undue refunds; for the request for payment, § 219, second sentence, of the Tax Code shall apply accordingly. 3The credit or financial services institution shall specify the sum of the amounts of the refund in the tax declaration separately and depart from the capital gains tax to be deducted from it. 4Where a credit or financial services institution is granted an exemption order, which also covers capital gains within the meaning of the first sentence, or the institution carries out a loss compensation in accordance with Article 43a (3) sentence 2 of the The inclusion of capital gains within the meaning of the first sentence of sentence 1 shall, until the date of issue of the tax certificate, be as far as 31. March of the calendar year following the inflow of the capital gains, the withholding and repaid capital gains tax on these capital gains; the second sentence shall apply accordingly.(7) 1A total Community trade may apply to its members within the meaning of Section 44a (7) or (8) to apply for a refund of the capital gains tax at the tax office responsible for the separate determination of its income. 2The refund shall be granted subject to the conditions set out in § 44a (4), (7) or (8) and to the extent specified therein.
(+ + + § 44b: For application, see § 52 + + +)
(+ + + § 44b: For application see Section 52a (2) 16, 16a, 16c, 16d + + +) unofficial table of contents
1In the cases, in where the dividend is paid to a shareholder other than the shareholder, the refund of the capital gains tax is excluded from the payee. 2Sentence 1 shall not apply to the acquirer of a dividend or any other claim in the cases of the second sentence of section 20 (2) (2) (a), second sentence. 3In the cases referred to in § 20 (2) sentence 1 (2) (b), the refund of capital gains tax to the acquirer of interest rates is excluded in accordance with Article 37 (2) of the Tax Code.
(+ + + § 45: To apply cf. § 52 + + +) Non-official table of contents
§ 45a Registration and attestation of the capital gains tax
(1) 1The application of the Withheld capital gains tax shall be transmitted to the tax office by electronic means within the period specified in § 44 (1) or (7) after officially prescribed form in accordance with the Tax Data Delivery Regulation; the the capital gains tax on the income within the meaning of Article 43 (1), first sentence, point (1a) shall in each case be disclosed separately for the country in which the place of management of the debtor of the capital gains is situated. 2Sentence 1 shall apply accordingly if a tax withdrawal is not or is not to be carried out in full. 3The reason for the non-execution is to be specified. 4Upon request, the tax office may waive electronic transmission in order to avoid unreasonable hardship; in this case, the capital gains tax-application shall be the debtor, the body executing the sales order, the to sign the paying agency or a person entitled to represent the person responsible.(2) 1The following entities shall be obliged to issue to the creditor of the capital gains, on request, a certificate in accordance with officially prescribed samples containing the information required under section 32d; if the Requirements of
§ 43 (1), first sentence, points 1, 2 to 4, 7a, and 7b of the debtors of the Capital gains,
§ 43 (1) (1) (1a), (6), (7) and (8) to (12) and (2), the body paying the capital gains, subject to the provisions of paragraph 3 and
§ 44 (1a) the body obliged to deduct the tax.
2The certificate does not need to be signed if: it has been printed out in a machine process and can be seen by the exhibitor. 3§ 44a (6) shall apply mutatily; the institutions and undertakings concerned shall keep records of the certificates to be drawn up. 4These must include an indication of the booking receipt of the payout to the recipient of the certificate.(3) 1If capital gains on account of the debtor are paid by a domestic credit institution or by a domestic financial services institution, the credit institution or the credit institution shall be replaced by the debtor. The financial services institution shall issue the certificate, unless the conditions set out in the first sentence of paragraph 2 have been met. The first sentence of 2shall apply in the cases of § 20 (1) (1) sentence 4; the issuer of the shares shall be deemed to be the debtor of the capital gains.(4) 1A certificate referred to in paragraph 2 or paragraph 3 shall also be issued if a claim for reimbursement of the capital gains tax pursuant to section 44b has been made or is made in the representation of the creditor. 2Sentence 1 shall apply mutatily if, in accordance with Section 44a (8), first sentence, the tax withdrawal has not been carried out in full.(5) 1A replacement certificate may only be issued if the original copy has been lost or destroyed according to the creditor's claims. 2The replacement certificate must be marked as such. 3The exhibitor has to keep records of the issue of replacement certificates.(6) 1A certificate which does not comply with paragraphs 2 to 5 shall be required to reclaim the exhibitor and replace it with a corrected certificate. 2The corrected certificate is to be marked as such. 3If the returned certificate is not returned to the exhibitor within one month of sending the corrected certificate, the exhibitor shall have the competent authority in accordance with his/her documents for the recipient. To notify the tax office in writing.(7) 1The issuer of a certificate which does not comply with paragraphs 2 to 5 shall be liable for the reduction of taxes or wrongfully granted tax advantages on the basis of the certificate. 2If the certificate referred to in paragraph 3 is to be issued by a national credit institution or a domestic financial services institution, the debtor shall also be liable if he makes incorrect information for the purpose of the certificate. 3The issuer is not liable
in the cases of record 2,
if it has fulfilled its obligations under paragraph 6.
(+ + + § 45a: For application see Section 52a (2) 16, 16b, 16c + + +) unofficial table of contents
(+ + + § 45c: For application see § 52 + + +) A non-official table of contents
(1) 1Who, according to § 44 (1) of this Act and § 7 of the Investment Tax Act, on the Tax deduction is required (Reporting Office), has the Federal Central Office for Taxes up to 1. March of the year following the year in which the capital gains flow to the creditors, the following data shall be transmitted:
First and surname, identification number (§ 139b of the tax code) and the date of birth of the creditor of the capital gains; for a joint exemption order, the data of both spouses,
Address of the creditor of the capital gains,
the capital gains for which a release order has been issued,
the capital gains, which have been withdrawn from the tax withdrawal or in respect of which, on the basis of the order for exemption pursuant to Section 44b (6) sentence 4 of this Act or in accordance with Section 7 (5) sentence 1 of the investment tax law, capital gains tax is reimbursed
The capital gains for which the refund of capital gains tax has been requested by the Federal Central Office for Taxation
the capital gains on which a natural person's non-investment certificate, according to § 44a (2), first sentence, point 2, is removed from the tax withdrawal or a Refund has been made,
The name and address of the Reporting Office.
2The data shall be determined by the officially prescribed data set. In addition, § 150 (6) of the Tax Code shall be applied accordingly.(2) 1The Federal Central Office for Taxes may communicate the data referred to in paragraph 1 to the benefit institutions in so far as this is necessary to verify the income or assets to be taken into account in the social performance or to the extent to which it is necessary to verify the Affected consent. 2For the purposes of the first sentence, the Federal Central Tax Office shall be entitled to verify the data transmitted to it by the benefit institutions with the data available in accordance with paragraph 1 by means of automated reconciliations. and to communicate the results to the social security institutions.(3) 1A domestic insurance intermediary within the meaning of Section 59 (1) of the Insurance Contract Act has up to 30 years of age. March of the following year the establishment of a contract within the meaning of Article 20 (1) (6) between a national resident and an insurance undertaking with head office and management abroad with regard to the Federal Central Office for Taxes ; this shall not apply if the insurance undertaking has a branch office in Germany or the insurance undertaking has notified the Federal Central Office of Taxes until that date of the coming into force of a contract and the Insurance intermediary has informed us of this. 2The following data is to be transmitted:
First and last names, and date of birth, Address and identification number of the policyholder,
The name and address of the insurance undertaking as well as the contract number or other marking of the insurance undertaking. Contract,
The name and address of the insurance intermediary if the notice has not been taken over by the insurance company,
Runtime and guaranteed insured sum or contribution total for the entire runtime,
Whether it is a conventional, fund-linked or asset-managing insurance contract.
3The data shall be transmitted by remote data transmission in accordance with the officially prescribed data record; in the Moreover, Section 150 (6) of the Rules of the Tax Code must be applied accordingly.
(+ + + § 45d: For application see § 52a (16), (16a), (16c) + + + +)
(+ + + § 45d para. 1: For application, see § 45e set 2 + + +) Non-official table of contents
§ 45e authorization for interest information ordinance
1The federal government is authorized to Ordinance with the consent of the Federal Council, Council Directive 2003 /48/EC of 3. 1 June 2003 (OJ L 327, EU No 38), as amended, in the field of taxation of savings income. 2§ 45d (1), second sentence, and paragraph 2 shall apply accordingly.
Disposition of taxable persons with tax-deducted income
§ 46 Disposition with respect to income from non-self-employed work
(1) (omitted) (2) Consists of income completely or partly from income from non-self-employed work, of which a tax withdrawal has been carried out, an apportionment is only carried out,
if the positive sum of the income taxable income that was not subject to the tax deductions from the working wage is reduced by the amount of the income tax deducted according to § 13 (3) and (24a), or the positive sum of the income and benefits subject to the advance reservation, is in each case more than 410 euros;
if the Taxable persons, side by side, have received working wages from several employers; this does not apply, to the extent that, in accordance with § 38 (3a) sentence 7, working wage has been compiled by several employers for the payroll tax deductiy;
if a taxable person is entitled to the sum of the partial amounts of the pension plan included in the tax withdrawal from the working wage pursuant to § 39b (2) sentence 5 (3) (b) to (d) is greater than the amount of the precautionary expenditure referred to in Article 10 (1) (3) and (3a) in conjunction with paragraph 4 and the working wage as a whole in the calendar year exceeds EUR 10 800, or in the case of spouses who fulfil the conditions laid down in Article 26 (1), which in the calendar year exceeds 20 500 Euro by the spouses as a whole;
if of spouses, which are combined in accordance with § § 26, 26b for income tax, have been paid both wages and have been taxed for the apportionment period or part of it according to the tax class V or VI or have been registered in tax class IV of the factor (§ 39f) ,
if a taxable person has been paid a free amount within the meaning of Article 39a (1) (1) (1) to (3), (5) or (6), and in the calendar year: a total of 10 800 euros in working wage or in the case of spouses who meet the conditions laid down in Article 26 (1) of the total wage exceeds EUR 20 500 in the calendar year by the spouse as a whole; the same shall apply to a spouse Taxable persons who belong to the group of persons under § 1 (2) or for a limited income-taxable employee, if these entries are made on a certificate for the payroll tax deductions (§ 39 (3) sentence 1)
if you do not have the requirements of § 26, paragraph 1, sentence 1, if you have a parent couple,
to c) (omitted)
in the case of § 33a, paragraph 2, sentence 5, the parent couple jointly request a split of the deduction amount in a ratio other than half, or
in the case of § 33b, paragraph 5, sentence 3, the parent couple jointly share the lump sum for disabled people or the lump sum for survivors in a different proportion as per half.
2The investment obligation exists for each parent who has received income from non-self-employed work;
if a taxable person applies the payroll tax for any other reference within the meaning of § 34 (1) and (2) (2) and (4) in accordance with § 39b (3) sentence 9 or for any other reference in accordance with § § 34 (3) 39c (3);
if the employer has calculated the payroll tax on a different basis, and in doing so, the working wage from previous employment relationships of the calendar year (Section 39b (3) sentence 2, § 41 (1) sentence 6, Grand Letter S);
if the worker's marriage is in the predisposition period has been dissolved by death, divorce or waiver, and he or his spouse has remarried the dissolved marriage in the predisposition period;
for an unrestricted taxable person within the meaning of § 1 paragraph 1 in the formation of the Wage tax deduction characteristics (§ 39) a spouse within the meaning of Section 1a (1) (2) has been taken into account or
for a taxable person who is a member of the private group of the 1 (3) or § 1a, wage tax deduction characteristics have been defined in accordance with Article 39 (2); the office tax office responsible for the assessment pursuant to § 39 (2) sentences 2 to 4 shall then also be responsible for the apportionment;
if the apportionment is requested, especially for the calculation of payroll tax on the income tax. 2The application must be made by issuing an income tax return.
(3) 1In the cases referred to in paragraph 2, an amount of the income taxable income, of which the tax deductions from the income tax is paid by the tax deducted from the In the event that the income tax has not been paid under Section 32d (6) of the collective income tax, the income is to be deducted from the income if the total income is not more than 410 euros. 2The amount in accordance with the first sentence shall be reduced by the amount of the retirement pension, provided that the amount of the remuneration to be determined using the percentage of the work wage to be determined in accordance with § 24a, sentence 5, with the exception of the pensions in the In accordance with Article 19 (2), and in order to take account of the amount to be taken into account in accordance with Article 13 (3).(4) 1If the income tax is not eligible under paragraph 2, the income tax applicable to the income from non-self-employed work shall be deemed to be payable by the taxable person by the payroll tax in so far as it cannot be used for a wage tax levied at too little. 2§ 42b remains unaffected.(5) In the cases referred to in paragraph 2 (1), in which the income taxable income from which the tax deductible has not been carried out by the working wage and which is not subject to the provisions of Section 32d (6) of the Tariff, by means of a legal regulation may be provided for in the cases referred to in paragraph 2. Subject to income tax, the amount of EUR 410 is exceeded, taxation is mitigated in such a way that the full taxation of such income is transferred in stages.
(+ + + § 46: For the application, see § 52 + + +) Non-Official Table of Contents
Construction Services Tax Abuse
(1) 1If someone in the country provides a building performance (Leistender) to an entrepre within the meaning of Section 2 of the VAT Act or a legal person under public law (nominee), the beneficiary is obliged to pay a tax deductity of 15 percent for the benefit of the service from the consideration of the consideration , 2If the nominee rents apartments, the first sentence is not to be applied to building services for these apartments if he or she does not rent out more than two apartments. 3Construction services are all services that are used for the manufacture, repair, maintenance, alteration or disposal of buildings. 4The most responsible is the person who pays off a performance without having provided it.(2) 1The tax withdrawal does not have to be made if the service recipient submits a valid exemption certificate in accordance with § 48b (1) sentence 1 at the time of return or the consideration in the the following amount is not expected to exceed the following amount:
15 000 Euro, if the nominee is exclusively tax-free transactions according to § 4 Point 12, first sentence, of the VAT Act,
EUR 5 000 in other cases.
2For the purposes of determining the amount, the amount of the tax is determined by the following: to the same nominee, and to be expected to aggregate the works to be provided.(3) In return for the purposes of paragraph 1, the fee shall be equal to the turnover tax.(4) If the nominee has logged in and removed the tax deduction amount,
is not applicable to § 160 paragraph 1 sentence 1 of the tax order,
are not applicable to § 42d paragraphs 6 and 8 and § 50a paragraph 7.
§ 48a procedure
(1) 1The nominee has up to the tenth day after the end of the month in which the consideration in the sense of § 48 , a notification shall be submitted in accordance with the officially prescribed form in which he has to calculate the tax collection for the application period itself. 2The deduction amount shall be due on the tenth day after the end of the registration period and to be deducted from the financial office responsible for the benefit of the benefit. 3The application of the deduction amount shall be equal to a tax declaration.(2) The nominee has
of the name and address of the service provider,
the invoice amount, the invoice date, and the payment tag,
the amount of the tax deduction and
of the financial office where the deduction amount has been declared,
to be deducted from the tax deduction.(3) 1The nominee shall be liable for a deduction amount that has not been paid or is deducted too low. 2The nominee shall not be liable if he has provided him with an exemption certificate (§ 48b) at the time of the consideration, and he was able to rely on the legality of the certificate. 3In particular, he shall not be entitled to rely on a certificate of exemption if it has been obtained by means of unfair means or by incorrect information and has been known to him or was not known to him as a result of gross negligence. 4The notice of liability shall be issued by the tax office responsible for the benefit of the service.(4) § 50b shall apply accordingly. Non-official table of contents
(1) 1The person responsible for the performance of the service shall be responsible for the Tax Office, if the tax claim to be secured does not appear at risk and a domestic receiving agent is ordered to issue a certificate in accordance with officially prescribed form, which the beneficiary of the obligation to pay for the Tax deducted. 2A vulnerability is considered, in particular, if the performer
Display obligations under § 138 of the Tax Code are not ,
does not comply with its obligation to provide information and to be required to participate in accordance with § 90 of the Tax Code,
not to provide proof of tax compliance by certifying the competent foreign tax authority.
(2) A certificate should be issued if the Performers credibly make no tax claims to be secured.(3) The certificate must indicate:
The name, address and tax number of the service provider,
Period of validity of the certificate,
The scope of the exemption as well as the nominee if it is only in the case of certain works,
the issuing tax office.
(4) A certificate of exemption which applies only to certain construction services shall be abolished, this is to be communicated to the beneficiaries concerned.(5) If an exemption certificate is available, section 48 (4) shall apply mutatily.(6) 1The Federal Central Office (Bundeszentralamt für taxes) grants the nominee, in the sense of § 48 (1) sentence 1, information on the Federal Central Office for Taxes to be informed by means of an electronic inquiry Exemption certificates. 2With the application for the grant of an exemption certificate, the applicant agrees that his data will be stored by the Federal Central Office for Taxation in accordance with Section 48b (3) and that the stored data shall be transferred to the Information provided by the recipient. Non-official table of contents
(1) 1To the extent that the deduction amount has been retained and logged in, it will be tax to be paid by the service provider shall be successively counted as follows:
the payroll tax retained and declared pursuant to § 41a (1),
the advance payments on income or corporate income tax,
the income or Corporation tax of the tax or investment period in which the service has been provided and
to be filed by the service provider within the meaning of § § 48, 48a and deduction amounts to be deducted.
2The offsetting referred to in point 2 of the first sentence may only be made for advance payment periods within the tax or assessment period in which the performance has been performed. 3The offsetting referred to in the first sentence of paragraph 2 shall not lead to a refund.(2) 1At the request of the service provider, the tax office responsible pursuant to Section 20a (1) of the Tax Code shall reimburse the deduction amount. 2The refund assumes that the service provider is not obliged to submit wage tax declarations and that an apportionment of income tax or corporation tax is not considered or that the service provider is credibly responsible for the payment of income tax. that there will be no tax claims to be secured during the assessment period. 3The application shall be made on the basis of an officially prescribed pattern until the end of the second calendar year following the year in which the deduction amount has been declared; any further periods following an agreement shall be submitted to the Avoidance of double taxation shall remain unaffected.(3) The tax office may refuse the credit transfer, provided that the declared deduction amount has not been paid and that there is reason to believe that there is an abuse. Non-official table of contents
§ 48d Special features in the case of double taxation agreements
(1) 1You can earn revenue that corresponds to the Under Article 48, under an agreement to avoid double taxation, taxes are not taxed, the provisions relating to the withholding, removal and registration of the tax by the debtor of the consideration shall not be subject to the provisions of the to apply the agreement. 2Unaffected shall remain the creditor's claim of compensation for the refund of the withheld and deducted tax. 3The claim is to be asserted by application in accordance with § 48c (2). 4The creditor of the consideration has to prove, by confirming the tax authority of the other State responsible for him, that he is established there. 5§ 48b shall apply accordingly. 6The nominee may not rely on the rights of the creditor under the Agreement in the liability procedure.(2) Without prejudice to Section 5 (1) (2) of the Finance Management Act, the responsibility for the discharge measures referred to in paragraph 1 is the responsibility of the tax office in accordance with § 20a of the German Tax Code.
Taxation Restricted Taxable
§ 49 Limited taxable income
(1) Domestic income in the sense of limited income tax liability (§ 1 paragraph 4) are
Income from a domestic agriculture and forestry sector (§ § 13, 14);
Income from industrial operations (§ § 15 to 17),
for which a permanent establishment is maintained or a permanent representative is appointed is,
the ships or aircraft chartered by the operation of their own or chartered ships, between domestic and domestic ports , including the income from other transport services related to such promotions,
which shall be obtained from: an undertaking within the framework of an international operating community or a pool agreement in which a company having its head office or management is carrying out the transport operations in the territory of the territory of the Member State, from transport operations and transport services referred to in point (b) ,
which, if not included in the income referred to in points 3 and 4, are artistic, sporty, artistic, or artistic, artistical, entertaining or similar performances, including income from other services related to these services, regardless of who is going to receive the revenue,
under the conditions of § 17, if it is a stake in a capital company,
which has its seat or management domesticated or
when it is purchased on the basis of an application pursuant to § 13 (2) or § 21 (2) sentence 3 (2) of the Conversion Tax Act, the mean value of the shares is not applied or to the second sentence of Article 17 (5)
which, insofar as they are not part of the income referred to in (a), shall be replaced by
renting and leasing or
of domestic immovable property, of property, or of rights, located in the country or entered in a national public book or register , or the recovery of which is carried out in a domestic establishment or other facility. 2As income from business operations, income from activities within the meaning of this letter, which is obtained by a body within the meaning of Section 2 (1) of the Corporate Tax Law, which is subject to a A capital company or other legal entity within the meaning of Section 1 (1) (1) (1) to (3) of the Corporate Tax Law, or
which shall be comparable to that of the To obtain the opportunity to contractually oblige a professional sportsman as such; this only applies if the total receipts exceed EUR 10 000;
Income from self-employed work (§ 18), which is or has been or has been carried out domestily, or for which a permanent establishment or a permanent establishment is maintained in Germany
Income from non-self-employed work (§ 19), which is
within the country, or has been or has been used,
from domestic public coffers including the cash registers of the Bundeseisenbahnassets and the Deutsche Bundesbank, with regard to a current or earlier service, without a payment claim against the domestic public cash register ,
as remuneration for an activity as managing director, procurist or board member of a company with management in Germany ,
shall be paid as compensation within the meaning of Section 24 (1) for the dissolution of a service, in so far as the activities relating to the activity previously carried out are
is carried out on board an aircraft used in international air transport, which shall be subject to the following conditions: Enterprises with management at home;
Income from capital assets in the sense of
§ 20 (1) (1) with the exception of income from investment shares within the meaning of § 2 of the Investment tax law, number 2, 4, 6 and 9, if the debtor is domicated, management or registered office in the territory of the country, or in cases of cases of § 44 (1) sentence 4 (1) (a), double letter bb of this law; this also applies to Income from convertible bonds and earnings,
§ 20 (1) (1) in conjunction with § § 2 and 7 of the investment tax law
for income within the meaning of Section 7 (3) of the Investment Tax Act,
in the case of income within the meaning of § 7 (1), (2) and (4) of the investment tax law, if the cases of § 44 (1) sentence 4 (1) (a) double letter bb of this law
§ 20 (1) (5) and (7), if
the capital assets by domestic property, by domestic rights that are subject to the rules of civil law over land, or by ships that enter into A national register of ships is registered, directly or indirectly secured. 2The interest is the interest on bonds and receivings entered in a public debt book or issued via the collective documents within the meaning of Section 9a of the Depository Act or part of the bonds issued by the German Securities Depository Act (debenture or partial bonds), or
the capital assets consist of enjoyment rights not mentioned in Section 20 (1) (1)
§ 43 (1) sentence 1 (7) (a), (9) and (10) and the second sentence if it is provided by a debtor or by a domestic credit institution or a domestic credit institution Financial services institution within the meaning of Article 43 (1), first sentence, point 7 (b), of a foreign credit institution or of a foreign financial services institution (s)
will be disbursed or credited against the suspension of the interest notes and the Partial debentures are not held by the debtor, the domestic credit institution or the domestic financial services institute, or
against the transfer of the securities is disbursed or credited and the credit institution neither maintains nor manages them
2§ 20 (3) shall apply accordingly;
Renting and leasing income (§ 21), insofar as they are not part of the income referred to in points 1 to 5, if the immovable property, the substantive terms or the rights in the a domestic public book or register is registered or used in a domestic establishment or in another facility;
other income within the meaning of § 22 (1) sentence 3 (a), which is provided by the domestic statutory pension insurance institutions, the domestic agri-age pension fund, the Domestic professional care institutions, domestic insurance undertakings or other domestic paying agencies shall be granted; this shall apply in the case of a number of victims and other services provided by foreign imprest paying agents, if the Contributions on which the benefits are based, in accordance with Section 10 (1) (2), in whole or in part, in the determination of special expenditure;
Other Income within the meaning of Section 22 (2), in so far as it concerns private disposal operations, with
domestic land or
domestic rights that comply with the rules of civil law are subject to land;
other income as defined in § 22, point 4;
other income within the meaning of § 22, point 3, even if they are to be attributed to a different type of arrival in the application of this provision, insofar as it is income from domestic , the use of movable property domesticly or from the transfer of the use or the right to use commercial, technical, scientific and similar experience, knowledge and skills, to be used for the purposes of: An example of plans, designs, patterns and procedures that are or have been used in the country; this does not apply in the case of taxable income within the meaning of paragraphs 1 to 8;
other income within the meaning of § 22, point 5; this also applies to the performance of foreign paying agencies in so far as the benefits for an unrestricted taxable person to income according to § In accordance with Section 10 (1) (2), the contributions which underlie the benefits were taken into account, in whole or in part, in the determination of the special expenditure.
(2) Tax features shall not be taken into account if they are not to be taken into account when taking into account domestic income within the meaning of paragraph 1.(3) 1In the case of shipping and air carriers, the income referred to in paragraph 1 (2) (b) shall be set at 5 per cent of the charges agreed for those transport services. 2This shall also apply where such income is obtained by a domestic permanent establishment or by a national permanent representative (paragraph 1 (2) (a)). 3This shall not apply in the cases referred to in paragraph 1 (2) (c) or in so far as the German right of taxation is maintained in accordance with an agreement to avoid double taxation without limiting the tax rate.(4) 1By way of derogation from point 2 of paragraph 1, income tax exempt from a limited taxable person residing or having a habitual residence in a foreign country by the holding of his or her own or chartered vessels shall be tax-free; Aircraft from a company whose management is located in the foreign country. 2A condition for exemption from tax is that this foreign state taxable persons residing or having their habitual residence within the scope of this Act are exempt from tax exemption for such income The Federal Ministry of Transport, Building and Urban Development has declared the tax exemption in accordance with the first sentence for transport policy harmless.
(+ + + § 49: For application see § 52a Paragraph 17 + + +) Non-official table of contents
(1) 1Limited Taxable persons are entitled to deduct operating expenses (§ 4 (4) to (8)) or advertising costs (§ 9) only in so far as they are in economic context with domestic income. 2§ 32a paragraph 1 shall apply with the proviso that the income to be taxed shall be increased by the basic allowance of section 32a, paragraph 1, sentence 2, point 1; this shall apply in the case of income pursuant to section 49 (1) (4) only in the amount of the amount of the income which is to be taxed. Income less the part of the basic allowance which exceeds the expenditure to be deducted in accordance with the fourth sentence. 3§ § 10, 10a, 10c, 16 (4), § § 24b, 32, 32a (6), § § 33, 33a, 33b and 35a are not to be applied. 4By way of derogation, in the case of employees referring to income from non-self-employed work within the meaning of Article 49 (1) (4), Article 10 (1) (2) (a), (3) and (3) and (3) and (10c) shall apply as far as the Expenses incurred during the period in which income was reached within the meaning of Section 49 (1) (4) and which do not exceed the income in accordance with Section 49 (1) (4). 5The annual and monthly amounts of the flat-rate packages pursuant to section 9a, first sentence, point 1 and section 10c, occur in a proportion of time if income within the meaning of Section 49 (1) (4) does not occur during a full calendar year or calendar month shall be completed.(2) 1The income tax on income which is subject to the tax withdrawal from the wage or the capital gains or the tax withholding on the basis of § 50a shall be deemed to have been paid off by the tax withholding tax in the case of limited taxable persons. 2Set 1 does not apply
for revenue of a domestic Operation;
if it is subsequently established that the conditions of unlimited income tax liability within the meaning of § 1 (2) or (3) or (1a) , § 39 (7) shall apply mutatily;
in cases of § 2 paragraph 7 sentence 3;
for income from non-self-employed work within the meaning of Section 49 (1) (4),
if the payoff feature is a free amount according to § 39a paragraph 4, or
if the (Section 46 (2) (8))
for income as defined in § 50a (1) (1), (2) and (4), if the apportionment is to be Income tax is requested.
3In the cases referred to in the second sentence of sentence 2, the apportionment is carried out by the Office of the Office of the Office of Operations, which, in accordance with Article 39 (2), second sentence, or sentence 4, for the formation and modification of the Wage tax deductitiy is responsible. 4In the case of several company tax offices, the company's tax office in whose district the employee was last employed is the responsibility of the office. 5In the case of employees with tax class (VI), the tax office in which the employee was last employed was responsible for the operation of the tax class I. 6The employer has not obtained any electronic payroll tax characteristics (§ 39e (4) sentence 2) for the employee and has not been certified for the payroll deduction in accordance with § 39 (3) sentence 1 or § 39e (7) sentence 5 , the tax office in which the employee was last employed is responsible for the tax office. point 4 (b) and 5 (5)apply only to nationals of a Member State of the European Union or of another State to which the Agreement on the European Economic Area applies, which shall apply in the case of nationals of a Member State of the European Union or of another State to which The territory of one of these States shall have their domials or habitual residence. 8In the cases of sentence 2, point 5, the Federal Central Office for Taxes is responsible for apportionment.(3) § 34c (1) to (3) shall be applied in the case of income from agriculture, forestry, business or self-employed work for which a holding is maintained in the territory of the country, in so far as it does not include income from a foreign country. , with which the limited taxable person there is used in an amount similar to that of unlimited tax liability to a tax on income.(4) With the consent of the Federal Ministry of Finance, the supreme financial authorities of the countries or the financial authorities responsible for them may issue the income tax, in whole or in part, in the case of limited taxable persons, or in a lump sum , if this is in the particular public interest, there is a particular public interest, in particular
at the domestic event of internationally significant cultural and sporting events that are hosting an international competition, or
on the domestic appearance of a foreign cultural association, if its appearance is substantially promoted from public funds.
(+ + + § 50: For application, see § 52 + + +) Non-official table of contents
§ 50a Tax withdrawal with limited taxable persons
(1) The income tax is applied to restricts taxable persons by means of tax deduction
in the case of income received by the country , artistic, sporting, artistic, entertaining or similar performances are obtained, including income from other services related to these services, irrespective of whom the income is infused (§ 49 (1) (2) to (4) and (9) unless they are income from non-self-employed work which are already subject to the tax withdrawal from the working wage in accordance with Article 38 (1), first sentence, point 1,
in the case of income from the domestic use of performances within the meaning of point 1 (§ 49 (1) (2) to (4) and 6),
in the case of income from remuneration for the use or the right to use rights, in particular copyright and industrial property rights, of professional, technical, scientific and similar experience, knowledge and skills, such as plans, patterns and procedures, as well as in the case of income obtained from the procurement of the opportunity, a to contractually oblige professional athletes for a limited period of time (§ 49 (1) (2), (3), (6) and (9)),
in the case of income, the members of the Supervisory Board, Board of directors, board of mine or others with the supervision of the management of corporate bodies, personal associations and property funds within the meaning of Section 1 of the Corporate Tax Act as well as of other domestic persons Private and public-law associations in which the shareholders are not to be regarded as entrepreneurs (co-contractors) are granted for supervision of management (Section 49 (1) (3)).
(2) 1The tax withdrawal is 15 percent, in the cases referred to in paragraph 1, point 4, it is 30 percent of the total revenue. 2Travel expenses replaced or taken by the debtor of the remuneration shall only be included in the income in so far as the travel and accommodation expenses are the actual costs and the remuneration for the additional expenses incurred by the Lump sums in accordance with § 4 (5) sentence 1, point 5. 3In the case of income referred to in paragraph 1 (1), a tax withdrawal shall not be levied if the revenue per performance does not exceed EUR 250.(3) 1The debtor of the remuneration may deduct from the revenue in the cases referred to in paragraph 1 (1), (2) and (4) any operating expenditure or advertising costs directly related to them, which he/she has received in the case of restricts tax obligations in a form verifiable for the Federal Central Office for Taxes, or which have been accepted by the debtor of the remuneration. 2This shall apply only where the limited taxable person is a national of a Member State of the European Union or of another State to which the Agreement on the European Economic Area applies, and in the The territory of one of these States shall be domicated or habituated. 3In accordance with Section 32 (4) of the Corporate Tax Act, a limited taxable corporation, personal association or property fund shall apply. 4In such cases, the tax deduction shall be from the revenue remaining after deduction of operating expenditure or advertising costs (net income) if
Remuneration creditor is a natural person, 30 percent,
The creditor of the remuneration is a corporation, personal association or asset mass, 15 percent.
(4) 1The creditor has a remuneration for its part. Tax on the account of another creditor limited to taxable persons (second stage), he may refrain from deducting the tax if his revenue has already been deducted from the tax deductiation referred to in paragraph 2. 2If the debtor makes use of the second-level remuneration for operating expenses or advertising costs pursuant to paragraph 3, the apportionment pursuant to Article 50 (2), second sentence, point 5 applies, or the refund of the deductity tax in accordance with § 50d paragraph 1 or any other provision, it shall have to pay the tax resulting from paragraph 2 or paragraph 3 at that date; paragraph 5 shall apply accordingly.(5) 1The tax is incurred at the time when the remuneration is infused to the creditor. 2At this point in time, the debtor of the remuneration shall carry out the tax withdrawal on behalf of the creditor (tax debtor). 3In each calendar quarter, the tax shall be deducted from the Federal Central Office for Taxes by the tenth month of the month following the calendar quarter. 4The debtor of the remuneration shall be liable for the withholding and removal of the tax. 5The tax debtor may be used if the debtor of the remuneration has not made the tax deprivation in accordance with the rules. 6The debtor of the remuneration shall, upon request, certify to the creditor the following information in accordance with officially prescribed patterns:
the name and address of the creditor,
the type of activity and amount of remuneration in euros,
the payment day,
the amount of the withheld and deducted tax in accordance with paragraph 2 or paragraph 3.
(6) The Federal Government may determine by means of a legal regulation with the consent of the Bundesrat, that in the case of remuneration for the use or the right to use copyright (paragraph 1 (3)), which are not made directly to the creditor, but to an agent, instead of the debtor of the remuneration of the commissioners, the Tax is to be withheld and deducted and liable for the withholding and removal.(7) 1The tax office of the remuneration creditor may order that the debtor of the remuneration for the creditor's account (debtor) shall pay the income tax of limited taxable income, insofar as this is not already the case for the creditor's The tax deduction must be withheld and deducted in the course of the tax deduction if this is appropriate to secure the tax claim. 2The tax deduction shall be 25% of the total revenue, in the case of corporate bodies, personal associations or assets, 15% of the total revenue; the tax office may, by way of derogation, the amount of the tax deduction from the is expected to adjust the tax due. 3(5) shall apply in accordance with the proviso that the tax is to be registered and deducted from the tax office, which has ordered the tax deduction; the tax office may order that the tax held within one month in each case up to the tenth of the following month and to be deducted. 4§ 50, Paragraph 2, Sentence 1 is not applicable.
Other provisions, fines, empowersand final regulations
§ 50b audit right
1The financial authorities are entitled to conditions that are applicable to the Offsetting or remuneration of corporation tax, for the offsetting or reimbursement of capital gains tax, for the non-acceptance of the tax deduction, for the issue of the annual certificate according to § 24c or for the notices to the Federal Central Office in the case of taxes in accordance with § 45e, or need to be informed, in the case of those involved in the proceedings. 2§ § 193 to 203 of the Tax Code shall apply mutatily.
(+ + + § 50b: For application, see § 52 + + +) unofficial Table of Contents
(+ + + § 50c: For application see § 52 + + +) Non-official table of contents
(1) 1Can income subject to the tax withdrawal from the capital gains or the tax deprivation on the basis of § 50a, according to § § 43b, 50g or after an agreement to avoid double taxation, or to be taxed only after a lower rate of taxation, the provisions relating to the withholding, removal and registration of the tax, notwithstanding Articles 43b and 50g and the Agreement, shall be , 2The claim of the creditor of the capital gains or allowances shall remain unaffected in full or in part the repayment of the withheld and abducted or paid for on the basis of liability notice or letter of formal notice Tax. 3The refund shall be made at the request of the creditor of the capital gains or remuneration on the basis of a notice of exemption; the application shall be filed with the Federal Central Office for Taxes in accordance with officially prescribed form. . 4In the cases of § 43 (1), first sentence, point 1 (1a), the form must be accompanied by a certificate according to § 45a (2).5The amount to be reimbursed shall be disbursed after the notice of the exemption is announced. 6If the creditor of the remuneration within the meaning of section 50a of Section 50a (5) has to withhold tax on behalf of a creditor, the payment of the claim for reimbursement may be made conditional on the creditor's claim to be subject to the payment of the refund. The payment of the tax to be withheld by him shall, for this purpose, provide security or irrevocably the consent to the offsetting of his entitlement to the refund shall be declared with his tax payment debt. 7The Federal Central Office for Taxation may allow applications to be filed on machine-usable data carriers. 8In the cases referred to in Article 43 (1), first sentence, point 1 (1a), the applicant must affirm that he has received a certificate within the meaning of Section 45a (2) or, in so far as he himself, the capital gains as a paying agent, the tax-tax 9The time limit for the application for a refund shall be four years after the end of the calendar year in which the capital gains shall be paid or allowances. 10The period referred to in sentence 9 shall not expire before the end of six months after the date of payment of the tax. 11If the creditor of the capital gains or remuneration is a person who is not credited with the capital gains or remuneration under this Act or under the tax law of the other Contracting State, the claim shall be complete or partial reimbursement of the tax deduction from the capital gains or under section 50a, under an agreement to avoid double taxation, only to the person who has the capital gains or remuneration in accordance with the tax laws of the other The contracting state shall be counted as income or profits of a resident. 12For the refund of the capital gains tax, § 45 applies accordingly. 13Subject to paragraph 2, the debtor of the capital gains or remuneration may not rely on the rights of the creditor from the agreement.(1a) 1The amount to be reimbursed in accordance with paragraph 1 in connection with § 50g shall be galvanissed. 2The interest rate shall begin twelve months after the end of the month in which the application for a refund and all the documents required for the decision are available at the earliest on the day of payment of the tax by the debtor of the Capital gains or allowances. 3It ends at the end of the day on which the notice of exemption takes effect. 4If the notice of exemption is repealed, amended or corrected in accordance with § 129 of the German Tax Code, a previous interest-rate determination must be changed. 5§ 233a (5) of the Tax Code shall apply mutatily. 6For the amount and calculation of interest, § 238 of the Tax Code applies. 7On the fixing of interest rates, § 239 of the Tax Code shall apply in a reasonable way. 8The provisions of this paragraph shall not apply if the tax withdrawal does not have a distracting effect (Section 50 (2)). (2) 1In the cases of § § 43b, 50a (1), § 50g, the debtor of the The Federal Central Office for Taxes shall pay the creditor to the creditor on the basis of a lower tax rate, or if the Federal Central Office for Taxes is to pay the creditor the tax deduction in accordance with § 43b or § 50g or the Agreement. certifying that the conditions are fulfilled (exemption under the tax deduction procedure), including in the case of capital gains made in accordance with an agreement on the avoidance of double taxation in the other Contracting State based capital company which is directly involved in the nominal capital of an unrestricted taxable capital company within the meaning of Section 1 (1) (1) of the Corporate Tax Law of at least one tenth and in the State they are subject to taxes on income or profit, without being exempt from this, from the unrestricted taxable capital company. 2The exemption may be granted subject to revocation and subject to conditions or conditions. 3In the cases referred to in § 50a (1), it may be made subject to the condition that the fulfilment of the obligations under section 50a (5) is proven, in so far as the remuneration to other limits is limited to taxable persons will be forwarded. 4The period of validity of the certificate referred to in the first sentence shall begin at the earliest on the date on which the application to the Federal Central Office for Taxes is received; it shall be at least one year and shall not exceed three years; the creditor of the The capital gains or the remuneration is obligated to immediately inform the Federal Central Office of Taxes of the removal of the conditions for exemption. 5The condition for the distance from the tax withdrawal is that the debtor of the capital gains or allowances is issued with the certificate as set out in the first sentence. 6The application is to be decided within three months. 7The deadline begins with the submission of all the evidence required for the decision. 8Existing login obligations remain unaffected.(3) 1A foreign company shall not be entitled to total or partial discharge in accordance with paragraph 1 or 2, insofar as persons are involved in it who do not have the right to be reimbursed or exempted if they have income directly obtained and the gross income earned by the foreign company in the marketing year in question did not come from its own economic activity, and
in terms of these returns for the inclusion of foreign company economic or otherwise there are no significant reasons or
the foreign company does not have a business operation appropriately set up for its business purpose in general economic traffic.
2Only the conditions of the foreign company are decisive; organizational, economic or otherwise considerable characteristics of the companies that are the foreign In the case of a company (Section 1 (2) of the External Tax Act), it is not possible to remain in consideration. 3An own economic activity is lacking in so far as the foreign company achieves its gross income from the management of economic goods or transfers its essential business activities to third parties. 4The position of the foreign company is the responsibility of the foreign company for the existence of economic or otherwise significant reasons within the meaning of the first sentence of point 1 and of the business operation within the meaning of the first sentence of point 2. 5The sentences 1 to 3 shall not apply if the principal nature of the shares of the foreign company is a substantial and regular trading on a recognized stock exchange or for the foreign company the The provisions of the investment tax act apply.(4) 1The creditor of the capital gains or remuneration within the meaning of § 50a has to prove, in accordance with officially prescribed form, by a confirmation of the tax authority of the other State responsible for him that he is resident there. or the conditions set out in Article 50g (3) (5) (c) are fulfilled. 2The Federal Ministry of Finance, in agreement with the supreme financial authorities of the Länder, may allow simplified procedures or simplified evidence.(5) 1By way of derogation from paragraph 2, the Federal Central Office for Taxes may, in the cases referred to in section 50a (1) (3), authorize the debtor of the remuneration on request in general to refrain from the deduction of tax or to lower the tax after a lower the tax rate (control notification procedure). 2The empowerment may be granted in cases of minor fiscal importance and may be subject to conditions. 3A confirmation in accordance with the first sentence of paragraph 4 shall not be required in the control reporting procedure. 4Content of the edition may include the indication of the name, place of residence or place of the registered office or management of the debtor and creditor, the type of remuneration, the gross amount and the date of the payments, and the shall be deducted from the tax. 5The request for participation in the control notification procedure shall be deemed to have been granted by the creditor and the debtor for the purpose of forwarding the debtor's information to the resident or host country of the creditor. 6The empowerment is to be stored as a receipt. 7(2) sentence 8 shall apply accordingly.(6) Where paragraph 2 is not applicable, paragraph 5 shall also apply to capital gains within the meaning of Article 43 (1) (1) (1) and (4) if, at the time of payment of the capital income, the right to taxation is subject to a lower tax rate without to find out more about it.(7) Where income within the meaning of Article 49 (1) (4) is granted from a cash register of a legal person under public law within the meaning of the provision of an agreement on the avoidance of double taxation on the public service, the latter shall be To interpret the requirement to establish a service with another person in such a way that the remuneration paid to the first-mentioned person is paid if it is wholly or essentially from public funds. are applied.(8) 1If the income of an unrestricted taxable person from non-self-employed work (§ 19) is to be excluded from the German tax base under an agreement to avoid double taxation, the Exemption in the case of the apportionment, notwithstanding the agreement, only provided that the taxable person proves that the State to which the agreement is entitled to the right to tax has waived this right of taxation or that the State in that State has not complied with the provisions of the Agreement. to be paid to the income fixed on the income. 2If such proof is only carried out after the income has been included in an income tax assessment, the tax notice must be changed in so far as the income tax is included in the income tax. 3§ 175 (1), second sentence, of the Tax Code shall be applied accordingly.(9) 1If the income of an unlimited taxable person is to be exempted from the tax base of the German tax in accordance with an agreement to avoid double taxation, the exemption of the income shall be subject to the provisions of Agreement shall not be granted if
the other State applies the provisions of the Agreement in such a way that the Income in that State is to be excluded from taxation or can only be taxed at a tax rate limited by the Agreement, or
the income in the the other State is not liable for taxation only because it is obtained from a person who does not reside in that State on the basis of his/her place of residence, permanent residence, place of business, place of business or similar property
2(2) does not apply to dividends which are exempt from the tax base of the German tax in accordance with an agreement to avoid double taxation, unless the dividends are exempt from the tax base of the German tax base. Dividends have been deducted in the determination of the profit of the company. 3Provisions of an agreement to avoid double taxation as well as paragraph 8 and § 20 (2) of the External Tax Act shall remain unaffected insofar as they each have the exemption of income to a further extent limit.(10) 1The provisions of an agreement to avoid double taxation shall apply to remuneration within the meaning of Article 15 (1), first sentence, second sentence, second sentence, second sentence, and point 3, second half-sentence, and shall include the agreement no express provision relating to such remuneration, the remuneration for the purposes of the application of the agreement to avoid double taxation shall be deemed to be an exclusive part of the profits of the shareholder entitled to remuneration. 2Sentence 1 shall also apply to income and expenses incurred as a result of the special operating assets. 3The remuneration of the shareholder is, notwithstanding the provisions of an agreement to avoid double taxation, on the allocation of assets to a permanent establishment of the company's premises to be allocated to the expenditure on the performance underlying the remuneration; the income and expenses referred to in the second sentence shall be attributed to the permanent establishment to which the remuneration is to be allocated. 4The sentences 1 to 3 shall also apply in the cases of § 15 (1) sentence 1 (2) sentence 2 as well as in the cases of § 15 (1) sentence 2. 5Where income within the meaning of sentences 1 to 4 is to be attributed to a person who is established in accordance with an agreement to avoid double taxation than in the other State, the taxable person shall indicate that the other State shall: Income tax is taxed without the German tax payable on it, the German income tax, which has been shown to have been fixed and paid for in this country, and which has been shortened by an accrued reduction claim, is the German income tax. the corresponding, pro-rata foreign tax up to the amount of the German income tax which is proportional to these income. 6Sentence 5 shall not apply if the agreement to avoid double taxation contains an explicit provision for such income. 7The records 1 to 6
are not limited to companies within the meaning of § 15 (3) Point 2;
shall apply if the income is a part of the income of self-employed work within the meaning of Section 18; the article shall enter into force in accordance with Article 18 (2) of the Treaty. self-employed work in the place of the article on business income if the agreement to avoid double taxation includes such an article.
8(9), first sentence, number 1 shall remain unaffected.(11) 1If dividends are to be exempted from the tax base of the German tax in the case of a payee under an agreement to avoid double taxation, the exemption shall be granted only in so far as the agreement has been concluded; than the dividends under German tax law are not attributable to another person. 2To the extent that the dividends are to be attributed to another person under German tax law, they shall be exempted from that person if they are exempted in the case of their payee under the terms of the agreement
(+ + + § 50d: For application see § 52 + + +)
(+ + + § 50d: For application see § 52a (16b) + + +) Non-official table of contents
§ 50e Non-prosecution of tax offences in the case of minor employment in private households
(1) 1Contrary to the law, who intentionally or recklessly against § 45d (1) sentence 1, § 45d (3) sentence 1, the legal regulation issued in accordance with Section 45e or the directly applicable contracts with the States and territories referred to in Article 17 of Directive 2003 /48/EC does not give a notification, not correct, not complete or not in good time. 2The administrative offence can be punished with a fine of up to five thousand euros.(1a) In the cases referred to in the first sentence of paragraph 1, the Administrative Authority within the meaning of Section 36 (1) (1) of the Law on Administrative Offences shall be the Federal Central Office for Taxes.(2) 1If the conditions of § 40a (2) are fulfilled, tax offences (§ § 369 to 376 of the tax code) shall not be prosecuted as such if the employer is in the cases of § 8a of the Fourth Book of the Book of Social Code (Social Code). 41a, paragraph 1, point 1, also in conjunction with paragraphs 2 and 3 and § 51a, and § 40a (6) sentence 3 of this Act, in conjunction with Section 28a (7) sentence 1 of the Fourth Book of the Social Code for pay, the payroll tax application and the If the uniform flat-rate tax is not applied or is not carried out in good time, thereby reducing taxes or obtaining for itself or another non-justified tax advantage. 2The exemption from the persecution referred to in the first sentence shall also apply to the employee of an employment referred to in the first sentence, which unaware of the fact that the financial authority has not been informed of any significant facts from that employment. . 3The provisions of § § 377 to 384 of the Tax Code shall remain applicable with the proviso that Section 378 of the Tax Code shall also be applicable in the case of intentional conduct. Non-official table of contents
§ 50f fines regulations
(1) Contrary to the law, who intentionally or lightly
contrary to § 22a (1) sentence 1 and 2 there is not data mentioned, not correct, not complete, or does not transmit in time or does not make a notice, not correct, not complete or not timely, or
contrary to § 22a (2) sentence 9 Identification number for purposes other than those specified therein.
(2) The administrative offence may, in the cases referred to in the first paragraph of paragraph 1, be subject to a fine of up to fifty thousand euros and, in the other cases, to a fine of up to tens of thousands of euros.(3) Administrative authority within the meaning of Section 36 (1) (1) of the Code of Administrative Offences shall be the central body in accordance with § 81.
(+ + + § 50f: For application see § 52 + + +) unofficial table of contents
§ 50g discharge of tax withdrawal on interest and royalty payments between affiliated companies of different Member States of the European Union
(1) 1On request, the capital gains tax on interest and the tax on the basis of Section 50a for royalties payable by a company of the Federal Republic of Germany or a company located there of a company shall be subject to the following conditions: in another Member State of the European Union as debtor to an undertaking of another Member State of the European Union or to an establishment of a company situated in another Member State of the European Union, Member States of the European Union are to be paid as creditors, not collected. 2Is taxed by assessment, interest and royalties are not collected in the determination of the income. 3The condition for the application of the first and second sentences is that the creditor of the interest or royalties is a company affiliated with the debtor or the establishment of the company. 4The sentences 1 to 3 shall not apply if the interest or royalties are paid to a permanent establishment of a company of a Member State of the European Union as a creditor who is in a State outside the The European Union, or domestised, and in which the activities of the undertaking are wholly or partly exercised.(2) Paragraph 1 is not to be applied to the payment of
Interest,
which is treated as a profit distribution under German law (§ 20 (1) (1) sentence 2) or
which are based on claims justifying a claim for participation in the debtor's profit;
Interest or royalties that exceed the amount paid by the debtor and the creditor without any special relationship between the two or one of them and a third party (
following definitions and limitations apply to the application of paragraphs 1 and 2 below: style="font-weight:normal; font-style:normal; text-decoration:none; ">
The creditor must be the user authorized. 2User authorized is
a company if it is the income within the meaning of § 2 (1) achieved;
a place of establishment if
the claim, the right or the use of information on the basis of which interest or royalty payments are made, actually belongs to the company's premises and
represent the payment of interest or royalties on the basis of which the profits of the permanent establishment in the Member State of the European Union, in the Member State of the European Union, are which is situated at one of the taxes referred to in point 5 (1) (a) (cc), or, in the case of Belgium, the "impôt des non-résidents/belasting der nietremjfhouders" or, in the case of Spain, the " Impuesto sobre la Renta de no Residentes " or to a tax which is identical or substantially similar to those taxes and which, after the date of entry into force of Directive 2003 /49/EC of the Council of 3 June 2003 on the application of Directive 2003 /49/EC of the European Parliament and of the Council of A common tax regime for interest and royalty payments between associated companies of different Member States (OJ L 327, 27.3.2003, p. 49), as last amended by Directive 2013 /13/EU (OJ L 157, 30.6.2003, p. 30), instead of the existing taxes or in addition to them being introduced
A permanent establishment shall be deemed to have been amended. only as the debtor of the interest or royalties, if the payment in the determination of the profit of the establishment is a tax deductible operating expenditure.
Gilt is a permanent establishment of a company of a Member State of the European Union as a debtor or creditor of interest or royalties, so no other part of the Company considered to be a debtor or creditor of interest or royalties.
For the purposes of paragraph 1, the following are: style="font-weight:normal; font-style:normal; text-decoration:none; ">
"Interest" income from claims of any kind, even if the claims by pledge rights to land , in particular, income from public bonds and from bonds, including related subsists and profits from Loan bonds; surcharges for late payment and the repayment of capital shall not be considered as Interest;
"License fees" Remuneration of any kind used for the use or for the right to use copyright in literary, artistic, or scientific works, including cinematographic films and software, patents, trademarks, designs or models, plans, secret formulae or procedures, or for the communication of commercial, commercial or scientific experience , payments for use or the right to use commercial, commercial or scientific equipment shall be considered as royalties.
The expressions "enterprises of a Member State of the European Union", "affiliated company" and "establishment" mean:
"Company of a Member State of the European Union" of any company that
has one of the legal forms listed in Appendix 3, point 1, to this law and
is established in accordance with the tax law of a Member State in that Member State and not in accordance with any one between the State concerned and a State outside the European Union concluded agreements to avoid double taxation of income for tax purposes other than those established outside the Community and
one of the taxes listed in Appendix 3, point 2, to this law is subject to and not exempt from it. 2The same shall apply in respect of a tax identical or largely similar to those taxes, after the date of entry into force of Council Directive 2003 /49/EC of 3 June 1999 on the application of the Directive. 1 June 2003 (OJ L 327, 49), as last amended by Directive 2013 /13/EU (OJ L 158, 30.6.2013, p. 30) instead of existing taxes, or in addition to them.
2A company is established in a Member State of the European Union within the meaning of double letter bb if it is the be subject to unrestricted national tax liability or comparable taxation in another Member State of the European Union in accordance with its legislation.
"Connected company" of any company that is associated with a second company that is
the first company directly at least 25 percent of the capital of the second company is involved or
the second company is directly involved in the capital of the first company at least 25% or
a third company is directly involved at least 25 percent in the capital of the first company and the capital of the second company.
2The holdings may only exist between companies established in a Member State of the European Union.
"permanent establishment" the establishment of a permanent establishment in a Member State of the European Union where the activity of an undertaking of another Member State of the European Union is wholly or partly carried out.
(4) 1 Discharge in accordance with paragraph 1 shall be refused or withdrawn if the main reason or one of the main reasons for transactions is to avoid tax avoidance or abuse. 2§ 50d paragraph 3 shall remain unaffected.(5) Discharge of the capital gains tax on interest and the tax on the basis of Section 50a following an agreement to avoid double taxation, which shall go further than those granted in accordance with paragraph 1, shall not be restricted by paragraph 1.(6) 1If, in the case referred to in the first sentence of paragraph 1, one of the undertakings is one of the undertakings of the Swiss Confederation, or is a permanent establishment situated in the Swiss Confederation of another undertaking of another undertaking, Member State of the European Union creditors of interest or royalties shall be subject to paragraphs 1 to 5 in accordance with the proviso that the Swiss Confederation shall be regarded as equivalent to one of the Member States of the European Union in that respect. 2(3) (5) (a) shall apply in accordance with the condition that a company of the Swiss Confederation is any company that has
has one of the following legal forms:
Aktiengesellschaft/société anonyme/società anonima;
Gesellschaft mit beschränkter Haftung/société à responsabilité limitée/società à responsabilità limitata;
Kommanditaktiensocischaft/société en commandite par actions/società in accomandita per azioni, and
based on the Swiss Confederation's tax law there, and not according to an agreement between the Swiss Confederation and a State outside the European Union Agreement to avoid double taxation of income for tax purposes other than those established outside the Community or the Swiss Confederation, and
unrestricted to Swiss corporation tax, without being exempt from it.
(+ + + § 50g: For application see § 52 + + +) Non-official table of contents
§ 50h Confirmation for the purpose of granting discharge of withholding taxes in another Member State of the European Union or of the Swiss Confederation
On request, the tax office, which is responsible for the taxation of a company of the Federal Republic of Germany or of a permanent establishment of a company of another Member State of the European Union, has The Union within the meaning of Article 50g (3) (5) or of a company of the Swiss Confederation within the meaning of Article 50g (6), second sentence, shall be responsible for granting discharge from that State's withholding tax on interest or royalties in the sense of the § 50g to certify that the receiving company is domestically resident, or that the establishment is located in Germany. unofficial table of contents
§ 50i Taxation of certain revenue and application of double taxation agreements
(1) 1 Assets of the operating assets or are shares within the meaning of § 17 before the 29. In the event of a transfer or transfer to the operating assets of a personal company within the meaning of Article 15 (3), and if a tax on the silent reserves has been maintained at the time of transfer or transfer, the profit which is to be transferred shall be: Taxable persons established within the meaning of an agreement to avoid double taxation in the other Contracting State from the subsequent sale or withdrawal of such assets or shares, notwithstanding provisions of the contrary of the Agreement on the avoidance of double taxation. 2The transfer or transfer of shares within the meaning of § 17 into the operating assets of a partnership shall also apply to the granting of new shares to a personal company, which up to now also has an activity within the meaning of § 15 in the case referred to in point 1 of the first sentence of paragraph 1 or referred to in the first sentence of Article 15 (1) point 2, in the context of the introduction of a holding or part-holding or a share of the share of such persons in a company, Corporation according to § 20 of the Transformation Tax Act, if the time of introduction before the 29. The personal company shall continue to exist as a personal company within the meaning of section 15 (3) after the introduction of the personal company. 3Also the current income from participation in the civil society to which the economic assets or shares referred to in the first sentence have been transferred or transferred or which have been granted new shares within the meaning of the sentence 2 shall be: , notwithstanding the provisions of the Agreement on the avoidance of double taxation, which are contrary to the Agreement. 4The rates 1 and 3 apply mutatily if economic goods are before the 29. June 2013 has become the operating assets of a single company or a partnership which, for that reason, is able to obtain income from business operations because the taxable person is either alone or in use both in the overlasing operation and in the operating mode of operation, or , together with other partners, can enforce a uniform business operation and allow the user to use an essential operating basis for the use.(2) 1In the context of conversions and transfers within the meaning of Section 1 of the Transformation Tax Act, all the facts contained in the economic goods and shares referred to in paragraph 1 shall be different from the provisions of the Conversion tax law, always with the common value. 2Inrespect of Section 6 (3) and (5), sentence 1 applies to transfer or transfer
the assets and shares referred to in paragraph 1 from the total assets of the personal company within the meaning of paragraph 1 or from the special operating assets of a Participant of this Personal Company or
a Co-Entrepreneurship share in this Person Company
accordingly. 3If the economic goods or shares referred to in paragraph 1 are used by the partnership for an operation within the meaning of Article 15 (2) (structural change), the first sentence shall apply accordingly. 4Paragraph 1 sentence 4 remains unaffected.
(+ + + § 50i: For application see § 52 + + +) Non-official table of contents
§ 51 Authorisations
(1) The Federal Government is authorized, with the consent of the Federal Council,
to Implementation of this Act, to the extent that this is necessary in order to preserve the regularity of taxation, the elimination of imparities in cases of hardship, the tax exemption of the minimum subsistence or the simplification of the Taxation procedure is required, namely:
on the delimitation of the tax liability, which Limitation of the tax declaration obligation to the cases in which an apportionment is contemplated, on the documents to be annexed to the income tax returns and on the liability obligations of third parties;
about determining the income and determining income, including deductible amounts;
about the amount of special operating expenses-lump sums for groups of holdings where there are approximately the same ratios in terms of tax bases, if the taxable income from business (§ 15) or self-employed work (§ 18) is obtained, in the amount of a percentage of the turnover within the meaning of Section 1 (1) (1) of the VAT Act; turnover from the sale of the economic goods of the Fixed assets are not to be taken into account. 2A special operating expenditure-lump sum may only be used by taxable persons who determine their profit by taking excess invoice in accordance with § 4 (3). 3When determining the amount of the special operating expenditure, the allocation of holdings is to be taken into account in accordance with the classification of economic activities, as amended by tax statistics. 4In the determination of the special operating expenditure-lump sums, all operating expenditure, with the exception of the turnover tax paid to the tax office, must be taken into account. 5In the case of the sale or removal of assets of the fixed assets, the cost of acquisition or production is reduced by the deductions for wear in accordance with § 7 (1) or (4), as well as the disposal costs in addition to the special operating expenditure-lump sum deductible. 6The taxable person may move over the following assessment period to determine the actual operating expenses. 7Exchange of taxable persons for the purpose of determining the actual operating expenses shall be the abuseable assets of the fixed assets with their cost of acquisition or production, reduced by the dislocations for wear in accordance with Article 7 (1) or (4), into a list to be kept on an ongoing basis. 8§ 4 (3) sentence 5 shall remain unaffected. 9After the change to determine the actual operating expenses, a renewed use of the special operating expenditure-lump sum shall be allowed only after the end of the following four predisposition periods; § § 140 and 141 of the tax code shall remain unaffected;
on the assessment, application of the tariff rules and the regulation of the tax relief, including the Tax deductions;
on the taxation of restricted taxable persons, including a tax deduction;
in cases where the facts are to be determined and subject to tax law relating to operations outside the scope of this law, and outside the scope of the The scope of this law may not be determined by any interested party or any other person, as may be used to participate in the investigation of the facts within the scope of this Act,
to what extent expenses within the meaning of § 4 (4) or § 9 increase the profit or surplus of the To reduce the costs of advertising costs only with the fulfilment of special requirements for participation and follow-up duties. 2The special compaction and follow-up obligations can extend to
the adequacy of the conditions agreed between close-up persons within the meaning of Section 1 (2) of the External Tax Law in their business relationships,
the appropriateness of the thread demarcation between non-self-employed company parts,
the duty for compliance with documentation and compliance requirements applicable to persons close to the company, including in the case of business relations between non-residents,
authorizing the financial authority by the taxable person, on his behalf, to assert, out of court and judicial, possible claims for information in relation to the credit institutions designated by the financial authority
that a foreign company, notwithstanding § 50d (3), is only entitled to a total or partial relief from the tax deprivation pursuant to § 50d (1) and (2) or § 44a ( 9 shall, in so far as it can demonstrate and demonstrate the admissibility of the natural persons directly or indirectly involved in it, the proportion of which directly or indirectly exceeds 10 per cent;
that § 2 (5b) sentence 1, § 32d (1) and § 43 (5) in respect of income within the meaning of § 20 (1) (1) and the tax-free income pursuant to § 3 (40) sentence 1 and (2) only apply where the financial authority is authorised to assert, on behalf of the taxable person, possible out-of-court and judicial claims against the credit institutions designated by the financial authority.
2The special evidence and cooperation obligations under this letter do not apply if the parties or other persons established outside the scope of this law are located in a state or territory, with which there is an agreement providing for the provision of information in accordance with Article 26 of the OECD Model Agreement on the avoidance of double taxation in the field of income and property taxes, as amended in 2005, or The State or the territory shall provide information on a comparable scale or a willingness to provide such information;
Regulations by legal decree
on which the repeal or amendment of provisions (b
about the proof of grants within the meaning of § 10b including easier proof requirements;
on procedures which in the cases of section 38 (1) (2) secure the tax claim of the Federal Republic of Germany or which ensure that: the tax of the Federal Republic of Germany on the basis of agreements to avoid double taxation guarantees that the tax of the Federal Republic of Germany should be properly taxed abroad. 2For this purpose, it can be determined, in accordance with intergovernmental regulations, that
The user is involved in the necessary scope for this type of process,
Detention proceedings cannot be invoked on the exemption provisions of the Agreement if he violates his obligations to co-act;
to m) (dropped)
through special depreciation
in the civil engineering enterprise of the coal, coal, lignite and ore mining in the fixed assets under days and in certain with the mine operation underground in (a) directly related, promotion, ropeway, water management and weather management as well as the processing of the mineral assets of fixed assets for days in so far as the economic assets are used for the construction of new products; Conveyor shaft systems, also in the form of connection shaft systems, for the construction of new shafts, as well as the expansion of the mine building and the expansion of the water retention of existing plants due to water inflows from stationary installations. Shaft systems, for rationalization measures in the main shaft, blind-8-, track-and demolition promotion, in the track propulsion, in the extraction, sales management, ropeway, weather management and water retention as well as in the preparation, for the Summary of several conveyor shaft systems to form a single conveyor shaft installation and for the reconnection of closed pit fields and field parts,
in open-cast mining operations of lignite and ore mining in certain assets of movable fixed assets (mine digestion, drainage systems, large-scale equipment, and Installations of mine rescue services and first aid and in ore mining also processing plants), which are responsible for the development of new opencast mines, including in the form of connecting structures, for rationalization measures in the case of ongoing open-cast mines, during the transition for the underground construction of the deposit and recovery of the deposit and for the resumption of the decommissioning of the decommissioned mine
of taxable persons who determine the profit in accordance with § 5, before the 1. 1 January 1990. 2The special depreciation can already be allowed for purchases at purchase cost and for part-production costs. 3Has the taxable person in front of the 1. The special depreciation can also be carried out on the basis of the 31 January 1990. 1 December 1989 and before 1 December 1989. Economic goods purchased or produced in January 1991 and before 1 January 1991. Payments made in January 1991 at the cost of acquisition and the cost of the production of part-manufacturing costs. 4A prerequisite for the use of the special depreciation is that the eligibility of the designated projects from the supreme state authority for the economy in agreement with the Federal Ministry for Economic Affairs and Technology has been certified. 5The special depreciation may be used during the marketing year of the purchase or manufacture and in the following four marketing years, in the case of movable assets of the fixed assets up to a total of 50 per cent, in the case of fixed assets, up to a total of 30 per cent of the cost of the acquisition or production. 6In the case of the beneficiary projects in the open-cast mining operations of the lignite and ore mining operations, it may also be permitted that the projects before the 1. January 1991, the cost of the pre-storage room is up to 50% of operating expenditure to be deducted immediately;
o)
(dropped)
p)
about the dimensioning of the dislocations for wear or substance reduction in the case of economic goods not belonging to a company's operating assets, which is before the 21. June 1948, purchased or produced or purchased free of charge. 2In this case, it can be determined that the offsets for wear or substance reduction are not based on the cost of acquisition or production, but on the basis of auxiliary values (on the 21. June 1948, the unit value, cost of acquisition or production of the right-of-law minus the deductions made by him, fictitious acquisition costs on a date to be determined, shall be determined. 3To avoid hardening, it can be permitted that instead of the dislocations used for wear, the after the on 21. The amount is to be deducted from the amount which could be deducted for the economic good in the investment period in 1947 as a reduction in the use of the goods. 4For the Land of Berlin, the records 1 to 3 replace the 21. 1. June 1948. April 1949;
q)
about increased offsets at manufacturing cost
for measures required to connect a building located in the country to a district heating system, including the connection to the heating system, if the Long-distance heating supply mainly from combined heat and power plants, for the incineration of waste or for the recovery of waste heat,
for the installation of Heat pump systems, solar installations and heat recovery systems in a building located in the country, including the connection to the heating system,
for the The construction of wind turbines where the energy generated by these installations is mainly either directly or through accounts of electricity from the taxable person from an electricity supply undertaking to supply an energy supply undertaking in the Member State concerned. Domestically situated building of the taxable person is used, including the connection to the building's supply system,
for the construction of installations for the Extraction of gas produced from plant or animal waste by fermentation in the absence of oxygen, if this gas is used for heating a domestic building of the taxable person or for the preparation of domestic hot water in such a The taxable person's building is used, including the connection to the building's supply system,
for the installation of a hot water system for the supply of electricity. more than one tapping point and a central heating system, or a central heating and hot water system for the installation of a boiler, burner, central control unit, heat dissipating device and a Modification of the exhaust system in a building situated in the country or in a condominitic dwelling situated in the country, if the installation has not been started before the completion of ten years since the completion of this building, and the installation after the 30. June 1985; the same shall apply in the case of purchase costs for new individual furnaces, if there is no central heating system.
2The condition for the granting of the increased offsets is that the measures shall be taken to: before 1. In the case of the sentence 1 double letter aa, the buildings must be completed before 1 January 1992. It was completed in July 1983, unless the connection was not already possible in connection with the construction of the building. 3The increased offsets may not exceed 10 percent of the expenses annually. 4You may not be granted if an investment allowance is used for the same measure. 5If the expenses are maintenance expenses and are incurred in the case of an apartment used for their own purposes in their own house, for which the usage value is no longer taxed, and are in the cases of the sentence 1 double letter (aa) the conditions set out in the second sentence of the second sentence may be deducted from the deduction of such expenditure, such as special expenditure with a uniform distribution to the calendar year in which the work has been completed, and the nine following calendar years; if the measure is taken before the 1. January 1992;
r)
after which taxable persons have greater expenses
for the maintenance of buildings that are not part of a company's operating assets, the majority of which are residential
for the maintenance of a building in a formally defined redevelopment area or urban development area, which is intended for measures within the meaning of section 177 of the the construction code and certain measures intended to preserve, renew and use a building in a functionally appropriate way, to be preserved for its historical, artistic or urban importance, and to the The owner, in addition to certain modernization measures, has undertaken to take part in the congregation, has been turned up,
for the preservation of Buildings which are architectural monuments according to the respective provisions of the national law, insofar as the expenses according to the type and extent necessary for the maintenance of the building as a building monument and for its useful use are required,
to be carried out between two and five years. be evenly distributed. 2In the cases of the double letters bb and cc, it is a prerequisite that the maintenance effort is before the 1. It was created in January 1990. 3In the cases of double-letter cc, the building's historical monument property and the condition that the expenses are required to maintain the building as a building monument and for its meaningful use are required , to be verified by a certificate issued by the competent authority or designated by the State Government;
according to which, in the case of purchase or manufacture, , on request, a deduction from the income tax for the investment period of the purchase or manufacture up to the level of 7.5% in the case of the abuseable movable property of the fixed assets on application the cost of such goods may be cost-effective if a disturbance of the overall economic balance has occurred or is characterised by a sustained reduction in the turnover or the production of the goods, or In particular, there has been a significant reduction in demand for capital goods or construction services. 2When calculating the amount to be deducted from the income tax, only
the cost of moving economic goods within a period to be determined, which may not exceed one year. (beneficiary period), purchased or manufactured,
the cost of the purchase or production of movable property within the -the beneficiary period shall be ordered and paid, or the production of which shall be commenced within the period of the benefit, provided that it is delivered within one year, in the case of ships within two years from the end of the period of benefit; or will be completed. 2To the extent that movable economic goods within the meaning of the first sentence, except for ships, are delivered or completed after the end of a year, but before the end of the period of the benefit period, may be Measurement of the deductions from the income tax taking into account the payments and part-production costs used up to the end of one year after the end of the benefit period,
the manufacturing costs of buildings where the application for a building permit is submitted within the beneficiary period, if it has been completed by the end of the period of two years after the end of the (
(b) for the purposes of Section 6 (2) and of the economic assets acquired in the used condition, are to be excluded from the scope of this Regulation. 3In addition, it is possible to exclude from the favour economic goods for which special depreciation, increased dislocations or the investment allowance in accordance with section 19 of the Berlin Promotion Act are used. 4In the cases of the sentence 2 double-letter bb and cc, in the case of the amount deductible from the income tax, the two-letter bb and cc may already be the same as in the case of the sentence 2 double-letter bb sentence 2 in the case of the rate of income tax deductible The deduction of the income tax may already be taken for the assessment period in which the deduction of the income tax may be taken into account for the period of one year after the end of the benefit period. Payments or part-production costs have been applied. 5The amount deductible from the income tax exceeds the income tax due for the investment period of purchase or production, so the excess amount may be deducted from the income tax for the amount deducted from the income tax. the following assessment period shall be deducted. 6The same applies if, in the cases of the sentence 2 double letter bb and cc, the deduction of the income tax is already claimed for payments or part-production costs. 7However, the deduction of the income tax may not exceed the total income tax to be paid for the investment period of purchase or manufacture and the following assessment period. 8In the cases of sentence 2, double-letter bb, sentence 2, this shall apply with the proviso that the investment period shall be replaced by the acquisition or production of the assessment period, in the latter case, in the last part of the investment, or in the case of the first payment, or Partial production costs have been applied. 9Where beneficiaries are purchased or manufactured by companies within the meaning of Article 15 (1) (1) (2) and (3), the amount to be deducted shall be based on the proportion of the profit shares, including the To divide allowances. 10The purchase or production costs of the assets which have been taken into account in the calculation of the amount deductible from the income tax shall not be reduced by the deduction of the income tax. 11Legal ordinances on the basis of this authorization shall require the consent of the Bundestag. 12The consent shall be deemed granted if the Bundestag has not refused consent within four weeks of receiving the submission of the Federal Government;
t)
u)
about special depreciation of assets that are abuseable, the of research or development, and after the 18. May 1983 and before 1. 1 January 1990. 2The requirement for the use of the special depreciation is that the movable assets and the immovable assets should be more than 33 1/3% of the research or development are used. 3The special depreciation may also be approved for extensions and extensions to existing buildings, parts of buildings, condominions, or spaces in the part of the building, if the developed or newly manufactured Building parts to more than 33 1/3 percent of research or development serve. 4The economic assets are used for research or development if they are used
to obtain new scientific or technical knowledge and experience of a general nature (basic research) or
to redevelop products or manufacturing processes, or
to further develop Products or production processes, to the extent that substantial changes are made to these products or processes.
5The special depreciation may be carried out during the marketing year of the purchase or manufacture and in the four subsequent marketing years, namely
in the case of moving Assets of fixed assets up to a total of 40 percent,
in fixed assets, which are more than 66 2/3 percent of research or development, up to a total of 15 percent, which does not serve as more than 66 2/3 percent, but to more than 33 1/3 percent of research or development, up to a total of 10 percent,
for extensions and extensions to existing buildings, parts of buildings, condominions or rooms located in the Teileigentum, if the built-up or newly manufactured parts of the building to more than 66 2/3 percent of research or development serve, up to a total of 15 percent, to no more than 66 2/3 percent, but to more than 33 1/3 percent of research or development serve up to a total of 10 Percent
of the cost of purchase or production. 6You can already be allowed to pay for purchase costs and for part-production costs. 7The special depreciation shall be permitted only on condition that the economic assets and the constructed or newly manufactured parts of the building shall be subject to the necessary conditions for at least three years after the purchase or manufacture of the goods. Scope of research or development in a domestic establishment of the taxable person;
w)
about special abortions on merchant ships, which is due to one before the 25th It was registered in a domestic maritime register and before 1 January 1996. In January 1999, taxable persons have been purchased or manufactured by taxable persons who determine the profit in accordance with § 5. 2In the case of the purchase of a merchant ship, another requirement is that the ship be before the 1. January 1996, in an unused condition, by the manufacturer or by 31 January 1996. December 1995, on the basis of a pre-25. Contracts concluded in April 1996, until the end of the fourth year following the year of completion. 3In the case of taxable persons who have entered into a company within the meaning of Article 15 (1), first sentence, point 2 and paragraph 3, after the conclusion of the shipbuilding contract (signature of the main contract), special depreciation shall be permitted only be approved if they are to be admitted to the company before 1. January 1999. 4The special depreciation may be used in the marketing year of purchase or manufacture and in the following four marketing years, up to a total of 40 percent of the cost of purchase or production. 5You can already be allowed to pay for purchase costs and for part-production costs. 6The special depreciation shall be permitted only on condition that the merchant ships are not sold within a period of eight years after their purchase or manufacture; for shares in a merchant ship shall apply accordingly. 7The sentences 1 to 6 shall apply to ships serving the sea fishing industry. 8For aircraft manufactured by the taxable person or purchased in the unused condition by the manufacturer, and for the commercial carriage of persons or property in international air transport or to the use for other commercial purposes abroad, the sentences 1 to 4 and 6 shall apply, with the proviso that the entry into the German aircraft roller shall be replaced by the entry in a national maritime register, in place of the maximum rate of 40 per cent, a maximum rate of 30 per cent and, in the case of the rule of sentence 6, a period of six years for the period of eight years;
x)
about increased offsets at manufacturing costs for modernization and repair measures within the meaning of Section 177 of the Construction Code and for certain measures that are related to conservation, the renewal and proper use of a building which is to be preserved because of its historical, artistic or urban importance, and to which the owner is to be appointed, in addition to certain -has undertaken to modernise the municipality which has been used for buildings in a formally defined redevelopment area or urban development area, provided that the measures are taken before the 1. It was concluded in January 1991. 2The increased offsets may not exceed 10 percent of the expenses annually;
y)
on increased offsets for manufacturing costs buildings which, in accordance with the relevant national regulations, are architectural monuments, in so far as the costs are necessary in the manner and scope for the maintenance of the building as a building monument and for its meaningful use; the prerequisite is that the Measures before 1. It was concluded in January 1991. 2The monument property of the building and the condition that the expenses according to the type and extent necessary for the preservation of the building as a building monument and for its meaningful use are required, shall be provided by a certificate of the in accordance with the law of the country or designated by the State Government. 3The increased offsets may not exceed 10 percent of the expenses annually;
in § 4a, paragraph 1, sentence 2, point 1, § 10 Paragraph 5, Section 22 (1), third sentence, point (a), § 26a (3), § 34c (7), § 46 (5) and § 50a (6) of the legal regulations provided for.
(2) 1The Federal Government is authorized to act by means of a decree law provisions which may, in whole or in part, rule out the use of special depreciation and increased dislocations and the assessment of the reduction of wear in falling annual amounts if a disturbance to the the macroeconomic balance has occurred or is emerging, which has caused or can be expected to result in significant increases in prices, in particular where domestic demand for capital goods or construction services is subject to supply is significantly higher. 2The use of special depreciation and increased dislocations, as well as the dimensioning of the discontinuation of wear in falling annual amounts, may only be excluded
for movable assets that are within a time period to be determined, the earliest with the date on which the Federal Government announcates its decision on the Regulation, and which may not exceed one year, be purchased or manufactured. 2For movable assets which have been ordered and paid prior to the beginning of this period or which have been started before the beginning of this period, the use of Special depreciation and dislocations and the dimensioning of the reduction for wear in falling annual amounts shall not be excluded;
for mobile goods and for buildings which are ordered in the period referred to in point 1 or which have been started to be produced during that period. 2As the beginning of manufacture, in the case of buildings, the date on which the application for a building permit is submitted shall apply.
3Legal orders on the basis of this authorisation shall require the consent of the Bundestag and Bundesrat. 4The consent shall be deemed to have been granted if the Federal Council has not, within three weeks, refused the approval of the Bundestag within four weeks of receipt of the submission of the Federal Government's submission.(3) 1The Federal Government is empowered to adopt, by means of a regulation with the consent of the Federal Council, provisions on the basis of which the income tax, including the deduction of tax deductions from the wage, the tax deduction from the tax deduction, shall be authorised by the Federal Government. Capital income and tax deduction for restricted taxable persons
by up to 10 percent can be reduced. 2The period for which the reduction is valid shall not exceed one year; it shall coincide with the calendar year. 3A condition is that a disturbance of the overall economic balance has occurred or is emerging that has resulted or is expected to result in a sustained reduction in turnover or employment, especially in the event of a significant fall in demand for capital goods and construction services or consumer goods;
can be increased by a maximum of 10 per cent. 2The period for which the increase is valid must not exceed one year; it should coincide with the calendar year. 3A condition is that a disturbance of the macroeconomic balance has occurred or is emerging, which has caused or can be expected to result in significant price increases, in particular if the demand for Capital goods and construction services or consumer goods substantially exceed the offer.
2Legal orders on the basis of this authorization shall require the consent of the Bundestag.(4) The Federal Ministry of Finance is authorized,
in agreement with the supreme financial authorities of the countries the forms for
The Income Taxation Declarations,
the applications pursuant to § 38b, paragraph 2, in accordance with § 39a, paragraph 2, in whose forms must be included in the application in accordance with section 39f, the applications pursuant to section 39a (4) and the applications for the electronic payroll tax deduction characteristics (§ 38b (3) and § 39e (6) sentence 7),
the payroll registration (§ 41a para. 1),
the registration of the capital gains tax (§ 45a paragraph 1) and The order for exemption pursuant to § 44a (2) sentence 1, point 1,
the application of the deduction amount (§ 48a),
the issue of the exemption certificate (§ 48b),
the application of the tax (§ § 48b) 50a),
the discharge of the capital gains tax and the tax drawdown according to § 50a on the basis of agreements to avoid double taxation
and the patterns of the Certificates for the payroll tax deductiy pursuant to § 39 (3) sentence 1 and § 39e (7) sentence 5, the expression of the electronic payroll tax certificate (§ 41b paragraph 1), the model of the payroll tax certificate in accordance with § 41b (3) sentence 1, of the applications on the issuing of a certificate of pay tax deductitiy in accordance with the first sentence of Article 39 (3) and the first sentence of Article 39e (7) and the certificates provided for in Articles 45a (2) and (3) and (50a) (5) of the sixth sentence;
in agreement with the top financial authorities of the countries on the basis of § § 32a and 39b a programme schedule for the production of wage control tables for manual calculation to set up and make known the payroll tax. 2The payroll distance is 36 for the annual tables. 3The payroll tax to be set out in the table levels is to be calculated from the upper limit of the table levels and must be the same as the wage tax calculated on the basis of the machine. 4The monthly, weekly, and daily tables are to be derived from the annual tables;
in agreement with the top financial authorities of the countries To determine the minimum amount of the balance sheet and profit and loss account to be electronically transmitted in accordance with § 5b;
by means of a legal regulation implementing this Act , with the consent of the Federal Council, provisions relating to a first time of application provided for in Article 52 (15a) as amended by Article 1 of the Law of 20. December 2008 (BGBl. 2850), to be adopted at a later date of application, if up to 31. It can be recognized in December 2010 that the technical or organisational requirements for the implementation of the provisions of Article 5b (1) as amended by Article 1 of the Law of 20 December 2010 shall be recognized as follows: December 2008 (BGBl. 2850);
The text of this Act and the laws enacted in accordance with this Act in the respective applicable laws. To make the text numbered in record with a new date and in new paragraph sequence, and to eliminate inconsistencies in the wording.
(+ + + § 51: For application see Section 52 (59e) F.26.6.2013 + + +)
§ 51 para. 1 no. 2 Buchst. w Set 1 to 3: Change gem. Art. 8 No. 34 (b) (a). aa G v. 20.12.1996 I 2049 mWv 28.12.1996 with GG according to the decision formula in accordance with the decision. BVerfGE v. 3.12.1997, 1998 I 725-2 BvR 882/97- Non-official table of contents
§ 51a Setting and collection of surcharge taxes
(1) On fixing and Collection of taxes calculated on the basis of income tax (surcharge taxes), the provisions of this law shall apply accordingly.(2) 1basis is the income tax, which, by way of derogation from § 2 (6), would be determined in all cases of § 32, taking into account the free amounts pursuant to § 32 (6). 2To determine the income tax within the meaning of the first sentence, the taxable income shall be increased by the tax-free amounts in accordance with § 3, point 40, and to reduce the amounts not deductible in accordance with Section 3c (2). 3§ 35 shall not be applied in the determination of the income tax to be determined in accordance with the first sentence.(2a) 1Subject to § 40a (2), the tax withholding tax is based on the wage tax base; in the case of tax withdrawal from the current working wage and in the case of annual compensation, the payroll tax is decisive, which results if: the annual amount for tax classes I, II and III to be taxed under section 39b (2), second sentence, by the child allowance of EUR 4 512 and the allowance for the care and education or training needs of EUR 2 640 and for the tax bracket IV in order to reduce the child allowance of EUR 2 256 and the allowance for the care and education or training requirements of EUR 1 320 for each child, for which a reduction in the allowances for children under the fourth sentence of Article 32 (6) shall not apply in the case of Consideration is given. 2In the application of § 39b for the determination of the surcharge taxes, the number of children's allowances, which is formed as a wage tax deduction, is decisive. 3In the case of application of § 39f, in the case of tax withdrawal from the current working wage, the payroll tax is decisive, which results from the application of the factor determined in accordance with § 39f (1) on the amount determined in accordance with the rates 1 and 2.(2b) If the income tax is levied in accordance with Section 43 (1) by deduction from the capital gains tax (capital gains tax), the church tax payable on it shall be determined in accordance with the church tax rate of the religious community, which belongs to the church taxable person, as Surcharge on the capital gains tax.(2c) 1The ecclesiastic tax deductible (ecclesiastic tax deductible) to be deducted from the capital gains shall be retained by the church tax on the capital gains tax pursuant to paragraph 2b in accordance with the following measures:
The Federal Central Office for Taxes stores independently of and in addition to the articles in § 139b (3) of the Tax regulations and the data of the taxable person, which are stored in accordance with § 39e, the church tax rate of the tax-collecting religious community of the church taxable person, as well as the location-related data, with the aid of which the church taxable person of his religious community. 2The data is provided as an automated retrievable property for the church tax deduction;
as far as the church tax deductible is Identification number of the debtor of the capital gains tax is not already known, he can request it at the Federal Central Office for Taxation. 2In the request, only the debtor's data referred to in § 139b (3) of the Tax Code shall be disclosed to the extent that they are known to the church tax deductible. 3The request has to be made by remote data transmission after an officially prescribed data set. 4In addition, the Tax Data Delivery Regulation shall apply accordingly. 5The Federal Central Office for Taxes informs the church tax deductible the identification number, provided that the transferred data with the data pursuant to § 139b (3) of the tax code at the Federal Central Office for Taxes
The church tax deductible has the identification number and date of birth of the debtor of the Capital gains tax once a year in the period of 1. September to 31. To ask the Federal Central Office for Taxes whether the debtor of the capital gains tax is 31. August of the year in question (cut-off date) is liable to church tax (rule query). 2For capital gains within the meaning of Section 43 (1) (4) of insurance contracts, the church tax deductible has a query (starting query) to the Federal Central Office related to the date of inflow of the capital gains. for taxes. 3In addition, the church tax deductible may send a request for a request on the basis of a business relationship or at the request of the customer to the Federal Central Office for Taxation. 4At the request of the Federal Central Office for Taxes, the Federal Central Office for Tax Deducted the legal affiliation to a tax-raising religious community and the applicable law applicable to the religious community. Church tax rate at the time of the request as an automated retrievable feature according to point 1 with. 5During the duration of the legal connection, the debtor of the capital gains tax is at least once from the church tax deductible on the data query as well as the one existing to the Federal Central Office for Taxation Right of appeal, which relates to the transmission of data relating to religious affiliation (paragraph 2e, first sentence), to indicate in writing or in a suitable form. 6Requests to set the lock notes to be considered for a rule query in the current calendar year must be up to the 30. The Federal Central Office for Taxes was received in June. 7All other locks can only be taken into account if they have been received no later than two months before the request of the church tax deductible. 8This is true for revocation. 9The notice referred to in sentence 5 shall be made in good time prior to the rule or starting query. 10The debtor of the capital gains tax does not belong to a tax-raising religious community, or he has contradicted the retrieval of data on religious affiliation (note), the Federal Central Office for Taxes shall inform the Church tax deductists have a neutral value (null value) for religious affiliation. 11The church tax deductible shall immediately delete the existing religious affiliation data when a null value has been passed;
in case of a church tax obligation on the cut-off date or at the time of the influx, the parish tax deductible has the church tax deduction for the tax-raising To carry out the religious community and to deduct the ecclesiastic tax amount to the tax office responsible for it. 2§ 45a (1) applies accordingly; in the tax declaration, the church tax amounts withheld in accordance with the first sentence are to be declared as a sum for each of the tax-raising religious communities. 3The church tax deductible on the basis of the rule query from the Federal Central Office for Taxes has to be based on the church tax deduction of the church tax deduction of the calendar year following the deadline. 4The result of a starting query is pending.
2The data referred to in point 3 must be transmitted by remote data transmission in accordance with the officially prescribed data record. 3The connection of the request referred to in point 2 with the request referred to in point 3 on a request is allowed. 4Upon request, the Federal Central Office for Taxes may waive electronic transmission in order to avoid unreasonable hardship. 5§ 44 (5) is to be applied with the proviso that the notice of liability is issued by the tax office responsible for the parish tax deductible. 6§ 45a (2) shall apply with the proviso that the tax-raising religious community shall be indicated. 7If only spouses are involved in the capital gains, the share of the capital gains tax will be determined in half. 8The church tax deductible may only use the data collected by him for the execution of the church tax deduction for this purpose. 9He is responsible for ensuring that access to this data is blocked for other purposes. 10For other purposes, the church tax deductible and the financial authority concerned may only use the data, as far as the church taxable person agrees or this is permitted by law.(2d) 1If the church tax to be collected in accordance with paragraph 2b is not retained in accordance with paragraph 2c as a church tax deduction from the church tax deductible, it shall be deducted after the end of the calendar year after the capital gains tax amount if the tax on capital gains is calculated in accordance with the fourth sentence of Article 32d (1) and (5); if church tax has been levied as a parish tax deducted in accordance with paragraph 2c, an assessment shall be carried out at the request of the taxable person. 2The deductible shall give the church taxable person, at his request, a certificate of the retained capital gains tax. 3The church taxable person must declare the capital gains tax levied and submit the certificate in accordance with sentence 2 or § 45a (2) or (3).(2e) 1The debtor of the capital gains tax may, in writing at the Federal Central Office for Taxation, request that the automated data retrieval of his or her personal data be sent to the Federal Central Office for tax purposes, stating his identification number. legal affiliation to a tax-raising religious community, until written revocation is not required (restricted). 2The Federal Central Office for Taxes may provide a different safe procedure for the submission of the declarations provided for in the first sentence. 3The blocking note obligates the church taxable person for each investment period in which the capital income tax has been withheld, to submit a tax return for the purpose of apportionment pursuant to paragraph 2d sentence 1. 4The Federal Central Office for Taxes shall send the name and address of the parish tax deductible to the Office of the Residence Tax Office for each period of assessment in which the blocking note has been obtained, to which, in the case of the Point (3) of paragraph 2c shall be notified of a null value within the meaning of the first sentence of paragraph 2c (3) of the second sentence of paragraph 2 (c). 5The residence tax office requests the church taxable person to submit a tax return pursuant to § 149 (1) sentence 1 and 2 of the tax order.(3) If income tax on income subject to tax deductions is subject to tax deductions, or if such income is not recognised in the case of income tax or wage tax compensation, this shall apply to the income tax deducted from the tax deductions. Surcharge tax accordingly.(4)1 The advance payments for surcharge taxes are to be paid at the same time as the advance payments fixed on the income tax; § 37 (5) shall not apply. 2As long as a decision on the advance payments for surcharge taxes has not been granted, the advance payments shall be payable without a special request in accordance with the rules applicable to the surcharge taxes. 3§ 240 (1), third sentence, of the Tax Code shall not apply to this extent; § 254 (2) of the Tax Code shall apply in so far as it is appropriate.(5)1 With an appeal against the surcharge tax, neither the tax base nor the amount of taxable income to be taxed can be attacked. 2If the tax base is changed, the surcharge tax will change accordingly.(6) Paragraphs 1 to 5 apply to church taxes in accordance with the provisions of national law.
(+ + + § 51a Abs. 2a S 1 (FG. 2015 -07-23): For application see § § 52 (32a) sentence 1 and 2 (F. 2015 -07-16) + + +)
(+ + + § 51a Abs. 2c u. 2e (FG. 2013-06-30): For application, see Section 52 (49) (F. 2014-07-25) + + +) Non-official table of contents
(1) 1This version of the law is, unless otherwise specified in the following paragraphs, to be applied for the first time for the investment period 2015. 2In the case of the tax withdrawal from the working wage, the first sentence shall apply, with the proviso that this version shall be applied for the first time to the current wage, which shall be for one after the 31. The salary payment period ending in December 2014 will be paid in December 2014 and will be paid in accordance with the 31 December 2014. December 2014. 3In the event of a tax withdrawal from the capital gains, the first sentence shall apply, provided that this version of the law is applied for the first time to the capital gains made by the creditor after the 31 December period. December 2014.(2) 1§ 2a (1), first sentence, point 6, point (b), in the first subparagraph of Article 1 (1) The first is to apply to negative income from a taxable person, which he or she is responsible for on the basis of a pay-as-you-go transfer of vessels under 31 January 2000. The European Parliament and the Council of the European Union have achieved a legally binding contract or an equivalent legal act. 2For negative income within the meaning of Section 2a (1) and (2), in the 24. The European Parliament and the Council of the European Union are due to take action before The first sentence of Section 2a (1) of the first sentence of the first sentence of Article 2a (1) of the first sentence of the first sentence of Article 2a (1) of the first sentence of Article 2a (1) is The Commission shall continue to apply in force in December 2008. 3§ 2a, paragraph 3, sentence 3, 5 and 6, in the 29. In the case of a positive amount within the meaning of Section 2a (3), the first sentence of April 1997, the version in force shall continue to apply for assessment periods as from 1999 onwards. The first sentence of Article 52 (3) of the Treaty, as amended by Article 52 (3) of the Treaty on European Union, provides for the establishment of a permanent establishment within the meaning of Section 2a (4) of the second sentence of Article 52 (3) of the Treaty The current version is converted into a capital company, transferred or abandoned in July 2014. 4Inasmuch as the last sentence of § 2a (3) is the last sentence in the second sentence of 29 April. Article 10d (3) shall be replaced by '§ 10d (4)'.(3) § 2b in the version of the notice of 19. October 2002 (BGBl. 4210; 2003 I p. 179) shall continue to apply to income from a source of income within the meaning of section 2b of the taxable person in accordance with the provisions of the fourth paragraph of this Article. March 1999 and before 11 March 1999. It was legally acquired or established in November 2005.(4) 1§ 3 number 5 in the 30. Subject to sentence 2, the current version shall be applied for the first time for the 2013 period. 2§ 3, number 5, in the June 2013, the current version is to be applied for compulsory military service, which is the service before the 1. Starting in January 2014. 3§ 3 Number 10 in the 31. The European Parliament and the Council of the European Union, the European Parliament and the Council of the European Union, will continue to apply in the case of temporary aid for temporary and temporary soldiers on time when the employment relationship is before 1 December 2005. The Commission has been responsible for this. 4Continuous services according to the Law on the Return of the Return of the 21. December 1992 (BGBl. I p. 2094, 2101), most recently by Article 1 of the Law of 10. December 2007 (BGBl. 2830), as amended, is Section 3, point 19, in the current version of the Act of 31 December 2008. The Commission shall continue to apply in force in December 2010. 5§ 3 Number 40 is to be applied for the first time for
Profit distributions to which the distributive body of the body, as referred to in Article 3 of the Law of 23. October 2000 (BGBl. 1433), the Fourth Part of the Corporate Tax Law shall no longer apply; for the other income referred to in Article 3 (40), in the sense of § 20, the same applies;
Income within the meaning of § 3 (40) sentence 1 (a), (b), (c) and (j) after the end of the first marketing year of the company in which the shares exist for which the Corporation tax law in the version of Article 3 of the Law of 23. October 2000 (BGBl. I p. 1433) for the first time.
6§ 3, paragraph 40, sentence 3 and 4, in the 12th sentence of the 12th sentence of the present day. December 2006 is the version in force in the context of § 21 of the Transformation Tax Act (§ 21) of the German Law on the Law of Transformation of the European Union. The Commission shall continue to apply it in December 2006. 7In the case of marketing years different from the calendar year, section 3 (40) (d), second sentence, shall be published in the 30. It will apply for the first time for the period during which the marketing year ends after 31 June 2013, in force. December 2013. 8§ 3 Number 40a in the 6. Article 18 (1) (4) of the Treaty on European Union (Article 18 (1)) of the European Parliament and of the Council of the European Parliament and of the Council of 19 June 2004 on the application of the provisions of the March 2002 and before 1 January 2002 It was established in January 2009, or in so far as the remuneration is related to the sale of shares in capital companies, which are based on the date of the 7-year-old-day period. November 2003 and before 1. It was acquired in January 2009. 9§ 3 Number 40a in the 19. August 2008 is the first to apply to remuneration within the meaning of Article 18 (1) (4), if the asset-managing company or community is in accordance with the provisions of the 31-year-old-age group. It was established in December 2008. 10§ 3 (63) shall not apply to contributions for direct insurance if the corresponding supply supplement is made before the 1. The employee has waived the application of Section 3 (63) to the employer for these contributions in respect of the employer. 11The waiver is valid for the duration of the service; it is up to 30 years. June 2005, or in the event of a later change of employer, up to the first contribution rate. 12§ 3, Section 63, Sentence 3 and 4, shall not apply if § 40b (1) and (2) are applied in the 31. It will be adopted in December 2004. 13§ 3 Number 71 in the 31. December 2014 will be applied for the first time for the 2013 investment period.(5) 1§ 3c, paragraph 2, sentence 3 and 4, in the 12. December 2006 is the version in force in the context of § 21 of the Transformation Tax Act (§ 21) of the German Law on the Law of Transformation of the European Union. The Commission shall continue to apply it in December 2006. 2§ 3c, paragraph 2, in the 31. December 2014, the current version will be applied for the first time for marketing years after 31 December 2014. December 2014.(6) 1§ 4 (1) sentence 4, as amended by Article 1 of the Law of 8. December 2010 (BGBl. I p. 1768) shall apply in all cases where Article 4 (1) sentence 3 applies. 2§ 4 (3) sentence 4 shall not apply to the extent that the cost of acquisition or production is prior to the first sentence of 1 January 2008. 1 January 1971 as operating expenditure. 3§ 4 (3) sentences 4 and 5, as amended by Article 1 of the Law of 28. April 2006 (BGBl. 1095) to be applied for the first time in the case of economic goods after 5 years of age. May 2006 shall be purchased, manufactured or placed in the operating assets. 4The cost of purchase or production of non-exploitable assets of the fixed assets prior to the 5 th The date on which the product was purchased, manufactured or placed in the operating assets, shall be taken into account only at the time of the inflow of the disposal proceeds or at the time of removal as operating expenditure. 5§ 4 (4a) in the version of the Law of 22. December 1999 (BGBl. 2601) shall be applied for the first time in respect of the marketing year following the 31. It will end in December 1998. 6Over-and undertaking of previous marketing years remain unaccounted for. 7On before the 1. In the case of the operational task of the transfer of assets from the operating assets to the private property, establishments opened in January 1999 shall not be used as a withdrawal; in the case of the sale of the holding, only the undertaking shall be responsible for the sale of the assets. To use the profit to be used as a withdrawal. 8§ 4 (5), first sentence, point 5, as amended by Article 1 of the Act of 20. February 2013 (BGBl. I p. 285) is for the first time starting from 1. 1 January 2014. 9§ 4 (5), first sentence, point 6a, as amended by Article 1 of the Act of 20. February 2013 (BGBl. I p. 285) is for the first time starting from 1. 1 January 2014.(7) Section 4d (1), first sentence, point 1, first sentence, as amended by Article 5 (1) of the Law of 10. December 2007 (BGBl. I p. 2838) is for the first time at the end of the 31. The European Parliament and the Council of the European Union should apply the benefits of occupational retirement provision(8) § 4f as amended by the Act of 18. December 2013 (BGBl. 4318) is to be applied for the first time for marketing years following the 28. November 2013.(9) 1§ 5 (7) in the version of the Act of 18. December 2013 (BGBl. 4318) is to be applied for the first time for marketing years following the 28. November 2013. 2On request, § 5 (7) may also be applied for previous marketing years. 3In the case of debt transfers, accusations and convicts, which occurred before the 14. Article 5 (7) sentence 5 shall be applied on the basis that, for a profit resulting from the application of § 5 (7) Sentence 1 to 3, a profit-reducing reserve shall be formed in each case in the amount of 19 twenties , which in the following 19 marketing years shall be resolved at least at a maximum of one-tenth of a winner.(10) 1§ 5a (3), as amended by Article 9 of the Law of 29. December 2003 (BGBl. 3076) shall be applied for the first time in respect of the marketing year following the 31. It will end in December 2005. 2§ 5a Paragraph 3, Sentence 1, in the 31. In the case of the acquisition, the taxable person shall continue to apply in the case of the acquisition of the merchant ship on the basis of a prior to the 1 December 2003 version. In the case of the production of the commercial vessel before 1 January 2006, the legally binding contractual or equivalent legal instrument shall be acquired or, in the case of manufacture, the production of the commercial vessel. It began in January 2006. 3In the case of the second sentence, the application for the application of Section 5a (1) must be made no later than the end of the marketing year preceding the first subparagraph of Article 5 (1). It will end in January 2008. 4To the extent that reference is made in the context of Article 7g (3) of this Article in the case of the 17. The first sentence of Section 5a (5) sentence 3 in the first sentence of the first subparagraph of Article 5a (5) of the first paragraph of Article 5 (3) of the Treaty on European Union and of the European Parliament and of the Council of the European Parliament and of the Council of Europe The Commission will continue to apply the text in force in August(11) § 5b, as amended by Article 1 of the Act of 20. December 2008 (BGBl. 2850) shall be applied for the first time for marketing years, which shall be in accordance with the provisions of the 31. December 2010.(12) 1§ 6 (1) (4), second sentence, and (3) in the 30. The version in force for vehicles powered exclusively by electric motors powered by mechanical or electrochemical energy storage systems or from emission-free energy converters is in force for vehicles powered exclusively by electric motors (electric vehicles), or for externally rechargeable hybrid electric vehicles, prior to the 1. January 2023. 2§ 6 (5), first sentence, second half-sentence in the 14. December 2010 shall apply in all cases where Article 4 (1) sentence 3 is applied.(13) 1§ 6a, paragraph 2, point 1, first alternative and paragraph 3, second sentence, number 1, first sentence, first half-sentence in the first subparagraph of Article 1 (1). In the case of pension obligations, the current version of January 2001 is to be applied to beneficiaries who, for the first time, are subject to a pension pledge after 31 January 2001. The s