Key Benefits:
See the copyright notice Conditions of use .
The presentation of the Minister for Social Affairs and Health is governed by the Law of 28 December 1990 on the generational change pension of farmers (1317/1990) Article 44 Pursuant to:
For the purposes of this Regulation
(1) the law on the retirement pension of farmers' generations; (1317/90) And a retirement pension under this law for generations;
(2) on the farm, the farm which is to be delivered for the purpose of obtaining a pension;
(3) with a renewed commitment to the undertaking referred to in Article 10 (1) (3) of the Pensions Act; and
4) the pension institution of the farmers' pension fund.
The recipient's income from a non-agricultural holding referred to in Article 5 (1) (3) of the Pensions Act shall also include a profit contribution from his or her open company or the composite company to the extent that the profit share does not include the Tax on taxable income. For the purposes of the application, the taxable income of a State tax obtained from non-agricultural holdings may be deducted from the requirement of the supplier to deduct the travel costs resulting from the purchase of income derived from the State tax.
The residence distance referred to in Article 10 (1) (3) of the Pensions Act shall be deemed to be appropriate if the continuation of the occupation is situated in the (1295/90) Outside the area referred to in paragraph 1 and within a maximum distance of 5 km from the economic centre of the holding.
For specific reasons, the residence distance may be somewhat longer than provided for in paragraph 1.
If, as referred to in Article 10 (3) of the Pensions Act, the holding is handed over jointly to two successors for cultivation, the continuation of the holding must be undertaken by the continuation of the holding.
Where a farm has been considered eligible under Article 11 (1) (2) of the Pensions Act, provided that the farm is also engaged in professional fishing or reindeer husbanding, the continuation of the activity in question must be undertaken At least to the same extent as the time of delivery of the holding.
The continuing qualification referred to in Article 11 (1) (2) of the Pensions Act shall be shown by a calculation which shall be drawn up for a period of five years from the year following the year of the holding. The calculation shall be drawn up on a calendar year according to the following formula:
| Calculation | |
| Agricultural income | + |
| Forestry revenue | + |
| Expenditure on agriculture and forestry with the exception of interest and abbreviations and investments | - |
| Interest on loans to agriculture and forestry | - |
| Taxes on agriculture and forestry | - |
| Fire management for agriculture and forestry | = |
| Abbreviations on agricultural and forestry loans | - |
| Cash-flow from agriculture and forestry | = |
| Cash balance for other business | + |
| Other revenue of the extension | + |
| Taxes on other income of the extension | - |
| Interest and abbreviations on other credit lines to be answered | - |
| Amount to be reserved for private finance and risk capital | - |
| Financial liquidity of the entire economy | = |
The calculation shall be made in such a way that:
(1) sufficient provision is made for agriculture, forestry and other investments;
(2) a generally accepted development assessment is used to determine future income and cost elements;
(3) conversion shall be taken into account only if the plan presented by the successor can be considered viable on the basis of his or her particular expertise or skills and the conditions of the holding;
(4) agricultural income and expenditure are assessed on the farm income tax law; (543/67) By;
(5) the income of forestry shall be taken into account in the calculation of the income financing of agriculture and forestry for the purpose of calculating the income corresponding to the sustainable harvesting of forests;
(6) the cash balance of the rest of the business is calculated on the basis of the same principles as agricultural and forestry assets;
(7) the remaining income of the successor shall take into account only the income generated by permanent activities; and
(8) the spouse's income, taxes and loans shall be taken into account only if he is also a transferor.
The calculation shall be made on the basis of the accounting records of the two calendar years preceding the application of the pension or any other reliable report. The documents from which the main starting data of the calculation appear shall be attached to the calculation.
The farm shall continue to be eligible within the meaning of Article 11 (1) (2) of the Pensions Act, if the calculation in accordance with Article 5a and the documents annexed thereto can demonstrate that during the period to which the calculation was drawn up:
(1) agricultural income management is average of at least 95 000 marks per year;
(2) the average of the MRL for agriculture and forestry is positive both for the whole period considered and for the last three calendar years considered separately;
(3) the amount of money to be reserved for a private economy and a risk reserve shall be at least 60 000 marks each year if the persons to whom the holding is handed out is one, 80 000 marks if there are two, 100 000 marks, if there are three and 120 000 marks, if they are: Is four; and
(4) the average for the total economy of the economy is positive as referred to in paragraph 2 above.
The pension is sought by means of a form approved by the pension institution. The application shall be accompanied by a statement by the pension institution.
The application for a pension shall be submitted to the agricultural secretary of the municipality or to the rural district in whose territory the holding is situated, or to the pension institution or the agent authorised by it.
Where an application has been submitted to a rural district or to a pension institution or its agent, the application shall be transferred without delay to the Secretary of Agriculture concerned. The Secretary of Agriculture shall submit the application dossier with the opinion on the conditions for receipt of the pension to the pension institution. However, in the cases referred to in Article 36 (2) of the Pensions Act, the Secretary of Agriculture shall submit the application dossier to the rural district concerned.
The application shall be deemed to have been lodged on the date on which it was given or received by post to the addressee of the application referred to in Article 6 (2).
If, within a reasonable period of time, the applicant does not submit a further explanation for the request for a solution to the application by the Secretary of Agriculture, the rural district, the farm administration or the pension institution, the application shall be deemed to have been made only when the report Has been submitted to the person who requested it.
The pension institution shall settle the pension application without delay after having received the necessary opinions and reports.
Paragraph 2 has been repealed by L 30.12.2004 1390 .
The pension is paid monthly to the applicant's choice of the financial institution.
Where appropriate, the pension institution, the rural district and the Secretary-General may require a report from the pensioner that he/she continues to fulfil the conditions for entitlement to a pension. If the pensioner has not provided the said report within a reasonable period of time, the pension institution may decide to suspend the pension until the report has been submitted.
The entitlement to a pension shall cease from the beginning of the month following the day of death of the pensioner.
The pension recipient is obliged to inform the pension institution:
(1) the existence of a pension as referred to in Article 21 (1) of the Pensions Act;
2) entering into a gainful employment for which the earned income is at least equal to the amount referred to in Article 24 (1) of the Pensions Act;
(3) the change of work and conditions on the farm so that the main responsibility for the exercise of the farm economy must be considered to the pensioner, as referred to in Article 25 of the Pensions Act;
(4) engaging in agriculture, professional fishing or reindeer husbane on own or collective account; and
(5) the change in family relationships, which, according to Article 16 (1) of the Pensions Act, affects the amount of the pension.
If the continuation of the continuing commitment is interrupted, he shall immediately inform the pension institution. The extension shall also be notified to the pension institution if, in the event of a continuation of the undertaking, he intends to hand over the property or other territory.
As regards the basic amount of the pension, the contributions referred to in Article 43 (3) of the Pensions Act may be collected without the consent of the pensioner's consent, up to a third of the amount of the pension payable. The deduction of the pension resulting from the recovery of insurance premiums shall be deemed to be the oldest price to be recovered and an outstanding contribution.
At least one of the members of the board shall, when dealing with a case which essentially depends on the application of the pension law or of the provisions or provisions adopted pursuant to it, shall: at least one of the members shall: Article 18 of the ec Treaty The person referred to in paragraph 1.
The pension institution shall immediately inform the pension institution in such a manner as to the beginning and end of the pension. The pension institution shall also provide the Pension Protection Centre with other information relating to the generation of future generations of farmers, as specified by the Pension Security Centre.
Article 17 has been repealed by L 21.7.2006/614 .
If the certificate of supply of a pension institution is issued in the context of a mechanical data processing or otherwise at least partially by means of a printing method, it may be signed on a machine-readable basis.
Paragraph 19 has been repealed by A 22.12.1993/1472 .
This Regulation shall enter into force on 1 January 1991.
This Regulation shall apply mutatis mutandis when a generation change pension has been granted on the basis of the transfer of a farm before 1991 under the pension law of the agricultural undertakings.
This Regulation shall enter into force on 1 January 1994.
This Act shall enter into force on 1 January 2005.
The limitation of the applicability of the provisions of this Act shall also apply to the claim arising before the entry into force of the law. The period of limitation of the period of limitation shall also be taken into account before the law enters into force. This law shall, however, be aged less than three years after the date of entry into force of the law, unless it is aged before the date of entry into force of this Act.
This Act repeals the Regulation of 28 December 1990 on the generational change pension of farmers (1326/1990) Paragraph 2.
THEY 192/2004 , MmVM 11/2004 EV 215/2004
This Act shall enter into force on 27 July 2006.
Article 15 (3) and Article 23 of this Act shall apply to all renunciations before the entry into force of this Act. Article 26 (3) of this Law may also be applied before the entry into force of this Act for a period of intergenerational change.
Notwithstanding Article 9 of the Act on the Pensions Act, the reference in Article 43 (1) of this Act to Article 125 of the Pensions Act shall apply in such a way that the limitation period referred to in the law is five years from 1 1 January 2007 Likewise, the limitation period provided for in Article 30 (3) of this Act shall apply from 1 January 2007. In calculating the limitation periods referred to above, account shall also be taken of the time elapsed before the entry into force of this Act.
This Act repeals the Regulation of 28 December 1990 on the generational change pension of farmers (1326/1990) .
THEY 34/2006 , MmVM 8/2006, PeVL 18/2006, EV
