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Act on the Additional Agreement of 31 March 2015 to the Agreement of 21 July 1959 between the Federal Republic of Germany and the French Republic on the avoidance of double taxation and on mutual legal and mutual assistance in the territories of the Repu

Original Language Title: Gesetz zu dem Zusatzabkommen vom 31. März 2015 zum Abkommen vom 21. Juli 1959 zwischen der Bundesrepublik Deutschland und der Französischen Republik zur Vermeidung der Doppelbesteuerungen und über gegenseitige Amts- und Rechtshilfe auf dem Gebiete ...

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Act on the Supplemental Agreement of 31 March 2015 to the Agreement of 21 July 1959 between the Federal Republic of Germany and the French Republic on the avoidance of double taxation and on mutual legal assistance in the territory of the Taxes on income and wealth, as well as on taxes and taxes on property

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DBAAbkG FRA 2015

Date of completion: 20.11.2015

Full quote:

" Act to the Supplemental Agreement of 31 March 2015 to the Agreement of 21 July 1959 between the Federal Republic of Germany and the French Republic on the avoidance of double taxation and on mutual assistance and mutual legal assistance in the territories of Taxes on income and wealth, as well as on taxes on trade and taxes, and the basic taxes of 20 November 2015 (BGBl. 2015 II p. 1332) "

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With the approval of the Federal Council, the Bundestag has adopted the following law: Unofficial table of contents

Article 1

The Agreement signed in Berlin on 31 March 2015 between the Government of the Federal Republic of Germany and the Government of the French Republic to the Agreement of 21 July 1959 between the Federal Republic of Germany and the French Republic Republic for the avoidance of double taxation and mutual legal and legal assistance in the field of taxes on income and wealth, as well as on business taxes and basic taxes (BGBl). 1961 II p. 397, 398) in the version of the Revisionary Protocol of 9 June 1969 (BGBl. 717, 719) and the Additional Agreement of 28 September 1989 (BGBl. 1990 II p. 770, 772) and 20 December 2001 (BGBl. 2002 II p. 2370, 2372) is agreed. The additional agreement shall be published below. Unofficial table of contents

Article 2

(1) Competent Authority for the settlement of fiscal compensation pursuant to Article 13 (a) of the amended Agreement is the Federal Central Office for Taxes. (2) The State Finance Authorities (§ 2 of the Finance Management Act) and the Family Funds (Section 7 (2) of the Federal Child Money Act) are obliged to provide the Federal Central Office for Taxes with the data necessary for the settlement of the fiscal equalisation. (3) To determine the compensation claim against France, the State financial authorities up to 15 March of the following year to the Federal Central Office for Taxes the summed data of the present electronic wage tax certificates according to § 41b of the Income Tax Act, which have the capital capital FR within the meaning of paragraph 6. The transmission must also include cases in which the cross-border commuters operating in Germany are assessed for income tax. If a wage tax is withheld from cross-border workers working in Germany, the refund of the withholding tax on income tax can be applied for by issuing an income tax declaration in accordance with § 46 (2) (8) of the Income Tax Act , these cases must be marked with the capital letters FR. (4) For the determination of the country shares in the countervailing obligation towards France and for the purposes of Article 13a (6) of the Agreement, the financial authorities of the countries shall transmit Baden-Württemberg, Rhineland-Palatinate and Saarland Federal Central Office for Taxes, the total amount of the gross wages of the frontier workers of the assessment period in France, which precedes the calendar year which is the subject of the compensation obligation, until 30 June of the following year. These cases must be marked. (5) In order to determine the compensation claim against France, the state financial authorities shall transmit the name, first name, until 15 March of the following year of the family fund (Section 7 (2) of the Federal Children's Money Act). the address, date of birth and, where available, the identification number in accordance with section 139b of the customs code of tax of frontier workers, the data of which have been included in the data collection referred to in paragraph 3. The family fund determines the child benefit granted annually to the frontier workers resident in France and communicates the total amount to the Federal Central Office for Taxes until 15 April of the following year. (6) The employer has on the electronic Wage tax certificate in accordance with § 41b of the Income Tax Act, in addition to the registration of the capital letters FR, to certify that it is a frontier worker under Article 13 (5) of the Agreement. In addition, by registering the number 1 for Baden-Württemberg, paragraph 2 for Rhineland-Palatinate or paragraph 3 for the Saarland, the country in which the frontier worker was last employed in the course of the certification period is to be stated. (7) The employer has a To take up the position of the frontier worker in the course of the certification period as a receipt of the pay account (Section 41 (1) of the Income Tax Act); on request, the employer must give the employee a certificate. In the event of omission of the cross-border commuter property, the employer is obliged to subsequently withhold the wage tax not yet levied at the subsequent wage payment; § 41c of the Income Tax Act shall apply accordingly. Unofficial table of contents

Article 3

(1) The competent authority responsible for the settlement of fiscal equalisation in accordance with Article 13c (1) and (2) of the amended Agreement and Section I (3) of the Protocol to the amended Agreement is the Federal Tax Office. (2) The The Federal Statistical Office shall send the Federal Statistical Office to the Federal Statistical Office (Statistisches Bundesamt) Pension reference notifications in accordance with Section 22a of the Income Tax Act for persons,
1.
for which an address is available in France, and
2.
have received the deductions from the German statutory social security scheme within the meaning of Article 13 (8) of the amended agreement.
The transfer shall take place until 30 April of the year following the year in which the references have been received within the meaning of the first sentence. It shall be made for the first time in respect of the period of assessment preceding the date of first application of the additional agreement. (3) The State Finance Authorities shall inform the Federal Statistical Office of the number of persons referred to in paragraph 2, who shall be responsible for the Assessment period, which precedes the date of first application of the additional agreement, with a final income tax notice pursuant to § 1 (3) of the Income Tax Act, has been treated as an unlimited taxable person. These cases must be identified. The communication in accordance with the first sentence is made at the level of 31 December 2019 to 30 April 2020. (4) The German Pension Insurance is divided between the Federal Central Office for Taxes for the pension payments to be paid on the last bank working day of October. statutory pension insurance:
1.
the number of all pension payments to persons within the meaning of paragraph 2; and
2.
the number of pension payments to persons within the meaning of paragraph 2 (2), for which an address is present in the border-crossing departments of Haut-Rhin (68), Bas-Rhin (67) and Moselle (57).
The notification referred to in the first sentence shall be taken up to 30 April of the following year. It shall be for the first time for the initial application of the additional agreement. Unofficial table of contents

Article 4

(1) Revenue generated by compensation claims under Article 13a of the amended Agreement with regard to France shall be paid to the payroll tax. The share of this income is distributed among the countries of Baden-Württemberg, Rhineland-Palatinate and Saarland in the ratio of gross wages, as reported by the Federal Central Office for Taxes on the basis of the data transmitted. Article 2 (3) and (6) have been established. By way of derogation from this, in the first year after the entry into force of the agreement for Baden-Württemberg 50 per cent, Rhineland-Palatinate 10 per cent and Saarland 40 per cent from the lump sum payment, the proportion of countries and municipalities is 40 per cent. (2) Refunds which are Compensation obligations under Article 13a of the revised agreement to France are based on the payroll tax. The share of these refunds is distributed among the countries of Baden-Württemberg, Rhineland-Palatinate and Saarland in the ratio of gross wages, such as those provided by the Federal Central Office for Taxes on the basis of the data transmitted. in accordance with Article 2 (4). (3) Revenue and refunds resulting from compensation or countervailing obligations pursuant to Article 13c (1) and (2) of the amended Agreement and Section I (3) of the Protocol as amended Agreements are based on the income tax, or reduce them. The share of these revenues or refunds is distributed among the countries in the following way:
1.
In the amount of a pre-refoulement to the Länder of Baden-Württemberg, Rhineland-Palatinate and the Saarland in proportion to the number of pension payments referred to in Article 3 (4) (2), on the number of pension payments referred to in Article 3 (4) (1). The share of countries and municipalities in this pre-deportation rate is 50 percent for Baden-Württemberg, 10 percent for Rhineland-Palatinate and 40 percent for Saarland.
2.
The amount remaining after deduction of the pre-dismissal of the country and community share of the income or refunds shall be made in accordance with the procedure laid down in the State Agreement of the Länder of the Federal Republic of Germany on the financing of scientific research institutions The key (Königstein key) laid down on 30 and 31 March 1949 is distributed.
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Article 5

The Federal Ministry of Finance may conclude the Agreement of 21 July 1959 between the Federal Republic of Germany and the French Republic on the avoidance of double taxation and on mutual assistance and mutual legal assistance in the field of taxation from income and assets, as well as the taxes on trade and the basic taxes, as amended by the additional agreement of 31 March 2015. Unofficial table of contents

Article 6

(1) This Act shall enter into force on the day following the announcement. (2) The date on which the Additional Agreement enters into force in accordance with the second sentence of Article XVIII number 1 shall be published in the Bundesgesetzblatt. (3) Articles 2 and 4 of the Law shall be for the first time in force. to apply the assessment period following the year of entry into force of the additional agreement.