Fifth Law To Promote Capital Formation Of Workers

Original Language Title: Fünftes Gesetz zur Förderung der Vermögensbildung der Arbeitnehmer

Read the untranslated law here: http://www.gesetze-im-internet.de/vermbg_2/BJNR005850965.html

Fifth law to promote capital formation of workers (fifth capital formation law - 5 VermBG) 5 VermBG Ausfertigung date: 01.07.1965 full quotation: "fifth capital formation act as amended by the notice of 4 March 1994 (BGBl. I p. 406), most recently by article 5 of the law of December 18, 2013 (BGBl. I S. 4318) has been changed" stand: Neugefasst by BEK. v. 4. 3.1994 I 406;
 
amended article 5 G v. 18.12.2013 4318 for details on the stand number you find in the menu see remarks footnote (+++ text detection from validity: 1.1.1982 +++) (+++ application cf. Article 17 +++) (+++ the G is in the area referred to in article 3 of the Unification Treaty to annex I Cape.) VIII Sachg. L section III No. 1 EinigVtr in conjunction with art. 1 G v. 23.9.1990 II 885, 1070 from 1 January 1991 to apply. Requirements no longer apply under article 1 No. 6 lit. h G v 21.1.2013 I 91 mWv 29.1.2013. +++) § 18 (F. 1975-01-15): empowerment consummated BEK v. 30.9.1982 I 1369 article 1 personal scope (1) which is capital formation of workers through agreed capital-forming payments of the employer according to the provisions of this Act promotes.
(2) workers in the meaning of this Act are employed workers and employees including their vocational training. As an employee, even if they work at home are employees.
(3) the provisions of this Act apply not 1 for capital-forming payments legal persons to members of the institution, which called is the legal representative of the legal person, 2 for capital-forming payments by person aggregates to the persons appointed by law, statute or memorandum of Association to represent the whole of the person.
(4) the following provisions of this Act shall apply mutatis mutandis for civil servants, judges, professional soldiers and soldiers on time.

§ 2 capital-forming payments, assets (1) capital-forming payments are cash payments which the employer for the employee creates 1 as savings contributions of the employee on the basis of a Sparvertrags of securities or other assets investments (section 4) a) for the purchase of shares which are issued by the employer or are admitted to the regulated market on a German stock exchange or included in the semi-official, b) for the purchase of convertible bonds , issued by the employer or are, as well as by bonds, which are issued for the purchase of registered bonds of the employer but the employer only if, at its own cost, the claims of the employee from the bond issued by a credit institution are guaranteed or secured by an insurance company under private law approved on a German stock exchange regulated market or included in the OTC market and the credit institution or insurance undertaking in the territorial scope of this Act to the business is authorised , c) for the acquisition of shares in UCITS funds, as well as on open public AIF created as a special fund after the sections 218 and 219 of the investment law, as well as stakes in open EU investment asset and open foreign AIF, which may be distributed after the investment code, if, according to the annual report for the penultimate year preceding the calendar year of the conclusion of the Treaty within the meaning of section 4 or of paragraph 5 , the value of shares in the investment funds is not lower than 60 percent of the value of this investment assets; for newly created investment funds the first report of the year or the first half-year report is decisive for the first and second year after inception of the investment asset pool d) (lapsed) e) (lapsed) f) for sale of participation certificates, which are issued by the employer as a securities or are admitted to the regulated market on a German stock exchange or in the over-the-counter and company with headquarters and management in the area of application of this Act , which are not credit institutions, are emitted when the participation certificates is connected to the right on a company's profit and the workers not as fellow entrepreneurs in the sense of § 15 para 1 sentence 1 is no. 2 of the income tax act to be regarded, g) to establish or acquire of a business credit in a cooperative with headquarters and management in the area of application of this Act; the cooperative is not the employer, so the plant of vermögenswirksamer services requires that the cooperative is either a bank or a building or housing association in the sense of § 2 para 1 No. 2 of the Housing Act of premium at the time of the establishment or of acquisition of business assets for at least three years in the cooperative register without significant change of its corporate object is registered and not dissolved or has a seat and management in the area referred to in article 3 of the Unification Treaty and there either on January 1. Passed July 1990 as a worker co-operative, non-profit housing association, or other housing association or has acquired a not inconsiderable part of apartments from one such building or housing association stock h) to acquire of a master deposit or acquisition of a business interest in a limited liability company with headquarters and management in the territorial scope of this Act if the company is the company of the employer, i) to the ground or to the acquisition of a shareholding as a silent partner in the sense of § 230 of the commercial code in the company of the employer with seat and management within the scope of this Act, if the workers not as fellow entrepreneurs in the sense of § 15 para 1 No. 2 of the income tax act is, k) to establish or to acquire of a loan receivable against the employer, if the claims of the employee under the loan agreement through a credit institution are guaranteed or secured by an insurance company under private law of expense and the credit institution or insurance undertaking in the territorial scope of this Act to the business is authorised , l) to the ground or to the acquisition of a beneficiary in the company of the employer with headquarters and management in the area of application of this Act, when it is connected to the right on this company's profit of workers not as fellow entrepreneurs in the sense of § 15 para 1 No. 2 of the income tax act is and about the Genußrecht no participation in the sense of the letter f is issued, 2. as expenses of the employee on the basis of a securities purchase agreement (§ 5) , 3 as expenses of the employee on the basis of a participation contract (§ 6) or an equity purchase contract (§ 7), 4th as expenses of the employee to the provisions of the housing bonus Act; the conditions for the granting of a premium according to the housing bonus Act need not exist; requires the system of vermögenswirksamer services as expenses pursuant to section 2 para 1 No. 2 of the housing bonus Act for the first purchase of shares in construction and housing cooperatives, that second half-sentence 1 letter g meets the requirements of the number are the worker a 5 as expenses) to build, to acquire, to expand or to extend a residential building located at home or a condo located in the domestic , b) on the purchase of a Dauerwohnrechts within the meaning of the condominium Act of a home located in the domestic, c) on the purchase of a plot of land located in the country for the purpose of housing or d) to fulfil the obligations received relating to the projects referred to in paragraphs a to c, if the plant is not a concept made by a third party based , in which the workers capital-forming payments; apply together with more than 15 other workers Promoting the expenses after the letters a to c requires that she projects designated uses are immediately for the, 6 as savings contributions of the employee on the basis of a Sparvertrags (§ 8), 7th as the contributions of the employee on the basis of a capital insurance contract (§ 9), 8 as expenses of the employee who has terminated membership in an association or limited liability company according to § 18 para 2 or 3 , to fulfil the obligations of membership, that persist or arise after 31 December 1994.
(2) shares, convertible bonds, bonds or dividend-right certificates of an enterprise that in the meaning of § 18 para 1 of the companies act as a controlling undertaking which involves companies of the employer, are shares, convertible bonds, bonds or participation certificates in the sense of paragraph 1 No. 1 letter a, b or f equal to, that are issued by the employer. A business account with a cooperative with headquarters and management within the territorial scope of this Act, that is in the sense of § 18 1 of the companies act as a controlling undertaking which companies of the employer is connected, a balance of business within the meaning of paragraph 1 No. 1 letter g in a cooperative, which is the company of the employer, equal. A master deposit or an ownership interest in a limited liability company with headquarters and management in the area of application of this Act, which is, in the sense of § 18 1 of the companies act as a controlling undertaking with the company of the employer are a master deposit or a business share in the sense of paragraph 1 No. 1 letter h on a society that is the company of the employer , equal. Participation as a silent partner in a company with headquarters and management within the scope of this law, which is linked in the sense of § 18 1 of the companies act as a controlling undertaking with the company of the employer or which affiliated involved on the basis of a contract with the employer in whose company is, is a shareholding as a silent partner in the sense of paragraph 1 No. 1 letter i immediately. A loan receivable against a company with headquarters and management within the scope of this Act, which are in the sense of § 18 1 of the companies act as a controlling undertaking involves a company of the employer, or a participation in such a company a loan or a participation within the meaning of paragraph 1 No. 1 letter k or l equal.
(3) the plant of vermögenswirksamer services in bonds within the meaning of paragraph 1 No. 1 (b) and paragraph 2 sentence 1, where in addition to the income-sensitive interest rate a profit-independent minimum interest rate is said to assumes that 1 the Exhibitor in the bonds declared the winning independent minimum interest rate will not exceed half of the total interest rate normally, or 2 does not exceed the profit-independent minimum interest rate at the time of the issue of half of the yield of fixed-interest securities bonds , which is shown in the monthly report of the Deutsche Bundesbank for the fourth last month, which precedes the month of issue.
(4) annex of vermögenswirksamer services in participatory and beneficiary within the meaning of paragraph 1 No. 1 letter f and l and paragraph 2 sentence 1 and 5 requires that a repayment at face value is not confirmed; a profit-independent minimum interest rate is said to, in addition to the law of profit, paragraph 3 shall apply accordingly.
(5) the plant of vermögenswirksamer services pursuant to paragraph 1 No. 1 letter f, set 1, 4 and 5 and paragraph 4 in a cooperative with headquarters and management in the area of application of this Act are i to l, paragraph 2 article 19 and a fixing by statute pursuant to article 20 of the cooperative act not invalidated.
(5a) which has employers to take precautions before the plant of vermögenswirksamer services in our company in cooperation with the workers serve the safeguarding of landscaped collect benefits of occurring during the duration of the vesting period insolvency of the employer. Until June 30, 2002 the legislative bodies, the Federal Ministry of labour and Social Affairs reported the measures taken pursuant to sentence 1.
(6) capital-forming payments are taxable income in the income tax Act and income, earnings or pay (pay) within the meaning of the social security system and of the third book of the social code. The remaining after deduction of the collect performance wages to cover to keep taxes, social security contributions and contributions to the federal employment agency is not sufficient, the worker has to pay the amount required to cover the employer.
(7) capital-forming payments are part of the wage or salary employment. The claim to capital formation is not transferable.
Footnote (+++ § 2 para 1 No. 1 F.-2013-12-18: to the application cf. § 17 paragraph 15, sentence 1 +++) (+++ § 2 ABS. 1 Nr 5 F.-2011-12-07: to the application cf. § 17 para 12 F.-2011-12-07 +++) § 3 capital-forming payments for nationals, referred by the employer, identification, confirmation and reporting obligations (1) capital-forming payments can be created also 1 in favour of not permanently separated spouse or partner of an employee , 2 in favour of the children referred to in § 32 para 1 of the income tax Act, still not completed the age of 17 at the beginning of the relevant calendar year or that were born alive in this calendar year or 3 in favor of the parents or a parent of the employee, if the worker as a child meets the requirements of paragraph 2.
This is not for the plant of vermögenswirksamer services on basic contracts after the sections 5-7th (2) which has an employer directly to the company or institution to transfer collect benefits for the workers, in which they should be applied. He's got the collect services to mark towards the company or institution. The company or institution has pursuant to section 2 para 1 No. 1 to 5, to mark para 2 to 4 landscaped collect benefits and the nature of their investment. A capital performance can meet the requirements of section 2 paras 1 to 4 doesn't, so the company or institution has immediately in writing notify the employer. Sentences 1 to 4 do not apply for the plant of vermögenswirksamer services on the basis of contracts § 5, 6 para 1 and article 7 paragraph 1 with the employer according to the §.
(3) for a plant chosen by the employee pursuant to section 2 para 1 No. 5 has the employer at the request of the employee to pay the collect benefits for the employee, if this written confirmation of his creditor has presented the employer, that the system if it meets the conditions of § 2 para 1 No. 5; Paragraph 2 does not apply in this case. The employer has the accuracy of the confirmation not to consider.
(4) (lapsed) footnote (+++ § 3 para 1 sentence 1 No. 1 F.-2013-06-26: application cf. § 17 para 13 set 1 F.-2013-06-26 +++) § 4 a global securities or other assets investments (1) global securities or other assets investments in the sense of § 2 para 1 No. 1 is a savings with a credit institution or a capital management company, in which the workers required as savings contributions for the purchase of securities in the sense of § 2 para 1 No. 1 letter a through f , Para 2 sentence 1, par. 3 and 4 or to the ground or to the acquisition of rights in the sense of § 2 para 1 letter g to l, para 2 sentence 2 to 5 and paragraph 4 only once or for a period of six years since the conclusion of the contract running capital-forming payments deposit No. 1 to leave or to pay different amounts.
(2) the promotion due to a contract referred to in paragraph 1 set out to collect benefits assumes that 1 uses the services of a calendar year, subject to paragraph 3, no later than the end of the following calendar year to the acquisition of the securities, or to establish or to purchase of the rights and set up to use and 2 the securities acquired with the services immediately after their purchase until the expiry of a period of seven years (vesting period) to be set and the securities or the justified with the services provided or acquired rights until the vesting is has not through redemption, assignment, mortgage or in any other way.
The vesting period applies to all collect benefits on the basis of the Treaty-based and starts on January 1 of the calendar year in which the contract has been completed. Time of conclusion of the contract is considered to be the date at which capital formation performance, when contracts for current deposits first capital performance, the credit institution or with the capital management company.
(3) capital-forming payments that not until the expiry of the period referred to in paragraph 2 No. 1 have been used, used are considered in a timely manner, if at the end of a calendar year, a total not exceed 150 euros and used until the expiry of the period referred to in paragraph 2 or be set.
(4) a premature disposal is harmless by paragraph 2, by way of derogation if 1 employee or his spouse living by him not permanently separated or life partner has become totally disabled or died after conclusion of the contract, 2. the employee has married after conclusion of the contract, but before the early available or a life partnership and at the time of the early available for at least two years since the beginning of the lock-up period have passed , 3.
the workers became unemployed after conclusion of the contract and unemployment without interruption for at least one year has passed and still exists at the time of the early available 4 the workers of the uses within the following three months proceeds immediately for your own continuing education or of his he not constantly living spouses or life partners and the measure outside of the establishment that he or the spouse or life partner is a Member , will be carried out and provides knowledge and skills that serve the professional advancement and workplace adaptation training courses go beyond; for capital-forming payments which the employer for the employee f has created number 1 letter a, b, according to § 2 para 1 to l and giving rise to rights in the company of the employer, this applies only when the consent of the employer; with facilities equal according to § 2 para 2 only with the approval of the company applies, in the sense of § 18 para 1 of the companies act as a controlling undertaking with the associated companies of the employer, 5 workers after conclusion of the contract under the dependent work has recorded a work which according to § 138 para 1 of the tax code of the municipality to be communicated is, or 6 designated securities are sold and the proceeds up to the end of the calendar month , which follows the calendar month of the sale, to acquire; reused designated securities in paragraph 1 the proceeds not reused until the end of the calendar month following the sale is reused in due time, if it does not exceed 150 euro at the end of each calendar month overall.
(5) another credit institution or another capital management company during the duration of the contract occurs through legal business is harmless even if in the rights and obligations of the credit institution or the capital management company from the savings in its place.
(6) on a contract to be paid continuously capital-forming payments or other amounts in one calendar year following the calendar year of the conclusion of the contract, not capital-forming payments or other amounts transferred, so the contract is broken and can not be continued. The same applies if repaid at least all deposits of a calendar year or the repayment claims of the treaty ceded or be created.
Footnote (+++ § 4 para 4 No. 1 & 2 F.-2013-06-26: application cf. § 17 para 13 set 2 F.-2013-06-26 +++) (+++ § 4 para 4 No. 4 F.-2013-12-18: application cf. § 17 para 15 set 2 F.-2013-12-18 +++) § 5 a securities purchase agreement (1) securities purchase agreement in the sense of § 2 para 1 No. 2 is a contract between the employee and the employer to purchase securities in the sense of § 2 para 1 No. 1 letter a through f , Para 2 sentence 1, par. 3 and 4 by the employee with the agreement to settle the purchase price owed by the employee with collect benefits or other amounts to be paid.
(2) the promotion which on the basis of a contract referred to in paragraph 1 set out to collect benefits requires that 1 with the services of a calendar year at the latest until the end of the following calendar year the securities are purchased and 2 the securities acquired with the services immediately set after their purchase until the expiry of a period of six years (vesting period) and the securities until the end of the vesting period not by redemption , Assignment, mortgage or in any other way is has. the lock-up period starts on January 1 of the calendar year in which the security is acquired. § 4 para 4 No. 1 to 5 shall apply mutatis mutandis.

§ 6 participation contract (1) a participation contract in the sense of § 2 para 1 No. 3 is a contract between the employee and the employer on the grounds of rights within the meaning of § 2 para 1 letter g to l and paragraph 4 for the workers in the company of the employer with the agreement, to set off the amount of money owed by the employee for the Foundation with collect benefits or other amounts payable no. 1.
(2) a participation contract in the sense of § 2 para 1 is no. 3 also a contract between the employee and 1 a company that after § 2 para 2 sentence 2 to 5 with the company of the employer associated or involved according to § 2 para 2 sentence 4 in this company is, on the grounds of rights within the meaning of § 2 para 1 No. 1 letter g to l , Para 2 sentence 2 to 5 and paragraph 4 for the workers of this company, or 2. a cooperative with headquarters and management in the area of application of this Act, a credit institution or a building or housing association is the the conditions of section 2 para 1 No. 1 letter g complies with second half-sentence, on the grounds of a business credit for the workers at this cooperative agreement , by the employee for the Foundation of the rights or of the business assets, monetary sum due with collect services pay to leave or to pay other amounts.
(3) promoting the collect services created on the basis of a contract under paragraph 1 or 2 assumes that 1 with the services of a calendar year at the latest until the end of the following calendar year the rights to be justified and 2. the services justified; has rights until the expiry of a period of six years (lock-up period) not through redemption, assignment, mortgage or in any other way the lock-up period starts on January 1 of the calendar year in which the right was founded; § 4 para 4 No. 1 to 5 shall apply mutatis mutandis.

§ 7 a share purchase agreement (1) equity purchase agreement in the sense of § 2 para 1 No. 3 is a contract between the employee and the employer to acquire rights in the sense of § 2 para 1 No. 1 to pay letter g to l, para. 2 sentence 2 to 5 and paragraph 4 by the employee with the agreement to settle the purchase price owed by the employee with collect benefits or other amounts.
(2) an equity purchase agreement in the sense of § 2 para 1 No. 3 is also a contract between the employee and a company with limited liability, which according to § 2 paragraph 2 sentence 3 with companies of the employer associated, to the acquisition of a business unit in the sense of § 2 para 1 No. 1 letter h to this company by the employee with the agreement , the purchase price owed by the employee with collect benefits paid to or to pay other amounts.
(3) § 6 section 3 for the promotion of collect benefits based on the basis of a contract under paragraph 1 or 2 shall apply accordingly.

§ 8 savings (1) a savings in the sense of § 2 para 1 No. 6 is a savings between the employee and a credit institution where the joins referred to agreements, but at least the arrangements referred to in paragraphs 2 and 3, in paragraphs 2 to 5.
(2) the employee is obliged 1 racing only once or for a period of six years since the conclusion of the contract, to set the paid-up collect services at the credit institution at least once in the calendar year than savings contributions pay capital-forming payments to leave or to pay different amounts and 2 until the expiry of a period of seven years (lock-up period) and the repayment claims from the Treaty to cede nor reproductions.
The time of the conclusion of the contract and the beginning of the period are determined according to the provisions of § 4 paragraph 2 sentence 2 and 3 (3) who is a worker 2 referred to agreement of to premature disposal entitled set 1 No. by way of derogation from paragraph 2, when a designated no. 1 to 5 in section 4 para 4 conditions is met.
(4) the workers set 1 is contrary to that in paragraph 2 No. 2 agreement referred to also entitles to buy 1 securities in the sense of § 2 para 1 before the end of the lock-up period with collect benefits paid a no. 1 letter a through f, paragraph 2 sentence 1, par. 3 and 4, 2. bonds, by the Federal Government and by the countries of the communities , by other public bodies, by the employer, from one in the sense of § 18 para 1 of the companies act as a controlling undertaking with the employer company affiliates or by a credit institution with headquarters and management in the area of application of this Act issued, registered bonds of the employer but only if, at its own cost, the claims of the employee from the bond issued by a credit institution are guaranteed or secured by an insurance company under private law and the credit institution or insurance company within the territorial scope of this Act to the Business operations shall be authorized, participation certificates, which are issued as securities if the participation certificates is connected to the right of the profits of the credit institution, the workers not as fellow entrepreneurs in the sense of § 15 para 1 No. 2 of the income tax act is by a credit institution with headquarters and management within the scope of this law, which is not the employer, meets the conditions of § 2 para 4 are 3. , 4. bond claims entered in a book of the Federation or of a land, 5.
Shares in a Fund, which will be issued by capital management companies within the meaning of the investment code and do not fall under section 2 para 1 No. 1 letter c, or 6 shares in open EU investment funds and foreign AIF, distributed after the investment code may be.
The employee is obliged to have the securities acquired pursuant to sentence 1 the credit institution with the global is complete, to set and the securities; not until the expiry of the lock-up period This obligation is not, when one of the No. 1 to 5 is met specified requirements in § 4 para 4.
(5) the employee is by way of derogation from paragraph 2 sentence 1 number 2 agreement referred to also entitles to claim completed contractor living spouse or life partner, before the expiry of the lock-up period the transfer of paid vermögenswirksamer services on one of him or his not permanently separated if neither is started with the payout of the method nor redeemed in whole or in part the transferred amounts before the expiry of the lock-up period is still claims from the contractor assigned or created are or if such premature disposal according to § 2, paragraph 3, sentence 2 Nos. 1 and 2 of the premium Housing Act as amended by the notice of 30 October 1997 (BGBl. I p. 2678), most recently by article 7 of the law of April 5, 2011 (BGBl. I p. 554) is changed, is harmless in its current version. Sentence 1 applies to building completed before 1 January 2009 and 31 December 2008.
Footnote (+++ § 8 para 5 sentence 1 F.-2013-06-26: application cf. § 17 para 13 set 2 F.-2013-06-26 +++) § 9 capital insurance contract (1) a capital insurance contract in the sense of § 2 para 1 No. 7 is a contract via capital insurance on the life - and death against ongoing contribution, which is concluded for a period of at least twelve years and with the agreements between the employee and an insurance company referred to in the paragraphs 2 to 5 , is authorized in the area of application of this Act to conduct business.
(2) the employee is obliged, when insurance premiums pay capital-forming payments to leave or to pay different amounts.
(3) the insurance contributions contain no shares for additional services such as for accident, disability, or illness.
(4) the insurance contract stipulates that already from the inception a not kürzbarer share of at least 50 percent of the paid post as a buy-back value (section 169 of the insurance contract Act) refunded or is based on the calculation of the prämienfreien insurance benefit (section 165 of the insurance contract Act).
(5) the shares of the profits be used 1 to increase the insurance benefit or 2. at the request of the employee to set off with health premiums, if he became unemployed after conclusion of the contract and without interruption for at least one year has passed the unemployment and still exists at the time of the transfer.

Agreement additional vermögenswirksamer services (1) capital-forming payments to § 10 contracts with workers, company agreements, collective agreements or are agreed in binding determinations (§ 19 of the home work Act).
(2) to (4) (dropped out) (5) the employer can count on the operational benefits on collective agreement agreed capital-forming payments, which are provided to the employee in the year so far as a capital-forming payments.

§ 11 capital investment of parts of the salary (1) the employer has to conclude a contract on the capital investment of parts of the salary at the written request of the employee.
(2) assets applied parts of the salary are capital-forming payments in the meaning of this Act.
(3) in order to conclude of a contract pursuant to paragraph 1, whereby the wage components with other collect benefits for the workers should be created and transferred, the employer is only required if the workers requires the installation of parts of the salary in monthly the amount consistent amounts of at least 13 euros or in quarterly of the height constant amounts of at least 39 euros or only once during the calendar year in an amount of at least 39 euros. The workers can change investment in annuities during the calendar year only with the consent of the employer the type of collect plant and the company or Institute for them to start.
(4) the employer may determine an appointment in the calendar year for which the workers of the plant or part may require the one-time investment of parts of salary pursuant to paragraph 3. The determination of this date is subject to the participation of the Works Council or the competent staff; the procedure prescribed for the participation in Social Affairs is to comply with. The date specific pursuant to sentence 1 is to announce the workers in each calendar year again in an appropriate manner. For any other than the date specified pursuant to sentence 1 workers may require only a one-time investment pursuant to paragraph 3 1 of parts of the salary he made in the last wage payment period of the calendar year, or 2 parts special benefits, which are paid in connection with the Christmas or year-end.
(5) the employee may request in writing once in a calendar year by the employer, that the contract for the capital investment of parts of salary is lifted, restricted or expanded. In the case of cancellation, the employer is not obliged to conclude a new contract on the capital investment of parts of the salary in the same calendar year.
(6) paragraphs 3 to 5 may be waived in collective agreements or company agreements.

§ 12 choice of investment capital-forming payments promoted only according to the provisions of this Act, if the workers can freely choose the type of collect plant and the company or Institute for them to start. However, a promotion does not preclude that by collective agreement the plant No. 1 to 5, paras 2 to 4 is limited to the forms of § 2 para 1. An invests in companies of the employer pursuant to section 2 para 1 No. 1 is letter g to l and paragraph 4 only with the consent of the employer allowed.

Article 13 claim on employee savings allowance (1) the employee is entitled on an employee savings allowance referred to in paragraph 2, if he is to the company, the institution or the creditors referred to in section 3, paragraph 3 in the transmission of data in accordance with § 15 (1) sentence 2 and 3 has consented and his income does not exceed the following limits: 1 in according to § 2 para 1 No. 1 to 3 , Para 2 to 4 set out to collect services the income limit of 20 000 euros or a combination assessment according to § 26 b of the income tax act of 40 000 euro or 2. at pursuant to section 2 para 1 No. 4 and 5 set out to collect benefits the income limit of 17 900 euro or a combined investment according to § 26 b of the income tax Act 35 800 EUR.
The taxable income is determined after article 2, paragraph 5 of the income tax act in the calendar year in which the collect services have been created.
(2) the employee savings bonus 20 percent number 1-3, paragraph 2 to 4 set out to collect benefits, and 9 percent the according to § 2 paragraph 1 insofar as they do not exceed 400 euros in the calendar year, which according to § 2 para 1 number 4 and 5 set out to collect services, insofar as they do not exceed 470 euro per calendar year.
(3) the employee savings bonus is neither as taxable income within the meaning of the income tax act as income, credit or pay (pay) in the sense of social security and of the third book of social security code; It does not apply labour code as part of the wage or salary. The claim on employee savings bonus is non-transferable.
(4) the claim on employee savings allowance is created at the end of the calendar year in which the collect services have been created.
(5) the claim on employee savings bonus is eliminated retroactively, as far as time limits referred to in sections 4 to 7 or at a facility pursuant to section 2 para 1 No. 4 the in section 2 para 1 No. 3 and 4 and paragraph 3 sentence 1 of the housing premium law conditions provided are not respected. Sentence 1 applies to building completed before 1 January 2009 and 31 December 2008. Claims not become void if the embargo is not respected, because 1 the employee has accepted the Exchange or compensation offer of securities issuers or securities have been provided the Exhibitor draw or termination by the issuer to redeem, 2. the No. 1, para 2-4 without the participation of the employee have become worthless at the collect services acquired or established securities or rights within the meaning of § 2 para 1 or 3 of the employee pursuant to section 2 para 1 No. 4 in accordance with § 4 para 4 No. 4 of at least 30 euros has created capital-forming payments.
Footnote (+++ § 13 F.-2013-06-26: to the application see § 17 para 14 F.-2013-06-26 +++)
§ 14 fixing the workers savings allowance, application of the tax law, authority to issue regulations, legal process (1) the administration of the workers savings allowance is tax authorities. The workers savings allowance is paid from the payroll tax revenue.
(2) on the workers savings allowance tax allowances regulations of the tax code apply accordingly to are. This shall not apply in the case of section 163 of the tax code.
(3) for the employee savings bonus apply the penal provisions of § 370 para 1 to 4, the §§ 371, 375 paragraph 1 and of § 376, as well as the fine provisions of §§ 378, 379 according to para 1 and 4 and the articles 383 and 384 of the tax code. The §§ 385-408, fine procedure due to a misdemeanor pursuant to sentence 1 shall apply for the criminal proceedings for an offence under sentence 1, as well as the benefit of a person who has committed such an Act, the sections 409-412 of the tax code.
(4) the employee savings bonus is set at request by the tax office responsible for the taxation of employee income. The employee has to submit the application form officially completed. (The workers savings allowance will incur a) upon the expiry of the period prescribed for the type of investment according to this law, b) at the end of the lock - in the housing premium law or regulation on the implementation of the housing premium law referred and repayment deadlines. Building Association savings agreements that may be used in § 2 para referred 3 sentence 1 of the housing bonus Act revocation and redemption periods, regardless of whether the contract has been concluded before January 1, 2009 or after December 31, 2008, c) allotment of via ownership savings contract or d) in the cases of non-prejudicial available.
(5) a decision of establishing an employee savings bonus is to pick up and the workers savings allowance is subsequently to assess if the Finanzamt is changed after the rejection notice and thus for the first time determined that the income limits of article 13 paragraph 1 are exceeded. The deadline for the establishment of the workers savings allowance in this case before the expiration of one year after notification of the amended tax assessment notice. Sentence 2 shall apply mutatis mutandis, if a decision of establishing an employee savings bonus is preceded by the amended income tax assessment.
(6) is for expenses, which represent capital-forming payments, a claim on employee savings bonus and number 1 of the Housing Act of premium applied for workers for this derogation from section 1, sentence 2 a housing premium, ends the period for the establishment of the workers savings allowance before the expiration of one year after notification of the communication of the change of the bonus claim.
(7) the Federal Government is authorized to regulate the procedure for the fixing and the payment of the workers savings allowance, insofar as this is necessary for the simplification of the procedure by decree with the consent of the Federal Council. It can be that the employer, the company, creditors in article 3 paragraph 3 referred to the Institute or the is involved in the submission and the workers savings allowance in favour of the worker is transferred to them also determines.
(8) in public disputes over the wider on the basis of this Act administrative acts of tax authorities, the financial legal process is given.
Footnote (+++ § 14 para 4 F 2013-06-26: to the application see § 17 para 14 F. 2013-06-26 +++) § 15 electronic certificate of asset accumulation, regulation appropriations, liability, referral information, tax audit (1) the company, Institute or holder referred to in section 3, paragraph 3 has to transmit data until the following February 28 of the year following the system of collect benefits according to official record through remote data transmission in accordance with the control data transmission regulations within the framework of an electronic certificate of capital formation , if the workers to the notification has consented to the transfer of data: 1. surname, first name, date of birth, address and identification number (§ 139 b of the tax code) of the employee, 2. amount each year the No. 1 to 5, 2 to 4 landscaped collect services, as well as the type of plant, 3. calendar year, are allocated to these collect benefits which according to § 2 para 1, and 4 either the end of the period prescribed for the type of investment pursuant to this Act or to a facility pursuant to section 2 para 1 No. 4 the end of the lock - in the housing premium law or regulation on the implementation of the housing premium law referred and repayment deadlines. You are building Association savings agreements in § 2 para 3 sentence 1 of the housing premium law to certify mentioned locking and repayment periods regardless of whether the contract has been concluded before January 1, 2009 or after December 31, 2008.
The consent is at the latest until the end of the second calendar year following the calendar year of the system of collect benefits, to grant pursuant to sentence 1. While the employee has to specify the ID number to the notification. The consent is considered to have been granted, if the transmitting authority informs the employee in writing that the existence of consent is assumed and the data are transferred, if the workers not in writing contradicted within a period of four weeks after receipt of this written information. The consent also applies to the following calendar years, unless unless workers revoke them in writing to the transmitting authority. The revocation must be the transmitting site before the start of the calendar year for which the consent should for the first time no longer apply. The transmitting authority has to inform the workers about the content of the notification pursuant to sentence 1. The consent but emitted the system of collect benefits after the end of the calendar year within the period referred to in sentence 2, the data shall be transmitted by the end of the following calendar quarter.
(2) the Federal Government is authorized by decree with the consent of the Federal Council further legislation to enact 1. recording and reporting obligations of the employer and the company or Institute, which collect benefits are arranged, and 2. is the definition of transferable securities and the art of laying down, as far as this is necessary lest the workers savings allowance wrongly paid, failed, not recovered or not withheld.
(3) the employer, the company, creditors in article 3 paragraph 3 referred to the Institute or the violated their duties under this Act or a regulation adopted on the basis of this Act, they are liable for the workers savings allowance, which has been wrongly paid, not recovered, or not retained because of their breach of duty.
(4) the tax office, which is responsible for the tax of mentioned in paragraph 3, has on its request to provide information about how to apply are in each case the rules on capital-forming payments applied pursuant to section 2 para 1 No. 1-5, para 2-4.
(5) the tax office responsible for the wage tax tax audit could lead a tax audit from those referred to in paragraph 3, to determine whether they have fulfilled their obligations under this Act or a regulation adopted on the basis of this Act, so far as this 1 to 5, 2 to 4 related No. system of vermögenswirksamer services according to § 2 para 1. The sections 195 to 202 of the tax code shall apply mutatis mutandis.
Footnote (+++ § 15 F.-2013-06-26: to the application see § 17 para 14 F.-2013-06-26 +++) § 16 Berlin clause (void) article 17 application instructions (1) the foregoing provisions of this Act are subject to the following paragraphs for capital-forming payments after December 31, 1993.
(2) capital-forming payments are applied before 1 January 1994, article 17 of the fifth of capital formation act as amended by the notice of 19 January 1989 applies, paragraph 5 unless otherwise permitted, (Federal Law Gazette I p. 137) - fifth capital formation law of 1989-, considering amending article 2 No. 1 of the law of 13 December 1990 (BGBl. I S. 2749).
(3) for capital-forming payments, which in 1994 are applied on the basis of one before 1 January 1994 contract 1 according to article 4, paragraph 1 or article 5, paragraph 1, of the fifth of capital formation Act 1989 for the acquisition of shares or convertible bonds, which do not stock or convertible bonds in the sense of the foregoing section 2 para 1 No. 1 letter a or b, para. 2 sentence 1 are , or 2. According to section 6 para 2 of the fifth of capital formation Act 1989 on the establishment of a business credit in a cooperative, no cooperative in the sense of the foregoing section 2 para 1 No. 1, letter g, paragraph 2 is set 2, or 3 according to § 6 section 2 or section 7 para 2 of the fifth of capital formation Act 1989 to acquire of a master deposit or acquiring a business stake in a company with limited liability , the no society in the sense of the foregoing section 2 para 1 No. 1, letter h, para 2 is set 3,
apply instead of sections 2, 4, 6 and 7 paragraphs 2, 4, 6 and 7 of the fifth of capital formation Act 1989 (4) for capital-forming payments, which are applied in 1989, after December 31, 1993, on the basis of a contract within the meaning of section 17 paragraph 5 sentence 1 of the fifth of capital formation act is section 17 para. 5 and 6 of the fifth of capital formation Act 1989 (5) for capital-forming payments , prior to January 1, 1994, on the basis of a contract within the meaning of paragraph 3 are no longer been applied apply section 4 paragraph 2 to 5, section 5, paragraph 2, article 6, para. 3 and § 7 para 3 of the fifth of capital formation Act 1989 on time limits for the use of vermögenswirksamer services and about waiting periods after 31 December 1993. § 7 para 3 of the fifth of capital formation act as amended by the notice of February 19, 1987 applies to capital-forming payments that have been created before January 1, 1990, due to a contract within the meaning of § 17 para 2 of the fifth of investment law in 1989 on the grounds of one or more investments as a silent partner (Federal Law Gazette I p. 630) over the vesting period after December 31, 1993 no longer.
(6) for capital-forming payments have been created before January 1, 1999, is § 13 para 1 and 2 of the act as amended by the notice of 4 March 1994 (Federal Law Gazette I p. 406).
(7) section 13, paragraph 1, sentence 1 and paragraph 2 as amended by article 2 of the law of March 7, 2009 (Federal Law Gazette I p. 451) shall apply for the first time for capital-forming payments, which are created after December 31, 2008.
(8) article 8, par. 5, article 13, paragraph 5, sentence 1 and 2, article 14, paragraph 4, sentence 4 (b) and article 15, paragraph 1 No. 3 as amended by article 7 of the law of July 29, 2008 (Federal Law Gazette I p. 1509) shall apply for the first time for capital-forming payments, which are created after December 31, 2008.
(9) section 4 para 4 No. 4 and article 13, paragraph 5, sentence 3 No. 3 as amended by article 1 of the law of December 8, 2008 (Federal Law Gazette I p. 2373) is for the first time to apply for dispositions after December 31, 2008.
(10) § 14 paragraph 4 sentence 2 in the version of article 12 of the law of July 16, 2009 (Federal Law Gazette I p. 1959) shall apply for the first time for capital-forming payments, which are created after December 31, 2006, and is still not definitive decided in cases where on July 22, 2009, an application on employee savings bonus.
(11) section 13 paragraph 1 sentence 2 as amended by article 10 of the law of December 8, 2010 (Federal Law Gazette I p. 1768) shall apply for the first time for capital-forming payments, which are created after December 31, 2008.
(12) article 2, paragraph 1 number 5 in the version of article 13 of the law of December 7, 2011 (Federal Law Gazette I S. 2592) shall apply for the first time for capital-forming payments, which are created after December 31, 2011.
(13) § 3, paragraph 1, sentence 1 number 1 as amended by article 18 of the law of 26 June 2013 (Federal Law Gazette I p. 1809) shall apply for the first time for capital-forming payments, which are created after December 31, 2012. § 4 paragraph 4 number 1, 2 and 4 and § 8 paragraph 5 sentence 1 as amended by article 18 of the law of 26 June 2013 (Federal Law Gazette I p. 1809) are for the first time to apply for dispositions after December 31, 2012.
(14) the Federal Ministry of finance shares the date of the first application of § § 13 and 14 paragraph 4, and of article 15 in the version of article 18 of the law of 26 June 2013 (Federal Law Gazette I p. 1809) through a letter to be published in the Federal Gazette. Up to this point are the § § 13 and 14 paragraph 4, and of article 15 in the version of article 13 of the law of December 7, 2011 (Federal Law Gazette I p. 2592) continue to apply.
(15) article 2, paragraph 1 No. 1 as amended by article 5 of the law of December 18, 2013 (Gazette I p. 4318) shall apply for the first time for capital-forming payments, which are applied after 31 December 2013. § 4(4) number 4 in the version of article 5 of the law of December 18, 2013 (Federal Law Gazette I p. 4318) is for the first time to apply for orders after 31 December 2013.

§ 18 has committed workers in a treaty within the meaning of article 17, paragraph 3 termination of a management contract concluded before 1994 and the membership in a cooperative or company with limited liability (1) to transfer capital-forming payments even after 31 December 1994, or to pay any other amounts, it may contract up to September 30, 1994, on the 31 December 1994 with the effect in writing cancel , that on the basis of this agreement capital-forming payments or other amounts not payable after 31 December 1994.
(2) has become Member of a cooperative of workers in connection with the conclusion of a contract in the sense of § 17 para 3 No. 2 he can cancel the membership in writing until September 30, 1994, on the 31 December 1994 with the effect, that after that date the obligation to make payments on a share and to pay an entrance fee , is eliminated. This shall not affect any further rights of the worker according to the Statute of the cooperative. The outgoing worker can the payout of exploration assets, the cooperative may request the payment of the departing workers be at a deficit as of 1 January 1998.
(3) has become partner of a limited liability company of workers in connection with the conclusion of a contract in the sense of § 17 para 3 No. 3 he can terminate the membership in writing until September 30, 1994, on the 31 December 1994. Further rights of the employee to the social contract remain unaffected. The workers entitled to the outlet can demand from the company as compensation the fair market value of the share of its business; the market value at the time of access of the notice of termination is decisive. Workers can only demand compensation if the company can pay without violation of section 30, paragraph 1, of the Act concerning the limited liability companies. The company paid the settlement, no rights are to the employee from his share of the business. Can the company 4 pay the indemnity in accordance with set until December 31, 1996, it shall at the request of an employee entitled to the outlet to resolve. § 61 para 1, para 2 sentence 1 and paragraph 3 of the law concerning the limited liability companies also applies.
(4) 1, 2 or 3 services are not provided due to the termination under paragraph, so the employee is not to represent this.
(5) the employee has referred to in paragraph 1 a treaty within the meaning of § 17 para 3 No. 2, or membership in a cooperative terminated pursuant to paragraph 2, so both dismissals considered to be explained, if the employee has not expressly excluded from this. The same applies if the worker after paragraph 1 a treaty within the meaning of § 17 para 3 No. 3 or quit membership in a society with limited liability pursuant to paragraph 3.
(6) the employee does not exercise his right of termination under paragraph 1, the obligation to pay capital-forming payments, after 31 December 1994 as an obligation to pay any other amounts in the corresponding amount applies.