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Regulation on the determination of labour income from agriculture and forestry for the year 2015

Original Language Title: Verordnung zur Ermittlung des Arbeitseinkommens aus der Land- und Forstwirtschaft für das Jahr 2015

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Regulation for the determination of labour income from agriculture and forestry for the year 2015 (Labour Income Regulation Agriculture 2015-AELV 2015)

Unofficial table of contents

AELV 2015

Date of completion: 09.10.2014

Full quote:

" Labour income regulation Agriculture 2015 of 9. October 2014 (BGBl. I p. 1595) "

Footnote

(+ + + Text evidence from: 15.10.2014 + + +) 

Unofficial table of contents

Input formula

On the basis of § 35 of the Law on the Pensions of Farmers, the most recent of which is Article 17 (14) of the Law of 20 April 2007 (BGBl. 554), in conjunction with Section 1 (2) of the Jurisdiction Adjustment Act of 16 August 2002 (BGBl). I p. 3165) and the Organizational Decree of 17 December 2013 (BGBl. 4310), the Federal Ministry of Labour and Social Affairs, in agreement with the Federal Ministry of Food and Agriculture, is responsible for: Unofficial table of contents

§ 1 Determination of labour income

(1) Labour income from agriculture and forestry, which is relevant for the granting of contribution grants for the year 2015, shall be determined on the basis of the relationship values arising from:
1.
the economic value and the five-year average of the profits of the agricultural test holdings evaluated by the Federal Government for the agricultural report of the Federal Government, and
2.
the rate of exchange referred to in Article 1 of Council Regulation (EC) No 2866/98 of 31 December 1998 on the conversion rates between the euro and the currencies of the Member States which adopt the euro (OJ L 327, 30.12.1998, p. OJ L 359 of 31 December 1998, p. 1),
(2) Labour income from agriculture and forestry is obtained by applying the economic value of the enterprise to be used in accordance with the fifth sentence of Article 32 (6) of the Law on the Pension Protection of Farmers
1.
in the case of holdings belonging to Group 1 in accordance with the first subparagraph of Article 32 (6) of the Law on the Pensions of Farmers, with the value of the relationship resulting from Appendix 1,
2.
in the case of holdings belonging to Group 2 under the first subparagraph of Article 32 (6) of the Law on the Pensions of Farmers, with the value of the relationship resulting from Appendix 2.
For companies with an economic value of up to 25,000 Deutsche Mark, the relationship value determined for this economic value is valid. The relationship value for an economic value not listed in Annexes 1 and 2 and not covered by paragraph 3 shall be determined by:
1.
the difference between this economic value and the nearest economic value of the installation is divided by the value of 1 000;
2.
this value is multiplied by the difference between the relationship value of the next lower level and the relationship value of the next higher level, and
3.
this product is subtracted from the relationship value of the next lower economic value of the asset.
The resulting relationship value is not to be rounded. (3) In the case of holdings with an underlying economic value of more than 38 000 Deutsche Mark, the labour income from agriculture and forestry is obtained by the economic value of the Company
1.
in the case of holdings belonging to Group 1 pursuant to point 2 of the first subparagraph of Article 32 (6) of the Law on the Protection of Farmers Retirement Age, the value of the relationship resulting from Annex 3 shall be multiplied,
2.
in the case of holdings belonging to Group 2 in accordance with Article 32 (6), first sentence, point 2 of the Law on the Pensions of Farmers, with the value of the relationship resulting from Appendix 4.
For holdings of Groups 1 and 2 with an economic value of more than 38 000 Deutsche Mark and under 500 000 Deutsche Mark, the economic value of which is not listed in Annexes 3 and 4, the labour income shall be determined by:
1.
the difference between this economic value and the nearest lower economic value of the system shall be divided by the difference between the next higher economic value and the nearest lower economic value of the installation,
2.
this value shall be equal to the difference between the labour income determined in accordance with the first sentence and corresponding to the next higher economic value of the installation and the labour income determined in accordance with the first sentence, which shall be the next lower economic value of the installation shall be reproduced and
3.
this product shall be added to the labour income determined in accordance with the first sentence, which corresponds to the nearest lower economic value of the installation.
For Group 1 companies with an economic value of over 500,000 Deutsche Mark, the labour income is 0.1987-fold of the economic value. For Group 2 enterprises with an economic value of more than 500 000 Deutsche Mark, the labour income is 0.1933 times the economic value. (4) In the case of holdings which are the Group 3 pursuant to § 32 (6) sentence 1 (2) of the Law on the To be allocated to farmers, the labour income is determined by:
1.
first, the labour income in accordance with paragraphs 2 and 3, which would result from the allocation of the holding to Group 1 (Labour Income 1) and the allocation of the holding to Group 2 (Labour Income 2),
2.
then the difference between the company's non-operating income and one-sixth of the reference size of the year for which this income is to be determined by two-thirds of that year's reference value divided,
3.
this value is multiplied by the difference between the labour income 1 and the labour income 2; and
4.
this product is deducted from work income 1.
(5) Labour income from agriculture and forestry will be rounded off to full euro. Unofficial table of contents

§ 2 Entry into force

This Regulation shall enter into force on the day following the date of delivery. Unofficial table of contents

Final formula

The Federal Council has agreed. Unofficial table of contents

Appendix 1 (to § 1 (2) sentence 1 (1))

(Fundstelle: BGBl. I 2014, 1597)


Economic value in DMRelationship value
up to 25 000 1,1166
26 000 1,1097
27 000 1,1019
28 000 1,0936
29 000 1,0847
30 000 1,0755
31 000 1,0660
32 000 1,0564
33 000 1,0466
34 000 1,0368
35 000 1,0269
36 000 1,0171
37 000 1,0072
38 000 0.9975
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Appendix 2 (to § 1, paragraph 2, first sentence, point 2)

(Fundstelle: BGBl. I 2014, 1597)


Economic value in DMRelationship value
up to 25 000 0.6272
26 000 0.6438
27 000 0.6577
28 000 0.6693
29 000 0.6789
30 000 0.6868
31 000 0.6933
32 000 0.6984
33 000 0.7025
34 000 0.7055
35 000 0.7077
36 000 0.7092
37 000 0.7101
38 000 0.7103
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Appendix 3 (to § 1, paragraph 3, first sentence, point 1)

(Fundstelle: BGBl. I 2014, 1598)


Economic value in DMRelationship value
38 000 0.9975
100 000 0.6099
150 000 0.4711
200 000 0.3876
250 000 0.3314
300 000 0.2907
350 000 0.2596
400 000 0.2351
450 000 0.2153
500 000 0.1987
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Appendix 4 (to § 1, paragraph 3, first sentence, point 2)

(Fundstelle: BGBl. I 2014, 1598)


Economic value in DMRelationship value
38 000 0.7103
100 000 0.5314
150 000 0.4273
200 000 0.3593
250 000 0.3116
300 000 0.2761
350 000 0.2485
400 000 0.2265
450 000 0.2084
500 000 0.1933