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

Non-official table of contents

AELV 2015

Date of delivery: 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 last 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. 3165) and the organisational decree of 17. December 2013 (BGBl. I p. 4310), the Federal Ministry of Labour and Social Affairs, in agreement with the Federal Ministry of Food and Agriculture: Table of contents

§ 1 Determination of work income

(1) Labour income from agriculture and forestry, which is relevant for the granting of contribution grants for the year 2015, is determined on the basis of relationship values, which it is from
1.
the economic value and the five-year average of the profits of the agricultural test holdings evaluated for the agricultural report of the federal government and
2.
the exchange rate referred to in Article 1 of Council Regulation (EC) No 2866/98 of 31 December 1998. 1 December 1998 on the conversion rates between the euro and the currencies of the Member States adopting the euro (OJ L 327, 28.12.1998, p. OJ No L 359, 31. 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 Pensions of Farmers,
1.
in the case of holdings belonging to Group 1 pursuant to Section 32 (6), first sentence, point 2 of the Law on the Pensions of Farmers, with the resulting product from Appendix 1 Relationship value is multiplied,
2.
for enterprises assigned to Group 2 under § 32 (6), first sentence, point 2 of the Law on the Pensions of Farmers shall be multiplied by the relationship value resulting from Appendix 2.
For companies with an economic value of up to 25 000 Deutsche Mark, the relationship value established for this economic value shall be valid. The relationship value for an economic value not listed in Appendixes 1 and 2 and not covered by paragraph 3 shall be determined by
1.
the difference this economic value and the nearest lower economic value of the facility by the value of 1 000,
2.
this value with the difference between the The relationship value of the next lower level and the relationship value of the next higher level is replicated, and
3.
this product of the relationship value of the
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 enterprise
1.
in the case of holdings belonging to Group 1 pursuant to Article 32 (6), first sentence, point 2 of the Law on the Pensions of Farmers, with the resulting product from Appendix 3 Relationship value is multiplied,
2.
for enterprises assigned to Group 2 under § 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 in annexes 3 and 4 is not listed, the work income is determined by
1.
the difference between this economic value and the next lower economic value of the The asset is divided by the difference between the next higher economic value and the next lower economic value of the asset,
2.
this value with the the difference in the amount of the labour income determined in accordance with the first sentence, corresponding to the next higher economic value of the installation, and the labour income determined in accordance with the first sentence, which corresponds to the nearest lower economic value of the installation, , and
3.
adds this product to the labour income determined in accordance with the first sentence, which corresponds to the next lower economic value of the plant
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 companies with an economic value of over 500,000 Deutsche Mark, the labour income is 0.1933 times the economic value.(4) In the case of holdings belonging to Group 3 under Article 32 (6), first sentence, point 2 of the Law on the Pensions of Farmers, the labour income shall be determined by
1.
first the work income according to paragraphs 2 and 3 are determined, which is the assignment of the establishment to the group 1 (labor income 1) and the assignment of the establishment to the group 2 (Labour income 2),
2.
then the difference between the company's non-operating income and the income of the entreprenter, and one-sixth of the difference between the two. the reference size of the year for which this income is to be determined is divided by two-thirds of the reference size of this year,
3.
this value shall be divided by the reference quantity of the year for which this income is to be determined. Difference amount from labor income 1 and labor income 2 is multiplied and
4.
this product is subtracted from labor income 1.
(5) Labour income from agriculture and forestry will be rounded off to full euro. Non-official table of contents

§ 2 Entry into force

This Regulation enters into force on the day after the announcement. Non-official table of contents

Final formula

The Bundesrat has agreed. unofficial table of contents

Appendix 1 (to § 1 paragraph 2 sentence 1, point 1)

(site: BGBl. I 2014, 1597)
Economic value
in DMRelationship value
to 25000 1, 1166
26 0001,1097
27 000 1, 1019
28 0001,0936
29 000 1, 0847
30 0001,0755
31 000 1, 0660
32 0001,0564
33 000 1, 0466
34 0001,0368
35 000 1, 0269
36 0001,0171
37 000 1, 0072
380000,9975
unofficial table of contents

asset 2 (to § 1 paragraph 2 sentence 1 point 2)

(site: BGBl. I 2014, 1597)
Economic value
in DMRelationship value
to 25000 0, 6272
26 0000.6438
27 000 0, 6577
28 0000,6693
29 000 0.6789
30 0000.6868
31 000 0.6933
32 0000.6984
33 000 0, 7025
34 0000,7055
35 000 0, 7077
36 0000,7092
37 000 0, 7101
380000,7103
unofficial table of contents

Appendix 3 (to § 1 paragraph 3 sentence 1 number 1)

(site: BGBl. I 2014, 1598)
Economic value
in DMRelationship value
38 000 0, 9975
100 0000,6099
150 000 0.4711
200 0000,3876
250 000 0, 3314
300 0000,2907
350 000 0.2596
400 0000.2351
450 000 0, 2153
5000000,1987
unofficial table of contents

asset 4 (to § 1 paragraph 3 sentence 1 point 2)

(site: BGBl. I 2014, 1598)
Economic value
in DMRelationship value
38 000 0, 7103
100 0000,5314
150 000 0, 4273
200 0000,3593
250 000 0, 3116
300 0000,2761
350 000 0, 2485
400 0000,2265
450 000 0, 2084
5000000,1933