Regulation On The Implementation Of The Tax Provisions Of The Income Tax Act As Pension And Retirement Related Notification Procedures And Further Data Exchange With The Central Office

Original Language Title: Verordnung zur Durchführung der steuerlichen Vorschriften des Einkommensteuergesetzes zur Altersvorsorge und zum Rentenbezugsmitteilungsverfahren sowie zum weiteren Datenaustausch mit der zentralen Stelle

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Regulation on the implementation of the tax provisions of the Income Tax Act on old-age provisions and on the retirement pension scheme as well as for the further exchange of data with the central body (pension provision-implementing regulation- AltvDV)

Non-official table of contents

AltvDV

Date of departure: 17.12.2002

Full quote:

" Pensions-Implementing Regulation in the version of the Notice of 28. February 2005 (BGBl. 487), as last amended by Article 1 of the Regulation of 22 December 2008. December 2014 (BGBl. I p. 2392) "

:Recaught by Bek. v. 28.2.2005 I 487;
last modified by Art. 1 V v. 22.12.2014 I 2392

See Notes

Footnote

(+ + + Text Evidence: 20.12.2002 + + +)

for more information.

Heading: IdF d. Art. 1 No. 1 V v. 8.1.2009 I 31 mWv 16.1.2009 u. d. Art. 3 No. 1 G v. 16.7.2009 I 1959 mWv 23.7.2009

Section 1
Data transfer principles

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§ 1 Records

(1) A submission of data to
1.
§ 10 Paragraph 2a and 4b, § § 10a, 22a or Section XI of the Income Tax Act,
2.
§ 32b Paragraph 3 of the Income Tax Act, to the extent to § 22a of the Income Tax Act , or
3.
this Regulation
, and a notification and notification requirement between those involved in the proceedings, which is in accordance with these provisions take the form of an officially prescribed record.(2) Paragraph 1 does not apply to
1.
Notifications to the asserted person,
2.
Communications of the entitled under § 10a or Section XI of the Income Tax Act,
3.
ads in accordance with § § 5 and 13 or
4.
Communications according to § § 6, 10, second sentence, and § 11 paragraph 1 and 3.
If the communication is transmitted in accordance with § 11 (1) and (3) via the central body, paragraph 1 shall apply. The notification of the provider to the persons entitled to the allowance pursuant to § 90 (1) sentence 3 of the Income Tax Act can be made with the certificate according to § 92 of the Income Tax Act. Non-official table of contents

§ 2 Technical Delivery Format

(1) The records are to be transmitted in XML format.(2) The coded character set for a data transmission according to § 10a or Section XI of the Income Tax Act or according to a data transmission to be carried out in Section 2 of this Regulation shall comply with the requirements of DIN 66303, issue June 2000. In accordance with the specification of the central location, the character set is to be adapted to the respective state of the art.(3) The coded character set for data transmission to
1.
§ 10 paragraph 2a and 4b or § 22a of the Income Tax Act,
2.
§ 32b Paragraph 3 of the Income Tax Act, insofar as referred to in § 22a of the Income Tax Act, or
3.
Sections 3 and 4 of this Regulation
must meet the requirements of ISO/IEC 8859-15, March 1999 edition. The second sentence of paragraph 2 shall apply accordingly. Non-official table of contents

§ 2a DIN and ISO/IEC standards

DIN and ISO/IEC standards, to which reference is made in this regulation, are published by Beuth-Verlag GmbH, Berlin and Cologne, published and protected by the German Patent and Trademark Office in Munich. Non-official table of contents

§ 3 Procedure of data transmission, interfaces

(1) The transmission of the data sets has to be transmitted by remote data transmission. shall be given.(1a) In the case of electronic transmission, the interfaces intended for the respective control period or time point are to be properly operated. The interfaces required for the transmission of data and the associated documentation are made available via the Internet in a protected area of the central location.(2) If deficiencies are found to affect a proper transfer of the data, the transfer of the data may be rejected. The sender shall be informed of the deficiencies.(3) The technical equipment for the transmission of data shall provide each agency with a means of transmission. Non-official table of contents

§ 4 Transmission by remote data transfer

(1) The data transmission is related to the state of the art to take appropriate measures to ensure data protection and data security, in particular to ensure the confidentiality and integrity of the data and the authentication of the transmitting and receiving body. In the use of generally accessible networks, encryption methods shall be used. The central location determines the encryption method to be used, which must correspond to the respective state of the art.(2) The central location shall determine the transmission path to be used. In this case, the transmission path which is desired by the parties involved in the data transmission is to be permitted.(3) The necessary data may be transferred to the central office under the conditions of § 11 of the German Federal Data Protection Act or the comparable provisions of the Land Data Protection Act by a contractor of the transmitting body. . A contractor who meets the requirements for data protection and data security in accordance with this Regulation is suitable.(4) The contractor entrusted with the transmission of data in accordance with paragraph 3 shall be deemed to be the receiving agent for communications from the central body to the contracting authority, as long as it does not contradicts the case. Non-official table of contents

§ 5 Identification of the participants in the procedure

(1) The provider, the responsible body, and the family coffers have the following information: To display the central location on request:
1.
the customer type,
2.
the name and address,
3.
as required the email address,
4.
the phone-and if any, the telefax number,
5.
the operational number and
6.
the type of connection.
(2) In addition to the information listed in paragraph 1, the provider has a certification number and the bank details of which the Deposit payments are to be reported. If the provider has to transmit exclusively data in accordance with § 10 (2a) and (4b) of the Income Tax Act, it is not necessary to specify the bank details.(2a) In addition to the information referred to in paragraph 1, family funds shall display a short description of the family fund used by them in the external relationship with respect to the children's money-receiving vessel.(3) In the event of the assignment of a contractor (Section 4 (3)), the principal shall also indicate the data of the contractor referred to in paragraph 1. A client or institution number of the participant in the contractor is also to be reported.(4) The parties involved in the proceedings (notified bodies and their contractors) shall receive from the central office a customer number and a password which will allow access to the protected area of the Internet of the central location.(5) Any change in the data referred to in paragraphs 1 to 3 shall be notified immediately to the central body by the party to the proceedings, indicating the customer number (paragraph 4).(6) Paragraphs 1 and 3 to 5 apply to surgelling entities within the meaning of Section 10 (2a) and (4b) of the Income Tax Act, for persons liable to participate (Article 22a (1) sentence 1 of the Income Tax Act) and for social benefits (§ 32b (3)). of the Income Tax Act). The employer's participation in the machine inquiry process of the identification number (§ 139b of the Tax Code) in accordance with § 41b (2) of the Income Tax Act requires that these have already been authenticated by the financial administration; a Further identification at the central location does not take place.

Section 2
Pension provisions according to § 10a or Section XI of the Income Tax Act

Subsection 1
Part and Display Obligations

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§ 6 Employer's obligation to participate.

(1) The employer has the pension fund (pension fund, pension fund, direct insurance), which carries out the occupational pension scheme for him, at the latest two months after the end of the In the case of a calendar year or after termination of the service in the course of the calendar year, the amount of the individual contributions paid to the individual employee shall be notified separately per pension. The employer's obligation to provide information may be carried out by a contractor.(2) A communication under paragraph 1 may not be notified if the supply institution has informed the employer that
1.
they already know the amount of individually taxed posts or can determine from the data they have or
2.
a promotion according to § 10a or Section XI of the Income Tax Act is not possible.
(3) The employee can be compared to the supply facility for the individual taxed contributions as a whole renounce the promotion according to § 10a or Section XI of the Income Tax Act; the waiver may be revoked for the future.(4) In so far as a notification has not been notified in accordance with paragraph 1 and the conditions set out in paragraph 2 (1) do not exist or the worker has waived in accordance with paragraph 3, the supply institution shall assume that it is not Pension contributions within the meaning of Section 82 (2) of the Income Tax Act. Non-official table of contents

§ 7 Special notice of notification of the competent authority

(1) A taxable person who is responsible for the subject in § 10a (1) Sentence 1, second half-sentence of the Income Tax Act, belongs to the competent body (Section 81a of the Income Tax Act), a grant number (Section 10a (1a) of the Income Tax Act), the competent authority shall send the competent authority. the information provided by the taxable person to the central body. In the case of recipients of a supply within the meaning of section 10a (1) sentence 4 of the Income Tax Act, the first sentence shall apply accordingly.(2) If the taxable person has given the consent required in accordance with § 10a (1) sentence 1 second sentence of the Income Tax Act, the competent authority shall have the membership of the taxable person to the beneficiary group of persons for the contribution year and to provide the data necessary for the determination of the minimum amount of personal contribution and the provision of the child allowance to the central body. If several competent authorities are obliged to report the data in accordance with § 10a (1) sentence 1 second sentence of the Income Tax Act for a contribution year or for the previous calendar year, according to § 10a (1) sentence 1 second sentence Each competent body shall provide the data for the period for which the employment, employment or employment relationship existed and to which the data to be transmitted are related. If the taxable person is no longer a member of the eligible person in the meaning of Section 10a (1) sentence 1, second sentence of the Income Tax Act, or if he is no longer a recipient of a supply within the meaning of Section 10a (1) sentence 4 of the German Income Tax Act. In the year of contributions, income tax law or, for the first time, has concluded an old-age pension agreement (Section 82 (1) of the Income Tax Act), the competent body has the data required for the determination of the minimum self-contribution to the the central body if it has the consent of the taxable person. Where the competent authority and the family fund are assigned to different legal persons, the notification of the child-related data shall be deleted after the first sentence of the first sentence. In other cases, a transmission of the child's data by the competent body may be omitted if it is ensured that the family fund transmits the data necessary for the provision of the child allowance to the central body or a Data reconciliation (§ 91 (1) sentence 1 first half-sentence of the Income Tax Act).(3) If the competent authority has transferred the data necessary for the provision of the child allowance to the central body (Section 91 (2) of the Income Tax Act) and the child benefit is recovered for this reported period, the child benefit has to be returned to the central body. competent authority shall do so from the central point to the 31. March of the calendar year following the calendar year of the recovery. unofficial table of contents

§ 8

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§ 9 Special obligation to notify the family fund

The competent family fund has transmitted the data for the provision of the child allowance to the central body and is responsible for the child benefit for this reported period. In total, the family fund has to inform the central body immediately. Non-official table of contents

§ 10 Special contributor obligations of the provider

(1) The provider has to give the applicant in the delivery request To collect data and the communications pursuant to § 89 (1) sentence 5 of the Income Tax Act and to transmit it to the central office. If a data transfer is made in accordance with Section 89 (3) of the Income Tax Act, the first sentence shall apply accordingly.(2) The provider has to inform him of the facts of § 95 (1) of the Income Tax Act of the central body which has become known to him. If the provider is aware of only one address of the person entitled to the right of access outside the Member States of the European Union and of the States to which the Agreement on the European Economic Area (EEA Agreement) applies, he shall inform the Commission of the following: this is the central point.(3) The provider has the central body the payment of the repayment amount to be deducted pursuant to section 90 (3) sentence 3 of the Income Tax Act and the repayment amount to be deducted pursuant to section 94 (1) sentence 3 of the Income Tax Act, in each case in relation to the entitled person, and the payment of late surcharges or sowing surcharges due to him. Non-official table of contents

§ 11 Provider change

(1) In the case of the transfer of old-age pension assets in accordance with § 1 (1), first sentence, point 10 (b) of the The provider of the previous contract has the provider of the new contract in § 93 (1) sentence 4 (c), (1a) sentence 1 or (2) sentence 2 and 3 of the Income Tax Act to the provider of the new contract in § 93 (1) sentence 4 (c), subsection (1a) sentence 1 or (2) sentence 2 and 3 of 92 of the Income Tax Act, including the amounts credited to the date of the transfer, in the sense of § 19 (1) and (2). This is also true in the case of a transfer of exclusively unfunded pension assets, which is comparable with a transfer in accordance with § 93 (1a) sentence 1 of the Income Tax Act. In the case of transmission, he shall indicate the previous contract number, the certification number and the provider number. The provider of the previous contract may submit the notification in accordance with sentence 1 above the central body to the provider of the new contract. The central body shall direct the communication to the provider of the new contract without any substantive examination. The provider of the previous contract shall immediately inform the provider of the new contract of a dismissal of a data set pursuant to § 12 para. 1 sentence 3 or 4.(2) If the pension fund is transferred in full to a new provider in the current contribution year, this provider is responsible for issuing the certificate according to § 92 of the Income Tax Act as well as for the transmission of the data in accordance with § 10a (5) of the Income Tax Act to the central body for the entire contribution year.In the case of transfers of pension assets referred to in the first sentence or the second sentence of paragraph 1, the provider of the previous contract and the provider of the new contract shall be notified of the transfer of the central body. In the case of a transfer of funded pension funds in accordance with Section 82 (1) sentence 4 of the Income Tax Act, the provider of the new contract must notify this to the central body in addition. In the case of a transfer of old-age pension assets under § 93 (1a) sentence 2 of the Income Tax Act or in the case of a transfer of exclusively unfunded pension assets, which are subject to a transfer pursuant to § 93 (1a) sentence 2 of the Income Tax Act The provider of the previous contract has to communicate the transfer of the central office. In the case of a transfer pursuant to § 93 (1a) sentence 1 or sentence 2 of the Income Tax Law or in the case of a transfer of exclusively unfunded pension assets, which are subject to a transfer pursuant to § 93 (1a) sentence 1 or sentence 2 of the In addition, the provider of the previous contract has to inform the central body of the marriage period or the life partnership period indicated by the family court.(4) If old-age pension assets are only partly transferred to another contract due to contractual agreements, allowances, contributions and income shall be transferred proportionally to the new contract. Paragraphs 1 and 3 shall apply accordingly.(5) (omitted) Non-official table of contents

§ 12 Special notification obligations of the central body vis-à-vis the provider

(1) The central office shall inform the provider of the result of the investigation (Section 90 (1) sentence 1 of the Income Tax Act). The notification is subject to review (§ 164 of the Tax Code). The result of the investigation can also be determined by dismissal of the data record transmitted in accordance with Section 89 (2) of the Income Tax Act, which is a particularly marked error message in the error catalogue published by the Federal Ministry of Finance. shall be forwarded. If the data record has been dismissed pursuant to Section 89 (2) of the Income Tax Act due to insufficient or erroneous information from the person entitled to the allowance and an error message, the data will be provided within the application deadline of § 89. The first sentence of the first sentence of the Income Tax Act, which is not submitted to the provider by the person entitled to the right of payment, shall also apply to this dismissal of the data set as the transmission of the result of the investigation.(2) The central body shall inform the provider of the payment of the allowance in accordance with § 90 (2) sentence 1 of the Income Tax Act and § 15, in relation to the person entitled to the allowance, in each case. With access to the communication provided for in the first sentence, the reservation of the verification of the notification referred to in the second sentence of paragraph 1 shall not be required. The central office can send a reminder (section 259 of the tax code) to the provider in accordance with the officially prescribed data record.(3) If the repayment amount is issued in accordance with § 95 (3) sentence 1 of the Income Tax Act, the central body shall inform the provider accordingly. Non-official table of contents

§ 13 Display obligations of the person entitled to grant

(1) (omitted) (2) If the facts of Section 95 (1) of the In the case of an income tax law, the person entitled to the income tax shall notify the provider of such benefits even if the contract already includes benefits.

Subsection 2
Determination, fixing, disburnings, Repayment and repayment of allowances

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§ 14 Proof of compulsory pension insurance and the amount of the pension

(1) The information provided by the person entitled to the pension insurance obligation or to the contributor to the contributor to the income or to the pension based on the full reduction in employment or incapacity to work in the sense of the sixth Book Social Code-statutory pension insurance-in the version of the notice of 19. February 2002 (BGBl. 754, 1404, 3384), as last amended by Article 5 of the Law of 23. July 2002 (BGBl. 2787), as amended by the information provided by the competent social insurance company in accordance with the first sentence of Article 91 (1) of the Income Tax Act, shall be required for proof of compulsory pension insurance or for the calculation of the Minimum contribution shall be determined by the information provided by the competent social insurance institution. In the case of the information provided by the agricultural age group, the first sentence shall apply mutatily. If, by way of derogation from the actual payment or the amount of the payment of compensation, a higher amount shall be considered as a contributor to the income in accordance with Section 86 (1), second sentence, No. 1 of the Income Tax Act and shall be voting in favour of the The first sentence shall not apply in so far as the person entitled to the allowance and the period of time determined by the competent social security institution are the same. In the case of the fixing procedure, the person entitled to the allowance shall be given the opportunity to clarify the situation with the social security institution.(2) If the central body has a confirmation from the competent authority on the membership of the person entitled to grant to the group of persons mentioned in the first sentence of Article 10a (1) (1) to (5) and the fourth sentence of the Income Tax Act, paragraph 1 shall apply accordingly. Non-official table of contents

§ 15 Payout of the allowance

The allowances are each 15. the months of February, May, August and November of a year to pay. Depending on the payment date, you will need:
a)
Allowances to be paid until the end of the Date of payment of the previous calendar quarter has been requested by the provider and determined by the central office until the end of the calendar month preceding the date of payment,
b)
Increments of allowances that are determined or set up to the end of the calendar quarter preceding the date of the payout.
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§ 16 Small amount limit for repayment claims

A repayment amount pursuant to section 94 (2) of the Income Tax Act, which cannot be reclaimed by the provider, shall be fixed only if the recovery is at least 10 euros. Non-official table of contents

§ 17 Enforcement of decisions on claims of the central body

Decisions on the central body's claims shall be carried out by the principal olderers. The principal customs office is the principal customs office, in whose enforcement district the debtor or the debtor has a residence or habitual residence. The main customs office of Potsdam is responsible for a lack of domitic residence or habitual residence in Germany. The central body decides on the suppression (§ 261 of the Tax Code).

Subsection 3
Certification, recording and retention obligations

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§ 18 Grant of Provider Certificates

(1) Are certificates according to § 22 No. 5 sentence 7, § 92 or § 94 (1) sentence 4 of the Income Tax Act with the help of automatic devices, the signature and the name reproduction of the provider or of the representative may be missing.(2) If the certificate is sent by post in accordance with § 92 or § 94 (1) sentence 4 of the Income Tax Act, the date of the task to be sent to the post shall be indicated on the certificate. For the calculation of the period pursuant to § 90 (4) sentence 2 of the Income Tax Act, Section 122 (2) and (2a) of the Tax Code shall apply in a reasonable way. Non-official table of contents

§ 19 Recording and retention requirements

(1) The provider according to § 1 paragraph 2 of the Retirement Pension Certification Act has records of
1.
name and address of the investor,
2.
contract number and contract date,
3.
Age pension contributions applied to § 10a or Section XI of the Income Tax Law,
4.
the contract credited to the contract,
5.
credited to the contract as a whole Returns,
6.
Contributions that are not applied to § 10a or Section XI of the Income Tax Law,
7.
Contributions and allowances that were used to secure the reduced earning capacity
8.
Contributions and allowances for survivor protection within the meaning of Section 1 (1) Sentence 1 (1) No. 2 of the Retirement Pension Certification Act or § 1 (1) sentence 1 No. 6 of the Retirement pension certification act in the up to the 31. In the case of the new version, which was in force in December 2004, and
9.
to be taken into account in the Housing Account (Section 92a (2) sentence 1 of the Income Tax Law) Amounts.
If contributions are not paid in favour of the pension scheme, the income is to be allocated proportionally to the contributions and to the non-funded contributions and shall be recorded accordingly. The one on the 31. Amounts shall be recorded separately in December of each calendar year.(2) In the case of a provider according to § 80 second alternative of the Income Tax Act, paragraph 1 shall apply mutagenly. In addition, he has records to perform over
1.
Contributions, to § 3 No. 63 of the income tax law, including contributions within the meaning of Section 5 (3) sentence 2 of the Wage Tax Implementing Regulation,
2.
Contributions, to the § § § § § 5 (3) sentence 2 of the German Income Tax Implementing Regulation,
2.
40b of the Income Tax Act in the on 31. 3.
3.
Services to which § 3 no. 66 of the Income Tax Act was applied.
(3) For the storage of the Records referred to in paragraphs 1 and 2, the notifications pursuant to § 5 (2) of the Income Tax Implementing Regulation and the application for retirement allowance or the application pursuant to section 89 (3) of the Income Tax Act The documents shall be subject to Section 147 (3) of the Tax Code accordingly. The documents shall be deleted or destroyed at the latest by the end of the tenth calendar year following the notification in accordance with Section 22 (5) sentence 7 of the Income Tax Law. Sentence 2 shall not apply to the extent that the erasure or destruction of the investor's interests or the performance of the duties or legitimate interests of the provider would be affected.(3a) Documents concerning the payment of the old-age pension-own-home amount within the meaning of Section 92a (1), first sentence, of the Income Tax Act, as well as documents which are used for housing purposes within the meaning of Article 92a (1) sentence 1 of the German Income Tax Act. Income Tax Act after the 31. December 2007 of a loan within the meaning of Article 1 (1a) of the Retirement Pension Certification Act is required for a period of ten years after the dissolution or closure of the housing subsidy account for the retirement pension contract (Section 92a (2) sentence 1 of the Income Tax Act).Written documents to be stored in accordance with the first sentence of paragraph 3 and paragraph 3a may be retained as a reproduction on a picture or other durable medium, if it is ensured that
1.
Playback remains available for the duration of the retention period and within a reasonable time can be made legible and
2.
the legible rendering with the written document is identical in terms of content and content.
The presence of the The requirement laid down in the first sentence of paragraph 2 shall be documented before the written document has been destroyed.(5) Other provisions relating to recording and retention obligations shall remain unaffected.(6) The provider shall, on request, inform the central body of the contents of the records and make available the documents necessary for the verification of the delivery.

Section 3
Retirement Notices

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§ 20 Recording and Retention Obligations

Of The The person liable to participate shall record the data transmitted and keep the underlying documents in order for a period of six years from the end of the year for which the transmission has taken place. Section 19 (4) to (6) shall apply accordingly. Non-official table of contents

§ 20a Enforcement of claims against claims of the central body

§ 17 shall apply to claims of the central body within the framework of the pension payment notification procedure according to § 22a of the Income Tax Act. Non-official table of contents

§ 21 Protesting of the procedure

(1) The central body can use the data subject to the notification requirement in accordance with § 22a (1) sentence 1 of the Income Tax Act for the purpose of testing
1.
of the procedure for data transfer from the person to be co-participant to the central Location,
2.
the programs to be used at the central location,
3.
the forwarding to the financial administration and to
4.
the further processing of the data in the financial administration.
(2) The Federal Central Office for Taxation may be subject to the notification requirements. Data pursuant to Section 22a (2) sentence 3 of the Income Tax Act in conjunction with Section 139b (3) of the Tax Code shall be collected for the purpose of testing
1.
of the procedure of the Data transfer from the participants to the Federal Central Office for Taxes,
2.
of the data transfer procedure from the Federal Central Office for Taxes to the Federal Office for Taxation of the Federal Republic of Germany Contributor,
3.
of the programmes to be used by the Federal Office of Taxes and the Central Office to provide the participants with the data to the
data transmission is made by remote data transmission; § 4 para. 1 shall apply accordingly.(4) The data may only be used for the purposes set out in paragraphs 1 and 2. They are immediately after completion of the test, at the latest by 31. 2009,

Section 4
Rules for additional data exchange with the central location

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§ 22 recording and retention obligations

If there is not already a record and retention requirement in accordance with § 19 or § 20 of this Regulation, the transmitting body shall record the transmitted data and keep the underlying documents in an orderly manner for a period of six years from the end of the year in which the transmission has taken place. Section 19 (4) to (6) shall apply accordingly. Non-official table of contents

§ 23 Testing of the procedure

§ 21 (1) of this Regulation applies to the testing of the procedure in accordance with § 10 (2a) and 4b of the Income Tax Act, with the proviso that the central body may collect the data in accordance with Section 10 (2a) and (4b) of the Income Tax Act. Non-official table of contents

§ 24 Notification of notification to the central body of the agencies that transfer them

The 4 sentence of § 10 (4b) of the Income tax law-related bodies have the central office up to the 28th. February of the year of payment or the recovery of the tax-free grants for the purposes of the pension provision referred to in Article 10 (1) (2), (3) and (3a) of the Income Tax Act or the refund of such precautionary expenses following the following year to submit the following data:
1.
Identification number (§ 139b of the tax code), surname, first name, date of birth and address of the Taxable persons;
2.
the amount of the tax-free grants paid in the respective payment year and the reimbursed expenses incurred, in each case shall be shown separately on the basis of the nature of the precautionary expenditure;
3.
Start and end of the period for which the tax-free grant and the refund of the
4.
Year of influx or discharge;
5.
Label and address of the notified body and its concept of order.
A notification obligation under the first sentence shall not apply if the institution of the financial management authority is responsible for the payment of the tax-free grants paid and repaid. , and the reimbursed pension shall be communicated electronically already due to other provisions. If the transmitting body finds that the data transmitted to the central body are incorrect, this shall be corrected or cancelled immediately by the transmission of a data record to the central body. The notified body shall inform the taxable person that the data shall be communicated to the central body. The amount of the amounts shall be indicated in so far as the amounts do not already result from the administrative act.