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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Read the untranslated law here: http://www.gesetze-im-internet.de/altvdv/BJNR454400002.html

Regulation on the implementation of the tax provisions of the income tax act to the retirement and pension related notification procedures for further data exchange with the Central Office (old-age provision implementing regulation - AltvDV) AltvDV Ausfertigung date: 17.12.2002 full quotation: "pension regulation as amended by the notice of February 28, 2005 (BGBl. I S. 487), most recently by article 1 of the regulation of 22 December 2014 (BGBl. I S. 2392) has been changed" stand: Neugefasst by BEK. v. 28.2.2005 I 487;
 
amended by art. 1 V v. 22.12.2014 I 2392 for more information on the stand number found in the menu see remarks footnote (+++ text detection from: 20.12.2002 +++) heading: IdF d. Article 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 principles of data delivery § 1 records (1) a transfer of data to 1 § 10 paragraph 2a and 4B , the §§ 10a, 22a or section XI of the income tax Act, 2. § 32 (b) paragraph 3 of the income tax Act, so far as referenced in section 22a of the income tax Act, or 3 this regulation, as well as one under those provisions of existing display and notification obligation between the parties to the proceedings take place in the form of an officially prescribed record.
(2) paragraph 1 does not apply to 1 messages to the allowance authorized, 2 releases of the allowance authorized by section 10a or section XI of the income tax Act, 3. viewing the articles 5 and 13 or 4 releases according to the § § 6, 10 paragraph 2 sentence 2 and article 11 paragraph 1 and 3.
The communication is transmitted according to § 11 para 1 and 3 from the central location, paragraph 1 shall apply. The communication of the provider to the allowance authorized by section 90 subsection 1 sentence 3 of the income tax act can be done with the certificate according to § 92 of the income tax act.

§ To send 2 technical delivery format (1) which are records in XML format.
(2) the coded character set for a section 10a or section XI of the income tax act or a data transfer to be made to section 2 of this regulation has the requirements of DIN 66303, Edition June 2000, to meet. The character set is according to the specification of the central place on the respective State of the art to suit.
(3) the coded character set for a data transmission according to 1 § 10 paragraph 2a and 4b or § 22a of the income tax Act, 2 b paragraph 3 of the income tax Act, as far as on section 22a of the income tax Act section 32 is referenced, or has 3 sections 3 and 4 of this regulation must conform to the requirements of ISO/IEC 8859-15, March 1999, Edition. Paragraph 2 sentence 2 shall apply accordingly.

§ 2a DIN and ISO/IEC standards DIN and ISO/IEC standards referenced in this regulation have appeared at the Beuth-Verlag GmbH, Berlin and Cologne, archive terms secured laid down at the German patent and trade mark Office in Munich.

§ 3 procedures of data transfer, interfaces (1) the transmission of the records has to be done by remote data transmission.
(1a) electronic transmission, the interfaces for the respective tax period or time are to operate properly. The interfaces that are required for the transfer of data and the accompanying documentation are made available over the Internet in a protected area of the Central Office.
(2) defects are ascertained, that interfere with a proper transfer of data, the data transfer may be refused. The sender is to inform of the defects.
(3) each transmitting body provides the technical facilities for the transmission of data for their area.

§ 4 the respective State of the art measures to ensure data protection and data security to meet, providing in particular the confidentiality and integrity of data and the authentication of the sending and receiving point are delivery by remote data transfer (1) for the data transmission. The use of generally accessible networks are encryption methods to use. The central point determines the use encryption procedure, which must correspond to the respective State of the art.
(2) the central authority determines the transmission path to use. Here the way to allow, which is desired by the parties involved in the data transmission.
(3) the required data can be transferred under the conditions of § 11 of the Federal data protection act or the comparable provisions of the land data protection act through a contractor of the sending Agency to the Central Agency. A contractor who meets the requirements for data protection and data security in accordance with this regulation.
(4) the contractor appointed pursuant to paragraph 3 with the data transmission is considered receiving agent as long as does not contradict this releases the Central Office to the customer.

§ 5 identification of the parties to the proceedings (1) the provider, the authority and the family coffers have to display the Central Office on request: 1 the customer type, 2. the name and the address, 3. where necessary E-Mail address, 4. telephone and if applicable the fax number, 5. number and 6 the type of connection.
(2) the provider has a certification number, and bank account, allowance payments should be settled which, in addition to the information listed in paragraph 1 to display. The provider has to provide only information according to § 10 paragraph 2a and 4B of the income tax Act, the bank account is not required.
(2a) the family coffers have in addition to the information listed in paragraph 1 to show a short name used by them in relation to the child benefit recipients of the family Fund.
(3) in the case of hiring a contractor (§ 4 para 3), the principal of the Central Office has to display the data referred to in paragraph 1 of the contractor. A client or institution number of parties involved in the contractor is also show.
(4) the procedures get involved (transmitting agencies and their contractors) from the central point a customer number and a password which allow access to the protected area of the Internet of the Central Office.
(5) any modification of the data referred to in paragraphs 1 to 3 is notified to the Central Office by the parties to the proceedings, quoting the customer number (paragraph 4).
(6) paragraphs 1 and 3 to 5 apply for transmitting bodies within the meaning of § 10 paragraph 2a and 4B of the income tax act for notification (§ 22a paragraph 1 sentence 1 of the income tax Act) and for vehicles of social benefits (§ 32 b of paragraph 3 of the income tax Act) accordingly. The participation of employers in the automatic request procedure of the identification number (§ 139 b of the tax code) under paragraph 41 b paragraph 2 of the income tax Act requires that these were; already authenticated by the financial management a further identification at the central site does not take place.
Section 2 rules to pension according to section 10a or section XI of the income tax act under section 1 notification and notification requirements under § 6 notification requirements of the employer (1) the employer has the utility (pension funds, pension fund, direct insurance), which performs occupational pensions, no later than two months after the end of the calendar year or after termination of employment in the course of the calendar year separately per pension commitment to tell to what extent the contributions each employee were taxed individually for him. The obligation of the employer can be carried out by a contractor.
(2) a notice may be omitted pursuant to paragraph 1 if the utility has notified the employer that 1 the amount of individually taxed contributions already knows they can determine from your existing data or 2nd promotion section 10a or section XI of the income tax Act does not allow.
(3) the employee may waive a total compared with the supply device for individually taxed contributions promoting section 10a or section XI of the income tax act; the waiver may be revoked for the future.
(4) where a communication is no was taken pursuant to paragraph 1 and the conditions of paragraph 2 No. 1 is not available or the employee has refused pursuant to paragraph 3, the utility of which has to assume that it is not old age pension contributions within the meaning of § 82 par. 2 of the income tax act.

§ 7 special reporting obligations of the competent authority (1) a taxable person who belongs to the designated persons in section 10a subsection 1 sentence 1 second half-sentence of the income tax act of the body responsible for him (section 81a of the income tax Act) applied for a bonus number (Article 10a paragraph 1a of the income tax Act), the Authority submitted the information of the taxpayer at the central point. Set applies to recipients of care within the meaning of Article 10a paragraph 1 sentence 4 of the income tax Act 1 in accordance with.
(2) the taxpayer second half-sentence of the income tax Act required consent issued that according to section 10a, paragraph 1, sentence 1, the competent authority shall confirm the affiliation of the taxpayer to the beneficiary group of people for the contribution year and to provide the necessary data to the central point for the determination of the minimum capital contribution and for the granting of the allowance. Several competent bodies are obliged, for a contribution year or the preceding calendar year according to section 91 paragraph 2 of the income tax act to report the data according to § 10 para 1 sentence 1 second half-sentence of the income tax Act, any competent authority reports the data for the period for which each was the employment, Office or employment and to which each relate the data to be transmitted. The taxpayer no longer belongs in the contribution year to the authorized persons within the meaning of section 10a subsection 1 sentence 1 second half-sentence of the income tax Act, he is no longer recipients of a supply within the meaning of Article 10a paragraph 1 sentence 4 of the income tax Act, or has he first completed a retirement pension contract (§ 82 par. 1 of the income tax Act) during the contribution year, the competent authority has to provide the necessary data to the central point for the determination of the minimum capital contribution , if their consent of the taxpayer. The competent authority and the family Fund are associated with different legal entities the reporting of children-related data pursuant to sentence 1 is eliminated. In other cases, a transfer of the children data by the competent authority is not required if ensured the family Fund transmitted the necessary data to the Central Office for the granting of the allowance or a data matching can (article 91, paragraph 1, sentence 1, first half-sentence of the income tax Act) is carried out.
(3) the competent authority submits the data required for the granting of the allowance to the Central Department (section 91 paragraph 2 of the income tax Act) and the child support as a whole is reclaimed for the reported period, the competent authority shall this central until March 31 of the calendar year following the calendar year of the recovery, to communicate.

§ 8 (dropped out) § 9 special reporting obligation of the family Fund has the competent family Fund of the Central Office that submitted data for the granting of the allowance and child benefit as a whole will be recovered for the reported period is this the place immediately inform the family Fund.

Section 10 special reporting obligations of the provider (1) the provider has to collect data by the applicant in the application for allowance to be, as well as the releases according to § 89 paragraph 1 sentence 5 of the income tax Act and to deliver to the central point. A data transfer is carried out according to § 89 paragraph 3 of the income tax Act, is set 1 in accordance with.
(2) the provider has to communicate a fact of 95 paragraph 1 of the income tax act of the central point known to him. If only one address of the allowance authorized outside the Member States of the European Union and the States to which the agreement on the European economic area (EEA Agreement) is applicable, the provider is known, he shall inform the Central Office.
(3) the provider must notify the payment of the recovery amount payable according to § 90 para 3 sentence 3 of the income tax Act and of the redemption amount payable according to § 94 paragraph 1 sentence 3 of the income tax act the central point, calculated based on the allowance authorized, as well as the payment by him owed expired - or late payment charges.

§ 11 switching (1) in the case of transfer of retirement assets according to section 1, paragraph 1, sentence 1 No. 10 letter b of the old age provision contract certification act as well as in the cases of § 93 par. 1 sentence 4 letter c, paragraph 1a sentence 2 and 3 of the income tax act has set 1 or 2 of the provider of the Treaty the provider of the new Treaty the data referred to in section 92 of the income tax Act, including on the date of transfer rolling amounts within the meaning of § 19 para 1 and 2 to communicate. This also applies to a transfer of only ungefördertem old age pension assets, with a transmission according to article 93, paragraph 1a sentence 1 of the income tax act is similar. During the delivery, he has the previous contract number to specify the certification number and provider number. The provider of the Treaty can submit the provider of the new Treaty the communication pursuant to sentence 1 of the Central Office. The Center directs the release without substantive examination to the provider of the new Treaty. The provider of the Treaty shall immediately inform the provider of the new Treaty on a rejection of a record according to § 12 para 1 sentence 3 or 4.
(2) will be transmitted to the age pension assets in the year of contribution fully to a new provider, this provider to the certification according to § 92 of the income tax Act, as well as to the transmission of the data according to § 10 para 5 of the income tax act to the Central Office for the entire year of contribution required.
(3) in the case of transfer of retirement assets referred to in paragraph 1 set 1 or set 2 have to inform the transfer of the Central Office of the provider of the Treaty as well as the provider of the new Treaty. The provider of the new Treaty in addition to inform the Central Office has a transfer of funded retirement pension assets according to section 82 paragraph 1 sentence 4 of the income tax act. A transfer of retirement assets according to article 93 paragraph 1a sentence 2 of the income tax act or to a transfer of only ungefördertem old age pension assets, with a transmission according to article 93 paragraph 1a sentence 2 of the income tax act equivalent is, has to inform the transfer of the Central Office of the provider of the Treaty. A transfer according to article 93 paragraph 1a set 1 or set 2 of the income tax act or to a transfer of only ungefördertem old age pension assets, with a transmission according to article 93 paragraph 1a set 1 or set 2 of the income tax act equivalent is, also the provider of the Treaty of the place the marriage time specified by the family court or the life partnership time to inform.
(4) is only partially transmitted age pension assets on the basis of contractual agreement on another contract, grants, contributions and income pro rata to the new Treaty. Paragraphs 1 and 3 shall apply mutatis mutandis.
(5) (lapsed) § 12 special reporting obligations of the central point to the provider (1) the Central Office has the discovery result (article 90 paragraph 1 sentence 1 of the income tax Act) to be communicated to the provider. The communication is subject to the investigation (section 164 of the tax code). The result of the investigation may be sent also by rejection of the record transmitted pursuant to article 89 para 2 of the income tax act that is complemented with an error message that is particularly marked in the catalogue published by the Federal Ministry of finance. Is the record rejected pursuant to article 89 para 2 of the income tax act on the basis of inadequate or incorrect information of the allowance authorized have been and supplemented with an error message and be the information not submitted within the deadline of § 89 paragraph 1 sentence 1 of the income tax law of the allowance authorized provider, also this rejection of the record is regarded as transmission of the investigation result.
(2) the Central Office has taken according to article 90 paragraph 2, sentence 1 of the income tax Act and § 15, on the allowance authorized, to inform the provider each payment of the allowance. Receipt of the notification pursuant to sentence 1 caveat of the review of communication eliminates referred to in paragraph 1 sentence 2. The Center may send a reminder (article 259 of the tax code) according to official record to the provider.
(3) is the redemption amount is issued according to § 95 para 3 sentence 1 of the income tax Act, the central body has to inform the provider.

Article 13 obligations of the allowance holder (1) (dropped out) (2) is a fact of the § 95 paragraph 1 of the income tax Act, has the qualifying even to show this the provider, from the contract services are already involved.
Subsection 2 discovery, fixing, withdrawal, recovery and repayment of allowances of section 14 proof of compulsory pension insurance and the amount of relevant income
(1) the information soft the allowance entitled to compulsory pension insurance or the insurance proceeds to the related pension because of disability or incapacity for work within the meaning of the sixth book the social law - statutory pension scheme – as amended by the notice of February 19, 2002 (Federal Law Gazette I p. 754, 1404, 3384), last amended by article 5 of the Act of 23 July 2002 (BGBl. I p. 2787) , in the currently valid version of the information communicated according to section 91 paragraph 1 sentence 1 of the income tax act of the competent social security institution, shall for the detection of compulsory pension insurance or the calculation of the minimum capital contribution the information of the competent social security institution. Set applies to data transmitted from the agricultural age class 1 in accordance with. Is different from the actually obtained payment or the amount of remuneration compensation a higher amount of contributory earnings within the meaning of article 86 paragraph 1 sentence 2 No. 1 of the income tax act considered and match the specified by the allowance authorized and the period determined by the competent social security institution, sentence 1 is not applicable in this respect. The setting procedure is to give the allowance legitimate opportunity, to bring a clarification with the social security institution.
(2) a certificate of the competent authority about the affiliation of the allowance person entitled to in section 10a subsection 1 sentence 1 is central No. 1 to 5 and set 4 of the income tax Act persons referred to, paragraph 1 shall apply mutatis mutandis.

§ 15 the allowances are paid the allowance on the 15th of the month of February, may, August and November instructed one year to pay. Are assigned to the respective date of payment: a) allowances, which were determined by the central authority until the end of the calendar month preceding the payment date until the expiry of the preceding the payment date calendar quarter through the provider are requested, b) increases of allowances, which have been determined or fixed until the end of the calendar quarter preceding the date of payment.

§ 16 small amount limit for recoveries from the allowance authorized a redemption amount according to § 94 paragraph 2 of the income tax Act, which can not be recovered through the provider is only set if the recovery is at least 10 euros.

§ 17 enforcement of decisions on claims the place decisions about claims the Central Office are carried out by the main customs offices. The main customs office, where enforcement of the debtor or the debtor has a place of residence or habitual abode is responsible. Lack of a residence or habitual abode in Germany, the Hauptzollamt Potsdam is responsible. The central point will decide the suppression (section 261 of the tax code).
Subsection 3 certification, recording and archiving requirements article 18 granting of provider certificates (1) are certificates pursuant to § 22 No. 5 set 7, § 92 or § 94 paragraph 1 sentence 4 of the income tax act with the help of automatic facilities created may be missing signature and name reproduction of the provider or of the authorized representatives.
(2) the certificate is delivered after 92 § or § 94 paragraph 1 sentence 4 of the income tax act by the post office, is to specify the date of the task to the post on the certificate. For the calculation of the period referred to article 90 paragraph 4 sentence 2 of the income tax act is § 122 para 2 and 2a of the tax code to apply mutatis mutandis.

Article 19 recording and retention obligations (1) the supplier according to § 1 para 2 of the old age provision contract Certification Act has for each calendar year records to lead over 1 name and address of the investor, 2. contract number and contract date, 3rd age pension contributions to which section 10a or section XI of the income tax act has been applied, 4. credited to the contract allowances, 5 credited to the contract income, 6 posts, on the section 10a or section XI of the income tax Act was not applied , 7 posts and allowances, which were used to hedge the diminished earning capacity, 8. contributions and allowances, to the survivor's protection in the sense of § 1 para 1 sentence 1 No. 2 of the old age provision contract Certification Act or § 1 para 1 sentence 1 No. 6 of the old age provision contract Certification Act in the version applicable up to 31 December 2004 were used, and 9 the amounts to be included in the Wohnförderkonto (section 92a paragraph 2 sentence 1 of the income tax Act).
Also not sponsored contributions be made in favour of the age pension contract, are to assign the income pro rata the funded and non-funded posts and recorded accordingly. The amounts rolling on the 31 December of each calendar year shall be recorded separately.
(2) for a provider according to § 80 second alternative of the income tax act shall apply mutatis mutandis to paragraph 1. He also records to have 1 posts, to which § 3 No. 63 of the income tax Act was applied the contributions within the meaning of § 5 para 3 sentence 2 of the VAT implementing regulation include b of the income tax act has been applied in the current version in the on December 31, 2004, and 3., no. 66 of the income tax Act applied Services § 3, 2 posts, section 40.
(3) § 147 ABS. 3 of the tax code shall apply accordingly for the retention of records after the documents underlying paragraphs 1 and 2, the releases according to section 5 paragraph 2 of the VAT implementing regulation and of the application for old age pension allowance or of an application according to § 89 paragraph 3 of the income tax act. The documents are at the latest at the end of the tenth calendar year to delete or destroy, set 7 of the income tax act following the notification pursuant to § 22 No. 5. Sentence 2 shall not apply if the erasure or destruction would affect sensitive interests of the investor or the perception of tasks or legitimate interests of the provider.
(3a) to keep records of the payment of the retirement home amount within the meaning of section 92a paragraph 1 sentence 1 of the income tax Act, as well as documents on which a home use within the meaning of section 92a paragraph 1 sentence 1 of the income tax act after December 31, 2007 a loan within the meaning of § 1 paragraph 1a of the old age provision contract Certification Act demonstrate for a period of ten years after the resolution or the closure of the Wohnförderkontos (§ 92a paragraph 2 sentence 1 of the income tax Act) for the old age provision contract.
(4) written documents to be preserved on sentence 1 and paragraph 3a pursuant to paragraph 3 can be stored as a play on an image or another durable medium, if it is ensured that 1 playback will remain available for the duration of the retention period and can be made readable within reasonable time and 2. readable made reproduction of the written document figuratively and in terms of content matches.
The existence of the requirement is under sentence 1 No. 2 to document the destruction of the written document.
(5) other provisions on recording and archiving requirements remain unaffected.
(6) the supplier has to inform the Central Office to request the contents of the records and to provide the necessary documents for the review of the allowance.
Section 3 regulations regarding pension related releases section 20 has to record the transmitted data and ordered to keep the underlying documentation for a period of six years after the end of the year, for which the delivery is done, recording and archiving requirements of the duty. § 19 para 4 to 6 shall apply accordingly.

section 20a enforcement of decisions on claims the place article 17 applies to decisions about claims the central point within the framework of the bond subscription notification procedure according to § 22a of the income tax act according to.

§ 21 trials of the procedure (1) the Central Office can in the notification collect data according to § 22a para 1 sentence 1 of the income tax act for the purpose of testing 1 the process of data transmission of the notification to the Central Department, 2 the to be deployed at the Central Office programs, 3. onward transfer to the financial management and 4. the processing of the data in the financial management.
(2) the federal Central tax office may at the notification data according to § 22a para 2 sentence 3 of the income tax act in conjunction with section 139 b of paragraph 3 of the tax code charge for the purpose of testing 1 the process of data transmission of the notification to the federal Central tax office, 2. the procedure of data submission by the federal Central tax office to the notification, 3. the programmes to be established by the federal Central tax office and the Central Office , with which the notification data are made available.
(3) the data transmission is carried out through remote data transmission; Article 4, paragraph 1 shall apply mutatis mutandis.
(4) the data may be used only for the purposes referred to in paragraphs 1 and 2. You are immediately after completion of testing, at the latest on December 31, 2009, to delete.
Section 4 special provisions relating to other data exchange with the Central Office of section 22 recording and archiving requirements
If there is not already a recording and hold this regulation article 19 or article 20 the transmitting agent has to record the transmitted data and ordered to keep the underlying documentation for a period of six years after the end of the year in which the transfer is done. § 19 paragraph 4 to 6 shall apply accordingly.

Testing of the procedure of article 21, paragraph 1 of this Regulation applies to § 23 the testing of the procedure according to § 10 paragraph 2a and 4B of the income tax act in accordance with with the proviso that the central point for the transmitting authorities may collect the data according to § 10 paragraph 2a and 4B of the income tax act.

Section 24 communication obligations of the transmitting points to the central authority in section 10, paragraph 4 transmitting authorities referred to in sentence 4 of the income tax Act have the place until 28 February of the year of payment or recovery of tax-free subsidies to pension expenditure in the sense of article 10 paragraph 1 number of year 2, 3 and 3a of the income tax act or the reimbursement of such care expenses the following data to transmit : 1. identification number (§ 139 b of the tax code), family name, first name, date of birth and address of the taxpayer;
the filed complaints 2. pension expenditure, in tax-free subsidies paid the relevant payment year and reclaimed and which each separately capped by type of pension expenditure
3. beginning and end of the period for which the tax-free allowance and reimbursement of pension expenditure takes place is;
4. year of the inflow or outflow.
5. name and address of the transmitting body and whose sort key.
An obligation is not pursuant to sentence 1, if the transmitting authority of the financial administration payment of tax-free subsidies paid and reclaimed and the reimbursed interest expenses already on the basis of other provisions to be communicated electronically. The transmitting authority determines that the information provided to the central point are incorrect, is to correct this immediately by sending a record to the Central Department or to cancel. The transmitting agent shall notify taxpayers about that the data be communicated to the Central Office. This, the amounts shall be indicated as far as is it not clear from the administrative act.