Regulation Establishing A Later Application Date Of The Obligations Under Paragraph 5 B Of The Income Tax Act

Original Language Title: Verordnung zur Festlegung eines späteren Anwendungszeitpunktes der Verpflichtungen nach § 5b des Einkommensteuergesetzes

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Regulation determining a later application time of the obligations under § 5b of the Income Tax Act (Application Point Movement Ordinance-AnwZpvV)

Non-official Table of Contents


Date of expiry: 20.12.2010

Full quote:

" Application time point shift regulation of 20. December 2010 (BGBl. I p. 2135) "


(+ + + text evidence from: 23.12.2010 + + +)

unofficial table of contents

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On the basis of Section 51 (4) (1c) of the Income Tax Act, as amended by the 8. October 2009 (BGBl. 3366, 3862) assigns the Federal Ministry of Finance: Non-official table of contents

§ 1 postponement of the first-time application time of the Obligations according to § 5b of the Income Tax Act

By way of derogation from Section 52 (15a) of the Income Tax Act, the balance sheet and the profit and loss account are for the first time for marketing years, which are based on the 31. December 2011, to be transmitted electronically. 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

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The Bundesrat has agreed.