Introduction Act To The Tax Code

Original Language Title: Einführungsgesetz zur Abgabenordnung

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Read the untranslated law here: http://www.gesetze-im-internet.de/aoeg_1977/BJNR033419976.html

Introduction Act to the tax code (EGAO) EGAO Ausfertigung date: 14.12.1976 full quotation: "introduction Act to the tax code by December 14, 1976 (Federal Law Gazette I p. 3341;)" (1977 I S. 667), last by article 3 of the law of December 22, 2014 (BGBl. I p. 2417) is changed "stand: last amended by art. 3 G v. 22.12.2014 I 2417 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from: 1.1.1977 +++) heading: IdF d. Article 11 no. 1 G v. 13.12.2006 I 2878 mWv 19.12.2006 table of contents article first section change of laws on the area of finance 1 to 38 second section adjustment other federal laws
 
1. Title Amendment of laws in the field of law of 39-52 2. title management amendment of laws on the area of the administration of Justice, civil law and criminal law 53 to 57 3. Title Amendment of laws in the field of defence law 58 4 Title Amendment of laws in the field of business law 59 to 81 5th title amendment of laws in the field of labour law , social security and the Kriegsopferversorgung 82 to 90 6 Title Amendment of laws on the territory of post and telecommunications, as well as of transport 91 to 94 7 title change other laws 95 8th title expiry rules 96 third section concluding provisions 97 to 102 first section change of laws on the area of finance type 6 type 7 1 main determination of unit values which is mineral extraction rights (1) for mineral extraction rights the next main determination of unit values on the 1st January 1977 held () Main finding 1977).
(2) the unit values for mineral extraction rights, which are based on the value ratios from 1 January 1977, are for the first time to apply in the determination of unit values of commercial operations on January 1, 1977 and in determining tax, where the tax is created after December 31, 1976.
Type 8 and 38 second section adjustment other federal laws art 39 to 96 third section final regulations 97 transitional provisions § 1 art procedure started procedure (1) that are pending on January 1, 1977, are according to the regulations of the tax code to end run, unless otherwise provided in the following provisions.
(2) by the tax adjustment Act 1986 of 19 December 1985 (Federal Law Gazette I p. 2436) modified or inserted provisions, as well as the regulations based on these rules are to apply to all proceedings upon entry into force of these regulations, unless otherwise. As far as the rules on the disclosure of written administrative acts, they apply to all administrative acts after the entry into force of the regulations to the post.
(3) that article 15 of the tax reform Act 1990 of 25 July 1988 (Federal Law Gazette I p. 1093) revised rules are to apply to all proceedings upon entry into force of these regulations, unless otherwise determined.
(4) that article 26 of the law of 21 December 1993 (Federal Law Gazette I p. 2310) revised rules are to apply to all proceedings upon entry into force of these regulations, unless otherwise determined.
(5) that article 26 of the law of 11 October 1995 (Federal Law Gazette I p. 1250) revised rules are to apply to all proceedings upon entry into force of these regulations, unless otherwise determined.
(6) that article 18 of the law of 20 December 1996 (BGBl. I S. 2049) revised rules are to apply to all proceedings upon entry into force of these regulations, unless otherwise determined.
(7) that article 17 of the law of 22 December 1999 (Federal Law Gazette I p. 2601) revised rules are to apply to all proceedings pending entry into force of the law, insofar as nothing else is determined.
(8) which by article 23 of the law of 19 December 2000 (Federal Law Gazette I p. 1790) revised rules are to apply to all proceedings pending entry into force of the law, insofar as nothing else is determined.
(9) legal regulations on the basis of § 2 paragraph 2 of the tax code as amended by article 9 of the law of December 8, 2010 (Federal Law Gazette I p. 1768) can with effect for the assessment period 2010 be adopted, provided that Decree led to the Federal Council has been published before January 1, 2011 as the Bundesrat printed matter. Legal regulations, which will be forwarded to the Federal Council after this date, to determine that they apply from the date of notification of the referred to in § 2 paragraph 2 of the tax code and after December 31, 2010 consultation agreement in the federal tax Gazette.
(10) that article 3 of the law of 18 July 2014 (Federal Law Gazette I S. 1042) amended regulations are all on 24 July 2014 to apply pending proceedings, insofar as nothing else is determined. Article 122, paragraph 7, sentence 1 and section 183, paragraph 4 as amended by article 3 of the law of 18 July 2014 (Federal Law Gazette I S. 1042) apply to all after the 23 July 2014 issued administrative acts. section 15 and section 263 in the version of article 3 of the law of 18 July 2014 (Federal Law Gazette I p. 1042) shall apply from 24 July 2014.

§ 1a tax non-destructive activities (1) section 58 No. 1 of the tax code as amended by article 1 of the law of 21 July 2004 (BGBl. I S. 1753) is to apply from 1 January 2001.
(2) the provision of section 58 No. 10 of the tax code on tax non-destructive activities in the version of article 26 of the law of 21 December 1993 (Federal Law Gazette I p. 2310) is to apply from 1 January 1993, for the first time.
(3) Article 55, paragraph 1 No. 5, § 58 No. 7 letter a, Nos. 11 and 12 of the tax code as amended by the Act of July 14, 2000 (Federal Law Gazette I p. 1034) are to apply from 1 January 2000.

§ 1 b taxable economic operations § 64 para 6 of the tax code in the version of article 5 of the law of 20 December 2000 (Federal Law Gazette I p. 1850) is to apply from 1 January 2000.

§ 1c hospitals (1) § 67 1986, para 1 of the tax code in its version of the tax adjustment Act is to apply from 1 January 1986.
(2) article 67, paragraph 1 of the tax code as amended by the Act of 20 December 1996 (Federal Law Gazette I p. 2049) is to apply from 1 January 1996. For hospitals, with effect from 1 January 1995 case packages and special fees according to article 11, paragraph 1 and 2 of the Federal care rate regulation of 26 September 1994 (Federal Law Gazette I p. 2750) have applied, is to apply article 67, paragraph 1 of the tax code as amended by the Act referred to in sentence 1 from 1 January 1995.
(3) § 67 of the tax code as amended by article 10 of the law of 13 December 2006 (Federal Law Gazette I p. 2878) is to apply from 1 January 2003.

§ 1 d tax-privileged purposes (1) the articles 52, 58, 61, 64 and 67a of the tax code in the version of article 5 of the law of October 10, 2007 (Federal Law Gazette I S. 2332) are to apply from 1 January 2007.
(2) section 51 of the tax code as amended by article 10 of the law of December 19, 2008 (Federal Law Gazette I p. 2794) is to apply from 1 January 2009.
(3) section 55, paragraph 3 of the tax code as amended by article 9 of the law of December 8, 2010 (Federal Law Gazette I p. 1768) is to apply from 1 January 2011. Article 55 paragraph 1 number 4 sentence 2 and § 58 number 1 to 4 of the tax code as amended by article 9 of the law of December 8, 2010 (BGBl. I S. 1768) are also for starting before this period investment periods to apply, as far as tax determinations are still not final or subject to review.

section 1e purpose enterprises (1) § 68 para 6 of the tax code in the version of article 5 of the law of 20 December 2000 (Federal Law Gazette I p. 1850) shall apply with effect from 1 January 2000. The rule is also for starting before this period investment periods to apply, as far as tax determinations are still not final or subject to review.
(2) to apply the provisions of § 68 Nr. 9 of the tax code about the purpose of operating property of research facilities is from January 1, 1997. She is also starting before that date calendar years to apply, as far as tax determinations are still not final or subject to review.
(3) § 68 Nr. 3 of the tax code as amended by Article 1a of the Act of 23 April 2004 (Federal Law Gazette I p. 606) is to apply from 1 January 2003. Section 68 letter c which is tax code also for starting before this period investment periods to apply, as far as tax determinations are still not final or subject to the investigation are no. 3.

section 1f statute (1) § 62 of the tax code as amended by article 10 of the law of 13 December 2006 (Federal Law Gazette I p. 2878) applies to all State-supervised foundations that are built after the entry into force of this Act. section 62 of amended by the applicable tax law on December 31, 2008 is last to apply to farms of commercial nature of public corporations, the dependent foundations managed by a body of governed by public law and spiritual cooperatives (orders, congregations), which were built before 1 January 2009.
(2) section 60 paragraph 1 sentence 2 of the tax code as amended by article 10 of the law of December 19, 2008 (Federal Law Gazette I p. 2794) is on bodies which are established after December 31, 2008, as well as on amendments of existing bodies, which are effective after December 31, 2008, to apply.

§ 2 deadlines deadlines, which course has started prior to January 1, 1977, are calculated according to the previous rules, unless otherwise provided in the following provisions. This applies also in cases where the running of a period only therefore has not begun before 1 January 1977, because the beginning of the period under section 84 of the Reichsabgabenordnung is been postponed.

§ 3 real estate transfer tax, fire control (1) the tax code and the transitional provisions of this article also apply to the real estate transfer tax and the fire control; different national regulations remain unaffected. As far as the real estate transfer tax is not managed by financial authorities, § 1 para 2 of the tax code shall apply mutatis mutandis.
(2) § 4 Communication Regulation section 7 paragraph 2 sentence 1 of the communication regulation of 7 September 1993 (BGBl. I p. 1554) in the version of article 25 of the law of 19 December 2000 (BGBl. I p. 1790) is to apply payments paid in the calendar year 2002 for the first time.

§ 5 time of the introduction of the tax identification characteristic of the Federal Ministry of finance determines the time of the introduction of the identification characteristic by decree with the consent of the Federal Council pursuant to section 139a para 1 of the tax code. The setting of the dates for the exclusive use of identification characteristic in the area of import and export duties, and excise duties need not the consent of the Federal Council.

§ 6 payment with check payment section 224 subsection 2 No. 1 of the tax code as amended by article 10 of the law of 13 December 2006 (Federal Law Gazette I p. 2878) applies for the first time, when a cheque is received after December 31, 2006, the financial authority.

§ 7 abuse of legal possibilities § 42 of the tax code in the version of article 14 of the Act of 20 December 2007 (Federal Law Gazette I p. 3150) is from 1 January 2008 for calendar years beginning after December 31, 2007, to apply. For calendar years that are before January 1, 2008, is section 42 of amended the applicable tax code on December 28, 2007 continue to apply.

Are to apply article 8 for the first time delay surcharge (1) which are provisions of § 152 of the tax code about late charges on tax returns, to submit by 31 December 1976; an extension of the tax return deadline is not to take into account. In addition, section 168 subsection 2 of the Reichsabgabenordnung with the proviso that a delay surcharge established after December 31, 1976 must be not more than ten thousand Deutsche mark applies.
(2) § 152 paragraph 2 sentence 1 of the tax code as amended by article 17 of the law of 22 December 1999 (Federal Law Gazette I p. 2601) shall apply for the first time on tax returns, that to submit are after 31 December 1999; an extension of the tax return deadline is not to take into account.
(3) § 152 paragraph 2 sentence 1 of the tax code in the version of article 23 of the law of 19 December 2000 (Federal Law Gazette I p. 1790) is to apply for the first time to tax declarations, concerning the taxes incurred after December 31, 2001.

§ 9 cancellation and amendment of administrative acts (1) are the provisions of the tax code on the repeal and amendment of acts of the Administration to apply for the first time, when after December 31, 1976, an administrative act is repealed or modified. This applies even if the administrative act to be repealed or amended has been issued prior to January 1, 1977. On preliminary tax assessment notices according to article 100, paragraph 1, of the Reichsabgabenordnung, § 165 paragraph 2 of the tax code is, on tax assessments pursuant to article 100 paragraph 2 of amended by applicable Reichsabgabenordnung and section 28 of the law of inheritance tax in the prior to January 1, 1974 article 164, paragraph 2 and 3 is to apply the tax code.
(2) Article 173, paragraph 1 of the tax code in its version of the tax adjustment Act 1986 of 19 December 1985 (Federal Law Gazette I p. 2436) continues to apply, so far as facts or evidence subsequently have become known before 1 January 1994.
(3) § 175 ABS. 2 sentence 2 of the tax code in the version of article 8 of the law of 9 December 2004 (Federal Law Gazette I p. 3310) shall apply for the first time, if the certificate or confirmation is presented or issued after October 28, 2004. § 175 ABS. 2 sentence 2 of the tax code in the version referred to in sentence 1 is not to apply for the certificate of the eligible tax for hidden profit distributions.

§ 9a reticle taxing, rounding (1) small amount regulation of December 10, 1980 (BGBl. I S. 2255) as amended by article 26 of the law of 19 December 2000 (BGBl. I p. 1790) are to apply to taxes incurred after December 31, 2001. In addition, the small amount of regulation in force until 31 December 2001 amended subject to paragraph 2 remain further applicable.
(2) § 8 paragraph 1 sentence 1 of the small amount of regulation of December 10, 1980 (Federal Law Gazette I p. 2255) on interest rates last time to apply, if interest rates are set before 1 January 2002 is in force until 31 December 2001 amended.

§ 10 the provisions of the tax code about the fixing of limitation apply fixing of limitation (1) for the first time for fixing and a fixing of limitation is provided for the abolition or change setting of taxes, tax allowances and - as far as for tax benefits - from tax benefits, incurred after December 31, 1976. The rules of Reichsabgabenordnung the limitation period and the deadlines apply to previously incurred claims further, insofar as they are for the establishment of a tax, tax payment or tax benefit for the repeal or amendment of such determination or for the assertion of claims of importance; § 14 para 2 of this article shall remain unaffected.
(2) paragraph 1 shall apply mutatis mutandis for the separate determination of tax bases, as well as for the establishment, decomposition and allocation of Steuermeßbeträgen. When assessing unit to carry out is the main finding, the continuation, after finding or lifting a unit value replaces the timing of the emergence of the tax claim.
(3) if the final meeting or the recent investigations have taken place before January 1, 1987, the period to be calculated according to § 171 section 4 sentence 3 of the tax code starts 1987 (4) provision of section 171 paragraph 14 considered the tax code for all setting deadlines for enactment of the tax adjustment Act 1986 unexpired on January 1.
(5) section 170, subsection 2, sentence 1 No. 1, par. 3 and 4, section 171, paragraph 3, sentence 1 and paragraph 8 sentence 2, section 175a, sentence 2, section 181 subsection 1 sentence 3 and paragraph 3 article 239 para. 1 of the tax code as amended by article 26 of the law of 21 December 1993 (BGBl. I p. 2310) apply to all fixing deadlines not expired when this law came into force.
(6) (lapsed) (7) section 171 paragraph 10 of the tax code as amended by the Act of 20 December 1996 (BGBl. I S. 2049) applies to all fixing deadlines not expired when this law came into force.
(8) section 171 paragraph 10 sentence 2 of the tax code in the version of article 5 of the law of 23 June 1998 (Federal Law Gazette I S. 1496) applies to all fixing deadlines not expired when this law came into force.
(9) section 170, subsection 2, sentence 2 and section 171, paragraph 3 and 3a of the tax code as amended by article 17 of the law of 22 December 1999 (Federal Law Gazette I S. 2601) apply to all fixing deadlines not expired when this law came into force.
(10) section 170 paragraph 2 sentence 2 of the tax code as amended by article 9 of the law of December 8, 2010 (Federal Law Gazette I S. 1768) applies to the energy tax on natural gas for all on December 14, 2010 unexpired fixing deadlines.
(11) section 171, paragraph 15 of the tax code in the version of article 11 of the law of 26 June 2013 (Federal Law Gazette I p. 1809) applies to all on 30 June 2013 unexpired fixing deadlines.
(12) section 171 paragraph 10, sentence 2 of the tax code as amended by article 1 of the law of December 22, 2014 (Federal Law Gazette I p. 2417) applies to all on 31 December 2014 unexpired fixing deadlines.
(13) article 170, paragraph 6 of the tax code as amended by article 1 of the law of December 22, 2014 (Federal Law Gazette I p. 2415) applies to all after 31 December 2014 beginning setting deadlines.

§ 10a Declaration obligation (1) § 150, paragraph 7 of the tax code as amended by article 3 of the law of 1 November 2011 (Federal Law Gazette I p. 2131) shall apply for the first time for tax periods beginning after December 31, 2010.
(2) § 181 para 2a of the tax code as amended by article 10 of the law of December 20, 2008 (Federal Law Gazette I p. 2850) shall apply for the first time for assessment periods beginning after December 31, 2010.
(3) section 149 (2) sentence 2 of the tax code as amended by article 3 of the law of 1 November 2011 (Federal Law Gazette I p. 2131) shall apply for the first time for tax periods beginning after December 31, 2009.

section 10 b separate findings
Article 180, paragraph 1 No. 2 letter a, para. 4 and para. 5 of the tax code as amended by article 26 of the law of 21 December 1993 (Federal Law Gazette I p. 2310) shall apply for the first time on assessment periods beginning after December 31, 1994. Section 180 paragraph 1 sentence 2 of the tax code as amended by article 1 of the law of December 22, 2014 (Federal Law Gazette I p. 2417) shall apply for the first time on assessment periods beginning after December 31, 2014.

section 10 c equity measures in determining the commercial steuermessbetrags section 184 subsection 2 of the tax code as amended by article 1 of the law of December 22, 2014 (Federal Law Gazette I p. 2417) is to apply after section 163, sentence 1 of the tax code also for measures adopted after 31 December 2014, affect the tax periods which expire before 1 January 2015.

§ 11 liability (1) the provisions of § are § 69 of up 76 and 191 paragraph 3 to 5 of the tax code to apply, has been when the liability giving rise was carried out after December 31, 1976.
(2) the provisions of the tax code on liability apply in the version of the tax adjustment Act 1986, if the liability giving rise offence was carried out after December 31, 1986.

§ 11a insolvency proceedings in insolvency proceedings, which will be applied for after December 31, 1998, apply section 75, paragraph 2, article 171, paragraph 12 and 13, section 231, paragraph 1, sentence 1 and paragraph 2 sentence 1, section 251, paragraph 2, sentence 1 and paragraph 3, sections 266, 282 (2) and § 284 paragraph 2 sentence 1 of the tax code as amended by article 9 of the law of 19 December 1998 (BGBl. I S. 3836) and § 251 par. 2 sentence 2 of the tax code in the version of Article 17 of the law of 22 December 1999 (Federal Law Gazette I p. 2601) for legal relationships and rights that have been established before 1 January 1999. On bankruptcy, comparison, and total enforcement proceedings, which have been applied for prior to 1 January 1999, and whose Wirkungen continue to apply the existing legal regulations; the same applies to following bankruptcy proceedings, where the comparison application prior to the procedure is sent before January 1, 1999.

§ 11b challenge outside of insolvency proceedings § 191 para 1 sentence 2 of the tax code as amended by article 17 of the law of 22 December 1999 (Federal Law Gazette I p. 2601) shall apply with effect from 1 January 1999. § 20 para 2 sentence 2 of the rescission Act of 5 October 1994 (Federal Law Gazette I p. 2911) shall apply with the proviso that the adoption of an acquiescence ruling stands equal before 1 January 1999 the judicial claim prior to January 1, 1999.

Article 12 the provisions of the tax code of binding commitments on the basis of a tax audit (paragraphs 204 to 207) binding commitments on the basis of a tax audit are to apply when the final meeting will take place after December 31, 1976, or, if this is not required when the audit report has gone to the taxpayer after December 31, 1976.

§ 13 save money the provisions of § 203 of the Reichsabgabenordnung are to apply after 31 December 1976, as far as the special conditions specified therein are not met prior to January 1, 1977. On the administrative acts which lay down a save money § 100 para 2 the financial court order not to apply is.

§ 13a change conflicting billing notices and credits orders section 218, paragraph 3 of the tax code as amended by article 1 of the law of December 22, 2014 (Federal Law Gazette I p. 2417) from 31 December 2014 also applies to billing notices and credit transfer orders issued before 31 December 2014.

§ 14 the provisions of the tax code on the payment limitation apply payment limitation (1) for any claims in the sense of § 228 sentence 1 of the tax code, whose Verjährung begins according to § 229 of the tax code after December 31, 1976.
(2) the requirements of paragraph 1 are not available, so the existing regulations on prescription and limitation periods for claims still apply. The Statute of limitations is inhibited but from January 1, 1977, just after the §§ 230 and 231 of the tax code and interrupted. The new Statute of limitations after article 231 para. 3 of the tax code are the sections 228 to 232 of the tax code to apply.
(3) article 229 paragraph 1 sentence 2 of the tax code as amended by article 26 of the law of 21 December 1993 (Federal Law Gazette I p. 2310) applies to all statutes of limitations not expired when this law came into force.
(4) section 231, paragraph 1, sentence 1 and paragraph 2 sentence 1 of the tax code as amended by article 17 of the law of 22 December 1999 (Federal Law Gazette I p. 2601) applies to all statutes of limitations not expired when this law came into force.

§ 15 (1) interest incurred interest for the period after December 31, 1976, under the provisions of the tax code. Suspending interest arising after § 237 of the tax code in its version of the tax adjustment Act 1986 also, as far as interest has started before January 1, 1987.
(2) is a tax on December 31, 1976 were deferred, interest-free, this is a waiver of interest within the meaning of article 234 para 2 of the tax code.
(3) the provisions of section 239 para 1 of the tax code on the fixing date shall apply in all cases where begins the fixing period on the basis of that provision after December 31, 1977.
(4) the provisions of §§ 233a, 235, 236 and 239 of the tax code, in the version resulting from article 15 No. 3 to 5 and 7 of the tax reform Act 1990 of 25 July 1988 (Federal Law Gazette I p. 1093) and article 9 of the Housing Promotion Act of December 22, 1989 (BGBl. I S. 2408) shall apply to all taxes incurred after December 31, 1988.
(5) § 233a (2) sentence 3 of the tax code, in the version resulting of from article 4 No. 1 of the law of June 24, 1994 (Federal Law Gazette I S. 1395) applies in all cases where interest rates are set to 31 December 1993.
(6) section 233a para 5 and paragraphs 234 to 237 of the tax code as amended by article 26 of the law of 21 December 1993 (Federal Law Gazette I p. 2310) apply in all cases where the tax assessment is repealed, modified after entry into force of this Act or under section 129 of the tax code.
(7) (lapsed) (8) § 233a para 2a of the tax code as amended by the Act of 20 December 1996 (Federal Law Gazette I p. 2049) applies in all cases where the loss is suffered or the retroactive event occurred after December 31, 1995 after 31 December 1995.
(9) section 233a (2) sentence 3 of the tax code as amended by article 17 of the law of 22 December 1999 (Federal Law Gazette I p. 2601) applies to all taxes incurred after December 31, 1993.
(10) section 238, paragraph 2 and article 239 para 2 of the tax code in the version of article 23 no. 7 and 8 of the law of December 19, 2000 (Federal Law Gazette I p. 1790) applies in all cases where interest rates are set to December 31, 2001.
(11) section 233a paragraph 2 sentence 2 of the tax code as amended by article 3 of the law of 1 November 2011 (Federal Law Gazette I p. 2131) applies to all taxes incurred after December 31, 2009.

§ 16 late payment surcharges (1) are the provisions of § 240 of the tax code about late payment surcharges apply for the first time on late payment surcharges, which are forfeited after December 31, 1976.
(2) up to 31 December 1980 shall apply to the application of § 240 of the tax code for tax authorities, which are determined by the Supreme financial authorities of the countries to carry out rationalisation attempts in the survey process, the following: 1. by way of derogation from article 240, paragraph 1 of the tax code which enters at income tax, corporation tax, trade tax, wealth tax, property tax, the property tax, the credit income tax and VAT for the forfeiture of the late payment surcharge at the point of maturity day each on these following 20 a month. Section 240, para 3 of the tax code shall not apply.
2. be with same type of control within one year payments repeatedly paid after expiry of the due date tags, the late payment charge by the due day of can be instituted; While article 240, par. 3 of the tax code remains unaffected.
3. for calculation of the late payment surcharge, the arrears amount of any of tax is added together and rounded to full hundred German marks down.
(3) the provision of article 240 par. 3 of the tax code as amended by article 17 of the law of June 23, 1993 (Federal Law Gazette I p. 944) shall apply for the first time on late payment surcharges, which are forfeited after December 31, 1993.
(4) article 240, paragraph 1 of the tax code in the version of article 5 of the law of 23 June 1998 (Federal Law Gazette I p. 1496) is to apply for the first time to late payment charges incurred after July 31, 1998.
(5) § 240 paragraph 1 sentence 1 of the tax code in the version of article 23 no. 9 of the Act of 19 December 2000 (Federal Law Gazette I p. 1790) applies to late payment charges incurred after 31 December 2001 for the first time.
(6) § 240 para 3 sentence 1 of the tax code in the version of article 8 of the law of 15 December 2003 (Federal Law Gazette I p. 2645) applies for the first time, if the tax, to be paid back tax payment or liability fault has become due after December 31, 2003.

§ 17 description of the fault returned are for the application of § 260 of the tax code on claims incurred until December 31, 1980, the following shall apply:
The executing authority continuously taught the enforcement debtor by statements about emergence, maturity and pay off his debts, so it is enough if the executing authority specifies the type of tax and the amount to be driven in and refers to the bank account statement showing the backlog.

§ 17a costs the amount of fees and expenses in the enforcement proceedings based enforcement according to the law, which applies at the time, in which the offence carried out is to the tax code is the emergence of the fee or the delivery.

§ 17 b affidavit § 284 paragraph 1 Nos. 3 and 4 of the tax code, in the version resulting of from article 2 para 11 no. 1 letter a of the second Act amending foreclosure legal provisions of 17 December 1997 (BGBl. I S. 3039) do not apply to proceedings in which the enforcement officer tried enforcement before the entry into force of this Act.

§ 17c attachment continuous references section 313 subsection 3 of the tax code, in the version resulting of from article 2 para 11 no. 3 of the second Act amending foreclosure legal provisions of 17 December 1997 (BGBl. I S. 3039) does not apply to labour and employment contracts which were terminated prior to entry into force of this Act.

section 17 d penalty § 329 of the tax code as amended by article 17 of the law of 22 December 1999 (Federal Law Gazette I p. 2601) applies in all cases where a penalty is threatened after 31 December 1999.

section 17e Division a total debt when spouses or life partners the sections 270, 273 (1) and § 279 paragraph 2 number 4 of the tax code as amended by article 3 of the law of 1 November 2011 (BGBl. I p. 2131) shall apply for the first time to the assessment period 2013.

§ 18 out-of-court redress (1) challenged an administrative act, which took effect prior to January 1, 1977, determined the admissibility of extrajudicial remedy according to the existing regulations. is to decide the appeal after 31 December 1976, the kind of non-judicial remedy, as well as the procedure set up under the new rules.
(2) after December 31, 1976, a fee for a non-judicial remedy is only set if the conditions already entered the Reichsabgabenordnung for determining a fee according to § 256 before 1 January 1977.
(3) if challenged an administrative act, which took effect prior to January 1, 1996, the admissibility of the appeal shall be determined under the provisions of the tax code force until 31 December 1995. Is to decide the appeal after December 31, 1995, are the kind of non-judicial remedy, as well as the further procedure according to the regulations of the tax code from 1 January 1996.
(4) section 365, paragraph 3, sentence 2 No. 1 of the tax code, in the version resulting of from article 4 No. 11 point (b) of the Act of 24 June 1994 (BGBl. I S. 1395) is to apply corrective administrative acts, which will be announced after 31 December 1995.

§ 18a was completion of mass appeal and mass requests (1) before 1 January 1995 with a an opposition filed reprimanded the unconstitutionality of norms of the tax law, which is pending a decision of the Constitutional Court, the opposition at the time of publication of the decision formula in the Federal Law Gazette (§ 31 para 2 of the law on the Constitutional Court) without objection decision is considered to have been rejected, unless he dismiss would be following the outcome of the proceedings before the Federal Constitutional Court as unfounded. By way of derogation by article 47, paragraph 1 and article 55 of the financial court order the action period ends upon the expiry of one year after the date of the publication pursuant to sentence 1. Sentences 1 and 2 shall apply also if the opposition is inadmissible.
(2) paragraph 1 shall apply mutatis mutandis for applications to abolish or amend a tax assessment outside of out-of-court redress procedure.
(3) paragraphs 1 and 2 shall also apply if a decision of the Federal Constitutional Court before entry into force of this Act has been rendered. In these cases the deadline ends at the end of 31 December 1994 (4) was with a on 31 December 2003 pending appeal the constitutionality of the regulations of the income tax act on the deductibility of child care expenses for investment periods before 2000 reprimanded, the opposition with effect from 1 January 2004 without objection decision applies in so far as rejected; This also applies if the opposition is inadmissible. By way of derogation of article 47, paragraph 1 and article 55 of the financial court order the lawsuit deadline at the end of December 31, 2004. Sentences 1 and 2 do not apply insofar as in the contested tax assessment, the child care costs the reasonable burden have been cut according to § 33 ABS. 3 of the income tax act.
(5) was with a on 31 December 2003 pending and outside an opposition or action request for cancellation or change a control setting the unconstitutional nature of the regulations of the income tax act on the deductibility of child care expenses for investment periods before 2000 reprimanded, the request with effect from January 1, 2004 applies in so far as rejected; This also applies if the application is inadmissible. By way of derogation from § 355 para 1 sentence 1 of the tax code expires at the end of December 31, 2004 the deadline for an appeal against the rejection of the application. Sentences 1 and 2 do not apply, so far as in the tax assessment, which repeal or amendment has been requested, the child care costs the reasonable burden have been cut according to § 33 ABS. 3 of the income tax act.
(6) was with a on 31 December 2003 pending appeal the constitutionality of the regulations of the income tax act on the deductibility of a household allowance for investment periods before 2002 reprimanded, the opposition with effect from 1 January 2004 without objection decision applies in so far as rejected; This also applies if the opposition is inadmissible. By way of derogation from article 47, paragraph 1 and article 55 financial court order ending the deadline at the end of December of 31 was pending and outside an opposition or action request for waiver 2004 (7) on December 31, 2003 or change a tax assessment challenged the constitutionality of the regulations of the income tax act on the deductibility of a household allowance for investment periods before 2002, applies the request with effect from January 1, 2004, in so far as rejected; This also applies if the application is inadmissible. By way of derogation from § 355 para 1 sentence 1 ending tax code the deadline for an appeal against the rejection of the application upon the expiry of December of 31 was 2004 (8) on 31 December 2003 pending appeal the unconstitutional nature of the regulations of the income tax act on the deductibility of a child allowance for the assessment periods applicable in 1983 to 1995 reprimanded, applies in so far as rejected the appeal with effect from January 1, 2005 without opposition decision , if not the opposition leader expressly requested a decision after December 31, 2003 and before January 1, 2005. The application for decision is to make in writing to the tax office responsible for the taxation of the income. Happened after opposition appeal another financial Office responsible, can put the request for decision during the period also at the tax office that issued the first tax assessment notice; Article 97a article 1, paragraph 1 shall remain unaffected. Sentences 1 to 3 shall apply also if the opposition is inadmissible. The deadline ends rejected the opposition applies pursuant to sentence 1 by way of derogation from article 47, paragraph 1 and article 55 of the financial court order with expiry of December of 31 2005. sentence 1 does not apply, as far as a realignment according to § 53 of the income tax act the question is dependent on whether to terminate at the tax exemption provided under this scheme on the year base amount of the child benefit or child benefit actually attributable to the taxpayer is.
(9) was with a on 31 December 2003 pending and outside an opposition or action request for cancellation or change a control setting the unconstitutional nature of the regulations of the income tax act on the deductibility of a child allowance for the assessment periods applicable in 1983 to 1995 reprimanded, the request with effect from 1 January 2005 shall be insofar as rejected, as far as non-taxable persons expressly requested a decision after December 31, 2003 and before January 1, 2005. The application for decision is to make in writing to the tax office responsible for the taxation of the income. Happened after the adoption of the tax assessment notice another financial Office responsible, can made the request for decision during the period also at the tax office that issued the tax bill whose removal or changing desires Article 97a article 1, paragraph 1 shall remain unaffected. Sentences 1 to 3 apply also if the request for cancellation or modification of the tax assessment is not permitted. Pursuant to sentence 1, the request for cancellation or modification of a tax assessment is regarded as rejected ends the period for an appeal against the rejection of the application upon the expiry of the 31 December 2005 sentence 1 does not apply by way of derogation from § 355 para 1 sentence 1 of the tax code, as far as according to § 53 of the income tax act the question depends, whether at the tax exemption provided under this scheme on the year base amount of the child benefit or child benefit actually attributable to the taxpayer to turn off a realignment.
(10) paragraphs 5, 7 and 9 shall apply mutatis mutandis for applications to different setting of taxes for equity reasons (§ 163 of the tax code) and for adoption of amendments (article 227 of the tax code).
(11) was one on December 31, 2006 pending appeal against the decision on the establishment of child support under section X of the income tax act the unconstitutionality reprimanded the for the years 1996 to 2000 regulations for the amount of the child benefit, the opposition with effect from 1 January 2007 without opposition decision applies in so far as rejected; This also applies if the opposition is inadmissible. By way of derogation of article 47, paragraph 1 and article 55 of the financial court order the deadline expires at the end of 31 December 2007 (12) paragraph 172 paragraph 3 and section 367, paragraph 2 b of the tax code, in the version resulting of from article 10 No. 12 and 16 of the law of 13 December 2006 (Federal Law Gazette I p. 2878) shall also apply insofar as invalidation - or amendments or objections were made or inserted before 19 December 2006 and the General injunction issued after December 19, 2006 in the journal of the federal tax.

Article 19 (1) section 141 subsection 1 sentence 1 No. 1 of the tax code as amended by article 6 of the law of 31 July 2003 (Federal Law Gazette I p. 1550) is to apply to sales of the calendar years beginning after December 31, 2003.
(2) section 141 subsection 1 sentence 1 No. 3 of the tax code as amended by article 6 of the law of 31 July 2003 (Federal Law Gazette I p. 1550) is to apply observations taken after December 31, 2003.
(3) section 141 subsection 1 sentence 1 No. 4 of the tax code as amended by article 6 of the law of 31 July 2003 (Federal Law Gazette I p. 1550) is to apply to profits of marketing years beginning after December 31, 2003. Section 141 subsection 1 sentence 1 No. 4 of the tax code in the version of article 5 of the Act of September 7, 2007 (Federal Law Gazette I p. 2246) is to apply to profits of marketing years beginning after December 31, 2007.
(4) section 141 subsection 1 sentence 1 No. 5 of the tax code as amended by article 6 of the law of 31 July 2003 (Federal Law Gazette I p. 1550) is to apply to gains of calendar years beginning after December 31, 2003. Section 141 subsection 1 sentence 1 No. 5 of the tax code in the version of article 5 of the Act of September 7, 2007 (Federal Law Gazette I p. 2246) is to apply to gains of calendar years beginning after December 31, 2007.
(5) a notification of the beginning of the obligation to keep records is not, if the requirements of § 141 para 1 of the tax law for calendar years, which is, prior to January 1, 2004, but not the requirements of § 141 para 1 of the tax code as amended by the Act of 31 July 2003 (Federal Law Gazette I p. 1550) in the calendar year 2004 — the same applies to findings which are made before January 1, 2004 , or for financial years ending prior to January 1, 2004.
(6) to apply section 141 subsection 1 sentence 1 No. 1 which is tax law in force on August 26, 2006 on sales of the calendar year, after 31 December 2006 begin. A communication about the beginning of the obligation to keep records not is issued, if the conditions of § 141 para 1 sentence 1 No. 1 of the applicable tax law on August 25, 2006 version for calendar years that are before January 1, 2007, are met, but in the calendar year 2006 not the of section 141 subsection 1 sentence 1 version no. 1 of the tax code in force on August 26, 2006.
(7) a notice of the beginning of the obligation to keep records is not, if the conditions of § 141 para 1 sentence 1 are met no. 4 and no. 5 of the tax code as amended on 13 September 2007 for calendar years, which is, prior to January 1, 2008, however, in the calendar year 2007 the conditions of § 141 para 1 sentence 1 No. 4 and no. 5 of the tax code in the version of article 5 of the Act of September 7, 2007 (BGBl. I S.) (2246) § 19a retention periods § 147 ABS. 3 of the tax code as amended by article 2 of the law of December 19, 1998 (Federal Law Gazette I p. 3816) applies to documents, their retention period has not yet expired according to § 147 ABS. 3 of the tax code in the version applicable up to December 23, 1998 for the first time.

§ 19b access to computing-based accounting systems § 146 paragraph 5, section 147, paragraph 2, 5 and 6 and article 200, paragraph 1 of the tax code in the version of article 7 of the Act of 23 October 2000 (Federal Law Gazette I p. 1433) are to apply from 1 January 2002.

Article 20 referral requirement for blanket rules that is not included in § 381 para 1, § 382 para 1 of the tax code mandatory referral, insofar as the provisions of the mentioned laws and regulations adopted before 1 October 1968 are required.

§ 21 tax is Euro for tax periods after December 31, 1998 and before January 1, 2002 § 168 of the tax code with the following conditions apply: a tax registration specific form in euro emitted after a by the Federal Ministry of finance in agreement with the Supreme financial authorities of the countries, the tax applies to the Council of the European Union in accordance with article 109 l para 4 sentence 1 of the EC Treaty calculated irrevocably fixed conversion rate in German mark as. The application relates to a tax administered by federal financial regulators, the agreement with the highest financial authorities of the countries is not required in the determination of the form.

Article 22 cooperation obligations of the parties; Estimate of tax bases (1) Article 90, par. 3 of the tax code as amended by article 9 of the Act of May 16, 2003 (Federal Law Gazette I p. 660) is to apply for the first time for fiscal years beginning after December 31, 2002. Article 162, para. 3 and 4 of the tax code as amended by article 9 of the law of May 16th, 2003 (BGBl. I S. 660) is to apply for the first time for fiscal years beginning after December 31, 2003, at the earliest six months after the entry into force of the regulation in the sense of article 90 par. 3 of the tax code as amended by article 9 of the Act of May 16, 2003 (Federal Law Gazette I p. 660). Belong to the business relationships in the sense of article 90 par. 3 of the tax code as amended by article 9 of the Act of May 16, 2003 (BGBl. I S. 660) continuing obligation, as exceptional business transactions in the sense of section 90 subsection 3 sentence 3 of the tax code as amended by article 9 of the Act of May 16, 2003 (BGBl. I S. 660) to be and were established before the start of the marketing years referred to in sentence 1 and still exist at the beginning of this fiscal years , are the records of the economic and legal bases relating to them no later than six months after the entry into force of the regulation in the sense of article 90 par. 3 of the tax code as amended by article 9 of the Act of May 16, 2003 (Federal Law Gazette I p. 660) to create.
(2) the Federal Government determines by decree with the consent of the Federal Council the time of the initial application of article 90 paragraph 2 sentence 3, § 147a, article 162, paragraph 2, sentence 3 and article 193, paragraph 1 and paragraph 2 paragraph 3 as amended by article 3 of the law of July 29, 2009 (Federal Law Gazette I p. 2302).

Article 23 limitation of § 376 of the tax code as amended by article 10 of the law of December 19, 2008 (BGBl. I S. 2794) applies to all statutes of limitations not expired when this law came into force.

§ 24 disclosure in tax evasion and frivolous tax reduction in voluntary declarations after § 371 of the tax code, are received, until April 28, 2011 financial authority is § 371 of the tax law in force until that time amended shall apply that impunity occurs to the extent of the adjusted to the competent financial authority, decorated or information collected for information. The same applies in the case of frivolous tax reduction for the application of section 378, paragraph 3 of the tax code.
§ 25 fees for the processing of applications for granting a mandatory information § 89 paragraph 3 to 7 of the tax code as amended by article 3 of the law of 1 November 2011 (Federal Law Gazette I p. 2131) is to apply for the first time to requests received after November 4, 2011 financial authority.

Section 26 Kontenabrufmöglichkeit article 93, paragraph 7, sentence 1 is number 2 of on December 31, 2011 applicable tax procedure in the amended investment periods before 2012 continue to apply.
Type 97a transition arrangements on the occasion of the production of the unit 1 jurisdiction (1) for possession - created before January 1, 1991, according to the law of the Federal Republic of Germany or the German Democratic Republic and transport taxes, allowances and bonuses, to which Abgabenrecht applies, and related tax benefits, remain still responsible in Germany § local financial authorities according to the existing regulations including the provisions of the single tax. This also applies to the appeal procedure.
(2) a financial authority in the area referred to in article 3 of the Unification Treaty for the separate determination would no. 1 of the tax code, for the separate and uniform determination according to the share valuation regulation by January 19, 1977 by a change of jurisdiction according to article 180, paragraph 1 (Federal Law Gazette I p. 171) or for taxation after the assets, notwithstanding section 26, sentence 1 of the tax code last time for findings for the wealth tax of calendar year 1998 or 1 January 1998 to the previous circumstances competent tax authority responsible in this respect. This also applies to the appeal procedure.

§ 2 bridging provisions for the application of the tax code in the area referred to in article 3 of the Unification Treaty for the application of the tax code in the area referred to in article 3 of the Unification Treaty, the following applies: 1 proceedings that are pending when the effect of accession, according to the regulations of the tax code to end run, unless otherwise provided in the following provisions.
2. time limits, which course has begun, before the effect of accession are calculated according to the regulations of the tax code of the German Democratic Republic (AO 1990) of 22 June 1990 (Reprint No. 1428 of the law journal), as well as of the introductory act to the tax code of the German Democratic Republic from June 22, 1990 (reprinted No. 1428 of the law journal), unless otherwise provided in the following provisions.
3. § 152 shall apply for the first time on tax returns, that to submit are after the effective date of accession; an extension of the tax return deadline is not to take into account.
4. the rules governing the repeal and amendment of administrative acts are to apply for the first time, if after the effective date of accession an administrative act is repealed or modified. This applies even if the to be repealed or amended administrative act before the effect of accession has been issued. On preliminary tax assessment notices according to article 100, paragraph 1 of the tax code (AO) of the German Democratic Republic in the version of September 18, 1970 (Reprint No. 681 of the law journal) is article 165, paragraph 2, on tax assessment notices according to § 100 para 2 of the tax code (AO) of the German Democratic Republic in the version of September 18, 1970 (Reprint No. 681 of the law journal) article 164, paragraph 2 and 3 shall apply.
5. the rules concerning the fixing of limitation apply to the fixing and for lifting and fixing of taxes, tax allowances and, as far as for tax benefits, a fixing of limitation is provided by tax benefits arising after the effective date of accession. For previously incurred claims, the provisions of the tax code of the German Democratic Republic (AO 1990) of 22 June 1990 (Reprint No. 1428 of the law journal), as well as of the introductory act to the tax code of the German Democratic Republic 22 June 1990 (Reprint No. 1428 of the law journal) about the Statute of limitations and the deadlines are continue to apply, as far as them for the establishment of a tax, tax payment or tax benefit , are for the repeal or amendment of such determination or for the assertion of claims of importance; Number 9 set 2 to 4 is not affected. Sentences 1 and 2 shall apply mutatis mutandis for the separate determination of tax bases, as well as for the establishment, decomposition and allocation of Steuermeßbeträgen. When assessing unit to carry out is the main finding, the continuation, after finding or lifting a unit value replaces the timing of the emergence of the tax claim.
6 § § 69 up 76 and 191 paragraph 3 to 5 are to apply if the liability giving rise offence was carried out after the effective date of accession.
7. If the application of section 141 subsection 1 the replacement economic value (section 125 of the assessment Act) takes the place of the economic value no. 3.
8. the provisions on binding commitments on the basis of a tax audit (paragraphs 204 to 207) are to apply when the final meeting will take place after the effective date of accession or, where this is not required when the audit report has gone to the taxpayer after the effective date of accession. The final meeting took place after June 30, 1990, and before the accession becomes effective or such was not necessary and the audit report went to the taxpayer after June 30, 1990, and before the accession becomes effective, the existing regulations of the tax code of the German Democratic Republic (AO 1990) of 22 June 1990 (Reprint No. 1428 of the law journal), as well as of the introductory act to the tax code of the German Democratic Republic 22 June 1990 (Reprint No. 1428 of the law journal) about mandatory are To apply further commitments on the basis of a tax audit.
9. the rules on the payment limitation for all claims within the meaning of § 228 set 1, whose Verjährung begins in accordance with article 229 after the effective date of accession. The prerequisites of sentence 1 are not available, the provisions of the tax code of the German Democratic Republic (AO 1990) of 22 June 1990 (Reprint No. 1428 of the law journal), as well as of the introductory act to the tax code of the German Democratic Republic of 22 June 1990 (Reprint No. 1428 of the law journal) on the prescription and limitation periods are for the claims continue to apply. The Statute of limitations is however starting of accession be inhibited only after the §§ 230 and 231 and interrupted. On the beginning according to article 231 para. 3 statute of new sections 228 to 232 shall apply.
10 interest incurred for the period after the effective date of accession under the provisions of the tax code. The provisions of § 233a over the payment of interest on tax claims and tax refunds are to apply for the first time for taxes incurred after December 31, 1990. Is a tax on the effective date of accession have been deferred, interest-free, this is a waiver of interest within the meaning of section 234, paragraph 2. The provisions of section 239 para 1 of the fixing period apply in all cases where the fixing period on the basis of that provision begins after the effective date of accession.
11 § 240 is to apply for the first time on late payment surcharges that will be forfeited after the effective date of accession.
12 is challenged an administrative act has taken effect before the accession becomes effective, the admissibility of extrajudicial remedy is determined according to the existing regulations; is to decide the appeal after the effective date of accession, are the kind of non-judicial remedy, as well as the procedure under the new rules.
13. a measure begun before the accession becomes effective enforcement is under the previous law. Be more independent measures to continue the ongoing enforcement is initiated after the renewal of the accession, the rules of the tax code. Exploitation of a foreclosed property is regarded as independent measures.

§ 3 fixing of limitation and D-Mark Accounting Act (1) for taxable persons, who according to the D-Mark balance sheet Act of August 31, 1990, in the version dated 28 July 1994 (BGBl. I S. 1842) to prepare an opening balance sheet for the 1 July 1990 have, the period setting no. 2 of the tax code for taxes on income incurred after June 30, 1990, and before January 1, 1993 in this respect by way of derogation from article 169, paragraph 2, sentence 1 , six years. As far as these taxes are frivolously been shortened, the fixing is by way of derogation from section 169 subsection 2 sentence 2 of the tax code of seven years.
(2) paragraph 1, for the lodgement date for companies and communities, for the income of the tax regulations to establish uniform and separately are no. 2 according to article 180, paragraph 1, shall apply mutatis mutandis.
(3) the fixing liability assessments, which are based on the tax claims referred to in paragraphs 1 and 2, deadline for six years by way of derogation from § 191 para 3 sentence 2 of the tax code, in the cases of section 70 of the tax code for tax evasion ten years with frivolous tax reduction seven years, in the cases of § 71 of the tax law for ten years.

§ 4 transfer of the property tax paid for the second half of 1990 after the Decree of 27 June 1990 (Coll. I no. 41 p. 618) in the combined tax rate for the second half of 1990 paid wealth tax is in the annual statement within the tax rate the corporate income tax and trade tax of the former State-owned enterprises converted into corporations, to charge businesses and institutions in 1990.

§ 5 (dropped out) type 98 so far as legislation regulations referenced in, which will be repealed by this law, appear in its place the corresponding provisions of the tax code.
Type authorized 99 appropriations (1) which is the Federal Ministry of finance by law regulation in cases where excise laws tax exemptions, tax reductions or other tax benefits provided provide for excise goods, that these goods of a special provision, supplied to secure the tax revenue and to simplify the procedure to rearrange that 1 the tax only limited results; This shall apply a tax reduction amounting to the difference between the full and control resulted in the reduced rate of tax, 2. a unless otherwise legally sometimes will also necessarily, if a) excisable goods contrary to legal provisions concerning the procedure of the tax inspectorate is withheld or withdrawn, b) a temporary permit for the use of a tax incentive expires with respect to excisable goods transparency related by him still exist at this time when the holder of the authorization holdings.
(2) regulations referred to in paragraph 1 and other legal regulations, which are adopted on the basis of the appropriations contained in this law relating to excise duties and financial monopolies (articles 20 to 32), require, except when they relate to the beer tax, not the consent of the Federal Council.
Type 100 - type 101 Berlin clause this law applies in accordance with article 12, paragraph 1 and article 13, paragraph 1 of the third of transfer Act of January 4, 1952 (Bundesgesetzbl. I p. 1) also in the Federal State of Berlin. Regulations, which are adopted on the basis of this Act, apply in the Federal State of Berlin according to § 14 of the third of transfer Act.
Type 102 entry into force (1) this law into force on January 1, 1977, unless otherwise determined.
(2) section 17 paragraph 3 of the Financial Administration Act in the version of article 1 No. 7 point (b), article 11, article 17 No. 13 2(c), article 97 article 19 and article 99 into force on the day after the announcement.
(3) article 14 No. 1 letter a is for the first time for the wealth tax of the calendar year 1975.