Law On Taxation For Foreign Relations

Original Language Title: Gesetz über die Besteuerung bei Auslandsbeziehungen

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Tax on Foreign Relations Tax Act

Non-official table of contents

AStG

Date of departure: 08.09.1972

Full quote:

" External tax law of 8. September 1972 (BGBl. 1713), as last amended by Article 8 of the Law of 22. December 2014 (BGBl. I p. 2417) has been changed "

:Last modified by Art. 8 G v. 22.12.2014 I 2417

For details, see Notes

Footnote

(+ + + Text credits: 29.8.1980 + + +)
(+ + +)
Application § 21 + + +)


The G has been specified as Art. 1 d. G v. 8.9.1972 I 1713 approved by the Bundestag with the consent of the Bundesrat. It's gem. Art. 8 of this G entered into force on 13.9.1972.

First part
International entanglements

A non-official table of contents

§ 1 Correction of income

(1) If a taxable person from a business relationship with another person is receiving income from a person close to him, income from a taxable person mitigates the fact that it is based on other conditions, in particular prices (transfer pricing) of its future determination, when they would have agreed to independent third parties under the same or comparable conditions. (foreign comparison principle), its income shall be subject to the conditions laid down in the conditions agreed between third parties, without prejudice to other provisions. Taxable persons within the meaning of this provision shall also be a personal company or a co-enterprise; a partnership or co-entrepreneurship shall be a self-esteeming person if it satisfies the conditions set out in paragraph 2. For the purpose of applying the foreign comparison principle, it must be assumed that the independent third parties know all the essential circumstances of the business relationship and act according to the principles of ordinary and conscientious business managers. If the application of the foreign comparison principle leads to more detailed corrections than the other provisions, the further adjustments shall be carried out in addition to the legal consequences of the other provisions.(2) A person is close to the taxable person if
1.
is the person on the taxable person is directly or indirectly involved in at least one quarter (substantially involved) or may have a dominant influence on the taxable person, directly or indirectly, or vice versa, the taxable person is essential to the person is, or may, directly or indirectly exert a dominant influence on that person, or
2.
a third person, both in person and in the The person or the taxable person is substantially involved or can exercise a dominant influence on both, directly or indirectly, or
3.
the person or the taxable person is capable, in agreeing the terms of a business relationship with the taxable person or the person, of exercising an influence established outside that business relationship or, if one of them has an interest in the achievement of that relationship, in the achievement of of the income of the other.
(3) For a business relationship within the meaning of the first sentence of paragraph 1, the transfer price shall be determined as a matter of priority by the price comparison method, the resale price method or the cost-impact method, if: It is possible to identify other comparative values which, after taking appropriate adjustments with regard to the functions carried out, the economic goods used and the opportunities and risks taken over (functional analysis) for these methods, can be determined are fully comparable; several such values form a bandwidth. If such other comparative values are not to be determined, the use of a suitable transfer pricing method shall be based on limited comparable values after taking appropriate adjustments. If, in the cases of the sentence 2, a plurality of restricted comparable foreign comparison values can be determined, the resulting bandwidth is to be constricted. If the value used by the taxable person for his future determination is in the cases of the first sentence outside the range or in the cases of the second sentence outside the restricted bandwidth, the median shall be decisive. Where there is no possibility of finding a comparable comparable level of comparison, the taxable person shall carry out a hypothetical comparison with respect to the third sentence of paragraph 1 for the purposes of his future investigation. For this purpose, he has to determine the minimum price of the service recipient and the maximum price of the beneficiary on the basis of a functional analysis and internal planning calculations, taking into account the rates of capitalization interest that is adequate for the function and risk. (Unification area); the area of unification is determined by the respective profit expectations (profit potentials). It shall be based on the price in the area of settlement of the future determination which is the highest probability of the foreign comparison principle; if no other value is made credible, the average value of the settlement area shall be based on: . Where the scope of the agreement used by the taxable person is incorrect and therefore has to be based on a different area of integration, a future correction may be waived if the taxable person is based on the basis of the Value is within the other integration range. If a function, including the associated opportunities and risks, and the economic assets and other benefits transferred or levied, is relocated (function shift), it is to be applied to the displaced function, sentence 5, because the function of the function is to be applied to the The transfer package as a whole does not have at least limited comparable foreign comparative values, the taxpayer has to determine the settlement area on the basis of the transfer packet. In the cases set out in sentence 9, the provision of individual transfer prices for all the economic goods and services concerned shall be recognised after taking appropriate adjustments where the taxable person makes it credible that there is no substantial intangible assets and advantages were the subject of the transfer of functions, or that the sum of the individual transfer prices, as measured by the evaluation of the transfer package as a whole, corresponds to the foreign comparison principle; the taxable person, believable that at least one essential immaterial economy is the subject of the transfer of functions, and he describes it exactly, is to recognise individual transfer prices for the components of the transfer package. Where, in the cases of sentences 5 and 9, substantial intangible assets and advantages are the subject of a business relationship and the actual subsequent profit development differs significantly from the development of profits, which are the On the basis of transfer pricing, it can be refuted to assume that there were uncertainties regarding the price agreement at the time of the transaction, and that independent third parties agreed on an appropriate adjustment system had. If such a scheme has not been agreed and a significant deviation within the meaning of sentence 11 occurs within the first ten years following the conclusion of the transaction, the correction referred to in the first sentence of paragraph 1 shall be unique in the case of a rectification which is therefore to be taken into account. appropriate adjustment amount to the original transfer price of the tax on the marketing year following the year in which the derogation has occurred.(4) Business relationships within the meaning of this provision are
1.
single or multiple related economic operations (business transactions) between a Taxable persons and a person close to him,
a)
are the part of an activity of the taxable person or the person close to him, to which the § § 13, 15, 18 or 21 of the Income Tax Act to be applied or to be applied if the domestic transaction would have occurred with the participation of an unrestricted taxable person and a domestic close-up person, and
b)
to which no company contractual agreement is based; a corporate contractual agreement is an agreement that directly leads to a legal change to the Social status
2.
Business incidents between a taxable person's company and its establishment located in another State (to be adopted).
If a commercial incident is not based on a debt agreement, it must be assumed that independent ordinary and conscientious directors should be subject to a school-law agreement. They would have concluded an agreement or claim an existing legal position to be based on taxation, unless the taxable person makes a difference in the individual case in a different way.(5) Paragraphs 1, 3 and 4 shall apply mutaly if, for a business relationship within the meaning of the first sentence of paragraph 4, point 2, the terms and conditions, in particular the transfer prices, which relate to the distribution of the income between a domestic undertaking and its foreign establishment, or the determination of the income of the domestic establishment of a foreign company, shall not correspond to the foreign settlement principle and thereby the domestic The income of a limited taxable person or the foreign income of an unrestricted taxable person is increased. For the purpose of applying the foreign comparison principle, a permanent establishment must be treated as an independent and independent company, unless the affiliation of the establishment to the enterprise requires a different treatment. In order to treat the site as an independent and independent company, you are to be assigned in a first step:
1.
the functions of the company that are exercised by its personnel (human resources),
2.
Assets of the company that it requires to perform the functions assigned to it
3.
the opportunities and risks of the company that it is responsible for on the basis of the , as well as
4.
a reasonable equity capital (endowment capital).
Based on this assignment In a second step, the nature of the business relationships between the company and its permanent establishment and the transfer prices for these business relationships must be determined. The sentences 1 to 4 shall be applied accordingly to permanent representatives. The possibility of forming a compensation post in accordance with § 4g of the Income Tax Act will not be restricted. Sentences 1 to 4 shall not apply to business relations between a shareholder and his/her personal company or between a co-contractor and his co-entrepreneurship, whether or not the holding is directly involved in the business. or, in accordance with Article 15 (1), first sentence, second sentence, second sentence, of the Income Tax Act, paragraph 1 shall apply to those business relationships. Where an agreement to avoid double taxation is applied and the taxable person claims that the provisions of that agreement are contrary to the provisions of sentences 1 to 7, the agreement shall take precedence only in so far as the taxable person proves that the other State is exercise its right of taxation in accordance with this Agreement and would therefore lead to the application of rates 1 to 7 to double taxation.(6) The Federal Ministry of Finance is authorized, with the consent of the Federal Council, to regulate, by means of a legal regulation, details of the foreign comparative principle within the meaning of paragraphs 1, 3 and 5 and details of its uniform application, and To lay down principles for the determination of endowment capital within the meaning of the third sentence of paragraph 5, point 4.

footnote

(+ + + § 1: For application, see § 21 para. 4, 11, 16, 20, 22 + + + +)

Second part
Change of residence in low-taxable areas

Unofficial table of contents

§ 2 Income Tax

(1) A natural person who is in the last Ten years before the end of their unrestricted tax liability according to § 1 (1) sentence 1 of the Income Tax Act as a German in total for at least five years was unlimited income tax and
1.
is located in a foreign territory where it has a low income of only one taxation, or is not resident in any foreign territory, and
2.
has essential economic interests within the scope of this law,
until the expiry of ten years after the end of the year in which its unlimited tax liability has ended, beyond the limited tax liability within the meaning of the Income Tax Act, income tax obligations shall be limited to all income in the sense of the § 2 (1) sentence 1, first half-sentence of the Income Tax Act, which are not foreign income within the meaning of § 34d of the Income Tax Law with unlimited income tax liability. For the income of the natural person who is not obtained either by the foreign establishment of that person or by permanent representatives acting in a foreign country, the existence of a domestic person shall be subject to the application of that provision. The management establishment of the natural person to which such income is to be assigned. Sentence 1 shall apply only to investment periods in which the income, which is subject to a total limited taxable income, shall be more than EUR 16 500.(2) A low level of taxation within the meaning of paragraph 1 (1) is provided if
1.
means the burden of the the income tax levied on the foreign territory-according to the tariff, with the inclusion of tariff allowances-for an unmarried natural person established in that territory, who receives a taxable income of EUR 77 000, in order to: more than one third less than the burden of a natural person established within the scope of this law by the German income tax under otherwise identical conditions, unless the person proves that the person who is responsible for his or her personal income is responsible for the Total income to be paid tax is at least two-thirds of the income tax it would have to pay for unlimited tax liability pursuant to § 1 para. 1 of the Income Tax Act, or
2.
the person's liability by the income tax levied in the foreign territory on the basis of a preferential tax granted in relation to the general taxation shall be reduced, unless the person proves that the taxes to be paid as a whole by their income are at least two-thirds of the income tax which they apply to unlimited tax liability pursuant to Article 1 (1) of the
() A person, within the meaning of paragraph 1 (2), has significant economic interests within the scope of this Act, if
1.
At the beginning of the investment period, it will be an entreprender or a co-contractor within the scope of this The law of the company is or, if it is a commercial partner, more than 25 per cent of the income within the meaning of § 15 (1) sentence 1 No. 2 of the Income Tax Act from the company is attributable to it or its participation in the sense of § § 15 (1) No. 2 of the German Income Tax Act. Article 17 (1) of the Income Tax Act (Einkommensteuergesetz) is a member of a domestic capital company or
2.
does not include income which is not subject to unlimited income tax liability. foreign income within the meaning of § 34d of the Income Tax Act, more than 30 percent of all income in the investment period, or more than EUR 62 000 or
3.
at the beginning of the apportionment period, its assets, whose income in the case of unlimited income tax is not foreign income within the meaning of Section 34d of the Income Tax Act (
) For the purposes of paragraphs 1 and 3 of this
, a foreign company shall be subject to the application of paragraphs 1 and 3 in respect of a person's commercial holdings, shareholdings, income and assets in the The meaning of § 5, in which the person is involved in the conditions set out therein, shall be taken into account in accordance with their participation.(5) If paragraph 1 is applied, the rate of taxation applicable to all income of the person shall be applied; for the determination of the tax rate, income from capital assets shall be disregarded, which shall be the separate tax rate in accordance with Article 32d (1) (a) 1 of the Income Tax Act. § 50 (2) of the Income Tax Act is not applicable to income subject to tax deductions on the basis of § 50a of the Income Tax Act. Section 43 (5) of the Income Tax Act remains unaffected.(6) In accordance with the provisions of paragraphs 1 and 5, the person who is subject to the provisions of paragraphs 1 and 5 shall, as a whole, give rise to a higher domestic tax than it does in the case of unrestricted tax liability and residence exclusively within the scope of the If the law is to be paid, the excess amount shall not be levied in so far as it exceeds the tax which would result without the application of paragraphs 1 and 5.

footnote

(+ + + § 2 para. 1: For the first application, see Section 21 (18) + + +)
(+ + + § 2 para. 5: For application see Section 21 (21) + + +)
§ 2 (1): See footnote to § 20 (1) (a), BVerfGE v. 14.5.1986 I 1030-2 BvL 2/83- Non-official table of contents

§ 3

(omitted) Non-official table of contents

§ 4 inheritance tax

(1) If a deceased or gift was at the time of the creation of the tax liability § 2 para. 1 sentence 1, the following shall occur: Inheritance tax liability in accordance with § 2 para. 1 no. 3 of the inheritance tax law the tax liability beyond the scope designated there for all parts of the acquisition, whose income on unlimited income tax liability does not include foreign income in the The meaning of Section 34d of the Income Tax Act.(2) Paragraph 1 shall not apply if it is established that for the parts of the acquisition which, in addition to the provisions of Article 2 (1) (3) of the inheritance tax law, would be liable to tax, one of the German inheritance tax abroad shall be is to be paid, which is at least 30 per cent of the German inheritance tax, which, in the case of the application of paragraph 1, would be accounted for by those parts of the acquisition. Non-official table of contents

§ 5 Intermediate companies

(1) Are natural persons who have been involved in the last 10 years before the end of their Unlimited tax liability in accordance with Section 1, Section 1, Sentence 1 of the Income Tax Act as a German in total for at least five years was subject to unlimited income tax obligations and fulfilled the requirements of § 2 (1) sentence 1 No. 1 (person in the sense of § § 1). 2), alone or together with unrestricted taxable persons in a foreign company within the meaning of § 7, are the income with which these persons would be taxable under § § 7, 8 and 14 with unlimited tax liability and the non-foreign income within the meaning of § 34d of the Income Tax Act are to be attributed to these persons. If the conditions set out in the first sentence are met, the assets of the foreign company whose income in the case of unrestricted tax liability would not be foreign income within the meaning of § § 34d of the Income Tax Act shall be that in the case of § 4 of the German Income Tax Act (§ 4) Acquisition in accordance with the participation.(2) The assets underlying the income attributable to a person in accordance with paragraph 1 shall be liable for the taxes payable by that person for such income.(3) § 18 shall apply.

Third part
Treatment of a participation within the meaning of § 17 of the Income Tax Act in case of a change of residence abroad

Non-official table of contents

§ 6 Taxation of the asset growth

(1) In the case of a natural person who has a total of at least ten years pursuant to § 1 (1) of the Income Tax Act was subject to unlimited tax obligations and the unrestricted tax liability of the German Income Tax Act ends by the duty of residence or habitual residence, is based on shares within the meaning of Section 17 (1) sentence 1 of the Income Tax Act at the time the termination of the unrestricted tax liability § 17 of the Income Tax Act even without disposal, if, moreover, the conditions of this provision are fulfilled for the shares at that time. The termination of the unrestricted tax liability in the sense of sentence 1 is equal to
1.
the transfer the shares in whole or in part non-remunerated legal business in the living or by acquisition of death for non-unlimited taxable persons or
2.
the justification of a residence or habitual residence or the fulfillment of another similar feature in a foreign state if the taxable person is based on the according to an agreement to avoid double taxation, to be considered to be resident in that State, or
3.
the contribution of the shares to an establishment or to a Establishment of the taxable person in a foreign country or
4.
The exclusion or restriction of the tax law of the Federal Republic of Germany as regards the profit from the sale of the shares on the basis of events other than those referred to in the first sentence or the events referred to in points 1 to 3.
§ 17 (5) of the Income Tax Act and the provisions of the Transformation Tax Act unaffected. In place of the selling price (Section 17 (2) of the Income Tax Act), the mean value of the shares shall be entered in the date determined in accordance with sentence 1 or 2. § § 17 and 49 (1) (2) (e) of the Income Tax Act remain unaffected by the fact that the profit to be applied under these provisions from the sale of these shares by the taxable person under the above rules Asset growth is to be cut.(2) Where the unrestricted taxable person has acquired the shares by means of a legal transaction free of charge or in whole or in part, periods of time in which the unrestricted tax liability shall be taken into account shall also be taken into account for the calculation of the duration of the unlimited tax liability as determined in accordance with paragraph 1. the right-of-law until the transfer of the shares was subject to unlimited tax liability. If the shares have been transferred several times in succession in such a manner, the first sentence shall apply mutagens to each of the legal guerriors. Periods in which the taxable person or one or more legal guerriors were simultaneously subject to unlimited tax obligations shall be applied only once.(3) If the unrestricted tax liability is based on a temporary absence and the taxable person is subject to unlimited tax liability within five years since the end of the unrestricted tax liability, the The tax claim referred to in paragraph 1, in so far as the shares have not been sold in the meantime and the facts referred to in the second sentence of paragraph 1 have not been fulfilled and the taxable person is not satisfied at the time of the establishment of the unrestricted tax liability does not apply in accordance with an agreement to avoid double taxation than in a foreign country. The tax office, which is competent in the date referred to in the first sentence of paragraph 1 or in the second sentence of paragraph 1 of the tax code, may extend that period by no more than five years if the taxable person makes a credible statement that his professional reasons for his or her work are Absence is decisive and its intention to return remains unchanged. If, in the case of the acquisition of death on the basis of the second sentence of the second sentence of paragraph 1, the legal successor of the taxable person is subject to unlimited tax liability within five years from the date of the creation of the tax asset referred to in paragraph 1, the first sentence shall apply mutagenic to the provisions of the first sentence. If the tax claim is set out in accordance with paragraph 5, the first sentence shall apply without the time limit specified therein, if
1.
the taxable person or, in the case of the first sentence of paragraph 1, No. 1, his legal successor will be unlimited taxable, or
2.
The tax law of the Federal Republic of Germany regarding the profit from the sale of the shares due to another event will be refounded or no longer
(4) Subject to paragraph 5, the income tax due under paragraph 1 shall, on request, be subject to regular partial amounts for a period not exceeding five years from the date of the first due date against security hours, if their early recovery would be associated with considerable hardship for the taxpayer. The deferment is to be revoked, in so far as the shares are sold during the period of validity or hidden in a company within the meaning of § 17 (1) sentence 1 of the Income Tax Act or one of the facts of section 17 (4) of the Income Tax Act. In the cases referred to in the first and second sentences of paragraph 3, the period of validity shall be determined in accordance with the time limit laid down pursuant to this provision; the collection of instalments shall not apply; the security benefit may be waited only if the tax claim is not appears at risk.(5) In the case of the first sentence of paragraph 1, the taxable person is a national of a Member State of the European Union or of another State to which the Agreement on the European Economic Area of 3 1 January 1994 (OJ L 327, EC No 3), as last amended by the Decision of the EEA Joint Committee No 91/2007 of 6 June 2007. 1 July 2007 (OJ L 327, EU No 40), as amended by the EEA Agreement (State Party of the EEA Agreement), and subject to the termination of unrestricted tax liability in one of those States (State of the State), one of the German unrestricted Income tax liability comparable tax liability, the tax due in accordance with paragraph 1 is interest-free and without guarantee of security. The precondition is that mutual assistance and mutual assistance in the recovery of the tax due between the Federal Republic of Germany and the Federal Republic of Germany are guaranteed. The records 1 and 2 shall apply if
1.
in the case of the second sentence of the second sentence of paragraph 1 of the legal successor the taxable person is subject to a tax obligation comparable to that of the German unlimited income tax obligation in a Member State of the European Union or a State Party to the EEA Agreement, or
2.
in the case of paragraph 1, second sentence, No. 2 of the taxable person of one of the German unrestricted income tax liability comparable tax liability in a Member State of the European Union or a State Party to the EEA Agreement and is a national of one of those States, or
3.
in the case referred to in the second sentence of paragraph 1, point 3 of the taxable person the shares are placed in a holding or a permanent establishment in another Member State of the European Union or another State Party to the EEA Agreement, or
4.
in the case referred to in the first sentence of paragraph 1, point 4 of the taxable shares in a Member State of the European Union or a Contracting State of the EEA Agreement Company.
The stundown is to be revoked,
1.
as far as the taxable person or his/her Legal successor in the sense of sentence 3 No. 1 of shares shall be sold or hidden in a company within the meaning of Section 17 (1) sentence 1 of the Income Tax Act or fulfilled one of the facts of Section 17 (4) of the Income Tax Law
2.
to the extent that shares are transferred to a non-unlimited taxable person who is not in a Member State of the European Union or of a State Party of the EEA Agreement is subject to a tax obligation comparable to German unlimited income tax liability;
3.
as far as the shares are subject to a withdrawal or an exemption from the tax liability, (4)
if the taxable person or his/her person is responsible for the value of the partial value or the common value;
4.
In accordance with the provisions of sentence 3 No. 1, the legal successor shall no longer be liable to tax in accordance with sentence 1 by the duty of residence or habitual residence.
A conversion procedure to which the § § 11, 15 or 21 of the Transformation Tax Act of 7. December 2006 (BGBl. 2782, 2791), as amended, shall not be deemed to be a divestment within the meaning of the fourth sentence of sentence 1, if the shares received are held by an unlimited taxable shareholder who does not share the shares in a In accordance with Section 13 (2), Section 21 (2) of the Transformation Tax Act, operating assets may be considered as the cost of the previous shares; for the purposes of the application of the fourth sentence and paragraphs 3, 6 and 7, the surviving shares shall be subject to the following: Shares in the body of the shares referred to in paragraph 1. If, in the case of sentence 1 or sentence 3, the total amount of the income excluding the asset growth referred to in paragraph 1 is negative, this asset growth shall not be taken into account in the application of Section 10d of the Income Tax Law. In the event of an event falling within the meaning of sentence 4, the growth in assets shall be taken into account retroactively in the application of Section 10d of the Income Tax Act and, in application of the sixth sentence, or amended, shall be taken into account or amended. Tax assessments shall be repealed or amended; Section 175 (1), second sentence, of the Tax Code shall apply accordingly.(6) If, in the case referred to in paragraph 5, sentence 4, point 1, the capital gain within the meaning of Article 17 (2) of the Income Tax Law is lower at the time of termination of the bargain than the growth in the capital referred to in paragraph 1, the reduction in the value of the income shall be equal to the value of the If income tax is not taken into account by the state in which the drawing is taken, the tax notice must be repealed or amended in so far as the second sentence of Article 175 (1) of the Tax Code applies accordingly. This applies only to the extent to which the taxable person proves that the impairment loss is operationally initiated and is not due to a company law measure, in particular a profit distribution. The impairment loss shall be taken into account at most in the volume of the asset growth referred to in paragraph 1. If the reduction in value is due to a profit distribution and is not taken into account in the income tax, the domestic domestic market, which is levied on this profit distribution and is no longer subject to a reduction claim, is Capital gains tax to be applied to the tax due under paragraph 1.(7) The taxable person or his successor in law shall, in accordance with Article 19 of the tax code, have the effect of attaining one of the facts of the paragraph in accordance with the provisions of Article 19 of the Tax Code referred to in paragraph 1 of this Article. 5, sentence 4. The notification shall be refunded within one month of the notifiable event; it must be signed by the taxable person on its own initiative. In the cases referred to in the first sentence of paragraph 5 (4) (1) and (2), the communication shall be accompanied by a written record of the legal transaction. The taxable person shall have the tax office responsible in accordance with the first sentence of the first sentence, until the end of the 31. He will be in writing on 31 January. (c) to notify the address in force in December of the previous calendar year and to confirm that the shares are still to be attributed to him or, in the case of unpaid legal succession, to his legal successor, in the case of his or her lifeline. The deferment referred to in the first sentence of paragraph 5 may be revoked if the taxable person does not comply with his obligation to compel the person in accordance with sentence 4.

footnote

(+ + + § 6 para. 1: For the first application, see Section 21 (13) sentence 1 + + +)
(+ + + § 6 para. 3 no. 4: For the first and last application, see: Section 21 (8) + + + +)
(+ + + § 6 (2) to (7)): For application see Section 21 (13) sentence 2 + + +)
(+ + + § 6 para. 5 sentence 3: For application see Section 21 (23) + + +)

Fourth Part
Participation in foreign intermediary companies

Non-official table of contents

§ 7 Tax obligation of domestic Shareholders

(1) Are unrestricted taxable persons in a corporation, personal association or property within the meaning of the corporate tax law, which has neither management nor registered office within the scope of this Act and which does not In accordance with Section 3 (1) of the Corporate Tax Law, which is exempt from corporate tax liability (foreign company), more than half of the company is involved, the income for which this company is an intermediate company shall be the income of each of the They are liable to tax them with the part that is attributable to the participation in the nominal capital of the company which is attributable to him.(2) For the purposes of paragraph 1, unrestricted taxable persons are involved in a foreign company for more than half, if they are alone or together with persons within the meaning of § 2 at the end of the economic year of the company in which they are the income referred to in paragraph 1 has been obtained (the relevant marketing year), more than 50 per cent of the shares or voting rights are to be attributed to the foreign company. In the case of the application of the above sentence, account shall also be taken of shares or voting rights which are communicated by another company, in proportion to the shares or voting rights in the mediating society to the all shares or voting rights in this company; this shall apply in accordance with the provision of shares or voting rights by a number of companies. If a company capital does not exist and there are no voting rights, it shall be based on the ratio of the shareholdings in the assets of the company.(3) If unrestricted taxable persons are involved directly or through partnerships in a partnership which, for their part, is involved in a foreign company within the meaning of paragraph 1, they shall be deemed to be at the foreign Society involved.(4) For the purposes of the application of Sections 7 to 14, an unlimited taxable person shall also be liable for shares or voting rights which holds a person who has to follow his instructions or follows in such a way that it does not have its own substantial margin of discretion remains. This condition is not already fulfilled solely by the fact that the unrestricted taxable person is involved in the person.(5) Where the profit distribution of the foreign company is not the participation in the nominal capital or if the company does not have a nominal capital, the distribution of the income referred to in paragraph 1 shall be based on the scale of the distribution of profits. .(6) If a foreign company is an intermediate company for intermediate income with a capital investment character within the meaning of paragraph 6a, and if an unlimited taxable person is involved in the company at least 1 per cent, these are Interim income in the case of this taxable person in the extent determined in paragraph 1, even if the conditions set out in paragraph 1 are not otherwise fulfilled. Sentence 1 shall not apply if the gross income in respect of the intermediate income in the form of a capital investment is not more than 10% of the gross income of the foreign intermediary, which is the basis for the total intermediate income. in the case of an intermediary company or a taxable person, the amounts to be deducted from this shall not exceed a total of EUR 80,000. The first sentence shall also apply if the foreign company is to be involved in a contribution of less than 1% if the foreign company achieves only or almost exclusively gross income which is based on intermediate income with a capital investment character, unless: that the principal nature of the shares of the foreign company is a substantial and regular trading on a recognised stock exchange.(6a) Interim income with a capital investment character is income of the foreign intermediary company (§ 8), which is derived from the holding, administration, maintenance or increase in the value of cash, claims, securities, participations (with the exception of the the income referred to in Article 8 (1) (8) and (9), or similar assets, unless the taxable person proves that he or she comes from an activity of his own activities falling within the terms of Article 8 (1) (1) (1) to (6) of the foreign company, with the exception of activities within the meaning of Section 1 (1) (6) of the Banking Act, as amended by the notice of 9. September 1998 (BGBl. 2776), as last amended by Article 3 (3) of the Law of 22. August 2002 (BGBl. 3387), as amended in each case.(7) Paragraphs 1 to 6a shall not apply where the income for which the foreign company is an intermediary is to apply the provisions of the Investment Tax Act as amended, except where: Any distributions or equivalent income would be excluded from the domestic tax base in accordance with an agreement to avoid double taxation.(8) If unrestricted taxable persons are involved in a foreign company, they are in a company within the meaning of § 16 of the REIT Act of 28. May 2007 (BGBl. 914), as amended, paragraph 1 shall apply without prejudice to the extent of the respective shareholding in the foreign company, unless the principal nature of the shares of the foreign company is an essential one; and regular trading on a recognised stock exchange.

Footnote

(+ + + § 7: For application see § 21 + + +)
(+ + + § 7 (6): For the first application, see Section 21 (17) + + + +)
(+ + + § 7 para. 8: For the first application, see Section 21 (15) + + +) Non-official table of contents

§ 8 Income of intermediary companies

(1) A foreign company is an intermediate company for income, that are subject to low taxation and do not come from:
1.
the country and Forestry,
2.
the production, processing, processing or assembly of goods, the generation of energy, and the search for and the production of Mineral resources,
3.
the operation of credit institutions or insurance undertakings which operate in a commercial operation for their operations; unless the transactions are carried out primarily with unrestricted taxable persons who are involved in the foreign company pursuant to § 7, or those who are liable to tax within the meaning of § 1 para. 2,
4.
trading, unless
a)
unlimited taxable persons who are involved in the foreign company pursuant to § 7, or a person close to such a taxable person within the meaning of section 1 (2) who, with their income from this, is within the scope of this law , the foreign company provides the power to dispose of the goods or goods traded, or
b)
the foreign company is subject to a tax, the foreign company is subject to a tax such a taxable person or a person close to such a person provides the power to dispose of the goods or goods,
the taxable person proves that the foreign company is in charge of such commercial transactions in (a) the commercial establishment, with participation in general economic activity, maintains and the activities relating to the preparation, completion and execution of the operations without the participation of such a business
5.
Services, insofar as not
a)
the foreign company for the service is an unrestricted taxable person, according to § 7, or of a person close to such a taxable person within the meaning of Section 1 (2), who, with his income from the performance he/she has received, is liable to tax in the scope of this Act , or
b)
the foreign company shall provide the service to such a taxable person or a person close to such a person, unless the person concerned is: Taxable persons according to the fact that the foreign company maintains a business activity, established for the operation of such services, with participation in general economic transport and that the service belongs to the service. Activities without the participation of such a taxable person or a person close to such a person
6.
leasing and leasing, excluding
a)
the release of the use of rights, plans, patterns, procedures, experiences and knowledge that it is because the taxable person proves that the foreign company evaluates the results of its own research or development work without the participation of a taxable person, who is involved in the company pursuant to § 7, or one of the taxable persons. such taxable persons as referred to in Article 1 (2) have been taken,
b)
for the rental or lease of land, unless the Taxable persons are liable to be exempt from tax exemption pursuant to an agreement to avoid double taxation if they are exempt from the obligation to pay tax on the non-restricted taxable persons who are involved in the foreign company in accordance with § 7 directly referred to, and
c)
the rental or lease of movable property unless the taxable person proves that the foreign Company engaged in commercial renting or leasing with participation in general economic traffic and all activities related to such commercial renting or leasing without participation an unrestricted taxable person who is involved in it pursuant to § 7, or who exercises a person close to such a taxable person within the meaning of Section 1 (2)
7.
the admission and loan-wise award of capital for which the taxable person proves that it is exclusively on foreign capital markets and not at any one of them or the A person close to a foreign company within the meaning of section 1 (2), and establishments or premises situated outside the scope of this Act, whose gross income is exclusively or almost exclusively from among the establishments or establishments of the numbers 1 to 6, or be supplied within the scope of this law to establishments or premises located in this law,
8.
Profit distributions from corporations,
9.
the sale of a stake in another In so far as the taxable person proves that the profit on the assets of the other company is no longer than the case in point 6 (b), the company and the liquidation thereof or the reduction of its capital, provided that the taxable person proves that there is no profit or loss in the other company ' s economic assets, the income of a company within the meaning of Section 16 of the REIT Act, or the activities referred to in Article 7 (6a) shall serve; this shall apply in so far as the profit is attributable to such assets of a company in which the other company In the event of a loss arising from the sale of shares in the other company or from its dissolution or the reduction of its capital, it shall only be taken into account in so far as the taxable person proves that it has been (b) the activities referred to in point 6 (b), in so far as they are the income of a company within the meaning of Section 16 of the REIT Act, or in the sense of Section 7 (6a) thereof,
10.
conversions that could be made to book values regardless of § 1 para. 2 and 4 of the Transformation Tax Act; this does not apply to the extent that a conversion takes the proportion of a (2) notwithstanding paragraph 1, a company having its registered office or management in a Member State of the European Union shall be subject to the following conditions:
or a State Party to the EEA Agreement, not an intermediary company for income for which unrestricted taxable persons who are involved in the company within the meaning of Article 7 (2) or (6) demonstrate that the company shall of an actual economic activity in that state. Further condition is that information is provided between the Federal Republic of Germany and the Federal Republic of Germany pursuant to Article 2 (2) of the EU Administrative Assistance Act or a comparable two-or multi-sided agreement on the basis of the mutual assistance directive which are necessary to carry out the taxation. The first sentence shall not apply to the income of a sub-company which is not to be attributed to the company in accordance with Article 14 and which has neither its registered office nor its management in a Member State of the European Union or a State Party to the EEA Agreement. This also applies to intermediate income attributable to a permanent establishment of a company outside the European Union or to the Contracting States of the EEA Agreement. The actual economic activity of the company is to be attributed only to the income of the company which is obtained by this activity, and only in so far as the foreign settlement principle (§ 1) has been observed.(3) A low taxation within the meaning of paragraph 1 is provided if the income of the foreign company is subject to a burden of income taxes of less than 25 per cent, without this being based on compensation with income from others Sources are based. The calculation of the burden shall include claims on the part of the State or the territory of the foreign company in the case of a profit distribution of the foreign company to the unrestricted taxable person or another company, that the taxable person is directly or indirectly involved in. A low level of taxation within the meaning of paragraph 1 is also available if the tax on income taxes of at least 25% is legally owed but not actually levied.

footnote

(+ + + § 8: For application, see Section 21 (7), (9), (11), (14), (15) 17, 19, 21 + + +) Non-official table of contents

§ 9 Freifrontier for mixed income

For the purposes of Article 7 (1), income for which a foreign company is an intermediary company, except where the gross yields on which they are based are not more than 10% of the total gross income of the company, provided that the gross income is not more than 10% of the gross income of the company or, in the case of a taxable person, not exceeding EUR 80,000 in total amounts other than an approach.

footnote

(+ + + § 9: For the first application, see Section 21 (17) + + +) unofficial table of contents

§ 10 amount invoice

(1) The taxable income according to § 7 para. 1 is the amount of the unlimited taxable person, after deduction of the amount of the tax payer's tax. Taxes payable to the foreign company by such income as well as the assets on which such income is based (the amount of the tax) shall be charged. In so far as the taxes to be deducted are not yet paid at the time when the income referred to in paragraph 2 is deemed to have been paid, they shall only be paid in the years in which they are paid, by the income taxable pursuant to Article 7 (1). for the first time. In the cases referred to in the second sentence of Article 8 (3), taxes shall be reduced by the rights referred to therein by the unrestricted taxable person or by another company in which the taxable person is directly or indirectly involved. If a negative amount is obtained, the offsetting is no longer necessary.(2) The amount of the financial contribution shall be one of the income within the meaning of Section 20 (1) (1) of the Income Tax Act and shall be deemed to have been received immediately after the end of the relevant economic year of the foreign company. If shares in the foreign company belong to an operating assets, the amount of the financial contribution to the income from business, agriculture, forestry or self-employed work shall be increased, and shall be increased according to the income or income. Corporation tax law determined profit of the holding for the marketing year, which ends after the expiry of the relevant economic year of the foreign company. § 3 No. 40 sentence 1 (d), § 32d of the Income Tax Act and Section 8b (1) of the Corporate Income Tax Act are not applicable to the amount of the payment. Section 3c (2) of the Income Tax Act applies accordingly.(3) The income on which the amount of the account is based shall be determined in the appropriate application of the provisions of the German tax law; for the determination of the income from shares in a domestic or foreign country, Investment assets are the provisions of the Investment Tax Act of 15. December 2003 (BGBl. 2676, 2724), as amended, provided that this Act is applicable to investment property. A profit determination in accordance with the principles of § 4 para. 3 of the Income Tax Act is equal to a profit determination pursuant to § 4 (1) or § 5 of the Income Tax Act. In the case of a number of participants, the right to vote for the company can only be exercised uniformly. Tax advantages linked to unrestricted tax liability or to the existence of a domestic establishment or a domestic establishment and to the provisions of § 4h of the Income Tax Act and § § 8a, 8b (1) and 2 of the Corporate Tax Law shall not be taken into consideration; this shall also apply to the provisions of the Transformation Tax Act, to the extent that income from a conversion pursuant to § 8 (1) No. 10 are to be added. Losses incurred in the case of income for which the foreign company is an intermediary may be subject to the corresponding application of § 10d of the Income Tax Act, in so far as they are subject to the income to be levied pursuant to § 9. shall be deducted. Where the deduction of the taxes referred to in paragraph 1 results in a negative amount, the loss in the sense of sentence 5 shall be increased.(4) In the determination of the income for which the foreign company is an intermediate company, only operating expenditure which is economically related to such income may be deducted from the income.(5) to (7) (omitted)

footnote

(+ + + § 10: For application see § 21 + + +) Non-official table of contents

§ 11 Disposal gains

(1) profits that are the foreign company has obtained from the sale of the shares in another foreign company or a company within the meaning of § 16 of the REIT Act and the dissolution or reduction of its capital and for which the foreign company is an intermediate company, shall be excluded from the amount of the financial contribution, in so far as the income of the other company or of a company subordinated to that company from activities within the meaning of Section 7 (6) (a) for the Have been subject to the same calendar year or marketing year or for the preceding seven calendar years or marketing years as an amount of payment (Section 10 (2)) of the income tax or corporation tax, no distribution of such income , and the taxable person proves this.(2) (omitted) (3) (omitted)

footnote

(+ + + § 11: For application see § 21 + + +) Non-official table of contents

§ 12 tax account

(1) The taxable person's application shall be deducted from his income or corporation tax, which is attributable to the amount of the payment, the tax deductible in accordance with § 10 para. 1. In this case, the amount of the amount to be paid shall be increased by these taxes.(2) In the case of settlement, the provisions of Section 34c (1) of the Income Tax Act and Section 26 (1) and (6) of the Corporate Income Tax Act shall be applied accordingly.(3) Taxes from the profit distributions exempted pursuant to § 3 No. 41 of the Income Tax Act shall be deducted upon application in the apportionment period of the seizure of the underlying interim income as an amount of payment in the appropriate application of § 34c (1) and (2) of the Income Tax Act and Section 26 (1) and (6) of the Corporation Tax Act, or deducted. This is also true if the tax notice is already in force for this period of assessment.

Footnote

(+ + + § 12: For application see § 21 + + +)
(+ + + § 12 para. 3: For the first application, see Section 21 (17) (+ + + +) Table of Contents

§ 13

(omitted) Non-official Table of contents

§ 14 Downstream Intermediary Companies

(1) Is a foreign company alone or together with unrestricted taxable persons in accordance with § 7 of another foreign company (subsidiary company) For the purposes of the application of Articles 7 to 12, the income of the sub-company subject to a low level of taxation shall be the foreign company to the extent to which it participates in the nominal capital of the sub-company , to the extent that it is not established that the sub-company has obtained these income from activities or objects covered by section 8 (1) (1) to (7) or that it is an income within the meaning of section 8 (1) (8) to (10) or that these income are derived from activities of the foreign company's own activities falling within the terms of section 8 (1) (1) to (6) of this Regulation. The activities of the subcompany shall only serve the activities of the foreign company, which fall within the terms of section 8 (1) (1) to (6), if they are directly related to this activity and if the income is not those within the meaning of section 7 (6a).(2) If a foreign company is involved in a company within the meaning of Section 16 of the REIT-Law (subcompany) in accordance with § 7, paragraph 1 shall apply, also in relation to § 8 (3).(3) Paragraph 1 shall apply mutatily if other foreign companies are downstream of the Lower Company.(4) (omitted)

footnote

(+ + + § 14: For application see § 21 + + +)
(+ + + § 14 para. 1: For the first application, see Section 21 (17) + + + +)
(+ + + § 14 para. 2: For the first application, see: Section 21 (15) + + +)

Fifth Part
Family Foundations

Non-official table of contents

§ 15 Tax liability of (1) assets and

of a family foundation which has management and registered office outside the scope of this law (foreign family foundation), shall become the founder if he/she is is subject to unlimited tax liability, otherwise the unrestricted taxable persons who are entitled to a reference or are entitled to the right shall be attributed in proportion to their share. This does not apply to inheritance tax.(2) Family foundations are foundations in which the founder, his relatives and their descendants are entitled to more than half the right to apply or to be entitled to seizure.(3) Where an entrepre has established, within the framework of his undertaking or as a co-contractor or a body, an association of persons or a fund of assets, a foundation, the management and head office outside the scope of this law , the Foundation shall be treated as a family foundation if the founder, its members, companies dependent on it, members, members of the Management Board, senior employees and members of such persons are treated more than half of the shall be entitled or entitled to seizure or seizure.(4) The foundations shall be equal to other assets, assets, and legal or non-legal persons ' associations.(5) § 12 (1) and (2) shall apply accordingly. Section 12 (3) shall apply in respect of taxes on the allowances exempted under paragraph 11.(6) If a family foundation has a management or head office in a Member State of the European Union or a State Party to the EEA Agreement, paragraph 1 shall not apply if
1.
is shown to show that the foundation assets of the power of disposal of the products referred to in paragraphs 2 and 3 Persons who are legally and effectively withdrawn and
2.
between the Federal Republic of Germany and the State in which the Family Foundation has a management or head office, pursuant to Article 2 (2) of the EU mutual assistance act, or a comparable two-or multi-sided agreement, to provide information necessary for the purpose of taxation.
(7) The income the foundation referred to in paragraph 1 shall be determined in appropriate application of the provisions of the Corporate Tax Law and the Income Tax Act. In the determination of the income, § 10 (3) shall apply accordingly. If a negative amount is obtained, the allocation is omitted.(8) The income attributable to the founder or to the person entitled to be entitled or seized pursuant to paragraph 1 shall be part of the income referred to in Article 20 (1) (9) of persons who do not determine their income in accordance with the corporate tax law. of the Income Tax Act. Section 20 (8) of the Income Tax Act shall remain unaffected; § 3 (40) sentence 1 (d) and Section 32d of the Income Tax Act shall apply only in so far as these provisions are directly related to the income attributable to the persons to be attributed should be applied within the meaning of paragraph 1. § 8 (2) of the Corporate Tax Act shall remain unaffected in so far as the benefactor or the person entitled to the act or the person entitled to the act is concerned with persons who determine their income under the Corporate Tax Law; § 8b (1) and (2) of the German Corporate Tax Act (§ 8) of the German Corporate Tax Act (§ 8) Corporation tax law shall be applied only in so far as this provision would be applied directly to the income attributable to persons within the meaning of paragraph 1.(9) If a foreign family foundation or another foreign foundation within the meaning of paragraph 10 is a body, association of persons or property in the sense of the corporate tax law, which neither management nor the seat of the The scope of this Act, and which is not exempt from corporate tax liability under Section 3 (1) of the Corporate Tax Law (foreign company), includes the income of such a company in the corresponding Application of § § 7 to 14 with the part to the income of the family foundation, which is attributable to the participation of the foundation in the nominal capital of the company. Paragraph 1 shall not apply to the profit distributions of the foreign company which are shown to be based on amounts already allocated under the first sentence of this Article.(10) A foreign family foundation shall be entitled to the assets and income of another foreign foundation which does not meet the conditions set out in the first sentence of paragraph 6, in proportion to its share, if it is alone or together with those in the (2) and (3) shall be entitled to more than half of the persons referred to in paragraph 1, directly or indirectly, or entitled to seizure. Paragraph 1 shall not apply to contributions from the foreign foundation which have been shown to be based on amounts already allocated in accordance with the first sentence of this Article.(11) In the case of persons referred to in paragraph 1, contributions from the foreign family foundation shall not be subject to taxation in so far as the income on which the benefits are based has been proven to have already been attributed to the benefits referred to in paragraph 1.

Footnote

(+ + + § 15: For application see Section 21 (18), 21 + + +)

Six-part
Determination and Procedure

A non-official table of contents

§ 16 Contributor obligation of the taxable person

(1) A taxable person applying for business relations with a foreign company or a person or company resident abroad who is not, or is only insignificantly taxed, with the income in connection with the business relationship with the taxable person, the cancellation of debt, or In the sense of § 160 of the tax order, the creditor or recipient shall not be referred to in detail unless the taxable person reveals all the relationships directly or indirectly related to the costs of the tax. between him and the company, person or personal company, and have passed.(2) The taxable person shall, at the request of the financial office, make an insurance in lieu of the accuracy and completeness of his information and the claim that facts are not known to him at the request of the financial office. Non-official table of contents

§ 17 Statement of facts

(1) For the purposes of applying the provisions of § § 5 and 7 to 15, taxable persons shall have the right to and, in cooperation with others, to provide the necessary information for that purpose. On request, in particular,
1.
can reveal the business relationships that exist between the company and for a person who is not limited to tax or who is a person close to such a person as referred to in Article 1 (2),
2.
which is applicable to the application of § § 7 up to 14 relevant documents, including balance sheets and performance calculations. On request, these documents must be submitted to an audit office or a comparable body recognised by the public authorities in the State of the management or of the place of business.
(2) Determination of the income for which a foreign company is an intermediate company, an estimate in accordance with § 162 of the Tax Code, is to be made as a reference point of at least 20 for the absence of any other appropriate evidence in the estimation The percentage of the common value of the shares held by the unrestricted taxable persons is to be deducted; interest and usage charges paid by the company to the unrestricted taxable persons for the non-taxable goods are to be deducted. Unofficial Table Of Contents

§ 18 Separate Determination Of Tax Bases

(1) The tax bases for the application of § § 7 to 14 and Section 3 (41) of the Income Tax Act shall be determined separately. Where a number of unrestricted taxable persons are involved in the foreign company, the separate determination shall be made to them in a uniform manner, including the way in which the tax bases are applied to each of the individual taxable persons. Distribute the participants. The provisions of the tax code, with the exception of section 180 (3), and the financial court order on the separate determination of tax bases, shall apply accordingly.(2) The tax office is responsible for the separate determination, which is the responsibility of the unrestricted taxable person for the determination of the income derived from the participation. If the separate determination is to be carried out in a uniform manner with respect to a number of persons, the tax office shall be responsible, which shall be responsible for the person concerned in accordance with the first sentence, to which the highest participation in the foreign company shall be attributed. If the competent tax office cannot be determined in accordance with sentences 1 and 2, the tax office shall be responsible for dealing with the case first.(3) Each of the unrestricted taxable persons involved in the foreign company and extended to a limited number of persons has to make a declaration for a separate determination; this shall also apply if, pursuant to Section 8 (2), it is asserted that: an addition is not taken into account. This obligation may be fulfilled by the issuing of a joint declaration. The declaration must be signed by the taxable person or by the persons referred to in § 34 of the German Tax Code.(4) Paragraphs 1 to 3 shall apply to income and assets within the meaning of § 15.

Footnote

(+ + + § 18 para. 3: For application, see Section 20 (5) F. from 1984-12-14 and Section 21 (5) F. from 1992-02-25 + + +)
(+ + + § 18 para. 3: For the first time, Application Section 21 (17) + + + +)
(+ + + § 18 (4): For the first application, see § 21 para. 17, 21 + + +)

Seventh Part
Final Provisions

unofficial table of contents

§ 19 (omitted)

- unofficial table of contents

§ 20 Provisions relating to the application of agreements to avoid double taxation

(1) The provisions of Sections 7 to 18 and paragraphs 2 and 3 shall not be affected by the agreements to avoid double taxation.(2) Fallen income in the foreign establishment of an unrestricted taxable person and would be liable to tax, notwithstanding § 8, para. 2, as an intermediate income, if that establishment would be a foreign company, is the To avoid double taxation not by exemption, but by taking into account the foreign taxes levied on these income. This does not apply to the extent to which income is incurred in the foreign permanent establishment, which would be liable to tax as intermediate income pursuant to Article 8 (1) (5) (a).(3) (omitted)

Footnote

(+ + + § 20: For application see § 21 + + +) Non-official table of contents

§ 21 Application rules

(1) The rules Unless otherwise specified in the following paragraphs, this law shall apply as follows:
1.
for the income tax and corporate tax for the first time in 1972;
2.
for the first time the business tax for the 1972 survey period;
3.
(dropped)
4.
for inheritance tax on acquisitions in which the tax liability arose after the entry into force of this law.
(2) The application of § § 2 to 5 will not be used as a result of this , it shall be without prejudice to the fact that the unrestricted tax liability of the natural person is already before 1. It ended in January 1972.(3) To the extent that, in application of Section 10 (3) of the Economic Goods, for the first time to be assessed, they are to be used with the values which would result if, since the takeover of the economic goods by the foreign company, the regulations of the German tax law would have been applied.(4) § 13 para. 2 no. 2 is to be applied for the first time
1.
for the corporation tax for the investment period 1984;
2.
for the business tax for the 1984 survey period.
§ 1 (4), § 13 (1) sentence 1 (1) (b) and 2 (2), as amended by Article 17 of the Law of 25 February 1992 (BGBl. 297) are to be applied for the first time:
1.
for income tax and corporate income tax for the Assessment period 1992;
2.
for the business tax for the 1992 survey period.
(5) § 18 (3) is also available for assessment periods and survey periods. In 1985, when the declarations have not yet been made.(6) In the application of § § 2 to 6 for the period after the 31. In accordance with Section 1 (1), first sentence, of the Income Tax Act, December 1990, the unlimited tax liability is the unlimited tax liability in accordance with Section 1 (1) of the Income Tax Act of the German Democratic Republic, as amended by the 18. September 1970 (Special Pressure No 670 of the Official Journal). The application of § § 2 to 5 shall not be affected by the fact that the unrestricted tax liability of natural persons is already before the 1. It ended in January 1991.(7) § 7 para. 6, § 10 para. 6, § 11 paragraph 4 sentence 1, § 14 para. 4 sentence 5 and § 20 para. 2 in conjunction with § 10 paragraph 6 in the version of Article 12 of the Law of 21. December 1993 (BGBl. I p. 2310) are to be applied for the first time
1.
for the income and corporate income tax for the Assessment period,
2.
with the exception of section 20 (2) and (3) for the trade tax, for which the part of the amount of the financial contribution, the income with a capital investment character in the Pursuant to Article 10 (6), third sentence, the following shall be added, except for the purpose of the survey period,
for the intermediate income with a capital investment character within the meaning of Article 10 (6) Sentence 2 and 3, which are to be added during an economic year of the between the company and the company, which was established after 31 December 2013. December 1993. § 6 (1) in the version of Article 5 of the Act of 20. December 2001 (BGBl. 3858) shall be applied for the first time if, at the time of the termination of the unrestricted tax liability, it would be applicable to divestments within the meaning of Section 17 of the Income Tax Act § 3 No. 40 (c) of the Income Tax Act. Section 7 (6) in the version of Article 5 of the Act of 20. December 2001 (BGBl. I p. 3858) for the first time
1.
for income and corporation tax for the Assessment period,
2.
for the business tax for the survey period,
for the intermediate income which is the result of an economic year of the intersociety, which is after the 15. August 2001 begins. Section 12 (2) in the version of Article 12 of the Law of 23. October 2000 (BGBl. No. 8 and 9 and section 3, § 9, § 10 para. 2, 3, 6, 7, § 11, § 12 para. 1, § 14 and § 20 paragraph 2 in the version of Article 5 of the Law of 20. December 2001 (BGBl. 3858) are to be applied for the first time
1.
for income and corporate income tax for the Assessment period,
2.
for the business tax for the survey period,
for the intermediate income which is the result of an economic year of the between the company and the company, which was established after 31 December 2013. December 2000. Section 12 (3), Section 18 (1), as amended by Article 5 of the Act of 20. December 2001 (BGBl. 3858) shall be applied for the first time if, in the version of Article 1 of the Act of 20, Section 3 (41) of the Income Tax Act (Einkommensteuergesetz) is applied to profit-making distributions. December 2001 (BGBl. 3858). Section 8 (2), as amended by Article 6 of the Act of 6. September 1976 (BGBl. 2641), § 13, as amended by Article 17 of the Law of 25. February 1992 (BGBl. 297) are to be used for the last time
1.
for income and corporate income tax for the Assessment period,
2.
for the business tax for the survey period,
for the intermediate income which is the result of an economic year of the In the first half of the year, January 2001. § 11, as amended by Article 12 of the Law of 21. December 1993 (BGBl. 2310) shall not apply to profit distributions of the intermediary company or to profits arising from the sale of the shares in the intermediary company, if the distributions or profits arising from the disposal of the intermediary company are subject to § 8b (1) or (2) of the Corporation tax law in the version of Article 3 of the Law of 23. October 2000 (BGBl. 1433) or § 3 No. 41 of the Income Tax Act, as amended by Article 1 of the Act of 20. December 2001 (BGBl. 3858).(8) § 6 (3) (4) in the version of the Act of 21. December 1993 (BGBl. 2310) shall apply for the first time to the application of the provisions of the 31. 1 December 1991, and the last time it was applied to applications before 1. The report was adopted in January 1999.(9) § 8 (1) No. 7 and § 10 (3) sentence 6 in the version of Article 7 of the Law of 13. September 1993 (BGBl. I p. 1569) are to be applied for the first time
1.
for income tax and corporate income tax for the Assessment period,
2.
for the business tax for the survey period,
for the intermediate income which is the result of an economic year of the intersociety, which is after the 31. December 1991. Section 10 (3), first sentence, as amended by this Act, is to be applied for the first time
1.
for the income tax and Corporation tax for the investment period,
2.
for the business tax for the survey period,
for the intermediate income, which are included in a The economic year of the interim company was created after the 31. December 1993.(10) § 2 para. 1 sentence 2, para. 2 no.1 and para. 3 nos. 2 and 3 are in the version of Article 9 of the Law of 19. December 2000 (BGBl. 1790) for the first time for the 2002 allocation period. § 7 (6) sentence 2, § 9 and § 10 (6) sentence 1 are in the version of Article 9 of the Act of 19. December 2000 (BGBl. 1790) for the first time
1.
for income tax and corporate income tax for the Assessment period,
2.
for the business tax for the survey period,
for the intermediate income which is the result of an economic year of the intersociety, which is after the 31. December 2001.(11) § 1 (4), as amended by Article 11 of the Law of 16. May 2003 (BGBl. 660) shall be applied for the first time for the 2003 assessment period. § 7 (6) and (6a), Section 8 (1) (9), § § 10, 11, 14, 20 (2), as amended by Article 11 of the Act of 16. May 2003 (BGBl. 660), § 7 (7), § 8 (1) (4) and Article 14 (1), as amended by Article 5 of the Law of 22. December 2003 (BGBl. 2840) are to be applied for the first time
1.
for the income and corporate income tax for the Assessment period,
2.
for the business tax for the survey period,
for the interim income or incurred in a permanent establishment, created in an economic year of the intermediate company or the establishment, which shall be in accordance with the 31. December 2002.(12) § 10 (3) in the first subparagraph of § 7 (7), as amended by Article 11 of the Law of 9 January 2004. December 2004 (BGBl. I p. 3310) are to be applied for the first time
1.
for income and corporate income tax for the Assessment period,
2.
for the business tax for the survey period,
for the interim income or incurred in a permanent establishment, created in an economic year of the intermediate company or the establishment, which shall be in accordance with the 31. December 2003.(13) § 6 (1), as amended by Article 7 of the Law of 7. December 2006 (BGBl. 2782) shall be applied for the first time for the 2007 assessment period. Section 6 (2) to (7) in the version of the Act of 7. December 2006 (BGBl. 2782) shall apply in all cases where the income tax is not yet finelyestablished.(14) § 8 (1) (10) and (10) (3) sentence 4, as amended by Article 7 of the Law of 7. December 2006 (BGBl. 2782) is to be applied for the first time
1.
for income and corporate income tax for the Assessment period,
2.
for the business tax for the survey period,
for the interim income or incurred in a permanent establishment, created in an economic year of the intermediate company or the establishment, which shall be in accordance with the 31. December 2005.(15) § 7 (8), § 8 (1) (9), § 11 (1) and § 14 (2) in the version of Article 3 of the Act of 28. May 2007 (BGBl. I p. 914) are to be applied for the first time for
1.
the income and corporate income tax for the Assessment period as well as
2.
the business tax for the survey period,
are to be added to the intermediate income, which is the case during the marketing year of the between the company and the company, which was established after 31 December 2013. December 2006.(16) § 1 (1), 3 (1) to (8) and Articles 11 to 13, and (4), as amended by Article 7 of the Law of 14. August 2007 (BGBl. 1912) and § 1 (3) sentences 9 and 10, as amended by Article 11 of the Law of 8. April 2010 (BGBl. 386) shall be applied for the first time for the 2008 assessment period.(17) § 7 para. 6 sentence 2, § 8 para. 2 and 3, § § 9, 10 para. 2 sentence 3, § 18 para. 3 sentence 1 and § 20 para. 2 in the version of Article 24 of the Law of 20. December 2007 (BGBl. I p. 3150) are to be applied for the first time
1.
for the income and corporate income tax for the Assessment period,
2.
for the business tax for the survey period,
for the intermediate income which is the result of an economic year of the between the company and the company, which was established after 31 December 2013. December 2007. Section 8 (1) (9), as amended by Article 24 of the Act of 20. December 2007 (BGBl. I p. 3150) is to be applied for the first time
1.
for the income and corporate income tax for the Assessment period,
2.
for the business tax for the survey period,
for the intermediate income which is the result of an economic year of the between the company and the company, which was established after 31 December 2013. December 2006. Section 12 (3), first sentence, as amended by Article 24 of the Act of 20. December 2007 (BGBl. I p. 3150) shall be applied for the first time for periods of time, for which § 12 para. 3 in the on the 25. It will be applicable for the first time in December 2001. Section 14 (1), first sentence, in the version of Article 24 of the Act of 20. December 2007 (BGBl. I p. 3150) is to be applied for the first time
1.
for the income and corporate income tax for the Assessment period,
2.
for the business tax for the survey period,
for the intermediate income which is the result of an economic year of the between the company and the company, which was established after 31 December 2013. December 2005. Section 18 (4) in the For the first time in 2008, the version in force for the 2008 investment period is to be applied for the income and corporate income tax.(18) § 2 (1) and (5) and § 15 (6) in the version of Article 9 of the Act of 19. December 2008 (BGBl. 2794), for the first time for the 2009 investment period, the income and corporate income tax is to be applied. Section 15 (7), as amended by Article 9 of the Act of 19. December 2008 (BGBl. 2794) shall apply in all cases where the income and corporation tax is not yet finely-fixed.(19) § 8 (3) and § 10 (1) sentence 3, as amended by Article 7 of the Act of 8. December 2010 (BGBl. 1768) are to be applied for the first time
1.
for the income and corporate income tax for the Assessment period,
2.
for the business taxes for the survey period,
are to be added to the intermediate income in an economic year of the between the company and the company, which was established after 31 December 2013. December 2010 begins. Article 20 (2), as amended by Article 7 of the Act of 8. December 2010 (BGBl. I p. 1768) shall apply in all cases where the income tax is not yet established.(20) § 1 (1) sentence 2, first half-sentence, and paragraphs 3 and 6, as amended by Article 6 of the Law of 26. June 2013 (BGBl. 1809) is to be applied for the first time for the 2013 investment period. Section 1 (1), second sentence, second half-sentence in the version of Article 6 of the Law of 26. June 2013 (BGBl. I p. 1809) shall apply to all predisposition which has not yet been passed. § 1 (4) and (5), as amended by Article 6 of the Law of 26. June 2013 (BGBl. I p. 1809) shall be applied for the first time for marketing years, which shall be in accordance with the 31. December 2012.(21) § 2 (5), as amended by Article 6 of the Law of 26. June 2013 (BGBl. 1809) is to be applied for the first time for the 2013 investment period. On request, § 2 (5) sentences 1 and 3, as amended by Article 6 of the Law of 26. June 2013 (BGBl. 1809), to be applied already in respect of investment periods before 2013, and to repeal or amend existing tax arreits. Section 8 (2), as amended by Article 6 of the Law of 26. June 2013 (BGBl. I p. 1809) is to be applied for the first time
1.
for income and corporate income tax for the Assessment period,
2.
for the business tax for the survey period,
for the intermediate income which is the result of an economic year of the between the company and the company, which was established after 31 December 2013. December 2012 begins. Articles 15 (1), 5 to 11, and § 18 (4) are in the wording of Article 6 of the Law of 26. June 2013 (BGBl. 1809) for income and corporate income tax for the first time for the 2013 investment period.(22) § 1, paragraph 4, in the 31. December 2014 will be applied for the first time in the 2015 assessment period.(23) § 6 (5) sentence 3 in the 31. December 2014 shall apply in all cases in which the tax due is not yet paid. Non-official table of contents

§ 22 Recast of the law

The Federal Ministry of Finance can read the text of this law in the respective applicable law. To be published in the Federal Law Gazans.