Regulation On The Determination Of Income For The Federal

Original Language Title: Verordnung über die Einkommensfeststellung nach dem Bundesversorgungsgesetz

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Read the untranslated law here: http://www.gesetze-im-internet.de/bvg_33dv_1961/BJNR000190961.html

Regulation on the income statement after the Federal (compensation pension regulation - AusglV) AusglV Ausfertigung date: 11.01.1961 full quotation: "compensation pension regulation as amended by the notice of July 1, 1975 (BGBl. I p. 1769), most recently by article 38 of the law of December 20, 2011 (BGBl. I S. 2854) is changed" stand: Neugefasst by BEK. v. 1.7.1975 I 1769, last amended by article 38 G v. 20.12.2011 I 2854 more to the stand number you see in the menu see remarks footnote (+++ text detection from validity: 1 1.1979 +++) (+++ no longer apply requirements due to EinigVtr accordance with article 109 No. 3 alia i DBuchst. mm G v. 8.12.2010 I 1864 mWv 15.12.2010 +++) heading: IdF d. Article 1 No. 1 V v. 20.12.1988 I 2451 mWv 1.1.1987 first section Schwerbeschädigte section 1 income income (1) that is to take this into account in determining the compensation pension, are all income in money or money value without regard to their source and nature, unless the Federal, this regulation or other legislation stipulate that certain income when determining the compensation pension shall be disregarded. It is irrelevant whether they are subject to tax or taken into account when determining a different performance.
(2) entitlements to benefits in money or money value as well as entitlements which might arise by filing a request for a such claim, are of the same the income; This is not true as far as they are not achieving or from ignorance or a contact reason have been asserted or not be asserted. The designated contact reason has assets in such a way that this reduced his income in determining the compensation pension to strengthen his compensation pension is to determine when he could not hit the available.
(3) income from current occupation (article 33, paragraph 1 and 2 of the Bundesversorgungsgesetzes) are also such income attributed to the types of income listed in § 33 para 2 of the Bundesversorgungsgesetzes accordance with the provisions of the income tax law; at bankruptcy compensation (Insolvency money) after the third book of the social code, gross income, which is based on the calculation of this performance is regarded as income from current employment. In particular 1 income from home and real estate belong to the other income in the sense of § 33 para 1 of the Bundesversorgungsgesetzes, 2. income from capital assets, 3. pensions from the statutory pension insurance and statutory accident insurance, 4. the old-age pension, the pension on account of reduced earning capacity, a pension due to death and the land tax pension according to the law about the retirement of farmers, as well as the production task pension and compensation money according to the law on promoting the adjustment of agricultural employment , 5. Wartegelder, pensions, widow's and orphan funds and other references and benefits from previous services, volunteer services, taking into account on a previous service or employment relationship, or a former self-employed professional activity or as additional services of a professional organisation an ongoing basis granted are 6, 7 money pensions and one-off benefits from private insurance contracts, 8 are services on the basis of maintenance claims, as far as to consider in determining the compensation pension , 9 led services, annuities, 10 transitional allowance, allowance, unemployment benefits and unemployment money.
(4) the income within the meaning of paragraph 3 sentence 1 and 2 are separated according to the § 2 para 1 of the income tax act to determine types of income. Deductions are allowed only to the extent as determined in this regulation or in other legislation. A loss of balance between individual types of income is not to undertake.

§ 2 to exclude income (1) in determining the compensation pension are not considered 1 to the subsistence costs based on the second book of social code, social assistance and similar services from public funds, whose grant or amount of compensation pensions is affected, grants the free welfare and voluntary welfare services by professional organisations that are based not on contributions, 2 services, which compensation for a special effort because of helplessness due to physical , mental or emotional disability (such as nursing allowance from the statutory accident insurance) or of more wear on clothes and wash caused by the disability be granted 3. civil blind money, 4. services according to the load balancing and the reparation claims Act; also interest charges with the exception of interest from a compensation as capital assets these services include, 5 (dropped out) 6 winter money according to § 102 paragraph 1 to 3 of the third book of social code, 7 services, which determines and therefore are not subject to payroll tax to cover a special effort, 8 children grants, allowances, Kinderzuschläge, Kindergelder and similar services, which are paid for children and the special amount for children according to § 8 of the Act concerning the granting of an annual special attention in the version of article VI No. 2 of the second act to unify and revision of salary law in federal and State Governments by May 23, 1975 (BGBl. I p. 1173), last amended by article 33 of the law of 6 December 1985 (Federal Law Gazette I p. 2154), or corresponding national or labour legislation; Amounts to hourly wages, local surcharges, sickness and unemployment benefits this similar income with regard to children increase, also when workers are excluded from the social allowance within the meaning of the applicable public service collective agreements, 9 benefits under the federal compensation law including the next applicable within the framework of section 228 compensation regulations, unless in its calculation benefits under the Federal count, 10 services for the Federal , the third part of the soldier Care Act and other laws, which declare the Federal applicable, with the exception of care sick pay according to the § § 16ff., of the transitional allowance pursuant to section 26 a and the compensation for lost earnings according to § 24 para 2 2(a) and 3 of the Bundesversorgungsgesetzes, 11 the covers from the statutory accident insurance and the difference between a supply according to bibliographical terms and the bibliographical accident compensation , if they cause a rest according to article 65, paragraph 1, of the Bundesversorgungsgesetzes, 12 benefits, refunds, and public and private health insurance subsidies paid to costs incurred as well as by makers of statutory pension insurance and statutory accident insurance age help for farmers; also benefits this kind beamten - and soldier-legal requirements, 13 aid and benefits that are paid according to staff regulations by authorities, establishments and foundations governed by public law 14 (dropped out) 15 services the carrier of pensions after § 258 of the fifth book of the social code and the provisions of the sixth book of social law book on the grant to the health insurance and long-term care insurance, grants according to § 4 para 3 , Article 59, paragraph 3, and § 60 para 1 of the second law on health insurance of farmers, as well as grants of the employer or of the Federal Agency for work on the health insurance contribution to section 257 of the fifth book of the social code or section 174 of the third book of the social code and post subsidies according to § 61 of the eleventh book of social code, 16 Bergmann premiums according to the law about Bergmann premiums as amended by the notice of May 12, 1969 (Federal Law Gazette I p. 434) , as last amended by the Act of 7 May 1980 (Federal Law Gazette I p. 532), 17 Christmas and new year bonuses up to an amount of 307 euro, marriage and childbirth allowances, anniversary gifts and similar one-time grants of the employer for special reasons, 18 operational benefits (E.g. free milk, free tobacco, free beer, free or discounted meals in the operation, food stamps), where they remain wage tax free, on services 19 reason of maintenance payments and voluntary maintenance payments , unless this regulation otherwise, as well as income from child assets according to article 1649 of the civil code, 20 are services based on the maintenance assurance and the maintenance advance Act, if they took the place of maintenance, does not take into account in the determination of compensation pensions, 21 transitional aid to sections 12 and 13 of the soldier supply law and transitional aid according to section 13 of the federal police officers act as amended by article 1 of the law on the personnel structure of the manslaughter by June 3, 1976 (Federal Law Gazette I p. 1357) , as amended by section 94 of the officials supply Act of 24 August 1976 (BGBl. I S. 2485), in conjunction with § 18 of the federal police officers act in the version applicable up to 30 June 1976, 22.
Grants from public funds for the promotion of students in higher schools and students in scientific colleges, other universities and colleges, as well as scholarships granted for the same purpose from foundations or other funding agencies, when their grant or height is influenced by the compensation pension, 23 housing under the housing benefit Act, 24 premiums according to the housing bonus Act and under the savings bonus Act, 25 services on base of a claim for damages , the of the corrupted according to the law about the advanced approval of claims for compensation for service - and work-related accidents by 7 December 1943 (Reich Law Gazette I p. 674), amended by the spinning new Regulation Act of April 30, 1963 (Bundesgesetzbl. I p. 241), can make claims unless based this claim on the same event as the claims under the Federal, sporadically occurring income as far as them not to ensure livelihood are 26 or at the point of a to the subsistence costs certain performance occur regularly with the exception of the result achieved recurring income. These include in particular inheritances, lottery winnings, reparations of the United Nations High Commissioner for refugees on the basis of article 2 of the agreement of October 5, 1960 (Federal Gazette No. 53 by March 16, 1961), services according the articles 9 and 10 of the employment protection act and severance pay, which are granted according to the legal regulations on marriage, 27 Ehrensold according to the law about titles, orders and decorations of 26 July 1957 (BGBl. I p. 844) , as last amended by article 33 of the law of April 24, 1986 (Federal Law Gazette I p. 560), 28 accident compensation after bibliographical accident care regulations, 29 capital-forming payments the employer after the fifth capital formation act in its current version, as far as lead them according to section 13, paragraph 1 of the Act to grant an employee savings bonus, as well as the workers savings allowance according to § 13 para 1 to 3 of this Act, but not capital equipment of parts of the salary within the meaning of § 11 of this Act , 30 allowances under section 28 of the Berlinförderungsgesetzes, 31 be applied benefits under the federal public services to promote the recording or maintaining employment, to education or vocational training, professional development and professional training, if at their rated, as far as the claim due to the power of sick pay or supply sickness on a social service providers have assumed 32. pensions from the statutory pension insurance, old-age pensions, pensions for disability and country duty pensions under the Act on the pension of farmers, , 33. Services on the basis of a claim for damages, except those services which connect one to the subsistence costs attributable to the compensation pension and certain income and have passed neither in whole or in part, according to section 81a of the Bundesversorgungsgesetzes, the place 34. interest to § 44 of the first book of social code, 35 the value in use of an apartment at home, a condo, a property-like Dauerwohnrechts and a free of charge licensed apartment , if the damaged inhabited the apartment itself, 36th thing reference value of a free housing, which stems from the transfer of property rights outlined in paragraph 36, or from an agricultural estate licensing contract, 37. Services on the basis of the guidelines for the program "Humanitarian emergency" in its up-to-date version.
(2) claims to the benefits referred to in paragraph 1 shall also be disregarded in determining the compensation pension.

§ 3 assessment of benefits in kind (1) the assessment of income, which do not exist in money (housing, food, heating and other payments in kind), depends on the social insurance fee regulation in its up-to-date version; free lighting is not to evaluate. § 2 para 3 of social insurance fees regulation; applies to the evaluation of the free apartment § 2 para 4 of social security charges order is ignored. The values set pursuant to sentences 1 and 2 are applicable in the period from July 1 of the application year of social insurance fees regulation until 30 June of the following year. Remuneration in kind contain no free food, so § 1 para 1 of valid in these periods cause reference regulations to assess is the free apartment with 31 per cent and the free heating with 9 per cent during the period from 1 July 1990 to 30 June 1991 the free apartment with 28 per cent and the free heating with 7 per cent and in the period from 1 July 1991 to 30 June 1992 of each relevant value after. In assessing any other remuneration in kind is section 3 para 3 of the social insurance fee regulation does not apply.
(2) paragraph 1 shall apply even if in a collective agreement, a tariff regulation, a company or service order, an operating agreement, other values have been set a work contract or any other contract.
(3) time services are to take account of income, is generally assume that they are done in the agreed amount. The turbos services taking into account are in some cases else services agreed agreed too high or too low, is so as to take account of income, what would be reasonable considering the actual conditions to afford.
(4) paragraph 1 shall not apply insofar as the value of a thing object determines the amount of money or a thing cover is determined according to type and quantity to the consumption by the beneficiaries, but to obtain a sum of money. As income, the cash or the achieved amount of money is taken into account.

Section 4 maintenance claims (1) as are other income in the sense of § 33 para 1 of the Bundesversorgungsgesetzes people with disabilities to take into account the performances of the spouse or partner due to a civil law maintenance claim. Maintenance is not legal, so applies to the assessment of the maintenance claim, that the dependent spouse or life partner from his gross income monthly retains at least the amount that is associated with the credit regulation, damaged the number of stages of 170 as the maximum amount of other income; This income of the kind referred to in article 2 are not considered.
(2) as other income in the sense of § 33 para 1 of the Bundesversorgungsgesetzes, also the maintenance of former spouses or life partners on the basis of a civil law maintenance claim must be considered.

§ 5 (dropped out) § 6 advertising costs with income from employment (1) when earnings from employment is considered an amount reduced advertising costs determined in accordance with the provisions of paragraphs 2 to 4, as far as the total amount of expenses to be taken into consideration is higher gross income in the sense of § 33 para 1 of the Bundesversorgungsgesetzes than 15 euro per month.
(2) in the case of using public transport between home and work, the cost of the cheapest tariff time card are taken into account. A bicycle is used except a public means of transport, an amount of $6 is in addition to the cost of the time card monthly account.
(3) in the case of use of own vehicle are to take into account the following monthly amounts for the duration of the employment relationship: a) when using a car 6 euros, b) when using a Kleinstkraftwagens (three - or quadricycle motor vehicle, whose motor has a displacement of not more than 500 cubic centimeter) 4.40 euros, c) use a motorcycle or a scooter 2.80 euros, d) when using a bicycle with motor 1.50 euros for each full km , the apartment of the workplace is located. The designated in any calendar month is less than 11 days, the rates on half reduced. For calendar months where the designated is not busy, are not to take into account expenses for a private motor vehicle.
(4) the designated outside the resort is busy, where he maintains a home stand, the demonstrably caused by leadership of double budget additional expenses, as well as taking advantage of existing tariff benefits actual trip costs of the second class for a week a family home are taken into account, as long as compensation for these additional expenses compensation in accordance with § 2 is not granted no. 7. A private house stand is then to assume if the designated has an apartment with its own or even purchased furniture. When unmarried an own level of home entertainment is also then to assume if they demonstrably wholly or mainly bear the cost for a household, which run together with next of kin, in particular with children or parents; the requirements are only met, if the IRS additional expenses as a result of the double budget has recognized as advertising costs within the meaning of the income tax act or the circumstances would recognize.

§ 7 (dropped out) section 8 income from agriculture and forestry, business and self-employed work
(1) in the case of income from agriculture and forestry (articles 13 and 14 of the income tax Act), business (paragraphs 15 to 17 of the income tax Act) and self-employed work (section 18 of the income tax Act) apply the profits that the disposition of the income tax basis are been as gross income in the sense of § 33 para 1 of the Bundesversorgungsgesetzes. A loss of balance between individual types of income is not to undertake (§ 1 para 4). Increased displacement are the profits according to paragraphs 7 b 7 d and 7 h to 7 k of the income tax Act, after section 82a, according to sections 14 and 15 of the Berlinförderungsgesetzes and to paragraphs 7 and 12 of the construction law be added to 82 g and 82i of the income tax implementing regulation, as far as exceed that according to article 7, paragraph 1 or 4 of the income tax Act permitted displacement for wear and tear. Write-downs are also after the §§ 7e 7 g of the income tax Act, section 3 of the Act of the Euroregions, the §§ 76, 81, must be added the 82d and 82f of the income tax implementing regulation, as well as the reserves formed pursuant to section 3 of the Act of the Euroregions. Exemption for capital gains are according to the § § 14, 14a, 16 para 4, § 17 para 3 and § 18 para 3 of the income tax Act and exemption according to § 13 para 3 of the income tax act not to take into account.
(2) a disposition of the income tax does not take place, the designated has to prove the profits. He is not able to, then the profits in consultation with the tax office are appreciated.

Section 9 income from agriculture and foresters, whose determined according to average rates are (1) gross income of land and forest managers, whose Gewinne are to determine, on the basis of provisions of the income tax law according to average rates shall apply by way of derogation from article 8 the sum of income determined in accordance with paragraphs 2 to 7 and taking same values, reduced according to paragraph 8 deductible charges and expenses.
(2) when monthly revenue and revenue-same values are sum 1 value of work performance (paragraph 3), 2nd Supplement for management (paragraph 4), 3. Reinertrag (paragraph 5) and 4 other revenue associated with the operation of agriculture and forestry (paragraph 7).
(3) as the value of the work performance, the amount is associated in the number of stages of 150 as the maximum amount of income from current employment in the applicable legal regulation adopted on the basis of § 33 par. 6 of the Bundesversorgungsgesetzes to be used is monthly. The auto ha of agricultural use including the to be included under paragraph 6 surfaces is less than 14 hectares, as per a hectare is a Vierzehntel of the value pursuant to sentence 1; Here are areas of pastures and Hutungen with a quarter to consider on this related area. Parts of less than 0.5 hectares are on full hectare down and parts of 0.5 hectares of shall be rounded off to full hectare upwards. The value approach is self managed area of agricultural use to 4 hectares at 30 per cent, from 5 to 8 hectares to 20 per cent, 9 to 11 hectares to cut 10 per cent. From the amount determined pursuant to sentence 1 or pursuant to sentences 2 to 4 are however not over this amount, to pull off but at least 36 euro, 70 and 80 15 per cent of the amount, but at least 46 euros, and of 90 and 100 25 per cent of the amount in a degree of injury consequences from consequences of injury and other health disorders by 50 and 60 10 per cent of the amount, , but at least 66 euro.
(4) the contract for management is to apply monthly 0.4 per cent of the comparison value of agricultural use including the areas to be included under paragraph 6.
(5) the Reinertrag of the agricultural use including the areas to be included pursuant to paragraph 6 is monthly with 1.4 per cent of the comparative values of these uses. The damaged not only operates the agriculture and forestry as a result of a third party's right of participation a partial amount corresponding to his share of the company is to be so; This also applies if the operation is part of the is a general community property.
(6) in determining gross income according to the paragraphs 2 to 5 are areas of horticulture, wine or of special crops only to include when the gain for these areas at the disposition of the income tax is separately determined (paragraph 7 sentence 2).
(7) one-twelfth of the tax associated with the income from agriculture and forestry lease is considered other revenue associated with the operation of an agriculture and forestry each month. Any profits from sustainable or one-time operating revenue (E.g. from forestry, horticulture, viticulture, special crops, livestock sales, leading services or affiliated) include other revenue even when the investment income tax. Also, income tax established at the disposal or removal of land developed, with a twelfth is to apply; the exemption of the income tax Act are not to be considered. Paragraph 5 sentence 2 shall apply accordingly.
(8) from the sum of revenues and revenue-same values to deduct 1 one-twelfth of the pure lease issued during the calendar year, but not more than also one twelfth of the turbos loads as well as of those debt interest and other constant loads, the operating expenses are an amount equal to the amount resulting from paragraph 5 of the leased land; Paragraph 5 sentence 2 shall apply accordingly, 2. in exceptional circumstances that affect the income only in individual years (especially when crop failures, animal diseases or similar damage due to force majeure), an amount from the values of paragraphs 3 to 5 a in consultation with the competent tax authorities to calculate to be determined percentage is.
The interest is referred to under 1 granted lump-sum payment according to §§ 72 to 80 of Bundesversorgungsgesetzes or a pension capitalization after the bond Cap law KOV from April 27, 1970 (Bundesgesetzbl. I p. 413) for the length of the compensation period one-tenth, when an indemnity is limited to a period of five years a twentieth, annual amount of underlying the severance or capitalization equal if the lump-sum payment for the acquisition or the strengthening of real estate belonging to the agricultural and forestry assets has been granted. As far as turbos loads or other constant loads as benefits in kind are provided, article 3 shall apply accordingly for their evaluation.
(9) the amount of revenue and revenue-same values is to round off to full euro and to round the sum of deductible charges and expenses on full euro.
(10) the entire operation is leased, comparison values relevant for the lessor are so when determining value according to paragraphs 4 and 5; the unit value for individual to leased land is not known, is the appropriate use of the property area the average hectare to go out.

§ 10 income from work for family members (1) oriented works, by a family member of an agricultural or forestry or commercial entrepreneur or one provided by standing on profit in independent work, is regarded as employed work in the sense of § 19 para 1 No. 1 of the income tax act. None or a disproportionately low remuneration is granted, then the value of work performance under consideration of the overall circumstances is appreciate. This remuneration customary manner granted a peer for a similar work of same size in a foreign company serves as a rating scale. Reasonable amounts are exploitable labor of the people with disabilities and economic performance of the company into account.
(2) business within the meaning of paragraph 1 is the one on whose behalf the company goes.

§ 11 (1) income are income from capital assets (§ 20 of the income tax Act) the surplus of revenue over the advertising costs (sections 8 and 9 of the income tax Act). Amounts can be removed according to § 9a of the income tax act.
(2) income within the meaning of paragraph 1 shall be disregarded, unless they total each year not exceed 307 euro.

§ 12 income from home and real estate, as well as from subletting (1) are the surplus of annual revenue on the advertising fee income from House and land ownership. The revenues consist of rent without the recoverable cost of ownership or lease. The advertising lump sum to be used by the total amount of revenue is 50 per cent of this total.
(2) paragraph 1 shall apply accordingly if the beneficiaries not yet in the land register as the owner is registered, but has taken over the uses and loads from the House and land as an owner.
(3) as income from the rental of furnished rooms, 20 per cent of the revenue referred to in paragraph 1 are to be set 2;. the wear and tear of the furnishings is taken into account here. Renting empty housing under the revenue shall apply only in so far as income, as they referred to in paragraph 1 sentence 2 exceed the prorated rent. Paragraphs 1 and 2 shall not apply.

§ 13 (fallen away) second section widows, widowers, surviving spouse and orphans section 14 application of the provisions of the first section
(1) the provisions of articles 1 to 12 shall apply widower, surviving spouse and orphans for widows, as far as nothing else results from the federal or the following provisions.
(2) section 2 para 1 No. 8 does not apply to widows, widowers and surviving life partners. However, the mentioned services remain up to the amount of the childcare that grant is not taken into account in calculating the widow's and widower's compensation pension for the children concerned. In addition, are not considered children benefits or similar benefits that are granted for children who are not entitled to orphan's pension after the Federal.
(3) in determining the widow's compensation pension wiederaufgelebte supply and pension rights disregarded, after resolution of a new marriage or civil partnership unless the pension after the Federal, which has their right reason in the new marriage or civil partnership, will be applied on them.
(4) in determining pursuant to section 44 para 2 of the Bundesversorgungsgesetzes wiederaufgelebten widow compensation pension apply supply and pension rights, which derive from the previous marriage or civil partnership, also in so far as income, as claims arising from the new marriage or civil partnership to be on it. However, are services that derive from the new marriage or civil partnership and credit according to § 44 par. 5 of the Bundesversorgungsgesetzes are not taken into account.

§ Costs 15 special provisions for widows, widowers, surviving spouse and orphans (1) during professional absence of a widow, a widower or a surviving spouse by the preservation of children until the end of compulsory schooling people or by physically or mentally infirm children, so is considered gross income an amount reduced to the necessary expenses of income identified taking into account the provisions of this regulation.
(2) other income within the meaning of article 47 paragraph 2 in conjunction with § 33 para 1 of the Bundesversorgungsgesetzes are also services on the basis of a civil law maintenance claim against the parents for orphans. A maintenance amount is not legal, is the assessment of the claim, with the exception of the claim of an unmarried child against his father, to assume that a parent retains at least the amount that is associated with the credit regulation, damaged the number of stages of 170 as the maximum amount of other income every month from his gross income. This income of the kind referred to in paragraph 2 shall be disregarded; § 14 paragraph 2 shall apply. The amount referred to in sentence 2 increases for each additional dependent child to the amount that is associated with the credit regulation, damaged the step number 5 as the maximum amount of other income.
Third section the provisions of articles 1 to 12 shall apply parents section 16 (1) for parents, insofar as nothing else results from the federal or the following provisions.
(2) section 2 para 1 No. 10 shall apply only insofar as section 55, paragraph 1, sentence 1, letter c of the Bundesversorgungsgesetzes does not preclude.

Appendix to § 3 rules for the determination of the value of benefits in kind -.