Law On The Promotion Of The Berlin Economy

Original Language Title: Gesetz zur Förderung der Berliner Wirtschaft

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Law on the Promotion of the Berlin Economy (Berlinförderungsgesetz-BerlinFG)

Non-official table of contents

BerlinFG

Date of issue: 07.03.1950

Full quote:

" Berlinförderungsgesetz in der Version of the Notice of 2. February 1990 (BGBl. 173), as last amended by Article 2 (5) of the Law of 5. December 2006 (BGBl. I p. 2748) "

:Recaught by Bek. v. 2.2.1990 I 173,
as last amended by Art. 2 para. 5 G v. 5.12.2006 I 2748

For details, see Notes

Footnote

(+ + + Text evidence: 29.8.1980 + + +)
(+ + + For application). cf. § 31 + + +)

Non-official table of contents

Content overview

Section I
Sales tax advantages and taxes on income and income, Granting an investment allowance
Article I
Value Added Tax benefits
Berlin entreptite's shortening claim§ 1
Internal revenue reduction entitlement§ 1a
(lifted)§ 2
Restricted to business § 3
Exceptions Restrictions§ 4
Berliner Entrepreneurs, West German entreprenter§ 5
Manufacturing in Berlin (West)§ 6
Berlin value added ratio§ 6a
Terms§ 6b
Berliner Vorleistungen§ 6c
BemessBase § 7
(lifted)§ 8
Enclosure and promotion§ 9
Buchmoderate Evidence§ 10
Method of cutting§ 11
Omission of the shortening claims§ 12
(lifted) § 13
Article II
Taxes on Income and Income Tax
(repealed)§ 13a
Increased offsets for assets of fixed assets§ 14
Increased offsets for multi-family homes § 14a
Increment Dislocations for multi-family residential modernisation§ 14b
Increased offsets for building measures in buildings to create new rental properties§ 14c
Increased offsets for social-binding dwellings § 14d
Increment Dislocations for single-family homes, two-family homes and condominities § 15
Lots with limited liability§ 15a
Tax treatment of the home used for your own home purposes § 15b
Tax reduction for loans for the financing of company investments§ 16
Tax discount on loans to finance construction work§ 17
Application of § § 16 and 17 by employees§ 18
Article III
Investment supplement
Investment allowance for investment in Berlin (West)§ 19
Persecution of offenses in accordance with § 264 of the Criminal Code§ 20
Section II
Tax Relief and Employee Benefits
 Article IV
Income Tax (payroll tax) and corporate income tax
Discount Tax on income tax and corporate income tax§ 21
Discount of assessed income tax on employees ' allowances§ 22
Revenue from Berlin (West)§ 23
Treatment of organic companies and associated companies § 24
Calculation of the discount on income tax and corporate income tax§ 25
 Wage Tax Reduction§ 26
Determination of the partial amounts of the usable equity of unrestricted taxable entities § 27
Article V
Workers ' discount in Berlin (West)
Advantages of allowances§ 28
Supplementary Rules§ 29
Application of criminal and fine rules of the tax order § 29a
Article VI
Ermizing rules§ 30
Section III
Final specifications
Scope§ 31
empowerment§ 32
Section IV
Berlin clause§ 33

Section I
benefits in VAT and taxes from Income and income, granting of an investment allowance

Art I
Value Added Tax

unofficial table of contents

§ 1 Berlin entreprentier's reduction claim

(1) If a Berlin entrepre has delivered goods to a West German entrepre, he is entitled to: To reduce the turnover tax owed by him by 2 of the hundred of the remuneration agreed for these goods if the goods have been manufactured in Berlin (West) and from Berlin (West) to the remaining scope of this Act .(2) If a Berlin entrepre has used items manufactured in Berlin (West) as part of a work delivery outside of Berlin (West) as a part, he shall be entitled to charge the sales tax due from him by 2 of the goods he has received. A hundred of the charges on these objects shall be reduced if the items have been specially calculated.(3) If a Berlin-based entreptite has made works for a West German entrepre in Berlin (West), he is entitled to reduce the sales tax owed by him by 2 of the hundred of the remuneration agreed for these benefits if the processed or processed items from Berlin (West) to the rest of the scope of this Act.(4) If a Berlin entrepre has leased or leased property to a West German entrepre, he shall be entitled to pay the sales tax owed by him by 2 of the hundred of the remuneration agreed for the release of these goods. Cut if the items from the Berlin entrepre after the 31. This law was established in Berlin (West) in December 1961 and is subject to the remaining scope of this Act.(5) If a Berlin entrepre has left a film to a West German entrepre for evaluation in the rest of the scope of this Act, he shall be entitled to pay the sales tax owed by him by 6 of the hundred of the sales tax he has owed for the purpose of the evaluation. to cut agreed pay if the films are after the 31. They were produced in Berlin (West) in December 1961.(6) If a Berlin entreptite has executed one of the following benefits for a West German entrepre, he shall be entitled to reduce the turnover tax owed by him by 10 of the hundred of the remuneration agreed for these benefits:
1.
technical and economic advice and planning for facilities outside of Berlin (West) including the production of design, calculation and operating documents and the monitoring of the execution if the entrepre has been active exclusively or for the most part in Berlin (West). This shall also apply where the performance referred to in the first sentence is part of a work delivery, provided that the remuneration paid for the benefit has been particularly calculated and does not already constitute the remuneration for the goods benefiting from the provisions referred to in paragraph 2.
2.
The omission of commercial practices, experiences and data processing programs, which are exclusively or largely part of Berlin (West) developed or obtained;
3.
data processing with assets installed in Berlin (West);
4.
the release of designs produced in Berlin (West) itself for promotional purposes, model sketches and fashion photographs;
5.
the other services of the advertising agents and advertising agencies, which are usually and exclusively used for advertising or public relations, as well as the corresponding entrepreneurs of the Public relations, if the entrepre has been active exclusively or for the most part in Berlin (West);
6.
which is directly related to the operation Berliner Film-und Fernsehateliers (Berliner Film-und Fernsehateliers)-related services for the production of image and sound carriers, provided that they are intended for evaluation in the rest of the scope of this law; this does not apply to film and television studios, which are companies governed by public law or in the form of private companies whose shares belong to only legal persons governed by public law and whose income is only to those legal persons
7.
The omission of preprint and imprint rights as well as of the rights of performance, broadcasting and film rights, including for the purpose of expulsive utilization, to the Berlin (West) itself, and works produced in Berlin (West);
8.
The evaluation and release of information and press releases by Newspaper cut-off offices;
9.
The omission of sound-negative or mixed-bands produced in Berlin (West) for evaluation in the rest of the rest Scope of this Act.
(7) In the cases of paragraphs 1 to 4, the benefits shall be carried out by a Berlin-based entrepre whose Berlin value-added ratio (§ 6a (1)) has been more than 10 in the penultimate marketing year, according to the percentage of the reduction (reduction rate) shall be increased, subject to paragraph 8, in the case of a value-added ratio in the penultimate marketing year
1.
from more than 10 to less than 30 to 1.35 plus 6.5 from the hundred of the value added ratio,
2.
from 30 to 11 from the hundred of the value added ratio.
The reduction rate must not exceed 10. It shall apply for the whole period of taxation and shall be granted only on a specific request. The application must be accompanied by a calculation of the Berlin value added ratio according to officially prescribed form.(8) The increased rate of reduction referred to in paragraph 7 shall not apply to the deliveries of the goods referred to in § 4 (2) if the Berlin entrepellant did not manufacture the items themselves.(9) The reduction rates referred to in paragraphs 1 to 7 shall be reduced in each case
1.
for transactions carried out in accordance with the 31. 1 December 1991 and before 1 December 1991. July 1992, 30 out of hundreds,
2.
for sales, which are after 30 years of age. June 1992 and before 1 June 1992. In January 1993, 50 of the hundred and
3.
will be executed for sales after the 31. 1 December 1992 and before 1 December 1992. The reduced rate of reduction is to be rounded to two decimal places by 75% of the hundred.
(10) The conditions for the reductions provided for in paragraphs 1 to 7 above shall be documented in accordance with § 9 and in the accounts (§ 10).

footnote

(+ + + § 1: For application see § 31 para. 2 sentence 1 F. from 1991-06-24 + + +) A Non-Official Table of Contents

§ 1a The reduction claim for internal sales

(1) Has an entreptient object that he or she has in a permanent establishment in Berlin (West) in order to be used for commercial purposes in a West German permanent establishment and if a reduction claim is not given in accordance with § 1, the trader shall be entitled to pay the sales tax due from him by 3 of the hundred of the To shorten the settlement charges (Section 7 (3)) for the objects spent. The delivery of the goods to customers in the remaining scope of this Act, which are not West German entrepreneurs within the meaning of Article 5 (2), shall not be deemed to be commercial use, unless the objects in the West German The provisions of Section 6 (1) shall apply mutatily.(2) Where, in the cases referred to in paragraph 1, the goods are manufactured by a Berlin-based entrepre whose Berlin value-added ratio (Article 6a (1)) has been more than 10 in the preceding marketing year, the reduction rate shall be increased in the case of a Value added ratio in the penultimate marketing year
1.
from more than 10 to less than 30 to 2.35 plus 6.5 from the hundred of the value added ratio,
2.
from 30 to 11 per cent of the value added ratio, increased by a hundredpoint.
The reduction rate must not exceed 10%. . Section 1 (7) sentences 3 and 4 shall apply accordingly.(3) The rate of reduction referred to in paragraphs 1 and 2 shall be reduced
1.
for internal sales, which shall be in accordance with the 31. 1 December 1991 and before 1 December 1991. July 1992, 30 of the hundred,
2.
for internal sales, which are based on the 30. June 1992 and before 1 June 1992. January 1993, 50 of the hundred and
3.
for internal sales, which are based on the 31. 1 December 1992 and before 1 December 1992. The reduced rate of reduction is to be rounded to two decimal places by 75% of the hundred.
(4) The conditions for the reduction referred to in paragraphs 1 and 2 shall be documented in accordance with § 9 and in the accounts (§ 10).

footnote

(+ + + § 1a: For application, see § 31 paragraph 2 sentence 1 F. from 1991-06-24 + + +) unofficial table of contents

§ 2

- unofficial table of contents

§ 3 restriction to the Company area

The reductions according to § 1 are only granted if the Berlin entreptier has carried out the deliveries and other services within the framework of his company and for the company of the West German entreprenter. Section 5 (2) no. 4 remains unaffected.

footnote

(+ + + § 3: For application see § 31 paragraph 2 F. from 1991-06-24 + + +) Non-official table of contents

§ 4 Exceptions, Restrictions

(1) The reductions according to § 1 (1) and § 1a (1) shall not be granted for the delivery, the delivery or the acquisition of the following items:
1.
Original works of plastic, painting and graphic arts no longer living artist;
2.
used wares;
3.
antiquities;
4.
Stamps;
5.
Gemstones and gemstones (semi-precious stones), also synthetic, as well as objects in Connection with these stones, with the exception of diamond tools (tools with working part from industrial operators);
6.
real pearls, including cultured pearls, as well as Articles in conjunction with these beads;
7.
Precious metals and precious metal alloys in the form of raw and semi-finished material as well as finished articles of precious metals or Precious metal alloys (which do not include products coated with precious metals or precious metal alloys);
8.
Tin, bismuth and cadmium, as well as alloys, the more as 20 of the hundreds of tin or more than 3 of the hundreds of bismuth or cadmium, in the form of raw materials and semi-finished products, and of finished products. This does not apply to finished products made of tin which have been manufactured by a Berlin-based entrepre whose Berlin value-added ratio (§ 6a (1)) has been more than 50 in the previous marketing year, and for Print products;
9.
Mercury;
10.
Non-ferrous metals and non-ferrous metal alloys, to the extent that: not listed in paragraphs 8 and 9, in the form of pre- and raw materials which have not been produced by a Berlin entrepre by thermal refining or alloying in Berlin (West);
11.
Drinking spirits as defined by the Branntweinmonopol Act in the revised version published in the Bundesgesetzblatt, Part III, outline number 612-7, in each of the Current version and semi-finished products for the production of drinking spirits, with the exception of essences, which have not been bottled in a plant in Berlin (West) in containers up to 10 litres. Sentence 1 shall not apply to semi-finished products obtained by distillation in a distillery or in a cleaning plant in Berlin (West);
12.
meat and Edible offal of bovine animals, calves, pigs and sheep, fresh, chilled or frozen, except where
a)
Meat and edible offal of animals that have been slaughtered in Berlin (West) and disassembled into commercial parts,
b)
Meat that has been won in Berlin (West) by complete bonuses of heads, pork, calf or sheep halves, as well as beef quarters. It is not necessary to debonate the cotelet strands, ham, the heads of pigs, ice and top legs of pig halves as well as the heads, feet and tails of calves and sheep halves. The deliveries and internal sales of these non-boned items are not favoured,
c)
Meat from Berlin (West) dismantled carcases in individual packages up to to 1,000 g;
13.
a)
roasted coffee (subheadings 0901.21 and 0901.22 of the Customs Tariff), unless all the processing and processing necessary for its manufacture (excluding the removal of the extract) of caffeine and irritants), including packaging usual for sale to final consumers (individual packs of up to 1,000 g) in Berlin (West),
b)
Excerpts, essences and concentrates of coffee (subheadings 2101 1011 and 2101 1019 of the Customs Tariff), to the extent that these items do not require all of them to be made Processing and processing operations (excluding the removal of caffeine and irritant) in Berlin (West)
14.
cigarettes, smoking tobacco and cigars, in so far as these objects do not contain all the processing and processing necessary for their manufacture (except for the removal of nicotine and other tobacco products and the manufacture of mixed cigar inlay) including the packaging usual for sale to end users in Berlin (West);
15.
scrap, old and waste materials, including Processing waste.
(2) As far as a reduction is not excluded in accordance with paragraph 1, the pay or the billing fee is to be reduced at
1.
Raw masses (marzipan, persipan and nouga masses) and core preparations (peeled or crushed almonds, hazelnuts, cashing nuts, apricot kernels, peach nuclei) for the reduction according to § 1a (1) by 25 of the hundred;
2.
Copper and copper alloys in the form of pre- and raw material for the reduction in accordance with § 1a (1) by 50 of the hundred;
3.
Drinking spirits and semi-finished products for the manufacture of drinking spirits, with the exception of essences, for the reductions according to § 1 (1) and § 1a (1) with the following conditions:
a)
From the pay or the billing fee, the branded wine levies are to be eliminated.
b)
The remuneration or billing fee reduced in accordance with point (a) is to be reduced by 40 per cent, if the items have been produced by a Berlin entreprenaty, whose The Berlin value added ratio (§ 6a (1)) in the penultimate marketing year is less than 10.
c)
The basis of assessment pursuant to points (a) and (b) is to be set at twice the amount;
4.
meat and edible slaughterhouse, in so far as the items are referred to in paragraph 1 (12) (a), (b), first sentence, and Point (c), for the reduction according to § 1a (1) by 50 of the hundred;
5.
roasted coffee (paragraph 1 (13) (a)) for the reductions in accordance with § 1 (1) and (§ 1) (1) and (§) 1a (1) by 60 of the hundred. The fee or charge shall not exceed DM 7.20 per kilogram after the reduction;
6.
extracts, essences and concentrates of coffee (paragraph 1, point 13) (b) for the reductions pursuant to § 1 (1) and § 1a (1) by 8.30 DM per kilogram, in the case of objects in liquid form by DM 8,30 per kilogram of dry mass, provided that the tax base contains the coffee tax;
7.
Cigarettes and smoking tobacco for the reductions according to § 1 (1) and § 1a (1) by the tobacco tax included in the tax base. The resulting amount shall be increased by 33 from the hundred;
8.
other services used for advertising or public relations (§ 1 (6) (5)) for the reduction in accordance with § 1, para. 6, the fees paid to third parties for the execution of advertising;
9.
cocoa products (cocoa mass, cocoa cake, also Low-fat, cocoa butter) as well as cocoa powder, also low-fat,-not sugar-, couverture, milk chocolate-and chocolate masses-with the exception of ready-made chocolate for final consumption-for the reduction in accordance with § 1a (1) (5) from the hundred.
The reductions in the pay or settlement fee are to be proved in the accounts (§ 10).(3) The Federal Government may, with the consent of the Federal Council, determine by means of a regulation that the reductions pursuant to Section 1 (1) or (1a) (1) shall not be applied in respect of certain items if, by virtue of these advantages, the existence of a of the relevant parts of those West German entrepreneurs who supply objects of the same type.

Footnote

(+ + + § 4: For the first application, see: § 31 paragraph 2 F. from 1991-06-24 + + +) unofficial table of contents

§ 5 Berlin entrepreneurs, West German entrepreneurs

(1) Berlin entrepreneurs as defined in this law is
1.
an entreprender who has his management in Berlin (West), also with his other The scope of this Act, unless the provision of paragraph 2 (2) applies;
2.
located in Berlin (West). Establishment of an entrepre who has its management in the rest of the scope of this law or abroad.
The condition is that the management (number 1) or the establishment (number 2) before the 3. It was established in Berlin (West) in October 1990. The second sentence shall also apply to the Berlin establishment of the operator referred to in § 1a.(2) West German entreprenter for the purposes of this law is
1.
an entrepreer who is his management in the rest of the scope of this Act, with its premises situated in the rest of the scope of this Act;
2.
a further scope of this Act of a Berlin entreprenter's premises if it has completed the sales business with another Berlin entreprenter in its own name; paragraph 1, sentence 2, shall not apply;
3.
a company's premises, located outside the scope of this law, to be located outside the scope of this law. has;
4.
a legal person under public law and a political party in the remaining scope of this law, even if the supplies and other

Footnote

(+ + + § 5: For the application, see § 31 paragraph 2 F. from 1991-06-24 + + +) Non-official Table of contents

§ 6 Manufacture in Berlin (West)

(1) A production in Berlin (West) is available if an object of other marketability has been created by processing or processing in Berlin (West) according to the traffic fit. , unless the subject-matter has only been treated slightly in Berlin (West). Marking, refilling, refilling, sorting, assembling acquired objects to aggregate and the affixing of tax marks shall not be considered as processing or processing.(2) Further condition for a production in Berlin (West) is that the Berlin value added ratio (Section 6a (1)) of the Berlin entrepre, which has treated the subject in Berlin (West) more than slightly in the sense of paragraph 1, is in the penultimate position. at least 10 in the marketing year. Sentence 1 shall not apply to the objects referred to in Article 4 (2), first sentence, no. 2 to 5 and 9.(3) Paragraph 2 shall apply in respect of works of work. A work performance by a Berlin entreprenter is also available if he or she allows the work to be carried out in whole or in part by another Berlin entreprenter.(4) Films are deemed to be produced in Berlin (West), if the studio recordings are exclusively or almost exclusively in Berlin studios and the technical services (editing, music recordings, mixing and mass copies) are exclusively or almost exclusively have been carried out exclusively in Berlin-based film technology companies. Sound negative and mixed bands of synchronous versions are deemed to be produced in Berlin (West), if the technical services have been carried out exclusively or almost exclusively in Berlin (West).

Footnote

(+ + + § 6: For application see Section 31 2 F. from 1991-06-24 + + +) Non-official table of contents

§ 6a Berlin value added ratio

(1) The Berlin value added ratio in the sense of this The law is the percentage that results from the ratio in which the Berlin value added is the economic turnover of the Berlin (West) business premises of the Berlin entreprenter. In the cases of Section 2 (2) (2) of the VAT Act, the company is to be regarded as the company's premises.(2) As a Berlin value added, the sum of
1.
applies to the Berlin profit (§ 6b para. 1),
2.
the Berliner Arbeitslöhnen (§ 6b Para. 2),
3.
the accolation amounts for certain Berliners Employees, for Berlin apprentices and for Berlin entrepreneurs who are not corporate bodies, personal associations or property funds within the meaning of § 1 (1) (1) (1) (1) to (6) of the Corporate Tax Law (§ 6b (3)),
4.
the expenses for securing the future of Berlin employees (§ 6b para. 4),
5.
the Berliner Interest (Section 6b (5)),
6.
Berlin depreciation (Section 6b (6)),
7.
Maintenance costs for removable movable and non-movable assets used in the Berlin (West) premises of the Berlin entrepellate,
8.
The rental and pay expenses as well as the hereditary building interest for the use of movable and immovable property in the Berlin (West) premises of the Berlin office Trader and
9.
The creditable value of Berliner Vorleistungen (§ 6c).
The same amounts may only be set once in one of the numbers 2 to 9. The amounts referred to in paragraphs 2 and 4 to 8 shall be included only in so far as they have lessened the Berlin profit. The rates 2 and 3 shall not apply to activated own services.(3) Economic turnover shall be considered to be the economic performance attributable to the premises of the Berlin-based operator situated in Berlin (West) as an economic turnover. It includes
1.
the transactions referred to in Article 1 (1) (1) (1) (1) to (3) of the VAT Act, including: the non-taxable transactions outside the survey area with the tax bases according to § 10 of the VAT Act,
2.
the transfer of objects to Parts of the company outside of Berlin (West) at market prices excluding VAT,
3.
The changes in the stock of processed unfinished products and finished products are to be found in the Manufacturing costs and
4.
Other capitalized benefits at manufacturing cost.
Economic sales may be excreted
1.
The deliveries and omissions of items not manufactured in Berlin (West) and other Services of non-Berlin origin up to 25 per cent of the economic turnover and
2.
the turnover to be attributed to the amounts referred to in § 6b (1) sentence 2
The tobacco tax, the wine taxes and the coffee tax remain out of approach in determining the economic turnover, insofar as it has paid the Berlin entreprenchman.(4) The Federal Government may, with the consent of the Federal Council, with the consent of the Bundesrat, to preserve the regularity of taxation, to eliminate the imparities in cases of hardship or to simplify the taxation procedure, to the extent of the Determining the value of Berlin's value-added and the economic turnover.

Footnote

(+ + + § 6a: For application see Section 31 (2) and 3 sentence 2 F. from 1990-02-02, F. from 1991-06-24 + + +) unofficial table of contents

§ 6b terms

(1) As a Berlin profit within the meaning of section 6a (2) no. 1 the profit determined for the purpose of income tax, which has been achieved in the premises situated in Berlin (West); in the case of corporate bodies, persons ' associations and assets of property within the meaning of the corporate tax law, are those for purposes of the income generated by the corporation tax on the basis of the corporation tax. In the determination of the Berlin profit, no account is taken of
1.
Gains and Disposal losses within the meaning of § § 14, 14a, 16 and 18 (3) of the Income Tax Act,
2.
profits and losses arising from the liquidation and settlement (liquidation) of Entities (§ 11 of the Corporate Tax Law),
3.
profits and losses from asset purchases of assets,
4.
Profits and losses arising from the sale or collection of orbital securities,
5.
Revenue of the type mentioned in § 20 (1) and (2) of the Income Tax Act and
6.
Shares in profit an open trading company, a limited partnership, or any other company in which the shareholders are to be regarded as a carrier within the meaning of the Income Tax Act.
(West) and in other places, the Berlin profit shall be the part of the total profit, adjusted by the amounts referred to in the second sentence, resulting from the ratio in which the Berlin wages (paragraph 2) to the sum of the amounts of the total profits are adjusted. Wages paid for workers employed in all establishments are paid.(2) In the sense of Section 6a (2) (2) (2) (2), the Berliner Arbeitslöhne shall be subject to the non-allowance-benefit paid under Section 28 of the Income Tax Act or under Article 40 of the Income Tax Act or under a double taxation agreement. Wages as far as the conditions of Section 23 (4) (a) are fulfilled. This does not include severance agreements because of a resolution of the employment relationship caused by the employer or pronounced in court.(3) For the purposes of Section 6a (2) (3), the amounts of the financial statements shall be
1.
in the cases in which the Berliner Individual employee's working wage exceeds the annual amount of the relevant contribution ceiling in the general pension scheme, three times the amount exceeding 80% of this year's amount,
2.
three times the allowances paid to people who are employed for their vocational training, if the remuneration to the Berlin wages is in accordance with paragraph 2, a maximum of 60 per cent of the annual amount of the relevant contribution ceiling in general pension insurance per person, and
3.
210 of the hundred of the Annual amount of the relevant contribution assessment limit in the general pension insurance if the Berlin entrepellant does not have a corporation, association of persons or property in the sense of Section 1 (1) (1) (1) (1) to (6) of the Corporate Tax Law .
(4) As expenses for the safeguarding of the future of the Berlin employees within the meaning of Section 6a (2) No. 4, all expenses of the employer to be employed by Berlin employees or persons close to them in the event of the illness, of the Invalidity, invalidity, age or death. Berliner Employees are persons to whom work wages for employment in Berlin (West) flow from a current or an earlier service ratio. To the extent that expenses cannot be clearly attributed to Berlin employees, the proportion of these expenses arising from the ratio of the Berlin wages to the sum of the wages of employees (paragraph 1, sentence 3) is to be applied.(5) As a Berlin interest within the meaning of Section 6a (2) (5), all interest and similar expenses shall apply to foreign capital of the premises situated in Berlin (West). This also includes the remuneration of silent partners who are not to be regarded as a carrier within the meaning of the Income Tax Act. If the entrepre has establishments in Berlin (West) and in other places, the first sentence of the first sentence of the first sentence of the Berlin interest shall be determined accordingly.(6) As Berlin depreciation within the meaning of Article 6a (2) (6),
1.
shall apply to the dislocations for wear and wear. or substance reduction,
2.
the increased offsets,
3.
the Special Depreciation,
4.
the depreciation to the lower part value and
5.
Section 6 (2) of the Income Tax Act as operating expenses,
which relate to movable and immovable property, which can be used for the fixed assets of the residents of Berlin (West) The premises of the Berlin entreprenter are part of and used there.

Footnote

(+ + + § 6b: For application see § 31 paragraph 2 F. from 1991-06-24 + + +) Non-official Table of contents

§ 6c Berliner Vorleistungen

(1) As a Berlin service within the meaning of Section 6a (2) (9),
1.
the deliveries of items made by another entreprender in Berlin (West) to a Berlin (West) permanent establishment of the Berlin entreprender, if the Items belonging to the Berlin businessman for the receipt of goods or materials belong or are intended as goods enclosures of the distribution; except for the delivery, delivery or acquisition pursuant to section 4 (1) of the cuts are not granted ,
2.
the following other services, the premises of another entreptier situated in Berlin (West), to a Berlin (West) lecturing service Premises of the Berlin entreprenter:
a)
the works which are the product of the goods or services. Material input to be allocated and executed in Berlin (West),
b)
technical and economic advice and planning for plants, including the Production of design, calculation and operating documents and the supervision of the execution as well as business management consulting, with the exception of legal and tax advice, if the contractor is responsible for these services.
c)
the release of commercial practices, experience and data processing programs, which have been developed or obtained exclusively or for the most part in Berlin (West),
d)
data processing with in Berlin (West) installed Installations,
e)
the dismissal of designs produced in Berlin (West) for advertising purposes, model sketches and fashion photographs,
f)
the other services of advertising agents and advertising agencies, as well as corresponding entrepreneurs, which are usually and exclusively used for advertising or publicity purposes the public relations work, if the entrepre has become active in these services exclusively or for the most part in Berlin (West),
g)
the omission of Teaching, industrial and advertising films produced in Berlin (West),
h)
the services directly connected with the operation of Berlin Film and TV studios for the Production of photographic and sound carriers; this shall not apply to film and television studios operated by legal persons governed by public law or in the form of private companies, whose shares are only legal persons of the Public law and the proceeds of which are only granted to these legal entities, and
i)
the cleaning of in Berlin (West). Land.
2) The benefits of Berlin are to be calculated with the following values:
1.
in the case of paragraph 1, point 1, with the part of the fee resulting from the application of the supplier's prepayment ratio (paragraph 3) to the fee; the reductions in the remuneration according to § 4 Paragraph 2, first sentence, No. 3 (a) and (5) to (7) shall be taken into account. If the supplier is an entreponer whose total annual turnover has not exceeded 450,000 marks in the previous marketing year, a flat rate of 40 of the hundred may be applied instead of the pre-performance ratio calculated in accordance with paragraph 3. ,
2.
in the case referred to in paragraph 1 (2), with the remuneration, in the cases of the letter f reduced by the charges paid to third parties for the conduct of the advertising .
(3) The percentage of prepower is the percentage which results from the ratio in which one and a half times the Berlin wages (Section 6b (2)) on the economic turnover (Section 6a (3)) of the supplier is present. The percentage of the Vomhundreds is to be rounded up to the next 5 divisible integer. The rate of advance is to be determined after the last marketing year.(4) The supplier shall indicate the wholesale rate or the flat rate and the reductions in the remuneration on the invoice and the invoice transcript. If the calculation basis for the quotas changes retrospectively, the changes in the calculation of the rate of advance shall be taken into account for the first marketing year for which the trader does not yet have any invoices. was issued.(5) The entrepre, who carries out the benefits of Berlin in advance, has to prove their conditions and the calculation basis for the wholesale quota or the flat rate (§ 10).

Footnote

(+ + + § 6c: For application see Section 31 (1) 2 F. from 1991-06-24 + + +) Unofficial table of contents

§ 7 tax base

(1) For remuneration in the sense of this law does not include the sales tax. Section 10 (1) of the Sales Tax Act shall apply.(2) In § 1, the agreed fees shall be replaced by the agreed fees if the entreptier calculates the sales tax in accordance with the charges collected. Instead of the agreed fee, the collected fee and the date of the collection must be shown in the book. In the event of a change in the type of taxation, reduction amounts must not be used twice.(3) The amount of the settlement fee within the meaning of Section 1a (1) shall be the amount which the entreponer should have spent in order to obtain the object spent in the West German permanent establishment by a foreign contractor (market price without Sales tax). If a settlement fee is not to be determined in this way, the reduction shall be based on a maximum of 115 per cent of the production costs calculated in accordance with the income tax rules.

footnote

(+ + + § 7: For application see § § § § § § § § § § § § § § § § § § § § § § § § § § 31 para. 2 F. from 1991-06-24 + + +) Non-official table of contents

§ 8

- A non-official table of contents

§ 9 Shipment and transport evidence

(1) The proof that the items referred to in § 1 (1) and (3) and § 1a (1) are in the rest of the scope this law has been obtained by a consignment note, in particular by means of a consignment note, postal delivery note, connossement or their double pieces, or by any other commercially available proof, in particular by a certificate issued by the Contractors commissioned carriers, a shipping confirmation of the supplier or a receipt confirmation by the company's establishment or the acquirer or contracting entity in the remaining scope of this law, within the scope of this law. The other document shall contain at least the trade name and quantity of the goods, the date of dispatch or transport and the means of transport (e.g. rail or lorry). In addition, the document should contain the insurance of the exhibitor, that the information in the document has been made on the basis of business documents which are verifiable within the scope of this law.(2) The proof that the objects referred to in § 1 (4) and (5) and § 1 (6) (9) are used or evaluated in the remaining scope of this Act shall be provided by a certificate issued by the West German entreprenter, from which also the period of use or evaluation must emerge.(3) In justified cases, the tax office may, upon request, allow evidence to be held by other supporting documents.

footnote

(+ + + § 9: For application, see § 31 paragraph 2 F. from 1991-06-24 + + +) A non-official table of contents

§ 10 Book proof

(1) The prerequisites to be provided in the book must be clearly and easily verifiable from the accounting records. The books shall be within the scope of this Act.(2) As a rule, you want to record
1.
for the reductions according to § 1:
a)
the quantity and trade name of the items that are delivered or processed in the factory hn or have been processed,
b)
the nature of the manufacture of the object or the type of work in Berlin (West),
c)
the supplier and the day of delivery to the Berlin entreprender or the factory performer and the day of the work to the Berlin entreprender, if the Berlin entreprente den
d)
the nature of the performance within the meaning of Section 1 (6),
e)
the recipient of the delivery or other performance in the remaining scope of this law by name, name of the business branch or occupation and address,
f)
the day of dispatch or transportation of the item delivered or processed or processed in the form of a plant, referring to the receipts or the other documents (§ 9 para. 1),
g)
the time during which the leased or leased items are used in the rest of the scope of this law or the films, sound negas or Tapes of synchronous versions have been evaluated in the rest of the scope of this law, referring to the certificate issued by the West German entreprenter (§ 9 para. 2),
h)
in the cases of § 1 paragraph 7 the calculation of the Berlin value added ratio,
i)
in the cases of § 6c The nature of the Berlin advance and the creditable value,
j)
the agreed fee, with reference to the invoice transcript,
k)
in the cases of § 4, para. 2, the amount by which the fee is to be reduced;
2.
at the cut in accordance with § 1a:
a)
the quantity and the commercial name of the objects which are to be used in the West German
b)
the way in which the objects are manufactured in a factory in Berlin (West),
c)
the day the items have been received in the West German factory,
d)
Intended use,
e)
the billing fee and the type of investigation,
f)
in the Cases of § 1a (2) the calculation of the Berlin value added ratio,
g)
in the cases of § 6c the type of Berliner Vorleistung and the creditable Value,
h)
in the cases of § 4 paragraph 2, the amount by which the settlement fee is to be reduced.
.(3) The tax office may allow a taxally reliable operator to provide the accounting certificate in a different manner.

footnote

(+ + + § 10: For application, see § 31 paragraph 2 F. from 1991-06-24 + + +) A non-official table of contents

§ 11 Reduction procedure

(1) The reduction amounts according to § § 1 and 1a are due to the amount of the reduction due for a pre-registration period or tax period. Sales tax to be offset.(2) If charges or billing charges are reduced, the reduction amounts shall be repaid in accordance with § § 1 and 1a in so far as they are attributable to the reduction in fee. The amount to be repaid is to be added to the tax for the pre-registration period (tax period), in which the charges are reduced.(3) Paragraph 2 shall apply mutatically if the agreed charges have become unrecoverable. If the charges are subsequently collected, the entrepre can remake the reduction in the sales tax.

Footnote

(+ + + § 11: For application see § 31 paragraph 2 F. from 1991-06-04 + + +) unofficial table of contents

§ 12 omission of the shortening claims

Items that are entitled to the reduction according to § 1a are returned to Berlin (West) without the need for them in the rest of the scope of this Act of processing or processing within the meaning of Section 6 (1), the sales tax due shall not be reduced. If the West German contractor returns the goods to the Berlin supplier, the reduction in accordance with § 1 shall not be made. If the reduction has already been made, the amount of the reduction shall be repaid to the tax office.

footnote

(+ + + § 12: For application see § 31 paragraph 2 F. from 1991-06-24 + + +) unofficial table of contents

§ 13

-

Art II
benefits in income tax and income taxes

Non-Official Table of Contents

§ 13a

- Non-official Table of contents

§ 14 Increased offsets for exploitable assets of fixed assets

(1) In the case of abuseable assets belonging to the assets of a permanent establishment located in Berlin (West), and in respect of which the The conditions set out in paragraph 2 may be applied in the marketing year of the purchase or manufacture and in the following four marketing years in place of the deductions for wear to be measured in accordance with Section 7 of the Income Tax Act up to a total of 75 of the hundred of the cost of production or production. From the marketing year in which increased dislocations in accordance with the first sentence can no longer be carried out, at the latest from the fifth marketing year following the marketing year of the purchase or manufacture, the dislocations shall be calculated on the basis of: Wear in accordance with § 7a (9) of the Income Tax Act.(2) The increased dislocations referred to in paragraph 1 may be used
1.
for new mobile Economic goods which remain in a permanent establishment located in Berlin (West) at least 3 years after their acquisition or production;
2.
for in Berlin (West) immovable property situated in buildings, parts of buildings, condominies or premises situated in the part of the property (building), if at least three years after the date of purchase or manufacture of the taxable person, the premises of the taxable person shall be more than 80 of the hundred immediately
a)
of the production or processing of economic goods intended for sale are, or the generation of energy or heat or
b)
the recovery of the economic goods noder
c)
the research or development within the meaning of § 51 para. 1 no. 2 letter u sentence 4 of the income tax law or
d)
serving the management or the management or storage of stocks related to the activities referred to in points (a) to (c)
. the provisions of the first sentence of sentence 1, subject to the proviso that a period of eight years shall be replaced by the period of three years. In the case of aircraft, increased dislocations referred to in paragraph 1 may not be used.(3) The increased dislocations referred to in paragraph 1 may also be used
1.
for extensions and Extensions to buildings situated in Berlin (West) where the constructed or manufactured parts of the building meet the requirements of paragraph 2, first sentence, no. 2, at least 3 years after their manufacture, and
2.
for other post-production work on buildings located in Berlin (West), if the buildings are at least 3 years after the end of the post-production work, the buildings are The conditions set out in the first sentence of paragraph 2 shall comply with the first sentence of paragraph 2.
In such cases, the increased offsets shall be calculated on the basis of the cost of manufacture, the extension, the extension or the other subsequent manufacturing operations. have been turned up. The remaining value shall be added to the cost of the building or to the value of the building or to the value of the building in which it is no longer possible from the marketing year in which increased dislocations in accordance with the first sentence can no longer be carried out; the other Dislocations for wear shall be measured in a uniform manner for the entire building, in accordance with the resulting amount and the percentage of the building to which the building shall be based.(4) The increased dislocations referred to in paragraphs 1 and 3 may already be used for payments on acquisition costs and for part-production costs.

Footnote

(+ + + § 14: For the first application, see Section 31 (4) F. from 1988-07-25 to F. 1990-02-02 + + +)
(+ + + § 14: For further application see § 31 paragraph 4 F. from 1991-06-24 + + +)
(+ + + § 14 para. 6 F. 1978-12-22: For the last application, see Section 31 (5) F. from 1988-07-25 + + +) unofficial table of contents

§ 14a Increased offsets for multi-family homes

(1) For buildings located in Berlin (West) that contain more than two apartments (multi-family homes), to more as 66 2/3 of the Hundred Residential purposes and manufactured by the taxable person or acquired by the end of the year of completion may, by way of derogation from § 7 (4) and (5) of the Income Tax Act, be completed in the year of completion or Purchase and the following year in each case up to 14 of the hundred, and in the following ten years, each up to 4 per cent of the production cost or cost of purchase. In the case of purchase, the first sentence is to be applied only if the manufacturer has not used any deductions for the use of the sold-out building in accordance with Section 7 (5) of the Income Tax Act, nor has any additional dislocations or special depreciation been required. After the expiry of these twelve years, the deductions for wear up to the full discontinuation shall be deducted annually from 3.5 per cent of the remaining value; § 7 para. 4 sentence 2 of the Income Tax Act shall apply accordingly.(2) The increased offsets referred to in the first sentence of paragraph 1 may also be used for extensions and extensions to multi-family houses situated in Berlin (West), if the built-up or newly manufactured parts of the building are more than 80 per cent of the total number of buildings. For living purposes. The increased offsets shall be calculated on the basis of the cost of manufacture for the built-up or newly manufactured parts of the building or on the cost of the acquisition, which shall not be applicable to these parts of the building, to the extent that the extensions or extensions are to be made after the the legally effective conclusion of a compulsory employment contract or of an equivalent act has been carried out. After the end of the period during which increased dislocations may be made in accordance with the first sentence, the residual value shall be added to the cost of the building or the cost of the building or the value of the building to which it is situated; the further dislocations shall apply to: Wear shall be uniform for the entire building according to the resulting amount and the percentage of the building to be used for the building.(3) In the cases referred to in paragraphs 1 and 2, the client or the acquirer may, by the end of the third year following completion and in the following two years, increase the dislocations which he has not taken advantage of in the year of completion and in the following two years. . By way of derogation from Section 7a (1) of the Income Tax Act, subsequent production costs incurred up to the end of the third year following the year of completion may be treated as if they were incurred in the following year. already in the first year of the beneficiary period.(4) In the case of multi-family houses situated in Berlin (West), which have been constructed in the tax-aided or freely financed housing construction, for at least three years after their completion, more than 80 of the hundred housing purposes are used and of the taxable person , or have been purchased until the end of the year of completion, may, in place of the increased offsets referred to in paragraph 1, by way of derogation from Article 7 (4) and (5) of the Income Tax Law, in the year of completion or purchase and in the following two years, a total of 50% of the total cost of production or of the cost of acquisition shall be carried out up to a total of 50. In the case of purchase, the first sentence is to be applied only if the manufacturer has not used any deductions for the use of the sold-out building in accordance with Section 7 (5) of the Income Tax Act, nor has any additional dislocations or special depreciation been required. The increased offsets as set out in the first sentence are subject to the condition that, before the expiry of 5 years after the completion or purchase of the building for housing, public funds within the meaning of Section 6 (1) of the Second Housing law is granted. From the year in which increased dislocations according to the first sentence can no longer be carried out, at the latest by the third year following the year of completion or acquisition, the dislocations for wear and wear shall be based on the residual value and in accordance with § 7. Paragraph 4 of the Income Tax Act, taking into account the remaining term of use, to measure the percentage of the remaining period of use.(5) The increased offsets referred to in the first sentence of paragraph 4 may also be used for extensions and extensions to multi-family houses situated in Berlin (West), if the extensions or extensions are financed in the tax-beneficiary or freely financed apartment construction and the built-up or newly manufactured parts of the building for at least three years after their completion to more than 80 of the hundred residential purposes. The second and third sentences of paragraph 2 and the third sentence of paragraph 4 shall apply accordingly.(6) The increased dislocations referred to in paragraphs 1 to 5 may already be used for part-production costs and for the payment of purchase costs. In the cases referred to in paragraphs 1 and 2, Section 7a (2) of the Income Tax Act shall be subject to the proviso that the sum of the increased discontinuations shall be 14 per cent of the total cost of subproduction to be applied by the end of each year, or not to exceed the number of payments.(7) In the cases referred to in paragraphs 1 to 5, garages belonging to the building shall be treated without regard for their actual use as residential purposes, provided that they do not have more than one passenger car for each apartment in the building can be placed on the table. Spaces for the substation of other motor vehicles shall always be treated as non-residential.(8) Paragraphs 1 to 7 shall apply mutatily to condominies serving at least 5 years after their acquisition or production of foreign residential purposes.

footnote

(+ + + § 14a: For application, see Section 31 (6) F. ab 1990-02-02, F. ab 1991-06-24 + + +)
(+ + + § 14a para. 2 and 5: For application see Section 31 (7) F. from 1990-02-02 + + +)
(+ + + § 14a (6): For the first application, see Section 31 (9) F. from 1990-02-02 + + +)
(+ + + § 14a (7) F. 1978-12-22: The last time Application Section 31 (5) F. from 1988-07-25 + + +) Non-official table of contents

§ 14b Increased dislocations for modernisation measures Multi-family houses

(1) In the case of multi-family houses situated in Berlin (West), the taxable person may, in addition to the deductions for wear for the building, be replaced by the production costs which he has spent on modernisation measures. in accordance with Section 7 (4) or (5) of the Income Tax Act or in accordance with Section 14a of the dismissiles in the year of the termination of the modernization work and in the following two years, increased dislocations up to a total of 50 of the hundred. The first sentence shall apply in respect of acquisition costs, which are not necessary for modernisation measures, to the extent that they have been carried out after the legally effective conclusion of a compulsory employment contract or an act of equivalent legal status. The remaining value shall be set in 5 equal annual amounts from the year on which increased dislocations in accordance with the first sentence can no longer be carried out, at the latest from the third year following the end of the modernisation work.(2) The requirement for the application of paragraph 1 is that
1.
the multi-family house
a)
in the cases referred to in paragraph 3 nos. 1 to 10 before the 1. January 1961,
b)
in the cases referred to in paragraph 3 (11) and (12) before the 1.
1978
2.
of the taxable person by means of a certificate issued by the Senate Department of Building and Housing, Berlin, to show that the -to modernize multi-family house in the manner of the use of the setting of a development plan, does not contradicts and the implementation of the modernization measures of an orderly development of the municipal area and the objectives new urban development in terms of development and loosening, and
3.
the multi-family house until the end of at least 3 years after the end of the The
referred to in point 1 (a)not apply to the costs of the connections referred to in paragraph 3 (9), if the condition of point (1) (a) of paragraph 1 (a) shall not be met by the Certificate from the relevant district office is proof that these connections have not yet been established in connection with the construction of the building.(3) Modernisation measures referred to in paragraph 1 shall be fitted with the installation of the following installations and facilities:
1.
Flat with or without front room in the apartment,
2.
Cooking room with ventilation possibilities, Water tapping point and sink, connection for coal, gas or electric cooker; ventilatable supply chamber or ventilatable supply cabinet,
3.
New-time sanitary Installations,
4.
a furnished bath or shower per apartment and washbasin,
5.
Connection option for oven or equivalent heating device,
6.
electrical focal point connectors and Sockets,
7.
Heating and hot water systems,
8.
Buildings in buildings with more than four bullets,
9.
Ports to the sewer system and to the water supply,
10.
Conversion of windows and doors,
11.
Measures exclusively for the purpose of heat or noise protection
12.
Interconnections to the district heating system, which are predominantly made up of combined heat and power plants, for the incineration of waste or for the recovery of waste. Waste heat is fed,
13.
Heat pump systems, solar plants and plants for the recovery of heat, including the connection to the Heating system.

Footnote

(+ + + § 14b: For application see Section 31 (7) F. from 1990-02-02 and others 9a F. from 1991-06-24 + + +)
(+ + + § 14b Abs. 4 F. 1978-12-22: For the last application, see: Section 31 (17) F. 1986-12-10, para. 5 F. from 1988-07-25 + + +) Non-official table of contents

§ 14c Increased offsets for building measures on buildings to create new rental properties

In Berlin (West) occupied flats, § 7c of the Income Tax Act, subject to the proviso that
1.
§ 7c para. 2 No. 3 of the Income Tax Act not to be applied,
2.
the tax base is at most 75,000 Deutsche Mark per apartment and the taxable person is in the year of completion and in the following 3
3.
in the case of dwellings in the tax-beneficiary or in the free-to-be-financed form of the tax-beneficiary, By way of derogation from point 2, the basis of assessment shall not exceed 100 000 Deutsche Mark per dwelling and the taxable person shall be paid in the year of completion and in the following two years ' dislocations up to the total amount of 100 of the hundred can be made; § 14a (4) sentence 3 applies accordingly.
The increased offsets can only be used if the apartment is completed from the date of completion to the end of the fourth to the year of completion. of the following year shall be used for residential purposes. The first sentence does not apply to apartments which have been created by the conversion of spaces used for commercial or agricultural purposes.

Footnote

(+ + + § 14c: For the first application, see: § 31 Para. 9 F. from 1990-02-02 + + +) Non-official table of contents

§ 14d Increased offsets for flats with social retention

(1) In Berlin (West) occupied apartments, which are before the 1. § 7k of the Income Tax Act, with the proviso that the taxable person may differ from § 14a
1.
Deposits in the year of completion and the following year in each case up to 20 of the hundred, and in the following 10 years each up to 5.5 of the hundred of the Article 14a (1) (3) and (3) applies accordingly,
2.
in the case of flats which are financed by the free-financed housing shall be established, by way of derogation from point 1, in the year of completion and in the following four years, it may be carried out up to a total of 75 of the hundred of the cost of production or of the cost of acquisition; from the year in which the Dislocations can no longer be carried out, at the latest from the fifth year following the year of completion, the deductions for wear and wear are based on the residual value and in accordance with § 7 para. 4 of the Income Tax Act
() The dislocations referred to in paragraph 1 (1) may, by way of derogation from § 7k (2) (3) of the Income Tax Law, be made even if public funds are available for the flats in the In accordance with Section 6 (1) of the Second Housing Act.(3) The offsets may already be used for part-production costs and for payments on acquisition costs. In the cases referred to in paragraph 1 (1) (1), section 7a (2) of the Income Tax Act shall be subject to the proviso that the sum of the increased discontinuations shall be 20 per cent of the total cost of part-production to be applied by the end of each year, or

Footnote

(+ + + § 14d: For the first application, see § 31 paragraph 9 F. from 1990-02-02 + + +) unofficial Table of contents

§ 15 Increased offsets for single-family homes, two-family homes and condominities.

(1) In Berlin (West) detached houses, two-family houses and condominities, as well as in buildings and buildings, Extensions to single-family houses, two-family houses and condominities located in Berlin (West) are to be applied in accordance with Section 7b (1) to (6) of the Income Tax Act, with the proviso that
1.
the taxable person in the year of completion or purchase and in the following year Up to 10 of the hundred, and in the following 10 years can also deduct up to 3 per cent of the cost of the acquisition or production,
2.
in § 7b para. 2 sentence 1 of the Income Tax Act to the place of the 1. 1 January 1964 January 1977,
3.
in the application of Section 7b (5) sentence 3 of the Income Tax Act, there shall be no longer any additional charges payable by the taxable person on the basis of: , has taken or takes advantage of the provisions before 1.
4.
on the application of Section 7b (5) sentences 4 and 5 of the Income Tax Act, those for the year of completion or purchase, and the following year of increased dislocations of up to 10 per cent of the cost of the acquisition or production can be used only in the case of the first object or only in the case of the following object, and that in the cases of § 7b (5) sentence 5 the second half-sentence of the income tax law in the case of the consequential object to the place of the year of completion or acquisition the year in which the beneficiary period begins for the following object.
§ 7b (7) of the Income Tax Act ,(2) In Berlin (West), single-family houses, two-family houses and condominies serving for more than 80 of the hundreds of residential purposes at least three years after their completion, shall be located in the tax-aided or freely financed housing sector before the 1. By way of derogation from Article 7 (4) and (5) of the Income Tax Act, the client may, in lieu of the increased offsets referred to in paragraph 1, be replaced in the year of completion and, in the two following years, increased dislocations to the date of the date of completion of the a total of 50 of the hundred of the production costs. From the year in which increased dislocations in accordance with the first sentence can no longer be carried out, at the latest from the third year following the year of completion, the dislocations for wear and wear shall be based on the residual value and in accordance with § 7 (4) of the Income Tax Act, taking into account the remaining period of use, to measure the percentage. § 7b (1) sentence 3 and (4) of the Income Tax Act shall apply accordingly. Section 7b (5) of the Income Tax Act must be applied in accordance with the proviso that
1.
Use of the increased dislocations according to the rates 1 to 3 of the use of the increased dislocations according to § 7b of the Income Tax Act,
2.
at Application of Section 7b (5) sentence 3 of the Income Tax Act to the provisions of paragraph 1 (3), and
3.
in the use of the increased dislocations In accordance with sentences 1 to 3, the provisions of Section 7b (5) sentences 4 and 5 of the Income Tax Act shall not apply.
(3) The increased dislocations referred to in paragraph 2 sentences 1, 3 and 4 may also apply to extensions and extensions to a One-family house, a two-family house or a condomied flat in Berlin (West) are used when
1.
the single-family house, the two-family house or the condominig before the 1. It was completed in January 1977 and not in accordance with the 31. December 1976,
2.
the extensions or extensions before the 1. 3
3.
the built-up or newly manufactured parts of the building are at least 3 years old. after having been completed for more than 80 of the hundreds of residential purposes.
The increased offsets in this case shall be calculated according to the cost of production, which has been applied for the extension or extension. § 7b (2) sentence 3 of the Income Tax Act applies accordingly.(4) The property shall be owned by a single-family house, a two-family house or a condominitic flat within the meaning of the first sentence of paragraph 2 within 3 years of completion before the 1. January 1987 on a natural person (first person) or after an intermediate acquisition on a natural person (second person), paragraph 2 shall apply mutatily to the first-time shipyard or the second-person shipyard, if
1.
in the case of the builder's initial value,
2.
in case of extension of the building owner and the intermediate value


for the detached house, the two-family house or the condo not increased dislocations have asserted. For the first-time shipyard and the second-person shipyard, the cost of production and of the year of completion shall be replaced by the cost of production and the year of purchase.(5) By way of derogation from paragraphs 1, 2 and 4, Section 7b (5) of the Income Tax Act shall not apply to single-family homes, two-family houses and condominities, situated in Berlin (West), which are subject to a taxable person in the sense of the Income Tax Act before the 1. 1 January 1987, if the taxable person or his spouse, in which the conditions laid down in Article 26 (1) of the Income Tax Act are met, in connection with the admission of a commercial activity or a self-employed person or non-self-employed work in Berlin (West) and fulfils the conditions set out in § 21 (1) sentence 1. The purchase or manufacture must take place within 5 years of the start of the commercial activity or of the self-employed or non-self-employed work. The first sentence shall apply only to periods of assessment in which the taxable person or his/her spouse, in which the conditions laid down in Article 26 (1) of the Income Tax Act are met, the single-family home, two-family home or the condominial dwelling itself inhabited.

footnote

(+ + + § 15 para. 6 F. 1978-12-22: For the last application, see § 31 paragraph 17 F. 1986-12-10, para. 5 F. from 1988-07-25 + + +) Non-official Table of contents

§ 15a Losses in the case of limited liability

§ 15a of the Income Tax Act does not apply to the extent to which losses in the income from agriculture, forestry, business or self-employed work on the use of increased dislocations according to § § 14, 14a to 14d or 15. If a co-contractor whose capital account has become negative in the tax balance of the company on the basis of losses which are capable of compensation or deductible in accordance with the first sentence, the company shall be out of the company or, in such a case, the company shall become , the amount which the co-contractor does not have to compensate shall be deemed to be a profit within the meaning of Section 16 of the Income Tax Law. In the amount of the amounts to be paid as a profit under the second sentence, the other co-operators shall be subject to loss shares, taking into account the principles governing the allocation of losses.

footnote

(+ + + § 15a: For the first time cf. Section 31 (9) and Par. 10 F. from 1990-02-02 + + +) Non-official table of contents

§ 15b Tax treatment of the home used for domestic purposes in its own home

(1) § 10e of the Income Tax Act (Einkommensteuergesetz) applies to flats in Berlin (West), located in Berlin (West), and in Berlin (West), where the apartments are used for their own residential use, and the income tax law is subject to the proviso that
1.
the taxable person instead of the deduction amounts pursuant to § 10e (1) sentence 1 of the Income Tax Act in the Year of completion or purchase of the apartment and in the following year up to 10 per cent of the tax base, up to a maximum of 30,000 Deutsche Mark, and in the following ten years in each case up to 3 of the hundred the tax base, which can deduct a maximum of 9,000 German marks, such as special expenditure,
2.
in the case of a share of the dwelling used for the purpose of its own residential use. Taxable persons can deduct the corresponding part of the deduction amounts according to point 1, such as special expenditure,
3.
for the application of § 10e (4) sentence 3 of the Income Tax Act shall not be taken into consideration for any increase in the amount of the tax paid by the taxable person on the basis of the provisions laid down in the first paragraph of this Article. 1 January 1977, and
4.
applying § 10e (4) sentences 4 to 6 of the Income Tax Act, which are applicable to the year of completion or acquisition and the following year shall be eligible for deduction of up to 10 per cent of the basis of assessment, up to a maximum of 30,000 German marks, either only for the first object or only in the case of the follow-up object, and in the cases of the § § The second half-sentence of the Income Tax Act in the consequential object shall be replaced by the year of completion or acquisition the year in which the deduction period begins.
For an object, for which an increase in the number of the following items is to be made. Deductions pursuant to section 14a (4) or (5) of the taxable person shall not be deducted from the deduction amount in accordance with sentence 1.(2) An apartment used for the purpose of its own use has been made in a house of its own located in Berlin (West) or a condomitic apartment in Berlin (West) used for its own residential purposes in the tax-beneficiary or freely financed housing and shall be used for at least three years after its completion, the client may, instead of the deduction amounts referred to in paragraph 1, be replaced by the year of completion and, in the following two years, a total of up to 50 of the hundred of the Production costs of the apartment, plus half of the cost of the purchase for the ground floor and the floor, or a maximum of 150,000 German marks, such as special expenses. Paragraphs 1 (2) and 10e (1) (2), (3) and (6), (6) and (7) of the Income Tax Act shall apply accordingly. Section 10e (4) and (5) of the Income Tax Act shall be applied in accordance with the proviso that
1.
Use of the deduction amounts according to sentences 1 and 2 of the use of the deduction amounts according to § 10e of the Income Tax Act,
2.
in application of § § 10e of the German Income Tax Act (§ 10e). 4 sentence 3 of the Income Tax Act, paragraph 1, point 3, and
3.
in the use of the deduction amounts according to sentences 1 and 2 § 10e (4) sentence 4 of the Income Tax Act.
(3) Paragraph 2 shall apply mutagenically to the production costs of extensions and extensions produced in the tax-beneficiary or free-financed residential building for their own purposes of residence. have been used in a home in Berlin (West) or in an apartment in Berlin (West) which has been used for the purpose of their own living.(4) The ownership of a detached house or a two-family house situated in Berlin (West) or a condomitic dwelling in Berlin (West) within three years after its completion on a natural person (first-time shipyard) or after the completion of the an intermediate acquisition on a natural person (second person), paragraph 2 shall apply in accordance with the first and second sentences of paragraph 2 for a dwelling used by the first-time advertiser or the second-person shipyard for the purpose of paragraph 2, if
1.
in the case of the builder's initial value,
2.
in the case of the building owner's second and intermediate value
for the flat deductible amounts as referred to in paragraph 1 or 2 have not been claimed. For the first-time shipyard and the second-person shipyard, the cost of production of the apartment and of the year of completion shall be replaced by the year of purchase.(5) By way of derogation from paragraphs 1, 2 and 4, Section 10e (4) of the Income Tax Act shall not apply to flats situated in Berlin (West), used for own purposes, in their own house or condominions, which create a taxable person , where the taxable person or his/her spouse, in respect of which the conditions laid down in Article 26 (1) of the German Income Tax Act are met, in connection with the admission of a commercial activity or an independent or a self-employed person, or non-self-employed work in Berlin (West) and meets the requirements of § 21 (1) sentence 1. The purchase or manufacture must be carried out within five years of the start of the commercial activity or of self-employed or non-self-employed work.

footnote

(+ + + § 15b: For application see § 31 paragraph 10a F. from 1991-06-24 + + +) Unofficial Table of Contents

§ 16 Tax Reduction for Loans to Finance operational Investments

(1) For unlimited taxable persons, the Berlin Industriebank Aktiengesellschaft or the Berlin branch of Industriekreditbank Aktiengesellschaft-Deutsche Industriebank under the conditions set out in paragraph 2 before the 1. In the case of loans granted in July 1991, the income tax or corporation tax is reduced by 12 per cent of the loans given for the investment period of the devotion. Where the loans have been made from an establishment, the income tax or the corporation tax on the investment period shall be reduced by the end of the marketing year in the course of which the loans have been granted.(2) The condition for the tax reduction referred to in paragraph 1 is that the loans are
1.
in accordance with the contractual obligations Agreements have a duration of at least 8 years and are to be repaid at the earliest from the end of the fourth year to a maximum of one fifth of the amount of the loan, and
2.
neither directly nor indirectly in the economic context with the inclusion of a credit; the use of current business loans is harmless.
The The tax reduction referred to in paragraph 1 shall be granted on condition that an early repayment of the loans does not take place. The repayment of loan receivings shall be equal to a repayment.(3) Berliner Industriebank Aktiengesellschaft and the Berlin branch of Industriekreditbank Aktiengesellschaft-Deutsche Industriebank have the loans, if necessary with the intervention of Berlin credit institutions, to companies , which shall use the loans immediately and immediately for the purchase or production of abuseable assets of the fixed assets of a permanent establishment located in Berlin (West). The economic assets must,
1.
as far as they belong to the movable assets, must be at least 3 years after their acquisition or manufacture, remain in a permanent establishment located in Berlin (West),
2.
in so far as they are part of the immovable assets, in Berlin (West).
For ships, the period of 3 years shall be replaced by a period of 8 years. Loans referred to in paragraph 1 shall not be used for the purchase or manufacture of aircraft. The construction of a building in Berlin (West) is the same as the reconstruction, the expansion, the modernisation or the repair of a building in Berlin (West). Berliner Industriebank Aktiengesellschaft and the Berlin branch of Industriekreditbank Aktiengesellschaft-Deutsche Industriebank have ensured that the loans are only used for these purposes. If the demand for loans is covered for the specified purposes, the Berliner Industriebank Aktiengesellschaft and the Berlin branch of Industriekreditbank Aktiengesellschaft-Deutsche Industriebank may conclude further Reject loan contracts.(4) The provisions of paragraphs 1 and 2 shall apply in accordance with the provisions of the first subparagraph of Article 1 (1) and (2). It was immediately notified to undertakings for use in respect of the purposes referred to in paragraph 3 of this Article. For the reduction of the income tax or corporation tax, in these cases it is further condition that the lender and the borrower to the Berliner Industriebank Aktiengesellschaft or the Berlin branch of the Industriekreditbank Aktiengesellschaft-Deutsche Industriebank hereby agree that it will monitor the use of the loans for the designated purposes and the implementation of the loan agreement.(5) The reduction of the income tax or corporation tax in accordance with paragraph 1 may not exceed, together with the reduction of the income tax or corporation tax in accordance with § 17 50 of the Hundred Of The Income Tax or corporation tax, which is not the reduction would be the result.(6) Paragraphs 1 to 5 shall not apply to credit institutions within the meaning of the law on credit in the version of the notice of 3. May 1976 (BGBl. 1121), as amended by Article 72 of the Law of 14. December 1976 (BGBl. 3341).

Footnote

(+ + + § 16 (2) sentence 3: For the first application, see: Section 31 (11) F. from 1990-02-02 + + +)
(+ + + § 16 para. 3 sentence 3 u. 4: For the first application, see: Section 31 (12) F. from 1990-02-02 + + +) Non-official table of contents

§ 17 Tax reduction for loans for financing of Construction measures

(1) In the case of unrestricted taxable persons before the 1. In the case of non-interest-bearing loans to be paid in equal annual amounts with a maturity of at least 10 years, the income tax or corporation tax on the income tax or corporation tax is reduced under the conditions laid down in paragraphs 3 to 7. Assessment period of the devotion by 20 of the hundred of the loans granted. If the loans of taxable persons who determine the profit pursuant to § 4 (1) or (5) of the Income Tax Act are made from funds of the holding, the loans in the balance sheet shall be set with the value of the loans after the deduction of intermediate interest rates. , taking into account interest rate interest rates of the nominal amount of the loans. An interest rate of no more than 5.5 shall be expected from the hundred. Sentences 2 and 3 shall also apply where the devotion of the loans is not brought about by the holding. Where the loans have been made from an establishment, the income tax or the corporation tax on the investment period shall be reduced by the end of the marketing year in the course of which the loans have been granted.(2) In the case of unrestricted taxable persons who are before the 1. Under the conditions laid down in paragraphs 3 to 7, the income tax or corporation tax for the period of assessment of the devotion of 20 per cent of the hundred of the loans granted. Loans from credit institutions will be granted on the basis of a prior to the 1. The loan contract concluded in July 1991 is replaced by the 1. 1 January 1992. January 1993. The rates 1 and 2 are to be applied only if the loans are in accordance with the contractual agreements
1.
at most equal annual amounts that correspond to the term agreed in the loan agreement, or
2.
with equal annual amounts for which, under constant conditions, the interest rate is reduced as a result of the current repayment and the amount of repayment is increased accordingly, to , however, changes in the rate of interest in adjustment to the general level of interest shall be permitted.
The last sentence of the last sentence shall apply mutagenic to the case.(3) The condition for the tax reduction referred to in paragraphs 1 and 2 is that the loans are
1.
in the Cases referred to in paragraph 1 shall be used immediately and immediately by a client to finance the construction of dwellings within the meaning of § 39 or § 82 of the Second Housing Act (Housing and Family Home Law) in Berlin (West)
2.
in the cases referred to in paragraph 2, immediately and immediately
a)
used by a client to finance the construction, remodeling, expansion, modernization or refurbishment of buildings in Berlin (West) or
b)
are used by a first-time advertiser to finance the acquisition of buying property or buying property in Berlin (West), which he/she has received until the end of the
the first sentence shall apply if the loans are used to finance acquisition costs which are not covered by the measures referred to in the first and second sentence of sentence 1 and point 2 (a), to the extent that such loans are available in accordance with the provisions of the effective conclusion of a compulsory employment contract or an equivalent act has been carried out. For the purposes of the application of paragraph 1, a further condition is that the loans are not directly or indirectly linked to the inclusion of a credit. The tax reduction referred to in paragraphs 1 and 2 shall be granted on condition that an early repayment of the loans does not take place; early repayments, which after 10 years have elapsed since the loan was defiled, on the basis of a Notice or partial termination of the debtor take place, however, are not harmful. The repayment of loan receivings shall be equal to a repayment.(4) The provisions of paragraph 1 shall apply only to the extent that the loans do not exceed 10,000 Deutsche Mark for each apartment that has been subsidized.(5) The provisions of paragraphs 2 and 3 shall apply in accordance with loans granted by the Wohnungsbau-Kreditanstalt Berlin or the Berliner Pfandbrief-Bank before the 1. This is due to be granted in January 1992 The Wohnungsbau-Kreditanstalt Berlin and the Berliner Pfandbrief-Bank have to pass on the loans to builders or acquirers, where appropriate with the intervention of Berlin credit institutions, which immediately and directly to the loans granted in the form of the loans shall be used for the purposes of paragraph 3. The Wohnungsbau-Kreditanstalt Berlin and the Berliner Pfandbrief-Bank have to ensure that the loans are only used for these purposes. If the need for loans is covered for the specified purposes, the Wohnungsbau-Kreditanstalt Berlin and the Berliner Pfandbrief-Bank may refuse the conclusion of further loan contracts.(6) The reduction in income tax or corporation tax in accordance with paragraphs 1 and 2 shall not exceed, together with the reduction in income tax or corporation tax according to § 16 50 of the hundred of the income tax or corporate income tax, that would surrender without the reductions.(7) Proof of the conditions referred to in the first sentence of paragraph 1, paragraph 2, paragraph 3, first sentence, and in paragraphs 4 and 5, is a certificate issued by the Senate Department of Building and Housing, Berlin, or by the authority designated by it

Footnote

(+ + + § 17 para. 3: For the application, see Section 31 (13) F. from 1990-02-02 + + +)
(+ + + § 17 (3) sentence 4: For the first application, see: § 31 paragraph 11 F. from 1990-02-02 + + +) A non-official table of contents

§ 18 Application of § § 16 and 17 by employees

The income is wholly or partly based on income from non-self-employed work, of which one If the conditions of § 46 (1) and (2) of the Income Tax Act are not available, the apportionment for the application of the provisions of § § 16 and 17 may be requested; § 46 (2) (8) (a) and (3)

Type III
Investment allowance

Non-official investment tax ( ) Table of contents

§ 19 Investment allowance for investments in Berlin (West)

(1) taxable persons within the meaning of the Income Tax Act and the Corporate Tax Act, which make investments in favour of the tax, are entitled to a Investment allowance. In the case of companies within the meaning of Article 15 (1) (2) and (3) of the Income Tax Act, the company is entitled to the place of the taxable person as a claimant.(2) Beneficiary investments are subject to the conditions set out in paragraph 3
1.
the purchase and the Manufacture of new usable movable economic assets,
2.
retrospective manufacturing of removable movable economic goods,
3.
the production of immovable property, buildings, building parts, condominies, or subbuildings are (buildings), and
4.
Buildings and extensions as well as other post-production work on buildings,
if the assets and the manufactured or manufactured parts are at least 3 years old After the acquisition or manufacture or after termination of the subsequent manufacturing operations, the investment assets of an establishment in Berlin (West) belong. If a plant has operating facilities in Berlin (West) and outside of Berlin (West), the totality of all operating facilities in Berlin (West) is considered to be an operation in Berlin (West). Not favored are
1.
the purchase or manufacture of
a)
Low-value economic goods within the meaning of Section 6 (2) of the Income Tax Act,
b)
aircrafts,
c)
Passenger cars that are not in operation of the claimant exclusively
aa)
the promotion of people against pay,
bb)
short-term renting to self-proponent or
cc)
used for driving school purposes
post-production work on such economic goods, and
2.
the manufacture of buildings in electricity production plants, Gas production and district heating as well as extensions, extensions and other subsequent manufacturing operations on such buildings.
In the short term within the meaning of the sentence 3 (1) (c), double letter bb is a renting of up to 3 months.(3) Moving economic goods and subsequent manufacturing operations on movable economic assets are encouraged,
1.
if the business assets
a)
in a -the operation of the manufacturing sector, which is not a lorry, tractor or trailer, which is authorised for transport on public roads, or
b)
in an operation of the service industry directly the data processing serve and the turnover of the establishment in Berlin (West) in the calendar year of the purchase or manufacture and in for the following two calendar years, mainly for other services provided to clients outside of Berlin (West), or
c)
solely for research or Development within the meaning of Section 51 (1) (2) (u) sentence 4 of the Income Tax Act
2.
if other than the beneficiaries referred to in point 1. Economic goods remain in an operation in Berlin (West).
Buildings as well as constructed and manufactured parts of buildings are favoured if they meet the requirements of § 14 (2) sentence 1 no. 2. Other post-production work on buildings is encouraged if the building meets the requirements of § 14 (2) sentence 1 no. 2. The conditions laid down in the first and third sentences must be available in an establishment in Berlin (West) at least three years after the purchase or manufacture or after completion of the subsequent manufacturing process. In the case of ships, the period of 3 years shall be replaced by a period of 8 years.(4) The investment allowance shall be
1.
15 of the hundred of the part of the tax base, which shall be based on: the investments referred to in the first sentence of paragraph 2 (1) and (2) in conjunction with paragraph 3 (1) are deleted,
2.
7,5 of the hundred of the part of the tax base, the eligible investments referred to in the first sentence of paragraph 2 (1) and (2), in conjunction with paragraph 3 (2), shall not exceed 22,500 Deutsche Mark in the marketing year,
3.
10 of the hundred of the part of the tax base that is attributable to favored investments within the meaning of the second sentence of paragraph 2, no. 3 and 4.
Investment allowance shall be the sum of the cost of the investment made during the marketing year. The tax base may include the payments made during the marketing year at the cost of acquisition and the cost of part-production costs incurred. In the case of the third sentence, in the marketing year of the purchase or manufacture of the economic goods or of the termination of the subsequent manufacturing operations, the cost of the investment in the investment allowance shall be limited to the following: shall be taken into account in so far as they exceed the payments or part-production costs. § 7a (2) sentence 3 to 5 of the Income Tax Act applies accordingly.(5) The application for investment allowance is up to 30 years. The date of September of the calendar year following the marketing year in which the investments were made, the payments made or the cost of the production of part-production. The application must be submitted to the tax office responsible for taxing the beneficiary according to the income. If a company is a claimer within the meaning of Section 15 (1) (2) or (3) of the Income Tax Act, the application must be submitted to the tax office, which is responsible for the uniform and separate determination of the income. The application must be signed by the claimant on his own hand. In the application, the investments for which an investment allowance is claimed must be described in such a precise way within the application period that it is possible to establish it in the course of an investigation.(6) The investment allowance shall apply in accordance with the provisions of the Tax Code applicable to tax allowances. This does not apply to § 163 of the Tax Code. The investment supplement shall be paid within one month after the date of the announcement of the revenue from the income tax or corporate income tax.(7) If the decision on the investment allowance has been cancelled or changed in the interests of the beneficiary, the claim for repayment pursuant to Article 238 of the Tax Code shall be the date of payment of the investment allowance, in the cases of § 175 of the Duty order from the date of the occurrence of the event to be galvaniced. The period of notice shall begin at the end of the calendar year in which the communication has been repealed or amended.(8) Public disputes concerning the administrative acts arising from paragraphs 1 to 7 shall be subject to the financial right of appeal.(9) The investment allowance is not part of the income tax income tax income. It does not reduce the cost of the tax or production costs.

Footnote

(+ + + § 19: For the first application, see Section 31 (14) F.1990-02-02 + + +)
(+ + + § 19: For further application, see § 31 paragraph 10 F. from 1991-06-24 + + +)
(+ + + § 19 F. 1986-12-10: For use, see Section 31 (14) F. from 1990-02-02 + + +) Non-official table of contents

§ 20 prosecution of criminal offences in accordance with § 264 of the Criminal Code

For the prosecution of an offence in accordance with § 264 of the Criminal Code relating to the investment allowance and the promotion of a person who has committed such a criminal offence, the provisions of the Tax Regulations on the Persecution of Tax Offences.

Section II
Tax Relief and Employee Benefits

Art IV
Income tax (payroll tax) and corporate income tax

Non-official table of contents

§ 21 Reduction of the tax on income tax, and Corporation tax

(1) In the case of personal income tax, persons who have
1.
Resident in Berlin (West) at the beginning of the investment period, or in the course of the assessment period, establish or
2.
in the case of multiple domials during the period of assessment. have a residence in Berlin (West) and are mainly resident there or
3.
-without any residence within the scope of this law. (
32a (1) and (5) of the Income Tax Act
, as far as they are based on income from Berlin (West) within the meaning of § 23, is reduced. The discount is
1.
for the assessment period 1990 30 of the hundred,
2.
for the 1991 apportionment period, 27 from the hundred,
3.
for the 1992 period of assessment 18 of the One hundred,
4.
for the 1993 predisposition period, 12 from the hundred,
5.
for the Assessment period 1994 6 of the hundred.
In the case of spouses within the meaning of Section 26 (1) of the Income Tax Act, it is sufficient for the discount if one of the spouses fulfils the conditions of the sentence 1. The reduction in income tax, which is attributable to income from non-self-employed work within the meaning of Article 23 (4) (a), is subject to the benefits paid for the assessment period pursuant to Article 28 (1) (1) to (3), insofar as they are provided by these does not exceed. Allowances for working wages, of which the payroll tax has been levied under § 40a of the Income Tax Act with a flat rate tax rate, are not considered.(2) In the case of corporate bodies, associations of persons and assets which have their management and their registered office exclusively in Berlin (West), the rate of collective corporation tax is reduced subject to the second sentence (Article 23 (1) and (2) and Article 26 (6)). of the Corporate Tax Law), insofar as they are attributable to income from Berlin (West) within the meaning of § 23, as follows:
1.
for the assessment period 1990 by 22.5 percent of the hundred,
2.
for the 1991 assessment period by 20 of the One hundred,
3.
for the 1992 apportionment period by 13.5 per hundred,
4.
for the Assessment period 1993 by 9 of the hundred,
5.
for the period 1994 by 4.5 per cent.
For income within the meaning of Section 23 (2), in so far as it revenue as defined in Article 20 (1) (1) (1) to (3) of the Income Tax Act (Einkommensteuergesetz) from shares in corporate bodies or associations of persons, which are subject to unlimited corporate tax obligations, the rate of corporation tax is reduced as follows:
1.
for the assessment period 1990 by 10 hundred,
2.
for the 1991 apportionment period by 9 percent,
3.
for the 1992 apportionment period by 6 of the One hundred,
4.
for the 1993 apportionment period by 4 percent,
5.
for the Assessment period 1994 by 2 of the hundred.
(3) In the case of taxable persons who, without complying with the conditions set out in paragraphs 1 or 2, have one or more premises of a commercial establishment in Berlin (West), in which during the period of an average of at least 25 employees has been employed on average regularly, the rate of collective income tax is reduced by the percentages referred to in the second sentence of paragraph 1 or, subject to the second sentence, by the tariff rate. Corporation tax by the percentages referred to in the first sentence of paragraph 2, in so far as it does not apply to income from these premises pursuant to Section 23 (2). The second sentence of paragraph 2 shall apply accordingly. If the taxable person is a carrier within the meaning of Article 15 (1) (2) of the Income Tax Act, it is sufficient for the minimum number of employees, referred to in the first sentence, to be in total in the premises of the Berlin (West) The company in which the taxable person is involved has been employed. If a taxable company operates several commercial establishments in Berlin (West), the reductions shall be granted only to the extent that the minimum number of employees referred to in the first sentence in the first sentence of paragraph 1 of this Article shall be granted in the premises of the individual commercial establishment. has been employed. Non-official table of contents

§ 22 Discount of the assessed income tax on employees ' income

Employees who, without fulfilling the conditions laid down in Article 21 (1), justify their stay in Berlin (West) and take up a non-self-employed employment there for a continuous period of at least 3 months, discounted the Income tax (Section 32a (1) and (5) of the Income Tax Act), insofar as it is attributable to income within the meaning of Section 23 (4) (a) of this Employment Act, by 30 of the hundred. Section 21 (1) sentence 3 and 4 applies accordingly.

footnote

(+ + + § 22: For the last application, vlg. Section 31 (14a) from 1991-06-24 + + +) Non-official table of contents

§ 23 Income from Berlin (West)

Income from Berlin (West) within the meaning of § 21 are
1.
Land and Forestry revenue in Berlin (West);
2.
Business income earned in a business premises in Berlin (West). If a commercial enterprise has maintained premises (parts of premises) in Berlin (West) and elsewhere, the profit of the premises in Berlin (West) shall be the part of the total profit which results from the ratio in which the operating units are Wages paid to workers employed at the premises in Berlin (West) are the sum of the wages paid to workers employed in all establishments. The provisions of Section 31 of the Trade Tax Act are decisive for the concept of working wages. In the case of capital gains within the meaning of Article 16 of the Income Tax Act, the division by the ratio of wages shall be replaced by the ratio of the values of the proportional operating assets to be allocated to the Calculation of the capital gains;
3.
Income from self-employment as obtained from an activity carried out in Berlin (West). ,
4.
Income from non-self-employed work, if the working wage
a)
for an employment in Berlin (West) from a current service relationship. If, in the course of such employment, working wage is obtained for a temporary activity outside of Berlin (West), income in this sense shall be available if the employees have their exclusive residence in Berlin (West). In the case of spouses, both of which are subject to unlimited tax and are not permanently separated, it is sufficient for one of the spouses to have their exclusive residence in Berlin (West). A temporary activity outside of Berlin (West) shall in each case be accepted for a maximum period of 12 months if the employees are on the occasion of a business trip or an activity which is due to a certain period of time or to the period of time of the The implementation of a specific project is limited, outside of Berlin (West). Remuneration and benefits which are subsequently granted for periods in which employment is present in a current service relationship, or which are subsequently granted, are also part of the working wage of a current service within the meaning of this provision. at the same time as another working wage from a current employment relationship, from the same employer or from the same public cash register. Employment in Berlin (West) also applies to employment in the part of the Land of Berlin, in which the Basic Law (Grundgesetz) before the 3. October 1990, when they are in the framework of a pre-3. In the case of employment in the latter part of the Land of Berlin, the employee has been employed since 3 October 1990 in the latter part of the country in which the employee has been employed. In October 1990, the cases of Section 28 (1) (2) and (3) are considered to be uninterrupted employment,
(b)
subject to the following: Regulation in point (a) last sentence as waiting, rest, widows and orphans ' money or other benefits and benefits from previous services
5.
Revenue from capital assets
a)
in the The meaning of Section 20 (1) (1) to (4) and (6) to (9) of the Income Tax Act, if the taxable person proves,
aa)
that the debtor of the capital gains has his exclusive residence or his management and head office in Berlin (West) or
bb)
that it is interest on deposits including loans at a Berlin (West) site of a credit institution's premises
b)
within the meaning of Section 20 (1) No. 5 of the Income Tax Act, if the capital assets by land ownership in Berlin (West), by rights in Berlin (West), which comply with the regulations of the civil rights over land, or by ships registered in a register of ships in Berlin (West)
6.
Income for leasing and leasing within the meaning of Article 21 (1) and (2) of the Income Tax Act, if the immovable property, the terms of property, industrial experience or justice in Berlin (West) occupy or in a public book or Registers in Berlin (West) are registered or used in a permanent establishment located in Berlin (West);
7.
Income within the meaning of § 22 of the Income Tax Act.

Footnote

§ 23 italic print: now No. 6 to 8, § 20 (1) of the Income Tax Act amended in accordance with the Act. Art. 3 (14) (b) and (c) (c) (v). 14.12.1984 I 1493 mWv 1.1.1985; further amendments to § 20 (1) cf. G v. 25.7.1988 I 1093, 2074, G v. 30.6.1989 I 1267, G v. 25.2.1992 I 297 Non-official table of contents

§ 24 Treatment of organic companies and associated companies

(1) In the cases of § § 14, 17 and 18 The corporate tax law is to be considered for the determination of the income generated in the premises in Berlin (West) from the commercial enterprise (§ 23 No. 2) of the organ companies as the holding of the organ carrier.(2) In the case of an undertaking with one or more other undertakings, without the existence of the conditions set out in paragraph 1, of an organisational, financial or economic nature, the tax office may, for the purposes of: Reduction of the income tax or corporation tax the profit from the commercial operation of this company deviating from the profit on the basis of the apportionment. The decisive factor is the profit which would have resulted in the circumstances of the company without the designated connections. Non-official table of contents

§ 25 Calculation of the reduction of the tax on income tax and corporate income tax

(1) If income from Berlin (West) is included or if the total amount of the income is not more than 3,000 Deutsche Mark, the reduction shall be granted in full subject to the provisions of paragraph 3.(2) If, in addition to the income from Berlin (West), other income is included in the income, the income tax or corporation tax is for the calculation of the reduction
1.
for taxable persons within the meaning of section 21 (1) and (2) in proportion to the sum of all revenue from Berlin (West)-§ 23-for the total amount of income,
2.
in the case of taxable persons within the meaning of § 22 in the ratio of the under this provision for the reduction to consideration of income from non-self-employed work from Berlin (West) to the total amount of income,
3.
in the case of taxable persons within the meaning of section 21 (3) of the The ratio of the income to be taken into account for the reduction from the commercial enterprise from Berlin (West)-§ 23 No. 2-to the total amount of income
. If the sum of the income not to be taken into account for the reduction of the income tax or corporation tax is not more than 3,000 Deutsche Mark, the reduction shall be granted in full subject to the provisions of paragraph 3.(3) The income from Berlin (West) only consists of income from non-self-employed work within the meaning of Article 23 (4) (a), the reduction calculated in accordance with paragraphs 1 and 2 shall only be granted to the extent that it is entitled to the allowances in accordance with § 28 The first sentence of paragraph 1 exceeds 1 to 3. If the income from Berlin (West) consists only in part of income from non-self-employed labour within the meaning of Article 23 (4) (a), the reduction in the ratio of the latter's income in the cases referred to in paragraph 1 and in the second sentence of paragraph 2 shall apply. to the total amount of income and, in the cases referred to in paragraph 2, first sentence, to the sum of the revenue from Berlin (West). The reduction, which is attributable to the income from non-self-employed work within the meaning of Section 23 (4) (a), shall be granted only in so far as it exceeds the allowances in accordance with § 28 (1) sentence 1 to 3.(4) By means of a regulation, it may be determined that income in respect of which income tax or corporation tax is deemed to have been paid off by the tax deductions shall not be taken into account in the case referred to in paragraph 2, allowances, losses, non-withdrawn Profits, foreign income tax deducted or corporation tax deducted from the income with which they are economically related or to which they relate, retaxable additional assumptions to be added to the income tax. Likewise, it may be determined by means of a regulation that, in the cases of sections 34 and 34b of the Income Tax Act, the extraordinary income and the income tax incurred on it are exempted from the apportionation in accordance with paragraph 2, or for the purposes of the The calculation of the reduction shall be taken into account separately in accordance with the principles set out in paragraph 2. Non-official table of contents

§ 26 Reduction of the payroll tax

(1) The payroll tax to be withheld from the wages and salaries paid on income from Berlin (West) in the The meaning of Section 23 (4) (b) is no longer applicable in the case of workers who are
a)
In Berlin (West) at the beginning of the calendar year, or in the course of the calendar year, or
b)
in the case of multiple domials during the course of the calendar year. have a place of residence in West Berlin (West) and are mainly resident there or
c)
-without having a place of residence within the scope of this law- their habitual residence in Berlin (West).
The discount is
1.
30 of the hundred in the case of wages in the pay-off periods preceding the 1. October 1991,
2.
18 of the hundred in the wages of the payroll periods preceding the 1. January 1993,
3.
12 of the hundred in the wages of the payroll periods ending in the calendar year 1993,
4.
6 of the hundred in wages of the payroll periods ending in the calendar year 1994;
§ 28 para. 2 sentence 2 first half-sentence is to be applied. In the case of spouses, both of which are subject to unlimited taxation and are not permanently separated, it is sufficient for the reduction if one of the spouses fulfils the conditions.(2) If a wage tax annual compensation is carried out for the employees referred to in paragraph 1, the annual wage tax determined in accordance with Section 42 (4), Section 42a (2) or § 42b (2) of the Income Tax Act shall be the annual income tax as far as it is based on income in the sense of the Article 23 (4) (b) shall not apply to the calculation of the amount of the refund as follows:
1.
in the Calendar year 1990 by 30 of the hundred,
2.
in the calendar year 1991 by 27 of the hundred,
3.
in the Calendar year 1992 by 18 of the hundred,
4.
in the calendar year 1993 by 12 of the hundred,
5.
in the In
to income from Berlin (West) within the meaning of Article 23 (4) (b), employees are subject to other income from non-self-employed work, so the rules shall apply to the calculation of the reduction. pursuant to section 25 (2).(4) In the case of a lump-sum payment of the wage tax in the sense of Article 23 (4) (a), the flat-rate tax rates to be determined in accordance with Article 40 (1) of the Income Tax Act or the flat-rate tax rates according to § 40 (2), § 40a and § § 4 (a). 40b of the Income Tax Act in accordance with the second sentence of paragraph 1, taking into account the fact that the taking over of the flat-rate payroll tax by the employer for the employee represents an income in monetary value. Unofficial table of contents

§ 27 Determination of the partial amounts of the usable capital of unlimited taxable entities

Corporation tax on income from Berlin (West) according to § 21 (2) sentence 1 or 3 sentence 1 reduced, these income for the breakdown of the usable equity in the amount of the reduction amount as not burdened with corporation tax Assets within the meaning of Section 30 (1) (3) of the Corporate Tax Law. By the same amount, the corporation tax subject to the reduced taxable income shall be deemed to have been increased. Otherwise, the provisions of the Fourth Part of the Corporate Tax Act apply.

Art V
Benefit for Employees in Berlin (West)

A non-official table of contents

§ 28 Benefit from allowances

(1) Employees who are working wages for employment in Berlin (West) from a current service relationship (§ 4 (a), without prejudice to tax relief under the provisions of § § 21, 22 and 26, receive a benefit by granting allowances. This shall also apply as long as the working wage is paid in the event of interruption or restriction of employment within the framework of such a service. If, in the event of an interruption or restriction of employment, the working wage is not paid or is no longer paid, allowances shall be granted per calendar day, as long as style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
the worker
a)
demonstrably ill or
b)
parental leave due to the federal parental allowance and parental leave act
2.
sickness benefit from statutory health insurance,
3.
Transitional allowance from statutory accident insurance,
4.
Transitional allowance in accordance with § § 16 to 16f of the Federal Pensions Act,
5.
Short-time allowance or bad weather allowance,
6.
maternity allowance under the provisions of the Maternity Protection Act, the Reichsversicherungsordnung, or the Law on the Health Insurance of Farmers,
7.
Transitional allowance during the execution of medical and job-promoting measures for rehabilitation from statutory pension insurance,
8.
Maintenance allowance during participation in vocational training measures or transitional allowance during participation in vocational rehabilitation measures according to the Labor Promotion Act,
9.
Transitional allowance during a career promotion measure according to § 26a of the Federal Law on Supply,
10.
Compensation according to the Infection Protection Act of 20. July 2000 (BGBl. I p. 1045)
, but not more than the period of 78 weeks. The allowance shall also be granted to workers who receive bankruptcy allowance under the Employment Promotion Act, taking into account the periods for which the worker has still entitlement to pay which he/she is entitled to Give reasons for bankruptcy. This does not apply to the extent to which allowances have already been granted for these periods. The allowances shall not be considered as taxable income in the sense of the Income Tax Act or as income, earnings or remuneration in the sense of social security and unemployment insurance. They do not apply to labour law as part of the wage or salary.(2) The basis of assessment for the allowance is
1.
in the cases referred to in paragraph 1, sentences 1 and 2, of the first and second sentences of current employment-related wage (§ 23 no.4 (a) of the payroll period,
2.
in the cases referred to in paragraph 1, sentence 3, of the date of one calendar day the running wage of the payroll accounting period preceding the interruption or restriction. If the service has only begun in the current payroll period, the current working wage, which is the regular working time for the employee for the pay-off period without interruption or restriction would be to be recounted to a calendar day. Other references to be paid during the interruption or restriction shall increase the basis of assessment for the day of the influx; the current wage which flows during the interruption or restriction shall not be taken into account,
3.
in the cases referred to in the first sentence of paragraph 1, the salary resulting from employment in Berlin (West) (§ 23 No. 4 (a)), which establishes the right to bankruptcy allowance (§ § 141b, 141c of the Employment Promotion Act).
Working wages of the payroll period are the current wage paid for the payroll accounting period and other remuneration that is paid in the payroll accounting period; in the cases of § 40a of the Income Tax Act is the amount according to which the flat-rate payroll tax is also calculated. Deductions from which the payroll tax is levied in accordance with § § 40 and 40b of the Income Tax Act with a lump-sum tax rate, and tax-free income with the exception of tax-free surcharges for Sunday, public holidays and night work (§ 3b of the German Income Tax Act) Income tax law) shall not be taken into consideration.(3) The tax base for the allowance referred to in the first and second sentences of paragraph 1 shall be divided into one by 10 for monthly wage settlement, one by 2.5 in the case of a weekly wage settlement and one by 0.5 without the remainder if the payroll is daily. In the case of other pay-off periods, the basis for assessment is the daily wage multiplied by the number of working days, which is to be rounded up to an amount which can be divided by 0.5 without any remaining balance. In order to determine the number of working days, the number of calendar days of the pay-off period shall be deducted for 2 days for 7 days each. The basis for the assessment of the allowance referred to in the third sentence of paragraph 1 shall be based on an amount which shall be divisible by 0.5 without the remainder and, in the case of the allowance referred to in the first sentence of paragraph 1, on an amount which can be divided by 10 without any remainder.(4) The allowance is
1.
for payroll periods that are before the 1. October 1991, 8 of the hundred,
2.
for payroll periods before the 1. January 1992, 6 of the hundred,
3.
for payroll periods ending in the calendar year 1992, 5 of the hundred,
4.
for payroll periods ending in the 1993 calendar year, 4 of the hundred and
5.
Wage accounting periods ending in the calendar year 1994, 2 of the hundred
of the basis of assessment plus a surcharge for each child of the worker who is registered in accordance with paragraph 4a on his payroll card. The surcharge shall also be granted to a child of the worker who, under paragraph 4a (2), may not be registered on the wage tax card. The children's allowance is
8 from hundred 6 vom Hundert 5 from A hundred 4 from the Hundred 2 from hundred
monthly 49,50 39, 60 29, 70 19, 80 9, 90
weekly 11, 25 9, 00 6, 75 4.50 2, 25
daily 2, 25 1, 80 1, 35 0, 900,45
Deutsche Mark for each Child.

For other than monthly, weekly, or daily payroll periods, the daily amount is to be combined with the number of working days of the payroll accounting period.(4a) On the payroll card of a worker who is entitled to the allowance provided for in paragraph 1, the number of children who are not limited to income tax is to be registered in the sense of Article 32 (1) to (5) of the Income Tax Act; unlimited income-taxable parents not only the conditions of § 26 (1) sentence 1 of the Income Tax Act, are to be registered only children to be taken into account in accordance with Section 32 (7) of the Income Tax Act. For the registration, § 39 of the Income Tax Act shall apply accordingly, with the following proviso:
1.
One Community outside of Berlin (West) has the registration of children, which at the beginning of the calendar year the 18. Only at the request of the employee.
2.
A child relationship in relation to both spouses shall not be completed until after the In the course of the calendar year, the registration of the child is only admissible if the tax classes have already been changed on the basis of the marriage.
(5) The employer has to calculate the allowances; in doing so, the surcharge for a child of the worker (paragraph 4) shall be taken into account only if the child is registered on the payroll card of the employee for the respective pay-off period. If the tax deducting is carried out in accordance with the control class IV, the amount of the child surcharge referred to in paragraph 4 shall be reduced to one half. The employer has the allowances
1.
at monthly or longer payroll periods. together with the working wage,
2.
in the case of shorter than monthly payroll periods, for each calendar month ending in a calendar month, together with the wage accounting period with the working wage for the last payroll period ending in the calendar month
. The wages and allowances paid to the employees shall be separated from the wages and the allowances. The employer has the sum of the allowances to be deducted from the amount which he has retained for his employees as a whole in the form of a payroll tax and, in the case of the next wage tax declaration, to be deducted in a sum. If the amount to be paid exceeds the amount which is deducted in total from the payroll tax, the exceeding amount will be replaced by the employer on request from the tax office to which the payroll tax would be deducted from the income tax. The amounts taken by the employer (sentence 5), the amounts replaced by the tax office (sentence 6) and the allowances paid by the tax office itself, reduce the income tax revenue.(6) The surcharge for a child of the worker (paragraph 4), which is not to be taken into account when the employer is charged with the allowance (paragraph 5), shall be calculated and disbursed at the request after the end of the calendar year by the tax office; the The application shall be sent to the tax office responsible for a wage tax compensation of the employee, subject to the second sentence of section 29 (2). In the cases referred to in the second sentence of paragraph 4, the amounts of the children's allowance for the periods of pay-off periods shall be equal to half in which both spouses are entitled to the supplement referred to in paragraph 1, as referred to in the third sentence of paragraph 4. The child supplement shall be granted from the date on which the conditions for the consideration of the child have been fulfilled.(7) The allowance referred to in the fourth sentence of paragraph 1 shall be calculated by the competent agency for work and shall be paid out together with the bankruptcy allowance; it shall be disclosed to the workers separately. The allowances paid out shall be replaced by the agency for work on request from the tax office, to which the employer would have to pay the payroll tax, from the income tax revenue. The last sentence of paragraph 5 shall apply accordingly.(8) If the Agency for Work has entrusted the liquidate manager with the calculation and payment of the bankruptcy failure (Section 141i of the Employment Promotion Act), the bankruptcy administrator shall also have to charge and pay out the allowance. The funds for payment shall be made available to the bankruptcy administrator by the agency for work and shall be replaced by the agency for work on request by the tax office, to which the employer would have to pay the payroll tax.(9) In so far as the benefits referred to in the third sentence of paragraph 1 are not paid by the employer, the employee shall be required to prove the conditions for the entitlement under the third sentence of the first sentence of paragraph 1 to the employer. Proof shall be provided by presenting evidence of the reference to one of the services referred to in the third sentence of paragraph 1. The employer shall note the nature of the benefit and the period for which it has been paid in the pay account.(10) The claim to the allowance is not transferable.

footnote

(+ + + § 28 para. 4a No. 1: For the first application, see: § 31 paragraph 14b F. from 1992-02-25 + + +) A non-official table of contents

§ 29 Supplementary provisions

(1) The allowance shall be applicable to tax allowances in accordance with the rules of the tax system. This does not apply to § 163 of the Tax Code.(2) The employee may request that the tax office, to which the employer has to pay the payroll tax or in the cases of § 28 (7) and (8) to be deducted, shall fix the allowance by written notice. This is also true in cases where, in addition to the fixing of the supplement, the granting of a child surcharge is requested. The application shall be made up to the end of two months after the end of the period for which the allowance is to be paid in accordance with section 28 (5) sentence 3, in the cases of section 28 (7) and (8) to the expiry of 2 months after the payment of the bankruptcy failure, to . The time limit may be extended upon request. The residence tax office is responsible for the recovery of the allowance from the employee.(3) Where an allowance has been determined by a final decision, the employer shall be obliged to pay the allowance to the employee in accordance with the final date of notice, if the tax office does not pay the allowance itself. The tax office has to send a copy of the final decision to the employer.(4) The employer shall be liable for any allowances unduly paid. At the request of the employer or in the cases of § 28 (1) sentence 4, the tax office shall, at the request of the agency for work or the bankruptcy administrator, provide information on the application of the rules on the granting of the allowances in the individual case. .(5) The employer has the allowances paid in accordance with Article 28 (1) (1) to (3) in the case of any wage settlement in the employee's wage account or, if a pay account is not to be carried out, in the corresponding records and in the To certify a wage tax certificate.(6) amounts payable by the tax office on the basis of a condition relating to the payment of the allowances, in particular on the basis of a recovery of allowances from the employee or a claim by the employer as part of his liability , wage tax revenue increases.(7) In public-law disputes concerning the administrative acts of the financial authorities arising under this Article, the financial legal path is given.

Footnote

(+ + + § 29 para. 2 sentence 5: For application cf. § 31 para. 15 F. from 1990-02-02 + + +) Non-official table of contents

§ 29a Application of criminal and fine rules of the tax order

(1) The punitist rules of the § § § 370 (1) to (4), § § 371, 375 (1) and § 376, as well as the provisions of § § 378, 379 (1), (4) and § 384 of the Rules of the Tax Code.(2) § § 385 to 408 shall apply to criminal proceedings in respect of an offence referred to in paragraph 1 and to the promotion of a person who has committed such an act. § § 409 to 412 of the fines shall apply to the fine-payment procedure in accordance with the provisions of paragraph 1 of this Article.

Art VI
authorization rules

Non-tampering Table of Contents

§ 30

(1) The Federal Government is authorized, with the consent of the Federal Council,
1.
for the implementation of this section Legal Regulations to be adopted, in so far as this is to preserve the regularity of taxation and the granting of allowances, to the elimination of Hardiness or administrative simplification is required,
a)
over the Definition of the beneficiary group of persons,
b)
on the identification and delimitation of the revenue from Berlin (West) including the operating expenditure incurred on this and advertising costs;
2.
to enact provisions by decree law
a)
about the procedure for granting allowances,
b)
about the replacement of allowances to employers when the sum of the allowances exceeds the amount which is retained as a whole in the case of payroll tax, and a settlement may also be permitted with other charges or contributions from the employer. The amounts calculated shall be treated by the tax office such as reductions in wage tax revenue
3.
the legal regulations provided for in § 25 (4) .
(2) The Federal Minister of Finance is authorized to calculate the income tax and payroll tax deducted in accordance with § § 21, 22 and 26 of the income tax table and the annual wage tax table. to set up and make known. When drawing up the derived tables, the same fillets are to be carried out as in the case of the table-up of the initial tables. The rules applicable to the general wage tax tables shall apply to the establishment and publication of wage tax tables for monthly, weekly and daily wage payments.(3) The Federal Minister of Finance is authorized to draw up and publish tables for the calculation of the allowances in accordance with § 28 for monthly, weekly and daily payroll accounting.

Section III
Final Provisions

Non-official table of contents

§ 31 Scope of application

(1) The above version of this law is, to the extent that: in the following paragraphs nothing else is intended to be applied for the first time for the 1990 assessment period. In the case of the tax withdrawal from the working wage, the first sentence shall apply with the proviso that the above-mentioned version of this law shall apply for the first time to the current working wage, which shall be for one after the 31. The salary payment period ending in December 1989 and other references to be paid after 31 December 1989. It will be applicable in December 1989. For the granting of allowances in accordance with § 28, the first sentence shall apply, provided that the above-mentioned version of this Act is to be applied for the first time to pay-off periods, which shall be applied after 31 December 2013. December 1989. If the payroll accounting period exceeds five weeks, the payroll period shall be replaced by the payroll.(2) § § 1 and 1a shall apply to turnover and internal turnover, which shall be in accordance with the provisions of the 31. 1 December 1991 and before 1 December 1991. 1 January 1994. On sales and internal sales, which are before the 1. § § 1 and 1a of the Act are published in the version of the contract notice of 2 January 1992. February 1990 (BGBl. 173). § § 3 to 7 and 9 to 12 shall apply to turnover and internal turnover, which shall be according to the 30. 1 June 1991 and before 1 June 1991. 1 January 1994.(2a) On request, § 1 of the Act is in the version of the Notice of 2. February 1990 (BGBl. 173) on transactions carried out in accordance with the 31. 1 December 1991 and before 1 December 1991. January 1994 will continue to apply if
1.
is based on a contract, who was before the 3. (
) § 2.
2.
2.
The continued existence of the company is proven to be seriously endangered by the reduction of the turnover tax reduction.
(3) § 13a of the law in the version of the notice of 2. February 1990 (BGBl. 173) shall be applied last for the marketing year preceding the first year of the year. It ends in July 1991. In the application of § 6a (4) sentence 1 of the Income Tax Act at the end of the first one after the 30. The financial year ended June 1991 for the calculation of the partial value of the pension obligation at the end of the previous year before 1. The financial year ended in July 1991 with a rate of 6% of the accounts. H. on the basis of this. As far as one at the end of the last one before the 1. The pension provision for the financial year ended in July 1991 with an invoice rate of 6 v. H. the partial value of the pension obligation to be calculated on this date may exceed two-thirds of the excess amount at the end of the first after the 30. The financial year ended in June 1991 to form a tax-reduction reserve. In the following two marketing years, the total amount of the reserve resulting from the operation of a holding in accordance with the third sentence shall be at least half-erratic. One in accordance with § 31 (3) in the version of the 2. Budget Structure Law of 22. December 1981 (BGBl. 1523), the reserve must be resolved at least in accordance with this provision. As far as at the end of the last one before the 1. July 1991 ended in the version of the Tax Reform Act 1990 of 25 July 1991 in accordance with Section 31 (3) of the Law. July 1988 (BGBl. 1093), this reserve is to be resolved in the following three marketing years at least to a third of the profit.(4) § 14 shall apply to economic goods which the taxable person is subject to after the 31. After that date, the Commission shall, after that date, have completed or produced a subsequent production work which it has completed after that date, if the taxable person is before the 1. The economic goods were ordered or started in July 1991 with their production or subsequent manufacturing operations. The start of manufacture shall be deemed to be the date on which a building permit is required, the date on which the application for construction is made.(5) § 14 (6), § 14a (7), § 14b (4) and § 15 (6) of the Act, as amended by the announcement of the 22. December 1978 (BGBl. 1) are to be applied last for the marketing year preceding the marketing year for which § 15a of the Income Tax Act is to be applied for the first time.(6) Paragraph 14a shall apply, subject to paragraphs 7 and 9, to buildings, condominies, extensions and extensions made by the taxable person and for which the construction application shall be submitted in accordance with the provisions of the 28. February 1989 and before 1. It was submitted in July 1991, and to buildings and condominies of the taxable person in accordance with the 28th February 1989, on the basis of a post-28th February 1989 and before 1. The mandatory contract concluded in July 1991 has been legally binding.(7) § 14a (2) and (5) and (14b) are to be applied to the extent to which acquisition costs are to be promoted, if the built-up or newly manufactured parts of the building are before the 1. It was completed in January 1990, or the modernisation measures had been completed before that date.(8) The cost of acquisition or production within the meaning of § 14b in the case of an apartment in its own home used for the purpose of own residential use may be paid by the taxable person in the year of termination of the modernization measures and in the following two years up to a total of 50 of the hundred as special expenditure is withdrawn, if the modernisation measures are in accordance with the 31. 1 December 1986 and 1. The date on which the acquisition or production costs have not been included in the tax base of § 15b and no use value is scheduled for the dwelling in accordance with § 21 (2) sentence 1 of the Income Tax Act. From the year in which the deduction amounts to the first sentence cannot be deducted, at the latest from the third year following the end of the modernisation measures, the remaining cost of acquisition or production may be applied in the following year: five equal annual amounts, such as special expenditure.(9) § 14a (6) and § § 14c, 14d and 15a are to be applied for the first time for the period of assessment in 1989.(9a) § 14b is to be applied to modernisation measures with which the taxable person is entitled before the 1. It began in July 1991 and, in so far as the costs of acquisition are encouraged, when the taxable person has concluded the compulsory employment contract in a legally effective way before that date. The start of the manufacturing process shall be deemed to be the date on which the application for construction is required.(10) § 15a shall be applied for the first time in respect of the marketing year for which Section 15a of the Income Tax Act is to be applied for the first time.(10a) § 15b shall apply to objects with the manufacture of which the taxable person is entitled before the 1. It began in July 1991, or which it acquired on the basis of a legally binding contract concluded before that date. The start of manufacture shall be deemed to be the date on which a building permit is required, the date on which the application for construction is made.(11) § 16 (2) sentence 3 and § 17 (3) sentence 4 are to be applied for the first time in the case of loans which are to be found after the 22. March 1988.(12) Section 16 (3) sentences 3 and 4 shall apply for the first time in the case of loans granted in accordance with the provisions of the 31. It will be passed on to companies in December 1989.(13) § 17 (3), if the financing of acquisition costs is favoured, shall also apply if the loans are before the 1. have been granted in January 1990.(13a) § 18 is to be applied last time for the assessment period 1990.(14) § 19 is subject to the second sentence of the 31. In the case of investment before 1 December 1989, investments must be made in the event of the investment before 1 December 1989. It began in July 1991. Section 19 in the version of the notice of 10. December 1986 (BGBl. I p. 2415) is to be applied to
1.
after the 31. 1 December 1989 and before 1 December 1989. Investments completed in January 1991,
2.
before 1. 1 January 1991, payments made at acquisition costs and incurred part-production costs,
if the claimant is entitled to the investment before the 1. It began in April 1989. Investments shall be completed at the time when the goods have been purchased or manufactured or the post-production operations have been completed. Investments shall be commenced at the time when the goods have been ordered or have been started with their manufacture or with the post-production operations. The start of manufacture shall be deemed to be the date on which a building permit is required, the date on which the application for construction is made.(14a) § 22 is to be applied last for the assessment period 1990.(14b) Paragraph 28 (4a) No. 1 shall apply for the first time in the registration of the number of children on the payroll card for the calendar year 1992.(15) By way of derogation from section 29 (2), third sentence, the application must be made until the end of the calendar year 1991, if the allowance for the period before the first subparagraph is determined by the first sentence. It is proposed that the Commission should make a request for the application of the provisions of Article 23 (4) (a) (6) to be applied for in July 1991. Section 29 (2) sentence 5 shall also apply to predisposition periods before 1990. Non-official table of contents

§ 32 empowerment

The Federal Minister of Finance is authorized to read the text of this law in the applicable law Advertising with a new date, under new heading, and in new paragraph order, eliminating the inconsistencies of the text.

Section IV
Berlin clause

Non-official Table of Contents

§ 33

This Act applies in accordance with Section 12 (1) and Section 13 (1) of the Third Transfer Act also in the country Berlin. Legal orders issued pursuant to this Act shall apply in the Land of Berlin pursuant to Section 14 of the Third Transfer Act.