Law On The Promotion Of The Berlin Economy

Original Language Title: Gesetz zur Förderung der Berliner Wirtschaft

Read the untranslated law here: http://www.gesetze-im-internet.de/berlinfg/BJNR000410950.html

Law to the promotion of the Berlin economy (Berlinförderungsgesetz - BerlinFG) BerlinFG Ausfertigung date: 07.03.1950 full quotation: "Berlinförderungsgesetz as amended by the notice of February 2, 1990 (BGBl. I S. 173), most recently by article 2 paragraph 5 of the law of December 5, 2006 (BGBl. I S. 2748) is changed" stand: Neugefasst by BEK. v. 2.2.1990 I 173, last amended by article 2 para 5 G v. 5.12.2006 I 2748 for details on the stand number you see in the menu see remarks footnote (+++ text detection from: 29.8.1980 +++) (+++ application cf. Article 31 +++) table of contents section I discounts in the sales tax and the taxes on income and earnings, granting of the investment allowance article I benefits in the VAT reduction claim of the Berlin entrepreneur § 1 reduction claim for internal sales section 1a (repealed) § 2 restriction on the Division section 3 exceptions , Restrictions section 4 Berlin entrepreneur, West German entrepreneur § 5 production in Berlin (West) § 6 Berlin value creation ratio § 6a terms § 6B-Berlin intermediate § 6 c base section 7 (repealed) article 8 dispatch and transport evidence § 9 accounting evidence § 10 procedures at the cut section 11 abolition of the reduction claims article 12 (repealed) article 13 Article II benefits in the taxes on income and earnings (repealed) § 13a increased deductions for depreciable assets of fixed assets § 14 increased deductions for multi-family § 14a increased deductions for modernization at multi-family § 14 b increased deductions for construction of buildings to the creation of new rental apartments § 14 c increased deductions for apartments with social section 14 d increased deductions for single-family homes, two-family homes and condominiums § 15 losses in limited liability § 15a of the tax relief of the apartment used for residential purposes in the own house § 15B tax reduction for loans to finance corporate investments § 16 tax reduction for loans for the financing of construction measures article 17 application of §§ 16 and 17 by workers article 18 article III investment allowance investment allowance for investments in Berlin (West) § 19 prosecution of offences referred to in section 264 of the Criminal Code section 20 section II tax cuts and worker benefits article IV income tax (PAYE) and corporate income tax reduction of income tax and corporate income tax article 21 veranlagten discount of the assessed income tax with influx of workers article 22 income from Berlin (West) section 23 treatment of members and affiliates section 24 calculation of the reduction of income tax and corporation tax article 25 veranlagten reduction of income tax article 26 determination of amounts of usable equity of unrestricted taxable corporations § 27 Article V discount for workers in Berlin (West) benefits through allowances section 28 supplementary provisions article 29 application of criminal and Penalty provisions of the tax code § 29a article VI authorization regulations section 30 section III final provisions scope article 31 empowerment § 32 section IV Berlin clause § 33 section I discounts in the sales tax and the taxes on income and earnings, granting of the investment allowance type I benefits at the VAT section 1 a Berlin entrepreneur on a West German businessman has delivered items reduction claim of the Berlin entrepreneur (1), shall be entitled , the turnover tax owed by him to 2 per cent of the fee agreed for these items to cut, if the objects in Berlin (West) have been manufactured and arrived from Berlin (West) in the remaining area of application of this Act.
(2) has a Berlin outside used manufactured items entrepreneur factory delivery of Berlin (West) to a West German entrepreneurs in Berlin (West) as parts, so he is entitled to reduce the sales tax owed by him if the items have been calculated especially around 2 per cent of the fee attributable to these items.
(3) a Berlin performed entrepreneurs work performance of a West German businessman in Berlin (West), he is entitled to reduce the sales tax owed by him when the edited or processed items from Berlin (West) in the remaining area of application of this Act to 2 per cent of the fee agreed for these services.
(4) has a Berlin entrepreneur to a West German entrepreneurs rented items or leased, so he is entitled to reduce the sales tax owed by him if the items have been manufactured by the Berlin entrepreneur after December 31, 1961 in Berlin (West) and the territorial scope of this Act be used to 2 per cent of the consideration agreed for the use of these items.
(5) a Berlin entrepreneur gave movies a German contractor for evaluation in the remaining area of application of this Act, he is entitled to reduce the sales tax owed by him if the movies have been manufactured after December 31, 1961 in Berlin (West) to 6 per cent of the fee agreed for the provision for evaluation.
(6) has a Berlin entrepreneur of a West German businessman running one of the following services, so he is entitled to reduce the sales tax owed by him to 10 per cent of the remuneration agreed upon for these benefits: 1 the technical and economic advice and planning for systems outside of Berlin (West) including the preparation of design, calculation and operating documents and monitoring the execution of , if the entrepreneur here has become exclusive or engaged in significant part in Berlin (West). The same applies if the power referred to in sentence 1 is part of a work delivery, unless pay attributable to performance has been calculated especially and not already belongs to the remuneration to the and articles beneficiaries referred to in paragraph 2;
2. the provision of industrial procedures, experiences and data processing programs; been developed exclusively or essential part in Berlin (West) or won
3. data processing with in Berlin (West) installations;
4. the provision of drafts made in Berlin (West) for promotional purposes, model sketches and fashion photographs;
5. the typically and exclusively serving the advertising or public relations activities of agents and advertising agencies as well as relevant business of public relations, if the entrepreneur here; became exclusively or work for the main part in Berlin (West)
6. the services directly related to the operation of Berlin Film and Fernsehateliers for the production of image and sound carriers, if they are indeed intended for evaluating territorial scope of this Act; This does not apply in film - and Fernsehateliers, which are operated by legal persons of governed by public law, or in the form of private companies, whose Anteile include only legal persons of under public law and whose Erträge flow to only these legal persons;
7. the provision of advance copy and reprint rights and performance -, broadcasting - and film rights, also for partial recovery, in Berlin (West) even laid and made in Berlin (West), works;
8. the evaluation and provision of information and press releases by Zeitungsausschnittbüros;
9. the provision of sound negatives made in Berlin (West), or mixed tapes by dubbed versions for evaluation in the remaining area of application of this Act.
(7) paragraphs 1 to 4 run in cases the services of a Berlin entrepreneur, whose Berlin value creation rate (§ 6a para 1) in the last financial year more than 10 has, so the percentage of reduction (reduction rate) subject to the paragraph 8 a value creation ratio in the penultimate year 1 by more than 10 to under 30 on 1.35 plus 6.5 per cent of the value creation ratio increases , 2 from 30 to 11 per cent of the value creation quota.
The reduction rate shall not exceed 10. He applies to the entire taxable period and will be granted only upon special request. A calculation of the Berlin value creation ratio is the application officially prescribed form completed to add.
(8) the increased reduction rate does not apply pursuant to paragraph 7 on the supplies of the items referred to in section 4, paragraph 2 If the Berlin entrepreneur has not even made the objects.
(9) the rates of reduction are according to the paragraphs 1 to 7 are each reduced 1 for transactions carried out after December 31, 1991 and before 1 July 1992, at 30 per cent, 2 for sales, which run to 50 per cent and 3. for transactions, after June 30, 1992 and before 1 January 1993 to 31 December 1992 and before 1 January 1994 running , around 75 per cent.
The reduced rate of reduction is be rounded to two decimal places.
(10) the conditions for the cuts after the preceding paragraphs 1 to 7 must be proved (§ 9) and buchmäßig (§ 10) document terms.
Footnote (+++ § 1: the application see § 31 para 2 sentence 1 F. 1991-06-24 +)
§ 1a reduction claim for internal sales (1) an entrepreneur has spent items which he has produced at a facility in Berlin (West), for the purpose of commercial use in a West German establishment and is not given a claim of reduction in pursuant to section 1, so the contractor is entitled to reduce the sales tax owed by him to 3 per cent of the transfer fee (§ 7 para 3) for the spent items. The supply of the goods to customers in the remaining area of application of this Act which are not German entrepreneurs in the sense of § 5 para 2, not considered commercial use, except that the items in the West German establishment have been edited or processed; the provision of § 6 para 1 shall apply mutatis mutandis.
(2) the items manufactured in the cases of paragraph 1 by a Berlin entrepreneur, whose Berlin value creation rate (§ 6a para 1) in the last financial year more than 10 has, so the cut set at a value added ratio in the last marketing year 1 by more than 10 to under 30 on 2.35 plus 6.5 per cent of the value creation ratio, 2. from 30 to 11 per cent of the value creation ratio increases that increases to a Vomhundertpunkt.
The reduction rate shall not exceed 10. Section 1, paragraph 7, sentence 3 and 4 shall apply mutatis mutandis.
(3) the reduction rate is reduced under paragraphs 1 and 2 1 for internal sales, carried out after December 31, 1991 and before 1 July 1992 to 30 per cent, 2. for internal sales, carried out after 30 June 1992 and before 1 January 1993, to 50 per cent, and 3 for internal sales, carried out after 31 December 1992 and before 1 January 1994. , around 75 per cent.
The reduced rate of reduction is be rounded to two decimal places.
(4) the conditions for the reduction under paragraphs 1 and 2 must be proved (§ 9) and buchmäßig (§ 10) document terms.
Footnote (+++ § 1a: to the application see section 31, paragraph 2, sentence 1 F. from 1991-06-24 +++) section 2 - section 3 restriction on the Division the cuts referred to in paragraph 1 are granted only if Berlin entrepreneur has run the deliveries and other services in the framework of his company and for the company of the West German entrepreneur. § 5 paragraph 2 No. 4 remains untouched.
Footnote (+++ § 3: for use see § 31 para 2 F. from 1991-06-24 +++) § 4 exceptions, restrictions (1) the cuts according to section 1, paragraph 1 and Article 1a, paragraph 1 is not granted for the delivery, the removal or the acquisition of the following items: 1. original works of sculpture, painting and graphic of artist no longer living;
2. second-hand goods;
3. antiques;
4. postage stamps;
5. precious stones and semi-precious stones (semi-precious), also synthetic, as well as objects in connection with these stones, except diamond tools (Tools with working part of industrial diamonds);
6 real pearls, including pearls, as well as items relating to these beads;
7 precious metals and precious metal alloys in the form of raw and half material as well as finished goods made of precious metals or precious metal alloys (includes non-goods, which are covered with precious metals or precious metal alloys);
8 Tin, bismuth and cadmium alloys that contain Tin or more than total 3 percent bismuth or cadmium, in the form of raw materials and half material as well as finished products more than 20 per cent. This does not apply to finished products made of Tin, which have been manufactured by a Berlin entrepreneur, whose Berlin value creation rate (§ 6a para 1) more than 50 amounted in the last financial year, as well as for pressure castings.
9 mercury;
10 non-ferrous metals and NE metal alloys, listed as far as not under paragraphs 8 and 9, in the form of pre-and raw material, not; produced by a Berlin entrepreneur by thermal refining or alloying in Berlin (West)
11 Trinkbranntweine in the sense of the law on the spirits monopoly in the in the Federal Law Gazette Part III, outline number 612-7, published adjusted version amended and semi-finished products for the production of spirits, except essences that not up to 10 litres have been filled up at a facility in Berlin (West) in containers. Sentence 1 does not apply to semi-finished products, which have been extracted by distillation in a distillery or a cleaning operation in Berlin (West);
12. meat and edible offal of bovine animals, calves, pigs and sheep, fresh, chilled or frozen; (a are excluded) have been meat and edible offal of animals which have been slaughtered in Berlin (West) and split into standard, b) meat that has been won in Berlin (West) by complete deboning of heads, pig, calf or halves of the sheep as well as cattle areas. Loins, hams, heads of pigs, ice - and Spitzbeine of pork sides, as well as heads, feet and tails of calf and sheep halves need not to be boned. Supplies and internal revenues of these non boned items are not favored, c) meat of animal bodies decomposed in Berlin (West) in single packs up to 1.000 g;
13 a) roasted coffee (subheadings 0901.21 and 0901.22 of the customs tariff), as far as not all its production required edits and processing (other than removal of caffeine and irritants) including the normal for sale to the final consumer packaging (single packs up to 1,000 g) in Berlin (West) be performed, b) extracts, essences and concentrates, of coffee (subheadings 2101 1011 and 2101 1019 of the customs tariff), as far as when these items all processing needed to manufacture and processing (other than removal of caffeine and irritants) in Berlin () Running West);
14 cigarettes, smoking tobacco, and cigars, as far as these items all to produce them; run required edits and processing (except the removal of nicotine and other tobacco-own fabrics and the manufacture of mixed cigar deposit) including the packaging normal for sale to the final consumer in Berlin (West)
15 scrap, old and wastes including waste.
(2) where a cut is not excluded under paragraph 1, the payment or transfer fee is to reduce 1 raw mass (marzipan and Persipan - nougat mass) and nuclear preparations (peeled or crushed almonds, hazelnuts, Kaschunüsse, apricot seeds, peach seeds) for the reduction pursuant to § 1a para 1 to 25 per cent;
2. copper and copper alloys in the form of pre-and raw material for reduction pursuant to § 1a para 1 to 50 per cent;
3. Trinkbranntweinen and semi-finished products for the production of spirits, except essences for the cuts according to § 1 (1) and § 1a paragraph 1 with the following conditions: a) the fee or transfer fee charges spirits are off to excrete.
b) that referred to a reduced fee or transfer fee is to reduce 40 percent, if the goods have been manufactured by a Berlin entrepreneur, whose Berlin value creation rate (§ 6 para 1 a) amounted to less than 10 in the last financial year.
(c) the tax base resulting after the letters a and b is to apply the twofold amount;
4. meat and edible offal, as far as in paragraph 1 No. 12 the objects referred to points a, b set 1, letter c are for the reduction pursuant to § 1a para 1 to 50 per cent;
5. roasted coffee (paragraph 1 No. 13 letter a) for the cuts according to § 1 (1) and § 1a para 1 to 60 per cent. The fee or transfer fee may be no more than 7.20 DM per kilogram after the reduction;
6 extracts, essences or concentrates of coffee (paragraph 1 No. 13 letter b) the cuts according to § 1 (1) and § 1a para 1 to 8.30 DM per kilogram, with objects in liquid form to 8.30 DM per kilogram dry matter, as long as the coffee tax is included in the tax base;
7 cigarettes and smoking tobacco for the cuts according to section 1, paragraph 1 and Article 1a, paragraph 1 the tobacco tax included in the tax base. The amount resulting after that is to increase 33 per cent;
8 the purpose of advertising or public relations activities (art. 1, par. 6 No. 5) for the reduction according to § 1 paragraph 6 to the fees transferred to third parties for the implementation of the advertising;
9 cocoa semi-finished products (cocoa mass, cocoa press cake, also low fat, cocoa butter) and even low-fat cocoa powder - sugared not-, milk chocolate, chocolate, chocolate mass - and Sahneschokoladeüberzugsmasse excluding finished chocolate for final consumption - reduction after § 1a para 1 to 5 per cent.
The reductions of fee or transfer fee are book-entry (§ 10).
(3) the Federal Government may by decree with the consent of the Federal Council determine that the cuts do not apply are according to § 1 para 1 or § 1a paragraph 1 with regard to certain items if this benefits the existence of a significant part of those West German entrepreneurs would greatly endanger, deliver the items of the same type.
Footnote (+++ § 4: for first time use CF. § 31 para 2 F. from 1991-06-24 +++) § 5 Berlin entrepreneur, West German entrepreneur (1) Berlin entrepreneur within the meaning of this law is 1 an entrepreneur who has his Executive Board in Berlin (West), with its permanent establishments in the other area of application of this Act, unless the provision of paragraph 2 No. 2 applies;
2.
a permanent establishment of an entrepreneur who has his business line in the remaining area of application of this Act or in a foreign country situated in Berlin (West).
A prerequisite is that the business line (number 1) or the permanent establishment (paragraph 2) was founded before October 3, 1990 in Berlin (West). Sentence 2 shall apply also for the Berlin Branch of the contractor referred to in paragraph 1a.
(2) in the West of the German entrepreneurs in the meaning of this law is an entrepreneur who has his business line in the remaining area of application of this Act, with its permanent establishments in the other area of application of this Act; 1
2. a permanent establishment situated in the other area of application of this Act a Berlin entrepreneur if it has completed sales business with a different Berlin entrepreneurs in their own name Paragraph 1 sentence 2 shall not apply;
3. a permanent establishment situated in the other area of application of this Act an entrepreneur who has his business line outside the scope of this Act;
4. a legal person of under public law and a political party within the remaining scope of this law, even if the deliveries and other services for your company have been carried out.
Footnote (+++ § 5: to the application see § 31 para 2 F. from 1991-06-24 +++) § 6 production in Berlin (West) (1) is a production in Berlin (West) when according to the traffic a subject of other MERCHANTABILITY is caused by an editing or processing in Berlin (West), except that the subject-matter in Berlin (West) is only marginally treated. Feature, repackaging, transfer, sorting, assembling of acquired property for thing aggregates and applying control characters are not considered processing or processing.
(2) a further condition for a production in Berlin (West) is, that the Berlin value creation rate (§ 6a section 1) of the Berlin entrepreneur who more than slightly treated the subject in Berlin (West) in the meaning of paragraph 1 at least 10 had been in the last financial year. To in section 4, paragraph 2, sentence 1, no. 2 to 5 and 9 designated items sentence 1 does not apply.
(3) paragraph 2 shall apply accordingly for work performance. A work performance by a Berlin entrepreneur exists even if this run the factory performance wholly or partly from an other Berlin entrepreneur.
(4) movies are manufactured in Berlin (West), when the Studio shooting exclusively or almost exclusively Studio operations and the technical services (editing, music recordings, mix and bulk copies) exclusively or almost exclusively in Berlin carried film-technical companies in Berlin. Sound negatives and mixing tapes from dubbed versions are manufactured in Berlin (West), the technical services that are been done exclusively or almost exclusively in Berlin (West).
Footnote (+++ § 6: to the application see § 31 para 2 F. from 1991-06-24 +++) § 6a Berlin value creation ratio (1) the Berlin value added ratio in the meaning of this Act is the percentage resulting from the relationship, Berlin value added to the economic turnover of the permanent establishments in Berlin (West) of the Berlin entrepreneur says. In the cases of § 2 para 2, no. 2 of the law on turnover tax are to be organ societies as the premises of the contractor.
(2) Berlin value the sum of 1 is the Berlin Prize (§ 6 b para 1), 2. the Berlin wages (§ 6 b para 2), 3. the additional amounts for certain employees of Berlin, Berlin trainees and Berlin entrepreneurs who no. 1 to 6 of the Corporation Tax Act are not corporations, associations of persons or assets in the sense of § 1 para 1 (§ 6 b para 3), 4. outlays for securing the future of the Berlin workers (§ 6 b para 4). , 5 Berlin interest (§ 6 paragraph 5 b), 6 Berlin depreciation (§ 6 b para 6), 7 the maintenance expenses for depreciable movable or immovable assets which are used in the permanent establishments of the Berlin entrepreneur located in Berlin (West), 8 the rental and lease expenses, as well as the ground lease for the use of movable and immovable assets in the Berlin (West) located premises of the Berlin entrepreneur and 9 the eligible value of Berlin intermediate consumption (article 6 c).
Same amounts may be used at once in one of the numbers 2 through 9. The amounts referred to in paragraphs 2 and 4 to 8 are to include only in so far as they have reduced the Berlin prize. Sentences 2 and 3 do not apply to workcapitalised.
(3) the economic output attributable to the permanent establishments in Berlin (West) of the Berlin entrepreneur considered economic turnover. Includes 1 the § 1 para 1 Nos. 1 to 3 of the law on turnover tax referred to in sales including non-taxable revenues outside the survey area with the bases according to § 10 of the law on turnover tax, 2. transferring objects to parts of the company outside of Berlin (West) the inventories of processed unfinished and finished products at production cost and 4 other own at market prices without value added tax, 3. work capitalized at production cost.
Economic revenues are excreted from are 1 the supplies and the provision of goods manufactured in Berlin (West) and services not Berlin origin up to 25 per cent of the economic turnover and 2. the transactions which the described in § 6 para 1 sentence 2 attributable to amounts.
The tobacco tax, liquor duties and the coffee tax remain in determining the economic turnover except approach, insofar as it has paid the Berlin entrepreneur.
(4) the Federal Government can determine the scope of Berlin value-added and economic turnover closer by decree with the consent of the Federal Council to maintain the uniformity of taxation, to the Elimination of inequities in cases of hardship or to simplify the taxation procedure.
Footnote (+++ § 6a: to the application see § 31 para 2 and paragraph 3 sentence 2 F. from 1990-02-02, F. 1991-06-24 +++) § 6B terms (1) as Berlin profit within the meaning of section 6a paragraph 2 No. 1 is the gain for income tax purposes, reached in the permanent establishments located in Berlin (West); Authorities, associations of persons and estates within the meaning of the ITA are determined for purposes of the tax revenues from business. In the determination of the Berlin Prize § 14, 14a, 16 and 18 (3) of the income tax Act, 2. gains and losses on the dissolution and settlement (liquidation) by the authorities (§ 11 of the ITA), 3. remain from account 1 capital gains and capital losses within the meaning of § gains and losses from the disposal of fixed assets, 4. gains and losses of disposal or removal of securities of in current assets , 5. revenue the mentioned type and 6 are shares in winning a public trading company, to see the partner as a fellow contractor within the meaning of the income tax act a limited partnership or any other company, in which in § 20 para 1 and 2 of the income tax act.
Has premises in Berlin (West) and other places keep the contractor the portion of the total profit, adjusted for the amounts referred to in sentence 2, resulting from the ratio in which the Berlin wages (paragraph 2) to the sum of the wages are, which have been paid for the workers employed by all branches deemed Berlin profit.
(2) Berlin wages in the sense of § 6 No. 2 considered a paragraph 2 the wages plus the not allowance beneficiaries wages falling under section 40 of the income tax Act, or under a tax treaty allowance beneficiaries under section 28, as far as this the conditions of article 23 no. 4 letter a are met. Does not include severance pay due to resolution of employment by the employer or judicially pronounced.
(3) additional amounts are 1 in cases where the Berlin of each worker's salary exceeds the annual amount of the relevant contribution assessment ceiling in the general pension insurance, exceeds three times of the amount of 80 per cent of this annual amount, 2. three times of the fees that are paid to people who who are employed to their vocational training, if the compensation among the Berlin wages referred to in paragraph 2 within the meaning of section 6a paragraph 2 No. 3 , no more than 60 per cent of the annual amount of the relevant contribution assessment ceiling in the general pension insurance per person, and 3. 210 per cent of the annual amount of the relevant contribution assessment ceiling in the general pension insurance, if the Berlin entrepreneur is any corporation, Association of persons or assets in the sense of § 1 para 1 No. 1 to 6 of the Corporation Tax Act.
(4) for securing the future of the Berlin workers within the meaning of section 6a paragraph 2 No. 4 all expenses of the employer to Berlin workers or these related persons in case of the disease, to make sure the accident, disability, age or of death are considered expenses. Berlin workers are those who allocated wages for employment in Berlin (West) from a current or previous employment. As far as the expenses can be attributed to inconclusive Berlin workers, the part is these expenses apply to the ratio of Berlin work wages to the amount of the wages (paragraph 1 sentence 3) results.
(5) as Berlin interest within the meaning of section 6a paragraph 2 No. 5, all interest and similar expenses apply foreign capital of permanent establishments located in Berlin (West). This includes also the remuneration of silent partners who not are regarded as fellow entrepreneurs in the meaning of the income tax act. Has the entrepreneurs maintain premises in Berlin (West) and other places, so apply rate interest paragraph 1 the determination of the Berlin 3 according to.
(6) the deductions are considered Berlin depreciation within the meaning of section 6a paragraph 2 No. 6 1 for wear and tear or reduction in substance, 2. the increased displacement, 3. the depreciation, 4. the depreciation to the lower value of part of and 5. According to section 6 para 2 of the income tax act as operating expenses of deposed acquisition or manufacturing costs, which relate to depreciable movable or immovable assets, the assets of permanent establishments in Berlin (West) of the Berlin entrepreneur belonging to and used there.
Footnote (+++ § 6 b: to the application see § 31 para 2 F. from 1991-06-24 +++) § 6 c Berlin intermediate (1) Berlin intermediate consumption within the meaning of section 6a paragraph 2 No. 9 of apply 1 are the supplies of goods made an other entrepreneurs in Berlin (West), to a permanent establishment situated in Berlin (West) of the Berlin entrepreneur, if the items in the Berlin entrepreneur to the goods or material input, or as Warenumschließungen of sales determines; Items for their delivery, removal or acquisition pursuant to § 4 para 1 cuts not be granted are excluded;
2. the following other services located business premises of another carrier to one one in Berlin (West) in Berlin (West) situated establishment of the Berlin entrepreneur pointed out: a) the work performance attributable to the goods or material input and in Berlin (West) been run are, b) the technical and economic advice and planning for facilities, including the preparation of design, calculation and operating documents and monitoring the execution, as well as the business consultancy , excluding legal and tax advice, if the contractor for these services has become exclusive or engaged in significant part in Berlin (West), c) the provision of industrial property procedures, experiences and data processing programs, which have been developed exclusively or essential part in Berlin (West) or won, d) data processing equipment installed in Berlin (West), e) transferring designs made in Berlin (West) for promotional purposes , Model sketches and fashion photographs, f) typically and exclusively serving the advertising or public relations activities of the agents and the advertising agencies and appropriate business of public relations, if the contractor for these services has become exclusive or engaged in significant part in Berlin (West), g) the provision of teaching in Berlin (West), industrial and commercials, h) the services directly related to the operation of Berlin Film and Fernsehateliers for the production of image and sound recordings; This does not apply to film and Fernsehateliers, which are operated by legal persons of governed by public law, or in the form of private companies, whose Anteile include only legal persons of under public law and whose Erträge flow to legal persons, and i) cleaning in Berlin (West) receives land.
(2) the Berliners are intermediate consumption with the following values to calculate: 1. in the case of paragraph 1 No. 1 with the part of the amount resulting from application of the wholesale rate (paragraph 3) of the supplier on the charge; the reductions of the fee No. 3 are letter a and no. 5 to 7 according to article 4, paragraph 2, sentence 1 to take into account. The supplier is an entrepreneur, whose annual turnover in the last financial year has not exceeded 450,000 DM, a lump-sum rate can be applied instead of the wholesale rate calculated according to paragraph 3 by 40 per cent;
2. in the case of paragraph 1 No. 2 with the remuneration, in the case of the letter f reduced to the fees, which are paid to third parties for the implementation of the advertising.
(3) the percentage resulting from the relationship, in which applies the she'il make.5 past the Berlin wages as a wholesale rate (§ 6 para 2) to the economic revenues (§ 6a paragraph 3) of the supplier. The percentage is to be rounded to the nearest integer divisible by 5. The wholesale rate shall be determined after the last financial year.
(4) the supplier has to indicate the wholesale rate or the lump-sum rate and the mitigations of pay on the invoice and the invoice copy. The calculation basis for the quotas be changed subsequently, changes in calculating the wholesale rate are taken into account, which is crucial for the first year for which the entrepreneur has issued still no invoices.
(5) the contractor running the Berlin intermediate consumption, has accounts (section 10) to prove their requirements, as well as the calculation basis for the wholesale rate or the lump-sum rate.
Footnote (+++ § 6c: to the application see § 31 para 2 F. from 1991-06-24 +++) § 7 base (1) belongs to the consideration within the meaning of this Act not the sales tax. § 10 para 1 of the law on turnover tax is to be applied.
(2) in section 1, the collected fees take the place of the agreed fees if the Contractor calculated the VAT after collected fees. Instead of the agreed fee, received pay and the day of capture is holds to prove. When changing the type of tax reduction amounts may not be invoked.
(3) as a transfer fee in the meaning of Article 1a, paragraph 1 the amount is, the entrepreneur would need to expend to get the item shipped in the West German establishment by a foreign entrepreneur (market price without VAT). A transfer fee this can be determined, should be cut at most to be 115 per cent of the production costs calculated according to the einkommensteuerlichen rules based.
Footnote (+++ § 7: to the application see § 31 para 2 F. from 1991-06-24 +++) section 8 - section 9 dispatch and transportation certificate (1) is proof that the designated items in the remaining area of application of this Act have reached in section 1 para 1 and 3 and § 1a para 1, through proof of dispatch, in particular by waybill, postal deposit slip, Bill of lading, or whose double pieces, or other commercially available evidence, in particular by an attestation of the forwarding agent commissioned by the contractor , a shipping confirmation of the supplier or an acknowledgement of receipt of the establishment or of the buyer or customer's remaining covered by this Act, to the territorial scope of this Act. From the other document must be at least the commercial designation and amount of objects, the date of dispatch or transport and the means of transport (E.g. rail or truck). Also, the document will contain the insurance of the Exhibitor that the information contained in the document on the basis of business documents are verifiable within the territorial scope of this Act have been made.
(2) evidence that the No. 9 be referred to items in the other area of application of this Act used in article 1, par. 4 and 5 and § 1 section 6 or evaluated, is by means of a certificate of the West German entrepreneur, also the period of use or exploitation must emerge from the.
(3) the tax office may allow in justified cases at the request of that evidence is handled through other documents.
Footnote (+++ § 9: to the application see § 31 para 2 F. from 1991-06-24 +++) § 10 accounting evidence (1) the accounts to be assigned to prerequisites must be to be seen clearly and easily verifiable from the accounting records. The books are in the territorial scope of this Act.
(2) as a rule should be recorded 1 if the cuts according to § 1: a) the amount and the commercial designation of items that have been delivered or processed in the factory wage, or processed, b) the method of manufacture of the item or the nature of the work in Berlin (West), c) the supplier and the date of delivery at the Berlin entrepreneur or the end of the work provider and the day of the plant's performance at the Berlin entrepreneurs , when the Berlin entrepreneur has not even made the subject or even edited or processed, d) the type of service within the meaning of § 1 para 6, e) the recipient of the delivery or other performance in the remaining scope of this law for name, description of the business industry or profession and address, f)
the day of the dispatch or transport of the delivered or processed in the factory wage or processed item referring to the shipment documents or other documents (§ 9 para 1), g) the time during which have been leased or rented items the territorial scope of this Act used or evaluated films, sound negative or mixed tapes by dubbed versions the territorial scope of this Act, recalling the Additionally issued certificate of the West German entrepreneur (§ 9 para 2) , h) in the cases of § 1 para 7 the calculation of the Berlin value creation ratio, i) in the cases of § 6 c the way of the Berlin wholesale and the chargeable value, j) the agreed remuneration having regard to the invoice copy, k) in the cases of § 4 paragraph 2 the amount to the to reduce the fee is;
2. If the shortened according to § 1 a: a) the amount and the commercial designation of objects which have been spent in the West German establishment, b) the way of producing the items at a facility in Berlin (West), c) the day on which the items in the West German establishment are received, d) the purpose, e) the clearing fee and the type of discovery, f) in the cases of § 1a para 2 the calculation of the Berlin value creation ratio , g) in cases of § 6 c the way of the Berlin wholesale and the chargeable value, h) mitigate the transfer fee is in the cases of § 4 paragraph 2 of the amount by which the.
3. (3) the tax office may permit a tax reliable contractor that he provide the accounting evidence in any other way.
Footnote (+++ § 10: to the application see § 31 para 2 F. from 1991-06-24 +++) § 11 procedures on the truncation (1) are the reduction amounts according to the § § 1 and 1a to offset against the tax owed for a pre-registration period or taxation.
(2) be reduced fees or clearing charges, reduction amounts are according to the § extent to repay § 1 and 1a, when they accounted for the reduction in remuneration. The amount to be paid back is to be added to the tax for the pre-registration period (taxation), in which the fees are reduced.
(3) paragraph 2 shall apply mutatis mutandis if agreed fees have become uncollectible. Subsequently absorb the fees the contractor may make again the reduction of sales tax.
Footnote (+++ § 11: off to the application see § 31 para 2 F. 1991-06-04 +++) § 12 abolition of the reduction claims getting items, for their spending, entitlement to the reduction according to § 1a, to Berlin (West) back, without that they have indeed inferior to scope of this Act of editing or processing in the sense of § 6 para 1, so may be not reduced the sales tax owed. The West German entrepreneur returns the objects to the Berlin supplier, so also the reduction may be made pursuant to section 1. Is the cuts have already been made, the reduction amount to the tax authorities is to pay back.
Footnote (+++ § 12: off to the application see § 31 para 2 F. 1991-06-24 +++) § 13 - type II increased deductions for depreciable assets of fixed assets (1) for depreciable assets, which belong to the assets of a permanent establishment located in Berlin (West) and where the requirements of paragraph 2 are, reductions in taxes on income and earnings can § 13a - paragraph 14 in the year of purchase or production and increased in the 4 following marketing years in place of displacement according to § 7 of the income tax act to measure for wear and tear Deductions to be made to the height of a total 75 per cent of the purchase price or production cost. From the marketing year in which increased deductions no longer can, be made pursuant to sentence 1 at the latest of the fifth on the year of purchase or production following economic year, the displacement for wear and tear is calculated according to Section 7a, paragraph 9 of the income tax act.
(2) the increased deductions can be taken pursuant to paragraph 1 in claim 1 for new mobile assets that remain at least 3 years after their purchase or production at a facility located in Berlin (West);
Standing rooms are 2. immovable assets situated in Berlin (West), the buildings, parts of buildings, condominiums or part owned (building), if in the mode of the taxable immediately to at least 3 years after their purchase or production to more than 80 per cent) the manufacturing or processing of goods intended for sale or the production of energy or heat or b) the recovery of assets or c) the research or development in the sense of § 51 para 1 No. 2 letter u set 4 of the income tax act or d) of management or administration, or the storage of supplies relating to the activities referred to in paragraphs a to c are used.
For ships, the provisions of sentence 1 is to apply no. 1 with the proviso that a period of 8 years takes the place of the 3 year period. For air vehicles, increased displacement can be taken pursuant to paragraph 1 unused.
(3) the increased deductions can be taken pursuant to paragraph 1 also in claim 1 for extensions and extensions in Berlin (West) located buildings, if the constructed or manufactured parts of the building at least 3 years after its manufacture set meet the requirements of paragraph 2 1 No. 2, and 2 for other subsequent manufacturing operations in Berlin (West) located buildings, when the building at least 3 years after completion of the subsequent production work the conditions of paragraph 2 sentence 1 No. 2 meet.
The increased displacement calculated in these cases according to the production costs, which have been applied for the expansion, the extension or other subsequent production work. From the marketing year in which increased displacement stops can be made pursuant to sentence 1, the residual value is the acquisition or manufacturing costs of the building in its place be added any value; the additional deductions for wear and tear are uniformly be measured for the entire building to the amount resulting after this and the percentage of the building.
(4) the increased displacement can already be taken pursuant to paragraphs 1 and 3 for down payments on cost and for production costs of part of in claim.
Footnote (+++ § 14: to the first application see § 31 para 4 F. from 1988-07-25-F. 1990-02-02 +++) (+++ § 14: to the further application cf. Article 31, par. 4 F. from 1991-06-24 +++) (+++ § 14 para 6 F. 1978-12-22: to the last application see § 31 para 5 F. from 1988-07-25 +++) § 14a increased deductions for apartment buildings (1) in buildings located in Berlin (West), which more than two apartments (multi-family) containing more than 66 2/3 per cent for residential purposes and the taxpayer made or until the end of the year Completion purchased been are, can by way of derogation from § 7 para 4 and 5 of the income tax act in the year of completion or acquisition and the following year respectively up to 14 per cent, as well as in the subsequent 10 years each up to 4 per cent of the production cost or amortized cost be discontinued. In the case of the acquisition set 1 is to apply only when the manufacturer for the sold buildings not displacement for wear according to § 7 paragraph 5 of the income tax Act still increased displacement or took special depreciation claimed. After these twelve years are as deductions for wear until the full was deposed a year 3.5 per cent of the residual value to withdraw; § 7 para 4 sentence 2 of the income tax act shall apply mutatis mutandis.
(2) the increased displacement after paragraph 1 sentence 1 can also for extensions and enhancements to apartment buildings located in Berlin (West) in claim are taken, if the expanded or newly manufactured parts of building residential purposes to more than 80 per cent. The increased displacement is calculated according to the manufacturing cost for the upgraded or newly manufactured parts of the building or acquisition costs, which accounted for these parts of the building, as far as the expansions or extensions have been carried to the legally effective completion of a compulsory acquisition or purchase an equivalent Act. After expiry of the period in which to set, 1 increased deductions can be made, the residual value is attributable to acquisition or manufacturing costs of the building or the value acting in their place; the additional deductions for wear and tear are uniformly be measured for the entire building to the amount resulting after this and the percentage of the building.
(3) in the cases of paragraphs 1 and 2 the purchaser or the purchaser can make up for year up to the year of completion following the end of the third increased displacement, that he not take advantage of in the year of completion and in the two following years. Subsequent manufacturing costs incurred up to the end of the third year following year completion, can be treated differently so Article 7a, paragraph 1 of the income tax act of the year at, as they were already in the first year of the benefit period.
(4) in the case of apartment buildings located in Berlin (West), which have been built in tax-advantaged or free financed housing, at least 3 years after completion to more than 80 per cent serve residential and manufactured by the taxpayer or purchased until the end of the year of completion, increased displacement can instead of increased displacement, referred to in paragraph 1, by way of derogation from article 7, par. 4 and 5 of the income tax act in the year of completion or acquisition and in the two following years up to the Height are made of a total 50 per cent of the production cost or the cost. In the case of the acquisition set 1 is to apply only when the manufacturer for the sold buildings not displacement for wear according to § 7 paragraph 5 of the income tax Act still increased displacement or took special depreciation claimed. The increased displacement under the condition that not before 5 years after the completion or acquisition of the building for it located flats public funds in the sense of § 6 para 1 of the second Housing Act granted pursuant to sentence 1. Of the year, in which increased deductions no longer can be made pursuant to sentence 1, at the latest by the third on the year of completion or acquisition the following year, the displacement for wear and tear are after to measure the residual value and the percentage applicable to section 7 para 4 of the income tax Act, taking into account the remaining useful life.
(5) the increased displacement sentence 1 can be taken pursuant to paragraph 4 also for extensions and extensions of buildings located in Berlin (West) in claim, if the expansions or extensions in tax-advantaged or free financed housing have been established and the expanded or newly manufactured parts of the building at least 3 years after completion of their serve to more than 80 of the hundred residential. Paragraph 2, sentences 2 and 3 and paragraph 4 sentence 3 shall apply accordingly.
(6) which increased displacement to the paragraphs 1 to 5 can already for part cost and be taken for down payments on acquisition costs. In the cases of paragraphs 1 and 2, Section 7a para 2 is to apply the income tax law with the proviso that the sum of increased displacement 14 per cent may not exceed spent production costs of part of or prepayments which until the end of the year as a whole.
(7) in the cases of paragraphs 1 to 5 are to treat associated garages without regard to their actual use as residential use, as far as in them not the building serving more as a passenger for each apartment in the building can be stored. Rooms for the insinuation of other cars are always serving to treat as non-residential purposes.
(8) paragraphs 1 to 7 are condos, the non-at least 5 years after their purchase or production residential purposes, apply mutatis mutandis.
Footnote (+++ § 14a: to the application see section 31 para 6 F. from 1990-02-02, F. 1991-06-24 +++) (+++ § 14a para 2 and 5 to the application see section 31 paragraph 7 F. from 1990-02-02 +++) (+++ § 14a para 6: for first time use see section 31 paragraph 9 F. from 1990-02-02 +++) (+++ § 14a para 7 F. 1978-12-22: to the last application see § 31 para 5 F. from 1988-07-25 +++) § 14b increased deductions for modernisation measures in multi-family houses (1) in apartment buildings located in Berlin (West) can the taxpayer in addition to the deductions for wear and tear for the Building of the production costs, which he has spent on modernisation measures, in place of displacement to tailbacks § 7 para 4 or 5 of the income tax act or section 14a in the year of the completion of the modernisation work and in the two following years increased deposits up to the amount of a total 50 per cent make. Sentence 1 applies accordingly to acquisition costs, which accounted for modernisation measures, insofar as they have been conducted after the legally effective completion of a compulsory acquisition or purchase a standing right legal act. From the year in which increased deductions no longer can be made pursuant to sentence 1 no later than by the third year, the year of the completion of the modernization work following the residual value in 5 equal annual amounts must be off.
(2) a prerequisite for the application of paragraph 1 is that 1 the apartment building a) in the cases of paragraph 3 No. 1 to 10 before January 1, 1961, b) in the cases of paragraph 3 Nos. 11 and 12 before January 1, 1978 has been completed, 2. the taxable person by means of a certificate of the Senate Administration for construction and housing, Berlin , indicating that the apartment building to modernizing does not contradict according to type of use establishing a development plan and the implementation of modernization measures corresponds to a higher structural development of the municipal area and the objectives of modern urban design in terms of development and ease, and 3. the apartment building serves residential purposes until the expiration of at least 3 years after completion of the modernisation work to more than 66 2/3 per cent; section 14a paragraph 7 shall apply mutatis mutandis.
1(a) the requirement of number is eliminated when expenses that in paragraph 3 No. 9 designated ports, if by means of a certificate of the competent District Office is proved, that these connections relating to the construction of the building still not to be used.
(3) modernization measures within the meaning of paragraph 1 are installations that are created by the following equipment and facilities: 1 apartment complete with or without ante-room in the apartment, 2 cooking space with ventilation facilities, water tap and sink, facility for coal, gas or electric cooker. entlüftbare pantry or entlüftbarer food Cabinet, 3 modern sanitary facilities, 4. a bathroom or a shower each apartment as well as sink, 5. connection for stove or equivalent heater, 6 electric burner ports and Sockets, 7 heating and hot water systems, 8 lifting equipment in buildings with more than four floors, 9 connections to the sewage system and water supply, 10 conversion of Windows and doors , 11.
Measures that are made solely for the purpose of heat or noise protection, 12 connections to the district heating supply, predominantly fed facilities cogeneration, combustion of waste or the recycling of waste heat, 13 heat pump systems, solar systems and plants for recovery of heat including the connection to the heating system.
Footnote (+++ § 14b: to the application see section 31 paragraph 7 F. from 1990-02-02 & paragraph 9a F. 1991-06-24 +++) (+++ § 14A para 4 F. 1978-12-22: to the last application see § 31 para 17 F. 1986-12-10, para 5 F. from 1988-07-25 +++) § 14c increased deductions for construction of buildings for the creation of new apartments for rent in apartments located in Berlin (West) is section 7 c of the income tax act shall apply to , that 1 article 7 c para 2 No. 3 of the income tax act not to apply is, 2 more than 75,000 Deutsche mark per apartment is the basis and the taxpayer in the year of completion, and in the following 2 years displacement up to 33 1/3 per cent of the base can, 3 apartments that have been built in tax-advantaged or free financed housing , by way of derogation from number 2 the base is more than 100,000 Deutsche mark per apartment and the taxpayer; make deductions in the year of completion, and in the following 2 years up to the amount of 100 per cent § 14a para 4 sentence 3 shall apply accordingly.
The increased displacement can be taken only if the apartment by the time of completion is used up to the end of the fourth year following year completion foreign residential purposes. Sentence 1 shall not apply for apartments that have been created through the conversion of previously industrial or agricultural used rooms.
Footnote (+++ § 14c: to the first application see section 31 paragraph 9 F. from 1990-02-02 +++) § 14 d increased deductions for apartments with social (1) apartments located in Berlin (West), which have been completed before 1 January 1993, is section 7 k of the income tax act to apply, provided that the taxpayer by way of derogation from § 14a 1 deductions in the year of completion, and the following year, each up to 20 per cent , also in the following 10 years each up to 5.5 per cent of the production cost or the cost make; 2. for apartments, which funded free housing have been built, by way of derogation from point 1 in the year of completion, and over the following four years up to the amount of a total 75 per cent of the production cost or the cost can make displacement applies section 14a para 1 sentence 3 and paragraph 3, of the year in which the displacement can be made no longer at the latest by the fifth year following the year of completion, the displacement for wear and tear are after to measure the residual value and the percentage applicable to section 7 para 4 of the income tax Act, taking into account the remaining useful life.
(2) who can deductions referred to in paragraph 1 No. 1 by way of derogation from § 7 k para 2 No. 3 of the income tax Act also then be made if public funds in the sense of § 6 para 1 of the second Housing Act provided for the apartments.
(3) the deductions can be taken for production costs of part of and for down payments on acquisition costs. In the cases of paragraph 1 No. 1 is to apply Section 7a para 2 of the income tax law with the proviso that the amount of increased displacement of 20 per cent may not exceed spent production costs of part of or prepayments which until the end of the year as a whole.
Footnote (+++ section 14 d: to the first application see section 31 paragraph 9 F. from 1990-02-02 +++) section 15 is increased deductions for single-family homes, two-family homes and condominiums (1) single-family homes located in Berlin (West), semi-detached houses and condominiums, conversions and extensions of single-family homes located in Berlin (West), semi-detached houses and condos to apply section 7 b para 1 to 6 of the income tax act with the proviso, that 1 the taxpayer in the year of completion or acquisition, and in the following year up to 10 per cent , also in the following 10 years each up to 3 per cent of the acquisition or manufacturing costs, set out may 2nd in sentence 1 of the income tax act in the place of the January 1, 1964 the 1st January 1977 occurs 7 b para 2, 3. application of § 7 remain b paragraph 5 sentence 3 of the income tax Act increased deductions not taken into consideration, taken by the taxable person on the basis of provisions in claims or takes advantage , which have entered into force before 1 January 1977, and 4th in application of article 7 that for the year of completion or acquisition and the following year increased b paragraph 5 sets 4 and 5 of the income tax Act permitted displacement of each up to 10 per cent of the acquisition or manufacturing costs only at the first object or can be used only when the string object in claim and that in the cases of § 7 b paragraph 5 sentence 5 second half-sentence of the income tax act when the string object's the point of the year of completion or acquisition is the year in which the benefit period begins for the string object.
§ 7 b of paragraph 7 of the income tax act shall apply.
(2) are single-family homes, two-family homes and condominiums, which serve at least 3 years after completion to more than 80 of the hundred residential, manufactured in Berlin (West) in the tax-advantaged or free financed housing before January 1, 1987, may the client in place of increased displacement, referred to in paragraph 1, by way of derogation from article 7, par. 4 and 5 of the income tax act in the year of completion and in the two following years increased displacement up to carry out the amount of a total 50 per cent of production costs. Of the year, in which increased deductions no longer can be made pursuant to sentence 1 no later than by the third year following the year of completion, the displacement for wear and tear are after to measure the residual value and the percentage applicable to section 7 para 4 of the income tax Act, taking into account the remaining useful life. § 7 b subsection 1 sentence 3 and para. 4 of the income tax act shall apply mutatis mutandis. b paragraph 5 sets 4 and 5 of the income tax act b para 5 of the income tax Act § 7 is provided according to and 3 for the use of increased displacement after the sentences 1 to 3 the provisions of section 7 apply, that 1 is equivalent to the sentences 1 to 3 of the use of increased displacement according to section 7 b of the income tax act the use of increased displacement to, 2. in application of article 7 the provisions of paragraph 1 (b) par. 5 sentence 3 of the income tax Act No. 3 according to do not apply.
(3) the increased deductions referred to in paragraph 2 can sets of 1, 3 and 4 also for extensions and enhancements to a detached house, a house or a condo in Berlin (West) in claim, if has been 1 completed the House, the House or the condo before 1 January 1977 and purchased after December 31, 1976, 2. the expansions or extensions before January 1, 1987 in tax-advantaged or free financed housing construction have been manufactured, and 3 the developed or newly manufactured parts of the building at least 3 years after completion of their serve to more than 80 of the hundred residential.
The increased displacement is measured in this case according to the production costs, which have been applied for the extension or the extension. § applies 7 b para 2 sentence 3 of the income tax act.
(4) the ownership of a family house, a house or a condo within the meaning of paragraph 2 is set 1 within 3 years after its completion before January 1, 1987, to a natural person (purchaser) or after an interim acquisition on a natural person (second purchaser), applies to paragraph 2 according to the original purchaser or the second purchaser, if 1 in the case of purchase of the client , 2. in the case of the second acquisition of the client and the intermediate purchaser for the House, the House or the condominium increased displacement have asserted. For the original purchaser and the second purchaser cost take the place of the manufacturing costs and in place of the year of the completion of the year of acquisition.
(5) by way of derogation from paragraphs 1, 2 and 4, section 7 (b) paragraph 5 of the income tax Act does not apply to single-family homes situated in Berlin (West), two-family homes and condominiums, a taxable person within the meaning of the income tax act before January 1, 1987 buys or produces, if the taxable person or his spouse, where there are the conditions of § 26 para 1 of the income tax Act, is involved in connection with the inclusion of a commercial activity or an independent or dependent work in Berlin (West) and the conditions of § 21 para 1 sentence 1 meets. The purchase or production must be made within 5 years of the commercial activity or independent or dependent work. Sentence 1 applies only to investment periods, in which the taxpayer or the spouse where there are the conditions of § 26 para 1 of the income tax Act, inhabited the House, two-family house or the condo itself.
Footnote (+++ § 15 ABS. 6 F. 1978-12-22: to the last application see § 31 para 17 F. 1986-12-10, para 5 F. from 1988-07-25 +++) § 15a losses on limited liability § 15a of the income tax Act does not apply as far as losses in revenue from agriculture and forestry, business or self-employed work based on the use of increased displacement after the articles 14, 14a 14 d or 15. A fellow entrepreneur, whose capital account in the tax balance sheet of the company on the basis of ausgleichs pursuant to sentence 1 - or deductible loss has become negative, retires from the company or the company is dissolved in such a case, so the amount of fellow entrepreneurs must not compensate is considered capital gain within the meaning of section 16 of the income tax act. In the pursuant to sentence 2 as income attributable to amounts are to apply at other fellow traders, taking into account the principles for the attribution of losses loss shares.
Footnote (+++ § 15a: to the first application see section 31 paragraph 9 and paragraph 10 F. from 1990-02-02 +++) section 15 b tax relief of the apartment at home (1) when used to own residential flats in a house located in Berlin (West) and used to own residential condominiums in Berlin (West) used to own residential purposes is section 10e of the income tax law with the proviso that the taxpayer instead of 1 the deduction amounts referred to in section 10e para 1 sentence 1 of the income tax act in the year of the completion or the acquisition the apartment and in the following year, each up to 10 per cent of the base, each no more than 30,000 German marks, in addition, in the next ten years each up to 3 per cent of the base, mark as special editions may deduct each no more than 9,000 German, the taxable person the corresponding part of the deductions referred to in point 1 as special editions can pull off 2 for a share of the apartment used for residential purposes. , remain 3. for application of § 10e para 4 sentence 3 of the income tax Act increased deductions not taken into consideration, that the taxable person on the basis of rules claimed took or takes in claims, which have entered into force before 1 January 1977, and 4th in application of § 10e para 4 sentences 4 to 6 of the income tax act the maximum for the year of completion or acquisition and the following year deductions each up to 10 per cent of the basis of assessment , each no more than 30,000 Deutsche mark only when the first object or only when the string object in claim can be taken and in the cases of § 10e 4 set 5 second half-sentence of the income tax act when the string object at the point of the year of completion or acquisition occurs the year in which the withdrawal period begins for the string object.
For an object for the increased deductions have been taken according to § 14a para 4 or 5 of the taxpayer claims, deductions will not be deducted pursuant to sentence 1.
(2) has been established an apartment in a house located in Berlin (West) used to own residential purposes or used to own residential condo in Berlin (West) in tax-advantaged or free financed housing and it serves at least three years after completion of their own residential purposes, the client instead of the deductions referred to in paragraph 1 in the year of completion and in the two following years may total up to 50 per cent of the cost of the apartment plus half of the cost for the corresponding reason and soil, pull off more than 150,000 Deutsche mark as special editions. Paragraph 1 No. 2 and section 10e, paragraph 1, sets 2, 3 and 6, para 6 and 7 of the income tax Act are apply mutatis mutandis. § 10e, section 4 and 5 of the income tax act is shall apply mutatis mutandis, that 1 the claiming of deductions is equivalent to pursuant to sentences 1 and 2 of use of the deductions according to section 10e of the income tax Act, 2. for application of § 10e para 4 sentence 3 of the income tax Act, paragraph 1 is no. 3 in accordance with and 3 for use with the deductions pursuant to sentences of 1 and 2 section 10e para 4 sentence 4 of the income tax Act does not apply.
(3) paragraph 2 shall apply accordingly for production costs, which serving apartment in a house located in Berlin (West) or on a condo in Berlin (West) used to own residential purposes are been spent on improvements made in tax-advantaged or free financed housing and extensions on an own residential purposes.
(4) passes the ownership of a family house located in Berlin (West) or two-family house or a condo located in Berlin (West) three years after the completion of a natural person (purchaser) or after an interim acquisition on a natural person (second purchaser), 1 and 2 applies to paragraph 2 according to one apartment for own residential purposes used the original purchaser or the second purchaser within the meaning of paragraph 2 sets , if 1 in the case of purchase of the building owner, 2. in the case of the second acquisition of the client and the intermediate purchaser for the apartment deductions have asserted pursuant to paragraph 1 or 2. For the first purchaser and the second purchaser of apartment purchase costs take the place of the manufacturing costs and in place of the year of the completion of the year of acquisition.
(5) by way of derogation from paragraphs 1, 2 and 4, § 10e, section 4 of the income tax Act does not apply to situated in Berlin (West), to own residential purposes shared apartments in the own house or condos, which a taxable person who buys or produces, if the taxpayer whose spouse or, where there are the conditions of § 26 para 1 of the income tax Act, is involved in connection with the inclusion of a commercial activity or an independent or dependent work in Berlin (West) and the requirements of § 21 para 1 sentence 1 meets. The purchase or production must be made within five years of the commercial activity or independent or dependent work.
Footnote (+++ § 15: application cf. Article 31 paragraph 10a F. 1991-06-24 +++) § 16 tax reduction for loans to finance corporate investments (1) fully taxable, which lend the Berlin Industrial Bank Aktiengesellschaft or the Berlin Branch of industrial credit Bank Aktiengesellschaft - Deutsche Industriebank under the conditions of paragraph 2 before 1 July 1991, reduced the income tax or corporation tax to the assessment period of devotion to 12 per cent of the loans. Are the loan financed a farm have been given, so the income tax or corporate income tax of for fiscal year in which the marketing year ends, in the course of which the loans have been given reduced.
(2) requirement for the tax rebate is referred to in paragraph 1, that, the loans 1 according to the contractual terms have a maturity of at least 8 years and at the earliest by the end of the fourth year annually with more than one-fifth of the loan amount to be repaid and 2 either directly or indirectly are economic related to a loan; the use of ongoing business loans is harmless.
Referred to in paragraph 1, the tax reduction is granted under the condition that a premature repayment of the loan does not take place. A refund is equivalent to the non-gratuitous assignment of loan receivables.
(3) the Industrial Bank Aktiengesellschaft Berlin and the Berlin of industrial credit Bank Aktiengesellschaft - German industrial bank branch have the loan, if necessary through Berlin credit institutions, to pass on to companies that immediately and directly use the loan to the purchase or production of write-downs assets of the fixed assets of a permanent establishment located in Berlin (West). The assets must, 1 remain so far as they belong to the movable fixed assets, at least 3 years after their purchase or production at a facility located in Berlin (West), 2. so far as they include immovable assets, will be built in Berlin (West).
A period of 8 years takes the place of the 3 year period for ships. Loans are not allowed for the purchase or production of aircraft referred to in paragraph 1. The conversion is the production of a building in Berlin (West), the extension, modernization or renovation of a building in Berlin (West) equal. The Berlin Industrial Bank Aktiengesellschaft and the establishment of Berlin the industrial credit Bank Aktiengesellschaft - Deutsche Industriebank have to ensure that the loans are used only for these purposes. Demand for loans for the indicated purposes is covered, so the Berlin Industrial Bank Aktiengesellschaft and the Berlin of industrial credit Bank Aktiengesellschaft - German industrial bank branch can refuse further contracts and loan agreements.
(4) the provisions of paragraphs 1 and 2 are to apply loan according to given immediately prior to 1 July 1991 to companies for use for the purposes referred to in paragraph 3. In these cases, further requirement that the lender and the borrower against the Berlin Industrial Bank Aktiengesellschaft or the establishment of Berlin the industrial credit Bank Aktiengesellschaft - Deutsche Industriebank to agree, that it monitored the use of the loan for the designated purposes, and the execution of the loan agreement is for the reduction of the income tax or corporation tax.
(5) the reduction of the income tax or corporation tax referred to in paragraph 1 shall not exceed 50 per cent of the personal income tax or corporate tax together with the reduction of the personal income tax or corporate income tax according to § 17, which would result without the discount.
(6) paragraphs 1 to 5 shall not apply to credit institutions within the meaning of the law on banking as amended by the notice of May 3, 1976 (Federal Law Gazette I p. 1121), amended by article 72 of the law of 14 December 1976 (Federal Law Gazette I p. 3341).
Footnote (+++ § 16 para 2 sentence 3: to the first application see § 31 para 11 F. from 1990-02-02 +++) (+++ § 16 para 3 sentence 3 and 4: for first time use CF. § 31 para 12 F. from 1990-02-02 +++) § 17 tax reduction for loans to finance construction measures (1) fully taxable prior to January 1, 1992 non-interest bearing, in equal annual amounts granted to amortisable loans with maturities of at least 10 years , the income tax or corporation tax to the assessment period of devotion to 20 per cent of the loans is reduced under the conditions of paragraphs 3 to 7. The loan provided by taxpayers, which according to article 4, paragraph 1, or article 5 of the income tax act to determine the profit, financed the operation, are the loans on the balance sheet with the value, determined after deduction of z, taking into account compound interest from the principal amount of the loan. It is to assume an interest rate of not more than 5.5 per cent. Sentences 2 and 3 also apply when is the devotion of the loan through the operation. Are the loan financed a farm have been given, so the income tax or corporate income tax of for fiscal year in which the marketing year ends, in the course of which the loans have been given reduced.
(2) when fully taxable, giving interest-bearing borrowings with a maturity of at least 25 years prior to 1 January 1992, reduced the income tax or corporation tax to the assessment period of devotion to 20 per cent of the loans under the conditions of paragraphs 3 to 7. Loans granted by credit institutions on the basis of one before 1 July 1991 concluded loan agreement, takes the place of the 1 January 1992 January 1, 1993. Sentences 1 and 2 shall apply only if the loan same no more than according to the contractual terms 1 year amounts that correspond to the term agreed in the loan agreement, to pay off or 2.
same year amounts, in which to pay interest on conditions as a result of the ongoing repayment interest portion decreases and the repayment portion increases accordingly, and to repay are; Changes in the interest rate in line with the General level of interest rates are however allowed.
Paragraph 1 last sentence shall apply mutatis mutandis.
(3) the tax reduction after paragraphs 1 and 2 requires that the loan 1 in cases of paragraph 1 by a client immediately and directly to the financing of the construction of housing in the sense of article 39 or article 82 of the second Housing Act (housing and family home law) in Berlin (West) are used, 2. in the cases of paragraph 2 without delay and immediately a) from a client to the financing of the construction , of the reconstruction, which used extension, modernisation or rehabilitation of buildings in Berlin (West) or b) by a purchaser to the financing of the acquisition by buying homes or buy condo in Berlin (West) used, which he buys until the end of the year of completion.
Sentence 1 shall apply accordingly if the loans are used to finance acquisition costs 2(a) accounted for 1 No. 1 and no. 2 measures within the meaning of the sentence, as far as these have been conducted after the legally effective completion of a compulsory acquisition or purchase a standing right legal act. There is another precondition, that the loans are either directly or indirectly in economic related to a loan for the application of paragraph 1. The tax reduction is granted pursuant to paragraphs 1 and 2 on condition that a premature repayment of the loan does not take place; early repayments, which take place after the lapse of 10 years since the dedication of the loan on the basis of a termination or partial termination of the debtor, are however harmless. A refund is equivalent to the non-gratuitous assignment of loan receivables.
(4) the provisions of paragraph 1 are only apply as far as the loans not exceed 10,000 German marks for each funded apartment.
(5) the provisions of paragraphs 2 and 3 are to apply loan according to housing - Kreditanstalt Berlin or Berliner Pfandbrief Bank granted before 1 January 1992. Housing - Kreditanstalt Berlin and the Berliner Pfandbrief-Bank have the loan, if necessary through Berlin credit institutions, to pass on to builders or purchasers that the loan immediately and directly to the No. 2 use designated purposes in paragraph 3. Housing - Kreditanstalt Berlin and the Berliner Pfandbrief Bank have to ensure that the loans are used only for these purposes. Demand for loans for the indicated purposes is covered, so housing - Kreditanstalt Berlin and the Berliner Pfandbrief Bank can reject further contracts and loan agreements.
(6) the reduction of the personal income tax or corporate income tax under paragraphs 1 and 2 shall not exceed 50 per cent of the personal income tax or corporate tax together with the reduction of the personal income tax or corporate income tax according to section 16, which would result without the discounts.
(7) for the detection of which is set 1 and the conditions referred to in paragraphs 4 and 5 in paragraph 1 sentence 1, paragraph 2, paragraph 3 to submit a certificate of the Senate Administration for construction and housing, Berlin, or the body designated by you.
Footnote (+++ § 17 para 3: to the application see § 31 para 13 F. from 1990-02-02 +++) (+++ § 17 para 3 sentence 4: to the first application see § 31 para 11 F. from 1990-02-02 +++) section 18 application of §§ 16 and 17 by workers is the income all or part of income from employment, a tax deduction is made, and there are the conditions of § 46 para 1 and 2 of the income tax act not before , so the tendency to the application of rules may be; requested the §§ 16 and 17 § 46 para 2 No. 8 is letter a and par. 3 and 5 of the income tax Act apply accordingly.
Type III investment allowance section 19 investment allowance for investments in Berlin (West) (1) taxable persons within the meaning of the income tax Act and of the Corporation Tax Act, which make beneficiaries investments, are entitled to an investment allowance. Companies within the meaning of § 15 para 1 No. 2 and para. 3 of the income tax Act replaces the society as a beneficiary of the taxpayer.
(2) beneficiaries investments are under the conditions of paragraph 3 1 the acquisition and production of new depreciable movable assets, 2. subsequent production work on depreciable movable assets, 3. the manufacture of immovable assets, the buildings, parts of buildings, condominiums or spaces standing in the fractional ownership (building), and 4. extensions and extensions, as well as other subsequent production work on buildings, if the assets and the developed or manufactured parts at least 3 years after the purchase or production or after completion of the subsequent manufacturing work to the Include fixed assets of a business in Berlin (West). A company has permanent establishments in Berlin (West) and outside of Berlin (West), the totality of all premises in Berlin (West) is regarded as an operation in Berlin (West). Not favoring the purchase or production of a are 1) low-value assets within the meaning of § 6 par. 2 of the income tax Act, b) aircraft, c) passenger cars, not in operation of the beneficiaries only aa) serve the transport of persons for remuneration, bb) in the short term will be leased to self-drive or cc) used for driving very and subsequent production work on such assets, and 2. the manufacture of buildings on farms of generating electricity , Gas production and district heating as well as conversions, extensions and subsequent manufacturing operations in such buildings.
In the short term within the meaning of sentence 3 No. 1 letter c double letter bb is a rental of up to 3 months.
(3) mobile assets and subsequent production work on movable assets are favored, 1 if the assets a) remain in a mode of manufacturing industry and it is not lorries, tractors and trailers, which are permitted for transport on public roads, or b) in an establishment of the service sector directly serve data processing and sales of operation in Berlin (West) in the calendar year of purchase or production, and in the two following calendar years mainly on other services to clients outside of Berlin (West) is eliminated or c) serve only the research or development in the sense of § 51 para 1 No. 2 letter u set 4 of the income tax Act, or 2. If other than the beneficiaries referred to in point 1 assets from a factory in Berlin (West) remain.
Building and constructed and manufactured parts of buildings are favored, if they meet the conditions of § 14 para 2 sentence 1 No. 2. Subsequent manufacturing operations in buildings are favored, if the building meets the requirements of § 14 para 2 sentence 1 No. 2. The conditions of sentences 1 to 3 must be at least 3 years in a factory in Berlin (West) after the purchase or production or after completion of the subsequent manufacturing work. A period of 8 years takes the place of the 3 year period for ships.
(4) the investment allowance is 1 15 per cent of the portion of the base on beneficiaries investments within the meaning of paragraph 2 sentence 1 Nos. 1 and 2 in connection with paragraph 3 is no. 1, 2. 7.5 per cent of the portion of the tax base, on beneficiaries investments within the meaning of paragraph 2 sentence 1 No. 1 and 2 in connection with paragraph 3 No. 2 is omitted , more than 22,500 Deutsche mark during the marketing year, 10 per cent of the portion of the base, 3. the beneficiaries investments within the meaning of paragraph 2 sentence 1 No. 3 and 4 accounts for.
Base is the sum of the acquisition and production costs of beneficiaries investments made in the business year for the investment allowance. The down payments paid during the marketing year on cost and production costs of part of can be included in the tax base. In the cases of the set of 3 the acquisition or manufacturing costs may only be considered in the year of purchase or production of assets or the completion of the subsequent manufacturing work in calculating the investment allowance, insofar as they exceed the advance payments or production costs of part of. Section 7a para 2 sentence 3 to 5 of the income tax act shall apply mutatis mutandis.
(5) the application for investment allowance is up to 30 September of the calendar year, following the year, where the investments have been made, advance payments have been made or production costs of part of incurred. The application is where for taxation of beneficiary income tax office. Is a company within the meaning of § 15 para 1 No. 2 or § 3 of the income tax act of eligible, the application to the tax office should be make, which is responsible for the unified and separate statement of income. The request must be personally signed by the claimant. In the application the investment for an investment allowance is claimed, must are referred to as accurately within the deadline, that its finding in a review is possible.
(6) to the investment allowance, tax allowances regulations of the tax code apply accordingly to are. This shall not apply in the case of section 163 of the tax code. The investment allowance is to be paid within one month after notification of the decision from the income on income tax or corporation tax.
(7) is the decision on the investment allowance repealed or amended to the detriment of the claimant was, so the repayment claim is of § 175 of the tax code of the day of the occurrence of the event after section 238 of the tax law from the date of the payment of the investment allowance, in cases to pay interest on. The fixing period begins at the end of the calendar year in which the notice has been removed or changed.
(8) in public disputes over that on the basis of paragraphs 1 to 7 with administrative acts, the financial legal process is given.
(9) the investment allowance is not income within the meaning of the income tax act. It reduces the tax cost or production cost.
Footnote (+++ § 19: to first-time application cf. § 31 para 14 F. 1990-02-02 +++) (+++ § 19: to the further application cf. § 31 para 10 F. 1991-06-24 +++) (+++ § 19 F. 1986-12-10: to the application see § 31 para 14 F. from 1990-02-02 +++) section 20 prosecution of offences referred to in section 264 of the criminal code for the prosecution of an offence under section 264 of the Penal Code, which relates to the investment allowance, as well as the benefit of a person , who has committed such an offence, the provisions of the tax law on the prosecution of offences shall apply mutatis mutandis.
Section II tax cuts and worker benefits type IV income tax (income tax) and income tax article 21 discount of the assessed income tax and corporation tax (1) assessed the income tax people who 1 have their exclusive residence in Berlin (West) at the beginning of the investment period or establish him in the course of the fiscal year or 2. when multiple residence during the whole period of investment have a residence in Berlin (West) and reside there mainly or 3rd - not a resident in the area of application of this Act to have - its habitual residence in Berlin () West) who reduced the tariff income tax (section 32a para 1 and 5 of the income tax Act), as far as them on income from Berlin (West) in the sense of article 23 is eliminated. The discount is 1 for the assessment period 1990 30 per cent, 2. for the assessment period 1991 27 per cent, 3 for the assessment period 1992 18 per cent, 4 for the assessment period 1993 12 per cent, 5 for the assessment period 1994 6 per cent.
Spouses within the meaning of § 26 para 1 of the income tax Act, it is sufficient for the discount, if one of the spouses meet the prerequisites of sentence 1. The reduction of income tax, which letter a is attributable to income from employment within the meaning of article 23 no. 4, is compensated by the allowances paid to the assessment period according to § 28 para 1 sentences 1 to 3, as far as it does not exceed this. Supplements to the labour costs of the payroll tax is raised according to § 40a of the income tax act with a Pauschsteuersatz, remain unconsidered.
(2) in local authorities, associations of persons and estates which have their management and based exclusively in Berlin (West), the collective corporate tax (§ 23 para 1 and 2 and § 26 para 6 of the Corporation Tax Act), as far as it is attributable to income from Berlin (West) in the meaning of article 23 is reduced subject to the set 2, as follows: 1 for the assessment period 1990 to 22.5 per cent, 2 for the assessment period 1991 to 20 per cent. , 3 for the assessment period 1992 to 13.5 per cent, 4 for the assessment period 1993 to 9 per cent, 5 for the assessment period 1994 to 4.5 per cent.
Revenue within the meaning of article 23 no. 2, insofar as they contain revenue within the meaning of § 20 para 1 Nos. 1 to 3 of the income tax act from shares in corporations or associations of persons which are subject to unlimited corporation tax, reduced the tariff tax as follows: 1 for the assessment period in 1990 to 10 per cent, 2. for the assessment period 1991 to 9 per cent, 3 for the assessment period 1992 to 6 per cent. , 4 for the assessment period in 1993 to 4 per cent, 5 for the assessment period 1994 to 2 per cent.
(3) in the case of taxable persons, which, without fulfilling the conditions of paragraphs 1 or 2, have one or more premises of a business enterprise in Berlin (West), overall at least 25 workers are been engaged in during the investment period on average, reduced the tariff income tax to which paragraph 1 set 2 mentioned percentages or subject to the set 2 the tariff tax in paragraph 2 sentence 1 mentioned percentages , as far as it according to § 23 no. 2 on income from these premises is not applicable. Paragraph 2 sentence 2 shall apply accordingly. The taxpayer is with entrepreneur within the meaning of § 15 para 1 No. 2 of the income tax Act, so it is sufficient if the minimum number specified in sentence 1 is been employs a total of workers in the premises of the company, in which the taxpayer is involved, maintained in Berlin (West). A taxpayer maintains premises of several businesses in Berlin (West), so the discounts will be granted only in so far as in the premises of the individual business, the minimum number specified in sentence 1 is been busy workers.

Section 22 of assessed tax of of income reduction in influx of workers workers assessed the income tax, which, without fulfilling the conditions of § 21 para 1, justify their stay in Berlin (West) and there take up employed employment for a continuous period of at least 3 months, reduced the tariff income tax (§ 32 a para. 1 and 5 of the income tax Act), as far as it eliminates income within the meaning of article 23 no. 4 letter a from this employment , at 30 per cent. § 21 para 1 sentence 3 and 4 shall apply mutatis mutandis.
Footnote (+++ § 22: to the last application vlg. § 31 para 14a F. from 1991-06-24 +++) Article 23 income from Berlin (West) are income from Berlin (West) in the sense of § 21 1 income from Berlin (West)-powered agriculture and forestry;
2. income from business, which has been made at a facility in Berlin (West). A business enterprise has entertained premises (parts of premises) in Berlin (West) and other places the part of the total profit from the relationship arising, in which the wages that have been paid to the employees employed at the premises in Berlin (West) are the sum of wages, be deemed profits of permanent establishments in Berlin (West) the to the at all establishments employed workers have been paid are. The provisions of article 31 of the trade tax law are decisive for the concept of working wages. Capital gains are within the meaning of section 16 of the income tax Act, so a Division replaces as far as the distribution according to the ratio of wages according to the ratio of the values of pro-rated assets, which are based on the calculation of the capital gains;
3. income from self-employed work, insofar as it has been made from an activity exercised in Berlin (West);
4. income from employment, when the wages of a)
will be obtained for employment in Berlin (West) from a current employment relationship. Is in the course of such employment wages for temporary work outside sourced from Berlin (West), so income in this sense exist, if the workers have their exclusive residence in Berlin (West). Spouses who have unlimited tax liability and not permanently separated, it is sufficient if one of the spouses has his exclusive residence in Berlin (West). A temporary activity outside of Berlin (West) is up for a period of 12 months to think if the workers on the occasion of a business trip or an activity, which is limited to a certain time or at the time of the execution of a specific project, stop outside of Berlin (West). The wages of a current employment relationship within the meaning of this provision are also remuneration and benefits, subsequently granted for periods, in which an employment in a current employment relationship existed, or related at the same time with other work wages from a current employment relationship by same employer or from same public coffers. Re-employment in the part of the State of Berlin, in which the basic law not applied before October 3, 1990, when exercised in the context of a service relationship justified prior to 3 October 1990 in which the workers continuously is been employs up to employment in the latter part of the land of Berlin since October 3, 1990 in Berlin (West) is considered employment in Berlin (West); the cases of § 28 para 1 sentence 2 and 3 considered continuous employment, b) subject to the provision of letter of a penultimate sentence as consisting, flows to pension, widow's and orphan's pension or other covers and benefits from previous services;
5. income from capital assets a) within the meaning of § 20 para 1 No. 1-4, and no. 6 to 9 of the income tax Act, if the taxpayer can prove aa) that the debtor of capital gains has his exclusive residence or its management and its headquarters in Berlin (West) or bb) that it is to interest on deposits including loans from a branch of a credit institution located in Berlin (West) , b) for the purposes of section 20 para 1 No. 5 of the income tax Act, if the capital assets through real estate in Berlin (West), rights in Berlin (West), which are subject to the provisions of civil law concerning land, or ships that are registered in the register of a ship in Berlin (West) is secured.
6 income from renting and leasing in the sense of § 21 para 1 and 2 of the income tax Act, if the immovable property, the matter included, commercial experience or richer in Berlin (West) or in a public book or register in Berlin (West) are registered or released in an establishment located in Berlin (West);
7 income within the meaning of section 22 of the income tax act.
Footnote 23 § italic: now no. 6-8, modified gem. § 20 (1) of the income tax Act art. 3 No. 14 book. b and c G v. 14.12.1984 I 1493 mWv 1.1.1985; other amendments to article 20, paragraph 1 cf. G v. 25.7.1988 I 1093, 2074, G v. 30.6.1989 I 1267, G v. 25.2.1992 I 297 section 24 are treating organ societies and affiliates (1) in the cases of sections 14, 17 and 18 of the Corporation Tax Act for the determination of the income from business in premises in Berlin (West) (§ 23 no. 2) organ societies as the premises of the institution support for viewing.
(2) exist in a company with one or more other companies, without that the conditions of in paragraph 1 are available, links organizational, financial or economic, so the tax authorities for the purposes of the reduction of the income tax or corporation tax can apply by way of derogation the profits from business this company the profits out of the investment. The profit, which it would have been according to the conditions of the company without the designated connections is decisive.

Section 25 are in the income calculation of the discount of the assessed income tax and corporation tax (1) only contain income from Berlin (West) or the total amount of income is not more than 3.000 DM, the reduction subject to paragraph 3 in its entirety is allowed.
(2) are on the rise in addition to the income from Berlin (West) contain other income, so the income tax or corporation tax for the calculation of the discount 1. taxable persons within the meaning is of § 21 para 1 and 2 in the ratio of the sum of the receipts from Berlin (West) - Article 23 - to the total amount of income, 2. when taxable persons within the meaning of section 22 in relation under that provision for to consider discount income from employed work from Berlin (West) to the total amount of income , 3. in the case of taxable persons within the meaning of article 21 par. 3 in the ratio of the income to be taken into account for the reduction from business from Berlin (West) - Article 23 no. 2 - to the total amount of income to split. The sum of income not to be taken into account for the reduction of the personal income tax or corporate income tax amounts to no more than 3,000 DM, the discount subject to paragraph 3 in its entirety is granted.
(3) the income consist of Berlin (West) only against income from employment within the meaning of article 23 no. 4 letter a, so the discount calculated in accordance with paragraphs 1 and 2 will be granted only in so far as it exceeds the allowances according to § 28 para 1 sentence 1 to 3. The revenues consist of Berlin (West) only to the part of income from employment within the meaning of article 23 no. 4 letter a, the reduction in the ratio of the latter income in cases of paragraph 1 and paragraph 2 to split sentence 2 to the total amount of income and in the cases of paragraph 2 sentence 1 to the sum of income from Berlin (West). The discount, which according to this letter a no. 4 accounted for the income from employment within the meaning of article 23, is granted only in so far as it exceeds the allowances according to § 28 para 1 sentence 1 to 3.
(4) by means of an Ordinance, it can be determined that income, where the income tax or corporation tax by the tax deduction when paid applies, are not taken into account in the case of paragraph 2, allowances, loss deductions, not taken profits, to be foreign income tax or corporation tax of the income will be deducted, with which they are economically related or to which they relate to taxable after more withdrawals will be added to this. Likewise can by regulation be, except in cases of extraordinary income and the related income tax from the allocation referred to in paragraph 2 or separately taken into account for the calculation of the discount according to the principles of paragraph 2 of section 34 and 34B of the income tax act.

§ 26 discount (1) payroll tax to keep by the labour income tax, that letter b accounted for income from Berlin (West) in the meaning of § 23 no. 4, reduced if workers, the a) their exclusive residence in Berlin (West) at the beginning of the calendar year have or establish him in the course of the calendar year or b) at multiple residence during the whole calendar year a residence in Berlin (West) and reside there mostly or c) - without having a domicile in the territorial scope of this Act have their habitual residence in Berlin (West).
The reduction shall be 1 30 per cent for wages of wage accounting periods ending before 1 October 1991, 2. 18 per cent for wages of wage accounting periods ending before 1 January 1993, 3. 12 per cent for wages of payroll periods, ending in the calendar year 1993, 4. 6 per cent for wages of the payroll periods in 1994 ending in the calendar year;
First half-sentence, article 28, paragraph 2, sentence 2 shall apply. Spouses who have unlimited tax liability and not permanently separated, it is enough for the discount if one of the spouses is eligible.
(2) an annual wages tax adjustment is performed for the employees referred to in paragraph 1, that is so the article 42, paragraph 4, section 42a, paragraph 2 or § 42 para 2 of the income tax act. annual wage tax, insofar as it on income within the meaning of § 23 letter b is not applicable No. 4, for the calculation of the amount of the refund as follows to reduce: 1 in the calendar year 1990 to 30 per cent , 2. in calendar year 1991 to 27 per cent, 3. in calendar year 1992 to 18 per cent, 4th in the calendar year 1993 to 12 per cent, 5. in calendar year 1994 to 6 per cent.
(3) obtain workers in addition to income from Berlin (West) in the meaning of § 23 no. 4 letter of b other income from employment, so the provisions of § 25 paragraph 2 shall apply for the calculation of the discount.
(4) if in an in-patient of the payroll tax wage amounts within the meaning of article 23 no. 4 letter a available, are the Pauschsteuersätze to be determined pursuant to section 40 para 1 of the income tax act or the Pauschsteuersätze according to § 40 paragraph 2, section 40 a and section 40 b of the income tax act to provided for in paragraph 1 sentence 2 to reduce; It should be noted that the acquisition represents an existing money worth taking the flat-rate income tax by the employer for the employee.
Section 27 calculation of amounts of usable equity of unrestricted taxable corporations has become the corporate income tax for income from Berlin (West) according to article 21, paragraph 2, sentence 1 or paragraph 3 reduced sentence 1, apply this income for the outline of usable equity in the discount amount as not with tax charged capacity increases in the sense of § 30 para 1 No. 3 of the ITA. By the same amount the tax reduced taxable income have set among the considered, increased. In addition, the rules of the fourth part of the ITA.
Type V discount for workers in Berlin (West) § 28 discount through bonuses (1) employee wages for employment in Berlin (West) from a current ratio of service flows to which (§ 23 no. 4 letter a), obtaining notwithstanding the tax according to the provisions of §§ 21, 22 and 26 a benefit by granting allowances. The same applies as long as the wage is paid on interruption or restriction of employment within the framework of such employment. Is an interruption or restriction of employment the labour not or no longer paid continued, so further granted allowances per calendar day, as long as 1 a worker) is demonstrably ill or b) parental leave on the basis of the Federal parental benefits and parents time act receives or 2. sickness benefit from the statutory health insurance, 3. transfer money from the statutory accident insurance, 4. severance after §§ 16 to 16f of the Bundesversorgungsgesetzes , 5 short money or Schlechtwettergeld, 6 maternity allowance under the provisions of the maternity protection act, the Reichsversicherungsordnung or of the law on health insurance of farmers, 7 transitional allowance during medical and professional promotional measures for the rehabilitation of the pensions, 8 maintenance allowance while participating in professional training or transitional allowance while participating in measures of vocational rehabilitation for the employment promotion law, 9 transition money during a vocational promotion measures according to Article 26a of the Bundesversorgungsgesetzes , 10 compensation after the infection Protection Act of 20 July 2000 (Federal Law Gazette I p. 1045) involved, but no more than for the duration of 78 weeks. The allowance is granted also workers, involving bankruptcy compensation after the labour promotion Act; These are the times to take into account, for which the employee is still pay claims giving rise to his claim on bankruptcy compensation. This does not apply, for these times already allowances have been granted. The allowances are not taxable revenue within the meaning of the income tax act as income, credit or pay within the meaning of the social security and unemployment insurance. Not applicable labour code as part of the wage or salary.
(2) tax base for the allowance is 1 in the cases of paragraph 1 sentences 1 and 2 the wages of a current employment-related (section 23 no. 4 letter a) the payroll period, 2. in the cases of paragraph 1 sentence 3 of attributable to one calendar day ongoing labor costs of the payroll period, which goes before the interruption, or limitation. Has the employment started in the current payroll period, is the ongoing salary, which would pay at the regular working time for the employee for the payroll period without interruption or restriction to convert on a calendar day. Other remuneration accruing to during the interruption or restriction, increase the tax base for the day of inflow of; ongoing salary, which is during the interruption, or limitation, remain unconsidered, 3. in the cases of paragraph 1 sentence 4 the remuneration from employment in Berlin (West) (§ 23 no. 4 letter a), which based the claim on bankruptcy compensation (§ § 141 b, 141 c of the labour promotion law).
Labour costs of the payroll period are the current salary, which is paid for the payroll period, and other remuneration accruing to the payroll period; in the cases of § 40a of the income tax Act, the amount is decisive, even the flat-rate income tax is calculated according to the. References of which income tax will be charged according to the § § 40 and 40B of the income tax act with a Pauschsteuersatz, and tax-free income with the exception of tax-free supplements for Sunday -, holiday and night work (§ 3 b of the income tax Act) are not taken into consideration.
(3) the basis for the allowance referred to in paragraph 1 are sentences 1 and 2 with monthly payroll on one through 10 to round up for weekly payroll to a 2.5 and at daily payroll on an amount divisible by 0,5 without residual. at different periods of payroll basis of assessment results from the daily working wage multiplied with the number of working days, who round up is an amount divisible by 0,5 without residual. To determine the number of working days shall be deducted by the number of calendar days of the payroll period for 7 days 2 days each. The basis for the allowance is set 3 referred to in paragraph 1 on an amount divisible by 0,5 without residual and for the allowance referred to in paragraph 1 4 on an amount divisible by 10 without remainder to round set.
(4) the allowance is 1 for payroll periods ending before 1 October 1991, 8 per cent, 2. for payroll periods ending before 1 January 1992, 6 per cent, 3 for payroll periods, ending in the calendar year 1992, 5 per cent, 4 for payroll periods, ending in the calendar year 1993, 4 per cent and 5 for payroll periods, ending in the calendar year 1994. , 2 per cent of the base plus a surcharge for every child of the worker who is registered according to paragraph 4a on his income tax card. The child benefit is granted for a child of the employee, may be registered under paragraph 4a No. 2 not on the tax card. The child benefit amounts allowance rate from 8 per cent to 6 per cent 5 per cent 4 per cent 2 per cent 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 0.90 0.45 German mark for every child.
Other than monthly, weekly or daily payroll periods is the daily amount by the number of working days of the payroll period to reproduce.
(4a) on the tax card of an employee, the entitlement to the allowance referred to in paragraph 1 has, is the number of taxable children within the meaning of § 32 para 1 to 5 of the income tax act to enter; the conditions of § 26 para 1 sentence 1 of the income tax Act are not available when a taxable parents, only children to enter that are to be considered according to § 32 section 7 of the income tax act. The registration applies to section 39 of the income tax act according to with the following conditions: 1. A municipality outside of Berlin (West) has the registration of children who still not have completed 18 years of age at the beginning of the calendar year, to carry out only at the request of the employee.
2. is a filial relationship in relation to both spouses is only justified after the marriage which took place in the course of the calendar year, the registration of the child is allowed only if due to the marriage already the tax brackets have been changed.
(5) the employer has to calculate the allowance; While the charge for a child of the employee (paragraph 4) is only taken into account if the child on the tax card of the employee for the payroll period is entered. The withholding tax is performed after the control class IV, the amounts referred to in paragraph 4 of the Kinderzuschlags on the half shall be reduced. The employer has the allowances 1. monthly or longer payroll periods together with the labour, each for all ending in a calendar month payroll periods together with the wages for the last calendar month ending payroll period to pay off 2 in shorter than monthly payroll periods. The salary and the allowances are disclosed separately in the pay slips that are granted to the workers. The employer has the amount that he has withheld for his workers on payroll tax in total the total of the allowances to take and drop off at the nearest employment tax notification in one lump sum. The amount which is total income tax withheld exceeds the amount to be taken, the excess amount is replaced the employer at the request of the IRS income tax to deduct would be that, from the payroll tax revenue. The amounts taken by the employer (set of 5), the amounts (Pack of 6), replaced by the tax office, as well as allowances even paid by the tax office reduce the wage tax revenue.
(6) the charge for a child of the employee (paragraph 4), which to be is in the calculation of the allowance by the employer (paragraph 5), is calculated by the IRS on request at the end of the calendar year and paid; the application must be set, which is responsible for the worker's payroll tax - year compensation subject to section 29 para 2 sentence 2 to the tax office. In the cases of paragraph 4 sentence 2 which shall be reduced pursuant to paragraph 4 sentence 3 and 4 relevant amounts of the Kinderzuschlags for the payroll periods on half, where both spouses are entitled to the allowance referred to in paragraph 1. The child benefit is to grant, in which the conditions for the inclusion of the child were submitted from the time.
(7) the allowance referred to in paragraph 1 is set 4 by the competent agency for work to calculate and pay together with the bankruptcy compensation; It is opposite separately from the workers. The disbursed allowances be replaced the employment agency at the request of the tax office, which the employer to deduct the payroll tax would, from the payroll tax revenue. Paragraph 5 last sentence shall apply mutatis mutandis.
(8) the Agency commissioned the liquidator with the calculation and payment of bankruptcy loss money (§ 141i of the labour promotion law), the bankruptcy administrator has to calculate also the allowance and to pay off. The funds for the payment are provided the administrator of the employment agency and replaced the employment agency at the request of the tax office, to the employer to deduct the payroll tax would have.
(9) to the extent that set pay the 3 designated services in paragraph 1 by the employer, the employee is referred to in paragraph 1 sentence 3 to the employer to prove the conditions for allowance entitlement. The proof is by presenting evidence about the reference one of the in paragraph 1 sentence 3 designated services to provide. The employer has the type of service and the period for which it has been paid in the payroll account.
(10) the right to the allowance is non-transferable.
Footnote (+++ § 28 para 4a No. 1: to the first application see § 31 para 14 b F. from 1992-02-25 +++) § 29 supplementary provisions (1) to the allowance are the tax allowances regulations of the tax code apply accordingly to. This shall not apply in the case of section 163 of the tax code.
(2) the employee may request that the tax office, to the employer to deduct the payroll tax has or would have to pay in cases of § 28 para 7 and 8, sets the allowance by written notification. This is true even in cases, where in addition to fixing the allowance the granting of Kinderzuschlags is sought. The application is up to the expiry of two months after the end of the period for which the allowance payable is according to section 28, paragraph 5, sentence 3, in cases of § 28 para 7 and 8 until the expiry of 2 months after the withdrawal of bankruptcy loss money, to make. The period may be extended on request. The residence tax office is responsible for the recovery of the allowance of the workers.
(3) an allowance is legally been determined by decision, so the employer is obliged to pay the allowance to the employee, if not the taxman pays the allowance itself according to the final decision. The IRS has a copy of the final decision to send the employers.
(4) the employer shall be liable for wrongly paid allowances. The tax office has to provide information on the application of the rules concerning the granting of allowances in the individual case on request of the employer or in the cases of § 28 para 1 sentence 4 on request of the employment agency or the bankruptcy trustee.
(5) the employer the allowances paid according to § 28 para 1 sentence 1 to 3 for each payroll in the pay account of the employee has or, if a payroll account not to do is to enter into appropriate records and to certify the certificate of income tax.
(6) amounts received his liability to the tax office on the basis of one with the payment of the allowances of related fact stocks, in particular on the basis of a recovery of allowances by the employee or a recourse to the employer within the framework will increase the wage tax revenue.
(7) in public disputes over the pursuant this article administrative acts of tax authorities, the financial legal process is given.
Footnote (+++ § 29 para 2 sentence 5: the application see § 31 para 15 F. from 1990-02-02 +++) § 29a application of criminal and penalty provisions of the tax code (1) for the allowance apply the penal provisions of § 370 para 1 to 4, the §§ 371, 375 paragraph 1 and of § 376, as well as the fine provisions of §§ 378, 379 according to para 1, 4, and of article 384 of the tax code.
(2) the §§ 385-408 for the penalty proceedings for an offence referred to in paragraph 1 shall apply for criminal proceedings for an offence under paragraph 1, as well as the benefit of a person who has committed such an Act, the sections 409-412 of the tax code.
Type VI authorization provisions article 30 (1) the Federal Government is authorised to adopt legal regulations insofar as this is necessary to maintain the uniformity of taxation and the granting of allowances for the Elimination of inequities in hardship cases or to the administrative simplification, and a with the consent of the Federal Council 1 to carry out this section) on the demarcation of the beneficiary population, b) on the determination and delineation of the income from Berlin (West) including the related operating expenses and related expenses;
2. regulations by regulation to adopt a) on the procedure for the granting of allowances, b) the replacement of allowances to employers, when the sum of the benefits exceeds the amount, overall, is withheld on income tax; It also an offsetting with other taxes or contributions of the employer can be approved. The invoiced amounts are from the IRS as reductions in the payroll tax revenue to handle;
3. the legal regulations provided for in § 25 para 4 to adopt.
(2) the Federal Minister of finance is authorized to set up derived tables for calculating the §§ 21, 22 and 26 to ermäßigenden income tax and income tax from the income tax table and the year Lohnsteuertabelle and to make known. In establishing the derived tables are the same rounding to make such as when establishing the output tables. For the preparation and publication of Lohnsteuertabellen for monthly, weekly and daily wage payments are relevant for the General Lohnsteuertabellen rules to apply.
(3) the Federal Minister of finance is authorized to set up tables for calculating the allowances under section 28 for monthly, weekly and daily payroll and to make known.
Section apply III final provisions article 31 application scope (1) which is a preceding version of this Act, the following paragraphs nothing else unless otherwise provided, for the first time to the assessment period 1990. For the tax deduction from the wages set 1 with the provision that the preceding version of this Act for the first time on current labor costs, which will be paid for a wage payment period ending after December 31, 1989, and on other remuneration accruing to after December 31, 1989, to apply is applies. Sentence 1 with the provision that the preceding version of this Act for the first time on payroll periods to apply is, ending after December 31, 1989 shall apply for the granting of allowances under section 28. The payroll period of five weeks, exceeds the wage payment period occurs in its place.
(2) § § 1 and 1a are applied to sales and inside sales, carried out after December 31, 1991 and before 1 January 1994. On sales and inside sales, carried out before 1 January 1992, the § § are 1 and 1a of the act as amended by the notice of February 2, 1990 (Federal Law Gazette I p. 173) to apply. The sections 3 to 7 and 9 to 12 are to apply to sales and inside sales, carried out after 30 June 1991 and before 1 January 1994.
(2a) on application is section 1 of the act as amended by the notice of February 2, 1990 (BGBl. I S. 173) on transactions which are carried out after December 31, 1991 and before 1 January 1994, continue to apply if 1 the sales business is based on a contract, which has been completed before October 3, 1990, and the continued existence of the company by reducing the sales tax cut will be demonstrably seriously impaired 2. is.
(3) section 13a of the act as amended by the notice of February 2, 1990 (Federal Law Gazette I p. 173) is to apply last time for the marketing year that ends before July 1, 1991. The application of § 6a para 4 sentence 1 of the income tax act at the end of the first after the marketing year ending 30 June 1991, a billing rate of 6 per cent for the calculation of the partial value of the pension obligation at the end of the last is before 1 July 1991 ending the marketing year to be based. As far as one existing pension provision exceeds the value of the part to be calculated with a billing rate of 6 per cent of the pension obligation at that date at the end of the last before 1 July 1991 ending year, a reserve reducing the tax profit can be made in height by two-thirds of the excess amount at the end of the first after the marketing year ending 30 June 1991. The reserve resulting pursuant to sentence 3 total operating is to resolve an increase in profit in the following two marketing years at least to half. One according to § 31 para 3 as amended by the 2nd budget structure law of 22 December 1981 (Federal Law Gazette I p. 1523) formed reserve is at least in accordance with this provision to resolve. Insofar as such at the end of the last before 1 July 1991 ending the marketing year a according to § 31 para 3 as amended by the tax reform Act 1990 dated 25 July 1988 (Federal Law Gazette I p. 1093) formed reserve still exists, is this reserve to resolve an increase in profit in the following three marketing years at least to one-third.
(4) section 14 is to apply to assets which the taxpayer has purchased after December 31, 1989 or manufactured, and on subsequent production work completed after that date, if the taxpayer has ordered the assets or their production or subsequent production work started before 1 July 1991. The time in which the planning application is made applies construction measures, for which a building permit is required, as the beginning of the production.
(5) § 14 para 6, § 14a para 7, § 14 b para 4 and § 15 section 6 of the act as amended by the notice of 22 December 1978 (BGBl. 1979 I p. 1) are to apply last for the year preceding the marketing year for which section 15a of the income tax act for the first time to apply is.
(6) Article 14a is subject to paragraphs 7 and 9 buildings, condos, to apply improvements and enhancements which have been manufactured by the taxpayer and for the planning application has been posted after February 28, 1989 and before 1 July 1991 and on buildings and condos, which have been purchased by the taxpayer after the February 28, 1989 on the basis of one after February 28, 1989 and before 1 July 1991 compulsory contract validly concluded.
(7) § 14a para 2 and 5 and § 14 b, cost benefit and which are also apply if have been expanded or newly manufactured parts of the building completed before 1 January 1990 or completed the modernisation measures before that date.
(8) acquisition or production costs within the meaning of section 14 (b) at an apartment used for residential purposes in the own house the taxpayer in the year of termination of up to 50 per cent as special editions Strip modernisation measures and in the two following years, once having ended the modernisation measures after December 31, 1986 and before 1 January 1992, the acquisition or manufacturing costs not in the basis of assessment of section 15 have been involved b and for the apartment may not use value according to § 21 Para 2 sentence 1 of the income tax act is applied. The remaining purchase price or production cost in five equal annual amounts such as special editions may be deducted from the year in which the deduction amounts no longer can, deducted pursuant to sentence 1 no later than by the third on the year of the completion of modernisation measures next year.
(9) Article 14a are para 6 as well as the § § 14 c, 14 d and 15a for the first time to the assessment period apply in 1989.
(9a) § 14 b is to apply modernisation, with whom the taxpayer has begun before 1 July 1991 and, as far as cost be favoured if the taxpayer has validly completed the obligatory purchase contract before that date. The time in which the planning application will be considered starting production work for measures for which a building permit is required.
(10) article 15a is first applying for the marketing year for the section 15a of the income tax act for the first time to apply is.
(10a) article 15 b is to apply objects, with their production, the taxpayer has begun before July 1, 1991 or which he has purchased due to a mandatory contract validly concluded before that date. The time in which the planning application is made applies construction measures, for which a building permit is required, as the beginning of the production.
(11) article 16, paragraph 2, sentence 3 and article 17, paragraph 3, sentence 4 are to apply for the first time when loans are transferred after March 22, 1988.
(12) § 16 para 3 sentence 3 and 4 shall apply for the first time loans, passed to companies after December 31, 1989.
(13) section 17 is para 3 as far as the financing is favored by cost to apply also if the loan has been granted before 1 January 1990.
(13a) article 18 is last in 1990 applied for the assessment period.
(14) § 19 is subject to the set 2 to apply completed investments after December 31, 1989, if the rightful claimant has begun investments before 1 July 1991. Article 19 as amended by the notice of 10 December 1986 (BGBl. I S. 2415) continue to apply to 1 after December 31, 1989, and before January 1, 1991 is completed investments, 2. before paid January 1, 1991 advance payments on cost and part of production costs incurred, if the rightful claimant has begun investment before April 1, 1989. Investments are completed in the time in which the assets have been purchased or manufactured or finished the subsequent manufacturing work. Investments are started at the time, in which the assets have been ordered or their production or subsequent production work is has been started. The time in which the planning application is made applies construction measures, for which a building permit is required, as the beginning of the production.
(14a) article 22 is last in 1990 applied for the assessment period.
(14B) § 28 para 4a No. 1 is for the first time at the number of children entering the tax deduction card for the calendar year 1992 to apply.
(15) the application must be by way of derogation from article 29, paragraph 2, sentence 3 until the end of the calendar year in 1991, when the fixing of the time the allowance is requested before 1 July 1991, because employment has prevailed within the meaning of article 23 no. 4 letter a sentence 6. Section 29 para. 2 sentence 5 is to apply also to investment periods before 1990.

Section 32 is authorized authorization of the Federal Minister of finance, to eliminate the wording of this Act in amended with new date under new heading and new paragraph following to make known and these inconsistencies of the wording.
Section IV Berlin clause § 33 this Act applies in accordance with § 12 (1) and § 13 para 1 of the third of Reconciliation Act also in the Federal State of Berlin. Regulations, which are adopted on the basis of this Act, apply in the Federal State of Berlin according to § 14 of the third of transfer Act.