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Law on the Promotion of the Berlin Economy

Original Language Title: Gesetz zur Förderung der Berliner Wirtschaft

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

Unofficial table of contents

BerlinFG

Date of completion: 07.03.1950

Full quote:

" Berlin Promotion Act as amended by the Notice of 2 February 1990 (BGBl. 173), as last amended by Article 2 (5) of the Law of 5 December 2006 (BGBl I). 2748).

Status: New by Bek. 2.2.1990 I 173,
Last amended by Art. 2 para. 5 G v. 5.12.2006 I 2748

For more details, please refer to the menu under Notes

Footnote

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

Unofficial table of contents

Content Summary

Section I
Reductions in turnover tax and taxes on income and income, granting of an investment allowance
Article I
Reductions in sales tax
Abbreviation of the Berlin entrepre § 1
Internal conversion abbreviation § 1a
(repealed) § 2
Restricted to the business unit § 3
exceptions, limitations § 4
Berlin businessman, West German entrepre § 5
Manufacture in Berlin (West) § 6
Berlin Value Added Ratio § 6a
Terms § 6b
Berliner Vorleistungen § 6c
Basis of measurement § 7
(repealed) § 8
Proof of shipment and transport § 9
Bookable proof § 10
Procedures for reducing § 11
Wastage of the reduction claims § 12
(repealed) § 13
Article II
Benefits in taxes on income and income
(repealed) § 13a
Increased offsets for exploitable assets of fixed assets § 14
Increased offsets for multi-family homes § 14a
Increased dislocations for modernisation measures in multi-family houses Section 14b
Increased dislocations for building measures in buildings to create new rental housing § 14c
Increased dislocations for housing with social security § 14d
Increased dislocations for single-family homes, two-family homes and condominities § 15
Losses in the event of limited liability Section 15a
Tax treatment of the apartment used for your own residential use in your own house Section 15b
Tax reduction for loans for the financing of operating investments § 16
Tax reduction for loans to finance construction work § 17
Application of § § 16 and 17 by employees § 18
Article III
Investment allowance
Investment allowance for investments in Berlin (West) § 19
Prosecution of criminal offences in accordance with § 264 of the Criminal Code § 20
Section II
Tax breaks and employee benefits
Article IV
Income tax (payroll tax) and corporate income tax
Reduction of the tax on income tax and corporation tax Section 21
Reduction of the tax on income tax in the case of workers ' access to the labour market Section 22
Income from Berlin (West) Section 23
Treatment of organic companies and related companies § 24
Calculation of the reduction of the tax on income tax and corporation tax Section 25
Reduction of the payroll tax Section 26
Determination of the sub-amounts of the usable capital of unlimited taxable entities § 27
Article V
Discount for employees in Berlin (West)
Benefit from allowances § 28
Supplementary provisions § 29
Application of criminal and fine rules of the tax system § 29a
Article VI
Authorizing provisions § 30
Section III
Final provisions
Scope Section 31
Empowerment Section 32
Section IV
Berlin clause § 33

Section I
Reductions in turnover tax and taxes on income and income, granting of an investment allowance

Type I
Reductions in sales tax

Unofficial table of contents

§ 1 Request for reduction of the Berlin entrepre

(1) If a Berlin entrepre has delivered goods to a West German entrepre, he shall be entitled to reduce the turnover tax owed by him by 2 of the hundred of the remuneration agreed for these items if the goods are in Berlin (West) and from Berlin (West) have reached the rest of the scope of this law. (2) Has a Berlin entreprenter at a factory delivery outside of Berlin (West) to a West German entreprenter in Berlin (West) manufactured articles used as parts, he or she shall be entitled to the items he/she has produced (3) If a Berlin-based entreptite has works for a West German entrepreer in Berlin (West), he/she shall be able to reduce the amount of sales tax due by 2 per cent of the remuneration paid to these items. , he is entitled to reduce the sales tax owed by him by 2 of the hundred of the remuneration agreed for these services if the processed or processed items from Berlin (West) to the rest of the scope of this (4) Has a Berlin entrepre to a West German If the goods are rented or leased or leased, he shall be entitled to reduce the sales tax owed by him by 2 of the hundred of the remuneration agreed for the release of these items, if the goods are from the Berlin entrepre after 31 December 1961 in Berlin (West) and used in the rest of the scope of this Act. (5) A Berlin entrepreate has made films to a West German entrepreate for the evaluation of the rest of the scope of this law. He is entitled to the sales tax owed by him by 6 of the A hundred of the remuneration agreed for the release for evaluation should be reduced if the films were produced in Berlin (West) after 31 December 1961. (6) Has a Berlin entreptite for a West German entreprenter one of the following He is entitled to reduce the sales tax owed by him by 10 of the hundred of the remuneration agreed upon for these services:
1.
technical and economic advice and planning for plants outside of Berlin (West), including the production of design, calculation and operating documents and the monitoring of the execution, if the contractor is in the process of has been active exclusively or for the most part in Berlin (West). This shall also apply where the performance referred to in the first sentence is part of a work delivery, provided that the remuneration paid for the benefit has been particularly calculated and does not already constitute the remuneration for the goods benefiting from the provisions referred to in paragraph 2. is heard;
2.
the omission of commercial procedures, experience and data processing programmes, which have been developed or obtained exclusively or for the most part in Berlin (West);
3.
data processing with installations installed in Berlin (West);
4.
the dismissal of designs for advertising purposes, model sketches and fashion photographs produced in Berlin (West);
5.
the other services of advertising agents and advertising agencies and other public relations services, which are normally and exclusively used for advertising or public relations, if the contractor is solely responsible for the promotion of: or to a substantial extent in Berlin (West);
6.
the services directly connected with the operation of Berlin film and television studios for the production of image and sound carriers, provided that they are intended for evaluation in the rest of the scope of this Act; this does not apply to film and sound recordings. Television studios operated by legal persons under public law or in the form of private companies whose shares only belong to legal persons governed by public law and whose income is only that legal entity Persons shall be infused;
7.
the omission of pre-print and imprint rights as well as the rights of performance, broadcasting and film-making rights, including for the purpose of exaggerated exploitation, at the works laid out in Berlin (West) itself and produced in Berlin (West);
8.
the evaluation and omission of information and press releases by newspaper cuttings;
9.
the omission of sound negative or mixed tapes produced in Berlin (West) from synchronic versions for evaluation in the rest of the scope of this law.
(7) If, in the cases referred to in paragraphs 1 to 4, the benefits are carried out by a Berlin-based entrepre whose Berlin value-added ratio (Section 6a (1)) has been more than 10 in the previous marketing year, the percentage of the reduction shall be increased (shortest rate) subject to paragraph 8 in the case of a value-added ratio in the penultimate marketing year
1.
from more than 10 to less than 30 to 1.35 plus 6.5 of the hundred of the value added ratio,
2.
from 30 to 11 of the hundred of the value added ratio.
The rate of reduction shall not exceed 10. It shall apply for the whole period of taxation and shall be granted only on a specific request. The application shall be accompanied by a calculation of the Berlin value-added ratio in accordance with the official form prescribed. (8) The increased reduction rate referred to in paragraph 7 shall not apply to the deliveries of the articles referred to in § 4 (2) if the (9) The reduction rates referred to in paragraphs 1 to 7 shall be reduced in each case
1.
for transactions carried out after 31 December 1991 and before 1 July 1992, by 30 of the hundred,
2.
for transactions carried out after 30 June 1992 and before 1 January 1993, by 50 of the hundred and
3.
for transactions carried out after 31 December 1992 and before 1 January 1994, by 75% of the hundred.
The reduced rate of reduction is to be rounded to two decimal places. (10) The conditions for the reductions provided for in paragraphs 1 to 7 above shall be documented in accordance with § 9 and in the accounts (§ 10).

Footnote

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

§ 1a Reduction Claim for Interior Turnover

(1) If an entrepre has moved items he has manufactured in a permanent establishment in Berlin (West) for commercial use to a West German permanent establishment and if a reduction claim is not given in accordance with § 1, the trader shall be shall be entitled to reduce the sales tax owed by him by 3 of the hundred of the settlement charges (Section 7 (3)) for the items of goods being spent. The delivery of the goods to customers in the rest of the scope of this Act, which are not West German entrepreneurs within the meaning of Section 5 (2), shall not be deemed to be commercial use, unless the objects in the West German (2) In the cases referred to in paragraph 1, the objects shall be manufactured by a Berlin entrepre, whose Berlin value-added ratio (§ 6a (1)) shall be established in the following. has been more than 10 for the previous marketing year, the reduction rate shall be increased in the case of a Value added ratio in the penultimate marketing year
1.
from more than 10 to less than 30 to 2.35 plus 6.5 from the hundred of the value added ratio,
2.
from 30 to 11 per cent of the value-added ratio, increased by a hundredpoint.
The rate of reduction shall not exceed 10. (3) The rate of reduction referred to in paragraphs 1 and 2 shall be reduced.
1.
for internal turnover exported after 31 December 1991 and before 1 July 1992, by 30 of the hundred,
2.
for internal turnover exported after 30 June 1992 and before 1 January 1993 by 50 of the hundred and
3.
in respect of internal turnover exported after 31 December 1992 and before 1 January 1994, by 75% of the hundred.
The reduced rate of reduction shall be rounded to two decimal places. (4) The conditions for the reduction referred to in paragraphs 1 and 2 shall be documented in terms of the occupation (§ 9) and in the accounts (§ 10).

Footnote

(+ + + § 1a: For application cf. Section 31 (2) sentence 1 F. from 1991-06-24 + + +) Unofficial table of contents

§ 2

- Unofficial table of contents

§ 3 Restrictions on the business sector

The reductions in accordance with § 1 shall only be granted if the Berlin entreptier has carried out the deliveries and other services within the framework of his company and for the company of the West German entreprenter. Section 5 (2) no. 4 shall remain unaffected.

Footnote

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

§ 4 Exceptions, limitations

(1) The reductions according to § 1 (1) and (1a) (1) shall not be granted for the delivery, the delivery or the acquisition of the following items:
1.
Original works of plastic, painting and graphic art no longer living artists;
2.
Second-hand goods;
3.
antiquities;
4.
Stamps;
5.
Gemstones and gemstones (semi-precious stones), whether or not synthetic, as well as objects in connection with these stones, other than diamond tools (tools with a working part made of industrial diamonds);
6.
real pearls, including cultured pearls, as well as objects associated with these pearls;
7.
Precious metals and precious metal alloys in the form of raw materials and semi-finished materials, as well as finished products of precious metals or precious metal alloys (which do not include products covered with precious metal or precious metal alloys);
8.
Tin, bismuth and cadmium as well as alloys containing more than 20 of the hundred tin or more than 3 of the hundreds of bismuth or cadmium, in the form of raw materials and semi-finished products, as well as of finished products. This does not apply to finished products made of tin which have been manufactured by a Berlin-based entrepellate whose Berlin value-added ratio (§ 6a (1)) has been more than 50 in the previous marketing year, and for printed material;
9.
mercury;
10.
Non-ferrous metals and non-ferrous metal alloys, except as listed in points 8 and 9, in the form of pre- and raw material not produced by a Berlin-based contractor by thermal refining or legating in Berlin (West);
11.
Drinking spirits within the meaning of the Law on Spirits Monopoly in the revised version published in the Bundesgesetzblatt, Part III, outline number 612-7, as amended, and semi-finished products for the manufacture of drinking spirits, except for essences which have not been bottled in a plant in Berlin (West) in containers up to 10 litres. Sentence 1 shall not apply to semi-finished products obtained by distillation in a distillery or in a cleaning plant in Berlin (West);
12.
Meat and edible offal of bovine animals, calves, swine and sheep, fresh, chilled or frozen, with the exception of:
a)
meat and edible slaughterhouse waste from animals slaughtered in Berlin (West) and disassembled into commercial parts;
b)
Meat obtained in Berlin (West) by complete debaling of heads, pigs, calves or sheep halves, as well as of beef quarters. It is not necessary to deboned the cotelet strands, ham, the heads of pigs, ice and top legs of pig halves as well as the heads, feet and tails of calves and sheep halves. The deliveries and internal sales of these non-boned objects shall not be favoured,
c)
Meat from animal carcasses broken down in Berlin (West) in individual packs of up to 1,000 g;
13.
a)
roasted coffee (subheadings 0901.21 and 0901.22 of the Customs Tariff), unless all the processing and processing necessary for its manufacture (excluding the removal of caffeine and irritants), including those for sale to End-users of conventional packaging (individual packs of up to 1,000 g) are exported in Berlin (West),
b)
Extracts, essences and concentrates of coffee (subheadings 2101 1011 and 2101 1019 of the Customs Tariff), in so far as these items do not contain all the processing and processing necessary for their manufacture (excluding caffeine and irritant substances) in Berlin (West);
14.
Cigarettes, smoking tobacco and cigars where these items do not have all the processing and processing necessary for their manufacture (except for the removal of nicotine and other tobacco-related substances and the manufacture of Mixed cigar insert), including the packaging customary for sale to end users in Berlin (West);
15.
Scrap, old and waste materials, including processing waste.
(2) Where a reduction is not excluded in accordance with the provisions of paragraph 1, the remuneration or the billing fee shall be reduced to:
1.
raw materials (marzipan, persipan and nougat masses) and core preparations (peeled or crushed almonds, hazelnuts, cashew nuts, apricot kernels, peach nuclei) for the reduction in accordance with § 1a (1) by 25 of the hundred;
2.
copper and copper alloys in the form of pre- and raw material for the reduction in accordance with Section 1a (1) by 50 per hundred;
3.
Drinking spirits and semi-finished products for the production of drinking spirits, with the exception of essences, for the reductions according to § 1 (1) and (1a) (1), with the following conditions:
a)
The payment of the branded wine is to be eliminated from the charge or the charge.
b)
The remuneration or billing fee paid in accordance with point (a) shall be reduced by 40 from the hundred when the goods have been manufactured by a Berlin entrepre, whose Berlin value added ratio (Section 6a (1)) has been produced in the penultimate marketing year. is less than 10.
c)
The basis for the assessment referred to in points (a) and (b) shall be equal to double the amount;
4.
meat and edible slaughterhouse waste, in so far as the items are referred to in paragraph 1 (12) (a), (b), first sentence and (c), for the reduction in accordance with Section 1a (1) by 50% of the hundred;
5.
Roasted coffee (paragraph 1 (13) (a)) for the reductions pursuant to § 1 (1) and (1a) (1) by 60 of the hundred. The charge or charge shall not exceed DM 7,20 per kilogram after the reduction;
6.
Extracts, essences and concentrates of coffee (paragraph 1 (13) (b)) for the reductions provided for in Article 1 (1) and (1a) (1) by 8,30 DM per kilogram, in the case of objects in liquid form by DM 8,30 per kilogram of dry matter, provided that: the basis of the coffee tax is included;
7.
Cigarettes and smoking tobacco for the reductions in accordance with § 1 (1) and § 1a (1) of the Directive on the tobacco tax included in the tax base. The resulting amount shall be increased by 33 of the hundred;
8.
the other services used in advertising or public relations (Section 1 (6) (5)) for the reduction in accordance with Section 1 (6), in respect of the fees paid to third parties for the execution of advertising;
9.
Cocoa products (cocoa mass, cocoa butter, also low-fat, cocoa butter) and cocoa powder, also low-fat, non-sugar, couverture, milk chocolate and chocolate mass, with the exception of ready-to-use chocolate for the final consumption-for the reduction in accordance with § 1a (1) by 5 of the hundred.
The reductions in remuneration or settlement charges are to be proved in the accounts (§ 10). (3) The Federal Government may, with the consent of the Federal Council, determine by means of a legal regulation that the reductions pursuant to § 1 (1) or § 1a (1) of the German Act concerning of certain goods, where such advantages would seriously endanger the existence of a substantial part of those westerly entrepreneurs who supply objects of the same kind.

Footnote

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

§ 5 Berlin businessman, West German entrepre

(1) Berlin entrepreneurs within the meaning of this law is
1.
an entrepreer who has his management in Berlin (West), including his premises situated within the scope of that law, unless the provision of paragraph 2 (2) is applied;
2.
a permanent establishment in Berlin (West) of an entrepre who has its management under the remaining scope of this law or abroad.
The condition is that the management (number 1) or the establishment (number 2) before the 3. It was established in Berlin (West) in October 1990. The second sentence shall also apply to the Berlin establishment of the entreptier referred to in § 1a. (2) West German entrepreer shall be the subject of this Act.
1.
an entrepreer who has his management in the remaining scope of this Act, with his premises situated in the remaining scope of this Act;
2.
a permanent establishment of a Berlin entrepre in the rest of the scope of this Act, if it has concluded the turnover business with another Berlin entreprenter in its own name; paragraph 1, second sentence, shall not apply;
3.
a permanent place of business of an entreponer who has its management outside the scope of this Act, in the rest of the scope of this Act;
4.
a legal person under public law and a political party under the remaining scope of this law, even if the supplies and other services have not been carried out on behalf of the company.

Footnote

(+ + + § 5: For application, see § 31 paragraph 2 F. from 1991-06-24 + + +) Unofficial table of contents

Section 6 Manufacture in Berlin (West)

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

Footnote

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

§ 6a Berlin Value Added Ratio

(1) The Berlin value-added ratio in the sense of this law is the percentage that results from the ratio in which the Berlin value added to the economic turnover of the Berlin (West) operating facilities of the Berlin Subcontractor. In the cases of Section 2 (2) (2) of the VAT Act, the company shall be regarded as the company's premises. (2) The sum of the total value added shall be deemed to be a Berlin value added.
1.
the Berlin profit (Section 6b (1)),
2.
Berliner Arbeitslöhnen (Section 6b (2)),
3.
the amounts to be attributed to certain Berlin employees, to Berlin apprentices and to Berlin entrepreneurs who do not have corporate bodies, personal associations or property funds within the meaning of Article 1 (1) (1) (1) to (6) of the Corporation tax law (Section 6b (3)),
4.
the costs of securing the future of Berlin employees (Section 6b (4)),
5.
the Berlin interest rate (Section 6b (5)),
6.
the depreciation of Berlin (section 6b (6)),
7.
the maintenance costs for removable movable and immovable assets used in the Berlin (West) premises of the Berlin-based entrepellate,
8.
the rent and pay expenses as well as the hereditary building interest for the use of movable and immovable property in the premises of the Berlin entreptite, located in Berlin (West), and
9.
the creditable value of Berliner Vorleistungen (§ 6c).
The same amounts may only be set once in one of the numbers 2 to 9. The amounts referred to in paragraphs 2 and 4 to 8 shall be included only in so far as they have lessened the Berlin profit. The rates 2 and 3 shall not apply to activated own services. (3) Economic turnover shall be considered to be the economic performance attributable to the premises of the Berlin-based operator situated in Berlin (West) as an economic turnover. It includes:
1.
the transactions referred to in § 1 (1) No. 1 (1) to (3) of the VAT Act, including non-taxable transactions outside the survey area, with the tax bases in accordance with § 10 of the German VAT Act,
2.
the transfer of goods to companies outside of Berlin (West) at market prices without VAT,
3.
the changes in the inventory of the processed unfinished and finished products at the cost of manufacture; and
4.
other activated own services at production costs.
The economic turnover must be eliminated
1.
the deliveries and omissions of goods not manufactured in Berlin (West) and other services of non-Berlin origin of up to 25 per cent of the economic turnover and
2.
the turnover attributable to the amounts referred to in Article 6b (1) sentence 2.
The tobacco tax, the wine taxes and the coffee tax remain out of approach in determining the economic turnover, insofar as it has been paid by the Berlin entreprender. (4) The Federal Government may, by means of a regulation with the consent of the The Federal Council for the maintenance of regularity in taxation, the elimination of inequity in cases of hardship or the simplification of the taxation procedure, determine the extent of the value added of Berlin and the economic turnover.

Footnote

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

§ 6b Terms

(1) As a Berlin profit within the meaning of Section 6a (2) (1), the profit determined for the purpose of income tax, which has been achieved in the premises situated in Berlin (West), shall apply in the case of corporate bodies, persons ' associations and assets in the The purpose of the Corporate Tax Act is to apply the income derived from commercial operations for purposes of corporate income tax. The determination of the Berlin profit does not take into account
1.
Capital gains and loss of disposal within the meaning of § § 14, 14a, 16 and 18 (3) of the Income Tax Act,
2.
profits and losses arising from the liquidation and settlement (liquidation) of entities (§ 11 of the Corporate Tax Law),
3.
profits and losses arising from operations of fixed assets;
4.
profits and losses arising from the sale or withdrawal of securities of the orbiquity;
5.
Revenue of the kind referred to in Article 20 (1) and (2) of the Income Tax Act and
6.
Shares in the profit of an open trading company, a Kommanditgesellschaft or any other company in which the shareholders are to be regarded as a co-contractor within the meaning of the Income Tax Act.
If the entrepre has establishments in Berlin (West) and in other places, the part of the total profit adjusted by the amounts referred to in the second sentence shall be considered as a Berlin profit, resulting from the ratio in which the Berlin-based companies are Wages (paragraph 2) are the sum of the wages paid for employees employed in all establishments. (2) As a wage in Berlin in the sense of § 6a (2) no. 2, the persons entitled to pay the wages in accordance with § 28 of the German Law on the Allowance of Work Wages and wages plus those under § 40 of the Income Tax Act or under a Double taxation agreements, where the conditions laid down in Article 23 (4) (a) are met. This does not include severance payments on account of a termination of the service initiated by the employer. (3) The amounts of the payment in the sense of § 6a (2) No. 3 are
1.
in the cases in which the Berlin wage of the individual worker exceeds the annual amount of the relevant ceiling of contributions in the general pension insurance scheme, three times the amount of the sum of 80 of the annual amount of that year's amount exceeds,
2.
three times the remuneration paid to persons who are employed for their vocational training, if the remuneration to the Berlin wages referred to in paragraph 2 is part of the remuneration, not more than 60 per cent of the relevant annual amount of the relevant Contribution ceiling in general pension insurance per person, and
3.
210 of the annual amount of the relevant contribution assessment limit in the general pension insurance scheme if the Berlin entrepellant does not have a corporation, association of persons or property in the sense of Section 1 (1) (1) (1) to (6) of the Corporate tax law.
(4) As expenses for the safeguarding of the future of the Berlin employees within the meaning of Section 6a (2) No. 4, all expenses of the employer to be employed by Berlin employees or persons close to them in the event of the disease, the accident, the Invalidity, age or death shall be ensured. Berliner Employees are persons to whom work wages for employment in Berlin (West) flow from a current or an earlier service ratio. To the extent that expenses cannot be attributed to Berlin employees clearly, the proportion of these expenses arising from the ratio of the Berlin wages to the sum of the wages (paragraph 1, sentence 3) is to be added. (5) In the sense of Section 6a (2) no. 5, Berlin interest rates apply to all interest and similar expenses for foreign capital of the premises located in Berlin (West). This also includes the remuneration of silent partners who are not to be regarded as a carrier within the meaning of the Income Tax Act. If the entrepre has maintained premises in Berlin (West) and in other places, the following shall apply mutas to the calculation of the Berlin interest rate (1) sentence 3. (6) As Berliner depreciation in the sense of § 6a (2) no. 6 shall apply.
1.
the dislocations for wear and/or substance reduction,
2.
the increased dislocations,
3.
the special depreciation,
4.
the depreciation on the lower part and
5.
the cost of the purchase or production costs, as operating expenditure, in accordance with Article 6 (2) of the Income Tax Act;
which relate to movable and non-movable assets belonging to and used for the assets of the Berlin (West) operating premises of the Berlin entrepellate.

Footnote

(+ + + § 6b: For application, see § 31 paragraph 2 F. from 1991-06-24 + + +) Unofficial table of contents

§ 6c Berliner Vorleistungen

(1) The Berliner Vorleistungen within the meaning of Section 6a (2) No. 9 shall apply.
1.
the supplies of goods produced by another entrepre in Berlin (West) to a Berlin (West) permanent establishment of the Berlin entrepre if the goods were received by the Berlin entreptier for the goods or material entrance are part of or are intended for distribution of goods, with the exception of goods for whose supply, transfer or acquisition pursuant to § 4 (1) of the cuts are not granted;
2.
the following other services, which carried out a permanent establishment in Berlin (West) of another entrepre to a Berlin (West) permanent establishment of the Berlin-based entreprenter:
a)
the works which have been allocated to the goods or material entrance and which have been carried out in Berlin (West),
b)
technical and economic advice and planning for plants, including the production of design, calculation and operating documents and the monitoring of execution, as well as business management consulting, with the exception of legal and tax advice, if the trader has been active in these services exclusively or for the most part in Berlin (West),
c)
the omission of commercial practices, experience and data processing programmes which have been developed or obtained exclusively or for the most part in Berlin (West),
d)
data processing with facilities installed in Berlin (West),
e)
the dismissal of designs for advertising purposes, model sketches and fashion photographs produced in Berlin (West) itself,
f)
the other services of advertising agents and advertising agencies and other public relations services, which are normally and exclusively used for advertising or publicity purposes, if the contractor is responsible for the promotion of such services. Services exclusively or for the most part in Berlin (West) have become active,
g)
the omission of teaching, industrial and advertising films produced in Berlin (West),
h)
the services directly linked to the establishment of Berlin film and television studios for the production of image and sound recordings; this does not apply to film and television studios provided by legal persons under public law or in the form of a television private-sector companies whose shares only belong to legal persons governed by public law and whose income is only granted to those legal persons; and
i)
the cleaning of land occupied in Berlin (West).
(2) The following values are to be added to the Berlin prepayments:
1.
in the case referred to in paragraph 1 (1), the part of the remuneration resulting from the application of the supplier's prepayment ratio (paragraph 3) to the remuneration; the reductions in the remuneration in accordance with Article 4 (2), first sentence, No. 3 (a) and (5) to (7) shall be consideration. If the supplier is an entreponer whose total annual turnover for the previous marketing year did not exceed DM 450,000, a flat rate of 40 of the hundred may be applied instead of the pre-performance ratio calculated in accordance with paragraph 3;
2.
in the case referred to in paragraph 1 (2), the remuneration, in the cases referred to in point (f), shall be reduced by the charges paid to third parties for the purpose of advertising.
(3) The rate of advance shall be the percentage which results from the ratio of one-and-a-half times the Berlin wages (Section 6b (2)) to the economic turnover (Section 6a (3)) of the Supplier. The percentage of the Vomhundreds is to be rounded up to the next 5 divisible integer. The wholesale rate must be determined after the last marketing year. (4) The supplier shall indicate the wholesale rate or the flat rate and the reductions in the remuneration on the invoice and the invoice transcript. If the calculation basis for the quotas changes retrospectively, the changes in the calculation of the rate of advance shall be taken into account for the first marketing year for which the trader does not yet have any invoices. (5) The trader who carries out the benefits in Berlin in advance must prove their conditions as well as the calculation basis for the wholesale quota or the flat rate (§ 10) in the accounts.

Footnote

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

§ 7 Base of assessment

(1) For the purpose of payment in the sense of this law is not the sales tax. § 10 (1) of the VAT Act shall apply. (2) In § 1, the agreed fees shall be replaced by the agreed fees if the trader calculates the sales tax in accordance with the charges collected. Instead of the agreed fee, the collected fee and the date of the collection must be shown in the book. In the event of a change in the type of taxation, the amounts of reduction must not be used twice. (3) The amount of the settlement fee within the meaning of § 1a (1) must be the amount that the entrepre should have applied to the West German Premises spent by a foreign business owner (market price without VAT). Where a settlement fee is not to be determined in such a way, the reduction shall be based on a maximum of 115 per cent of the production costs calculated in accordance with the income tax rules.

Footnote

(+ + + § 7: For application, see § 31 paragraph 2 F. from 1991-06-24 + + +) Unofficial table of contents

§ 8

- Unofficial table of contents

§ 9 Proof of transfer and transport

(1) The proof that the objects referred to in § 1 (1) and (3) and (1) (1) and (1) have reached the remaining scope of this Act is by means of a consignment note, in particular by means of a consignment note, postal delivery note, connossement or the double pieces thereof, or by any other commercially available document, in particular by means of a certificate issued by the carrier commissioned by the contractor, a confirmation of dispatch by the supplier or an acknowledgement of receipt by the company's premises or Acquirer or payer in the rest of the scope of this Act, in the the scope of this law. The other document shall contain at least the trade name and quantity of the goods, the date of dispatch or transport and the means of transport (e.g. rail or lorry). In addition, the proof should contain the insurance of the exhibitor, that the information in the document was made on the basis of business documents which are verifiable within the scope of this law. (2) The proof that the evidence in § 1 (4) and (5) and (5) and § § § 1 (2) Article 1 (6) No 9 shall be used or evaluated in the rest of the scope of this Act, shall be provided by a certificate issued by the West German entrepreate, from which the period of use or evaluation shall also emerge. (3) In justified cases, the tax office may, upon request, allow proof to be made of: is guided by other supporting documents.

Footnote

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

§ 10 Book proof

(1) The conditions to be set out in the accounts must be clearly and easily verifiable from the accounting system. The books are to be kept within the scope of this law. (2) As a rule, it should be recorded
1.
in the case of the reductions according to § 1:
a)
the quantity and commercial name of the goods which have been delivered or processed or processed in the plant wage,
b)
the nature of the production of the object or the type of work in Berlin (West),
c)
the supplier and the day of delivery to the Berlin entreprent or the supplier of the work and the date of the service to the Berlin entreptist, if the Berlin entreptist does not manufacture the object himself or process it himself, or processed,
d)
the nature of the benefit within the meaning of section 1 (6),
e)
the consignee of the consignment or other service in the remaining scope of this Act by name, name of the branch or profession and address,
f)
the date of dispatch or the transportation of the goods delivered or processed or processed in the plant wage, referring to the receipts or other supporting documents (§ 9 para. 1),
g)
the time during which the leased or leased objects were used in the rest of the scope of this Act, or the films, audio-negative or mixed-tapes of synchronised versions have been evaluated in the remaining scope of this Act, having regard to the certificate issued by the West German entreprenter (Section 9 (2)),
h)
in the cases of section 1 (7), the calculation of the Berlin value added ratio,
i)
in the cases of § 6c, the type of Berliner Vorleistung and the creditable value,
j)
the agreed remuneration, with reference to the invoice transcript,
k)
in the cases referred to in Article 4 (2), the amount by which the remuneration is to be reduced;
2.
in the case of the reduction according to § 1a
a)
the quantity and the commercial name of the items which have been brought to the West German establishment,
b)
the nature of the manufacture of the objects in a permanent establishment in Berlin (West),
c)
the day on which the items were received at the West German establishment,
d)
the intended use,
e)
the settlement fee and the nature of the investigation;
f)
in the cases of § 1a (2), the calculation of the Berlin value added ratio,
g)
in the cases of § 6c, the type of Berliner Vorleistung and the creditable value,
h)
in the cases referred to in Article 4 (2), the amount by which the settlement fee is to be reduced.
3. (3) The tax office may allow a taxable businessman to provide the accounts in a different manner.

Footnote

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

Section 11 Procedure in the reduction of

(1) The reduction amounts in accordance with § § 1 and 1a are to be offset with the sales tax due for a pre-registration period or tax period. (2) If charges or settlement charges are reduced, reduction amounts are in accordance with § § 1 and 1a to the extent that the reduction is attributable to the reduction in the rate of deprivation. The amount to be repaid shall be added to the tax for the pre-registration period (tax period) in which the charges are reduced. (3) Paragraph 2 shall apply mutatically if the agreed charges have become irrecoverable. If the charges are subsequently collected, the trader can remake the reduction in the sales tax.

Footnote

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

§ 12 Abolition of the reduction claims

If goods for which they are entitled to the reduction according to § 1a are returned to Berlin (West) without having been subject to processing or processing within the meaning of Article 6 (1) in the remaining scope of this Act, according to the sales tax due must not be reduced. If the West German contractor returns the goods to the Berlin supplier, the reduction in accordance with § 1 shall not be made. If the reduction has already been made, the reduction amount shall be repaid to the tax office.

Footnote

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

§ 13

-

Type II
Benefits in taxes on income and income

Unofficial table of contents

§ 13a

- Unofficial table of contents

§ 14 Increased offsets for abuseable assets of fixed assets

(1) In the case of abuseable assets belonging to the assets of a permanent establishment situated in Berlin (West) and in respect of which the conditions set out in paragraph 2 are met, it may be possible for the marketing year of the purchase or manufacture and in the 4 The following marketing years shall be carried out in place of the deductions for wear to be measured in accordance with § 7 of the Income Tax Act, up to a total of 75 of the hundred of the cost of the acquisition or production. From the marketing year in which increased dislocations in accordance with the first sentence can no longer be carried out, at the latest from the fifth marketing year following the marketing year of the purchase or manufacture, the dislocations shall be calculated on the basis of: Wear according to § 7a (9) of the Income Tax Act. (2) The increased dislocations referred to in paragraph 1 may be used
1.
for new movable economic goods which remain in a permanent establishment situated in Berlin (West) for at least three years after their purchase or manufacture;
2.
for non-movable property situated in Berlin (West), which are buildings, parts of buildings, condominions or rooms situated in the part of the property (buildings) if they are in the holding of the taxable person at least three years after their purchase or Production of more than 80 of the hundred immediately
a)
the manufacture or processing of economic goods intended for sale, or the production of energy or heat or heat, or
b)
The restoration of the economic goods noder
c)
research or development within the meaning of Article 51 (1) (2) (u) sentence 4 of the Income Tax Code, or
d)
the management or the management or storage of supplies in connection with the activities referred to in points (a) to (c)
are used.
In the case of ships, the provisions of the first sentence of paragraph 1 shall apply with the proviso that a period of eight years shall be replaced by the period of three years. In the case of aircraft, increased dislocations as referred to in paragraph 1 may not be used. (3) The increased dislocations referred to in paragraph 1 may also be used.
1.
for extensions and extensions to buildings situated in Berlin (West) where the constructed or manufactured parts of the building meet the conditions set out in the first sentence of paragraph 2 of paragraph 2 at least three years after their manufacture, and
2.
for other subsequent manufacturing operations on buildings situated in Berlin (West) where the buildings meet the conditions set out in the first sentence of the first sentence of paragraph 2 at least three years after the end of the post-production work.
In these cases, the increased offsets are calculated according to the cost of production, which has been used for the expansion, for the extension or for the other subsequent manufacturing operations. The remaining value shall be added to the cost of the building or to the value of the building or to the value of the building in which increased dislocations may no longer be carried out in accordance with the first sentence of the marketing year; the remainder shall be added to the remaining value. Dislocations for wear are to be calculated in a uniform manner for the entire building according to the resulting amount and the percentage of the building to be used for the building. (4) The increased offsets under paragraphs 1 and 3 may already be made for payments in the case of purchase costs and for part-production costs.

Footnote

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

Section 14a Increased offsets for multi-family homes

(1) For buildings situated in Berlin (West), which contain more than two apartments (multi-family houses), are used for more than 66 2/3 of the hundred living purposes and are manufactured by the taxable person or purchased by the end of the year of completion , by way of derogation from Article 7 (4) and (5) of the Income Tax Act, in the year of completion or purchase and the following year, up to 14 of the hundred, and in the following 10 years, in each case up to 4 of the hundred. of production costs or acquisition costs. In the case of purchase, the first sentence is to be applied only if the manufacturer has not used any deductions for the use of the sold-out building in accordance with Section 7 (5) of the Income Tax Act, nor has any additional dislocations or special depreciation been required. After the expiry of these twelve years, the deductions for wear up to the full offset shall be deducted annually from 3.5 per cent of the residual value; § 7 para. 4 sentence 2 of the Income Tax Act shall apply accordingly. (2) The increased offsets referred to in the first sentence of paragraph 1 1 may also be used for extensions and extensions to multi-family houses located in Berlin (West), if the built-up or newly manufactured parts of the building are used for more than 80 of the hundreds of residential purposes. The increased offsets shall be calculated on the basis of the cost of manufacture for the built-up or newly manufactured parts of the building or on the cost of the acquisition, which shall not be applicable to these parts of the building, to the extent that the extensions or extensions are to be made after the the legally effective conclusion of a compulsory employment contract or of an equivalent act has been carried out. At the end of the period during which increased dislocations may be made in accordance with the first sentence, the residual value shall be added to the cost of the building or the cost of the building or the value of the building to which it is situated; the further dislocations shall be: (3) In the cases referred to in paragraphs 1 and 2, the builder or the transferee may have increased dislocations, which he or she shall be responsible for in the case of the building. Year of completion and not exploited in the following two years, until the end of the After the year of completion, the third year will be completed. By way of derogation from Section 7a (1) of the Income Tax Act, subsequent production costs incurred up to the end of the third year following the year of completion may be treated as if they were incurred in the year of completion. (4) In the case of multi-family houses situated in Berlin (West), which have been built in the tax-aided or freely financed housing construction, at least 3 years after their completion to the for 80 of the hundreds of residential purposes and manufactured by the taxable person or until the By way of derogation from Article 7 (4) and (5) of the Income Tax Law, in the year of completion or purchase and in the two the following years shall be carried out up to a total of 50 per cent of the cost of production or of the cost of the acquisition. In the case of purchase, the first sentence is to be applied only if the manufacturer has not used any deductions for the use of the sold-out building in accordance with Section 7 (5) of the Income Tax Act, nor has any additional dislocations or special depreciation been required. The increased offsets as set out in the first sentence shall be subject to the condition that, before the expiry of 5 years after the completion or purchase of the building for housing, public funds within the meaning of Section 6 (1) of the Second Housing law is granted. From the year in which increased dislocations according to the first sentence can no longer be carried out, at the latest by the third year following the year of completion or acquisition, the dislocations for wear and wear shall be based on the residual value and in accordance with § 7. (5) The increased offsets referred to in the first sentence of paragraph 4 may also apply to extensions and extensions to the Berlin (West) Multi-family houses are used when the extensions or extensions in the tax-privileged or freely financed housing construction, and the built-up or newly manufactured parts of the building for at least three years after they have been completed for more than 80 of the hundreds of residential buildings. The provisions of the second and third sentences of paragraph 2 and the third sentence of paragraph 4 shall apply. (6) The increased disbursements referred to in paragraphs 1 to 5 may already be used for part-production costs and for the payment of purchases at purchase. In the cases referred to in paragraphs 1 and 2, Section 7a (2) of the Income Tax Act shall be subject to the proviso that the sum of the increased discontinuations shall be equal to 14 per cent of the total cost of subproduction to be applied by the end of each year, or (7) In the cases referred to in paragraphs 1 to 5, garages belonging to the building shall be treated without regard for their actual use as residential purposes, provided that they do not exceed one passenger car for each apartment in the building can be placed under the building. (8) The provisions of paragraphs 1 to 7 shall apply to condominities of at least 5 years after their purchase or for the production of foreign residential purposes; shall apply accordingly.

Footnote

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

Section 14b Increased offsets for modernisation measures in multi-family houses

(1) In the case of multi-family houses situated in Berlin (West), the taxable person may, in addition to the deductions for wear for the building, be replaced by the production costs which he has spent on modernisation measures, in place of the costs of rebuilding the building in accordance with § 7 (4) or (5) of the Income Tax Act or § 14a to be measured in the year of the termination of the modernization work and in the following two years, increased dislocations up to a total of 50 of the hundred. The first sentence shall apply in respect of acquisition costs, which are not necessary for modernisation measures, to the extent that they have been carried out after the legally effective conclusion of a compulsory employment contract or an act of equivalent legal status. From the year in which increased dislocations in accordance with the first sentence can no longer be carried out, at the latest from the third year following the year of termination of the modernization work, the remaining value shall be set in 5 equal annual amounts. (2) For the purposes of the application of paragraph 1, it is necessary to:
1.
the multi-family house
a)
in the cases referred to in paragraph 3 (1) to (10) before 1 January 1961,
b)
in the cases referred to in paragraph 3 (11) and (12) before 1 January 1978
has been completed,
2.
the taxable person proves, by means of a certificate issued by the Senate Department of Construction and Housing, Berlin, that the multi-family house to be modernized does not contradicts the way in which the establishment of a development plan is used and the implementation of the plan is not the modernization measures of an orderly development of the municipal area, as well as the objectives of modern urban development in terms of development and loosening, and
3.
the multi-family house is to be used for a minimum of three years after the end of the modernization work to more than 66 2/3 of the hundred residential purposes; § 14a (7) applies accordingly.
The condition referred to in point 1 (a) shall not apply to the costs of the connections referred to in paragraph 3 (9) if a certificate issued by the competent district certify that these connections are linked to the establishment of: of the building. (3) Modernisation measures referred to in paragraph 1 shall be fitted with the installation of the following installations and facilities:
1.
Apartment closure with or without a hall in the apartment,
2.
Cooking room with ventilation, water tap and sink, connection for coal, gas or electric cooker; ventilatable pantry or ventilatable dining room,
3.
new-time sanitary facilities,
4.
a furnished bath or shower per apartment and washbasin,
5.
Connection for an oven or equivalent heating device,
6.
Electrical terminals and sockets,
7.
Heating and hot water systems,
8.
Driving equipment in buildings with more than four floors,
9.
connections to the sewerage system and to the water supply,
10.
Conversion of windows and doors,
11.
measures to be taken solely for the purpose of heat or noise protection;
12.
connections to the district heating system, which is fed mainly from combined heat and power plants, for the incineration of waste or for the recovery of waste heat,
13.
Heat pump systems, solar plants and plants for the recovery of heat, including the connection to the heating system.

Footnote

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

§ 14c Increased offsets for building measures in buildings for the creation of new rental properties

In the case of flats situated in Berlin (West), § 7c of the Income Tax Act must be applied with the proviso that:
1.
§ 7c para. 2 no. 3 of the Income Tax Act is not applicable,
2.
the tax base amounts to a maximum of 75,000 Deutsche Mark per apartment, and the taxable person can carry out, in the year of completion and in the following two years, discontinuations of up to 33 1/3 of the hundred of the tax base,
3.
in the case of dwellings established in the tax-assisted or freely financed housing structure, by way of derogation from point 2, the tax base is not more than 100 000 Deutsche Mark per apartment and the taxable person shall be in the year of completion and In the following two years, a total of 100 of the hundred can be carried out; Section 14a (4) sentence 3 shall apply accordingly.
The increased offsets can only be used if the apartment is for foreign residential purposes from the time of completion until the end of the fourth year following the year of completion. Sentence 1 shall not apply to dwellings which have been created by the conversion to date of commercial or agricultural areas.

Footnote

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

Section 14d Increased offsets for flats with social security

(1) In the case of dwellings situated in Berlin (West) which have been completed before 1 January 1993, Section 7k of the Income Tax Law shall apply, subject to the proviso that the taxable person shall not be subject to the provisions of Section 14a
1.
Dislocations in the year of completion and the following year, in each case up to 20 per cent, and in the following ten years can in each case make up to 5.5 of the hundred of the production costs or the acquisition costs; § 14a (1) sentence 3 and 3 shall apply accordingly,
2.
in the case of dwellings constructed in the freely financed housing, by way of derogation from point 1 in the year of completion and in the following four years, dislocations up to a total of 75 of the hundred of the production costs or of the total cost of the housing; The costs may be carried out; from the year in which the dislocations can no longer be carried out, at the latest from the fifth year following the year of completion, the dislocations shall be for wear after the residual value and according to § 7 (4) of the Income Tax Act, taking into account the remaining useful life A hundred-set.
(2) By way of derogation from Section 7k (2) (3) of the Income Tax Act, the dislocations referred to in paragraph 1 (1) may also be carried out if public funds are granted for the apartments within the meaning of Section 6 (1) of the Second Housing Act. (3) The offsets can already be used for part-production costs and for payments on acquisition costs. In the cases referred to in paragraph 1 (1) (1), section 7a (2) of the Income Tax Act shall be subject to the proviso that the sum of the increased discontinuations shall be 20 per cent of the total cost of subproduction to be applied by the end of each year, or not to exceed the number of payments.

Footnote

(+ + + § 14d: For the first application, see: § 31 para. 9 F. from 1990-02-02 + + +) Unofficial table of contents

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

(1) In the case of single-family houses, two-family houses and condominities located in Berlin (West), and in the case of extensions and extensions to one-family houses, two-family houses and condominities, which are located in Berlin (West), Section 7b (1) to (6) of the Income tax law, subject to the proviso that:
1.
the taxable person may, in the year of completion or purchase and in the following year, in each case up to 10 of the hundred and, in the following ten years, in each case be able to deduct up to 3 per cent of the cost of the acquisition or production;
2.
in Section 7b (2), first sentence, of the Income Tax Act to the post of 1 January 1964 of 1 January 1977,
3.
in the case of application of Section 7b (5) sentence 3 of the Income Tax Act, there shall be no consideration of any deductions which the taxable person has taken or is entitled to under the provisions of the provisions which entered into force before 1 January 1977. , and
4.
for the application of Section 7b (5) sentences 4 and 5 of the Income Tax Act, the increased offsets of up to 10 per cent of the cost of the acquisition or production, which are valid for the year of completion or purchase and the following year can only be used in the case of the first object or only in the case of the following object and that in the cases of § 7b (5) sentence 5 second half-sentence of the income tax law in the following object to the place of the year of completion or acquisition of the Year in which the beneficiary period begins for the follow-up object.
§ 7b (7) of the Income Tax Act is to be applied. (2) In Berlin (West), single-family houses, two-family houses and condominities, which serve for more than 80 of the hundred residential purposes at least 3 years after their completion, are to be used. tax-assisted or freely financed residential construction before 1 January 1987, the client may, in lieu of the increased offsets referred to in paragraph 1, deviate from Article 7 (4) and (5) of the Income Tax Law in the year of completion and in the following two years, increased offsets up to a total of 50 of the hundred of the manufacturing costs. From the year in which increased dislocations in accordance with the first sentence can no longer be carried out, at the latest from the third year following the year of completion, the dislocations for wear and wear shall be based on the residual value and in accordance with § 7 (4) of the Income Tax Act, taking into account the remaining term of use, to measure the percentage of the remaining period of use. § 7b (1) sentence 3 and (4) of the Income Tax Act shall apply accordingly. Section 7b (5) of the Income Tax Act must be applied in accordance with the conditions laid down in Article 7b (5)
1.
the use of the increased offsets according to the rates 1 to 3 shall be equal to the use of the increased offsets in accordance with § 7b of the Income Tax Act,
2.
the provisions of paragraph 1 (3) shall apply mutagenly, pursuant to Section 7b (5) sentence 3 of the Income Tax Law, and
3.
In the case of the use of the increased offsets according to the sentences 1 to 3, the provisions of Section 7b (5) sentences 4 and 5 of the Income Tax Act shall not apply.
(3) The increased dislocations referred to in the first, third and fourth sentences of paragraph 2 may also be used for extensions and extensions to a single-family home, a two-family home or a condomied flat in Berlin (West) if:
1.
the single-family house, the two-family house or the condomied flat has been completed before 1 January 1977 and has not been purchased after 31 December 1976,
2.
the extensions or extensions have been produced before 1 January 1987 in the tax-favoured or freely financed housing sector; and
3.
the built-up or newly manufactured parts of the building shall be for at least three years after completion of more than 80 of the hundreds of residential buildings.
In this case, the increased offsets are calculated on the basis of the production costs which have been applied to the expansion or the extension. § 7b (2) sentence 3 of the Income Tax Act applies accordingly. (4) The ownership of a detached house, a two-family house or a condomitic apartment within the meaning of the second sentence of paragraph 2 shall be taken within 3 years after the completion of the first sentence before the first sentence. 1 January 1987 on a natural person (first person) or after an intermediate acquisition on a natural person (second person), paragraph 2 shall apply accordingly to the first-time shipyard or the second-person shipyard, if:
1.
in the case of the initial acquisition of the building owner,
2.
in the case of the extension of the building owner and the intermediate


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

Footnote

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

§ 15a losses in the case of limited liability

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

Footnote

(+ + + § 15a: For the first application, see Section 31 (9) and Section 10 F. from 1990-02-02 + + +) Unofficial table of contents

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

(1) In the case of dwellings used for own residential purposes in a house located in Berlin (West), and in the case of condominious flats in Berlin (West) used for their own purposes, § 10e of the Income Tax Act shall apply with the proviso that:
1.
the taxable person instead of the deductions pursuant to § 10e (1) sentence 1 of the Income Tax Law in the year of completion or the purchase of the apartment and in the following year, in each case up to 10 of the hundred of the tax base, no more than 30 000 Deutsche Mark each, and in the following ten years, in each case, up to 3 per cent of the tax base, or at most 9,000 German marks, such as special expenditure, can be drawn off,
2.
in the case of a share of the taxable person's home used for its own purposes, the corresponding part of the deduction amounts referred to in point 1 may be deducted from the amount of special expenditure,
3.
in application of Section 10e (4) sentence 3 of the Income Tax Law, any increase in dislocations which the taxable person has taken up or takes up pursuant to provisions which have entered into force before 1 January 1977 , and
4.
for the application of § 10e (4) sentences 4 to 6 of the Income Tax Law, the deductions for the year of completion or purchase and the following year of up to 10 of each hundred of the tax base, at most each 30,000 Deutsche Mark can be used only on the first object or only on the follow-up object and in the cases of § 10e (4) sentence 5 second half sentence of the income tax law in the following object to the place of the year of the Completion or purchase occurs the year in which for the follow-up object the withdrawal period begins.
For an object for which increased dislocations pursuant to section 14a (4) or (5) have been used by the taxable person, deductions can not be deducted in accordance with sentence 1. (2) Is an apartment used for its own residential purposes in one of Berlin (West) occupied own house or a condomitic apartment in Berlin (West) used for its own residential purposes in the tax-beneficiary or freely financed housing construction and serves them at least three years after their completion shall, in place of the deduction referred to in paragraph 1, be replaced by the Year of completion and in the following two years a total of up to 50 per cent of the cost of production of the dwelling plus one half of the cost of the land belonging to the apartment, not more than 150,000 German marks, such as Deduct special expenses. Paragraphs 1 (2) and 10e (1) (2), (3) and (6), (6) and (7) of the Income Tax Act shall apply accordingly. Section 10e (4) and (5) of the Income Tax Act shall be applied in accordance with the conditions laid down in
1.
the use of the deduction amounts under sentences 1 and 2 shall be equal to the use of the deduction amounts in accordance with § 10e of the Income Tax Act,
2.
the application of § 10e (4) sentence 3 of the Income Tax Act (1) No. 3 applies accordingly; and
3.
shall not apply in the case of the use of the deductions pursuant to sentences 1 and 2 § 10e (4) sentence 4 of the Income Tax Law.
(3) Paragraph 2 shall apply, in accordance with production costs, for the purpose of constructing extensions and extensions produced in a tax-assisted or freely financed housing in an apartment of its own located in Berlin (West). (4) The property is owned by a single-family house or a two-family house situated in Berlin (West) or in Berlin (West) situated in Berlin (West). Condo within three years after completion on a natural Person (first person) or after an intermediate acquisition on a natural person (second person), paragraph 2 shall apply in accordance with the first sentence of paragraph 2 for a dwelling used by the first-time advertiser or the second-person shipyard for the purpose of his own living and 2, if
1.
in the case of the initial acquisition of the building owner,
2.
in the case of the extension of the building owner and the intermediate
for the dwelling, have not claimed deduction amounts pursuant to paragraphs 1 or 2. The cost of production of the apartment and the place of completion of the year of completion shall be replaced by the year of purchase for the first-time shipyard and the second-hand shiver. (5) By way of derogation from paragraphs 1, 2 and 4, § 10e (4) of the Income Tax Act shall not apply to residential flats situated in Berlin (West), used for own purposes, in their own home or condominium which creates or produces a taxable person, if the taxable person or his/her own property is Spouse for which the conditions of § 26 (1) of the Income Tax Act is present in connection with the admission of a commercial activity or an independent or non-self-employed work in Berlin (West), and fulfils the conditions of § 21 (1) sentence 1. The purchase or manufacture must be carried out within five years of the start of the commercial activity or of self-employed or non-self-employed work.

Footnote

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

Section 16 Tax reduction for loans for the financing of operating investments

(1) In the case of unrestricted taxable persons who are subject to the conditions set out in paragraph 2 before 1 July 1991, Berliner Industriebank Aktiengesellschaft or the Berlin branch of Industriekreditbank Aktiengesellschaft-Deutsche Industriebank Loans granted, reduced income tax or corporation tax for the investment period of devotion by 12 of the hundred of the loans in question. Where the loans have been made from an establishment, the income tax or corporation tax on the investment period ending the marketing year in the course of which the loans have been granted shall be reduced. (2) in the case of the tax reduction referred to in paragraph 1, the loans shall be:
1.
have a term of at least eight years in accordance with the contractual agreements and must not be repaid at the earliest from the end of the fourth year to a maximum of one-fifth of the amount of the loan; and
2.
shall not be directly or indirectly linked to the taking up of a credit; the use of current commercial credits shall be harmless.
The tax reduction referred to in paragraph 1 shall be granted on condition that an early repayment of the loans does not take place. (3) Berliner Industriebank Aktiengesellschaft and the Berlin branch of Industriekreditbank Aktiengesellschaft-Deutsche Industriebank have the loans. , where appropriate with the intervention of Berlin credit institutions, to pass on to undertakings which immediately and directly the loans for the acquisition or production of utilizable assets of the fixed assets of a Berlin (West) situated assets Use the operating site. The economic goods must:
1.
in so far as they belong to the movable assets, remain in a permanent establishment situated in Berlin (West) at least 3 years after their acquisition or production,
2.
as far as they are part of the immovable property, they are built in Berlin (West).
In the case of ships, the period of 3 years shall be replaced by a period of 8 years. Loans referred to in paragraph 1 shall not be used for the purchase or manufacture of aircraft. The construction of a building in Berlin (West) is the same as the reconstruction, the expansion, the modernisation or the repair of a building in Berlin (West). Berliner Industriebank Aktiengesellschaft and the Berlin branch of Industriekreditbank Aktiengesellschaft-Deutsche Industriebank have ensured that the loans are only used for these purposes. If the demand for loans is covered for the specified purposes, then Berliner Industriebank Aktiengesellschaft and the Berlin branch of Industriekreditbank Aktiengesellschaft-Deutsche Industriebank may conclude further. (4) The provisions of paragraphs 1 and 2 shall apply in accordance with loans granted directly to undertakings for the purposes referred to in paragraph 3 prior to 1 July 1991. For the reduction of the income tax or corporation tax, in these cases, further condition is that the lender and the borrower to the Berliner Industriebank Aktiengesellschaft or the Berlin branch of the Industriekreditbank Aktiengesellschaft-Deutsche Industriebank hereby agree that it will monitor the use of the loans for the designated purposes and the implementation of the loan agreement. (5) The reduction of the income tax or corporation tax referred to in paragraph 1 may, together with the reduction of the (6) Paragraphs 1 to 5 shall not apply to credit institutions within the meaning of the Act on the Income Tax or corporation tax. (6) the credit system in the version of the notice of 3 May 1976 (BGBl. 1121), as amended by Article 72 of the Law of 14 December 1976 (BGBl I). I p. 3341).

Footnote

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

Section 17 Tax reduction for loans to finance construction activities

(1) In the case of unrestricted taxable persons who, before 1 January 1992, grant non-interest-bearing loans in the same annual amounts with a maturity of at least 10 years, subject to the conditions laid down in paragraphs 3 to 7, the Income tax or corporation tax for the predisposition period of the devotion by 20 of the hundred of the loans granted. If the loans of taxable persons who determine the profit pursuant to § 4 (1) or (5) of the Income Tax Act are made from funds of the holding, the loans in the balance sheet shall be set with the value of the loans after the deduction of intermediate interest rates. , taking into account interest rate interest rates of the nominal amount of the loans. An interest rate of no more than 5.5 shall be expected from the hundred. Sentences 2 and 3 shall also apply where the devotion of the loans is not brought about by the holding. Where the loans have been made from an establishment, the income tax or corporation tax on the investment period shall be reduced in which the financial year in which the loans have been granted shall end. (2) Unlimited Taxable persons who, before 1 January 1992, grant interest-bearing loans for a period of at least 25 years, subject to the conditions laid down in paragraphs 3 to 7, are subject to the income tax or corporation tax for the period of assessment. the devotion by 20 of the hundred of the loans granted. Where loans granted by credit institutions are granted on the basis of a loan contract concluded before 1 July 1991, the loan shall be replaced by 1 January 1992. The rates 1 and 2 shall apply only if the loans are in accordance with the contractual arrangements
1.
at most equal annual amounts corresponding to the period agreed in the loan agreement, or
2.
with the same annual amounts for which the interest rate is reduced and the proportion of the repayment is increased, subject to interest to be galvanized and to be repaid as a result of the current repayment; changes in the interest rate in adjustment to the However, general interest rates are permitted.
The last sentence of paragraph 1 shall apply in accordance with. (3) The condition for the tax reduction referred to in paragraphs 1 and 2 is that the loans shall be:
1.
in the cases referred to in paragraph 1, by a client immediately and directly for the financing of the construction of dwellings within the meaning of § 39 or Article 82 of the Second Housing Act (Housing and Family Home Law) in Berlin (West),
2.
in the cases referred to in paragraph 2, immediately and immediately
a)
be used by a client to finance the construction, conversion, expansion, modernization or repair of buildings in Berlin (West), or
b)
used by a first-time shipyard to finance the acquisition of buying property or buying property housing in Berlin (West), which he creates until the end of the year of completion.
The first sentence shall apply if the loans are used for the financing of acquisition costs which are not covered by the measures referred to in the first and second sentence of sentence 1 and point 2 (a) to the extent that such loans are subject to the legally effective conclusion of a compulsory purchase the employment contract or an equivalent act. For the purposes of the application of paragraph 1, a further condition is that the loans are not directly or indirectly linked to the inclusion of a credit. The tax reduction referred to in paragraphs 1 and 2 shall be granted on condition that an early repayment of the loans does not take place; early repayments, which after 10 years have elapsed since the loan was defiled, on the basis of a Notice or partial termination of the debtor take place, however, are not harmful. (4) The provisions of paragraph 1 are to be applied only in so far as the loans do not exceed 10,000 Deutsche Mark for each subsidized dwelling. (5) The rules of the Paragraphs 2 and 3 shall apply in accordance with loans granted by the Wohnungsbau-Kreditanstalt Berlin or the Berliner Pfandbrief-Bank before 1 January 1992. The Wohnungsbau-Kreditanstalt Berlin and the Berliner Pfandbrief-Bank have to pass on the loans to builders or acquirers, where appropriate with the intervention of Berlin credit institutions, which immediately and directly to the loans granted in the form of the loans , shall be used for the purposes of paragraph 3. The Wohnungsbau-Kreditanstalt Berlin and the Berliner Pfandbrief-Bank have to ensure that the loans are only used for these purposes. If the need for loans is covered for the specified purposes, the Wohnungsbau-Kreditanstalt Berlin and the Berliner Pfandbrief-Bank may refuse to enter into further loan contracts. (6) The reduction of the income tax or The corporation tax referred to in paragraphs 1 and 2 shall not exceed, together with the reduction of the income tax or corporation tax according to § 16 50 of the hundred of the income tax or corporation tax, which shall result without the reductions (7) Proof of the first sentence of paragraph 1, paragraph 2, paragraph 3, sentence 1 and in paragraphs 4 and 5 A certificate issued by the Senate Department for Construction and Housing, Berlin, or the body designated by it must be submitted.

Footnote

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

§ 18 Application of § § 16 and 17 by employees

If the income consists entirely or in part of income from non-self-employed work, of which a tax deduction is made, and if the conditions set out in § 46 (1) and (2) of the Income Tax Act are not available, the apportionment may be made available to the Application of the provisions of § § 16 and 17 are requested; § 46 (2) (8) (a) and (3) and (5) of the Income Tax Act are to be applied in a reasonable way.

Species III
Investment allowance

Unofficial table of contents

Section 19 Investment allowance for investments in Berlin (West)

(1) taxable persons within the meaning of the Income Tax Act and the Corporate Tax Act, which make investments in favour of the investment, are entitled to an investment allowance. In the case of companies within the meaning of Article 15 (1) (2) and (3) of the Income Tax Act, the company is replaced by the taxpayer as a claimant. (2) Beneficiary investments are subject to the conditions set out in paragraph 3.
1.
the purchase and manufacture of new, removable movable economic assets,
2.
post-production work on exploitable movable economic goods,
3.
the manufacture of immovable property, buildings, parts of buildings, condominies, or spaces located in the part of the building (buildings), and
4.
Extensions and extensions, as well as other post-production work on buildings,
if the assets and the manufactured or manufactured parts belong to the assets of an establishment in Berlin (West) at least 3 years after the acquisition or manufacture or after the termination of the subsequent manufacturing operations. If a plant has operating facilities in Berlin (West) and outside of Berlin (West), the totality of all operating facilities in Berlin (West) is considered to be an operation in Berlin (West). Not favoured
1.
the purchase or manufacture of
a)
low-value economic goods within the meaning of Section 6 (2) of the Income Tax Act,
b)
aircraft,
c)
Passenger cars which do not operate exclusively in the operation of the claimer
aa)
for the carriage of persons for remuneration;
bb)
in the short term, self-proponents are leased
cc)
are used for driving school purposes
and post-production work on such economic goods and
2.
the manufacture of buildings in electricity generation, gas production and district heating, as well as extensions, extensions and other ex post manufacturing operations on such buildings.
In the short term within the meaning of sentence 3 (1) (c), double letter bb is a leasing of up to 3 months in each case. (3) Moving economic goods and subsequent manufacturing operations on movable economic goods are encouraged,
1.
when the economic goods
a)
remain in a holding in the manufacturing sector and are not in the form of lorries, tractors and trailers which are authorised for use on public roads, or
b)
in an operation of the service business directly the data processing and the turnover of the holding in Berlin (West) in the calendar year of the purchase or manufacture and in the two following calendar years predominantly on other Services provided to clients outside of Berlin (West)
c)
exclusively for research or development within the meaning of § 51 (1) (2) (u) sentence 4 of the Income Tax Act, or
2.
where other economic goods other than those referred to in point 1 remain in an establishment in Berlin (West).
Buildings as well as constructed and manufactured parts of buildings are favored if they meet the requirements of § 14 (2) sentence 1 no. 2. Other post-production work on buildings is encouraged if the building meets the requirements of § 14 (2) sentence 1 no. 2. The conditions laid down in the first and third sentences must be available in an establishment in Berlin (West) at least three years after the purchase or manufacture or after completion of the subsequent manufacturing process. In the case of ships, the period of 3 years shall be replaced by a period of 8 years.
1.
15 of the hundred of the part of the tax base which is attributable to the investments benefiting from the investments referred to in the first sentence of the first sentence of paragraph 2 and in conjunction with paragraph 3 (1) of this sentence,
2.
7.5 of the hundred of the part of the tax base which is attributable to the investments benefiting from the investments referred to in the first sentence of the first sentence of paragraph 2 and in conjunction with paragraph 3 (2), not more than 22,500 Deutsche Marks in the marketing year;
3.
10 of the hundred of the part of the tax base which is attributable to the investments benefiting from the investments referred to in the first sentence of paragraph 2 (3) and (4).
The investment allowance shall be based on the sum of the cost of the investment made in the marketing year. The tax base may include the payments made during the marketing year at the cost of acquisition and the cost of part-production costs incurred. In the case of the third sentence, in the marketing year of the purchase or manufacture of the economic goods or of the termination of the subsequent manufacturing operations, the cost of the investment in the investment allowance shall be limited to the following: shall be taken into account in so far as they exceed the payments or part-production costs. § 7a (2) sentence 3 to 5 of the Income Tax Law applies accordingly. (5) The application for investment supplement shall be made by 30 September of the calendar year following the marketing year in which the investments were made, Payments have been made or part-production costs have been incurred. The application must be submitted to the tax office responsible for taxing the beneficiary according to the income. If a company is a claimer within the meaning of Section 15 (1) (2) or (3) of the Income Tax Act, the application must be submitted to the tax office, which is responsible for the uniform and separate determination of the income. The application must be signed by the claimant on his own hand. In the application, the investments for which an investment supplement is claimed must be described within the application period in such a precise way as to enable it to be established in the course of an investigation. (6) The investment allowance shall be the investment allowance for the investment allowance. Tax allowances shall be applied in accordance with the rules of the tax regime. This does not apply to § 163 of the Tax Code. The investment supplement shall be paid out of income tax or corporation tax within one month after the date of the announcement of the decision. (7) The decision on the investment allowance shall be cancelled or in favour of the investment allowance. If the person entitled to repayment has been changed, the repayment claim in accordance with section 238 of the tax order is to be galvanissed from the date of payment of the investment allowance, in the cases of § 175 of the tax order from the day of the occurrence of the event. The period of notice shall begin with the end of the calendar year in which the communication has been repealed or amended. (8) In public law disputes concerning the administrative acts arising under paragraphs 1 to 7, the financial legal path shall be (9) The investment allowance is not one of the income tax income tax income. It does not reduce the cost of the tax or production costs.

Footnote

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

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

For the prosecution of an offence pursuant to § 264 of the Criminal Code relating to the investment allowance, as well as the promotion of a person who has committed such a criminal offence, the provisions of the tax code on the prosecution shall apply. of tax offences.

Section II
Tax breaks and employee benefits

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

Unofficial table of contents

Section 21 Reduction of the income tax and corporate income tax

(1) In the case of personal income tax, persons who:
1.
have their exclusive residence in Berlin (West) at the beginning of the investment period or have established them in the course of the investment period; or
2.
have a residence in Berlin (West) and are mainly resident there during the whole investment period, or
3.
-without having a residence within the scope of this law-have their habitual residence in Berlin (West),
The rate of income tax (§ 32a (1) and (5) of the Income Tax Act) is reduced to the extent that it is waited on income from Berlin (West) within the meaning of § 23. The reduction is
1.
for the 1990 investment period, 30 of the hundred,
2.
for the 1991 assessment period, 27 of the hundred,
3.
for the 1992 assessment period, 18 of the hundred,
4.
for the 1993 assessment period, 12 of the hundred,
5.
for the 1994 apportionment period 6 of the hundred.
In the case of spouses within the meaning of Article 26 (1) of the Income Tax Act, it is sufficient for the discount if one of the spouses fulfils the conditions of the sentence 1. The reduction of the income tax, which is attributable to income from non-self-employed work within the meaning of Article 23 (4) (a), is subject to the benefits paid for the assessment period pursuant to Article 28 (1) sentences 1 to 3, insofar as they are does not exceed. Allowances for working wages, from which the payroll tax has been levied under § 40a of the Income Tax Act with a tax rate, are not considered. (2) In the case of corporate bodies, persons ' associations and assets, which are their management and have their registered office exclusively in Berlin (West), subject to the rate of sentence 2, the rate of corporation tax (§ 23 (1) and (2) and section 26 (6) of the Corporate Tax Law), insofar as they are based on income from Berlin (West) within the meaning of § 23 is deleted as follows:
1.
for the 1990 investment period by 22.5 per cent,
2.
for the 1991 assessment period by 20 per cent,
3.
for the 1992 assessment period by 13.5 per hundred,
4.
for the 1993 assessment period by 9 of the hundred,
5.
for the 1994 assessment period by 4.5 of the hundred.
For income within the meaning of Section 23 (2), insofar as they contain revenue within the meaning of Article 20 (1) (1) to (3) of the Income Tax Law from shares in corporate bodies or associations of persons who are subject to unlimited corporate tax obligations, reduced the rate of corporation tax is as follows:
1.
for the 1990 investment period by 10 per cent,
2.
for the 1991 assessment period by 9 of the hundred,
3.
for the 1992 apportionment period by 6 of the hundred,
4.
for the 1993 assessment period by 4 of the hundred,
5.
for the 1994 apportionment period by 2 of the hundred.
(3) In the case of taxable persons who, without complying with the conditions laid down in paragraphs 1 or 2, operate one or more premises of a commercial establishment in Berlin (West) where, on average, during the assessment period, on average At least 25 employees have been employed, the collective income tax is reduced by the percentages referred to in the second sentence of paragraph 1 or, subject to the second sentence of the second sentence, the rate of corporation tax in respect of the first sentence of paragraph 2 , in so far as they are based on income from these premises in accordance with Section 23 (2) of this Regulation No. The second sentence of paragraph 2 shall apply accordingly. If the taxable person is a carrier within the meaning of Article 15 (1) (2) of the Income Tax Act, it is sufficient for the minimum number of employees, referred to in the first sentence, to be in total in the premises of the Berlin (West) The company in which the taxable person is involved has been employed. If a taxable company operates several commercial establishments in Berlin (West), the reductions shall be granted only to the extent that the minimum number of employees referred to in the first sentence in the first sentence of paragraph 1 of this Article shall be granted in the premises of the individual commercial establishment. has been employed. Unofficial table of contents

Section 22 Reduction of the tax on income tax in the case of workers ' access to the labour market

In the case of employees who are assessed in respect of income tax and who, without fulfilling the conditions laid down in Article 21 (1), are responsible for their stay in Berlin (West), and where there is a non-self-employed occupation for a continuous period of at least 3 In so far as it does not apply to income within the meaning of Section 23 (4) (a) of this employment, the rate of income tax (Section 32a (1) and (5) of the Income Tax Act) is reduced by 30 per cent of the hundred. Section 21 (1) sentences 3 and 4 shall apply accordingly.

Footnote

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

§ 23 Income from Berlin (West)

Income from Berlin (West) within the meaning of § 21 are
1.
Income from agriculture and forestry operating in Berlin (West);
2.
Income from commercial operations, which has been achieved in a permanent establishment in Berlin (West). If a commercial enterprise has maintained premises (parts of premises) in Berlin (West) and elsewhere, the profit of the premises in Berlin (West) shall be the part of the total profit which results from the ratio in which the operating units are Wages paid to workers employed at the premises in Berlin (West) are the sum of the wages paid to workers employed in all establishments. The provisions of Section 31 of the Trade Tax Act are decisive for the concept of working wages. In the case of capital gains within the meaning of Article 16 of the Income Tax Act, the division by the ratio of wages shall be replaced by the ratio of the values of the proportional operating assets to be allocated to the the calculation of the capital gains shall be used;
3.
income from self-employed work, as far as they have been obtained from an activity carried out in Berlin (West);
4.
Income from non-self-employed work, if the working wage is
a)
for an employment in Berlin (West) from a current service relationship. If, in the course of such employment, working wage is obtained for a temporary activity outside of Berlin (West), income in this sense shall be available if the employees have their exclusive residence in Berlin (West). In the case of spouses, both of which are subject to unlimited tax and are not permanently separated, it is sufficient for one of the spouses to have their exclusive residence in Berlin (West). A temporary activity outside of Berlin (West) shall in each case be accepted for a maximum period of 12 months if the employees are on the occasion of a business trip or an activity which is due to a certain period of time or to the period of time of the The implementation of a specific project is limited, outside of Berlin (West). Remuneration and benefits which are subsequently granted for periods in which employment is present in a current service relationship, or which are subsequently granted, are also part of the working wage of a current service within the meaning of this provision. at the same time as another working wage from a current employment relationship, from the same employer or from the same public cash register. Employment in Berlin (West) also applies to employment in the part of the Land of Berlin, in which the Basic Law (Grundgesetz) before the 3. October 1990, when they are in the framework of a pre-3. In the case of employment in the latter part of the Land of Berlin, the employee has been employed since 3 October 1990 in the latter part of the State of Berlin. The second sentence of Article 28 (1) (2) and (3) shall be deemed to be uninterrupted employment,
b)
Subject to the provisions of point (a), the penultimate sentence shall be as waiting, rest, widows and orphan's money or other benefits and benefits from previous services;
5.
Income from capital assets
a)
within the meaning of section 20 (1) (1) to (4) and (6) to (9) of the Income Tax Act, if the taxable person proves,
aa)
the debtor of the capital gains has his exclusive residence or his management and his registered office in Berlin (West); or
bb)
the interest on deposits, including loans, at an establishment of a credit institution located in Berlin (West),
b)
within the meaning of Section 20 (1) (5) of the Income Tax Act, if the capital assets are held by land in Berlin (West), by rights in Berlin (West), which are subject to the provisions of civil law over land, or by ships that are in a register of ships registered in Berlin (West) is secured;
6.
Income from leasing and leasing within the meaning of § 21 (1) and (2) of the Income Tax Act, if the immovable property, the terms of property, industrial experience or justice in Berlin (West) occupy or in a public book or register in Berlin (West), or be used in a permanent establishment located in Berlin (West);
7.
Income within the meaning of Section 22 of the Income Tax Act.

Footnote

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

Section 24 Treatment of organic companies and affiliated companies

(1) In the cases of § § 14, 17 and 18 of the Corporate Tax Act (Corporation Tax Act), the income generated in establishments in Berlin (West) is to be determined by commercial enterprises (§ 23 No. 2). Organic companies as the holding companies of the carrier (2) In the case of an undertaking with one or more other undertakings, without the existence of the conditions set out in paragraph 1, of an organisational, financial or economic nature, the tax office may, for the purposes of: the reduction of the income tax or corporation tax the profit from business operations by way of derogation from the profit made on the basis of the assessment. The decisive factor is the profit which would have resulted in the circumstances of the company without the designated connections. Unofficial table of contents

Section 25 Calculation of the reduction of the tax on income tax and corporation tax

(1) If only income from Berlin (West) is included in the income, or if the total amount of the income is not more than 3,000 Deutsche Mark, the reduction shall be granted in full subject to paragraph 3. (2) Are in the income in addition to the income from Berlin (West), the income tax or corporation tax is also included in the calculation of the discount
1.
in the case of taxable persons within the meaning of section 21 (1) and (2) in proportion to the sum of all income from Berlin (West)-§ 23-to the total amount of income,
2.
in the case of taxable persons within the meaning of section 22 in relation to the income from non-self-employed persons from Berlin (West) which is to be taken into account in accordance with this provision for the reduction, to the total amount of the income,
3.
for taxable persons within the meaning of section 21 (3) in the ratio of the income to be taken into account for the reduction from industrial holding from Berlin (West)-§ 23 No. 2-to the total amount of the income
. If the sum of the income not to be taken into account for the reduction of the income tax or corporation tax is not more than 3,000 Deutsche Mark, the reduction shall be granted in full subject to the provisions of paragraph 3. (3) Income from Berlin (West) exclusively from income from non-self-employed labour within the meaning of Article 23 (4) (a), the reduction calculated in accordance with paragraphs 1 and 2 shall be granted only in so far as they are entitled to the allowances in accordance with § 28 (1) sentence 1 to 3. If the income from Berlin (West) consists only in part of income from non-self-employed labour within the meaning of Article 23 (4) (a), the reduction in the ratio of the latter's income in the cases referred to in paragraph 1 and in the second sentence of paragraph 2 shall apply. 2 for the total amount of income and, in the cases referred to in paragraph 2, first sentence, to the sum of the revenue from Berlin (West). The reduction, which is attributable to the income from non-self-employed work within the meaning of Section 23 (4) (a), shall only be granted in so far as it exceeds the allowances in accordance with § 28 (1) sentence 1 to 3. (4) By means of legal regulation, it may be determined , where income tax or corporation tax is deemed to be paid by the tax deduction, in the case referred to in paragraph 2, it shall not be taken into account, allowances, losses, unpaid profits, foreign deductions to be withdrawn Income tax or corporation tax is deducted from the income with which it is are economically related or to which they relate, to be added to the retaxable multi-revenue measures. Likewise, it may be determined by means of a regulation that, in the cases of Sections 34 and 34b of the Income Tax Act, the extraordinary income and the income tax incurred on it shall be exempted from the division referred to in paragraph 2 or for the purposes of the Calculation of the reduction shall be taken into account separately in accordance with the principles set out in paragraph 2. Unofficial table of contents

Section 26 Reduction of the payroll tax

(1) The wage tax to be withheld from the wages of employees from Berlin (West) within the meaning of Article 23 (4) (b) shall be reduced in the case of workers who:
a)
have their exclusive residence in Berlin (West) at the beginning of the calendar year or establish it in the course of the calendar year; or
b)
have a residence in Berlin (West) for multiple domials throughout the calendar year and are mainly resident there, or
c)
-without having a residence within the scope of this law-have their habitual residence in Berlin (West).
The reduction is
1.
30% of the wages of the wages of the wage accounting periods preceding the 1. 1 October 1991,
2.
18 of the hundred in the wages of the pay-off periods ending before 1 January 1993,
3.
12 of the hundred in the wages of the wage accounting periods ending in the calendar year 1993,
4.
6 of the hundred working wages of the wage accounting periods ending in the calendar year 1994;
Section 28 (2), second sentence, first half-sentence shall apply. In the case of spouses, both of which are subject to unlimited tax obligations and are not permanently separated, it is sufficient for the reduction if one of the spouses fulfils the conditions. (2) If the worker referred to in paragraph 1 is to be subject to the conditions laid down in paragraph 1, the The annual wage tax determined in accordance with Section 42 (4), Section 42a (2) or § 42b (2) of the Income Tax Act, insofar as it is not applicable to income within the meaning of Article 23 (4) (b), is to be used for the calculation of the annual wage tax. The amount of the refund shall be as follows:
1.
in the calendar year 1990 by 30 of the hundred,
2.
in the calendar year 1991 by 27 of the hundred,
3.
in the calendar year 1992 by 18 of the hundred,
4.
in the calendar year 1993 by 12 of the hundred,
5.
in the calendar year 1994 by 6 of the hundred.
(3) In addition to income from Berlin (West) within the meaning of Article 23 (4) (b), employees are entitled to other income from non-self-employed work, the provisions of Section 25 (2) shall apply mutagens to the calculation of the discount. (4) Lump-sum payment of wages tax in the sense of § 23 No. 4 (a), are the flat-rate tax rates to be determined in accordance with § 40 (1) of the Income Tax Act or the flat-rate tax rates in accordance with § 40 (2), § 40a and § 40b of the German Income Tax Act (§ 40 (1)) of the German Income Tax Act. Income tax law to be reduced in accordance with the second sentence of paragraph 1, taking into account the fact that: the take-over of the flat-rate payroll tax by the employer to the employee represents an income in monetary value. Unofficial table of contents

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

If the corporation tax on income from Berlin (West) has been reduced in accordance with § 21 (2) sentence 1 or 3 sentence 1, these earnings shall apply to the breakdown of the usable share capital in the amount of the reduction amount as not with corporation tax Burdened assets within the meaning of Section 30 (1) (3) of the Corporate Tax Law. By the same amount, the corporation tax subject to the reduced taxable income shall be deemed to have been increased. Moreover, the provisions of the Fourth Part of the Corporate Tax Law shall apply.

Type V
Discount for employees in Berlin (West)

Unofficial table of contents

§ 28 Advantages of allowances

(1) Employees benefiting from a current duty of employment for employment in Berlin (West) (Article 23 (4) (a)) shall be granted, without prejudice to tax relief, in accordance with the provisions of Sections 21, 22 and 26 of this Directive. Benefits granted by the granting of allowances. This shall also apply as long as the working wage is paid in the event of interruption or restriction of employment within the framework of such a service. If, in the event of an interruption or restriction of employment, the working wage is not paid or is no longer paid, allowances shall be granted per calendar day, as long as:
1.
of workers
a)
has been proven to have been diagnosed or
b)
Parental leave on the basis of the Bundeselterngeld-und Elternzeitgesetz
or
2.
Sickness benefit from statutory health insurance,
3.
Transitional allowance from statutory accident insurance,
4.
Transitional allowance according to § § 16 to 16f of the Federal Supply Act,
5.
Short-time work or bad weather money,
6.
Maternity benefit in accordance with the provisions of the Maternity Protection Act, the Reichsversicherungsordnung, or the Law on the Health Insurance of Farmers,
7.
Transitional allowance during the implementation of medical and professional measures for rehabilitation from statutory pension schemes,
8.
maintenance allowance during participation in vocational training measures or transitional allowance during participation in vocational rehabilitation measures in accordance with the Employment Promotion Act,
9.
Transitional allowance during a career promotion measure according to Article 26a of the Federal Supply Act,
10.
Compensation in accordance with the Infection Protection Act of 20 July 2000 (BGBl. I p. 1045)
, at most, but for a period of 78 weeks. The allowance shall also be granted to workers who receive bankruptcy allowance under the Employment Promotion Act, taking into account the periods for which the worker has still entitlement to pay which he/she is entitled to Give reasons for bankruptcy. This does not apply to the extent to which allowances have already been granted for these periods. The allowances shall not be considered as taxable income in the sense of the Income Tax Act or as income, earnings or remuneration in the sense of social security and unemployment insurance. They are not considered to be an integral part of the wage or salary. (2) The tax base for the allowance is
1.
in the cases referred to in the first and second sentences of paragraph 1, the working wage of a current employment relationship (Article 23 (4) (a)) of the pay-off period,
2.
in the cases referred to in the first sentence of paragraph 1, the running wage of the pay-off period, which is based on a calendar day and which precedes the interruption or restriction. If the service has only begun in the current payroll accounting period, the current working wage, which is the same as the regular working time for the employee for the payroll period without interruption or restriction, is would be to be converted to a calendar day. Other references to be paid during the interruption or restriction shall increase the basis of assessment for the day of the influx; the current working wage which flows during the interruption or restriction shall not be taken into consideration;
3.
in the cases referred to in the fourth sentence of paragraph 1, the remuneration paid out of employment in Berlin (West) (Article 23 (4) (a)), which establishes the right to bankruptcy allowance (§ § 141b, 141c of the Employment Promotion Act).
The working wage of the wage accounting period is the current working wage paid for the payroll accounting period and other remuneration that is paid in the payroll accounting period; in the cases of § 40a of the Income Tax Act, the amount is authoritative, according to which the flat-rate payroll tax is also calculated. Deductions from which the payroll tax is levied in accordance with § § 40 and 40b of the Income Tax Act with a lump-sum tax rate, and tax-free income with the exception of tax-free surcharges for Sunday, public holidays and night work (§ 3b of the German Income Tax Act) (3) The tax base for the allowance referred to in the first and second sentences of paragraph 1 shall be based on a monthly wage bill of 10, with weekly payroll to one by 2.5 and by daily allowance. Pay off payroll to an amount that can be divided by 0.5 without a rest; for others Wage accounting periods are the basis of the tax base from the daily working wage multiplied by the number of working days, which is to be rounded up to an amount which can be divided by 0.5 without the rest. In order to determine the number of working days, the number of calendar days of the pay-off period shall be deducted for 2 days for each 7 days. The basis for the assessment of the allowance referred to in the third sentence of paragraph 1 shall be based on an amount which can be divided by 0.5 without the remainder and, in the case of the allowance referred to in the first sentence of paragraph 1, on an amount which can be divided by 10 without the remainder. (4) The allowance shall be
1.
for payroll periods before 1. End of October 1991, 8 of the hundred,
2.
in the case of pay-off periods ending before 1 January 1992, 6 of the hundred,
3.
for pay-off periods ending in the calendar year 1992, 5 of the hundred,
4.
for pay-off periods ending in the calendar year 1993, 4 of the hundred and
5.
for pay-off periods ending in the calendar year 1994, 2 of the hundred
the tax base plus an allowance for each child of the worker who is registered in accordance with paragraph 4a on his pay tax card. The child allowance shall also be granted to a child of the worker who, under paragraph 4a (2), may not be registered on the wage tax card. The child surcharge shall be subject to a supplement rate of

8 of the hundred 6 of the hundred 5 of the hundred 4 of the hundred 2 of the hundred
monthly 49.50 39,60 29.70 19.80 9.90
weekly 11.25 9,00 6.75 4.50 2.25
daily 2.25 1.80 1.35 0.90 0.45
German mark for every child.

In the case of other than monthly, weekly or daily pay-off periods, the daily amount shall be varied by the number of working days of the pay-off period. (4a) On the payroll card of a worker who is entitled to the The supplement referred to in paragraph 1 shall include the number of children subject to an unlimited income tax within the meaning of section 32 (1) to (5) of the Income Tax Act; if the parent couple is not limited to income tax, the conditions of the § § 1 sentence 1 of the Income Tax Act are not available only children , which are to be taken into account in accordance with § 32 (7) of the Income Tax Act. For the registration, § 39 of the Income Tax Act shall apply in accordance with the following conditions:
1.
A municipality outside of Berlin (West) has the registration of children, which at the beginning of the calendar year the 18. They have not yet completed their life year, only at the request of the employee.
2.
If a child's relationship with both spouses is established only after the marriage completed in the course of the calendar year, the registration of the child shall be admissible only if the tax leave has already been changed on the basis of the marriage .
(5) The employer has to calculate the allowances, taking into account the surcharge for a child of the worker (paragraph 4) only if the child is registered on the payroll card of the employee for the respective payroll accounting period. If the tax deducting is carried out in accordance with the control class IV, the amount of the child surcharge referred to in paragraph 4 shall be reduced to half. The employer has the allowances
1.
in the case of monthly or longer pay-off periods, together with the working wage,
2.
in the case of shorter than monthly wage accounting periods, in each case for all pay-off periods ending in a calendar month, together with the working wage for the last payroll accounting period ending in the calendar month
to be paid. The wages and allowances paid to the employees shall be separated from the wages and the allowances. The employer has the sum of the allowances to be deducted from the amount which he has retained for his employees as a whole in the form of a payroll tax and, in the case of the next wage tax declaration, to be deducted in a sum. If the amount to be paid exceeds the amount which is deducted in total from the payroll tax, the exceeding amount will be replaced by the employer on request from the tax office to which the payroll tax would be deducted from the income tax. The amounts paid by the employer (sentence 5), the amounts replaced by the tax office (sentence 6) and the allowances paid by the tax office itself reduce the income tax receipts. (6) The supplement for a child of the worker (paragraph 4), which is awarded by the employer. If the employer does not consider the allowance to be taken into account (paragraph 5), the tax office shall be calculated and disbursed upon application after the end of the calendar year; the application shall be sent to the tax office, subject to the second sentence of Article 29 (2). , which is responsible for a wage-tax annual compensation of the employee. In the cases referred to in the second sentence of paragraph 4, the amounts of the children's allowance for the periods of pay-off periods shall be equal to half in which both spouses are entitled to the supplement referred to in paragraph 1, in accordance with the third sentence of paragraph 4. The allowance shall be granted from the date on which the conditions for taking the child into consideration have been met. (7) The allowance referred to in the fourth sentence of paragraph 1 shall be calculated by the competent agency for work and shall be accompanied by the to pay out bankruptcy allowances; it must be shown separately to the employees. The allowances paid out shall be replaced by the agency for work on request from the tax office, to which the employer would have to pay the payroll tax, from the income tax revenue. (8) If the Agency for Work has entrusted the liquidate manager with the calculation and payment of the bankruptcy failure (Section 141i of the Employment Promotion Act), the bankruptcy administrator shall also have the allowance to: Calculate and pay. The funds for the payment shall be made available to the bankruptcy administrator by the Agency for work and shall be replaced by the Agency for Work on request by the tax office to which the employer would have to pay the payroll tax. (9) Insofar as the provisions in paragraph The employee has to prove the conditions for an allowance in accordance with the third sentence of the first sentence in relation to the employer as provided for in the first sentence of paragraph 1. Proof shall be furnished by means of proof of the reference to one of the services referred to in the third sentence of paragraph 1. The employer has to record the type of service and the period for which it has been paid in the payroll account. (10) The claim to the allowance is not transferable.

Footnote

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

Section 29 Supplementary provisions

(1) The allowances applicable to tax allowances shall be subject to the applicable provisions of the tax regime. This does not apply to § 163 of the Tax Code. (2) The employee may request that the tax office, to which the employer has to pay the payroll tax or in the cases of § 28 (7) and (8) to be deducted, the allowance by written notice Fixed. This also applies in cases where, in addition to the fixing of the supplement, the grant of a child surcharge is requested. The application shall be made up to the end of two months after the end of the period for which the allowance is to be paid in accordance with section 28 (5) sentence 3, in the cases of section 28 (7) and (8) to the expiry of 2 months after the payment of the bankruptcy failure, to . The time limit may be extended upon request. In order to recover the allowance from the employee, the residence tax office is responsible. (3) If an allowance has been fixed by a final decision, the employer is obliged to pay the allowance to the employee in accordance with the conditions laid down in the to pay legally binding financial statements if the tax office does not pay the allowance itself. The tax office has to send a copy of the final decision to the employer. (4) The employer shall be liable for any allowances which have been wrongly paid. At the request of the employer or in the cases of § 28 (1) sentence 4, the tax office shall, at the request of the agency for work or the bankruptcy administrator, provide information on the application of the rules on the granting of the allowances in the individual case. (5) The employer shall have the allowances paid in accordance with Article 28 (1) (1) to (3) in the case of any wage settlement in the employee's pay account or, if a pay account is not to be carried out, in the corresponding records and in the Pay tax certificate. (6) amounts payable by the tax office on the basis of a payment of the In the context of public law, wage tax revenues are increased. (7) In public law, wage tax revenue increases. (7) Disputes concerning the administrative acts of the financial authorities arising under this Article shall be subject to the financial right.

Footnote

(+ + + § 29 (2) sentence 5: For application, see Section 31 (15) F. from 1990-02-02 + + +) Unofficial table of contents

Section 29a Application of criminal and fine rules of the tax code

(1) The penal provisions of § 370 (1) to (4), § § 371, 375 (1) and § 376, as well as the provisions of § § 378, 379 (1), (4) and § 384 of the German Tax Code (§ 376) apply to the allowance. (2) For criminal proceedings for a criminal offence in accordance with paragraph 1 and by favouring a person who has committed such an act, the provisions of Sections 385 to 408 shall apply in accordance with § § 409 to 412 of the Tax Code in respect of the fine-payment procedure in accordance with the provisions of paragraph 1.

Species VI
Authorizing provisions

Unofficial table of contents

§ 30

(1) The Federal Government is authorized, with the consent of the Federal Council
1.
for the implementation of this section, legal regulations to be adopted in so far as it is necessary to ensure that there is a uniform tax on taxation and the granting of allowances, the elimination of imparities in cases of hardship or administrative simplification is required, and
a)
on the demarcation of the beneficiary group of persons,
b)
on the identification and delimitation of income from Berlin (West), including the costs of operating expenses and advertising costs;
2.
Legislation to be adopted by law
a)
on the procedure for the granting of allowances,
b)
on the replacement of allowances to employers if the sum of the allowances exceeds the total amount of the payroll tax, which may also be used to allow for a settlement with other charges or contributions from the employer. The amounts calculated shall be treated by the Tax Office, such as reductions in the income tax revenue;
3.
to adopt the legal regulations provided for in Article 25 (4).
(2) The Federal Minister of Finance is authorized to draw up tables derived from the income tax table and the annual wage tax table for the purpose of calculating the income tax and payroll tax to be paid in accordance with sections 21, 22 and 26 of this Regulation; and to make known. When drawing up the derived tables, the same fillets are to be carried out as in the case of the table-up of the initial tables. For the drawing up and publication of wage tax tables for monthly, weekly and daily wage payments, the rules applicable to the general wage tax tables shall apply. (3) The Federal Minister for Finance shall be authorized to: for the calculation of the allowances in accordance with § 28 for monthly, weekly and daily pay-off tables, to draw up and publish tables.

Section III
Final provisions

Unofficial table of contents

Section 31 Scope

(1) The above version of this Act shall, unless otherwise specified in the following paragraphs, apply for the first time in respect of the period of assessment in 1990. In the case of the tax withdrawal from the working wage, the first sentence shall apply, provided that the above-mentioned version of this Act is paid for the first time to the current working wage, which is paid for a payroll period ending on 31 December 1989, and to others. References to be applied after 31 December 1989. In the case of the grant of allowances in accordance with § 28, the first sentence shall apply, provided that the above-mentioned version of this Act applies for the first time to pay-off periods ending after 31 December 1989. (2) § § 1 and 1a shall apply to turnover and internal turnover executed after 31 December 1991 and before 1 January 1994. § § 1 and 1a of the Act as amended by the Notice of February 2, 1990 (BGBl.) are based on transactions and internal sales which are executed before 1 January 1992. 173). § § 3 to 7 and 9 to 12 shall apply to turnover and internal turnover executed after 30 June 1991 and before 1 January 1994. (2a) On request, § 1 of the law as amended by the Notice of 2 February 1990 (BGBl. 173) on transactions carried out after 31 December 1991 and before 1 January 1994, if:
1.
the sales business is based on a contract that is before the 3. , and has been completed in October 1990, and
2.
the company's continued existence is demonstrably threatened by the reduction of the turnover tax reduction.
(3) § 13a of the Law, as amended by the Notice of 2 February 1990 (BGBl. 173) shall be applied last for the marketing year ending before 1 July 1991. For the purposes of applying the first sentence of Article 6a (4) of the Income Tax Law at the end of the first marketing year ending on 30 June 1991, the calculation of the partial value of the pension obligation shall be at the end of the last financial year ending before 1 July 1991. for the financial year shall be based on an invoice rate of 6%. To the extent that a pension provision existing at the end of the last marketing year ending before 1 July 1991 exceeds the partial value of the pension obligation on that date, which is to be calculated at the rate of 6% of the invoice, the amount of the pension provision may be higher than the amount of the pension obligation on that date. two-thirds of the surging amount at the end of the first marketing year ending on 30 June 1991 will form a reserve which reduces the tax profit. In the following two marketing years, the total amount of the reserve resulting from the operation of a holding in accordance with the third sentence shall be at least half-erratic. One in accordance with Section 31, Section 3, as amended by the 2nd Budget Structure Act of 22 December 1981 (BGBl. 1523), the reserve must be resolved at least in accordance with this provision. To the extent that at the end of the last marketing year ending before 1 July 1991, a pursuant to section 31 (3) of the version of the Tax Reform Act 1990 of 25 July 1988 (BGBl I). 1093), this reserve is to be resolved in the following three marketing years at least to one third of the profit. (4) § 14 is to be applied to the assets of the taxable person in accordance with the provisions of the 31. After that date, after that date, the taxable person appointed, before 1 July 1991, the goods or the production thereof, or the production thereof, or the production thereof, or the production thereof, and the production of the goods, which were subsequently produced or produced by the taxable person. has started post-production work. The date on which the application is filed shall be deemed to be the beginning of the production process for which a building permit is required. (5) Section 14 (6), Section 14a (7), Section 14b (4) and Article 15 (6) of the Law as amended by the Notice of 22 December 1978 (BGBl. 1) are to be applied last for the marketing year preceding the marketing year for which § 15a of the Income Tax Act is to be applied for the first time. (6) § 14a is subject to paragraphs 7 and 9 to buildings, condominionated apartments, to apply extensions and extensions produced by the taxable person for which the application for construction has been lodged after 28 February 1989 and before 1 July 1991, and to buildings and condominies which are subject to the duty of the taxable person after 28 February 1989 on the basis of a post-28 February 1989 and 1 July 1991 (7) § 14a (2) and (5) and (14b) are to be applied, to the extent that the cost of acquisition is promoted, if the built-up or newly manufactured parts of the building are to be remanufactured before 1 January (8) Cost of acquisition or production within the meaning of § 14b for an apartment in its own home used for the purpose of own residential use can be made by the taxable person in the year of the end of the modernisation measures and in the two from the following years, up to a total of 50 of the hundred as special expenditure, if the modernization measures have been completed after 31 December 1986 and before 1 January 1992, the cost of the acquisition or production does not go into the According to § 21 (2) sentence 1 of the German Income Tax Act (Einkommensteuergesetz), no use value is to be used for the dwelling. From the year in which the deductions cannot be deducted in accordance with the first sentence, and no later than the third year following the end of the modernization measures, the remaining cost of acquisition or production may be applied to: (9) Section 14a (6) as well as § § 14c, 14d and 15a shall apply for the first time for the period 1989. (9a) § 14b shall apply to modernization measures with which the Taxable persons started before 1 July 1991 and, in so far as the cost of acquisition is encouraged, if the taxable person has effectively concluded the compulsory employment contract before that date. The beginning of the manufacturing process shall apply to measures for which a building permit is required, the date in which the application for construction is made. (10) § 15a shall apply for the first time for the marketing year, for which section 15a of the Income Tax Act (10a) § 15b shall apply to objects which the taxable person has begun to manufacture before 1 July 1991 or which he or she has been legally binding on the basis of a legally binding contract before that date. has been made. The beginning of the production process applies to construction measures for which a building permit is required, the time in which the application is filed. (11) § 16 (2) sentence 3 and § 17 (3) sentence 4 are to be applied for the first time on loans which are to be applied after 22 March (12) § 16 (3) sentence 3 and 4 is to be applied for the first time on loans which are passed on to companies after 31 December 1989. (13) § 17 para. 3 is, insofar as the financing of acquisition costs is promoted, also when the loans have been granted before 1 January 1990. (13a) § 18 is last for the (14) § 19 shall apply, subject to the second sentence, to investments completed after 31 December 1989, if the claimer has commenced the investment before 1 July 1991. § 19 in the version of the notice of 10 December 1986 (BGBl. I p. 2415) shall be applied to:
1.
investment completed after 31 December 1989 and before 1 January 1991,
2.
Prior to 1 January 1991, deposits paid on acquisition costs and partial production costs incurred,
if the beneficiary has started the investment before 1 April 1989. Investments shall be completed at the time when the assets have been purchased or manufactured or the post-production operations have been completed. Investments shall be commenced at the time when the goods have been ordered or have been started with their manufacture or with the subsequent manufacturing operations. The beginning of manufacture shall be deemed to be the date in which the application for construction is required. (14a) § 22 shall be applied last for the assessment period 1990. (14b) § 28 para. 4a No. 1 is the first time to apply. for the registration of the number of children on the wage control card for the calendar year 1992. (15) By way of derogation from section 29 (2), third sentence, the application must be made until the end of the calendar year 1991, if the allowance for the period before the first subparagraph is determined. Article 23 (4) (a) (6) of the European Parliament and of the Council of the European Union . Section 29 (2) sentence 5 shall also apply to predisposition periods before 1990. Unofficial table of contents

§ 32 authorisation

The Federal Minister of Finance is authorized to make known the text of this Act in the current version with a new date, under new heading and in new paragraph sequence, and in doing so, to eliminate the inconsistencies of the text.

Section IV
Berlin clause

Unofficial table of contents

§ 33

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