Regulation on the implementation of § 82 of the Twelfth Book of Social Code

Unofficial table of contents

BSHG§76DV

Date of completion: 28.11.1962

Full quote:

" Regulation implementing Section 82 of the Twelfth Book of the Social Code in the revised version published in the Federal Law Gazette, Part III, No. 2170-1-4, which was last amended by Article 11 of the Law of 21 March 2005 (BGBl. I p. 818).

Status:

Last amended by Art. 11 G v. 21.3.2005 I 818

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 28.11.1976 + + +) 
(+ + + Do not apply measures due to EinigVtr in accordance with the provisions of this Regulation).  Art. 109 No. 4   
 Buchst. f DBuchst. gg G v. 8.12.2010 I 1864 mWv 15.12.2010 + + +) 

  

Heading: IdF d. Art. 12 No. 1 G v. 27.12.2003 I 3022 mWv 1.1.2005 Unofficial table of contents

Input formula

Pursuant to Section 76 (3) of the Federal Social Assistance Act of 30 June 1961 (Bundesgesetzbl. 815), the Federal Government decrees with the consent of the Federal Council: Unofficial table of contents

§ 1 Income

In the calculation of the income in money or monetary value belonging to the income in accordance with Article 82 (1) of the Twelfth Book of the Book of the Social Code, all income shall be without regard to its origin and legal nature and regardless of whether or not the income is to be paid to the Types of information in the sense of the Income Tax Act and whether they are subject to the tax liability shall be based on. Unofficial table of contents

§ 2 Evaluation of factual references

(1) For the purpose of evaluating income not in cash (food, housing and other kind of benefits), the values of the benefits in kind established pursuant to Article 17 (2) of the Fourth Book of Social Insurance for Social Security are the latest , and in so far as the value of the benefits in kind is not fixed, the normal average prices of the consumer shall be based on the evaluation. The obligation to ensure the necessary living in the individual case in accordance with the third chapter of the Twelfth Book of Social Code remains unaffected. (2) Paragraph 1 shall apply even if in a collective agreement, a tariff system, an establishment or a service arrangement, an operating agreement, a contract of employment, or any other contract. Unofficial table of contents

§ 3 Income from non-self-employed work

(1) In accordance with § 19 (1) (1) of the Income Tax Act, which income is part of the income from non-self-employed work. (2) The work carried out in a family community shall also be considered as a non-self-employed work. The members of the family of the holder shall be paid for compensation. If the work is not only temporarily carried out, in cases of doubt, it must be assumed that the family member receives a remuneration as is customary for a similar work of the same type of work in a foreign establishment. (3) The calculation of the income shall be based on the monthly gross revenue. One-off receipts shall be taken into account from the month in which they are incurred; they shall be divided over a reasonable period of time, unless a different arrangement is indicated on a case-by-case basis, and each month shall be subject to a corresponding partial amount. - The second sentence shall also apply to special grants, gratifications and similar references and benefits granted in greater than monthly intervals. (4) The expenditure incurred in obtaining income from non-self-employed work in the The meaning of Section 82 (2) (4) of the Twelfth Book of Social Code includes in particular:

1.

necessary expenses for work equipment,

2.

necessary expenses for journeys between the place of residence and the workplace;

3.

necessary contributions for professional associations,

4.

The necessary additional expenditure resulting from the management of a double budget after the detailed provision of paragraph 7.

Expenditure within the meaning of the first sentence shall be taken into account only in so far as it is borne by the person of the income himself. (5) A monthly lump sum of EUR 5.20 may be taken into account as expenses for work equipment (paragraph 4 (1)). (6) If a motor vehicle is used for the journey between the place of residence and the place of work (paragraph 4, no. 2), the following shall apply:

1.

If, in the absence of a motor vehicle, the use of a public transport vehicle would be necessary, an amount must be deducted at the cost of the time card which is the most favourable in terms of tariffs.

2.

If a public transport is not available or if it is not possible to use it in individual cases and therefore the use of a motor vehicle is necessary, the following monthly lump sums shall be deducted:

a)

when using a motor vehicle

5.20 Euro,

b)

in the case of the use of a small-scale motor vehicle (three or four-wheel motor vehicle whose engine has a displacement of not more than 500 ccm)

3,70 Euro,

c)

when using a motorbike or a scooter

2,30 Euro,

d)

when using a bicycle with a motor

1.30 Euro

for each full kilometre the apartment is located from the workplace, but for no more than 40 kilometers. For an employment period of less than one month, the amounts shall be reduced in part.

(7) If the person earning his income is employed outside the place where he has his own house, he or she may not be allowed to move or return to the place of his own house, which is the result of the -double-budget, verifiable additional expenses, up to a maximum of EUR 130 per month, and the costs incurred in the use of existing tariff reductions for the cost of the second class for a second class Family home run in the calendar month. An own house stand is to be accepted if the person of the income has an apartment with his own or self-procured furniture. Double financial management can be recognised even if the income of the income earning the income bears the costs of a household, which he or she leads together with the next of kin. Unofficial table of contents

§ 4 Income from agriculture, forestry, business and self-employment

(1) In accordance with § 13 (1) and (2), § 15 (1) and § 18 (1) of the Income Tax Act, the income of the apartment is determined in accordance with Section 13 (1) and (2) of the Income Tax Act; the value of the apartment in its own (2) The income shall be calculated for the year in which the period of purchase is due (year of calculation). (3) An amount shall be used as income for the individual types of arrival, which shall be based on the previous year. Operating results from the comparison of the already in the course of the operation in the calculation year the revenue and expenditure incurred in the operation during the year of the calculation, as well as the revenue and expenditure to be expected in the course of the calculation year, shall be calculated. A profit determined by the tax office may be taken into account in the determination of earlier operating results (sentence 1). (4) Where, in individual cases, an amount may be set as income, by way of derogation from the provisions of paragraph 3, which, at the end of the calculation year, is to be calculated from the comparison of the revenue and the expenditure incurred in the course of the operation during the calculation year. The income within the meaning of the first sentence may also be the profit determined by the tax office for the year of the calculation. (5) If the profit determined by the tax office is taken into account in accordance with the second sentence of paragraph 3, or in accordance with the second sentence of paragraph 4, the income shall be considered as income. for buildings and other economic goods by the tax office, shall be

1.

§ § 7, 7b and 7e of the Income Tax Act,

2.

the provisions of the Berlin Promotion Act,

3.

§ § 76, 77 and 78 (1) of the Income Tax Implementing Regulation,

4.

the Regulation on tax advantages for the promotion of the construction of rural workers ' housing in the version of the notice of 6 August 1974 (Bundesgesetzbl. I p. 1869)

, to be added to the profit established by the tax office. However, in so far as the expenditure necessary for the purchase or manufacture of the assets referred to in the first sentence has been incurred in these cases during the period of the fixing period, they shall be deducted from the profit. Unofficial table of contents

Section 5 Special provision for income from agriculture and forestry

(1) With the agreement of the competent State authority, the institutions of social assistance may, by way of derogation from § 4 of the Third Regulation on compensation payments under the burden-equalisation act (3), be able to depart from the income from agriculture and forestry. (2) The calculation of the income referred to in paragraph 1 shall not be taken into account, but shall not be used for the purposes of the present invention.

1.

if, in individual cases, it does not appear to correspond to special personal or economic circumstances; or

2.

if the person receiving the income is assessed for income tax, unless the profit is determined on the basis of average rates.

Unofficial table of contents

§ 6 Income from capital assets

(1) In accordance with § 20 (1) to (3) of the Income Tax Act, which income is part of income from capital assets. (2) As income from capital assets, the annual income tax is to be applied, reduced by the capital gains tax as well as (3) The income shall be based on the income obtained before the year of the calculation, taking into account the income obtained in the course of the year under consideration. Calculation year already occurring and to be expected changes to calculated. As far as possible in the individual case, the income for the calculation year may also be calculated retrospectively. Unofficial table of contents

§ 7 Income from leasing and leasing

(1) In accordance with Article 21 (1) and (3) of the Income Tax Act, the income from leasing and leasing is determined by the income tax act. (2) The income from leasing and leasing is the excess of the revenue generated by the income tax. (Section 82 (2) (4) of the Twelfth Book of the Social Code); the expenditure shall include:

1.

Debt interest and permanent burdens,

2.

Taxes on land ownership, other public charges and insurance contributions,

3.

Benefits to the mortgage profit and the loan profit, in so far as the interest is interest in accordance with Section 211 (1) (2) of the Burden-Equalization Act,

4.

the conservation effort,

5.

other expenses for the management of the house and property, without any special proof of expenditure of 1 of the hundred of the annual income of the year.

The maintenance expenditure referred to in the first sentence of sentence 1 (4) includes expenditure on repair and maintenance, but not the expenditure for improvement; without proof, it may be possible to obtain proof of residence in the case of residential land which has become ready for reference before 1 January 1925. 15 (3) The expenditure referred to in paragraph 2 shall not be deducted from the revenue in so far as the expenditure referred to in paragraph 2 has not been taken into account in the case of the as a part of the part of the (4) As income from the renting of furnished apartments and of rooms are to be used

for furnished flats	80 of the hundred,
for furnished rooms	70 of the hundred,
for empty rooms	90 of the hundred

of the crude revenue. This does not apply if less income is shown. (5) The income is to be calculated as annual income, in the case of renting of furnished apartments and of rooms, however, as monthly income. If they are to be calculated as annual income, Section 6 (3) shall apply accordingly. Unofficial table of contents

§ 8 Other Income

(1) Other than the income referred to in § § 3, 4, 6 and 7, if they are not monthly or if they are achieved monthly in different amounts, they are to be calculated as annual income. The other income within the meaning of the first sentence also includes the references mentioned in section 19 (1), point 2 of the Income Tax Act, as well as pensions and other recurrent references. § 3 para. 3 sentence 2 and 3 shall apply accordingly. (2) If the income is to be calculated as an annual income, Section 6 (3) shall apply accordingly. Unofficial table of contents

§ 9 Income calculation in special cases

If the need for social assistance is unique or of a short duration, and if the decision on aid is not deferred, the institution of social assistance may, after hearing the person of the income, estimate the income. Unofficial table of contents

§ 10 Loss compensation

A loss compensation between individual types of arrival is not to be carried out. However, in cases of hardship, account may be taken of the overall economic situation of the recipient of the income. Unofficial table of contents

§ 11 Period of Time

(1) To the extent that the income is calculated as annual income, the twelfth part of these earnings shall be considered together with the monthly income calculated as a monthly income within the meaning of the Twelfth Book of Social Code. Section 8 (1), third sentence, relates to the regulation of the first sentence. (2) If the holding or the other basis of the income to be calculated as annual income is present only during part of the year or is used for the purpose of making an income, the to calculate income from the type of arrival in question only for that period; for him, the monthly income referred to in the Twelfth Book of the Social Code shall be that part of the income falling within the period referred to in the said period. months. The provisions of the first sentence shall not apply to income from seasonal holdings and to others of their nature, after a part of the year, where the income is the main component of income. Unofficial table of contents

§ 12 Expenditure pursuant to § 82 (2) (1) to (3) of the Twelfth Book of Social Code

The expenditure referred to in Article 82 (2) (1) to (3) of the Twelfth Book of the Social Code shall be deducted from the sum of the income, in so far as they are not already deducted from the individual types of arrival, in accordance with the provisions of this Regulation. Unofficial table of contents

§ 13

(dropped) Unofficial table of contents

Section 14 Entry into force

This Regulation shall enter into force on 1 January 1963.