Regulation On The Implementation Of Article 82 Of The Twelfth Book Of The Social Code

Original Language Title: Verordnung zur Durchführung des § 82 des Zwölften Buches Sozialgesetzbuch

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.

Regulation implementing § 82 of the Twelfth Book of the Social Code

Non-official table of contents

BSHG§76DV

Date of issue: 28.11.1962

Full quote:

" Regulation implementing § 82 of the Twelfth Book of the Social Code in the revised version published in the Bundesgesetzblatt, Part III, outline number 2170-1-4, which was last amended by Article 11 of the Law of 21. March 2005 (BGBl. I p. 818) "

:Last modified by Art. 11 G v. 21.3.2005 I 818

See Notes

Footnote

(+ + + Text credits: 28.11.1976 + + +)
(+ + +)
Measures due to EinigVtr no longer apply gem. 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

On the basis of § 76 (3) of the Federal Social Assistance Act (BundessozialAssistance Act) of 30. June 1961 (Bundesgesetzbl. 815) The Federal Government, with the approval of the Federal Council, orders: Non-official table of contents

§ 1 Income

In the calculation of the income in Money or value of money belonging to the income in accordance with Section 82 (1) of the Twelfth Book of the Book of Social Code shall be all income irrespective of its origin and legal nature and irrespective of whether it is the type of arrival in the sense of the Income tax law and whether they are subject to tax liability shall be based. Non-official table of contents

§ 2 Evaluation of non-cash benefits

(1) For the assessment of revenue not in cash (food, apartment and other (a), the most recent values of the benefits in kind pursuant to Article 17 (2) of the Fourth Book of the Social Insurance Code shall be decisive; in so far as the value of the benefits in kind is not fixed, the evaluation shall be the usual The average prices of the consumer should be based on the principle of the consumer. The obligation to ensure the necessary livelihood in the individual case in accordance with the third chapter of the Twelfth Book of Social Code remains unaffected.(2) Paragraph 1 shall also apply where other values have been fixed in a collective agreement, a collective agreement, an operating or service order, an operating agreement, an employment contract or any other contract. Non-official table of contents

§ 3 Income from non-self-employed work

(1) What income is included in the income from non-self-employed work, shall be determined in accordance with § 19 (1) point 1. 1 of the Income Tax Act.(2) Non-self-employed work shall also apply to the work carried out in a family community by a member of the family of the holder against remuneration. 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. is granted.(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 associated with the achievement of income from non-self-employed work within the meaning of Section 82 (2) (4) of the Twelfth Book of the Social Code includes above all
1.
necessary labor charges,
2.
necessary expenses for trips between home and workplaces,
3.
necessary contributions for Professional associations,
4.
Necessary additional expenses as a result of the management of a double household after further determination of paragraph 7.
Expenditure in the sense of the sentence 1 shall be taken into account only in so far as they are borne by the relationship of the income itself.(5) A monthly lump sum of EUR 5.20 may be taken into account as expenses for work equipment (paragraph 4 (1)), if higher expenses are not shown in individual cases.(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 the use of a public transport vehicle is necessary if a motor vehicle is not present, then an amount equal to the cost of the most affordable time map
2.
Is a public transport system not available or its use cannot be expected in individual cases, and therefore the use of a motor vehicle the following monthly lump sums are to be deducted:
a)
when using a motor vehicle
5.20 Euro,
b)
when using a micro-car (three or four-wheel drive)
b)
Motor vehicle whose engine has a cylinder capacity of not more than 500 ccm)
3,70 Euro,
c)
when using a motorbike or scooter
2,30 Euro
d)
when using a bicycle with motor
1,30 Euro
forkilometre that the apartment is located at the workplace, but for no more than 40 kilometers. In the case of a period of employment of less than one month, the amounts shall be reduced in part.(7) If the person earning the income is outside the place where he has his own household, he or she shall not be able to move or the day-to-day return to the place of one's own household is to be found, so the additional expenses which have been proven to him by the management of the double household are at most an amount of 130 euros per month, as well as the under utilization to discontinue the costs incurred by the second class for a family home ride 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. A double financial management can be recognised even if the income of the income earning the costs of a household, which he or she leads together with the next of kin, is proven to be wholly or predominantly. Non-official table of contents

§ 4 Income from agriculture, forestry, business and self-employed work

(1) What income is available for the Income from agriculture, forestry, business and self-employment is governed by § 13 (1) and (2), § 15 (1) and § 18 (1) of the Income Tax Act; the value of the apartment remains in its own house. unaccounted for.(2) The income shall be calculated for the year in which the period of purchase is calculated (calculation year). (3) An amount shall be used as income for the individual types of arrival, which shall be based on previous operating results from the comparison. the revenue and expenditure already achieved in the course of the operation during the calculation year and the revenue and expenditure to be expected in the course of the operation during the year of the calculation shall be calculated. In the determination of earlier operating results (sentence 1), a profit determined by the tax office can be taken into account.(4) Where an individual case is required, an amount which, by way of derogation from the arrangements provided for in paragraph 3, may be set as income shall be an amount which, after the end of the calculation year, shall be calculated from the comparison of the revenue generated in the course of the calculation year. and the necessary expenditure. The income within the meaning of the first sentence may also be the profit determined by the tax office for the year of calculation.(5) If the profit determined by the tax office is taken into account in accordance with the second sentence of paragraph 3 or is recognised as income pursuant to the second sentence of paragraph 4, the amount of deposits held by the tax office in the case of buildings and other economic goods shall be
1.
§ § 7, 7b and 7e of the Income Tax Act,
2.
the regulations of the Berlinförderungsgesetz,
3.
the § § 76, 77 and 78 para. 1 of the Income tax-Implementing Regulation,
4.
of 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 re-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. Non-official table of contents

§ 5 Special provision for income from agriculture and forestry

(1) Support for social assistance can be obtained with the consent of the By way of derogation from Section 4 of the Third Regulation, the competent State authority shall, by way of derogation from § 4 of the Third Regulation, provide for compensation under the burden-equalisation act (3). Performance DV-LA); however, the use value of the home in the house is not taken into account.(2) From the calculation of the income referred to in paragraph 1, it should be seen,
1.
if it does not appear in the individual case. the special personal or economic circumstances or
2.
if the person receiving the income is assessed for income tax, unless the person who is receiving the income tax is responsible for the income tax. Profit based on average rates is determined.
Non-official table of contents

§ 6 Income from capital assets

(1) What income The income tax law shall be determined in accordance with Section 20 (1) to (3) of the Income Tax Act.(2) Income from capital assets shall be the revenue of the year, reduced by the capital gains tax and by the necessary expenditure associated with the attainment of income (Section 82 (2) (4) of the Twelfth Book of the Social Code). (3) The income shall be calculated on the basis of the income obtained before the year of calculation, taking into account the changes which have already occurred and are to be expected in the year of calculation. As far as possible in the individual case, the income for the calculation year may also be calculated retrospectively. Non-official table of contents

§ 7 Rental and leasing income

(1) What income is the income from renting and leasing , is determined in accordance with Section 21 (1) and (3) of the Income Tax Act.(2) The income from leasing and leasing shall be the surplus of the revenue necessary for the attainment of the necessary expenditure (Section 82 (2) (4) of the Twelfth Book of Social Code); the expenditure shall include: style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
Debt Interest and Persistent Loads,
2.
Tax from the property, other public charges and insurance contributions,
3.
Services to the Mortgage profit and the transfer of credit as far as interest is concerned in accordance with Section 211 (1) (2) of the Burden Compensation Act,
4.
Maintenance effort,
5.
Other expenses for the management of the house and property, without any special proof expenses of 1 of the hundred of the Annual gross income.
The maintenance expenditure referred to in the first sentence of sentence 1 (4) includes expenditure on repair and maintenance, but not the expenditure on improvements; without proof, there may be no evidence of residential land which is before the first. In January 1925, 15 of the hundreds, in the case of residential land, became ready to be relocated after the 31. In December 1924, 10 of the hundreds of annual crude revenue were taken into account as a conservation effort.(3) The expenditure referred to in paragraph 2 shall not be deducted from the revenue in so far as it is attributable to the part of the rented or leased item used by the landlord or the lessor himself.(4) As income from the renting of furnished apartments and rooms,
furnished apartments80 of the One hundred,
for furnished rooms70 of the hundred,
in empty rooms 90 of the

of the raw revenue. This does not apply if less income is detected.(5) The income shall be calculated as an annual income, in the case of the rental of furnished apartments and of rooms, but as monthly income. If they are to be calculated as annual income, Section 6 (3) shall apply accordingly. Non-official table of contents

§ 8 Other income

(1) Other than those mentioned in § § 3, 4, 6 and 7, if they are not monthly or if they are obtained monthly in different amounts, than to calculate annual income. The other income within the meaning of the first sentence also includes those referred to in § 19 (1) point 1. 2 of the Income Tax Act, as well as pensions and other recurrent references. § 3 (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. Non-official table of contents

§ 9 Income calculation in special cases

If the need for social assistance is short-lived or longer-term, it is not allowed to the decision on aid shall not be postponed, the institution of the social assistance may, after consulting the person of the income, estimate the income. Non-official table of contents

§ 10 Loss compensation

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

§ 11 Measurement period

(1) Insofar as the income is calculated as an annual income, the twelfth part of the income Income together with the monthly income calculated as monthly income within the meaning of the Twelfth Book of the Social Code. Section 8 (1), third sentence, relates to the regulation of the first sentence.(2) Where the holding or 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 income, the income from the type of arrival in question shall only be for the same It shall be considered as a monthly income within the meaning of the Twelfth Book of the Social Code, that part of the income corresponding to the number of months covered in the period referred to above. 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. Non-official table of contents

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

The article 82 (2) no. The twelfth book of the Social Code shall be deducted from the sum of the income, provided that it is not already deducted from the individual types of arrival, in accordance with the provisions of this Regulation. unofficial table of contents

§ 13

(omitted) unofficial Table of Contents

§ 14 Entry into force

This regulation will take place on 1 January 2014. January 1963, in force.