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Regulation on the implementation of article 82 of the twelfth book social code BSHG § 76DV execution date: 28.11.1962 full quotation: "regulation on the implementation of article 82 of the twelfth book social law in the in the Federal Law Gazette Part III, outline number 2170-1-4, adjusted version published recently by article 11 of the law of March 21, 2005, (BGBl. I p. 818) has been changed" stand: last modified by article 11 G v. 21.3.2005 I 818 for details on the stand number you see in the menu see remarks footnote (+++ text detection from validity) : 28.11.1976 +++) (+++ no longer apply requirements due to EinigVtr accordance with article 109 No. 4 alia f DBuchst. gg G v. 8.12.2010 I 1864 mWv 15.12.2010 +++) heading: IdF d. Article 12 No. 1 G v. 27.12.2003 I 3022 mWv 1.1.2005 input formula on the basis of article 76 par. 3 of the Federal Social Assistance Act of 30 June 1961 (Bundesgesetzbl. I p. 815) the Federal Government with the consent of the Federal Council decreed: section 1 income in the calculation of income in money or money value, which include, according to article 82, paragraph 1, of book XII of social law to income are all revenue regardless of their origin and legal nature, and without regard to whether they the types of income within the meaning of the income tax Act are and whether they are subject to the tax liability , to be based.
§ 2 the values last set on the basis of § 17 para 2 of the fourth book the social law for the social security of remuneration in kind are evaluating remuneration (1) for the assessment of revenues, which do not exist in money (food, housing and other benefits in kind), decisive; as far as the value of benefits in kind is not set, the usual prices of the consumption site basis to lay are evaluating. The obligation to ensure the necessary living expenses in some cases after the third chapter of the twelfth book of the social code shall remain unaffected.
(2) paragraph 1 shall apply even if in a collective agreement, a tariff regulation, a company or service order, an operating agreement, other values have been set a work contract or any other contract.
Section 3 income from employment (1) what kinds of income income from employment work include, determined according to section 19 para 1 point. 1 of the income tax act.
(2) also the work that is done by a family member of the holders a fee in a family community is considered employed work. Is the work carried out not only temporarily, is in doubt as to assume that the family receives remuneration as is customary manner accorded a peer for a similar work of same size in a foreign operation.
(3) in the calculation of income is to start with the monthly gross revenue. One-off revenues are from month to be taken into account in which they are incurred; they are, in some cases another provision is not displayed, to divide on a reasonable period of time and to apply each month with a corresponding partial amount. Sentence 2 shall apply also for special grants, bonuses and similar references and benefits granted in greater than monthly intervals.
(4) to the expenditure connected with the obtaining of income from employment within the meaning of article 82, paragraph 2 No. 4 of the twelfth book social security code are especially 1. necessary expenses for equipment, 2. necessary expenses for journeys between home and work, 3. necessary posts for professional associations, 4. expenditure within the meaning of sentence 1 are necessary additional expenses due to leadership of a double budget subject to paragraph 7 to take into account only to the extent , as they are worn by the recipients of income itself.
(5) as expenses for equipment (paragraph 4 No. 1) can be considered from 5.20 euros a standard monthly amount if not higher expenses be justified in individual cases.
(6) is used for the journey between home and work (paragraph 4 No. 2) a private motor vehicle use, the following applies: 1 would be the use of a public means of transport in absence of a vehicle necessary, an amount equal to the cost of the cheapest tariff time card is to settle.
2. does not exist or cannot reasonably be its use in individual cases a public means of transport and therefore following monthly amounts are the use of a motor vehicle that is necessary, to depose: a) when using a car 5.20 euros, b) when using a Kleinstkraftwagens (three - or quadricycle motor vehicle, whose motor has a displacement of not more than 500 ccm) 3.70 euros, c) use a motorcycle or a scooter 2.30 Euro , d) in the case of use of a bicycle with a motor 1.30 euros for each full kilometres removed the apartment from the work site is located, but for not more than 40 km. When a period of employment of less than one month, the amounts are pro rata to shorten.
(7) the recipients of income outside of the place is busy, where he maintains a home stand, and can neither moving nor the daily return to the place of the own House stand expected of him be, you are him so through leadership of the double budget demonstrably incurred additional expenses, not exceeding an amount of 130 euros per month, as well as taking advantage of existing tariff reductions arising expenses for shipping the second class for a family home in a calendar month to depose. A private house stand is then to assume if the recipients of income has an apartment with its own or even purchased furniture. A double financial management can be accepted even if the recipients of income has been proven wholly or mainly bears the costs of a budget, which he runs together with next of kin.
§ 4 income from agriculture and forestry, business and self-employed work (1) that income includes income from agriculture and forestry, business and self-employed work, shall be governed by § 13 para 1 and 2, article 15, paragraph 1 and § 18 para 1 of the income tax act; the value in use of the apartment in the own House is ignored.
(2) the income is to calculate where the required period is (year of calculation) for the year.
(3) as income an amount is for individual types of income, which is calculated on the basis of past operating results from the comparison of revenue already achieved within the framework of the company in the year of calculation and necessary expenditure and revenue in the course of the calculation year still to be expected and necessary expenses. A prize established by the tax office can be considered when determining past operating results (record 1).
(4) as far as available, can by way of derogation from the rule of paragraph 3 as income an amount to be used, which after the end of the calculation year comparison of revenue generated in the framework of the operation in the calculation year in individual cases and is to calculate necessary expenditure. Also the profit as determined by the IRS for the year of calculation can be used as income within the meaning of sentence 1.
(5) if the profit as determined by the tax office pursuant to paragraph 3 sentence 2 takes into account or applied pursuant to paragraph 4 sentence 2 as income, deductions are in buildings and other assets from the internal revenue service after 1, paragraphs 7, 7B and 7e of the income tax Act, 2 the provisions of Berlinförderungsgesetzes, 3. the sections 76, 77 and 78 para 1 of the income tax implementing regulation, 4. the regulation on tax incentives to encourage the construction of farm worker housing as amended by the notice of August 6, 1974 (Bundesgesetzbl. I S. 1869) were made are, must be added again to the profit determined by the IRS. As far as but in these cases, necessary expenditure on the purchase or production of assets referred to in sentence 1 are have been made during the assessment period, they are of winning to depose.
§ 5 special provision for the income from agriculture and forestry (1) the carrier of social assistance can calculate with the consent of the competent authority of the country the income from agriculture and forestry by way of derogation from article 4, § 7 of the third regulation on compensation according to the load balancing act (3 LeistungsDV-LA); the value in use of the apartment in the own House is however ignored.
(2) from the calculation of income referred to in paragraph 1 must be 1 when she apparently is not the special personal or economic conditions in individual cases or 2. If the recipients of income for income tax is assessed, except that the profit on the basis of average rates will be determined.
Article 6 income from capital assets (1) which revenue include revenue from capital assets, shall be determined according to § 20 para 1 to 3 of the income tax act.
(2) as income from capital assets the year gross revenue are to be reduced the capital gains tax, as well as the necessary expenses connected with the obtaining of income, (§ 82 para. 2 No. 4 of the twelfth book of the social code).
(3) the income is to calculate on the basis of income earned before the calculation taking into account changes have already occurred in the year of calculation and yet to be expected. As far as in some cases, the income for the year of calculation can be calculated thereof notwithstanding later.
§ 7 income from renting and leasing
(1) what kinds of income include income from renting and leasing, determined according to section 21 para 1 and 3 of the income tax act.
(2) income from renting and leasing is the surplus of revenue over the necessary expenses associated with their achievement (§ 82 para. 2 No. 4 of the twelfth book of the social code) to apply; 1 interest and continuing loads, 2. taxes from the real estate, other public taxes and insurance premiums, 3. obligations on the mortgage income tax and credit profit distribution expenditures include, insofar as no. 2 of the balancing act to interest pursuant to section 211 para 1, 4. the conservation effort, 5 other expenses for the management of the home and real estate, without proof of special expenses amounting to 1 per cent of the annual gross revenue.
The conservation effort within the meaning of the sentence 1 No. 4 include expenditure on repair and maintenance, but not expenditures for improvements; without proof, 10 per cent the year gross revenue as maintenance expenses can be considered in residential real estate, which have become ready before January 1, 1925 15 per cent, in residential real estate, which have become ready after December 31, 1924.
(3) the expenditure referred to in paragraph 2 are revenues in so far not set down, as they accounted for even used part of the leased or rented property the landlord or lessor.
(4) as income from the rental of furnished apartments and rooms should be furnished apartments of 80 per cent, if furnished rooms are 70 per cent for 90 per cent of the Roheinnahmen Leerzimmern. This does not apply if lower income be demonstrated.
(5) the income is as annual income, to calculate the rental of furnished apartments and rooms a month income. They are as annual income to calculate, section 6 subsection 3 shall apply accordingly.
§ 8 other income are (1) other revenue referred to in paragraphs 3, 4, 6 and 7, if they not monthly or when they are monthly achieved at different heights to calculate annual income. The other income within the meaning of sentence 1 also include the point in article 19, paragraph 1. 2 of the income tax act salaries referred to and pensions and other recurring payments. Section 3, paragraph 3, sentence 2 and 3 shall apply mutatis mutandis.
(2) the income as annual income shall be calculated, article 6 para 3 shall apply accordingly.
§ 9 income calculation in special cases is the need for welfare unique or of short duration and the decision on the aid will tolerate no delay, so the institution of social welfare can appreciate the income after hearing of the aggregate of income.
§ 10 recoupment is a loss of balance between individual types of income not to undertake. In cases of hardship, the macroeconomic situation of the aggregate of income can be considered however.
§ 11 applicable period (1) as far as the income as annual income are calculated, is the twelfth part of that income along with the calculated monthly income considered monatliches income within the meaning of the twelfth book of the social code. Section 8, subsection 1, sentence 3 is the control of sentence 1.
(2) the operation or the other based on the income to be calculated as annual income is only during part of the year available or used to earning income, so are the income type of income for this period to calculate; that portion of the income, which corresponds to the number of months in the period covered, for him, is considered monthly income within the meaning of the twelfth book of the social code. Sentence 1 does not apply their nature income from season and others after income limited to a part of the year, if the income form the main component of income.
§ 12 expenditure by section 82 paragraph 2 to issue No. 1-3 of the twelfth book of the social code that are issues referred to Nos. 1 to 3 of the twelfth book of the social code of the sum of income in section 82, paragraph 2, as far as pulling it not already under the provisions of this regulation for individual types of income are.
§ 13 (dropped out) § 14 entry into force this regulation into force on January 1, 1963.
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