Introduction Act on the Income Tax Reform Act (EC-EStRG)
Unofficial table of contents
EC-EStRG
Date of completion: 21.12.1974
Full quote:
" Introductory Act to the Income Tax Reform Act of 21 December 1974 (BGBl. 3656; 1975 I p. 1778), which was last amended by Article 64 of the Law of 8 December 2010 (BGBl I). I p. 1864).
Status: |
Last amended by Art. 64 G v. 8.12.2010 I 1864 |
For more details, please refer to the menu under
Notes
Footnote
(+ + + Text proof applicable: 1.7.1975 + + +)
First section
Unofficial table of contents
Type 1 to 19 (omitted)
Second section
Unofficial table of contents
Species 20 to 22 ----
Third Section
Unofficial table of contents
Art 23 and 24 ----
Fourth Section
Unofficial table of contents
Art 25 to 37 ----
Fifth Section
Unofficial table of contents
Art 38 to 40 ----
Sixth Section
Transitional and final provisions
Unofficial table of contents
Art 41 Council regulation on the burden-equalisation law
Insofar as and as long as the total amount of allowances for children included in the maintenance aid and the allowances not deemed to be income pursuant to section 267 (2) (5) of the burden-equalisation act, less the allowances applicable to the maintenance aid for children and pension benefits relating to orphans or children, as a result of the amendment of Article 267 (2) (5) of the Burden-Equalisation Act by Article 14 (2), after the corresponding amount for the month of December 1974, the Different amounts are granted as compensatory allowance.
Unofficial table of contents
Type 42 Transitional arrangements to the law on the approximation of rehabilitation services
Where sickness benefit or transitional allowance is payable at the level of the net payment for a period after 28 February 1975 and the period of assessment is in whole or in part in the period before 1 January 1975, the regular calendar daily shall be: Net remuneration is recalculated. The recalculation shall be carried out by reducing the regular daily gross earnings (regular wage) by the statutory wage deductions which, in accordance with the law applicable on 1 January 1975 and the wage control card for the calendar year 1975, are reduced would come into consideration. If the recalculation leads to a higher sickness benefit or transitional allowance, then this is to be paid from the start of the service at the earliest on 1 January 1975.
Unofficial table of contents
Type 43 Transitional surcharge under the Federal Supply Act
To the extent and as long as the total child surcharges and similar benefits granted to the children of the person entitled to the pension have been granted as a result of the amendment of Section 33 (b) of the Federal Supply Act (Bundespensions Act) by Article 26 (2), after the benefits provided for of the law applicable until the entry into force of this Act, a transitional allowance shall be granted. Once the right to a transitional surcharge has been dropped, it does not live up again.
Unofficial table of contents
Type 44 Transitional scheme to the Employment Promotion Act
(1) Insofar as the rates of benefit for maintenance allowance, unemployment benefit and unemployment benefit plus an amount equal to the amount of the child's allowance under the Federal Children's Money Act, applicable after the entry into force of this Act, are lower than in accordance with the provisions of the entry into force of this law, the performance rates shall be increased
-
1.
-
in the case of claims for maintenance allowance, which are not exhausted at the date of entry into force of this law, and
-
2.
-
in the case of unemployment benefits and unemployment benefits for the period up to 31 March 1975, and in the case of claims to those benefits, which have not yet been exhausted by that date,
by the difference amount. The Federal Ministry of Labour and Social Affairs can determine by means of a decree law that in the affected pay levels all married persons and all persons who are married in accordance with Section 111 (2) sentence 3 of the Employment Promotion Act are the same as those who are married. The person entitled to pay the highest difference in the amount of the working fee is to be paid, provided that this is necessary in the interest of a rapid disbursary of the benefits; it may also determine that the provisions applicable after the entry into force of this law Maintenance benefit rates for the first payment period for the first time, which, after the entry into force of this law, shall be applied. The legal regulation does not require the consent of the Federal Council. (2) The claims for maintenance allowance pursuant to section 44 (5) which have not yet been exhausted at the date of entry into force of this law shall continue to be applied in the previous version of Section 44 (5) sentence 2.
Unofficial table of contents
Type 45 (omitted)
Unofficial table of contents
Art 46 Transitional arrangements for the expiry of intergovernmental agreements
(1) Child benefit paid on the basis of the agreements of the Federal Republic of Germany with Greece, Yugoslavia, Portugal, Spain and Turkey shall be monthly
|
for the first child |
10 Deutsche Mark, |
|
for the second child |
25 Deutsche Mark, |
|
for the third and fourth child |
60 Deutsche Mark, |
|
for each additional child |
70 Deutsche Mark. |
(2) The Federal Ministry of Labour and Social Affairs is authorized, in agreement with the Federal Ministry for Family Affairs, Senior Citizens, Women and Youth and the Federal Ministry of Finance, by means of a legal regulation without the consent of the Federal Council. stipulate that rules on the provision of child benefit contained in an intergovernmental agreement on social security shall continue to apply if they have been repeal of the agreement by the termination of the agreement.
The amount of the child's money is monthly
|
for the second child |
25 Deutsche Mark, |
|
for the third and fourth child |
60 Deutsche Mark, |
|
for each additional child |
70 Deutsche Mark. |
In so far as this is necessary in view of the average cost of living for children in their country of residence and the benefits comparable to the child's allowance, child benefit may also be granted for the first child up to a height of 10 German marks are paid monthly.
Unofficial table of contents
Art 47
-
Unofficial table of contents
Species 48
-
Unofficial table of contents
Art 49 (omitted)
Unofficial table of contents
Type 50 Entry into force
(1) This Act shall enter into force on 1 January 1975, subject to the provisions of paragraph 2. (2) Article 10 (3), Article 35 (8) and Article 47 shall enter into force on the day following the proclamation of this law. Article 27 (20) and (21) shall enter into force with effect from 20 July 1974. Articles 28 (3) (b), (c) and (d), (6), (7), (8), 30 (2), (3), (4), 31 (2), (3), (4), (32), (33) and (34) shall enter into force on 1 July 1975.