Introduction Law On Income Tax Reform Act

Original Language Title: Einführungsgesetz zum Einkommensteuerreformgesetz

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Introduction law on income tax reform Act (EC Ectrl) EC Ectrl Ausfertigung date: 21.12.1974 full quotation: "introduction law on income tax reform act of 21 December 1974 (Federal Law Gazette I p. 3656;)" (1975 I S. 1778), last by article 64 of the law of December 8, 2010 (BGBl. I S. 1864) has been changed "stand: last amended by article 64 G v. 8.12.2010 I 1864 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from validity: 1.7.1975 +++) first section type 1 to 19 (fallen away) second section kind 20 to 22 - third section art 23 and 24 - fourth section type 25 to 37 - fifth section type 38-40 - sixth section
Transitional and final provisions art 41 reconciliation rule to the balancing act so far and as long as the total amount of the charges contained in the maintenance help for children and according to § 267 par. 2 No. 5 of the balancing act not as income related applicable allowances minus the counted on the help of maintenance allowances for children and pensions, orphans or children, as a result of the amendment of section 267, paragraph 2 No. 5 of the balancing act by article 14 remains no. 2 behind the corresponding amount for the month of December, 1974 , the amount of the difference as a compensatory allowance is granted.

Art 42 transitional is the Act on the alignment of the rehabilitation benefits to pay sick pay or severance in the amount of the net payment for a time after 28 February 1975 and the assessment period is wholly or partly in the period prior to January 1, 1975, the regular calendar of daily net pay will be recalculated. The recalculation is made by regular calendar daily gross pay (rule wage) to the statutory deductions from wages is reduced, which would come to the laws in force on January 1, 1975 and the tax deduction card for the calendar year 1975 in consideration. The recalculation results in a higher sickness benefit or transfer money, so this is at the earliest from the beginning of the performance, by January 1, 1975, to pay.

Type 43 transition supplement after the Federal as far and as long as the total granted to the children of the retired Kinderzuschläge and similar services as a result of the amendment of § 33 b of the Bundesversorgungsgesetzes No. 2 behind the services, which would have given at Fort are of the legal force until the entry into force of this Act, left behind by article 26, a transition supplement is granted. Is entitled to a transfer fee once disappeared, so he never comes to life.

44 the performance sets 1 any claim to maintenance allowance, which not yet exhausted upon entry into force of this Act are transitional to the labour promotion law (1) if the entry into force of this Act applicable service records for the allowance, unemployment benefits and the unemployment benefits plus an amount in the amount of the child benefit under the federal child benefit Act lower than after entry into force of this Act regulations, increased , and 2. any claim to unemployment benefits and unemployment benefits for the period up to March 31, 1975 and claims for these services, which are not exhausted by this time, the difference. The Federal Ministry of labour and Social Affairs may determine by regulation that affected work remuneration levels the married the same beneficiary the maximum difference in the stage of work remuneration is payable all married couples and all according to § 111 paragraph 2 sentence 3 of the labour promotion law, unless this is necessary in the interest of a quick payment of benefits; It can also determine that applicable after entry into force of this Act performance rates for the allowance for the first time are to apply for the first pay period that begins after entry into force of this Act. Decree not the consent of the Federal Council.
(2) upon entry into force of this law still not exhausted claims for allowance according to § 44 par. 5's applying § 44 par. 5 sentence 2 in the previous version.

Type 45 (dropped out) art 46 transitional at expiry of intergovernmental agreements (1) child support, which is provided on the basis of agreements of the Federal Republic of Germany with Greece, Yugoslavia, Portugal, Spain and Turkey, is per month for the first child 10 German marks for the second child 25 Deutsche mark for the third and fourth child per 60 German mark for each child more 70 Deutsche mark.
(2) the Federal Ministry of labour and Social Affairs is authorized to determine that remain continue to apply if they occurred with the cancellation of the agreement overrides rules concerning the granting of family benefits contained in an intergovernmental agreement on social security are in agreement with the Federal Ministry for family, senior citizens, women and youth and the German Federal Ministry of finance without the consent of the Federal Council by regulation.
The height of the child benefit is 25 Deutsche mark per month for the second child, for the third and fourth child per 60 German mark for each child 70 Deutsche mark.
As far as this granted with respect to the average cost of living for children in their country of residence, and there, the child support is comparable services offered can child benefit for the first child up to a maximum of 10 Deutsche mark will be paid monthly.

Art 47 - art 48 - type 49 (dropped out) art 50 (1) this law into force shall subject to paragraph 2 on January 1, 1975.
(2) No. 3, article 35 article 10 No. 8 and article 47 on the day after the promulgation of this law into force. Article 27 enter into force with effect from 20 July 1974 No. 20 and 21. Article 28 No 3 letters b, c and d, no. 6, 7, 8, article 30 No. 2, 3, 4, article 31 No. 2, 3, 4, articles 32, 33 and 34 will enter into force on 1 July 1975.