Introduction Law On Income Tax Reform Act

Original Language Title: Einführungsgesetz zum Einkommensteuerreformgesetz

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Introduction Law on the Income Tax Reform Act (EC-EStRG)

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EC-EStRG

Date of issue: 21.12.1974

Full quote:

" Introduction Law on the Income Tax Reform Act of the 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 p. 1864), "

:Last modified by Art. 64 G v. 8.12.2010 I 1864

For details, see the Notes

Footnote

(+ + + text evidence application: 1.7.1975 + + +)
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First Section

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Type 1 to 19 (omitted)

Second Section

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Art 20 to 22 ----

Third Section

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Art 23 and 24 ----

Fourth Section

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Type 25 to 37 ----

Fifth Section

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Type 38 to 40 ----

Sixth Section
Transient and Final Provisions

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Art 41 Transfer rule to the Burden Balancing Act

As long 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 in accordance with Section 267 (2) (5) of the burden-compensation law minus the allowances for children and pension benefits, which are applied to the maintenance aid, which relate to orphans or children, as a result of the amendment of Section 267 (2) (5) of the Burden-Equalisation Act by Article 14 (2), after the corresponding For the month of December 1974, the difference shall be granted as a compensatory allowance. Non-official table of contents

Type 42 Transitional legislation on the law on the approximation of benefits for rehabilitation

Is sickness benefit or Transitional allowance in the amount of the net charge for a period after the 28. The assessment period shall be payable in full or in part in the period prior to 1 February 1975. January 1975, the regular daily net wage is calculated anew. The recalculation is carried out by reducing the regular daily gross earnings (regular wage) by the statutory wage deductions, which are based on the regular wage deductions from the 1. The law and the pay tax card for the calendar year 1975 would be applicable. If the recalculation leads to a higher sickness benefit or transitional allowance, then this is from the beginning of the performance, at the earliest of the 1. January 1975 to pay. Non-official table of contents

Type 43 Transitional supplement under the Federal Law on Supply

As long as and as long as the children of the Total eligible children's surcharges and similar benefits as a result of the amendment of Section 33 (b) of the Federal Law of Supply (Bundespensions Act) by Article 26 (2), behind the benefits provided by the continuation of this Act until the date of entry into force of this Act in current legislation, a transitional allowance shall be granted. Once the right to a transitional surcharge has been dropped, it does not live up again. Non-official table of contents

Type 44 Transitional rules to the Employment Promotion Act

(1) Insofar as the law applicable after the entry into force of this Act 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, are lower than those applicable before the entry into force of this Act, The performance rates
1.
increase in the case of maintenance benefit entitlements that are In the case of unemployment benefits and unemployment benefits for the period up to 31 years,
2.
. The amount of the difference shall be that of March 1975 and in the case of claims to those benefits which have not yet been exhausted up to that date.
The Federal Ministry of Labour and Social Affairs can determine by means of a decree law that 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 in the working pay levels concerned. 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 allowances shall be applied for the first time for the first payment period beginning after the entry into force of this Act. The legal regulation does not require the approval of the Federal Council.(2) § 44 (5) sentence 2 shall continue to apply to the claims on maintenance allowance pursuant to section 44 (5) which have not yet been exhausted at the time of the entry into force of this law. unofficial table of contents

type 45 (omitted)

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Article 46 Transitional arrangements in the event of an expiry of the intergovernmental

(1) Child benefit provided under agreements between the Federal Republic of Germany and Greece, Yugoslavia, Portugal, Spain and Turkey is a monthly

for the first child10 Germans Mark,
for the second child25 Deutsche Mark,
 for the third and fourth child per60 Deutsche Mark,
for each additional child70 Deutsche Mark.
(2) The Federal Ministry of Labour and Social Affairs is authorized, in agreement with the Federal Ministry for Family Affairs, Seniors, Women and youth and the Federal Ministry of Finance without the approval of the Bundesrat, by means of a regulation to determine the provisions on the provision of child benefit contained in an intergovernmental convention on social security
, the amount of the child's money is monthly

 for the second child25 Deutsche Mark,
for the third and fourth child per60 Deutsche Mark,
for each additional child 70 Deutsche Mark.


As far as this is done with regard to the average cost of living for children in their country of residence and to the benefits comparable to the child's benefit, this can be done by Child benefit is also paid for the first child up to an amount of 10 Deutsche Mark per month. Nonofficial table of contents

Art 47

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Type 48

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Type 49 (omitted)

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type 50 entry into force

(1) This law occurs on the first day of the year, subject to paragraph 2 of this article. January 1975 in force.(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 apply with effect from 20. July 1974 in force. Article 28 (3) (b), (c) and (d), (6), (7), (8), Article 30 (2), (3), (4), Article 31 (2), (3), (4), Articles 32, 33 and 34 shall appear on the 1. July 1975 came into force.