Housing Allowance Act

Original Language Title: Eigenheimzulagengesetz

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Read the untranslated law here: http://www.gesetze-im-internet.de/eigzulg/BJNR178310995.html

Housing allowance Act (EigZulG) EigZulG Ausfertigung date: 15.12.1995 full quotation: "housing allowance act as amended by the notice of 26 March 1997 (BGBl. I p. 734), most recently by article 8 of the law of 18 July 2014 (BGBl. I S. 1042) has been changed" stand: Neugefasst by BEK. v. 26.3.1997 I 734;
 
As last amended by article 8 G v. 18.7.2014 I 1042 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from: 23.12.1995 +++) (+++ sections 5, 9 & 17: to first-time application cf. Article 19 +++) the G was adopted as article 1 G v. 15.12.1995 I 1783 (WohneigNeuRG 2330-30/1) by the German Bundestag, with the consent of the Federal Council. It entered into force article 15 of this G on the 23.12.1995 according.

Section 1 of claimant unlimited taxable persons within the meaning of the income tax Act are entitled to a home owner in accordance with the following provisions.

Article 2 beneficiary object favored is the production or purchase of an apartment in a house located in the domestic or an own condo located in the inland. A holiday - or Wochenendwohnung, or an apartment for the deposits for wear as business expenses or expenses within the framework of the double financial management will be deducted or set 2 of the income tax Act applies Article 52, paragraph 15, sentence 2 or 3 or paragraph 21 is not favoured. Also a dwelling or a share of it buy the rightful claimant by his or her spouse, if the requirements of § 26 para 1 of the income tax Act are the spouses at the time of the acquisition are not favored.

§ Take 3 funding period which can eligible home buyers in the year of completion or acquisition and the seven following years (funding).

§ 4 is only for calendar years in which the rightful claimant uses the apartment for own residential purposes for own residential purposes the claim. A use for own residential purposes is also where an apartment is left free of charge to a member within the meaning of § 15 of the tax code for residential purposes.

§ 5 of the qualifying income limit can take the housing allowance from the year (first year), in which the sum of positive income does not exceed EUR 70,000 according to § 2 para 2 of the income tax act of the first year plus the sum of positive income of the previous year (previous year). Spouses who meet the requirements of § 26 para 1 of the income tax act in the first year, can take the housing allowance from the year in which the sum of positive income of the spouses does not exceed 140,000 euros according to § 2 para 2 of the income tax act of the first year plus the sum of positive income of the spouses of the preceding year. For each child, for that in the first year, the conditions for the application of the allowance are available according to section 9, paragraph 5, sentence 1 and 2, the amounts increase pursuant to sentences 1 and 2 to EUR 30,000, in the cases of § 9 paragraph 5 sentence 3 to 15,000 euro for each eligible beneficiary.

§ 6 object limit (1) who can beneficiaries take the housing allowance only for an apartment or a development or extension (object) in claim. Spouses where there are the conditions of § 26 para 1 of the income tax Act, can claim the housing allowance for a total of two objects, but not at the same time for two objects situated in spatial context, if the requirements of § 26 para 1 of the income tax Act are the spouses at the time of completion or acquisition of objects.
(2) are multiple qualifying owner of an apartment shall be equivalent to any share of this apartment an apartment; The same applies for the extension or the extension of the home. Sentence 1 shall not apply when spouses are owners of the apartment and the requirements of § 26 para 1 of the income tax act when the spouse is present. A spouse as a result of succession to acquire in the case of theorem 2 a co-ownership share in the apartment, so he can continue the attributable share this basic grant according to § 9 para 2 to 4 at the previous level in claims. Paragraph 1 sentence 1 shall insofar not apply. Sentence 3 shall apply accordingly, if in the case of theorem 2 during the eligibility period dropped the requirements of § 26 para 1 of the income tax Act and one spouse acquires the share of the other spouse to the apartment.
(3) the home owner the increased displacement are according to § 7 b of the income tax act in the entry into force of the Act of 16 June 1964 as amended (BGBl. I p. 353) and according to § 15 para 1 to 4 of the Berlinförderungsgesetzes amended the entry into force of the Act of 11 July 1977 (BGBl. I p. 1213), the deductions section 10e of the income tax Act and § 15B of the Berlinförderungsgesetzes in the entry into force of the Act of 15 May 1986 as amended (BGBl. I S. 730) and equal to a tax benefit of expenses for the same self-used residential property in another State.

§ 7 the beneficiary does not use the apartment (first object) string object until the end of the eligibility period to own residential purposes and he can therefore no longer take the home allowance claim, he may claim the housing allowance for another object (String object). The string object is a stand-alone object within the meaning of article 2. The period of eligibility of the string object is to shorten the calendar years, which the rightful claimant could have taken the home owner for the first object in the claim; has the qualifying made the string object in a year in which he has used the first object to own residential purposes, or purchased, so the period of eligibility for the string object begins with the end of the year in which the qualifying last time has used the initial object to own residential purposes. The first object within the meaning of sentence 1 is an initial object in the meaning of § 7B par. 5 sentence 4 and § 10e, para 4, sentence 4 of the income tax Act and § 15 para 1 and article 15 b, paragraph 1 of the Berlinförderungsgesetzes equal.

§ 8 base base for the basic grant pursuant to section 9 para 2 are the production costs or cost of the rental plus the cost of the related land and as well as the expenses for repair and modernization measures undertaken within two years after the purchase of the apartment. Not the expenses for maintenance each year usually incurred include the expenses. The basis of assessment to the capitalised portion is used not to own residential purposes in parts of the apartment, to cut.

§ 9 the amount of the housing allowance (1) the home owner includes the basic grant after the paragraphs 2 to 4 and the allowance referred to in paragraph 5 (2) of the basic amount per year is 1 per cent of the basis of assessment, a maximum of 1,250 euros. Several eligible owners of an apartment, are the rightful claimant can take the basic grant according to his co-ownership share in claims. The basic amount of aid for the production or purchase of an apartment reduces each to the amount the beneficiary during the calendar year of the eligibility period for the purchase of cooperative shares according to § 17 claims has increased.
(3) the basic amount of the aid increases referred to in paragraph 2 each year to 2 per cent of the basis of assessment pursuant to sentence 3, up to 256 euro. This does not apply to conversions and extensions are 1 basis according to § 2 para 2. the expenses for the installation of a combustion engine or thermally driven heat pump system with a coefficient of performance of at least 1.3, an electric heat pump system with a coefficient of performance of at least 4.0, an electric brine water heat pump system with a coefficient of performance of at least 3.8, a solar system or a system for heat recovery including the connection to the heating system , if the beneficiary a) an apartment, for which construction insulation regulation of 16th August 1994 (BGBl. I S. 2121) applies, manufactured or purchased until the end of the year of completion, or b) an apartment has purchased and completed the measure before the start of the use of the home for own residential purposes and before January 1, 2003 at the end of the year of the completion , or 2. the cost of an apartment, for whose construction the insulation regulations of 16 August 1994 (BGBl. I S. 2121) applies, and which the rightful claimant has purchased until the end of the second year following year completion and before January 1, 2003, as far as they accounted for the measures referred to in paragraph 1.
(4) the basic amount of the aid referred to in paragraph 2 increased by 205 euros per year, if 1 the apartment in a building is situated, for whose construction the insulation regulations of 16 August 1994 (Federal Law Gazette I p. 2121) applies and whose year heating demand is below the value then required to at least 25 per cent, and 2 has the beneficiary before 1 January 2003 completed the apartment or purchased before that date until the end of the year of the completion.
This does not apply for improvements and extensions according to § 2 para 2. The beneficiaries can take the amount pursuant to sentence 1 only if heat protection regulation proves through a heat consumption ID within the meaning of section 12, that the conditions of the sentence are 1 No. 1.
(5) the allowance is per year for each child, for which the beneficiary or his spouse during the calendar year of the eligibility period receives an allowance for children according to § 32 para 6 of the income tax act or child support, 800 euros. Prerequisite is that the child has heard in the funding period to the domestic budget of beneficiary or heard. Are several eligible owners of an apartment, and they are entitled to the allowance, at the same time for a child the child allowance in half is to apply each. The beneficiaries may take the child allowance in the calendar year for an apartment in claim. The tax reduction is equivalent to the child allowance according to section 34f of the income tax act. Paragraph 2 sentence 3 is apply mutatis mutandis.
(6) the amount of funding basic amounts referred to in paragraph 2 and the child allowances under paragraph 5 may not exceed the tax base according to § 8. Are several beneficiary owner of the apartment, the sum of the amounts may not exceed the tax base attributable to the claimant pursuant to sentence 1.

§ 10 entitlement on home buyers the right to home buyers is manufactured or purchased apartment to own residential purposes at the beginning of the use, for each year of the period at the beginning of the calendar year for which to set a home owner is more.

§ 11 fixing the home owner (1) the home owner is set for the year in which for the first time there are the requirements concerning the claiming of the home owner, and the following years of the eligibility period of the tax office responsible for the taxation of the beneficiaries according to the income. The conditions at the beginning of the use of the manufactured or acquired home for own residential purposes are applicable to the amount of the basic contribution pursuant to section 9 para 2 and the number of children according to section 9, paragraph 5, sentence 1 and 2. The conditions for the application of home buyers are only at a later date, the conditions at that time are applicable. The fixing period for the home owner does not end before the set deadline for the years relevant according to § 5 income tax. The end of the fixing period pursuant to sentence 4 is procrastinated, extends the determination period for the following years, the eligibility period, around the same time.
(2) the conditions for the amount of the basic contribution pursuant to section 9 para 2 or the number of children have changed according to section 9, paragraph 5, sentence 1 and 2 which based laid in the last set home buyers, is the home owner to redetermine (realignment). New set is with effect from the calendar year for which the deviation at the home owner results.
(3) the prerequisites are deleted according to §§ 1, 2, 4 and 6 during a year of eligibility period and can the beneficiary no longer use the home owner in order to repeal is fixing with effect from the following calendar year. The conditions for the application are available again, is to apply paragraph 1 in accordance with.
(4) the decision on setting which is home buyers to waive or change if subsequently becomes known, that the sum of positive income in accordance with § 5 decisive years overall the income limit above or below.
(5) material error of determining last can be eliminated through realignment or suspension fixing. New set is with effect from the calendar year in which the error known is the IRS a repeal or a realignment to the detriment of the claimant at the earliest with effect from the calendar year in which the IRS revokes or new sets. The modification or revocation of determining pursuant to sentence 1 is § 176 of the tax code, apply mutatis mutandis. This does not apply for a calendar year beginning after the promulgation of the relevant decision of Supreme Court of the Federation.
(6) are more eligible owners of an apartment, the base can section 8 and section 9 subsection 3 are separately and uniformly determined. The letter a the tax code regulations are no. 2 for the separate determination of income pursuant to section 180 paragraph 1 apply mutatis mutandis. Spouses who together are the owners of an apartment, is the determination of the allowance for years of the support period, where there are the conditions of § 26 para 1 of the income tax Act, together making. The home owner is new to assess if the conditions of § 26 para 1 of the income tax act during the eligibility period accounts for or enter.

§ 12 application for home buyers (1) is the application for home buyers to make official form completed and sign by hand.
(2) the qualifying is obliged to inform change of the competent tax office, which lead to a reduction or the Elimination of the home owner.

§ 13 (1) payout for the year of notification of the decision and the previous years is the home owner within one month after notification of the decision to pay for each subsequent year of the eligibility period on March 15. The difference is an increase in home buyers, arises due to the realignment within one month after notification of the decision to pay off. Is the home owner have been implemented for § 11 paragraph 6 sentence 3 for both spouses together, is the payment of housing allowance to a spouse for and against the other spouse; This also applies if the home owner is newly set after the payment according to article 11, paragraph 6, sentence 4.
(2) the housing allowance is payable from the income on income tax.

§ 14 recovery is a reduction in the home owner due to the realignment or revokes the determination are within one month after notification of the decision to pay back overpaid amounts.

§ To apply 15 application of tax code (1) tax allowances provisions of the tax code. This shall not apply in the case of section 163 of the tax code. The financial legal process is given in public disputes over the wider on the basis of this Act administrative acts of tax authorities.
(2) the provisions of the tax law on the prosecution of offences for the prosecution of an offence under section 263 of the criminal code, which relates to the home owner, as well as the privilege of a person who has committed such an offence, shall apply mutatis mutandis.

§ 16 income tax treatment of the home owner the home owner does not belong to the income within the meaning of the income tax act. It reduces the tax manufacturing and cost.

§ 17 home buyers with purchase of cooperative shares of beneficiaries can the home owner for the acquisition of shares in the amount of at least EUR 5 000 on a cooperative (cooperative shares) registered after 1 January 1995 the cooperative register to claim take, if it starts no later than in the last year of the period with the use of a cooperative apartment for own residential purposes. A prerequisite is that the statutes of the cooperative irrevocably the cooperative members, who received funding, the hereditary right to acquire of the ownership of the apartment used by them for residential purposes for the case admits that the majority of residing in an object cooperative members of the establishment of apartment ownership and sale has agreed in writing to the apartments. Base is the paid deposit. The basic amount per year is 3 per cent of the tax base, more than 1,200 euro for each year in which the beneficiary holds the cooperative shares. The child allowance for each child, for which the conditions of § 9 par. 5 sentence 1 and 2 are available, is 250 euros per year; both parents are entitled to the allowance, at the same time for a child is the child allowance to the half at each set. The sum of the basic subsidies and the allowances may not exceed the tax base. The home owner incurred with the year of acquisition of the shares of the cooperative. In addition, the §§ 1, 3, 5 are to apply according to 7 and 10 to 16.

Article 18 authorisation the Federal Ministry of finance is authorized the wording of this Act in its current version sets numbered with the new date, under new heading and new paragraph following to make known and to eliminate inconsistencies of the wording and in the agreement with the highest financial authorities of the countries to determine the form of the application provided for in article 12, paragraph 1.

Article 19 scope
(1) this law shall apply for the first time if the rightful claimant in the case of the production has started after December 31, 1995 with the production of the object or purchased in the case of the purchase of the apartment or the cooperative shares after December 31, 1995, on the basis of one after this time of mandatory contract validly concluded or the standing right legal act.
(2) the law can also be applied at the request of the claimant, if the qualifying 1 buys the apartment as a tenant on the basis of compulsory sale of the apartment company according to § 5 of the old debt help law and the time of the underlying mandatory contract validly concluded or standing right legal act after 28 June 1995, or 2. in the case of manufacture after October 26, 1995, with the production of the object started, or in the case of the purchase of the apartment after October 26, 1995 on the basis of one has purchased after that date of be legally mandatory contract or the standing right legal act.
The beneficiary must request pursuant to sentence 1, the §§ 10e, 10 h and 34f of the income tax act shall not apply. The request shall be irrevocable. He is excluded, if has taken a year deductions the beneficiaries for the object h of the income tax Act, the tax reduction according to section 34f of the income tax Act claim according to § 10e para 1 to 5 or section 10 or for assessment periods after the assessment period in 1994 according to § 10e, section 6 or section 10 h deducted sentence 3 of the income tax act expenses.
(3) paragraph 5 sentence 1 to 3 as amended by the Act of 22 December 1999 (Federal Law Gazette I p. 2671) shall apply for the first time, if the beneficiaries in the case of the production has begun after 31 December 1999 with the production of the object or purchased in case of the purchase of the apartment or the cooperative shares after December 31, 1999, on the basis of one after this time of mandatory contract validly concluded or the standing right legal act.
(4) § 9 para 2 sentence 2 and paragraph 6 is set 3 first time conversions and extensions according to § 2 para 2 to apply, if the rightful claimant has begun production after December 31, 1996.
(5) the time in which the planning application will be considered start of production objects, for which a building permit is required, to submit building permit-free objects for the construction documents are, the time in which the construction documents are submitted.
(6) § 17 set 5 as amended by the Act of 24 March 1999 (Federal Law Gazette I p. 402) shall apply for the first time, if the rightful claimant has joined after 31 December 1998 a cooperative.
(7) section 5 sentence 1 to 3, § 9 para 2 sentence 1 and 2, section 9, paragraph 5, sentence 1 and section 17, sentence 1, 4 and 5 in the version of article 11 of the law of December 19, 2000 (BGBl. I S. 1790) and section 9, paragraph 3, sentence 1, § 9 para 4 sentence 1 in the version of article 1 No. 2 of the law of December 19, 2000 (BGBl. I S. 1810) shall apply for the first time on completed after December 31, 2001 provided or purchased apartments, completed expansions and extensions or purchased shares of the cooperative.
(8) sections 2, 5 and 6 para 3 as well as the paragraphs 7, 8, 9 and 11 in the version of article 6 of the Act of 29 December 2003 (Federal Law Gazette I p. 3076) shall apply for the first time when the beneficiary in case the production has started after December 31, 2003 with the production of the object or purchased the apartment in case of the acquisition after December 31, 2003, on the basis of one after this time of mandatory contract validly concluded or the standing right legal act. clause 17, as amended by article 6 of the Act of 29 December 2003 (Federal Law Gazette I p. 3076) shall apply for the first time, if the rightful claimant has joined after 31 December 2003 a cooperative.
(8a) is to apply, at the joint request the applicable for a given year version of the housing allowance act with the proviso, that the rules and regulations for spouses to apply by analogy are life partners. Sentence 1 is to apply in all cases where the home owner for the beneficiary objects has been set either still not definitive or a realignment is allowed according to § 11 paragraph 5.
(9) this law is to apply last time when the beneficiaries in the case of manufacturing before 1 January 2006 with the production of the object has started or bought the apartment on the basis of one before this time of mandatory contract validly concluded or the standing right legal act in the case of the acquisition or is joined before that date of a cooperative.
(10) for the calculation of the income limit (§ 5 set 3) and the establishment of the child allowance (§ 9 par. 5), § 32 para 4 sentence 1 No. 2 is, continue to apply sentence 1 of the income tax law in force on 31 December 2006 to 3 and paragraph 5.