Housing Allowance Act

Original Language Title: Eigenheimzulagengesetz

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Home allowance law (EigZulG)

Unofficial table of contents

Eiger Zulg

Date of expend: 15.12.1995

Full quote:

" Home allowance law in the version of the notice of 26. March 1997 (BGBl. 734), as last amended by Article 8 of the Law of 18. July 2014 (BGBl. I p. 1042) "

:Recaught by Bek. v. 26.3.1997 I 734;
Last modified by Art. 8 G v. 18.7.2014 I 1042

For details see the menu under Notes

Footnote

(+ + + Text evidence: 23.12.1995 + + +)
(+ + + § § 5, 9 and more). 17: For the first application, see: § 19 + + +)

The G was referred to as Article 1 G v. 15.12.1995 I 1783 (WohneigNeuRG 2330-30/ 1) approved by the Bundestag with the consent of the Bundesrat. It's gem. Article 15 of this Act entered into force on 23 December 1995. Non-official table of contents

§ 1 eligible

Unlimited taxable persons within the meaning of the Income Tax Act are entitled to a Own home allowance in accordance with the following rules. Non-official table of contents

§ 2 beneficiary object

Beneficiary is the production or purchase of an apartment in a home located within the country. A home or a domestic owned condomitic dwelling. A holiday or weekend apartment or apartment is not eligible for the deductions for use as operating expenses or advertising costs in the context of double financial management, or § 52 (15) sentence 2 or 3 or para. 21 Sentence 2 of the Income Tax Act applies. An apartment or a share of it that the claimer creates from his spouse is not favored if the spouse is entitled to the conditions of § 26 (1) of the Income Tax Act at the time of the acquisition. Non-official table of contents

§ 3 Funding Period

The claimer may be entitled to own home allowance in the year of completion or purchase and in the following seven years (funding period). Non-official table of contents

§ 4 Use for own residential purposes

The entitlement shall only be for calendar years in which the claimer is entitled to Apartment used for own living purposes. A use for own living purposes is also available to the extent that an apartment is provided free of charge to a family member within the meaning of § 15 of the German Tax Code for residential purposes. Non-official table of contents

§ 5 Limit of arrival

The beneficiaries can take up their own home allowance from the year onwards (first year), in which: the sum of the positive income in accordance with § 2 para. 2 of the Income Tax Act of the first year plus the sum of the positive income of the previous year (previous year) does not exceed 70,000 euros. Spouse, who in the first year meet the conditions of § 26 (1) of the Income Tax Act, can take up the home allowance from the year in which the sum of the positive income of the married couples according to § 2 (2) of the German Income Tax Act (Einkommensteuergesetz) Income Tax Act of the first year, plus the sum of the positive income of the married couple of the previous year, does not exceed 140,000 euros. For each child for which the conditions for the use of the children's allowance pursuant to § 9 (5) sentence 1 and 2 are available for the first year, the amounts after the sentences 1 and 2 increase by EUR 30,000, in the cases of § 9 para. 5 sentence 3 by 15,000 Euro for each claimer. Non-official table of contents

§ 6 Object restriction

(1) The claimer can only use the home allowance for an apartment or an extension, or an extension (object). Spouses in which the conditions of § 26 (1) of the Income Tax Act are fulfilled may claim the home allowance for a total of two objects, but not simultaneously for two objects situated in spatial context, if at the spouses are in accordance with § 26 (1) of the Income Tax Act at the time of the completion or acquisition of the objects.(2) If several claimant owners of an apartment are owners, each share in this apartment shall be the same; the same shall apply in the extension or extension of the dwelling. Sentence 1 shall not apply if the spouse is the owner of the apartment and the spouses are subject to the conditions laid down in Article 26 (1) of the Income Tax Law. If, in the case of the sentence 2, a spouse acquires a co-ownership share in the apartment as a result of an inheritance, he can continue to claim the amount of the support base which has been paid for this share in accordance with § 9 (2) to (4). The first sentence of paragraph 1 shall not apply to this extent. Sentence 3 shall apply accordingly if, in the case of the sentence 2 during the funding period, the conditions of Article 26 (1) of the Income Tax Act are eliminated and a spouse acquires the share of the other spouse in the apartment.(3) The home supplement shall be subject to the increased offsets in accordance with § 7b of the Income Tax Act, as amended, from the entry into force of the Act of 16. June 1964 (BGBl. 353) and in accordance with § 15 (1) to (4) of the Berlin Promotion Act (Berlinförderungsgesetz), as amended, from the entry into force of the Act of 11. July 1977 (BGBl. 1213), the deduction amounts according to § 10e of the Income Tax Act and according to § 15b of the Berlin Promotion Act in the respective version from the entry into force of the law of 15. May 1986 (BGBl. 730), as well as a tax advantage for expenses for the same self-used residential property in another State. Non-official table of contents

§ 7 Follow-up object

The claimer does not use the apartment (first object) until the end of the funding period. He can therefore claim the home allowance for another object (follow-up object), and he can therefore no longer use the home allowance. The following object is an independent object within the meaning of § 2. The funding period for the consequential object shall be reduced by the calendar years in which the claimer could have been entitled to the home allowance for the first object; has the beneficiary the following object in a year in which he/she has the following object: If the first object has been used, manufactured or purchased for its own purposes, the funding period for the following object shall begin at the end of the year in which the beneficiary has used the first object for the last time for his own living purposes. The first object within the meaning of sentence 1 is the same as the first object within the meaning of Section 7b (5) sentence 4 and Section 10e (4) sentence 4 of the Income Tax Act, as well as § 15 (1) and § 15b (1) of the Berlin Promotion Act. Non-official table of contents

§ 8 of the assessment basis

The basis of assessment for the basic funding amount in accordance with section 9 (2) is the production cost or Acquisition costs of the apartment plus the cost of purchase for the corresponding ground and floor, as well as the expenses for maintenance and modernization measures carried out within two years of the purchase at the apartment . Expenses do not include the expenses for conservation work, which are usually incurred annually. If parts of the apartment are not used for their own living purposes, the basis for assessment shall be reduced by the part which is to be covered by this method. Non-official table of contents

§ 9 Height of the home allowance

(1) The home allowance shall include the basic support amount referred to in paragraphs 2 to 4 and the Child allowance referred to in paragraph 5.(2) The basic funding amount shall be 1 per annum of the tax base, not more than 1,250 Euro. If a number of beneficiaries are owners of an apartment, the claimer can claim the basic funding amount according to his co-ownership share. The basic funding amount for the production or purchase of an apartment shall be reduced by the amount of the amount paid by the beneficiary in the relevant calendar year of the funding period for the purchase of cooperative shares in accordance with § 17 has taken place.(3) The basic support amount referred to in paragraph 2 shall be increased by 2 per year from the hundred of the tax base in accordance with the third sentence, up to a maximum of 256 euro. This does not apply in the case of extensions and extensions pursuant to § 2 para. 2. The basis for measurement is
1.
the costs for the installation of a combustion engine or thermal A driven heat pump system with a capacity of at least 1.3, an electric heat pump system with a capacity of at least 4.0, an electric brine-water heat pump system with a capacity of at least 3.8, an electric brine-water heat pump system with a power rating of at least 3.8, an electric brine-water heat pump system with a power Solar installation or a heat recovery plant, including the connection to the heating system, if the claimer is
a)
an apartment, for the construction of which is the heat protection ordinance of 16. August 1994 (BGBl. 2121), manufactured or purchased until the end of the year of completion, or
b)
an apartment after the end of the year of completion
and the measure before the start of the use of the apartment for its own residential purposes and before the 1. It was concluded in January 2003 or
2.
the purchase costs of an apartment, for the construction of which the heat protection ordinance of 16. August 1994 (BGBl. 2121), and that of the beneficiaries up to the end of the second year following the year of completion and before the 1.
() The basic support amount referred to in paragraph 2 shall be increased by EUR 205 per annum if the amount referred to in paragraph 2 is greater than style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
the apartment is located in a building, for its construction, the heat protection ordinance of 16. August 1994 (BGBl. 2121) and the heating heat requirement of that year is at least 25 per cent below the required value, and
2.
the claimer before the apartment before the the 1.
not apply to extensions and extensions according to § 2 para. 2. The person entitled to claim 1 may only use the amount according to the first sentence if he proves, by means of a heat demand certificate within the meaning of § 12 of the German Heat Protection Regulation, that the conditions of the first sentence of sentence 1 are fulfilled.(5) Children's allowance is annual for each child for which the beneficiary or his/her spouse receives an allowance for children in accordance with § 32 (6) of the Income Tax Act or child benefit in the respective calendar year of the funding period, 800 Euro. The condition is that the child belongs or has heard of the domestic household of the claimant during the funding period. If several claimant owners are owners of an apartment, and at the same time they are entitled to a child allowance for a child, half of the children's allowance is to be added to the child's allowance. The claimant can only use the child allowance in the calendar year for an apartment. The children's allowance is equal to the tax reduction according to § 34f of the Income Tax Act. The third sentence of paragraph 2 shall apply accordingly.(6) The sum of the basic funds referred to in paragraph 2 and the children's allowances referred to in paragraph 5 shall not exceed the tax base in accordance with § 8. Where a number of beneficiaries are the owners of the flat, the sum of the amounts in the first sentence shall not exceed the basis of the assessment on the basis of the claims entitled to the claim. Non-official table of contents

§ 10 Origin of entitlement to own home allowance

The right to own home allowance is created with the start of the use of the for own housing purposes, for each additional year of the funding period, at the beginning of the calendar year for which a home allowance is to be fixed. Non-official table of contents

§ 11 Setting of the home allowance

(1) The home allowance will be for the year in which, for the first time, the conditions for the use of the home allowance, and the following years of the funding period are determined by the tax office responsible for taxing the beneficiary according to the income. For the amount of the basic support amount in accordance with § 9 para. 2 and the number of children according to § 9 (5) sentence 1 and 2, the conditions at the beginning of the use of the manufactured or purchased apartment are decisive for their own living purposes. If the conditions for the use of the home allowance are not met until a later date, the conditions at this point in time shall be decisive. The fixing period for the home allowance does not end before the expiry of the time limit for the income tax of the years in force in accordance with § 5. If the expiry of the period of the fixing period is deferred in accordance with the fourth sentence, the time limit for the following years of the funding period shall be extended by the same period.(2) If the conditions for the amount of the basic support amount according to § 9 (2) or the number of children have changed in accordance with § 9 (5) Sentence 1 and 2, which have been taken as the basis for the last fixed home supplement, the home supplement is new (redetermination). It shall be reestablished with effect from the calendar year for which the deviation in the home allowance is obtained.(3) In accordance with § § 1, 2, 4 and 6 during one year of the funding period, the conditions shall be determined and the claimer can no longer claim the home allowance, the fixing shall be effective from the following calendar year , If the conditions for use are re-submitted, paragraph 1 shall apply accordingly.(4) The decision on the fixing of the home allowance shall be repealed or amended if it is subsequently known that the sum of the positive income in the total number of years as determined in accordance with § 5 above or below the limit of arrival shall be greater than or below the limit of arrival.(5) The material errors of the last fixing may be remedied by re-fixing or by lifting the fixing. It shall be reestablished with effect from the calendar year in which the error is known to the tax office, but in the event of a waiver or redetermination in the interest of the claimant, at the earliest, with effect from the calendar year in which the tax office is Or resets it. In the case of a re-establishment or cancellation of the fixing in accordance with the first sentence, section 176 of the Tax Code shall apply accordingly; this shall not apply to a calendar year commencing after the relevant decision of a supreme court of the Federal Government has been announced.(6) If several claimant owners are owners of an apartment, the basis of assessment pursuant to § 8 and § 9 (3) can be determined separately and in a uniform manner. The rules applicable to the separate determination of income pursuant to Article 180 (1) (2) (a) of the Tax Code shall be applied accordingly. In the case of spouses who are jointly owned by an apartment, the allowance shall be fixed for years of the funding period in which the conditions set out in Article 26 (1) of the Income Tax Act are met. The home allowance shall be reestablished if the conditions set out in Article 26 (1) of the Income Tax Act during the funding period are no longer required or if the conditions are fulfilled. Non-official table of contents

§ 12 Application for own home allowance

(1) The application for home delivery is to be submitted in accordance with official form and is self-dependent to sign.(2) The beneficiary shall be obliged to inform the competent tax office without delay of any change in the situation which leads to a reduction or the omission of the home allowance. Non-official table of contents

§ 13 payout

(1) For the year of notification of the decision and the previous years, the home allowance is within one month of notification of the decision, for each additional year of the funding period, 15. to be paid in March. If, on the basis of the re-determination, an increase in the home allowance is obtained, the difference shall be paid within one month of the announcement of the date of the date of notification. Where the home allowance has been fixed for both spouses in accordance with Article 11 (6) sentence 3, the payment of the home allowance to one spouse shall also be effective for and against the other spouse; this shall also apply if the home allowance is based on the following: Disburnings according to § 11 (6) sentence 4 revised.(2) The home allowance shall be paid out of income tax revenue. Non-official table of contents

§ 14 recovery

A reduction of the home allowance due to the re-determination or the fixing of the property is set out in the following , repaid amounts shall be repaid within one month of the notification of the date of notification. Non-official table of contents

§ 15 Application of the tax order

(1) The tax regulations applicable to tax allowances are those of the tax regulations shall apply accordingly. This does not apply to § 163 of the Tax Code. In public-law disputes concerning the administrative acts of the financial authorities arising under this Act, the financial legal path has been given.(2) For the prosecution of a criminal offence pursuant to section 263 of the Criminal Code relating to the home allowance, as well as the promotion of a person who has committed such a criminal offence, the rules of the tax code shall apply to the prosecution of Tax offences accordingly. Non-official table of contents

§ 16 Income tax treatment of the home allowance

The home allowance is not part of the income in the sense of the Income Tax Act. It does not reduce the cost of production and acquisition costs. Non-official table of contents

§ 17 Home allowance in the case of purchase of cooperative shares

The entitled person can once again for the acquisition of business shares of at least EUR 5 000 in a post-1. The Cooperative Register (Cooperative Share) will take effect from January 1995, when it begins to use a cooperative housing for its own purposes at the latest during the last year of the funding period. The condition is that the association's statutes irrevocably receive the members of the cooperative, the promotion, the hereditary right to acquire the property in the apartment used by them for the purpose of the case, in the event that the A majority of the members of the cooperative who live in an object have agreed in writing to the reasons for housing property and the sale of the apartments. The deposit is based on the basis of the assessment. The basic funding amount shall be 3 per annum of the tax base, up to a maximum of 1,200 euros for each year in which the claimant holds the cooperative shares. The children's allowance is 250 euros per year for each child for which the conditions of § 9 (5) sentence 1 and 2 are available; if both parents are entitled to the child allowance for one child at the same time, half of the children's allowance is half-half - The sum of the basic funding amounts and the children's allowances shall not exceed the basis of assessment. The right to own home allowance is the result of the year of acquisition of the cooperative shares. In addition, § § 1, 3, 5, 7 and 10 to 16 shall be applied accordingly. Non-official table of contents

§ 18 empowerment

The Federal Ministry of Finance is authorized to read the text of this law in the respective shall be notified in the form of a new date, under the new heading and in a new sequence of articles, and in so doing to eliminate the inconsistencies of the text and, in agreement with the supreme financial authorities of the countries, to remove the form for the application referred to in Article 12 (1). Non-official table of contents

§ 19 Scope

(1) This law is to be applied for the first time if the claimer in the case of manufacture after the 31. In the case of the acquisition of the property, or in the case of purchase, the apartment or the cooperative shares after 31 December 1995 began to be produced. The Commission shall, on the basis of a legally binding contract or act of the same type, have been acquired in December 1995 on the basis of an obligatory contract concluded after(2) The law may also be applied at the request of the claimer, if the claimer is
1.
The apartment as a tenant on the basis of an obligation to divest the housing company in accordance with § 5 of the Altschuldenhilfe-Gesetz ancreates and the date of the underlying legally effective a compulsory contract or an equivalent legal act concluded after the 28 June 1995, or
2.
in the case of manufacture after the 26. October 1995 with the production of the object started or in the case of the acquisition the apartment after the 26. On the basis of a legally binding contract or an equivalent legal act concluded after that date, October 1995.
If the claimant is entitled to the claim 1, § § 10e, 10h and 34f of the Income tax law no application. The request shall be irrevocable. It is excluded if the claimer for the object in one year deductions amounts pursuant to § 10e (1) to (5) or § 10h of the Income Tax Act, the tax reduction according to § 34f of the Income Tax Act, or for Assessment periods after the investment period 1994 deducted expenses according to § 10e paragraph 6 or § 10h sentence 3 of the Income Tax Act.(3) § 5 sentences 1 to 3 in the version of the Law of 22. December 1999 (BGBl. 2671) shall be applied for the first time if, in the case of manufacture, the claimer is entitled after 31 December 2013. December 1999 with the manufacture of the property started or in the case of purchase the apartment or the cooperative shares after the 31. It has acquired a legally binding contract or an equivalent legal act after the date of that date.(4) § 9 para. 2 sentence 2 and paragraph 6 sentence 3 shall apply for the first time to extensions and extensions according to § 2 para. 2 if the claimer with the production after the 31. The report was launched in December 1996.(5) As the start of manufacture, objects for which a building permit is required shall be deemed to be the date on which the application for construction is lodged; in the case of construction-approval-free objects for which the building documents are to be submitted, the date in which the building permit shall be submitted shall be deemed to be the date on which the building permit shall Construction documents shall be submitted.(6) § 17, sentence 5, as amended by the Law of 24. March 1999 (BGBl. 402) shall be applied for the first time if the beneficiary is in accordance with the provisions of the 31. It was a member of a cooperative society in December 1998.(7) § 5 sentence 1 to 3, § 9 para. 2 sentence 1 and 2, § 9 para. 5 sentence 1 and § 17 sentence 1, 4 and 5 in the version of Article 11 of the Act of 19. December 2000 (BGBl. 1790) and § 9 (3) sentence 1, § 9 (4) sentence 1, as amended by Article 1 (2) of the Law of 19. December 2000 (BGBl. I p. 1810) are to be applied for the first time on the basis of the 31. December 2001 completed or purchased apartments, completed extensions and extensions or cooperatives ' shares.(8) § § 2, 5 and 6 (3) as well as § § 7, 8, 9 and 11 in the version of Article 6 of the Law of 29. December 2003 (BGBl. 3076) are to be applied for the first time if the claimer is entitled in the case of manufacture after the 31. December 2003 with the production of the object started or in the case of purchase the apartment after the 31. Member States shall, on the basis of a legally binding contract or act of the same type, have been acquired in December 2003 on the basis of a legally binding contract. § 17, as amended by Article 6 of the Law of 29. December 2003 (BGBl. 3076) is to be applied for the first time if the claimer is entitled to the 31. It joined a cooperative in December 2003.(8a) In the case of life partners, the version of the Eigenheimzulagengesetz, which is valid for the respective year, must be applied on a joint request, with the proviso that the rules applicable to spouses are to be applied in accordance with the relevant provisions. The first sentence shall apply in all cases where the home allowance for the beneficiary has either not been established by a final decision or a re-determination in accordance with Article 11 (5) is permitted.(9) This law shall be applied last time if, in the case of manufacture, the claimer is entitled before the 1. 1 January 2006 with the manufacture of the object, or, in the case of acquisition, has acquired or before the latter has acquired the property on the basis of a legally binding contract or an equivalent legal act concluded before that date. Time of a cooperative has joined.(10) For the calculation of the limit of arrival (§ 5 sentence 3) and the fixing of the children's allowance (§ 9 para. 5) is § 32 para. 4 sentence 1 no. 2, 3 and paragraph 5 sentence 1 of the Income Tax Act in the on 31. The Commission shall continue to apply the provisions in force in December