Home Law (EigZulG)

Unofficial table of contents

EigZulG

Date of completion: 15.12.1995

Full quote:

" eigenheimzulagengesetz 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. 1042).

Status:	New by Bek. v. 26.3.1997 I 734;
	Last amended by Art. 8 G v. 18.7.2014 I 1042

For more details, please refer to the menu under Notes

Footnote

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

  

The G was decided as article 1 G v. 15.12.1995 I 1783 (WohneigNeuRG 2330-30/ 1) of the Bundestag with the approval of the Bundesrat. It's gem. Article 15 of this Act entered into force on 23 December 1995. Unofficial table of contents

§ 1 Eligibility

Unlimited taxable persons within the meaning of the Income Tax Act shall be entitled to a home allowance in accordance with the following provisions. Unofficial table of contents

§ 2 beneficiary object

The production or purchase of an apartment in a home located in the home or in the home of a home located in Germany is favored. 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 is not favoured by the person entitled to claim from his spouse, if the spouse has the conditions under Section 26 (1) of the Income Tax Act at the time of the acquisition. Unofficial table of contents

§ 3 Funding period

The claimer may take advantage of the home allowance in the year of completion or acquisition and in the following seven years (funding period). Unofficial table of contents

§ 4 Use for own living purposes

The entitlement shall only be made for calendar years in which the claimer uses the apartment for his 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. Unofficial table of contents

§ 5 Access limit

The claimer can claim the 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. Spouses who, in the first year, meet the conditions of § 26 (1) of the Income Tax Act, can take up their own 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 law 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 in the first year, the amounts according to sentences 1 and 2 increase by EUR 30,000, in the cases of § 9 para. 5 sentence 3 by 15,000 euros for each claimer. Unofficial table of contents

§ 6 Object restriction

(1) The entitled person may 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 entitled to the conditions of § 26 para. 1 of the Income Tax Act at the time of the completion or acquisition of the objects. (2) If several claimsholders are owners of an apartment, each share of this apartment is a The same applies in the case of the extension or extension of the Apartment. 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 Section 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 applies accordingly if, in the case of the sentence 2 during the funding period, the conditions of Section 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 allowance The increased offsets in accordance with § 7b of the Income Tax Act are in the respective version from the entry into force of the Law of 16 June 1964 (BGBl. 353) and in accordance with Section 15 (1) to (4) of the Berlin Promotion Act as amended, from the entry into force of the Law of 11 July 1977 (BGBl. 1213), the deduction amounts according to § 10e of the Income Tax Act and pursuant to Section 15b of the Berlin Promotion Act as amended, 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. Unofficial table of contents

§ 7 Follow-up

If the claimer does not use the apartment (first object) until the end of the funding period for his own home use and therefore he can no longer claim the home allowance, he can use the home supplement for another object (Follow-up object). The following object is an independent object within the meaning of § 2. The funding period for the following object is to be shortened by the calendar years in which the claimer could have taken up the home allowance for the first object; has the Persons entitled to receive the following object in a year in which they have used the first object for their own purposes, shall start the funding period for the following object at the end of the year in which the eligible person is entitled to the first object has been used for the purpose of its own housing. 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. Unofficial table of contents

§ 8 Base of assessment

The basis for the basic support amount in accordance with Article 9 (2) shall be the cost of production or the cost of acquisition of the apartment plus the cost of purchase for the corresponding ground and floor, as well as the expenses for maintenance and repair work. Modernisation measures to be carried out within two years of the acquisition of 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. Unofficial table of contents

§ 9 Height of the home allowance

(1) The home allowance shall comprise the basic support amount referred to in paragraphs 2 to 4 and the child allowance referred to in paragraph 5. (2) The basic support amount shall be 1 per annum of the tax base, not more than 1,250 Euro. If more than one claimer is the owner 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 entitled person in the respective calendar year of the funding period for the purchase of cooperative shares pursuant to section 17 of the (3) The basic support amount referred to in paragraph 2 shall be increased annually by 2 per cent of the tax base in accordance with the third sentence, up to a maximum of 256 euro. This shall not apply in the case of extensions and extensions pursuant to § 2 para. 2.

1.

the costs for the installation of a combustion engine or thermally 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 electrical power supply system, and an electrical power supply system. Brine-water heat pump system with a capacity of at least 3.8, a solar system or a heat recovery system, including the connection to the heating system, if the beneficiary is entitled to

a)

an apartment, for the construction of which the heat protection ordinance of 16 August 1994 (BGBl. 2121) shall be established or purchased until the end of the year of completion, or

b)

An apartment purchased after the end of the year of completion

and the measure has been completed before the start of the use of the home for its own purposes and before 1 January 2003, or

2.

the acquisition costs of an apartment, for the establishment of which the heat protection ordinance of 16 August 1994 (BGBl. 2121), and which the beneficiary has acquired by the end of the second year following the year of completion and before 1 January 2003, in so far as it does not apply to the measures referred to in point 1.

(4) The basic support amount referred to in paragraph 2 shall be increased by EUR 205 per year, if:

1.

the apartment is situated in a building, for the construction of which the heat-protection regulation of 16 August 1994 (BGBl. 2121) and the heating demand of the year shall be less than or equal to 25 per cent of the required value; and

2.

the claimer finished the apartment before 1 January 2003 or before that date until the end of the year of completion.

This does not apply in the case of extensions and extensions according to § 2 para. 2. The claimer can only use the amount according to sentence 1 if he proves, by means of a heat demand card within the meaning of § 12 of the German Heat Protection Regulation, that the 1. (5) Children's allowance is per year for each child for which the claimant or his/her spouse, in the relevant calendar year of the funding period, has an allowance for children pursuant to § 32 (6) of the Income tax law or child benefit, 800 euros. 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's 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 the same as the tax reduction according to § 34f of the Income Tax Act. (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 basis of assessment 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 entitlement to the claim. Unofficial table of contents

Section 10 Origin of entitlement to own home allowance

The right to own home allowance shall be made at the beginning of the use of the produced or purchased home for its own living purposes, for each additional year of the funding period at the beginning of the calendar year for which a home allowance is to be established. Unofficial table of contents

Section 11 Setting of the home allowance

(1) The home allowance shall be made for the year in which, for the first time, the conditions for the use of the home allowance are met, and the following years of the funding period from the one for taxing the beneficiary on the basis of the income competent tax office. 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 state allowance does not end before the expiry of the period of fixing of 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 sentence 4, the time limit for the following years of the funding period shall be extended by the same time. (2) The ratios for the amount of the basic funding amount according to § 9 (2) or the number of children in accordance with Article 9 (5), Sentences 1 and 2, which have been used in the case of the last set of home allowances fixed, the home allowance shall be reestablished (redetermination). New fixed with effect from the calendar year for which the deviation in the home allowance is obtained. (3) The conditions according to § § 1, 2, 4 and 6 during one year of the funding period are subject to the conditions and the claimer may be entitled to the If a home-made allowance is no longer required, the fixing shall be repealed with effect from the following calendar year. If the conditions for use are re-established, paragraph 1 shall apply accordingly. (4) The decision on the fixing of the home allowance shall be repealed or amended if it becomes known subsequently that the sum of the positive (5) The material errors of the last fixing may be remedied by redetermination or by the abolition of the fixing. It shall be reestablished with effect from the calendar year in which the error is known to the tax office, but at the earliest, with effect from the calendar year in which the person is entitled to cancel or re-establish the person entitled to claim the error. The tax office should be raised or redefined. In the case of the re-establishment or cancellation of the fixing in accordance with the first sentence, § 176 of the Tax Code shall apply accordingly; this shall not apply to a calendar year following the announcement of the relevant decision of a Supreme Court of the Federal Republic of Germany. (6) If several claimant owners are owners of an apartment, the basis of assessment in accordance with § 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. Unofficial table of contents

Section 12 Application for own home allowance

(1) The application for own home allowance must be submitted in accordance with official form and to be signed by hand. (2) The claimant is obliged to inform the competent tax office without delay of any change in the conditions which may result in a change in the situation. Reduce or decrease the homicide allowance. Unofficial table of contents

§ 13 Payment

(1) For the year of notification of the decision and the preceding years, the home allowance shall be paid within one month of notification of the decision to pay for each additional year of the funding period on 15 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 has been paid in accordance with the Disburnings according to § 11 para. 6 sentence 4 new. (2) The home allowance is to be paid out of income tax. Unofficial table of contents

Section 14 recovery

If, on the basis of the redetermination, a reduction in the home allowance is obtained, or the fixing is cancelled, any sums paid shall be repaid within one month of the announcement of the date of the decision. Unofficial table of contents

Section 15 Application of the Tax Code

(1) The provisions of the Tax Code applicable to tax allowances shall apply accordingly. This does not apply to § 163 of the Tax Code. In the case of 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 under Section 263 of the Criminal Code, which is applicable to the If a person who has committed such a criminal offence is entitled to a personal allowance, the provisions of the Tax Code on the prosecution of tax offences shall apply accordingly. Unofficial table of contents

Section 16 Tax treatment of home-care allowances

The home supplement does not belong to the income according to the Income Tax Act. It does not reduce the cost of production and acquisition costs. Unofficial table of contents

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

The beneficiary may, once for the acquisition of business shares of at least EUR 5 000, on a cooperative basis (cooperative shares) entered into the cooperative register after 1 January 1995, in the case of the acquisition of business shares in the cooperative register. Claim shall be made if it begins at the latest in the last year of the funding period with the use of a cooperative apartment for its own purposes of residence. 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; both parents are entitled to the children's allowance for one child at the same time, half of the children's allowance is half of the child's allowance. - 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. Unofficial table of contents

§ 18 authorizing

The Federal Ministry of Finance is authorized to announce the text of this Act in its amended version with a new date, under new heading and in new paragraph order, and in so doing, in the form of a disagreement between the Federal Ministry of Finance and the Remove the wording and, in agreement with the supreme financial authorities of the Länder, determine the form for the application as provided for in section 12 (1). Unofficial table of contents

Section 19 Scope

(1) This law shall be applied for the first time if, in the case of manufacture, the beneficiary has begun the manufacture of the object after 31 December 1995 or, in the case of acquisition, the apartment or the cooperative shares after 31 December 1995. (2) The law may also be applied at the request of the claimant, if the law of the case is not Eligible

1.

the apartment as a tenant is created on the basis of an obligation to divest the housing company in accordance with § 5 of the Altschuldenhilfe-Gesetz and the date of the underlying legally binding contract concluded or the same Act after 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. The European Parliament and the Council of the European Union have acquired a legally binding contract or an equivalent legal act on the basis of a legally binding contract after that date.

§ § 10e, 10h and 34f of the Income Tax Act shall not apply to the claimer. 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 Law. (3) § 5 sentence 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 beneficiary has begun to manufacture the property after 31 December 1999 or, in the case of the acquisition, the apartment or the cooperative shares after 31 December 1999 (4) Section 9 (2) sentence 2 and (6) sentence 3 is for the first time on extensions and extensions pursuant to § 2 para. 2 , if the claimer starts manufacturing after 31 December 1996 (5) As the beginning 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 objects for which the building documents are to be approved, the date on which the building documents are to be submitted shall be the date on which the building licence is to be submitted. (6) § 17 sentence 5 in the version of the Law of 24 March 1999 (BGBl. 402) is to be applied for the first time when the claimer has joined a cooperative after 31 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 Law 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. 1810) are to be applied for the first time on flats completed or purchased after 31 December 2001, completed extensions and extensions or acquired cooperative shares. (8) § § 2, 5 and 6 para. 3 as well as § § 7, 8, 9 and 11 in the version of Article 6 of the Law of 29 December 2003 (BGBl. 3076) shall be applied for the first time if, in the case of manufacture, the beneficiary has commenced the manufacture of the object after 31 December 2003 or, in the case of acquisition, after 31 December 2003, on the basis of a post-purchase agreement, the date on which a legally binding contract or an equivalent legal act has been acquired. § 17 in the version of Article 6 of the Law of 29 December 2003 (BGBl. I p. 3076) is to be applied for the first time if the beneficiary has acceded to a cooperative after 31 December 2003. (8a) In the case of life partners, the version of the Own Rights Act, which is valid for the respective year, is on joint application. , with the proviso that the rules applicable to spouses are to be applied in the appropriate manner. The first sentence shall apply in all cases where the home allowance for the beneficiary has either not been established in a definitive manner or where a redetermination is permitted under Article 11 (5). (9) This Act shall be applied last time; if, in the case of manufacture, the beneficiary has started the manufacture of the object before 1 January 2006 or, in the case of acquisition, the property is due to be subject to a legally binding contract before that date, or has, or before that date, has acquired a (10) For the calculation of the income limit (§ 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 applicable 31. December 2006 Continue to apply.