Income tax-Implementing Regulation (EStDV 1955)

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EStDV 1955

Date of completion: 21.12.1955

Full quote:

" Income Tax-Implementing Regulation as amended by the Notice of 10 May 2000 (BGBl. 717), as last amended by Article 3 of the Regulation of 22 December 2014 (BGBl I). 2392).

Status:	New by Bek. v. 10.5.2000 I 717;
	Last amended by Art. 3 V v. 22.12.2014 I 2392

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 25.6.1981 + + +) 
(+ + + For application cf.  § § 1 and  84 + + +) 

  

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Content Summary

	Application to spouses and life partners	§ 1
	(dropped)	§ § 2 and 3
To § 3 of the Law
	Tax-free revenue	§ 4
	(dropped)	§ 5
§ § § 4 to 7 of the Act
	Opening, acquisition, abandonment and sale of a holding	§ 6
	(dropped)	§ 7
	Basic items of lower-level value used in the company's operations	§ 8
	(dropped)	§ 8a
	Economic Year	§ 8b
	Economic year for agricultural and forestry farmers	§ 8c
	(dropped)	§ 9
	Acquisition, production	§ 9a
	Discontinuation of wear in the case of § 4 para. 3 of the Act	§ 10
	(dropped)	§ 10a
	(dropped)	§ § 11 to 11b
	Reduction of wear on buildings	§ 11c
	Reduction of the use or reduction of the substance in the case of economic goods not belonging to an operating property, which the taxable person has acquired free of charge	§ 11d
	(dropped)	§ 12
To § § 7e and 10a of the Act
	(dropped)	§ § 13 and 14
To § 7b of the Law
	Increased dislocations for single-family homes, two-family homes and condominities	§ 15
	(dropped)	§ § 16 to 21
To § 7e of the Law
	(dropped)	§ § 22 to 28
On § 10 of the Law
	Disclosure requirements for insurance contracts	§ 29
	Post-taxation of insurance contracts	§ 30
	(dropped)	§ § 31 to 44
On § 10a of the law
	(dropped)	§ § 45 to 47
To § 10b of the Law
	(dropped)	§ § 48 and 49
	Proof of application	§ 50
On § 13 of the Law
	Flat-rate determination of profits from wood use	Section 51
On § 13a of the Law
	(dropped)	Section 52
On § 17 of the Law
	Acquisition costs of certain shares in capital companies	Section 53
	Submission of documents by the notaries	§ 54
On § 22 of the Law
	Determination of the yield from serpents in special cases	§ 55
On § 25 of the Law
	Tax declaration	§ 56
	(dropped)	§ § 57 to 59
	Documents relating to tax returns	§ 60
To § § 26a and 26b of the Act
	Application for a half-way distribution of deduction amounts in the case of section 26a of the Act	Section 61
	(dropped)	§ § 62 to 62c
	Application of § 10d of the law relating to the apportionment of spouses	§ 62d
	(dropped)	§ 63
§ 33 of the Law
	Evidence of disease costs	Section 64
To § 33b of the Law
	Evidence of disability	Section 65
	(dropped)	§ § 66 and 67
To § 34b of the Law
	Usage rate, operational report, operating plant	Section 68
To § 34c of the Law
	Income from several foreign countries	§ 68a
	Proof of the amount of foreign income and taxes	§ 68b
	(dropped)	Section 69
§ 46 of the Law
	Compensation of hardnesses in certain cases	Section 70
	(dropped)	§ § 71 and 72
On § 50 of the Law
	(dropped)	Section 73
To § 50a of the law
	Definitions	Section 73a
	(dropped)	Section 73b
	Date of influx within the meaning of § 50a (5) sentence 1 of the Act	Section 73c
	Records, retention obligations, tax supervision	Section 73d
	Withholding, abduction and registration of the tax on remuneration within the meaning of § 50a (1) and (7) of the Act (§ 50a (5) of the Act)	Section 73e
	Tax deducting in the cases of § 50a (6) of the Act	Section 73f
	Liability notice	Section 73g
§ 51 of the Law
	(dropped)	§ § 74 to 80
	Freedom of valuation for certain assets of fixed assets in the coal and ore mining industry	§ 81
	(dropped)	Section 82
	Increased dislocations of manufacturing costs and special treatment of maintenance costs for certain installations and facilities in buildings	§ 82a
	Treatment of higher maintenance costs in residential buildings	Section 82b
	(dropped)	§ § 82c to 82e
	Freedom of assessment for merchant ships, for ships used for sea fishing, and for aircraft	§ 82f
	Increased offsets of manufacturing costs for certain construction measures	§ 82g
	(dropped)	§ 82h
	Increased dislocations of manufacturing costs in building monuments	§ 82i
	(dropped)	Section 83
Final provisions
	Application rules	Section 84
	(unopposed)	§ 85
Appendix 1
	(dropped)
Annexes 2 to 4
	(dropped)
Appendix 5
	List of assets of fixed assets for days within the meaning of § 81 (3) (1)
Appendix 6
	List of the assets of the movable assets within the meaning of § 81 (3) (2)

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§ 1 Application to spouses and life partners

The provisions of this Regulation on spouses and marrials shall also apply to life partners and civil partnerships. Unofficial table of contents

§ § 2 and 3 (omitted)

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To § 3 of the Law

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§ 4 Tax-free revenue

The provisions of the wage tax implementing regulation on the tax liability or the tax exemption of receipts from non-self-employed work shall apply to the apportionment. Unofficial table of contents

§ 5 (omitted)

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§ § § 4 to 7 of the Act

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§ 6 Opening, acquisition, abandonment and sale of an operation

(1) Where an establishment is opened or acquired, the operating assets at the end of the preceding marketing year shall be determined at the time of the opening or acquisition of the holding in the determination of the profit to the position of the operating assets. (2) If an establishment is abandoned or sold, the operating assets at the end of the marketing year shall be determined at the time of the task or the sale of the holding in the determination of the profit to the position of the operating assets. Unofficial table of contents

§ 7 (omitted)

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§ 8 The property of the lower-level value of the parent company

Land parts which are used for their own operations need not be treated as operating assets if their value is not more than one fifth of the common value of the entire property and not more than 20,500 Euro. Unofficial table of contents

§ 8a (omitted)

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§ 8b Economic Year

¹ The marketing year shall cover a period of twelve months. ² It may cover a period of less than 12 months if:

1.

a holding is opened, acquired, abandoned or sold, or

2.

a taxable person is transferred from regular accounts to a certain day on a given day on a regular basis. ² In the case of conversion of a marketing year which is identical to the calendar year, to a marketing year deviating from the calendar year and, in the event of a change in the marketing year deviating from the calendar year, to a different one from the calendar year This shall only apply if the changeover is carried out in agreement with the tax office.

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§ 8c Economic Year of Land and Forestry

(1) ¹ As a marketing year within the meaning of Section 4a (1) (1) of the Act, holdings may be:

1.

a proportion of fodder of 80 per cent and more of the area of agricultural use, from 1 May to 30 April,

2.

Pure forestry the period of 1. October to 30th September,

3.

Pure viticulture the period from 1 September to 31 August

. ² The operation of the species referred to in the first sentence is also available if, in addition, there is still a small amount of land and forestry use. ³ To the extent that, before 1 January 1955, the Oberfinanzdirectorates have set a period other than those referred to in Article 4a (1) (1) of the Law or in the first sentence of 1 January 1955, that other period may be determined as the marketing year; this shall not apply: for the wine-growing sector. (2) ¹ Horticultural holdings and pure forestry holdings may also determine the calendar year as the marketing year. ² If a host of agricultural and forestry business is to have a marketing year which is different from the calendar year, the last marketing year deviating from the calendar year shall be extended by the period up to the period of the calendar year. The beginning of the first marketing year coinciding with the calendar year; a financial year is not to be formed. ³ If a agricultural and forestry host is to apply the marketing year for an establishment with pure viticulture to one marketing year within the meaning of the first sentence of the first sentence of paragraph 1, the second sentence shall apply. (3) The accounting and forestry sector shall be the accounting person in accordance with the second sentence of paragraph 4a (1) The second sentence of point 3 of the Act is land and forest management which, on the basis of a legal obligation or without such an obligation, carry books and make regular financial statements. Unofficial table of contents

§ 9 (omitted)

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§ 9a acquisition, manufacture

Year of purchase is the year of delivery, year of manufacture is the year of completion. Unofficial table of contents

§ 10 Abuse for Abuse in the case of Section 4 (3) of the Act

(1) ¹ In the case of buildings situated outside the territory referred to in Article 3 of the Agreement, which have already been part of the operating assets on 21 June 1948, in the case of Section 4 (3) of the Law for the Measurement of Abuse for Abuse as At the most, the cost of acquisition or production should be based on the values which, in the case of a reasonable application of Section 16 (1) of the D-market balance law, are based on the adjusted version published in the Bundesgesetzblatt, Part III, outline number 4140-1 would result. ² In the part of the Land Berlin, in which the Basic Law already exists before the 3. (2) In the case of buildings belonging to the operating assets of an establishment or a permanent establishment in the Saarland, paragraph 1 shall apply by virtue of the fact that the 6th of June 1948 shall be replaced by the provisions of the sixth paragraph of the following paragraph. July 1959 as well as the position of § 16 (1) of the D-market balance law of § 8 (1) and § 11 of the D-Markbalances Act for the Saarland in the revised version published in the Bundesgesetzblatt part III, outline number 4140-2. Unofficial table of contents

§ 10a (omitted)

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§ § 11 to 11b (omitted)

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§ 11c Abuse for use in buildings

(1) ¹ The period of use of a building within the meaning of Section 7 (4) sentence 2 of the Act is the period in which a building is likely to be used in accordance with its intended purpose. ² The period of time of use begins

1.

in the case of buildings purchased or manufactured by the taxable person before 21 June 1948, by 21 June 1948;

2.

in the case of buildings manufactured by the taxable person after 20 June 1948, with the date of completion;

3.

in the case of buildings purchased by the taxable person after 20 June 1948, with the date of purchase.

³ For buildings situated in the Land of Berlin, the place of 20 June 1948, respectively, of 31 March 1949 and 21 June 1948, respectively, shall be replaced by 1 April 1949 respectively. ⁴ For buildings situated in the Saarland, 19 November 1947 and 21 June 1948 respectively shall be replaced by 20. June 1948 respectively 20 November 1947; buildings situated in the Saarland shall be part of an operating assets, shall be replaced by the buildings of the Saarland. Place of 20 June 1948, 5 July 1959 and 21 June 1948, respectively, 6 July 1959. (2) ¹ If, in accordance with Article 7 (4) sentence 3 of the Act, the taxable person has made a reduction for exceptional technical or economic wear in the case of a building, the dismissiles for wear of the following marketing year shall be calculated or Calendar year on the basis of the cost of the building, less the amount of the replacement for exceptional technical or economic wear and the amount of the building. ² The same applies if the taxable person has set up a building belonging to an operating property in accordance with Section 6 (1) No. 1 sentence 2 of the law with the lower part-value. ³ In the case of the enrolment in accordance with Section 7 (4) sentence 3 of the Act or the impairment of the value in accordance with Section 6 (1) No. 1 sentence 4 of the Act, the basis of assessment shall be increased for the dislocations for wear of the following marketing year or calendar year at the amount of the amortiation or the recovery of the value. Unofficial table of contents

§ 11d The reduction in the use or reduction of the substance in the case of economic goods not belonging to an operating property, which the taxable person has acquired free of charge

(1) ¹ In the case of economic goods not belonging to an operating assets, which the taxable person has acquired free of charge, the deductions shall be calculated on the basis of the cost of acquisition or production of the right-of-law or the value of the value which is the in the case of a right-of-the-law worker, if he or she were still the owner, he or she would be replaced by the legal successor, plus the cost of production incurred by the legal successor and the percentage which would be decisive for the right-of-law worker if he or she would still be the owner of the business. ² Dislocations for use by the legal successor are only permitted insofar as the deductions made by the legal successor and the legal successor for wear, increased dislocations and depreciation in the case of the economic good are not yet available for the purpose of the the full suspension. ³ The rates 1 and 2 shall apply to the reduction in the reduction of substance and to increased offsets. (2) In the case of mineral resources which the taxable person has discovered on a property belonging to him, the reduction of substance reduction shall not be applicable. allowed. Unofficial table of contents

§ 12 (omitted)

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To § § 7e and 10a of the Act

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§ § 13 and 14 (omitted)

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To § 7b of the Law

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§ 15 Increased dislocations for single-family homes, two-family homes and condominities

(2) In the cases of § 7b of the Law in the prior to the entry into force of the Law of 22 December 1981 (BGBl.). 1523) and Section 54 of the Law, as amended by the Notice of 24 January 1984 (BGBl. 113) is § 15 of the Income Tax Implementing Regulation 1979 (BGBl. 1980 I p. 1801), as amended by the Regulation of 11 June 1981 (BGBl. 526). Unofficial table of contents

§ § 16 to 21 (omitted)

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To § 7e of the Law

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§ § 22 to 28 (omitted)

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On § 10 of the Law

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§ 29 Display obligations in the case of insurance contracts

¹ In the case of insurance which has started before 1 January 2005, the collateral taker has, on the basis of an officially prescribed pattern, the tax office responsible for the assessment of the policyholder, in the case of a policyholder, which has neither a domiality nor his habitual residence in Germany, the tax office responsible for the apportionment of the collateral holder (§ § 19, 20 of the tax code) to notify immediately the cases in which claims arising from insurance contracts are used for the repayment or securing of loans. ² The first sentence shall apply to the insurance undertaking if the collateral taker is domicated, domicated or senior management abroad. ³ If claims arising from insurance contracts are used by persons domicated or habituated in the country (Section 1 (1) of the Law), for the purpose of redeeming or securing loans, the sentences 1 and 2 shall apply only if the Loans exceed the amount of 25,565 Euro. ⁴ The taxable person shall immediately notify the tax office responsible for his assessment (section 19 of the tax code) of the assignment and of the insult. Unofficial table of contents

§ 30 Post-Taxation of Insurance Contracts

¹ A post-tax is to be carried out if the special withdrawal of contributions is to fail in accordance with Section 10 (1) (3) (b) of the Act. ² To that end, the tax should be calculated, which would have been fixed if the taxable person had not made the contributions. ³ The difference between this and the fixed tax is to be levied as a surcharge. Unofficial table of contents

§ § 31 to 44 (omitted)

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On § 10a of the law

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§ § 45 to 47 (omitted)

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To § 10b of the Law

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§ 48 (omitted)

- Unofficial table of contents

§ 49 (omitted)

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§ 50 Application for grants

(1) ¹ Grants within the meaning of § § 10b and 34g of the law may only be deducted if they are proved by a confirmation of receipt, which the recipient takes into account in accordance with § 63 (5) of the German Tax Code after the official notice of the Form has been issued. ² This does not apply to grants to non-resident beneficiaries pursuant to Section 10b (1) sentence 2 (1) and (3) of the Act. (1a) ¹ The beneficiary may authorise the beneficiary to submit the acknowledgement of receipt by the financial authority, in accordance with the officially prescribed data record, by remote data transmission in accordance with the provisions of the Tax Data Transfer Regulation. ² For this purpose, the beneficiary must inform the recipient of his identification number (§ 139b of the Tax Code). ³ The power of atonation can only be revoked with effect for the future. ⁴ The data set shall be transmitted to the financial authority by 28 February of the year following the year in which the grant has been made. ⁵ The beneficiary shall make available to the person concerned the data transmitted in accordance with the first sentence, either electronically or at his request as an expression; in both cases, it should be pointed out that the data have been transmitted to the financial authority. (2) ¹ Proof of cash payment receipt or confirmation of the booking of a credit institution shall be deemed to be sufficient if:

1.

Assistance in the event of disaster:

a)

within a period determined by the supreme financial authorities of the countries in consultation with the Federal Ministry of Finance, to a special account of a domestic legal person under public law established for the event of a disaster, has been paid to a domestic public service or to a national officially recognised organisation of the free movement of welfare, including its member organisations, or

b)

until the establishment of the special account is made to another account of the said beneficiaries. ² If the grant is made via a third party account held as a escrow account on one of the above mentioned special accounts, it is sufficient to provide proof of the cash deposit receipt or the booking confirmation of the credit institution of the person in question, together with a a copy of the cash deposit or the booking confirmation of the credit institution of the third party;

2.

the grant does not exceed 200 euros and

a)

the recipient is a national legal person under public law or a national public service; or

b)

the consignee is a body, association of persons or a property within the meaning of Section 5 (1) (9) of the Corporate Tax Law, if the tax-privileged purpose for which the grant is used and the information relating to the exemption of the the recipient of the corporation tax is printed on a receipt produced by him and is indicated as to whether the grant is a donation or a membership fee; or

c)

the recipient is a political party within the meaning of § 2 of the party law and, in the case of donations of the intended use, is printed on the receipt produced by the recipient.

² From the booking confirmation, the name and account number or other identification characteristic of the payer and the consignee, the amount, the day of booking and the actual implementation of the payment must be obvious. ³ In the cases referred to in point 2 (b) of the first sentence, the beneficiary must also submit the receipt made by the beneficiary. (2a) In the event of a disaster, the assistance shall be provided in the event of a disaster within a period which the supreme financial authorities of the Member States have to grant. Member States, in consultation with the Federal Ministry of Finance, who decide on an account of a third party to a national legal person under public law, a national public service or a public service pursuant to Article 5 (1) (9) of the Corporate tax law tax-exempt corporation, personal association or If the account of the third party has been held as a escrow account, the donations from the recipient to the recipient of the donation shall be sufficient to provide proof of the donation receipt issued to the respective donor. (3) As proof of the payment of membership fees to political parties within the meaning of § 2 of the Political Parties Act (§ 2 of the party law) the submission of cash deposit receipts, booking confirmations or Contributions receivings. (4) ¹ A body, association of persons or property designated in Section 5 (1) no. 9 of the Corporate Tax Law has duly recorded the appropriation of the grant and its appropriate use and has a double of the To keep the confirmation of receipt. ² In the case of benefits in kind and in the case of the waiver of the reimbursement of expenses, the records must also provide the basis for the value of the grant confirmed by the recipient.

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On § 13 of the Law

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§ 51 Flat-rate calculation of profits from wood use

(1) taxable persons who are not obliged to carry out the accounts for their holding, who do not determine the profit in accordance with Article 4 (1) of the Income Tax Act and whose area used for the forestry sector does not exceed 50 hectares, may, on request, (2) The flat-rate operating expenditure amounts to 55 per cent of the revenue from the recovery of the registered wood. (3) Insofar as wood is on the trunk is sold, the flat-rate operating expenditure is 20 percent of the revenue from the recovery of the standing wood. (4) The flat-rate operating expenditure referred to in paragraphs 2 and 3 shall mean all operating expenditure other than reafforestation costs and the reduction of the carrying amount for an economic good of trees (5) This provision shall not apply to the determination of the profit from the sale of forests and to the other revenue and the operating expenses directly related to it.

Footnote

(+ + + § 51: For application, see Section 84 (3a) + + +)

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On § 13a of the Law

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§ 52 (omitted)

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On § 17 of the Law

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Section 53 Costs of acquisition of certain shares in corporations

¹ In the case of shares in a capital company which were acquired before 21 June 1948, the final maximum values with which the shares in a tax-tax are to be used are to be used as acquisition costs within the meaning of Section 17 (2) of the Act. The opening balance in the German mark could have been adjusted to 21 June 1948; in the case of shares which were confiscated on 21 June 1948 as foreign assets, the sale of shares before the return of the disposal proceeds and for sale after the Return the value at the time of return as the acquisition cost. ² In the Land of Berlin, the position of 21 June 1948 is replaced by 1 April 1949; in the Saarland, the position of 21 June 1948 is replaced by the provisions of Section 43 (1) point 1 of the Law on the introduction of German law in the field of taxation, customs and customs duties, and Financial monopolies in Saarland from 30 June 1959 (BGBl. 339), in each case, 6 July 1959. Unofficial table of contents

Section 54 Forwarding of documents by the notaries

(1) ¹ Notaries shall send a certified copy of all documents incorporated or certified pursuant to Article 20 of the Tax Code, including the establishment, increase or reduction of capital, conversion or repayment of capital, or resolution of capital companies or the availability of shares in corporations. ² The same applies to documents which are to be sent for registration in the commercial register in the context of an application for a national branch of a capital company with registered office in another country. (2) ¹ The transcript shall be submitted within two weeks, from the date of acceptance or certification of the document. ² It is to be marked with the tax number with which the capital company is run at the tax office. ³ The deed of the document must be noted on the reserved copy of the document or on a retained copy. (3) The original document, a copy or a certified copy of the document may only be sent to the parties concerned. , if the copy of the document is sent to the tax office. (4) In the case of the disposal of shares in capital companies by a shareholder who is not subject to unlimited tax obligations under Section 1 (1) of the Law, the company is not liable for any liability in the case of the company. in addition to the tax office, which shall indicate when a previously existing financial institution is terminated unrestricted tax liability of the shareholder or, in the case of non-remunerated acquisition of the latter, was responsible for the taxation of the shareholder in accordance with Section 19 of the Tax Code.

Footnote

(+ + + § 54 (1) sentence 2: For the first application, see: Section 84 (3b) sentence 1 + + +)
(+ + + § 54 (4): For the first application, see Section 84 (3b) sentence 2 + + +)

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On § 22 of the Law

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Section 55 Determination of the yield from serenity in special cases

(1) The income of the right to a pension shall be determined in the following cases on the basis of the table referred to in Article 22 (1) sentence 3 (a), double letter bb of the law:

1.

in the case of bodies which began to run before 1 January 1955. ² In so doing, the year of the life of the pensioner, which was completed before 1 January 1955, shall be decisive;

2.

in the case of a person whose duration depends on the life of a person other than the person entitled to the pension. ² This shall be the determining factor at the beginning of the pension, in the case of point 1, the year of life of that person completed before 1 January 1955;

3.

in the case of glue, the duration of which depends on the lifetime of a number of persons. ² At the beginning of the pension, in the case of point 1, the year of life of the oldest person completed before 1 January 1955 shall be the determining factor if the right of retirement is the death of the person first dying, and the year of life of the youngest person, if that person is the person who is the first person. Pension rights with the death of the last dying person.

(2) ¹ The yield of the torrents, which are limited to a certain period of time (abbreviated glue), should be determined according to the life expectancy, taking into account the time limit. ² The yield component is shown in the table below. ³ Paragraph 1 shall apply accordingly.

Limitation of the term of the pension to ... Years from the beginning of the retirement pension (from 1 January 1955, if the pension has started to run before that date) The proportion of earnings shall be subject to the provisions of column 3... Percentage of income is shown in the table in § 22 No. 1 sentence 3 (a), double letter bb of the law, if the pensioner at the beginning of the retirement pension (before 1 January 1955, if the pension started to run before that date) (has) the ... th year of life had completed 123

1	0	Not applicable
2	1	Not applicable
3	2	97
4	4	92
5	5	88
6	7	83
7	8	81
8	9	80
9	10	78
10	12	75
11	13	74
12	14	72
13	15	71
14-15	16	69
16-17	18	67
18	19	65
19	20	64
20	21	63
21	22	62
22	23	60
23	24	59
24	25	58
25	26	57
26	27	55
27	28	54
28	29	53
29-30	30	51
31	31	50
32	32	49
33	33	48
34	34	46
35-36	35	45
37	36	43
38	37	42
39	38	41
40-41	39	39
42	40	38
43-44	41	36
45	42	35
46-47	43	33
48	44	32
49-50	45	30
51-52	46	28
53	47	27
54-55	48	25
56-57	49	23
58-59	50	21
60-61	51	19
62-63	52	17
64-65	53	15
66-67	54	13
68-69	55	11
70-71	56	9
72-74	57	6
75-76	58	4
77-79	59	2
From 80	The income share is always found in the table in § 22 No. 1 sentence 3 (a), double letter bb of the law.

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On § 25 of the Law

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Section 56 Tax declaration

¹ Unlimited taxable persons have to make an annual income tax return for the previous calendar year (assessment period) in the following cases:

1.

Spouses where the conditions of § 26 (1) of the Act have been fulfilled in the assessment period and none of them elects the individual assessment pursuant to Article 26a of the Act,

a)

if none of the spouses referred to income from non-self-employed work, of which a tax withdrawal has been made, and the total amount of the income is more than two times the basic free amount in accordance with Article 32a (1), second sentence, point 1 of the law is in the form in force,

b)

if at least one of the spouses has obtained income from non-self-employed work, from which a tax withdrawal has been made, and an apportionment is contemplated in accordance with Article 46 (2) (1) to (7) of the Act;

2.

persons who have not been subject to the conditions laid down in Article 26 (1) of the Law during the assessment period,

a)

if the total amount of the income has exceeded the basic allowance in accordance with the second sentence of Article 32a (1) of the Act, as amended, and in the case of non-self-employed persons from which a tax withdrawal has been made , is included,

b)

where the total amount of the income includes income from non-self-employed persons, of which a tax withdrawal has been made, and an apportionment is contemplated in accordance with Article 46 (2) (1) to (6) and (7) (b) of the Act.

² A tax return shall also be made if a remaining loss of losses has been established at the end of the previous assessment period.

Footnote

(+ + + § 56: For application, see Section 84 (11) + + +) Unofficial table of contents

§ § § 57 to 59 (omitted)

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§ 60 Documents on tax return

(1) ¹ The tax return is a copy of the balance sheet, which is based on the figures of the accounts, in the event of the opening of the holding, a copy of the opening balance sheet, if the profit is determined in accordance with § 4 (1), § 5 or § 5a of the law. and an electronic transmission pursuant to § 5b (2) of the Act is not required. ² In the case of books which comply with the principles of double accounting, a profit and loss account shall be included. (2) ¹ Where the balance sheet contains estimates or amounts which do not comply with the tax provisions, such approaches or amounts shall be adjusted by means of additions or remarks to the tax provisions. ² The taxable person may also provide a balance sheet (tax balance) corresponding to the tax provisions. (3) ¹ Where an Annex, a management report or an audit report is available, a copy of the tax return shall be attached. ² In the case of the profit determination according to § 5a of the Act, the special list shall be attached in accordance with Section 5a (4) of the Law of the Tax Declaration. (4) ¹ If the profit in accordance with section 4 (3) of the Act is determined by the surplus of operating income over the operating expenditure, the revenue surplus invoice shall be transmitted by data transmission in accordance with the officially prescribed data record. ² In order to avoid unreasonable hardship, the financial authority may, on request, waive electronic transmission; in this case, the tax return shall be accompanied by a profit determination in accordance with the form of the form prescribed. ³ Section 150 (7) and (8) of the Tax Code shall apply accordingly.

Footnote

(+ + + § 60 (1) and 4: For the first application, see: Section 84 (3d) + + +)

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To § § 26a and 26b of the Act

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Section 61 Application for a half-way distribution of deduction amounts in the case of section 26a of the Act

If the spouses cannot jointly submit the application in accordance with Article 26a (2) of the Act, because one of the spouses is not in a position to do so for compelling reasons, the tax office may consider the request of the other spouse to be sufficient.

Footnote

(+ + + § 61: For application cf. Section 84 (11) + + +) Unofficial table of contents

§ § 62 to 62c (omitted)

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§ 62d Application of § 10d of the law in the apportionment of spouses

(1) ¹ In the case of the individual assessment of spouses (Article 26a of the Law), the taxable person may also claim the loss in the form of a loss in accordance with § 10d of the Act for losses of the periods of assessment in which the spouses are co-operating pursuant to Section 26b of the Law. have been assessed. ² In this case, the loss of income may only be claimed for losses incurred by the individual spouse. (2) ¹ In the case of the compassion of spouses (§ 26b of the law), the taxable person can also claim the loss in accordance with § 10d of the law for losses of those assessment periods in which the spouses according to section 26a of the law are individually have been assessed. ² In the case of the conscription of spouses (§ 26b of the law) in an assessment period in which negative income is returned pursuant to § 10d (1) of the Act, the remaining negative shall be negative after application of Section 10d (1) of the Law. Income for the loss contribution under Section 10d (2) of the Law at the time of investment not taking place, in which the spouses are to be divided according to the ratio in which the losses incurred by the individual spouse are in the predisposition period of the loss of loss.

Footnote

(+ + + § 62d: For application cf. Section 84 (11) + + +) Unofficial table of contents

§ 63 (omitted)

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§ 33 of the Law

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Section 64 Proof of disease costs

(1) The taxable person has to provide proof of the compulsory frequency of expenses incurred in the event of illness:

1.

by a regulation of a doctor or a medical practiser for medical, medical and medical aids (§ § 2, 23, 31 to 33 of the Fifth Book of Social Code);

2.

by an official medical certificate or a medical certificate from a medical service of the health insurance (§ 275 of the Fifth Book of the Social Code) for

a)

a bath or healing cure; in the case of a precarceration, there is also the risk of a disease to be averted by the cure, in the case of a climatic cure of the health resort, and the expected duration of the course of the spa,

b)

a psychotherapeutic treatment; the continuation of treatment after the expiry of the grant by the health insurance is the same at the beginning of the treatment,

c)

a medically necessary foreign accommodation of a child of the taxpayer who is suffering from dyslexia or other disabilities,

d)

the need to take care of the taxable person by an accompanying person, provided that he does not already result from the proof of disability in accordance with Article 65 (1) (1),

e)

medical aids which are to be regarded as general commodities of daily life within the meaning of section 33 (1) of the Fifth Book of the Social Code,

f)

scientifically unrecognised treatment methods, such as B. Fresh and dry cell treatments, oxygen, chelation and autotherapy.

² The proof to be provided in accordance with the first sentence must have been issued prior to the commencement of the medical treatment or the acquisition of the medical aid;

3.

by a certificate issued by the attending hospital doctor for visiting trips to a spouse or child of the taxable person who is in hospital for a longer period of time, confirming that the visit of the taxable person to the cure or alleviation of a disease.

(2) The competent health authorities shall, at the request of the taxable person, issue the health certificates, opinions or certificates necessary for the purposes of taxation.

Footnote

(+ + + § 64: For application, see Section 84 (3f) + + +)

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To § 33b of the Law

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Section 65 Proof of disability

(1) The taxable person has to provide proof of disability:

1.

in the case of a disability, the degree of which is determined at least 50, by presenting an identity card in accordance with the ninth Book of the Social Code or by the authority competent pursuant to Section 69 (1) of the Book of the Social Code of the ninth Book of Social Law,

2.

in the case of a disability, the degree of which is less than 50, but at least 25,

a)

by a certificate issued by the competent authority pursuant to § 69 (1) of the Ninth Book of the Social Code, pursuant to Section 69 (1) of the Ninth Book of the Social Code, which contains a statement as to whether or not the disability is to be has had a permanent impact on physical mobility or is based on a typical occupational disease, or

b)

if, on account of his disability, he is responsible for pensions or other current payments in accordance with the statutory provisions, by the pension certificate or by the notification of the other current references.

(2) ¹ The health features "blind" and "helpless" have the taxable person by means of a badger according to the ninth book Social Code, which is marked with the "BI" or "H" signs, or by a communication according to § 69 (1) of the Ninth. The competent authority of the Social Security Code, which contains the relevant findings. ² In accordance with the Eleventh Book of Social Code, the Twelfth Book of the Social Code or these corresponding legal provisions, the designation "H" is the same as that in nursing grade III; this is due to the submission of the (3) The taxable person shall submit the documents referred to in paragraphs 1 and 2 together with his tax declaration or his application for wage tax reduction of the financial authority. (4) ¹ If the disabled person is deceased and if his legal successor is unable to present the documents in accordance with paragraphs 1 and 2, an expert opinion of the competent authorities in accordance with § 69 (1) of the German Social Code shall be sufficient to prove that the person has passed the documents in accordance with paragraphs 1 and 2. Authority. ² This opinion shall be obtained by the financial authority. Unofficial table of contents

§ § 66 and 67 (omitted)

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To § 34b of the Law

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§ 68 Use rate, operational reports, operating plant

(1) ¹ The rate of use shall be fixed periodically by the financial authority for a period of ten years. ² It must correspond to the uses which can be achieved in a sustainable way, taking into account the full yield of the forest in cubic metres (fixed meters). (2) ¹ The set of rates of use shall be based on an officially recognised operational report or plant which is to be drawn up at the beginning of the marketing year starting from the period of ten years. ² It is to be forwarded to the financial authority within one year after this date. ³ If the period for which it was drawn up does not directly follow the previous period of the determination of use, it shall be set up at the latest at the beginning of the marketing year of the damage event. (3) ¹ An operational opinion within the meaning of paragraph 2 shall be officially recognised if the recognition is issued by an authority or a body of public law of the country in which the forestry operation is situated. ² The countries determine which authorities or bodies of public law have the recognition of such recognition.

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To § 34c of the Law

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§ 68a Income from several foreign states

¹ The foreign tax paid and paid for the income from a foreign country and reduced by an accrued reduction claim is to be calculated only up to the amount of the German tax paid on the income from this foreign country. State is not required. ² Where the income comes from a number of foreign countries, the maximum amounts of foreign tax which can be credited shall be calculated separately for each individual foreign country. Unofficial table of contents

Section 68b Proof of the amount of foreign income and taxes

¹ The taxable person shall have proof of the amount of foreign income and on the fixing and payment of foreign taxes by presenting appropriate documents (e.g. Tax notice, receipt of payment). ² If these documents are written in a foreign language, a certified translation into the German language may be required. Unofficial table of contents

§ § 68c and 69 (omitted)

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§ 46 of the Law

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§ 70 Compensation of hardships in certain cases

¹ In the cases of Article 46 (2) (1) to (7) of the Act, the income taxable income from which the tax deductible has not been paid by the working wage and which are not subject to the provisions of Section 32d (6) of the Law of the Tariff If income tax has been subject to a total of more than 410 euros, the income shall be deducted from the amount by which the designated income, reduced by the amount of the retirement pension paid on it (Section 24a of the Law) and the amount referred to in Article 13 (3) the amount to be taken into account by the law, which is less than 820 euros (compensatory amount). ² The amount compensatory amount shall not exceed the amount of income reduced in accordance with the first sentence.

Footnote

(+ + + § 70: For application, see Section 84 (3g) + + +) Unofficial table of contents

§ § 71 and 72 (omitted)

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On § 50 of the Law

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Section 73 (omitted)

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To § 50a of the law

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Section 73a Definitions

(1) In the sense of § 50a (1) (4) of the Act, such persons are associations of persons who have their management or their registered office within the scope of the law. (2) Copyright within the meaning of Section 50a (1) (3) of the Law are rights which are in accordance with the Copyright Act of 9 September 1965 (BGBl. 1273), as last amended by the Law of 7 December 2008 (BGBl I). No. 2349), as amended. (3) Industrial property rights within the meaning of Section 50a (1) (3) of the Act are rights which are subject to the conditions laid down in

1.

of design law,

2.

of the Patent Law,

3.

of the Utility Model Law, or

4.

of the trademark law

are protected.

Footnote

(+ + + § 73a: For the first application, see: Section 84 (3h) + + +) Unofficial table of contents

Section 73b (omitted)

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§ 73c Time of inflow within the meaning of § 50a (5) sentence 1 of the Act

The remuneration within the meaning of Section 50a (1) of the Law shall be paid to the creditor

1.

in the case of payment, settlement or credit: in the case of payment, settlement or crediting;

2.

in the case of a delay in payment of the debtor's payment due to a temporary insolvency: in the case of payment, settlement or credit;

3.

in the case of advances, in the case of payment, settlement or crediting of the advances.

Footnote

(+ + + § 73c: For the first application, see Section 84 (3h) + + +) Unofficial table of contents

§ 73d Records, retention obligations, tax supervision

(1) ¹ The debtor of the remuneration within the meaning of Section 50a (1) of the Act (debtor) has to keep special records. ² The records must be clear:

1.

Name and apartment of the creditor limited to tax (tax debtor),

2.

the level of remuneration in euros;

3.

the amount and nature of the operating expenditure or advertising costs deducted from the tax deduction;

4.

the date on which the remuneration has been paid to the debtor,

5.

The amount and timing of the performance of the tax withheld.

³ In cases of § 50a (3) of the Law, he has the operating expenses or advertising costs deducted from the tax base of the tax deduction and the nationality of the limited taxable creditor in one for the Federal Central Office for (2) In the case of the debtor's apportionment of income tax (corporation tax) and in the case of external audits carried out on the debtor, it is also necessary to check whether the taxes are in accordance with the regulations and whether the debtor is responsible for the income tax. have been removed.

Footnote

(+ + + § 73d para. 1: For the first application, see Section 84 (3h) + + +) Unofficial table of contents

§ 73e withholding, abduction and registration of the tax on remuneration within the meaning of § 50a (1) and (7) of the Act (§ 50a (5) of the Act)

¹ The debtor has the tax on remuneration within the meaning of Section 50a (1) of the Act, entitled "Tax withdrawal of allowances within the meaning of § 50a (1) of the Income Tax Act", held within a calendar quarter, in each case until the end of the calendar quarter. for the tenth day of the month following the calendar quarter, to the Federal Central Office for Taxes. ² Until the same date, the debtor has a tax declaration on the creditor, the amount of the remuneration within the meaning of Section 50a (1) of the Act, the amount and type of the tax deduction from the tax deduction. The amount of the operating expenditure or advertising costs and the amount of the tax deduction should be transferred. ³ Sentence 2 shall apply mutatily if a tax withdrawal is not to be effected on the basis of the provision of the first sentence of Article 50a (2) or (4) sentence 1 of the Act or, pursuant to an agreement for the avoidance of double taxation, not or not in full. . ⁴ The tax declaration is to be transmitted electronically according to the officially prescribed form in accordance with the tax data transfer ordinance of 28 January 2003 (BGBl. 139), as amended by the Regulation of 20 December 2006 (BGBl I). 3380), in the current version. ⁵ Upon request, the Federal Central Office for Taxes may waive an electronic transmission in order to avoid unreasonable hardship; in this case, the tax declaration must be signed by the debtor or by a person entitled to represent his/her representation. ⁶ If it is doubtful whether the creditor is subject to a limited or unlimited duty, the debtor may not withhold the tax unless the creditor is required to do so by means of a certificate issued by the creditor in accordance with the provisions of the tax law applicable to the creditor. Taxation of his income tax office proves that he is subject to unlimited taxation. ⁷ The rates 1, 2, 4 and 5 shall apply in accordance with the tax in accordance with Section 50a (7) of the Act, on the understanding that:

1.

the tax is to be paid to the tax office and must be registered with the tax office, which has ordered the tax deduction; and

2.

in the case of an appropriate order, the tax retained within one month must be notified and deducted in each case up to the tenth anniversary of the following month.

Footnote

(+ + + § 73e: For application cf. Section 84 (3h) + + +) Unofficial table of contents

Section 73f Tax withdrawal in the cases of § 50a (6) of the Act

¹ The debtor of the remuneration for the use or the right to use of copyright within the meaning of § 50a (1) (3) of the Act does not need to apply the tax default if he does not pay these allowances to the only creditors (tax debtors), who are subject to limited liability, but abducted to the company for musical performance and mechanical reproduction rights (Gema) or to another legal entity, and the supreme financial authorities of the countries with Consent of the Federal Ministry of Finance to agree that this other Legal entities shall replace the debtor. ² In this case, the Gema or the other legal entity shall carry out the tax withdrawal; § 50a (5) of the Act as well as § § 73d and 73e shall apply accordingly.

Footnote

(+ + + § 73f sentence 1: For the first application, see: Section 84 (3h) + + +) Unofficial table of contents

§ 73g Disclaimer

(1) If the tax is not retained or deducted, the Federal Central Office for Taxation or the competent tax office shall be liable for the tax by the debtor, in the cases of § 73f of the legal entity designated there, by the notice of liability (2) Delivery of the liability notice to the debtor is not required if the debtor regulates the retained tax to the Federal Central Office for Taxation or the Tax Office in order to obtain the tax. (§ 73e) or if he or she before the Federal Central Office for Taxation or the Tax Office or an audit officer of the Federal Central Office for Taxation or the Office of the Financial Office has acknowledged in writing his obligation to pay the tax.

Footnote

(+ + + § 73g: For the first application, see Section 84 (3h) + + +)

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§ 51 of the Law

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§ § 74 to 80 (omitted)

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§ 81 Freedom of assessment for certain assets of fixed assets in the coal and ore mining industry

(1) ¹ Taxable persons who determine the profit in accordance with § 5 of the Act may, in the case of abuseable assets of the fixed assets in which the conditions referred to in paragraphs 2 and 3 are available, in the marketing year of the acquisition or -production and special depreciation in the following four marketing years, and

1.

in the case of movable assets of fixed assets up to a total of 50 per cent,

2.

in the case of fixed assets, up to a total of 30 per cent

the cost of acquisition or production. ² Article 9a applies accordingly. (2) The condition for the application of paragraph 1 shall be:

1.

that the economic assets

a)

in the civil engineering operation of the coal, coal, lignite and ore mining operations

aa)

for the construction of new conveyor shaft systems, also in the form of connection shaft systems,

bb)

for the construction of new shafts and for the extension of the mine building and the expansion of the water retention of existing shaft systems due to water inflows from installations which are not in use,

cc)

for rationalization measures in the main shaft, the blind, the track and the demolition, the track propulsion, the extraction, the sales management, the ropeway, weather management and water retention as well as in the preparation,

dd)

for the summary of several conveyor shaft systems to form a single conveyor shaft installation or

ee)

for the reconnection of abandoned pit fields and field parts,

b)

in the open-cast mine of the lignite and Erzbergbaues

aa)

for the development of new open-cast mines, also in the form of connection bulbs,

bb)

for rationalization measures in day-to-day opencast mines,

cc)

in the case of the transition to the open-cast mine for the release and exploitation of the storage site, or

dd)

for the resumption of decommissioned open-cast mines

shall be purchased or manufactured, and

2.

that the eligibility of these projects has been certified by the supreme state authority or by the body designated by it in agreement with the Federal Ministry of Economics and Technology.

(3) The amortisation referred to in paragraph 1 shall be subject to the following conditions:

1.

in the cases referred to in paragraph 2 (1) (a) in the case of assets held in fixed assets under days and in respect of the assets of fixed assets referred to in Appendix 5 to this Regulation,

2.

in the cases referred to in paragraph 2 (1) (b), in the case of the assets of the mobile fixed assets referred to in Appendix 6 to this Regulation.

(4) The amortisation referred to in paragraph 1 may be used, for the purposes of this Regulation, exclusively for the territory referred to in Article 3 of the agreement

1.

economic goods purchased or produced before 1 January 1990;

2.

a)

, after 31 December 1989 and before 1 January 1991, economic goods produced or produced,

b)

Prior to 1 January 1991, deposits paid on acquisition costs and partial production costs incurred,

if the taxable person has appointed or commenced production before 1 January 1990. (5) In the case of the projects referred to in paragraph 2 (1) (b), the projects referred to in paragraph 2 (1) (b) may fall within the scope of this Regulation before 1 January 1990. only the costs of the area referred to in Article 3 of the agreement referred to in Article 3 of the agreement shall be treated as immediately deductible operating expenses for the period of up to 50%. Unofficial table of contents

§ 82 (omitted)

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Section 82a Increased dislocations of manufacturing costs and special treatment of maintenance costs for certain installations and facilities in buildings

(1) ¹ The taxable person may be subject to the costs of production

1.

for measures necessary for the connection of a building situated in the country to a district heating supply, including the connection to the heating system, if the district heating supply is predominantly made up of combined heat and power plants, the incineration of waste or for the recovery of waste heat,

2.

for the installation of heat pump systems, solar heating systems and heat recovery systems in a building located in the country, including the connection to the heating system,

3.

for the construction of wind turbines, where the energy generated by these installations is predominantly either directly or through the provision of electricity from the taxable person from an electricity supply undertaking to supply a power supply to a the taxable person's building situated within the country, including the connection to the pension scheme of the building,

4.

for the construction of installations for the production of gas produced from plant or animal waste by fermentation in the absence of oxygen, if this gas is used to heat a building of the taxable person situated in the territory of the country or to the water is used in such a building of the taxable person, including the connection to the supply system of the building,

5.

for the installation of a hot water system for the supply of more than one tapping point and a central heating system or in a central heating and hot water system for the installation of a boiler, a burner, a central heating system, a central heating system and a central heating system for the installation of a boiler. Control equipment, a heat-emitting device and a change in the exhaust system in a building situated in the country or in a condomitic dwelling situated in the country where the measure has not been completed by the end of ten years since completion this building has been started,

In place of the deductions for wear in the year of manufacture and in the following nine years to be measured in accordance with § 7 (4) or (5) or § 7b of the Law, respectively, and in each case up to 10 percent. ² At the end of those ten years, a residual value which is still present shall be added to the cost of the building or to the value of the building or its value; the further dislocations for wear shall be uniform throughout the whole of the period of the building. The building shall be calculated according to the amount and the percentage of the building which shall be applicable to the building. ³ The condition for the use of the increased offsets is that the building has been completed in the cases referred to in point 1 before 1 July 1983; the condition is not required if the connection does not already exist in connection with the construction of the building. of the building. (2) The increased offsets cannot be carried out if an investment allowance is granted for the same measure. (3) ¹ If the costs of a measure within the meaning of paragraph 1 are maintenance costs and are incurred in the case of an apartment used for domestic purposes in the home, the value of which is no longer taxed, and, in the cases referred to in paragraph 1, 1. the conditions set out in the third sentence of paragraph 1 may be deducted from expenditure such as special expenditure and shall be distributed evenly over the year in which the works have been completed and for the following nine years. ² The same applies to expenses for the purchase of new individual stoves for an apartment if no central heating system is available and the apartment has been completed for at least ten years. ³ Section 82b (2) and (3) shall apply accordingly. Unofficial table of contents

Section 82b Treatment of greater maintenance costs in residential buildings

(1) ¹ The taxable person may, by way of derogation from § 11 (2) of the Act, pay more expenses for the maintenance of buildings which, at the time of the performance of the maintenance effort, are not part of an operating property and are primarily used for residential purposes. two to five years evenly. ² A building mainly serves residential purposes if the floor area of the residential area is more than half of the total useful area. ³ Garages belonging to the building shall be treated without regard for their actual use as residential purposes, provided that they cannot be placed under a passenger car for each dwelling located in the building. ⁴ Spaces for the accommodation of other motor vehicles shall always be treated as non-residential. (2) ¹ If the building is sold during the distribution period, the part of the conservation effort which has not yet been taken into consideration shall be dismissed in the year of disposal as a cost of advertising. ² The same shall apply where a building is placed in an operating assets or is no longer used for the purpose of providing information. (3) If the building is owned by a number of persons, the maintenance effort referred to in paragraph 1 shall be applied by all the owners. over the same period. Unofficial table of contents

§ § 82c to 82e (omitted)

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§ 82f Freedom of assessment for merchant ships, for ships used for sea fishing, and for aircraft

(1) ¹ Taxable persons who determine the profit in accordance with § 5 of the Act may, in the case of merchant ships registered in a domestic maritime register, in the marketing year of the purchase or manufacture and in the four following marketing years Special depreciation of up to a total of 40 percent of the cost of purchase or production. ² Article 9a applies accordingly. (2) In the case of the purchase of a merchant vessel, paragraph 1 shall apply only if the merchant ship is in unused condition before 1 January 1996, from the manufacturer or after 31 December 1995 until the end of the fourth period of time. Year of completion of the following year was acquired. (3) ¹ The use of the amortisation referred to in paragraph 1 shall be permitted only on condition that the merchant ships are not sold within a period of eight years from the date of their purchase or manufacture. ² In the case of shares in merchant ships, this shall apply. (4) The amortisation referred to in paragraph 1 may already be used for deposits on acquisition costs and in the case of part-production costs. (5) ¹ The amortisation referred to in paragraph 1 may be used only if the merchant vessel is purchased or manufactured before 1 January 1999 and the contract of sale or construction contract has been concluded before 25 April 1996. ² In the case of taxable persons entering into a company within the meaning of the first sentence of Article 15 (1) (1) (2) and (3) of the Income Tax Law after the conclusion of the Shipbuilding Contract (signature of the main contract), special depreciation shall be permitted only, if they accede to the company before 1 January 1999. (6) ¹ The provisions of paragraphs 1 to 5 shall apply to vessels operating in the sea fisheries sector. ² For aircraft manufactured by the taxable person or purchased in an unused condition by the manufacturer, and for the commercial carriage of persons or property in international air transport or for use in other cases In accordance with the provisions of paragraphs 1 and 3 to 5, paragraphs 1 and 3 to 5 shall apply in accordance with the condition that the entry into a national maritime register shall be replaced by the entry into the German aircraft roll, to the place of the Maximum rate of 40 per cent a maximum of 30 per cent and in the provision of paragraph 3 to replace the period of eight years for a period of six years. Unofficial table of contents

§ 82g Increased dislocations of manufacturing costs for certain construction measures

¹ The taxable person may depart from the production costs of modernisation and repair measures referred to in Article 177 of the Construction Code, not covered by grants from remediation or development grants, as well as for measures taken by the Maintenance, renewal and proper use of a building which is to be preserved because of its historical, artistic or urban architectural significance, and to which the owner is to be provided in addition to certain The Commission has undertaken to modernise the Community in order to: Buildings in a formally defined redevelopment area or urban development area have been applied, in place of the dislocations for wear in the year of manufacture and in accordance with § 7 (4) or (5) or § 7b of the Law. in each of the following nine years, up to 10 percent. ² Section 82a (1) sentence 2 shall apply accordingly. ³ The first sentence shall apply where the taxable person submits a certificate from the competent municipal authority that he has carried out building measures within the meaning of the first sentence; he has been granted grants from redevelopment or development assistance, the certificate shall also contain the level of the certificate. Unofficial table of contents

§ 82h (omitted)

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§ 82i Increased dislocations of manufacturing costs in building monuments

(1) ¹ In the case of a building which is a building monument according to the respective national regulations, the taxable person may be liable to the production costs for construction measures, which according to the type and scope for the maintenance of the building as a building monument and to its meaningful Use shall be required and which have been carried out after consultation with the body referred to in paragraph 2, in place of the dislocations for wear in the year of manufacture and in the nine following referred to in Article 7 (4) of the Law years in each case up to 10 percent. ² Meaningful use is only to be assumed if the building is used in such a way that the preservation of the building's worth of protection is guaranteed for the duration. ³ In the case of a building part which is a building monument in accordance with the relevant national legislation, the sentences 1 and 2 shall be applied accordingly. ⁴ In the case of a building which alone does not meet the requirements for a building monument, but is part of a building group or a complete plant, which is protected as a unit in accordance with the respective country law, the increased It shall be carried out on the basis of the production costs of the parts of the buildings and the measures necessary for the conservation of the protective appearance of the group or plant in accordance with the nature and scope of the present invention. ⁵ Article 82a (1) sentence 2 shall apply mutas. (2) The increased dislocations may be used only if the taxable person is subject to the conditions set out in paragraph 1 for the building or the part of the building and for the necessity of the Production costs shall be determined by means of a certificate issued by the competent authority or designated by the State Government. Unofficial table of contents

§ 83 (omitted)

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Final provisions

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Section 84 Application requirements

(1) The above-mentioned version of this Regulation shall, unless otherwise specified in the following paragraphs, apply for the first time for the period of assessment 2012. (1a) § 1 in the version of Article 2 of the Law of 18 July 2014 (BGBl. 1042) shall apply in all cases where the income tax is not yet finally fixed. (1b) § 7 of the Income Tax Implementing Regulation 1997, as amended by the Notice of 18 June 1997 (BGBl. 1558) is to be applied last for the marketing year ending before 1 January 1999. (1c) § § 8 and 8a of the Income Tax Implementing Regulation 1986, as amended by the Notice of 24 July 1986 (BGBl. 1239) shall last for the marketing year which ends before 1 January 1990. (2) ¹ Article 8c (1) and (2), third sentence, as amended by this Regulation, shall be applied for the first time in respect of marketing years beginning after 31 August 1993. ² § 8c (2) sentences 1 and 2 shall apply for the first time for marketing years beginning after 30 June 1990. ³ For marketing years which began before 1 May 1984, Section 8c (1) and (2) of the Income Tax Implementing Regulation 1981 is in the version of the Notice of 23 June 1982 (BGBl. (2a) § 11c (2) Sentence 3 shall apply for the first time to the marketing year ending after 31 December 1998. (2b) § 29 (1) shall also apply for assessment periods prior to 1996, in so far as the cases in which claims are made shall apply. Insurance contracts after 13 February 1992 for the purpose of redeeming or securing loans have not yet been indicated. (3) § 29 (3) to (6), § § 31 and 32 are in force before 1 January 1996 for prior to that date contributions made to building societies last for the investment period of 2005. (3a) § 51 in the version of Article 2 of the Law of 1 November 2011 (BGBl. 2131) shall be applied for the first time in respect of the marketing year beginning after 31 December 2011. (3b) ¹ § 54 (1) sentence 2, as amended by Article 1a of the Law of 20 December 2007 (BGBl. I p. 3150) shall be applied for the first time for operations after 31 December 2007. ² § 54 (4), as amended by Article 2 of the Law of 7 December 2006 (BGBl. I p. 2782) shall be applied for the first time in respect of shares in capital companies which are assessed after 31 December 2006. (3c) § 56 as amended by Article 10 of the Law of 29 December 2003 (BGBl. I p. 3076) is to be applied for the first time for the assessment period 2004. (3d) § 60 (1) and (4) as amended by Article 2 of the Law of 20 December 2008 (BGBl. 2850) is to be applied for the first time for marketing years (profit periods) beginning after 31 December 2010. (3e) § 62d (2) sentence 2, as amended by Article 2 of the Law of 22 December 2003 (BGBl. 2840) shall apply for the first time to losses incurred in the assessment period of 2003 from the assessment period. (3f) § 64, paragraph 1, as amended by Article 2 of the Law of 1 November 2011 (BGBl. 2131) shall apply in all cases in which the income tax is not yet established. (3g) § 70, as amended by Article 24 of the Law of 25 July 2014 (BGBl. I p. 1266) is to be applied for the first time as from the 2014 assessment period. (3h) ¹ § § 73a, 73c, 73d para. 1 as well as § § 73e and 73f sentence 1 in the version of Article 2 of the Law of 19 December 2008 (BGBl. 2794), to be applied for the first time to remuneration that is due to be paid after 31 December 2008. ² By way of derogation from the first sentence, § 73e sentences 4 and 5 are in the wording of Article 2 of the Law of 19 December 2008 (BGBl. 2794), to be applied for the first time to remuneration which is due to be paid after 31 December 2009. ³ Section 73e, sentence 4, as amended by the Notice of 10 May 2000 (BGBl. 717) shall be applied last time to allowances to be paid prior to 1 January 2010. ⁴ § 73d (1) sentence 3, 73e, sentences 1, 2 and 5, as well as § 73g (1) and (2), as amended by Article 9 of the Law of 10 August 2009 (BGBl). 2702) are to be applied for the first time to remuneration that is due to be paid after 31 December 2013. ⁵ Section 73a (3) in the version in force on 30 December 2014 shall be applied for the first time as from 1 January 2014. ⁶ § 73e sentence 7 in the version in force on 31 July 2014 applies for the first time to remuneration for which the tax withdrawal has been ordered after 31 December 2014. (3i) § 80 of the Income Tax Implementing Regulation 1997, as amended by the Notice of 18 June 1997 (BGBl. 1558) shall last for the marketing year which ends before 1 January 1999. (4) ¹ Section 82a shall apply to the facts which have been carried out in the territory referred to in Article 3 of the Agreement after 31 December 1990 and before 1 January 1992. ² The facts which have been carried out within the scope of this Regulation only by the territory referred to in Article 3 of the agreement shall be:

1.

§ 82a (1) and (2) in the case of production costs for installation of installations and installations within the meaning of paragraph 1 (1) to (5) of this paragraph, which have been completed after 30 June 1985 and 1 January 1992,

2.

Section 82a (3), first sentence, from the 1987 assessment period, in respect of the maintenance effort for works completed before 1 January 1992,

3.

Section 82a (3), second sentence, from the 1987 assessment period, in respect of charges for individual stoves purchased before 1 January 1992;

4.

Section 82a (3), first sentence, as amended by the notice of 24 July 1986, to be applied in respect of investment periods prior to 1987 in the event of a maintenance effort for works completed after 30 June 1985,

5.

Section 82a (3), second sentence, as amended by the notice of 24 July 1986, to be applied in respect of investment periods prior to 1987 in the case of charges for individual stoves purchased after 30 June 1985,

6.

§ 82a in the case of expenses for installations and installations completed before 1 July 1985, in the versions in force before that date.

(4a) ¹ Section 82b of the Income Tax Implementing Regulation 1997, as amended by the Notice of 18 June 1997 (BGBl. 1558), it should be applied last time to the conservation effort which occurred before 1 January 1999. ² § 82b in the version of Article 10 of the Law of 29 December 2003 (BGBl. I p. 3076) is to be applied for the first time to the maintenance costs incurred after 31 December 2003. (4b) § 82d of the Income Tax Implementing Regulation 1986 is applicable to economic goods as well as to the developed and newly manufactured parts of the building , which, within the scope of this Regulation, have been produced or obtained exclusively from the territory referred to in Article 3 of the Agreement after 18 May 1983 and before 1 January 1990. (5) § 82f (5) and (7) sentence 1 of the Income tax-Implementing Regulation 1979 in the version of the notice of 24 September 1980 (BGBl. 1801) is to be applied last for the marketing year preceding the marketing year for which § 15a of the Law is to be applied for the first time. (6) ¹ § 82g shall apply to measures which have been concluded after 30 June 1987 and before 1 January 1991 within the scope of this Regulation only by the area referred to in Article 3 of the Agreement. ² In the case of measures concluded before 1 July 1987 within the scope of this Regulation exclusively for the territory referred to in Article 3 of the Agreement, Section 82g shall continue to apply in the version in force before that date. (7) ¹ § 82h in the case of the Regulation of 19 December 1988 (BGBl. 2301), amended, for the first time, to measures concluded after 30 June 1987 within the scope of this Regulation, excluding the area referred to in Article 3 of the Agreement, and the last for which the The conservation effort which arose before 1 January 1990, within the scope of this Regulation, exclusively for the territory referred to in Article 3 of the Agreement, should be applied in such a way as to ensure that the part of the territory not yet taken into consideration Conservation effort in the year in which the building was last used for the purpose of providing information, as Operating expenses or advertising costs must be deducted. ² In the case of measures which have been concluded before 1 July 1987 within the scope of this Regulation only from the territory referred to in Article 3 of the Agreement, § 82h shall continue in the version in force before that date. (8) § 82i shall apply to the production costs of construction measures which, after 31 December 1977 and before 1 January 1991, fall within the scope of this Regulation only to the territory referred to in Article 3 of the agreement (9) § 82k of the Income Tax Implementing Regulation 1986 is on The conservation effort which arose before 1 January 1990, within the scope of this Regulation, exclusively for the territory referred to in Article 3 of the Agreement, should be applied in such a way as to ensure that the part of the territory not yet taken into consideration Maintenance costs in the year in which the building was last used for the purpose of making the arrival of the building, as operating expenditure or advertising costs. (10) ¹ In Annex 3 (to section 80 (1)), point 26 shall be applied for the first time in respect of the marketing year beginning after 31 December 1990. ² For marketing years beginning before 1 January 1991, the number 26 in Appendix 3 shall apply in the version in force before that date. (11) § 56, first sentence, point 1, § § 61 and 62d, as amended by Article 2 of the Law of 1 November 2011 (BGBl. 2131) are to be applied for the first time for the 2013 assessment period. Unofficial table of contents

§ 85 (non-representable)

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Appendix 1 (omitted)

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Annexes 2 to 4 (omitted)

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Annex 5 (to § 81 (3) (1))
List of assets of fixed assets for days within the meaning of § 81 (3) (1)

(Fundstelle: BGBl. I 2000, 733) The freedom of valuation of § 81 may be used in the civil engineering operation of the coal, coal, lignite and ore mining operations for the assets of fixed assets over the following days, which are to be found in the following, with the Mine operation under days directly related to the promotion, rope journey, water management and weather management as well as the processing of the mineral used equipment and facilities belong:

1.

Conveyor systems and facilities, including chess hall, hanging tank, wagon circulation and loading facilities, as well as facilities for mountain and pit timber industry,

2.

Facilities and facilities of the weather management and water management,

3.

Washing chew as well as facilities of the mine lamp economy, the mine rescue system and the first aid,

4.

Sieberei, laundry and other processing plants; in the ore mining industry all the processing plants as well as the plants for roasting of iron ore, if the plants do not belong to a metallurgical plant.

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Annex 6 (to § 81 para. 3 no. 2)
List of the assets of the movable assets within the meaning of § 81 (3) (2)

(Fundstelle: BGBl. I 2000, 733) The freedom of valuation of § 81 can be used in the open-cast mining operation of the lignite and ore mining operations for the following assets of the movable fixed assets:

1.

Grub digestion,

2.

Drainage systems,

3.

Large-scale equipment used for the purpose of the solution, movement and tilting of the waste masses and of the extraction and movement of the mineral, provided that they are only suitable for the purpose of their special design which takes account of the storage and size conditions of the open-cast mining operation. are used for this open-cast mine, or for other types of open-cast mines, including special-purpose cableway and coal-carts, including the locomotives required for this purpose, as well as conveyor belt systems with the up-and-down operations; Submissions and the associated bunker facilities, with the exception of Raw coal bunkers in power stations, briquette factories or shipping lines, if the goods meet the conditions of the first half-sentence,

4.

Mine rescue services and the first aid,

5.

Economic goods belonging to the reprocessing plants in the ore mining sector if the treatment plants do not belong to a metallurgical plant.