Income Tax Regulation

Original Language Title: Einkommensteuer-Durchführungsverordnung

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Income Tax Implementing Regulation (EStDV 1955)

Non-official table of contents

EStDV 1955

Date of issue: 21.12.1955

Full:

" Income Tax-Implementing Regulation in the version of the Notice of 10. May 2000 (BGBl. 717), as last amended by Article 3 of the Regulation of 22 June 2008. December 2014 (BGBl. I p. 2392) "

:Recaught by Bek. v. 10.5.2000 I 717;
last modified by Art. 3 V v. 22.12.2014 I 2392

For details, see Notes

Footnote

(+ + + Text credits: 25.6.1981 + + +)
(+ + +) for details. Application § § 1 and 84 + + +)

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content overview

22 to 28
 Application to spouses and life partners§ 1
(omitted)§ § 2 and 3
To § 3 of the law
Tax-free revenue§ 4
(omitted)§ 5
To § § 4 to 7 of the law
Opening, acquisition, abandonment, and sale of an operation§ 6
(omitted)§ 7
My Operating § 8
(omitted) § 8a
Wirtschaftsjahr§ 8b
Economic Year of Land and Forestry Hosts§ 8c
(omitted)§ 9
Creation, Manufacture § 9a
Abuse for wear in the case of § 4 paragraph 3 of the law§ 10
(omitted)§ 10a
(omitted)§ § 11 to 11b
Abuse for buildings offset § 11c
Offset for wear or substance reduction when not belonging to an operating assets Economic goods that the taxable person has acquired free of charge§ 11d
(omitted) § 12
To § § 7e and 10a of the law
 (dropped)§ § 13 and 14
To § 7b of the law
Increased offsets for single-family homes, two-family homes and condominities § 15
(omitted)§ § 16 to 21
To § 7e of the law
(dropped)§ § § § § § § 7e of the law
To § 10 of the law
Display obligations on insurance contracts§ 29
Post-control at Insurance Contracts§ 30
(omitted)§ § 31 up to 44
To § 10a of the law
(omitted)§ § 45 to 47
To § 10b of the law
(omitted)§ § 48 u. 49
Zuwendung Evidence§ 50
To § 13 of the law
A flat-rate calculation of profits from wood usage § 51
To § 13a of the law
(omitted)§ 52
To § 17 of the law
acquisition cost of certain shares in capital companies§ 53
Notaries to send certificates§ 54
To § 22 of the Law
Determination of the yield from Leibrent in special cases § 55
To § 25 of the law
Tax declaration requirement§ 56
(omitted) § § 57 to 59
Tax declaration documents§ 60
To § § 26a and 26b of the law
application to Distribution of deduction amounts in the case of section 26a of the law§ 61
(omitted) § § 62 to 62c
Application of § 10d of the law at the apportionment of spouses § 62d
(omitted)§ 63
To § 33 of the law
Disease of Disease § 64
To § 33b of the law
Proof of Disability§ 65
(omitted) § § 66 and 67
To § 34b of the law
Usage set, operational report, operating plant§ 68
To § 34c of the law
Revenue from several foreign states§ 68a
Proof of the amount of foreign income and taxes§ 68b
(omitted)§ 69
To § 46 of the law
Compensation of hardships in certain cases§ 70
(omitted)§ § 71 and 72
To § 50 of the law
(omitted)§ 73
To § 50a of the law
Definitions § 73a
(omitted)§ 73b
Time of influx within the meaning of § 50a (5) sentence 1 of the law§ 73c
Recordings, retention obligations, tax supervision§ 73d
Dealing, abduction and registration of the tax on remuneration within the meaning of § 50a (1) and (7) of the Act (§ 50a (5) of the Law)§ 73e
Tax withdrawal in the cases of § 50a paragraph 6 of the law§ 73f
Liability notice§ 73g
To § 51 of the law 
(dropped)§ § 74 to 80
Valuation freedom for certain assets of the coal and ore mining assets§ 81
 (omitted)§ 82
Increased offsets of Manufacturing costs and special treatment of maintenance costs for certain facilities and facilities in buildings§ 82a
Treatment of larger maintenance costs in apartment buildings§ 82b
(omitted)§ § 82c to 82e
Freedom of assessment for merchant ships, for ships that of sea fishing, and for aircraft§ 82f
Increased offsets of manufacturing costs for certain construction measures§ 82g
(dropped)§ 82h
Increment of cost of manufacturing costs in building monuments§ 82i
(omitted)§ 83
Final rules
Application Rules§ 84
(unopposed)§ 85

Attachment 1
(omitted)
Assets 2 to 4
 (omitted)
Attachment 5
Directory of assets of fixed assets for days within the meaning of § 81 para. 3 no. 1
Appendix 6
Directory of the assets of the movable fixed assets within the meaning of § 81 para. 3 no. 2
href="index.html#BJNR007560955BJNE002606119"> A non-official table of contents

§ 1 Application to spouses and life partners

The rules of this regulation on spouses and marrials are also on life partners and life partnerships , Non-official 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 payroll tax implementing regulation on tax liability or the Tax-free income from non-self-employed work shall be applied to the apportionment. Non-official table of contents

§ 5 (omitted)

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To § § 4 to 7 of the law

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§ 6 Opening, acquisition, abandonment and disposal of an establishment

(1) If a holding is opened or acquired, the Determination of the profit to the position of the operating assets at the end of the previous marketing year the operating assets at the time of the opening or acquisition of the holding.(2) Where an establishment is abandoned or sold, the operating assets at the end of the marketing year shall be determined at the time of the abandonment or disposal of the holding in the determination of the profit to the position of the operating assets at the end of the marketing year. unofficial table of contents

§ 7 (omitted)

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§ 8 Properties of a lower-level value used in the company's own-premises

Premises used for its own operations do not need to be treated as operating assets if their value is not more than one fifth of the common value of the common assets. The value of the whole plot and not more than 20,500 euros. unofficial table of contents

§ 8a (omitted)

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§ 8b Economic Year

1The marketing year includes a period of twelve months. 2It may include a period of less than 12 months if
1.
Operation opened, acquired, abandoned or sold, or
2.
a taxable person from regular degrees on a given day to regular financial statements to another particular day. 2In the event of a change of a marketing year which is in accordance with the calendar year, to a marketing year deviating from the calendar year, and in the event of a change in a marketing year different from the calendar year, to another of the This is only the case if the changeover is made in agreement with the tax office.
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§ 8c marketing year for farmers and foresters

(1) 1As a marketing year within the meaning of Section 4a (1) (1) of the Act, establishments with a
1.
a feed-building share of 80 percent and more of the area of agricultural use the period of 1. May 30. April,
2.
Pure Forestry the period of 1. October to 30. September,
3.
Reiner Weinbau the period of 1. September to 31. August
. 2An operation of the type referred to in the first sentence is also available if, in addition, there is a small amount of land and forestry use. 3To the extent that the Oberfinanzdirektionen before the 1. In the case of wine, the following period may be determined as the marketing year in January 1955, other than the marketing years referred to in Article 4a (1) (1) of the Law or in the first sentence of the first sentence of this Article; this shall not apply to the wine-growing sector.(2) 1Horticultural holdings and pure forestry holdings may also designate the calendar year as the marketing year. 2If a host of agricultural and forestry business has a marketing year different from the calendar year to a marketing year consistent with the calendar year, the last marketing year deviating from the calendar year shall be extended by: the period up to the beginning of the first marketing year, which is the same as the calendar year; it is not necessary to form a year of the financial year. 3Where 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 paragraph 1, sentence 1, sentence 2 shall apply mutagenic to the following sentence.(3) Book-leading farmers and foresters within the meaning of § 4a (1) sentence 2 (3) sentence 2 of the Act are Land-and Forestry Hosts who carry books on the basis of a legal obligation or without such an obligation and regularly draw up accounts. . unofficial table of contents

§ 9 (omitted)

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§ 9a acquisition, production

Year of purchase is the year of delivery, year of manufacture is the year of completion. Non-official table of contents

§ 10 Abuse for wear in the case of § 4 para. 3 of the law

(1) 1If not in the case of Article 3 of the territory referred to in the agreement, which already exists on the 21. In the case of Section 4 (3) of the Law for the Assessment of the Abuse for Abuse as an acquisition or production cost, the maximum values to be used for the purposes of applying the § § § 4 (3) of the Act for the purpose of determining the value of the cost of use are to be taken into account in the case of the § 4 (3 Article 16 (1) of the D-market balance sheet in the revised version published in the Bundesgesetzblatt part III, outline number 4140-1. 2In the part of the Land Berlin, in which the Basic Law already exists before the 3. In October 1990, the 21-year-old was replaced by the 21. June 1948 the 1. April 1949.(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 with the proviso that it shall be replaced by the 21. June 1948, 6. July 1959 as well as the position of § 16 (1) of the D-market balance law of § 8 para. 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 buildings in buildings

(1) 1A 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 appropriately for its purpose. 2The period of use duration begins
1.
for buildings that are the taxable person. before the 21. June 1948, with the 21. June 1948;
2.
for buildings that are taxable persons after the 20. June 1948, with the date of completion;
3.
for buildings that the taxable person after the 20. June 1948, with the date of acquisition.
3For buildings situated in the state of Berlin, the building is replaced by the 20. 31 June 1948. March 1949 and to the position of the 21. 1. June 1948. April 1949. 4Buildings located in Saarland are replaced by the 20. 19 June 1948. November 1947 and to the post of 21. 20 June 1948. November 1947, when buildings located in the Saarland are part of a company's assets, replace the 20. June 1948, 5. July 1959 and to the post of 21. June 1948, 6. July 1959.(2) 1If, 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 dislocations for wear of the goods shall be calculated the following marketing year or calendar year following the purchase or production costs of the building less the amount of the reduction for exceptional technical or economic wear. 2The same applies if the taxable person has a building belonging to an operating assets under the second sentence of § 6 (1) (1) of the Act with the lower part-value. 3In the case of the enrolment pursuant to 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 Law, the tax base for the dislocations for wear of the following marketing year shall be increased or calendar year, by the amount of the amortiation or recovery. Non-official table of contents

§ 11d Abuse for wear or reduction of the substance in the case of economic goods not belonging to an operating assets, which the taxable person has acquired free of charge

(1) 1In the case of economic goods not belonging to an operating assets, which the taxable person has acquired free of charge, the dislocations for wear and wear shall be calculated on the basis of: the cost of acquisition or production of the right-of-law or the value which has been or would be replaced by the right-of-law worker if he or she is still the owner, plus the cost of production incurred by the legal successor; and according to the percentage that would be relevant to the legal worker, if he were still the owner of the business. 2Depositions for use by the legal successor are only permitted insofar as the dislocations for wear, increased dislocations and write-offs made together by the legal successor and the legal successor in the case of the Economic good has not yet led to full discontinuation. 3The records 1 and 2 apply to the reduction of substance reduction and to increased offsets.(2) In the case of mineral resources which the taxable person has discovered on a property belonging to him, dislocations for substance reduction shall not be permitted. Non-official table of contents

§ 12 (omitted)

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To § § 7e and 10a of the law

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§ § 13 and 14 (omitted)

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To § 7b of the law

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

(1) Construction owner is who on his own The calculation and risk of building or building a building.(2) In the cases of § 7b of the Law in the before the entry into force of the Law of 22. December 1981 (BGBl. 1523) and § 54 of the Law, as amended by the 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 2001. June 1981 (BGBl. I p. 526). Non-official 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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To § 10 of the law

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§ 29 Display obligations for insurance contracts

1For insurance policies, the term of which is before the 1. In 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 who is neither domicated nor resident in the country. Has his habitual residence, 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 for the purpose of redemption or securing of Loans are to be used. 2Sentence 1 shall apply mutas to the insurance undertaking if the collateral taker is domicated, domicated or senior management abroad. 3If 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 rates are 1 and 2. only if the loans exceed the amount of 25,565 Euro. 4The 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

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

§ § 31 to 44 (omitted)

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To § 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)

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§ 49 (omitted)

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§ 50 evidence of contributions

(1) 1grants in the § § 10b and 34g of the Act may only be deducted if it is proved by a confirmation of receipt, which the recipient takes into account in accordance with § 63 (5) of the German Tax Code after officially prescribed form was issued. 2This does not apply to grants to non-resident beneficiaries pursuant to Section 10b (1) sentence 2 (1) and (3) of the Act.(1a) 1The beneficiary may authorise the recipient of the grant, the financial authority's acknowledgement of receipt by means of data transmission to be officially prescribed, in accordance with the provisions of the Tax Data Transfer Regulation. shall be transmitted. 2To this end, the beneficiary must inform the recipient of his identification number (§ 139b of the Tax Code). 3Full power can only be revoked with effect for the future. 4The record is up to 28. It shall be sent to the financial authority in February of the year following the year in which the grant has been made. 5The beneficiary shall make available to the person concerned the data transmitted in accordance with the first sentence, either electronically or at the request of the recipient, as an expression; in both cases, it should be noted that the data of the financial authority shall be forwarded.(2) 1As proof, the cash deposit receipt or the booking confirmation of a credit institution is sufficient if
1.
the help in disaster response:
a)
within a period that the top financial authorities of the countries determine in consultation with the Federal Ministry of Finance, to a disaster-based disaster Special account of a national legal person under public law, a national public service or a national officially recognised association of the free administration of welfare, including its member organisations. has been paid in or
b)
until the special account has been set up on another account of the said beneficiaries. 2If the grant is made through a third party account held as a escrow account on one of the above mentioned special accounts, it is sufficient to prove the cash deposit receipt or the booking confirmation of the credit institution of the To be used together with a copy of the cash deposit or the booking confirmation of the credit institution of the third party;
2.
the grant is not 200 euros and
a)
the recipient is a national legal person under public law or a domestic public service or
b)
the recipient of a corporation, association of persons or property within the meaning of section 5 (1) (9) of the Corporation tax law, if the tax-privileged purpose for which the grant is used and the information on the exemption of the recipient from the corporation tax are printed on a receipt produced by him and on that is indicated, 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 In the case of donations of the intended use, party law is printed on the receipt produced by the recipient
2From the booking confirmation, the name and account number or any other The identification characteristic of the payer and the recipient, the amount, the date of the booking and the actual implementation of the payment. 3In the cases referred to in point 2 (b) of the first sentence, the person in charge shall also submit the receipt made by the recipient.(2a) In the event of disaster assistance, within a period determined by the supreme financial authorities of the countries in consultation with the Federal Ministry of Finance, which shall be subject to an account of a third party to a national legal person of public law, a national public service or a corporation, association of persons or property tax exempt pursuant to Article 5 (1) (9) of the Corporate Tax Law shall be deemed to be sufficient proof of the The donor's acknowledgement of receipt, if the account of the third party was held as a escrow account, the donations were forwarded from there to the recipient of the donation and a list of the individual recipients was sent to the recipient of the donation. Donors and their respective share was handed over to the donation sum.(3) As proof of the payment of membership fees to political parties within the meaning of § 2 of the party law, the submission of cash deposit receipts, booking confirmations or contribution receipts is sufficient.(4) 1A corporation, association of persons or property designated in § 5 (1) 9 of the Corporate Tax Law has duly recorded the appropriation of the grant and its appropriate use; and to keep a double of the grant confirmation. 2In case of non-cash benefits and the waiver of reimbursement of expenses, the records must also provide the basis for the value of the grant confirmed by the recipient.

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To § 13 of the law

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§ 51 flat-rate calculation of profits from wood usage

(1) taxable persons, which are not obliged to carry out the accounts for their holding, do not determine the profit in accordance with Article 4 (1) of the Income Tax Act and the area used for the forestry sector does not exceed 50 hectares, may, on request, for a marketing year Deduct flat-rate operating expenditure in the determination of profits from the use of wood.(2) The flat-rate operating expenditure amounts to 55 per cent of the revenue from the recovery of the timber being put into use.(3) As far as timber is sold on the tribe, the flat-rate operating expenditure is 20 per cent 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 that all operating expenditure except for reafforestation costs and the reduction in the carrying amount of an economic well-being shall be covered.(5) This provision shall not apply to the determination of profit from the sale of forests and to the other revenue and the operating expenses directly related to it.

footnote

(+ + + § 51: For the purposes of application). Section 84 (3a) + + +)

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To § 13a of the Law

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§ 52 (omitted)

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To § 17 of the law

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§ 53 purchase costs of certain Shares in Capital Companies

1In the case of shares in a capital company that is before the 21. In accordance with Section 17 (2) of the Act, the final maximum values with which the shares in a tax opening balance sheet in the German mark on the 21 are acquired shall be used as acquisition costs in accordance with the provisions of Section 17 (2) of the Act. June 1948 could have been terminated, in the case of shares which were held on 21 June 1948. In the case of disposal prior to the return of the proceeds of disposal and for sale after the return of the value at the time of return, the value at the time of return was decisive for the sale. 2In the Land of Berlin, the 21-year-old is replaced by the 21. 1. June 1948. April 1949; in Saarland, the position of the 21. June 1948 for the provisions of § 43 (1) point 1 of the Act on the introduction of German law in the field of taxes, customs duties and financial monopolies in Saarland of 30 June 1948. June 1959 (BGBl. 339), each of the six persons referred to in July 1959. Non-official table of contents

§ 54 Consignment of certificates by the notaries

(1) 1The notaries send the emergency services to the Tax Code (tax code) A certified copy of all documents held or certified by law, which are the foundation, capital increase or reduction of capital, the conversion or dissolution of corporations or have the share of capital companies available to the public. 2The same shall apply to documents which are to be sent for registration in the commercial register in the context of an application for registration of a domestic branch of a capital company with registered office in another country.(2) 1The transcript shall be submitted within two weeks, from the date of acceptance or certification of the document. 2It is to be marked with the tax number with which the capital company is run at the tax office. 3The despatch of the document shall be noted on the retained original document of the document or on a retained transcript.(3) The original document, a copy or a certified copy of the document may not be issued to the parties until the copy of the document has been sent to the tax office.(4) In the case of a shareholding of capital companies by a shareholder who is not subject to unlimited tax obligations under Section 1 (1) of the Act, the tax office shall also be required to report that on termination of a previously held tax liability. It was the responsibility of the shareholder to pay his/her legal rights under Section 19 of the Tax Code for the purpose of taxing the shareholder.

Footnote

(+ + + § 54 (1) sentence 2: On the first-time basis) Application Section 84 (3b) sentence 1 + + +)
(+ + + § 54 (4): For the first application, see § 84 para. 3b sentence 2 + + +)

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To § 22 of the law

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§ 55 Determination of the income from a life sentence in special cases

(1) The income of the pension law is in the following cases due to the provisions of § 22 No. 1 sentence 3 To determine the table of the law listed in point (a), double letter bb:
1.
in the case of Leibrenten, which before 1. January 1955 began to run. 2This is before the 1. In January 1955, the life year of the person entitled to a pension is decisive;
2.
in the case of a person whose life is of the life of a person other than the pensioner. depends. 2This is the case at the beginning of the pension, in the case of the number 1 before the 1. In January 1955, the year of life of this person is decisive;
3.
in the case of serenity, the duration of which depends on the lifetime of several persons. 2This is the case at the beginning of the pension, in the case of the number 1 before the 1. January 1955 is the year of life of the oldest person, when the right of retirement is the death of the person first dying, and the year of life of the youngest person, if the right of retirement is ended with the death of the last dying person.
(2) class="Rec"> 1The yield of the bodies, which are limited to a certain period of time (abbreviated glue), can be determined according to the life expectancy, taking into account the time limit. 2The yield share is shown in the table below. 3Paragraph 1 is to be applied 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 income share is subject to the column 3 ... Percentage of the income is shown in the table in Section 22 (1) sentence 3 (a), double letter bb of the law, if the pensioner is entitled to the beginning of the pension (before the first). January 1955, if the pension started to run before that date), the year of age had completed123
1 0omitted
2 1omitted
3 297
4 492
5 588
6 783
7 881
8 980
9 1078
10 1275
11 1374
12 1472
13 1571
14-15 1669
16-17 1867
18 1965
19 2064
20 2163
21 2262
22 2360
23 2459
24 2558
25 2657
26 2755
27 2854
28 2953
29-30 3051
31 3150
32 3249
33 3348
34 3446
35-36 3545
37 3643
38 3742
39 3841
40-41 3939
42 4038
43-44 4136
45 4235
46-47 4333
48 4432
49-50 4530
51-52 4628
53 4727
54-55 4825
56-57 4923
58-59 5021
60-61 5119
62-63 5217
64-65 5315
66-67 5413
68-69 5511
70-71 569
72-74 576
75-76 584
77-79 592
from 80The earnings share is always of the table in § 22 No. 1 sentence 3 letter a double letter bb of the law.

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To § 25 of the law

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§ 56 tax declaration obligation

1Unlimited taxable persons have an annual income tax return for the previous calendar year (Assessment period) in the following cases:
1.
Spouse where the Assessment period provided for the requirements of § 26 (1) of the Act and none of which elects the individual assessment pursuant to Article 26a of the Act,
a)
if none of the spouses have obtained income from non-self-employed work from which a tax deprivation has been made and the total amount of income is more than two times the amount of the The basic free amount in accordance with Section 32a (1), second sentence, point 1 of the law in the version in force,
b)
if at least one of the spouses has an income non-self-employed work, of which a tax withdrawal has been made, and an apportionment is contemplated in accordance with § 46 (2) (1) to (7) of the Act;
2.
Persons who have not been subject to the requirements of § 26 (1) of the law during the apportionment period,
a)
if the total amount of income is the basic allowance according to § 32a paragraph 1 sentence 2, point 1 of the law in the current version, and in which no income from non-self-employed persons, of which a tax withdrawal has been carried out, are included,
b)
if in the total amount of the income income from non-self-employed work, of which a tax withdrawal has been made, are included and an apportionment in accordance with § 46 para. 2 no. 1 to 6 and 7 (b) of the law.
2A tax return is also to be made if a remaining loss of loss is found at the end of the previous assessment period

Footnote

(+ + + § 56: For application cf. Section 84 (11) + + +) Non-official table of contents

§ § 57 to 59 (omitted)

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§ 60 Documents on tax returns

(1) 1The tax return is a copy of the balance sheet that is In the event of the opening of the holding, it shall also be accompanied by a copy of the opening balance sheet, if the profit is determined in accordance with § 4 (1), § 5 or § 5a of the Act and if the profit is transferred to an electronic transmission pursuant to § 5b (2) of the law. 2If books conform to the principles of double accounting, account must be taken of a profit and loss account.(2) 1If the balance sheet contains estimates or amounts which do not comply with the tax provisions, these approaches or amounts shall be adjusted by means of additions or remarks to the tax provisions. 2The taxable person may also provide a balance sheet (tax balance) corresponding to the tax rules.(3) 1If an Annex, a management report or an audit report is present, a copy of the tax return shall be attached. 2In 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) 1If 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 based on the officially prescribed data record by remote data transmission shall be transmitted. 2Upon request, the financial authority may waive electronic transmission in order to avoid unreasonable hardship; in this case, the tax return shall be accompanied by a profit determination in accordance with the form of the form officially prescribed. 3§ 150 (7) and (8) of the German Tax Code applies accordingly.

footnote

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

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To § § 26a and 26b of the law

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§ 61 Application for a half-way distribution of deduction amounts in the case of § 26a of the law

The spouses may not apply for the application pursuant to Article 26a (2) of the Act Together, because one of the spouses is not in a position to do so for compelling reasons, the tax office can consider the request of the other spouse as sufficient.

footnote

(+ + + § 61: For application see § 84 para. 11 + + +) Non-official table of contents

§ § 62 to 62c (omitted)

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§ 62d application of § 10d of the law at the predisposition of spouses

(1) 1In case of solitary assessment of spouses (§ 26a of the Law) the taxable person may also claim the loss of loss in accordance with § 10d of the law for losses of the periods of assessment in which the spouses have been jointly assessed in accordance with § 26b of the law. 2In this case, the loss may only be claimed for losses incurred by the individually assessed spouse.(2) 1In the case of the conscription of spouses (§ 26b of the law), the taxable person may also claim the loss of the loss in accordance with § 10d of the law for losses of the periods of assessment in which the spouses are subject to § 26a of the Act have been assessed individually. 2In 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 application of Section 10d (1) of the Act the remaining negative income for the profit loss referred to in Article 10d (2) of the Act at the assessment periods in which a conscription does not take place shall be divided between the spouses in accordance with the relationship between the spouses and the spouses.

Footnote

(+ + + § 62d: For application, see footnote). § 84 (11) (11) + + +) Non-official Table of Contents

§ 63 (omitted)

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To § 33 of the law

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§ 64 Evidence of sickness costs

(1) The taxable person must provide proof of the compulsory frequency of expenses in the event of illness:
1.
by a prescription of a doctor or medical practiser for medical, healing and medical aids (§ § 2, 23, 31 to 33 of the Fifth Book of the Social Code);
2.
by a medical certificate or a medical certificate from a medical service of health insurance (§ 275 of the Fifth Book of the Social Code) for
a)
a bath or healing cure; in case of a pre-sorbent, there is also the danger of a disease to be caused by the cure, in the case of a climatic cure of the medically indicated health resort, and to certify the expected course duration,
b)
a psychotherapeutic treatment; the continuation of a treatment after the expiry of the grant by the Health insurance is at the beginning of the treatment,
c)
A medically required external placement of one of legasthenia or another disability
d)
the need to take care of the taxable person by an accompanying person, provided that the person concerned does not already have the right to provide proof of his or her own of the disability in accordance with § 65 (1) (1),
e)
medical aids, which are general utility objects of daily life within the meaning of § 33 (1) of the Fifth Book of the Social Code,
f)
scientifically unrecognized methods of treatment, such as: B. Fresh and dry cell treatments, oxygen, chelation and autoblood therapy.
2The proof to be provided in accordance with the first sentence must be issued prior to the commencement of the medical treatment or the purchase of the medical aid
3.
by means of a certificate issued by the attending hospital doctor for visits to a spouse or a child for a longer period of time in a hospital the taxable person confirming that the visit of the taxable person to the cure or alleviation of a disease can contribute decisively.
(2) The competent health authorities shall, at the request of the taxable person, have the

Footnote

(+ + + § 64: For application, see footnote above). § 84 para. 3f + + +)

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To § 33b of the law

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§ 65 Proof of disability

(1) The taxable person has to provide proof of disability:
1.
for a disability that has been determined to be at least 50, by submitting a badges after the ninth book of the Social Code or a description of the authority responsible under Article 69 (1) of the Ninth Book of the Social Code,
2.
in the case of a disability, the Degree to less than 50, but at least 25 is determined,
a)
by means of a certificate issued pursuant to § 69 Paragraph 1 of the Ninth Book of the Social Code, based on a statement of reasons pursuant to § 69 (1) of the Ninth Book of the Social Code, which contains a statement as to whether or not the disability is a permanent one of the physical mobility, or is based on a typical occupational disease, or,
b)
if, because of his disability, according to the legal requirements Pensions or other current deductions are due to the pension or the other current references.
(2) 1The health features "blind" and "helpless" have the following: Taxable persons by an ID according to the ninth Book of the Social Code, which is marked with the "BI" or "H" signs, or by a communication of the authority competent pursuant to § 69 (1) of the ninth book of the Social Security Code, which is responsible for the , to demonstrate the relevant findings. 2The designation "H" is the same as the most severely dependent in nursing grade III in accordance with the Eleventh Book of Social Code, the Twelfth Book of Social Code or these corresponding legal provisions; this is to be proved by the submission of the appropriate certificate.(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) 1If the disabled person is deceased and if his legal successor is unable to submit the documents in accordance with paragraphs 1 and 2, an expert opinion shall be sufficient for the verification pursuant to Section 69 (1) of the Ninth book Social code competent authority. 2This opinion has to be obtained by the financial authority. Non-official table of contents

§ § 66 and 67 (omitted)

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To § 34b of the law

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§ 68 Usage Record, Operational Report, Operating Plant

(1) 1The usage rate must be periodic for ten years by the financial authority. 2It must correspond to the uses that can be achieved in a sustainable way, taking into account the full yield capacity of the forest in cubic metres (fixed meters).(2) 1The 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. 2It is to be submitted to the financial authority within one year after this deadline. 3If the period for which it was set up is not immediately adjacent to the previous period of the determination of use, it must be established at the latest at the beginning of the marketing year of the damage event. be.(3) 1An operational opinion within the meaning of paragraph 2 shall be officially recognised if the recognition is pronounced by a public authority or a body of public law of the country in which the forestry operation is situated. . 2The countries determine which authorities or bodies of public law have this recognition.

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To § 34c of the law

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§ 68a Revenue from several foreign states

1The one for the income from a foreign country The State of fixed and paid foreign tax, which has been paid for a reduction claim, is to be calculated only up to the amount of the German tax, which is attributable to the income from this foreign country. 2Stages the income from several foreign states, so the maximum amounts of the eligible foreign taxes for each individual foreign country shall be calculated separately. Non-official table of contents

§ 68b Proof of the amount of foreign income and taxes.

1The taxable person has the 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). 2If these documents are written in a foreign language, a certified translation into the German language may be required. Non-tampering table of contents

§ § 68c and 69 (omitted)

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To § 46 of the law

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§ 70 Compensation of hardships in certain cases

1Amount in the cases of § 46 (2) (1) to (1) 7 of the law the income taxable income, of which the tax deductible has not been made by the working wage and which have not been subject to the law of collective income tax under section 32d (6) of the law, in total more than 410 Euro shall be deducted from the income of the amount by which the declared income, reduced by the amount of the retirement allowance (section 24a of the Act) and the amount to be taken into account in accordance with Article 13 (3) of the Law, shall be deducted from the income below 820 euros (compensatory amount). 2The hardness compensation amount may not be higher than the amount of income decreased after the first sentence.

Footnote

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

§ § 71 and 72 (omitted)

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To § 50 of the law

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§ 73 (omitted)

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To § 50a of the law

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§ 73a Definitions

(1) Indians within the meaning of § 50a (1) (4) of the Act are such associations of persons who are responsible for their management or their management. Seat within the scope of the law.(2) Copyright within the meaning of § 50a (1) (3) of the Act are rights which are subject to the copyright law of 9. September 1965 (BGBl. 1273), as last amended by the Law of 7. December 2008 (BGBl. 2349), in which the current version is protected.(3) Industrial property rights within the meaning of Section 50a (1) (3) of the Act are rights which are in accordance with
1.
of the Design Act,
2.
of the patent law,
3.
the utility model law, or
4.
of the Trademark Law
are protected.

Footnote

(+ + + § 73a: For the first time, see § 84 para. 3h + + +) unofficial table of contents

§ 73b (omitted)

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§ 73c Date of inflow within the meaning of § 50a (5) sentence 1 of the law

The remuneration within the meaning of § 50a (1) of the Act flows to the creditor to
1.
in the case of payment, billing or credit: in case of payment, offset or credit;
2.
in case the expulsion of the payment due to the debtor's temporary insolvency: in the case of payment, settlement or credit;
3.
in the case of the granting of Advances: in the case of payment, settlement or crediting of the advances.

Footnote

(+ + + § 73c: For the first application, see: § 84 para. 3h + + +) Non-official table of contents

§ 73d Records, retention obligations, tax supervision

(1) 1The debtor of the remuneration within the meaning of § 50a (1) of the Act (debtor) has special records to be kept. 2The records must be visible:
1.
Name and apartment of the
2.
The amount of remuneration in euros,
3.
Height and type of operating expenses or advertising costs deducted from the tax base's tax base,
4.
The day when the allowances are paid to the tax debtor,
5.
The height and timing of the abduction the retained tax.
3In cases of § 50a (3) of the Act, he has limited the operating expenses or advertising costs deducted from the tax base of the tax deduction and the nationality of the tax deductible. taxable creditors in a form that is verifiable for the Federal Central Office for Taxes.(2) In the case of the debtor's apportionment of income tax (corporation tax) and in the case of external audits carried out with the debtor, it is also necessary to check whether the taxes have been withheld and paid off in terms of order.

footnote

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

§ 73e withholding, removal and registration of the tax of Remuneration within the meaning of Section 50a (1) and (7) of the Law (Section 50a (5) of the Law)

1The debtor has the tax of allowances within the meaning of Section 50a (1) of the Act, which is retained within a quarter of a quarter. To the Federal Central Office for Taxes, under the name "Tax deduction of remuneration within the meaning of § 50a (1) of the Income Tax Act", to be deducted from the Federal Central Office for Taxes up to the tenth of the month following the calendar quarter. 2Up to the same date, the debtor has a tax declaration on the creditor, the amount of the allowances within the meaning of Section 50a (1) of the Act, the amount and type of remuneration of the creditor, the Federal Central Office for Taxes. The amount of the tax deduction deducted from operating expenses or advertising costs and the amount of the tax deduction. The second sentence of 3shall apply if a tax withdrawal is not due to the provision of the first sentence of Article 50a (2) or (4) sentence 1 of the Act or does not, or due to an agreement to avoid double taxation, be applied or is not to be carried out in full. 4The tax declaration is to be transmitted electronically according to the officially prescribed form in accordance with the tax data transfer regulation of 28. January 2003 (BGBl. 139), as amended by the Regulation of 20 June 2008. December 2006 (BGBl. 3380), in the current version. 5Upon request, the Federal Central Office for Taxes may waive electronic transmission in order to avoid unreasonable hardship; in this case, the tax declaration shall be the debtor or a person entitled to his or her representation to sign. 6If it is doubtful whether the creditor is limited or subject to unlimited tax, the debtor may not withhold the tax unless the creditor is certified by the creditor The financial office responsible for taxing his income proves that he is subject to unlimited tax obligations. 7The rates 1, 2, 4 and 5 shall apply in accordance with the tax in accordance with § 50a (7) of the Law, with the proviso that
1.
The tax to the tax office , and to register with the tax office, which has ordered the tax deduction, and
2.
, if ordered, the tax withheld within one month in each case up to the tenth of the following month.

Footnote

(+ + + § 73e: For the application, see § 84 para. 3h + + +) Non-official Table of contents

§ 73f tax withdrawal in the cases of § 50a (6) of the law

1The debtor of the remuneration for the use or the right to use copyrights in the sense of § 50a (1) (3) of the Act does not require tax deductions if it does not apply these allowances to the limited taxable creditor (tax debtor) on the basis of a convention, but to the company for musical performance and mechanical copies rights (Gema) or another legal entity, and the supreme financial authorities of the Länder, with the consent of the Federal Ministry of Finance, agree that this other legal entity shall replace the debtor. 2In 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 apply accordingly.

footnote

(+ + + § 73f sentence 1: For the first time, see Section 84 Section 3h + + +) Non-official table of contents

§ 73g Disclaimer

(1) If the tax is not properly withheld or removed, the tax Federal Central Office for Taxation or the competent tax office shall request the tax from the debtor, in the cases of § 73f, by the legal entity designated there, by means of liability notice or by the tax debtor by means of a tax notice.(2) The delivery of the disclaimer to the debtor is not necessary if the debtor has duly notified the Federal Central Office for Taxation or the Tax Office (§ 73e) of the retained tax (§ 73e) or if he is in front of the Federal Central Office for Taxes or to the tax office or an audit officer of the Federal Office of the Tax Office or the Office of the Financial Office, has acknowledged its obligation to pay the tax in writing.

footnote

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

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To § 51 of the law

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§ § 74 to 80 (omitted)

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

(1) 1taxable persons who determine the profit in accordance with § 5 of the law 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 Purchase or manufacture and carry out special depreciation in the following four marketing years, and
1.
in fixed asset assets up to a total of 50 percent,
2.
non-movable assets of fixed assets up to a total of 30 per cent
of the cost of acquisition or production. 2§ 9a applies accordingly.(2) Requirement for the application of paragraph 1 is,
1.
that the economic goods
a)
in the civil engineering operation of the coal, coal, lignite and Erzbergbaues
aa)
for the construction of new conveyor shaft systems, also in the form of Connection shaft systems,
bb)
for the erection of new shafts as well as the extension of the mine building and the resulting water inflows from stationary installations Expansion of the water retention of existing shaft systems,
cc)
for rationalization measures in the main shaft, blind eye, track and area reduction, in the Route propulsion, in the extraction, sales economy, rope travel, weather management and water retention as well as in the preparation,
dd)
for the summary of several Conveyor shaft systems to a single conveyor shaft installation or
ee)
for the reconnection of decommissioned pit fields and field parts
b)
in the open-cast mine of the lignite and Erzbergbaues
aa)
for the development of new opencast mines, also in the form of connection bulbs,
bb)
for Rationalization measures for current open-cast mines,
cc)
in the transition to deep-pit mining and storage of the deposit or
dd)
for reinstatement of decommissioned opencast
purchased or manufactured, and
2.
that the eligibility of these projects is supported by the supreme state authority or by the body appointed by it in agreement with the Federal Ministry of Economics and Technology
(3) The write-offs referred to in paragraph 1 can only be used
1.
in the cases referred to in paragraph 2 (1) (a) in the case of assets of fixed assets under days and in the case of the economic goods referred to in Appendix 5 to this Regulation Fixed assets over days,
2.
in the cases referred to in paragraph 2 (1) (b), in respect of the assets of the movable property referred to in Appendix 6 to this Regulation Fixed assets.
(4) The amortisation referred to in paragraph 1 may be used, for the purposes of this Regulation, exclusively for the area referred to in Article 3 of the agreement style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
before the 1. 1 January 1990,
2.
a)
after the 31. 1 December 1989 and before 1 December 1989. 1 January 1991,
b)
before 1 January 1991. Payments made January 1991 at cost of acquisition and partial production costs incurred
the taxable person is before the 1. The economic goods ordered or started to be manufactured in January 1990.(5) In the case of projects referred to in paragraph 2 (1) (b), the projects referred to in paragraph 1 (b) may By the end of January 1990, the costs of the preliminary area referred to in Article 3 of the agreement referred to in Article 3 of this Regulation shall be treated as immediately deductible operating expenditure for the period up to 50%. Nonofficial table of contents

§ 82 (omitted)

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

(1) 1The taxable person may be subject to the Manufacturing costs
1.
for measures to connect a home-located building to a Long-distance heating, including the connection to the heating system, are required if the district heating supply is supplied predominantly from combined heat and power plants, for the incineration of waste or for the recovery of waste heat. ,
2.
for the installation of heat pump systems, solar installations 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, if the energy generated by these plants is predominantly either directly or by offsetting Electricity related to the taxable person is used by an electricity supply company to supply a taxable person's building situated in the country, including the connection to the supply system of the taxable person. 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 for the heating of a taxable person's building situated in the country or for domestic hot water in such a building of the taxable person, including the connection to the supply system of the taxable person. 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 the case of a central heating and heating system. Hot water system for the installation of a boiler, a burner, a central control device, a heat dissipating device and a change in the exhaust system in a building located in the country or in a domestic located in the country Condominic if the measure has not commenced before the expiry of ten years since the completion of this building,
in place of the dislocations for wear in the year of the law to be measured in accordance with § 7 (4) or (5) or (7b) of the Law Production and, in the following nine years, up to 10 per cent each. 2After the end of these ten years, a residual value that 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 and/or wear are in a uniform manner for the entire building, in accordance with the resulting amount and the percentage of the building which is to be used for the building. 3A prerequisite for the use of the increased offsets is that the building should be in the cases of the number 1 before the 1. It was completed in July 1983; the condition was not met if the connection was not possible in connection with the construction of the building.(2) The increased dislocations may not be carried out if an investment allowance is granted for the same measure.(3) 1If the expenses for a measure within the meaning of paragraph 1 are incurred, they shall be incurred and shall be incurred in the case of a dwelling used for the purpose of their own residence in their own house, the use value of which shall no longer be taxed, and shall be located in 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; they shall be equal to the year in which the work has been completed and the nine subsequent years to . 2The same applies to expenses for the purchase of new individual stoves for an apartment, if there is no central heating system and the apartment has been completed for at least ten years. 3§ 82b (2) and (3) shall apply accordingly. Non-official table of contents

§ 82b Treatment of greater maintenance costs for residential buildings

(1) 1The taxable person can greater expenses for the maintenance of buildings which, at the time of the performance of the maintenance effort, do not belong to an operating property and mainly serve residential purposes, by way of derogation from Article 11 (2) of the Act, to two to five years spread evenly. 2A building primarily serves residential purposes if the floor area of the building's residential area is more than half of the total useful area. 3Garages belonging to the building shall be treated without regard to their actual use as residential purposes, unless they are subject to more than one passenger car for each apartment in the building can be. 4Rooms for the substation of other motor vehicles shall always be treated as non-residential.(2) 1If the building is sold during the distribution period, the part of the conservation effort which has not yet been taken into account shall be dismissed in the year of the sale as an advertising cost. 2The same applies when a building is placed in an operating assets or is no longer used for making the arrival of the information.(3) If the building is owned by more than one person, the maintenance effort referred to in paragraph 1 shall be distributed by all the owners over the same period. Non-official table of contents

§ § 82c to 82e (omitted)

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

(1) 1taxable persons who are Profit in accordance with § 5 of the Act can be determined 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 to a total of 40 per cent of the cost of the acquisition or production. 2§ 9a applies accordingly.(2) In the case of the purchase of a merchant vessel, paragraph 1 shall apply only if the merchant vessel is prior to the 1. January 1996, in an unused condition, by the manufacturer or by 31 January 1996. It was acquired in December 1995 until the end of the fourth year following the end of the year following completion.(3) 1The 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 purchase or manufacture. 2For shares in merchant ships, this applies accordingly.(4) The amortisation referred to in paragraph 1 may already be used for payments on acquisition costs and in the case of part-production costs.(5) 1The amortisation referred to in paragraph 1 may be used only if the merchant vessel is before the 1. The purchase contract or construction contract before the 25th January 1999 is purchased or manufactured. It has been completed in April 1996. 2In the case of taxable persons entering into a company within the meaning of Section 15 (1), first sentence, point 2 and paragraph 3 of the Income Tax Law after the conclusion of the Shipbuilding Contract (signature of the main contract), Special depreciation only permissible if it is the company before the 1. January 1999.(6) 1The provisions of paragraphs 1 to 5 shall apply to vessels operating in the sea fisheries sector. 2For aircraft manufactured by the taxable person or purchased in the unused condition by the manufacturer, and for the commercial carriage of persons or property in international air transport or to the For other commercial purposes abroad, paragraphs 1 and 3 to 5 shall apply, with the proviso that the entry into the German Maritime Register shall be replaced by the entry in the German register. The maximum rate of 40 per cent shall be replaced by a maximum of 30 per cent and, in the case of the provision in paragraph 3, a period of six years for the period of eight years to be replaced by the maximum rate of 40%. Non-official table of contents

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

1The taxable person may be subject to the production costs of modernisation and repair measures in the sense of Section 177 of the Construction Code and for measures to be taken to preserve, renew or renew the production costs of refurbishment or development assistance. and proper use of a building which is to be preserved because of its historical, artistic or urban importance, and to which the owner, in addition to certain modernisation measures, will be responsible for the implementation of the building. To the municipality, which has been used for buildings in a formally designated redevelopment area or urban development area, in place of the authority to be measured in accordance with Section 7 (4) or (5) or Section 7b of the Law Dislocations for wear in the year of manufacture and in the following nine years, respectively, discontinue up to 10 percent. 2§ 82a (1) sentence 2 shall apply accordingly. 3Sentence 1 shall apply if 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 or she shall be granted subsidies from the reorganisation or reorganisation of the In the case of development aid, 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) 1In the case of a building which is a building monument in accordance with the relevant national regulations, the taxable person may be subject to the Production costs of construction measures necessary for the conservation of the building as a building monument and for its useful use and which have been carried out after consultation with the body referred to in paragraph 2, in place , the dislocations for wear in the year of manufacture and in the following nine years, which are to be measured in accordance with Section 7 (4) of the Act, will be up to 10 per cent each. 2A meaningful use is to be assumed only if the building is used in such a way as to ensure the preservation of the building's worth of protection to the duration. 3In the case of a building part which is a building monument in accordance with the respective national regulations, the sentences 1 and 2 shall be applied accordingly. 4In the case of a building which alone does not meet the requirements for a monument, but is part of a building group or an overall facility that is protected as a unit in accordance with the respective national regulations, the increased offsets can be made from the manufacturing costs of the parts of the building and the measures necessary to maintain the group's or plant's protective appearance in the manner and scope of the operation. 5§ 82a (1) sentence 2 shall apply accordingly.(2) The increased dislocations may be used only where 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 by means of a certificate issued by the National law or authority designated by the State Government. unofficial table of contents

§ 83 (omitted)

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final rules

Non-Official Table of Contents

§ 84 Application Rules

(1) The above version of this Regulation is, unless in the following paragraphs, nothing to apply for the first time for the 2012 assessment period.(1a) § 1, as amended by Article 2 of the Act of 18. July 2014 (BGBl. 1042) shall apply in all cases where the income tax is not yet fined.(1b) § 7 of the Income Tax Implementing Regulation 1997, as amended by the Notice of 18. June 1997 (BGBl. I p. 1558) shall be applied for the last year for the marketing year preceding the 1. 1 January 1999.(1c) § § 8 and 8a of the Income Tax Implementing Regulation 1986 in the version of the notice of 24. July 1986 (BGBl. 1239) are to be applied for the last year for the marketing year preceding the first year. It ends in January 1990.(2) 1§ 8c (1) and (2) sentence 3, as amended by this Regulation, shall be applied for the first time in the marketing years following the 31 December period. August 1993. 2§ 8c (2) sentences 1 and 2 shall apply for the first time for marketing years, which shall be after the 30. June 1990. 3For marketing years that are before the 1. Article 8c (1) and (2) of the Income Tax Implementing Regulation (1981), as amended by the Notice of 23 May 1984, began in May 1984. June 1982 (BGBl. I p. 700).(2a) § 11c (2) sentence 3 is for the first time in accordance with the provisions of the 31. The marketing year ended in December 1998.(2b) § 29 (1) shall also apply for predisposition periods before 1996, in so far as the cases in which claims are made from insurance contracts after the 13. It was not yet indicated in February 1992 for the repayment or security of loans.(3) § 29 (3) to (6), § § 31 and 32 are in the pre-1. The Commission will apply the current version of the first contribution for the 2005 allocation for the period prior to that date, as amended before this date.(3a) § 51, as amended by Article 2 of the Law of 1. November 2011 (BGBl. 2131) shall be applied for the first time for the marketing year, which shall be in accordance with the provisions of the 31. December 2011 begins.(3b) 1§ 54 (1) sentence 2, as amended by Article 1a of the Law of 20. December 2007 (BGBl. I p. 3150) is for the first time for operations after the 31. 1 December 2007. 2§ 54 (4), as amended by Article 2 of the Law of 7. December 2006 (BGBl. 2782) shall be applied for the first time in respect of shares in capital companies which are in accordance with the provisions of the 31. It will be assessed in December 2006.(3c) § 56, as amended by Article 10 of the Law of 29. December 2003 (BGBl. 3076) shall be applied for the first time for the 2004 assessment period.(3d) § 60 (1) and (4), as amended by Article 2 of the Act of 20. December 2008 (BGBl. 2850) shall be applied for the first time for marketing years (the periods of determination of the profits), which shall be in accordance with the provisions of the 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 during the 2004 assessment period from the 2004 assessment period.(3f) § 64 (1), as amended by Article 2 of the Law of 1. November 2011 (BGBl. 2131) shall apply in all cases where the income tax is not yet finelyestablished.(3g) § 70, as amended by Article 24 of the Law of 25. July 2014 (BGBl. I p. 1266) shall be applied for the first time as from the 2014 assessment period.(3h) 1§ § 73a, 73c, 73d para. 1 and § § 73e and 73f sentence 1 in the version of Article 2 of the Act of 19. December 2008 (BGBl. 2794) are to be applied for the first time to the remuneration of the 31-year-old. December 2008. 2By way of derogation from the first sentence, § 73e, sentence 4 and 5, is in the version of Article 2 of the Act of 19. December 2008 (BGBl. 2794) to be applied for the first time to remuneration, after 31 December 2009. December 2009. 3§ 73e, sentence 4, as amended by the 10. May 2000 (BGBl. 717), it is the last time that it applies to allowances before 1 January 2008. January 2010. 4§ 73d (1) sentence 3, § 73e, sentences 1, 2 and 5, and § 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 the remuneration of the 31. December 2013. 5§ 73a, paragraph 3, in the 30. December 2014 is the first to be valid from 1 January 2014. January 2014.6§ 73e, sentence 7, in the 31 December 2014. July 2014 is the first to apply to remuneration, for which the tax withdrawal is based on the 31. December 2014.(3i) § 80 of the Income Tax Implementing Regulation 1997, as amended by the Notice of 18. June 1997 (BGBl. I p. 1558) shall be applied for the last year for the marketing year preceding the 1. 1 January 1999.(4) 1§ 82a shall apply to facts which are applicable in the territory referred to in Article 3 of the Agreement of the Agreement, in accordance with the provisions of the 31. December 1990 and before 1. The report was adopted on 15 January 1992. 2On the facts which have been carried out within the scope of this Regulation only from the territory referred to in Article 3 of the Agreement, the following shall be: style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
§ 82a para. 1 and 2 at the cost of manufacture of installations for installations and installations within the meaning of Paragraph 1 (1) to (5), which shall apply after 30 years of age. June 1985 and before 1 June 1985.
.
2.
§ 82a (3), first sentence, from the 1987 assessment period, to be applied for work that was carried out before the first subparagraph of Article 82a (1).
3.
3.
§ 82a (3), second sentence, from the 1987 assessment period, in the case of charges for individual stoves prior to 1 January 1992.
4.
4.
§ 82a (3) sentence 1 in the version of the notice of 24 January 1992. In the case of investment periods before 1987, it should be applied in respect of the maintenance of work carried out in accordance with the provisions of 30 July 1986.
5.
5.
§ 82a (3) sentence 2 in the version of the notice of 24 June 1985. July 1986 for investment periods before 1987 in the case of charges for individual stoves after the 30. June 1985,
6.
§ 82a for expenses for prior to 1. (
) 1§ 82b of the Income Tax Implementing Regulation 1997, as amended by the Notice of 18 July 1985. June 1997 (BGBl. 1558), it must be applied last time to the conservation effort which occurred before the 1. It was created in January 1999. 2§ 82b in the version of Article 10 of the Law of 29. December 2003 (BGBl. I p. 3076) shall apply for the first time to maintenance costs, which shall be applied after 31 December 2009. December 2003.(4b) § 82d of the Income Tax Implementing Regulation 1986 is to be applied to economic goods and to the developed and newly manufactured parts of the building which, within the scope of this Regulation, are covered exclusively by the provisions of Article 3 of the Agreement on the implementation of the Agreement said area after the 18. May 1983 and before 1. They were produced or purchased in January 1990.(5) § 82f (5) and (7), first sentence, of the Income Tax Implementing Regulation 1979, as amended by 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 is to be applied to measures taken after the 30. June 1987 and before 1 June 1987. The provisions of this Regulation shall apply only to the area referred to in Article 3 of the Agreement on the entry into force of this Regulation. 2On measures that are before the 1. In the case of the territory referred to in Article 3 of the Agreement, Section 82g of the Regulation shall continue to apply in the version in force before that date, in July 1987.(7) 1§ 82h in the case of the Regulation of 19. December 1988 (BGBl. I p. 2301) is for the first time on measures taken in accordance with the provisions of the 30. The Court held that, in accordance with the provisions of this Regulation, only the area referred to in Article 3 of the agreement was concluded in June 1987, and the last time that it had been carried out before the 1. This Regulation shall apply exclusively to the territory referred to in Article 3 of the Agreement, subject to the condition that the part of the conservation effort which has not yet been taken into account shall be applied in the year in which the the building is last used for the purpose of making the arrival of the building, as an operating expenditure or a cost of advertising. 2On measures that are before the 1. The application of this Regulation to the territory referred to in Article 3 of the Agreement on the territory of the European Union (Article 3) shall continue to apply in the period before the date of application of this Regulation.(8) § 82i is to be applied to manufacturing costs for construction measures, which are based on the 31. 1 December 1977 and before 1 December 1977 The provisions of this Regulation shall apply only to the area referred to in Article 3 of the Agreement on the entry into force of this Regulation.(9) § 82k of the Income Tax Implementing Regulation 1986 is due to the maintenance effort, which is before the 1. This Regulation shall apply exclusively to the territory referred to in Article 3 of the Agreement, subject to the condition that the part of the conservation effort which has not yet been taken into account shall be applied in the year in which the the building is last used for the purpose of making the arrival of the building, as an operating expenditure or a cost of advertising.(10) 1In Appendix 3 (to § 80 (1)), the number 26 shall be applied for the first time for the marketing year, which shall be in accordance with the provisions of the 31. December 1990. 2For marketing years that are before the 1. The first paragraph of paragraph 26 in Annex 3 shall be applied in the version in force before that date.(11) § 56 sentence 1, 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-conflicting)

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asset 1 (omitted)

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assets 2 Up to 4 (omitted)

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Appendix 5 (to § 81 (3) (1))
Directory of assets of fixed assets over Days within the meaning of § 81 para. 3 no. 1

(Fundstelle: BGBl. I 2000, 733) The freedom of valuation of § 81 can be used in the civil engineering operation of the coal, coal, lignite and ore mining operations for the assets of the fixed assets for days, which are to be found in the following, with the mine operation The following shall be directly related to the promotion, rope journey, water management and weather management, as well as the treatment of the mineral resources and facilities:
1.
Support facilities and facilities including chess hall, hanging tank, carriage circulation and Loading and unloading facilities and facilities of the mining and mining industry,
2.
Weather and water facilities and facilities,
3.
Washing chew as well as mine lamp industry, mine rescue services and first aid,
4.
Sieberei, Laundry and other processing plants; in ore mining all the processing plants as well as the plants for roasting of iron ore, if the plants do not go to a Cottage operations belong.
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Appendix 6 (to § 81 (3) (2))
Directory of the movable assets of the movable Fixed assets within the meaning of Section 81 (3) (2

the Federal Law Gazette (BGBl)) (Fundstelle: BGBl I 2000, 733) The freedom of valuation of § 81 can be used in the open-cast operation of the lignite and ore mining operations for the following assets of the movable fixed assets:
1.
mine diversion,
2.
dewatering systems,
3.
Large-scale devices designed to solve, move, and tilt the ramming masses and the Promotion and movement of the mineral, provided that it is only for this open-cast mine, or subsequently for other beneficiaries, because of its special design which takes account of the storage and size of the open-cast mining operation. For the purposes of this Regulation, it shall be used, including special storage and coal-carts, including the locomotives required for this purpose, as well as conveyor belts with the up-and surcharges and the associated bunker facilities, with the exception of the Raw coal bunkers in power stations, briquette factories or shipping lines, if the assets meet the requirements of the first half-sentence,
4.
Mine rescue services and the First Aid,
5.
Economic Goods belonging to the processing plants in ore mining, if the preparation plants do not belong to a Metallurgical operations.