Regulation on the amendment of the income tax-Implementing Regulation 1975

Unofficial table of contents

EStDV1975ÄndV

Date of completion: 20.12.1976

Full quote:

" Regulation amending the Income Tax Implementing Regulation 1975 of 20 December 1976 (BGBl. 3610) "

Footnote

(+ + + Text proof: 24.12.1976 + + +) Unofficial table of contents

Input formula

Pursuant to § 4 (5) (5), Section 33b (6) and Section 51 (1) of the Income Tax Act 1975, as amended by the notice of 5 September 1974 (Bundesgesetzbl. 2165; 1975 I p. 422), as last amended by the Introductory Act on the Tax Code-EGAO 1977-of 14 December 1976 (Bundesgesetzbl. 3341), the Federal Government, with the consent of the Federal Council, prescries: Unofficial table of contents

Species 1

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Type 2

In the case of the calculation of the partial value of a pension obligation after termination of the service relationship with the maintenance of the pension scheme or after the occurrence of the pension, the last sentence of the law for the pension shall be different from Marketing years ending before 1 January 1976 shall apply an invoice rate of at least 3.5% of the hundred if the person entitled to the pension in the last marketing year before the end of the service or the entry of the Supply for at least eight months in an establishment located in Berlin (West) has been busy. Unofficial table of contents

Art 3

This Regulation shall apply in accordance with Section 14 of the Third Code of Transfer Law of 4 January 1952 (Bundesgesetzbl. I p. 1) in conjunction with Article 10 of the Tax Amendment Act 1966 of 23 December 1966 (Bundesgesetzbl. I p. 702) also in the Land of Berlin. Unofficial table of contents

Species 4

This Regulation shall enter into force on the day after the date of delivery.