Regulation on the amendment of the income tax-Implementing Regulation 1975Non-official table of contents
Date of issue: 20.12.1976
" Regulation amending the Income tax-Implementing Regulation 1975 of 20. December 1976 (BGBl. I p. 3610) "
(+ + + text proof: 24.12.1976 + + +) unofficial table of contents
Based on § 4 (5) point 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 1977. December 1976 (Bundesgesetzbl. 3341), the Federal Government, with the approval of the Federal Council: Non-official table of contents
-Non-official table of contents
When calculating the partial value of a pension obligation after termination of the service under By way of derogation from § 6a (3), last sentence of the Law for Economic Years, which is prior to the 1. On 1 January 1976, a minimum of 3.5 per cent of the invoice amount shall be applied where the person entitled to the pension is at least eight months in the last marketing year prior to the termination of the employment relationship or the occurrence of the pension in the of a company located in Berlin (West). Non-official table of contents
This regulation applies in accordance with Section 14 of the Third Transfer Act 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. Non-official table of contents
This regulation enters into force on the day after the announcement.