Income Tax Act (EStG)

Unofficial table of contents

EStG

Date of completion: 16.10.1934

Full quote:

" Income Tax Act in the version of the Notice of 8. October 2009 (BGBl. I p. 3366, 3862), most recently by Article 5 of the Law of 28 July 2015 (BGBl. I p. 1400)

Status:	New by Bek. v. 8.10.2009 I 3366, 3862;
	Last amended by Art. 5 G v. 28.7.2015 I 1400

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 30.12.1981 + + +) 
(+ + + For application cf.  Section 9 (4), § 10 (1) and (1)  6, § 10a (6), § 13a, 
 § 20 para. 1, § 22 No. 5, § 32b, § 37 para. 6, § 45e sentence 2, § § 52 ff.   
 Section 92a (3), (4 + + + +) 
(+ + + For application cf.  § 19 InvStG + + +) 
(+ + + For application d.  § 34c cf.  § 26 KStG 1977 + + +) 

  

Heading: IdF d. Art. 1 No. 1 G v. 16.5.2003 I 660 mWv 21.5.2003 Unofficial table of contents

Content Summary

I. Tax duty

§ 1	Tax liability
§ 1a

II. Income 1. Objective conditions
for taxation

§ 2	Scope of taxation, definitions
§ 2a	Negative income with respect to third countries

2. Tax-free revenue

§ 3
§ 3a	(dropped)
Section 3b	Tax-free allowances for Sundays, public holidays or night work
§ 3c	Proportionate deductions

3. Profit

§ 4	Profit term in general
Section 4a	Profit-making period, marketing year
§ 4b	Direct Insurance
§ 4c	Contributions to pension funds
§ 4d	Grants to support funds
§ 4e	Contributions to pension funds
§ 4f	Commitments, accusations of debt and the execution of the performance
§ 4g	Formation of a compensatory item upon removal pursuant to § 4 (1) sentence 3
§ 4h	Operating Expenditure Withdrawal for Interest Rate (interest rate barrier)
§ 5	Profit for merchants and for certain other trader
Section 5a	Determination of the profit of merchant ships in international transport
Section 5b	Electronic transmission of balance sheets as well as profit and loss accounts
§ 6	Severity
§ 6a	Pension provision
§ 6b	Transfer of silent reserves in respect of the sale of certain fixed assets
§ 6c	Transfer of silent reserves in the case of the sale of certain fixed assets in the determination of the profit in accordance with § 4 (3) or by average rates
§ 6d	Euroconversion reserve
§ 7	Removal for wear or substance reduction
§ 7a	Common rules for increased dislocations and special depreciation
§ 7b	(dropped)
§ 7c	(dropped)
§ 7d	(dropped)
§ 7e	(dropped)
§ 7f	(dropped)
§ 7g	Investment deductions and special depreciation measures for the promotion of small and medium-sized enterprises
§ 7h	Increased dislocations for buildings in refurbishment areas and urban development areas
§ 7i	Increased dislocations at architectural monuments
§ 7k	(dropped)

4. Surplus of the
Revenue from advertising costs

§ 8	Revenue
§ 9	Acquisition Cost
§ 9a	Lump sums for advertising costs

4a. Sales tax law
Pre-tax withdrawal

Section 9b

5. Special expenditure

§ 10
§ 10a	Supplementary pension provision
Section 10b	Tax-privileged purposes
§ 10c	Special Tax PauschAmount
§ 10d	Loss-of-loss
§ 10e	Tax treatment of the apartment used for your own residential use in your own house
§ 10f	Tax treatment for building monuments and buildings used for their own purposes in redevelopment areas and urban development areas
§ 10g	Tax treatment for cultural goods worthy of protection, which are not used for the purpose of obtaining information or for their own purposes
§ 10h	Tax treatment of the apartment in its own house, which is provided free of charge for residential purposes
§ 10i	Deprivation of costs in the case of an apartment benefiting from the property rights law

6. appropriation and procurement

§ 11
§ 11a	Special treatment of maintenance costs for buildings in refurbishment areas and urban development areas
Section 11b	Special treatment of maintenance costs in the case of architectural monuments

7. Non-deductible expenditure

§ 12

8. Individual types of arrival (a) Agriculture and forestry
(Article 2 (1), first sentence, point 1)

§ 13	Income from agriculture and forestry
§ 13a	Determination of the profit from agriculture and forestry by average rates
§ 14	Disposal of the holding
§ 14a	Benefits for the sale of certain agricultural and forestry holdings

(b) Commercial operation
(Section 2 (1), first sentence, point 2)

§ 15	Income from industrial operations
Section 15a	Losses in the event of limited liability
Section 15b	Losses in connection with tax-related models
§ 16	Disposal of the holding
§ 17	Sale of shares in capital companies

(c) Self-employment
(Article 2 (1), first sentence, point 3)

§ 18

(d) Non-self-employed
(Article 2 (1), first sentence, point 4)

§ 19

(e) Capital assets
(Article 2 (1), first sentence, point 5)

§ 20

(f) Rental and leasing
(Article 2 (1), first sentence, point 6)

Section 21

(g) Other income
(Article 2 (1), first sentence, point 7)

Section 22	Types of other income
Section 22a	Pension contributions to the central office
Section 23	Private divestment transactions

(h) Common rules

§ 24
§ 24a	Age Load Amount
§ 24b	Discharge amount for single-parent families

III. Assessment

Section 25	Assessment period, tax declaration obligation
Section 26	Assessment of spouses
Section 26a	Single assessment of spouses
§ 26b	Conscription of spouses
§ 27	(dropped)
§ 28	Taxation in the case of continued goods
§ § 29 and 30	(dropped)

IV. Rate

Section 31	Family performance compensation
Section 32	Children, allowances for children
Section 32a	Income Tax Rate
Section 32b	Advance reservation
Section 32c	(dropped)
Section 32d	Separate tax rate for income from capital assets
§ 33	Exceptional loads
§ 33a	Exceptional exposure in special cases
§ 33b	Lump sums for disabled persons, survivors and carers
Section 34	Extraordinary income
§ 34a	Beneficiaries of the non-profit-making gains
§ 34b	Tax rates on income from exceptional timber use

V. Tax discounted rates 1. Tax reduction
in the case of foreign income

§ 34c
§ 34d	Foreign income

2. Tax reduction
for income from agriculture and forestry

§ 34e

(dropped)

2a. tax reduction
for taxable persons with children at
Use of increased offsetting for residential buildings or tax benefits for owner-occupied residential property

§ 34f

2b. Tax reduction
in the case of grants
political parties and independent
Voters ' Associations

§ 34g

3. Tax reduction
in the case of income from business operations

§ 35

4. Tax Discount
in the case of expenditure on household
Employment relationships and
the use of budget-related
Services

§ 35a

Tax reduction in the case of expenses for household-related employment relationships, household-related services and handmade services

5. Tax reduction
in the case of a charge of inheritance tax

§ 35b

Tax reduction when charged with inheritance tax

VI. Tax collection 1. Income tax collection

§ 36	Creation and redemption of income tax
Section 37	Income Tax-Pre-payment
Section 37a	Flat-rate payment of personal income tax by third parties
Section 37b	Flat-rate income tax in case of non-cash benefits

2. Tax withdrawal
Labour wages (payroll tax)

§ 38	Wage tax collection
Section 38a	Level of payroll tax
Section 38b	Wage tax classes, number of children's allowances
§ 39	Payroll deduction property
Section 39a	Free amount and amount of the amount
Section 39b	Withholding of payroll tax
Section 39c	Withholding the payroll tax without wage tax deductions
Section 39d	(dropped)
Section 39e	Procedures for the formation and application of electronic payroll tax deductitiy
Section 39f	Factor method instead of control class combination III/V
§ 40	Lump-sum pay tax in special cases
§ 40a	Lump-sum of the payroll tax on part-time employees and marginally
§ 40b	Lump-sum payment of the payroll tax for certain future benefits
Section 41	Recording requirements for payroll tax deductitiy
§ 41a	Registration and abduction of the payroll tax
Section 41b	Conclusion of wage tax deduction
§ 41c	Change in payroll tax deduction
§ § 42 and 42a	(dropped)
§ 42b	Wage tax-annual compensation by the employer
Section 42c	(dropped)
Section 42d	Liability of the employer and liability in the case of employee surrender
Section 42e	Call information
Section 42f	Payroll External Check
§ 42g	Payroll Post-Show

3. Tax withdrawal
the capital gains tax (capital gains tax)

Section 43	Capital gains with tax deprivation
§ 43a	Measurement of the capital gains tax
Section 43b	Measurement of the capital gains tax in certain companies
Section 44	Compensation of capital gains tax
Section 44a	Distance from tax withdrawal
§ 44b	Refund of capital gains tax
§ 45	Exclusion of the refund of capital gains tax
§ 45a	Registration and certification of the capital gains tax
§ 45b	(dropped)
§ 45c	(dropped)
§ 45d	Communications to the Federal Central Office for Taxes
§ 45e	Authorization for interest information regulation

4. The assessment of taxable persons
with tax-deducted income

Section 46	Assessment of income from non-self-employed work
§ 47	(dropped)

VII. Tax deprivation in construction services

§ 48	Tax deducted
§ 48a	Procedure
§ 48b	Exemption certificate
Section 48c	Invoice
§ 48d	Special features in the case of double taxation agreements

VIII. Taxation restricted to taxable persons

§ 49	Limited taxable income
§ 50	Special provisions for limited taxable persons
§ 50a	Tax deductitiy for limited taxable persons

IX. Other provisions
Fines, empowersand final provisions

§ 50b	Audit Law
§ 50c	(dropped)
§ 50d	Special features in the case of double taxation agreements and § § 43b and 50g
§ 50e	Fines; non-prosecution of tax offences in the case of minor employment in private households
§ 50f	Fines
§ 50g	Discharge of tax on interest and royalty payments made between affiliated companies of different Member States of the European Union
§ 50h	Confirmation for the purpose of discharge of withholding taxes in another Member State of the European Union or of the Swiss Confederation
§ 50i	Taxation of certain income and application of double taxation agreements
Section 51	Appropriations
§ 51a	Determination and collection of surcharge taxes
Section 52	Application rules
§ 52a	(dropped)
Section 52b	Transitional arrangements pending the application of electronic payroll tax deductitiy
Section 53	Special provision for the tax exemption of a child's minimum subsistency level in the 1983 to 1995 assessment periods
§ 54	(dropped)
§ 55	Final provisions (special provisions for the determination of the profit under § 4 or on average for the ground and ground established before 1 July 1970)
§ 56	Special provisions applicable to taxable persons in the territory referred to in Article 3 of the agreement
Section 57	Special application rules on the occasion of the production of the German unit
Section 58	Further application of legislation which has been applied before the manufacture of the unity of Germany in the territory referred to in Article 3 of the Unification Treaty
§ § 59 to 61	(dropped)

X. Child benefit

Section 62	Eligible
§ 63	Children
Section 64	Meeting of several claims
Section 65	Other services for children
Section 66	Amount of child's money, payment period
Section 67	Application
Section 68	Special duty to co-act
Section 69	Verification of the continued existence of eligibility requirements by reporting data-transmission
Section 70	Fixing and payment of the child's money
Section 71	(dropped)
Section 72	Fixing and payment of the child's money to members of the public service
Section 73	(dropped)
Section 74	Payment of the child's money in special cases
§ 75	Offset
Section 76	Pfändung
§ 76a	(dropped)
Section 77	Reimbursement of costs in pre-trial proceedings
Section 78	Transitional arrangements

XI. Pension allowance

§ 79	Entitled
§ 80	Vendor
§ 81	Central location
§ 81a	Competent authority
Section 82	Pension contributions
Section 83	Pension allowance
Section 84	Basic allowance
§ 85	Child allowance
§ 86	Minimum contribution
Section 87	Meetings of several treaties
Section 88	Emergence of entitlement to allowance
§ 89	Application
§ 90	Procedure
Section 91	Data collection and reconciliation
§ 92	Certificate
§ 92a	Use for a self-used apartment
Section 92b	Method of use for a self-used apartment
Section 93	Harmful use
Section 94	Procedures for harmful use
§ 95	Special cases of repayment
§ 96	Application of the levy system, general provisions
Section 97	Portability
Section 98	Legal Way
§ 99	Empowerment

Appendix 1	(to § 4d paragraph 1) Table for the calculation of the cover capital for life-long services of support funds
Annex 1a	(to § 13a) Determination of the profit from agriculture and forestry by average rates
Appendix 2	(to § 43b) Companies within the meaning of Directive 90 /435/EEC
Appendix 3	(to § 50g)

I.
Tax liability

Unofficial table of contents

§ 1 Tax duty

(1) ¹ Natural persons who have a domiciliated residence or habitual residence in Germany are subject to unlimited income tax. ² For the purposes of this Act, the share of the Federal Republic of Germany is also part of the domestic

1.

on the continental shelf where the natural resources of the sea and the subsoil of the sea are researched or exploited there, and

2.

at the exclusive economic zone where energy production facilities are built or operated there, using renewable energy sources.

(2) ¹ Unrestricted income tax obligations are also German nationals who

1.

have neither a place of residence nor their habitual residence in the country; and

2.

to a domestic legal person under public law in a service relationship and for that purpose relate to working wages from a domestic public cash register,

as well as members of their household who have German citizenship or do not receive any income or only income which is subject to income tax only in Germany. ² This applies only to natural persons who, in the State in which they reside or have their habitual residence, are merely used to a tax on income in a manner similar to the limited income tax obligation. (3) ¹ On request, natural persons are also treated as unrestricted income tax, which does not have a place of residence or their habitual residence in Germany, provided they have domestic income within the meaning of § 49. ² This applies only if their income is subject to at least 90 percent of the German income tax in the calendar year or if the income which is not subject to German income tax does not apply to the basic allowance in accordance with Article 32a (1) sentence 2, point 1 this amount shall be reduced in so far as it is necessary and appropriate in accordance with the conditions in the State of residence of the taxable person. ³ Domestic income which, according to an agreement to avoid double taxation, may only be taxed at a limited level, shall be deemed not to be subject to the German income tax. ⁴ In the case of the determination of the income under the second sentence, no account shall be taken of income tax which is not subject to the German income tax and which is not taxed abroad, to the extent that comparable income in the country is tax-free. ⁵ A further condition is that the amount of income not subject to the German income tax is proven by a certificate issued by the competent foreign tax authority. ⁶ The tax retreat according to § 50a is to be carried out irrespective of the sentences 1 to 4. (4) Natural persons who have neither a domicial residence nor their habitual residence in Germany are limited, subject to the provisions of paragraphs 2 and 3 and § 1a. Income tax liability if they have domestic income as defined in § 49. Unofficial table of contents

§ 1a

(1) For nationals of a Member State of the European Union or of a State to which the Agreement on the European Economic Area is applicable, which are subject to unlimited income tax in accordance with Article 1 (1) or which are subject to the provisions of Article 1 (1) (1) (1) In the case of the application of Section 10 (1a) and § 26 (1) sentence 1, the following shall apply as an unlimited income tax subject:

1.

Expenses within the meaning of Section 10 (1a) shall also be deductible as special expenses if the recipient of the service or payment is not subject to unlimited income tax. ² The condition is that:

a)

the consignee has his residence or habitual residence in the territory of another Member State of the European Union or of a State to which the Agreement on the European Economic Area applies; and

b)

the taxation of the service to be taken into account in accordance with Article 10 (1a) or payment by the recipient is demonstrated by a certificate issued by the competent foreign tax authority;

1a.

(dropped)

1b.

(dropped)

2.

the non-permanent resident spouse without domiciliate or habitual residence domestically shall be treated on application for the application of Article 26 (1) sentence 1 as an unlimited income tax. ² The second sentence of paragraph 1 shall apply accordingly. ³ For the purposes of the second sentence of Article 1 (3), the income of both spouses shall be cancelled and the basic allowance shall be doubled in accordance with Article 32a (1), second sentence, point 1.

(2) For persons subject to unlimited income tax within the meaning of Article 1 (2), who meet the requirements of § 1 (3) sentence 2 to 5, and for unrestricted income taxable persons within the meaning of Article 1 (3), who fulfil the requirements 1 (1) (1) and (2), and are active in a foreign place of employment, the provisions of paragraph 1 (2) shall apply mutatis-ly, with the proviso that domials or habitual residence in the State of the foreign duty station shall be subject to the conditions laid down in paragraph 2 of this .

II.
Income

1.
Substantive conditions for taxation

Unofficial table of contents

§ 2 Scope of taxation, definitions

(1) ¹ The income tax is subject to

1.

Income from agriculture and forestry,

2.

commercial income,

3.

Income from self-employed work,

4.

Income from non-self-employed work,

5.

revenue from capital assets,

6.

income from leasing and leasing,

7.

other income within the meaning of § 22,

that the taxable person achieves during his unrestricted income tax liability or as a domestic income during his limited income tax liability. ² According to § § 13 to 24. (2), the type of arrival in the individual case is determined by the type of arrival. ¹ Income is

1.

in the case of agriculture, forestry, business operations and independent work of profit (§ § 4 to 7k and 13a),

2.

in the case of the other types of arrival, the surplus of income over advertising costs (§ § 8 to 9a).

² In the case of income from capital assets, Section 20 (9) shall replace the provisions of Sections 9 and 9a, subject to the provisions of Section 32d (2). (3) The sum of the income, reduced by the amount of the retirement allowance, the amount of the relief for single parents and the amount of the income. Deduction in accordance with § 13 (3), is the total amount of income. (4) The total amount of income, reduced by the special expenditure and the exceptional burdens, is the income. (5) ¹ The income, reduced by the allowances under section 32 (6) and the other amounts to be deducted from income, is the taxable income, which forms the basis of assessment for the collective income tax. ² If other laws apply to the concept of taxable income, the income in all cases of § 32 is to be reduced by the free amounts in accordance with § 32 (6) (5a) for the purpose of the income. ¹ If non-tax legal standards apply to the terms defined in the preceding paragraphs (income, sum of income, total income, income, taxable income), these quantities shall be increased for the purposes of these terms by the terms of 32d paragraph 1 and amounts to be taxed pursuant to § 43 (5) as well as the tax-free amounts pursuant to § 3 (40) and shall be reduced by the amounts not deductible pursuant to § 3c (2). ² (b) establish non-tax legal standards in respect of the terms referred to in paragraphs 1 to 3 (income, total income, total income), for the purposes of which these quantities shall be reduced by those deductible in accordance with Article 10 (1) (5); (5b) As far as the legal norms of this Act are linked to the concepts defined in the preceding paragraphs (income, total income, total income, income, taxable income), capital gains are in accordance with Section 32d (1) and Article 43 (5). (6) ¹ The rate of income tax, reduced by the foreign taxes to be charged and the tax reductions, increased by the tax in accordance with § 32d (3) and (4), the tax in accordance with § 34c (5) and the surcharge pursuant to § 3 (4) sentence 2 of the Forest Damage Compensation Act as amended by the Notice of 26 August 1985 (BGBl. 1756), as last amended by Article 18 of the Law of 19 December 2008 (BGBl I). 2794), as amended, is the income tax to be fixed. ² If the total amount of income in the cases referred to in Article 10a (2) has been reduced by special expenditure in accordance with Article 10a (1), the income tax to be determined shall be the right to an allowance under Section XI of the Collective Income Tax , the increase in the basic allowance in accordance with § 84, second sentence, shall be disregarded in the determination of the allowance to which the taxable person is subject. ³ If the income in the cases of § 31 is reduced by the free amounts in accordance with § 32 Paragraph 6, the right to child benefit under Section X of the collective income tax is to be added. (7) ¹ The income tax is an annual tax. ² The bases for their fixing are to be determined for each calendar year. ³ In the case of both unlimited and limited income tax liability during a calendar year, the domestic income obtained during the limited income tax liability shall be subject to an assessment of the unlimited amount of income tax. (8) The provisions of this law on spouses and marrials shall also apply to life partners and civil partnerships. Unofficial table of contents

Section 2a Negative income with respect to third countries

(1) ¹ Negative income

1.

from a country and forestry establishment situated in a third country,

2.

from a commercial establishment situated in a third country,

3.

a)

from the approach of the lower partial value of a share of a third country body belonging to an operating assets, or

b)

from the sale or removal of a share of a third country body belonging to an operating property, or from the dissolution or reduction of the capital of a third country body,

4.

in the cases of § 17, in the case of a share of a third country capital company,

5.

from participation in a trading business as a silent partner and from a partial loan, if the debtor has a residence, registered office or management in a third country,

6.

a)

from the rental or lease of immovable property, or in kind, if they are situated in a third country, or

b)

from the dismissal of ships, provided that the transfer does not show that they have been used exclusively or almost exclusively in a State other than a third country, unless they are commercial ships, The

aa)

is handed over by a charterer, or

bb)

in a supplier other than a third country, who fulfil the conditions set out in Article 510 (1) of the Commercial Code, or

cc)

only temporarily to be temporarily transferred to a third country-based supplier who fulfils the conditions set out in Section 510 (1) of the Commercial Code

, or

c)

from the approach of the lower part-value or the transfer of an asset belonging to an operating assets within the meaning of points (a) and (b),

7.

a)

from the approach of the lower partial value, the sale or removal of a share belonging to an operating assets,

b)

from the dissolution or reduction of the capital,

c)

in the cases of § 17 in the case of a proportion of

an entity with its registered office or management in a State other than a third country, in so far as the negative income is due to one of the situations referred to in points 1 to 6,

may be offset only with positive income of the same type and, with the exception of the cases referred to in point 6 (b), from the same State, in the cases referred to in point 7, on the basis of the facts of the same type from the same State; they may not be deducted in accordance with § 10d. ² The negative income is equated to profit reductions. ³ In so far as the negative income cannot be offset in accordance with the first sentence, it shall reduce the positive income of the same type as the taxable person in the following periods of assessment from the same State, in the cases referred to in point 7. The reason for the facts of the same kind from the same country is achieved. ⁴ The reduction shall be permitted only to the extent that the negative income in the previous assessment periods could not be taken into account (remaining negative earnings). ⁵ The negative income remaining at the end of a period of assessment shall be determined separately; Section 10d (4) shall apply mutatily. (2) ¹ Paragraph 1, first sentence, point 2 shall not apply where the taxable person proves that the negative income comes from a commercial establishment in a third country which is exclusively or almost exclusively the manufacture or supply of goods. of goods, other than weapons, the extraction of mineral resources and the effects of industrial services, in so far as they are not in the establishment or operation of installations used for tourism, or in the rental or the Leasing of economic goods, including the transfer of rights, plans, (c) patterns, procedures, experience and knowledge; the direct holding of a holding of at least one quarter of the nominal capital of a capital company, which shall be the sole or almost exclusive of the activities referred to above; The subject-matter and the financing relating to the holding of the holding shall be deemed to have an effect on industrial performance if the capital company has neither its management nor its head office in the country. ² Paragraph 1, first sentence, points 3 and 4 shall not apply where the taxable person proves that the conditions set out in the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of paragraph 1 have been submitted to the body either since its establishment or during the last five years, and in A period of assessment in which the negative income is obtained. (2a) ¹ For the purposes of the application of paragraphs 1 and 2,

1.

as third countries, those States which are not Member States of the European Union;

2.

Third country bodies and third country companies-corporations which do not have their management or head office in a Member State of the European Union.

² For the purposes of the application of the first sentence, Member States of the European Union shall be equal to the States to which the Agreement on the European Economic Area is applicable, provided that between the Federal Republic of Germany and the other State the Agreement on the European Economic Area is applicable to the mutual assistance directive, in accordance with Article 2 (2) of the EU administrative assistance act or a comparable two-or multi-sided agreement, is to be supplied with information necessary to carry out the taxation.

Footnote

(+ + + § 2a: For application, see Section 32b (1) and § 52 + + +)

2.
Tax-free revenue

Unofficial table of contents

§ 3

Tax-free

1.

a)

Benefits from health insurance, nursing care insurance and statutory accident insurance,

b)

Benefits in kind and child subsidies from statutory pension schemes, including benefits in kind under the old-age pension scheme of farmers,

c)

Transitional allowance according to the Sixth Book of the Social Code and cash benefits in accordance with § § 10, 36 to 39 of the Law on the Pensions of Farmers,

d)

the maternity allowance under the Maternity Protection Act, the Reich Insurance Order and the Law on the Health Insurance of Farmers, the special support for women employed in the family household, the grant to the maternity benefit after the Maternity protection law and the subsidy for employment bans for the period before or after a delivery and for the day of maternity leave during parental leave in accordance with the provisions of the civil service law;

2.

a)

the unemployment allowance, the partial unemployment benefit, the short-time allowance, the allowance for pay, the transitional allowance, the start-up grant under the Third Book of Social Code and the other benefits under the Third Book of Social Code and the corresponding programmes of the Federal Government and of the Länder, insofar as they are granted to employees or job seekers or to the promotion of education or training or the establishment of the recipients of business;

b)

the insolvency allowance, benefits on the basis of the claims referred to in § 169 and § 175 (2) of the Third Book of the Social Code, as well as payments by the employer to a social security institution on the basis of the statutory transfer of receivables pursuant to § 115 Paragraph 1 of the Tenth Book of the Social Code, if an insolvency event pursuant to Article 165 (1), second sentence, also exists in conjunction with sentence 3 of the Third Book of the Social Code,

c)

the unemployment benefit under the Soldatenpensions Act,

d)

Benefits in terms of livelihood and integration into work according to the Second Book of the Social Code,

e)

, with the benefits referred to in points 1 to 2 (d), comparable benefits from foreign entities established in a Member State of the European Union, in a State to which the Agreement on the European Economic Area have been applied or have been applied in Switzerland;

3.

a)

Pension arrangements according to § 107 of the Sixth Book of the Social Code, in accordance with § 21 of the German Civil Service Act or the corresponding national law and in accordance with Section 43 of the SoldatenSupply Act in conjunction with Section 21 of the Staff Pension Act,

b)

Contributions to the insured persons in accordance with § § 210 and 286d of the Sixth Book of Social Code as well as in § § 204, 205 and 207 of the Sixth Book of Social Code, contribution refunds in accordance with § § 75 and 117 of the Law on the Pension rights of farmers and according to § 26 of the Fourth Book of the Social Code,

c)

services provided by occupational health care institutions which correspond to the services referred to in points (a) and (b);

d)

Capital severance payments and compensation payments in accordance with § 48 of the German Civil Service Act or the corresponding national law and in accordance with § § 28 to 35 and 38 of the SoldatenSupply Act;

4.

with members of the Federal Armed Forces, the Federal Police, the Customs Administration, the Civil Order Police of the Länder, the law enforcement police and the professional fire brigade of the Länder and municipalities and with law enforcement officers of the Criminal Police of the Federal Republic, of the Länder and Municipalities

a)

the monetary value of the service clothing made available to them on the basis of their service;

b)

Clothing aid and compensation for wear on the service clothing of the clothing of the officers of the criminal police and of the relatives of the officers responsible for the wearing or holding of service clothing and for the services of the officers of the criminal police. Customs administration,

c)

catering or food aid in use,

d)

the monetary value of the health care provided under statutory provisions;

5.

a)

the cash and material references received by conscripts during the military service in accordance with § 4 of the German Wehrpflichtgesetz (German Army Service Act),

b)

the cash and material remuneration received by the civil service provider in accordance with Section 35 of the Civil Service Act,

c)

the Wehrsold paid to soldiers pursuant to § 2 (1) of the Wehrsoldgesetz (Wehrsoldgesetz) in the sense of Section 1 (1) of the Wehrsoldgesetz (Wehrsoldgesetz)

d)

the remuneration paid to reservists and reservists of the Bundeswehr in accordance with § 1 of the Reservists and Reservists Act, pursuant to the Wehrsoldgesetz (German Army Service Act),

e)

the medical care which soldiers receive in accordance with § 6 of the Wehrsoldgesetz (Wehrsoldgesetz) and civil service providers in accordance with § 35 of the Civil Service Act (Civil Service Act),

f)

the pocket money paid to persons who do a voluntary service referred to in Article 32 (4), first sentence, point 2 (d), or a comparable amount of cash;

6.

Deductions which, due to statutory provisions on public funds, have been damaged in military service, in the Voluntary Service of Damaged, Civil Service Damaged and in the Federal Volunteer Service, or their survivors, War-damaged, war-survivors and persons treated as such shall be paid, in so far as they are not remuneration granted on the basis of the service period. ² The same persons within the meaning of the first sentence are persons who are entitled to benefits under the Federal Law on Supply and Accident Insurance pursuant to the Soldatenpensions Act, the Civil Service Act or the State Law of comparable State Law;

7.

Compensatory benefits under the Burden Balancing Act, benefits under the Refugee Assistance Act, the Federal Displaced Persons Act, the Repair Damage Act, the Displaced Persons Act, the National Socialist Prosecution Compensation Act and benefits under the Compensation Act and the Compensation Act, in so far as they are not capital gains within the meaning of Article 20 (1) (7) and (2);

8.

Financial compensation and benefits in the healing process, which are granted on the basis of statutory provisions for the reparation of national-socialist injustice. ² The tax liability of remuneration from a newly founded or re-established service relationship, as well as from a previous service, which is granted or re-granted for reasons of reparation, for reasons of restitution, remains unaffected;

8a.

Pensions due to old age and pensions due to reduced earning capacity arising from statutory pension insurance paid to persecuted persons within the meaning of Section 1 of the Bundesentschädigungsgesetz (Bundesentschädigungsgesetz), if periods of pension rights due to the persecution in the German Federal Republic of Germany Pension is included. ² pensions due to death from statutory pension insurance if the deceased insured person was persecuted within the meaning of Section 1 of the Federal Indemnification Act and if pension rights are included in this pension due to the persecution;

9.

Reimbursements pursuant to section 23 (2), first sentence, number 3 and 4, and § 39 (4) sentence 2 of the Eighth Book Social Code;

10.

Income of a host family for the admission of a disabled person or a disabled person under § 2 (1) of the Ninth Book Social Code for the care, care, accommodation and catering services provided on the services of a service provider in accordance with the Social Code. ² For revenue within the meaning of the first sentence, which are not based on the performance of a service provider in accordance with the Social Code, the same shall apply up to the amount of the benefits provided for in the Twelfth Book of Social Code. ³ If the income of the host family referred to in the first sentence exceeds the tax-free amount, the expenditure relating to the activity in direct economic context may, by way of derogation from Section 3c, be limited to the extent that: shall be deducted as operating expenditure in excess of the amount of the tax-free revenue;

11.

Pay from public funds or from funds from a public foundation which are authorised for the purpose of promoting education or training, science or art directly, for reasons of need for assistance or as aid. ² This includes non-child allowances and child allowances, which are granted on the basis of remuneration laws, special tariffs or similar provisions. ³ The precondition for the tax exemption is that the recipient is not required to pay a certain amount of scientific or artistic consideration or to work for a specific job. ⁴ The benefits from public funds on the basis of the need for assistance are equal to the contribution reductions and premium repayments made by a institution of the statutory health insurance scheme for non-eligible aid;

12.

References paid from a federal fund or a national treasury, to the one

a)

in a federal law or national law,

b)

on the basis of a provision based on a federal or state-law authorisation; or

c)

by the federal government or by a state government

are fixed as an allowance for expenditure and, on the other hand, are also shown in the budget as compensation for expenditure. ² The same shall apply to other remuneration paid to persons performing public services in the form of compensation from public funds, unless it is established that they are granted for loss of earnings or loss of time or to the extent to which they are paid for loss of earnings or loss of time. the amount of expenditure on which the recipient appears to be greater than that;

13.

the travel allowances paid out of public funds, compensation for the removal of the costs and the allowances paid. ² The remuneration paid as travel expenses for catering is only tax-free to the extent that they do not exceed the lump sums in accordance with § 9 paragraph 4a; severance funds are only tax-free to the extent that they are the subject of the provisions of § 9 (1) sentence 3, point 5 and paragraph 4a shall not exceed the amount of expenses that may be drawn up

14.

Grants from a carrier of the statutory pension insurance cover to the expenses of a pensioner for his health insurance and shares borne by the statutory pension insurance institution (§ 249a of the Fifth Book of the Social Code) in the contributions for statutory health insurance;

15.

(dropped)

16.

the allowances paid to employees outside the public service by their employer for reimbursement of travel expenses, removal costs or additional expenses in the case of double financial management, to the extent that they are deductible pursuant to § 9 as an advertising cost Do not exceed expenses;

17.

Grants to contribute to the contribution under Section 32 of the Law on the Pensions of Farmers;

18.

the repayment of a loan to the Bank for displaced persons and the injured party (burden-equalisation bank) in favour of the compensation fund (Section 5 of the Act on Equalization of Load), if the loan is in accordance with Article 7f of the Law as amended by the 15. September 1953 (BGBl. 1355) was deductible in the year of devotion as operating expenditure;

19.

(dropped)

20.

the grants awarded by the Federal President, for moral or social reasons, to particularly deserving persons or to their survivors;

21.

(dropped)

22.

(dropped)

23.

the benefits under the Prisoner Obstruction Act, the Criminal Law Rehabilitation Act, the Administrative Rehabilitation Act and the Professional Rehabilitation Act;

24.

Benefits granted under the Federal Children's Money Act;

25.

Compensation according to the Infection Protection Act of 20 July 2000 (BGBl. 1045);

26.

Income from secondary-occupational activities as trainers, trainers, educators, supervisors or comparable ancillary activities, from ancillary artistic activities or the secondary vocational care of old, sick or disabled persons Persons serving or on behalf of a legal person under public law situated in a Member State of the European Union or in a State to which the Agreement on the European Economic Area applies, or of a person covered by Article 5 (1) (9) of the Corporate Tax Law Facility for the promotion of charitable, charitable and ecclesiastic purposes (§ § 52 to 54 of the Tax Code) up to a total of 2 400 Euros per year. ² If the revenue for the activities referred to in the first sentence exceeds the tax-free amount, the expenditure in direct economic connection with the anci-occupational activities may, by way of derogation from Section 3c, be limited to the extent that: operating expenditure or advertising costs shall be deducted when they exceed the amount of the tax-free revenue;

26a.

Revenue from anceshal activities in the service or order of a legal person under public law situated in a Member State of the European Union or in a State to which the Agreement on European Union (§ 5 (1) (9) of the Corporate Tax Act, to promote charitable, charitable and ecclesiastic purposes (§ § 52 to 54 of the Tax Code) up to a total of 720 Euro per year. ² The tax exemption is excluded if a tax exemption according to § 3 (12), (26) or (26b) is granted for the income from the activity, in whole or in part. ³ If the revenue for the activities referred to in the first sentence exceeds the tax-free amount, the expenditure in direct economic connection with the anci-occupational activities may, by way of derogation from Section 3c, be limited to the extent that: operating expenditure or advertising costs shall be deducted when they exceed the amount of the tax-free revenue;

26b.

Compensation pursuant to § 1835a of the Civil Code, in so far as they do not exceed the amount of the free amount referred to in the first sentence of point 26, together with the tax-free income within the meaning of point 26. ² The second sentence of paragraph 26 shall apply by analogy;

27.

the basic amount of the production costs and the compensation under the Act to promote the cessation of agricultural activity up to the maximum amount of EUR 18 407;

28.

the increases within the meaning of Article 3 (1) (1) (a) and the contributions and expenses within the meaning of Article 3 (1) (1) (b) and (4) (2) of the Retirement Age-Part-Time Act, the surcharges, the non-insurance employees in the The purpose of Article 27 (1) (1) to (3) of the Third Book of the Social Code to increase the number of employees during part-time periods according to official legal regulations or principles, as well as the payments by the employer to take over the contributions in the Sense of § 187a of the Sixth Book of the Social Code, insofar as they do not pay 50 per cent of the contributions ;

29.

the salary and the remuneration,

a)

which receive the diplomatic representatives of foreign states, the officials assigned to them and the persons in their service. ² This shall not apply to German nationals or to persons permanently resident in Germany;

b)

the professional consulates, the consular staff and their staff, to the extent that they are nationals of the sending State. ² This shall not apply to persons who are permanently resident in the territory of the country or who carry out a profession, trade or other profitable activity outside their office or service;

30.

Compensation for the operational use of tools of a worker (tool money), in so far as they do not clearly exceed the corresponding expenses of the employee;

31.

the typical workwear which the employer leaves to his employee free of charge or with a reduced price; the same shall apply to a cash-off of a non-individual contractual claim to the employment of typical professional clothing, if the In the case of a barabsolution, the employee's expenses are not clearly greater than the corresponding expenses of the employee;

32.

the free or reduced collection of a worker between the place of residence and the first place of business, and for journeys pursuant to Article 9 (1), sentence 3, point 4a, sentence 3, with a means of transport provided by the employer, to the extent that: Collection support is necessary for the operational use of the employee;

33.

in addition to the already-trained working wage, the employer provides services for the accommodation and care of non-school-aged workers in kindergartens or comparable facilities;

34.

in addition to the already-trained working wage, the employer provided services to improve the general state of health and occupational health promotion, with regard to quality, purpose binding and target jurisdiction. The requirements of Sections 20 and 20a of the Fifth Book of Social Code are sufficient to the extent that they do not exceed 500 euros in the calendar year;

34a.

in addition to the employee's already-trained wage, services provided by the employer

a)

to a service company advising or providing caregivers for the care of children or dependants, and

b)

on short-term care of children within the meaning of Section 32 (1), which is 14. Have not yet completed their life year or which have been due to a pre-completion date of 25 years. Life-year physical, mental or mental disabilities are not capable of maintaining themselves or of dependants of the employee who are in need of care if the care for compelling reasons and for reasons of occupation has been is necessary, even if it takes place in the employee's private household, in so far as the benefits do not exceed EUR 600 in the calendar year;

35.

the revenue of the officials employed by Deutsche Post AG, Deutsche Postbank AG or Deutsche Telekom AG, in so far as the revenue without a re-regulation of the postal system and telecommunications under points 11 to 13 and 64 would be tax-free;

36.

Income for services for basic care or domestic care up to the amount of the nursing fee according to § 37 of the Eleventh Book of the Social Code, if these benefits are provided by relatives of the person in need of care or by other persons who thus have a a moral duty within the meaning of § 33 (2) shall be fulfilled in relation to the person in need of care. ² The same applies if the person in need of care receives care allowance from private insurance contracts in accordance with the provisions of the Eleventh Book of Social Code or a flat-rate aid under state aid rules for home care;

37.

(dropped)

38.

Premiums received by the taxable person for the personal use of the services of undertakings free of charge for the purpose of binding the customer in general business transactions in a scheduled basis for the purpose of customer retention in general , where the value of the premiums does not exceed EUR 1 080 in the calendar year;

39.

the benefit of the employee under a current service relationship arising from the unpaid or discounted transfer of financial holdings within the meaning of Article 2 (1) (1) (a), (b) and (f) to (l) and (2) to (5) of the Fifth Asset Education Act, as amended by the Notice of 4 March 1994 (BGBl. 406), as last amended by Article 2 of the Law of 7 March 2009 (BGBl I). 451), as amended, at the employer's company, to the extent that the advantage does not exceed 360 euros in the calendar year. ² The precondition for the tax exemption is that the participation is open to at least all employees who, at the time of the announcement of the offer, are in a current service relationship with the company for one year or more. ³ As a company of the employer within the meaning of the first sentence, a company within the meaning of Section 18 of the German Stock Corporation Act shall also apply. ⁴ The value of the asset participation shall be the common value;

40.

40 percent

a)

the increase in operating assets or revenue arising from the sale or removal of shares in entities, persons ' associations and assets, the benefits of which are to be received by the consignee in respect of revenue within the meaning of Article 20 (1) (1) and (9); or in an organ company within the meaning of § 14 or § 17 of the Corporate Tax Law, or from its dissolution or reduction of their nominal capital or from the approach of such assets with the value of the number according to § 6 paragraph 1 number As far as the income from agricultural and forestry resources is available, the third sentence of the third sentence is 3 Business or self-employed work. ² This shall not apply in so far as the approach of the lower partial value has led to a reduction in profits in its entirety and insofar as this reduction in profits has not been offset by the approach of a value resulting from the third sentence of Article 6 (1) (2). ³ Sentence 1 shall apply, in addition to operating assets, from the approach to the value resulting from the third sentence of Article 6 (1) (2), also not, to the extent that deductions pursuant to Section 6b or similar deductions have been carried out in full tax-effective terms,

b)

the selling price within the meaning of Article 16 (2), insofar as it is attributable to the sale of shares in corporate bodies, personal associations and property funds, the benefits of which are to be received by the consignee in respect of revenue within the meaning of Article 20 (1) (1) and (9). , or to an organ company within the meaning of § 14 or § 17 of the Corporate Tax Law. ² The first sentence shall be applied in the cases referred to in Article 16 (3). ³ (a) sentence 3 shall apply mutatily,

c)

the selling price or the common value within the meaning of Article 17 (2). ² The first sentence shall be applied in the cases referred to in Article 17 (4);

d)

the references within the meaning of Section 20 (1) (1) and of the revenue within the meaning of Article 20 (1) (9). ² This applies only to the extent that they have not diminished the income of the performing body. ³ Sentence 1 (d), second sentence, shall not apply in so far as a concealed profit distribution has increased the income of a person close to the taxable person and Section 32a of the Corporate Tax Law does not apply to the apportionment of that person close to the taxable person. shall apply,

e)

the references within the meaning of Article 20 (1) (2),

f)

the special charges or advantages referred to in Article 20 (3), which shall be granted, in addition to the revenue referred to in Article 20 (1) (1) and (2) (2) (a), (2) (a),

g)

the profit arising from the sale of dividends and other claims within the meaning of Article 20 (2), first sentence, point 2 (a),

h)

the profit arising from the assignment of dividends or other claims within the meaning of Article 20 (2), first sentence, point 2 (a) in conjunction with the second sentence of Article 20 (2),

i)

the references within the meaning of section 22 (1), second sentence, to the extent that they originate from a corporation, association of persons or assets not exempt from corporate income tax.

² This applies in the case of sentence 1 (d) to (h) only in conjunction with Section 20 (8). ³ Sentence 1 (a), (b) and (d) to (h) shall not apply to shares held by credit institutions and financial services institutions in accordance with Section 1a of the Banking Act, in conjunction with Articles 102 to 106 of Regulation (EU) No 575/2013 of the European Parliament and of the Council of the European Communities Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 646/2012 (OJ L 136, 31.7.2012, p. 1), or directly in accordance with Articles 102 to 106 of Regulation (EU) No 575/2013, the same shall apply to shares held by financial undertakings within the meaning of the law on credit with the aim of: the short-term achievement of an own-trade success. ⁴ The second half-sentence shall also apply to credit institutions, financial services institutions and financial undertakings established in another Member State of the European Union or in another Contracting State of the EEA Agreement;

40a.

40 per cent of the remuneration within the meaning of Article 18 (1) (4);

41.

a)

Profit distributions where, for the calendar year or marketing year in which they are obtained, or for the preceding seven calendar years or marketing years from a holding in the same foreign company, amounts of the amount of the profit (Section 10 (2) of the Foreign Tax Act) have placed income tax subject, Section 11 (1) and (2) of the External Tax Act as amended by Article 12 of the Law of 21 December 1993 (BGBl. 2310), and the taxable person proves this; § 3c (2) shall apply accordingly;

b)

profits from the sale of a share in a foreign capital company and from the liquidation or reduction of its capital, in so far as the calendar year or the marketing year in which they are obtained or for the preceding year 7 calendar years or marketing years from a holding in the same foreign company are subject to the amount of the income tax (Section 10 (2) of the External Tax Act), Section 11 (1) and (2) of the External Tax Act (External Tax Act) in the Version of Article 12 of the Law of 21 December 1993 (BGBl. 2310), the taxable person is not able to do so and the amount of the payment is not paid to him as a share of the profit.

² The examination as to whether the amounts of the income tax are subject to income tax are carried out in the context of the separate determination according to § 18 of the External Tax Act;

42.

the benefits paid under the Fulbright Agreement;

43.

the honorary sold for artists as well as donations from funds of the German Artists ' Aid, in the case of references from public funds, which are paid because of the artist's needs;

44.

Grants awarded by public funds or by intergovernmental or superstate bodies to which the Federal Republic of Germany is a member, in order to promote research or to promote scientific or artistic activities. training or further training. ² The same shall apply to scholarships awarded for the purposes specified in the first sentence by a body established or administered by a public body, or by a body, association of persons or a property of assets in the The meaning of Section 5 (1) (9) of the Corporate Tax Law shall be given. ³ The precondition for the tax exemption is that:

a)

the grants do not exceed an amount necessary for the performance of the research task or the maintenance of the livelihood and the coverage of the training needs, and are awarded in accordance with the guidelines issued by the donor,

b)

the recipient, in connection with the scholarship, is not obliged to provide a specific scientific or artistic consideration or to a specific activity in the labour market;

45.

the advantages of the employee from the private use of in-company data-processing equipment and telecommunication equipment, as well as their accessories, from system and application programs made available for private use, which the employer also provides in its operation, and from the services provided in connection with these grants. ² The first sentence shall apply to taxable persons to whom the benefits are granted in the course of an activity for which they receive an allowance within the meaning of Section 3 (12);

46.

(dropped)

47.

Benefits in accordance with Section 14a (4) and Section 14b of the Workplace Protection Act;

48.

Benefits under the Maintenance Assurance Act, insofar as they are not subject to tax obligations pursuant to the second sentence of Article 15 (1) of this Act;

49.

(dropped)

50.

the amounts received by the employee from the employer in order to spend them on him (money running through) and the amounts which are replaced by the employee's expenses for the employer (outsourcing of the work);

51.

Gratuits which, on the occasion of a worker's work, voluntarily and without any right to a third party exist, shall be provided in addition to the amount to be paid for that work;

52.

(dropped)

53.

the transfer of value credits in accordance with § 7f (1), first sentence, point 2 of the Fourth Book of the Social Code to the German Pension Insurance (Deutsche Rentenversicherung Bund). ² The benefits from the value credit provided by the Deutsche Rentenversicherung Bund are part of the income from non-self-employed work within the meaning of § 19. ³ They shall be subject to payroll tax;

54.

Interest on compensation claims for German foreign bonds within the meaning of § § 52 to 54 of the German Bonds Act for German Foreign Bonds in the revised version published in the Bundesgesetzblatt (Part III), outline number 4139-2, insofar as it is the compensation claims against the Federal Government or the Länder. ² The same applies to the interest on debt securities and debtor claims, which according to § § 9, 10 and 14 of the law for the closer regulation of the compensation claims for foreign bonds in the section III of the Federal Law Gazproc, outline number 4139-3, issued or registered by the Federal Government or by the countries for compensation claims;

55.

in the cases of Section 4 (2) (2) and (3) of the Code of Works Law of 19 December 1974 (BGBl. 3610), as last amended by Article 8 of the Law of 5 July 2004 (BGBl I). 1427), in the current version of the current version of the pension scheme, in accordance with Article 4 (5) of the Occupational Pensions Act, when the occupational pensions of the former and the new employer via a pension fund, a pension fund, a A pension fund or a life insurance company is being implemented. ² The first sentence shall also apply if the transfer value is made by the former employer or from a support fund to the new employer or another support fund. ³ The benefits of the new employer, the fund of assistance, the pension fund, the pension fund or the life assurance undertaking on the basis of the amount set out in the first and second sentences shall be included in the income to which the benefits would be included, if the transfer would not have taken place in accordance with Section 4 (2) (2) and (3) of the occupational pensions act;

55a.

which, according to § 10 of the Supply Equalization Act of 3 April 2009 (BGBl. 700), in the version in force (internal division), transfer of rights for the person entitled to compensation to the detriment of the rights of the person who compensates for the compensation. ² The benefits under these rights shall be included in the person entitled to compensation for the income to which the benefits would be included in the countervailing person if the internal division had not taken place;

55b.

the compensation provided for in accordance with Article 14 of the Supply Equalization Act (external division) in order to justify the rights of the countervailing person to the detriment of the rights of the person who compensates for the compensation, in so far as benefits from those rights are Would lead to taxable income according to § § 19, 20 and 22. ² The first sentence shall not apply in so far as benefits based on the justified right would lead to income from the person entitled to compensation pursuant to § 20 (1) (6) or 22 (1) sentence 3 (a) double letter bb. ³ The supplier of the compensatory person shall inform the supplier of the compensatory person of the basic principles necessary for the taxation of benefits. ⁴ This shall not apply if the supplier of the compensatory person already knows the fundamentals or is able to ascertain from the data available to him and that circumstance has been communicated to the supplier of the compensatory person is;

55c.

Transfers of old-age pension assets within the meaning of § 92 to another retirement pension contract based on the name of the taxable person (Article 1 (1), first sentence, point 10, point (b) of the Pension Welfare Certification Act), insofar as the Benefits payable on taxable income pursuant to Section 22 (5) would lead. ² This shall apply mutah

a)

where occupational pension rights are found, in so far as pension benefits are provided for the benefit of an old-age pension under the name of the taxable person,

b)

if, in the case of the death of the taxable person, the pension is transferred to a pension contract based on the name of the spouse, if the spouses are not permanently living separately at the time of the death of the person entitled to the spouse (§ 26 (1)) and their residence or habitual residence in a Member State of the European Union or of a State to which the Agreement on the European Economic Area is applicable;

55d.

Transfers of rights from a contract certified in accordance with § 5a pension scheme to another on the name of the taxable person in accordance with § 5a retirement pension certification act Contract;

55e.

the values of rights to old-age rights conferred by an agreement with a body between-or superstate bodies, to the extent that they provide for the creation of an old-age pension in the case of an establishment between the Member State or the national authorities are used. ² The benefits on the basis of the amount referred to in the first sentence shall be included in the income of the benefits provided by the receiving institution in the rest of the case;

56.

Contributions from the employer in accordance with § 19 (1), first sentence, third sentence, first sentence, from the first service relationship to a pension fund for the establishment of a non-funded occupational pension scheme, in which a disbursal of the promised old age, Invalidity or survivor's pension in the form of a pension or a payout plan (§ 1 (1) sentence 1 (4) of the pension scheme), provided that these benefits in the calendar year 1 per cent of the Do not exceed the contribution rate in the general pension insurance scheme. ² The maximum amount referred to in the first sentence shall be increased from 1 January 2014 to 2 per cent, from 1 January 2020 to 3 per cent, and from 1 January 2025 to 4 per cent of the contribution ceiling in the general pension insurance scheme. ³ The amounts referred to in sentences 1 and 2 shall be reduced in each case by those tax-free amounts pursuant to section 3 (63), sentence 1, 3 or sentence 4;

57.

the amounts paid by the Künstlersozialkasse for the benefit of the insured person under the Künstlersozialversicherungsgesetz (Social Insurance Act) from the rise of the Künstlersoziallevy and the federal grant to a social security institution or to the insured person;

58.

the housing allowance in accordance with the Housing Act, the other benefits from public households or the purpose of reducing the rent or charge within the meaning of Section 11 (2) (4) of the Housing Act and public subsidies to cover current Expenses and interest benefits in the case of loans granted from public households for an apartment in its own home or a condomitic apartment used for its own purposes, to the extent that the grants and interest benefits are the benefits of a corresponding support with public funds in accordance with the Second Housing Act, the Housing Promotion Act or a Land Law for Housing Promotion, the grant for residential property formation in inner-city old buildings according to the regulations for the urban rebuilding East in the Administrative arrangements for the granting of grants from the Federal Government to the Länder under Article 104a (4) of the Basic Law on the Promotion of Urban Development Measures;

59.

the additional support according to § 88e of the Second Housing Act and according to § 51f of the Housing Act for the Saarland and cash benefits, which a tenant for the purpose of housing cost relief according to the Housing Promotion Act or a Land Law to the Housing support receives, to the extent that the income is to be attributed to the tenant, and the advantages of a rental apartment transfer in connection with an employment relationship, insofar as they have the advantages from a corresponding support after the second Housing law, according to the Housing Promotion Act or a Land Law do not exceed the housing support;

60.

Benefits from public funds to workers in the coal, coal and ore mining, lignite and iron and steel industries, on the grounds of decommissioning, restriction, conversion or rationalisation measures;

61.

Services pursuant to section 4 (1) (2), § 7 (3), § 9, 10 (1), § § 13, 15 of the Development Helpers Act;

62.

Expenditure of the employer for the safeguarding of the future of the employee, insofar as the employer is obliged to do so in accordance with social insurance law or other statutory provisions or according to a provision based on legal authorisation , and it is not a contribution or contribution from the employer in accordance with points 56 and 63. ² The expenditure of the employer for the safeguarding of the future, which is provided on the basis of a statutory obligation, shall be equal to the employer's contribution to the expenditure incurred by the worker

a)

for life insurance,

b)

for voluntary insurance in statutory pension insurance,

c)

for a public-sector insurance or supply institution of its professional group;

if the employee has been exempted from the insurance obligation in the statutory pension insurance scheme. ³ The grants are tax-free only to the extent that they are in total half of the insurance obligation in the general pension insurance scheme and, in the case of exemption from the insurance obligation in the pension insurance scheme, two Third of the total expenditure of the employee is not higher than the amount to be paid as an employer in the case of compulsory insurance in the general pension insurance scheme or in the pension insurance scheme would be. ⁴ The rates 2 and 3 shall apply to contributions from the employer to a pension fund if the employee is not employed by the employer at home and the employer does not make contributions to the statutory pension insurance in the country concerned; Contributions from the employer to pension insurance are to be calculated on the basis of legal obligation;

63.

Contributions by the employer from the first employment relationship to a pension fund, a pension fund or a direct insurance scheme for the establishment of a capital-covered occupational pension scheme, in which a disbursal of the promised old age, Invalidity or survivor's pension benefits in the form of a pension or a payout plan (§ 1 (1), first sentence, point 4 of the Retirement Pension Certification Act of 26 June 2001 (BGBl). I p. 1310, 1322), most recently by Article 7 of the Law of 5 July 2004 (BGBl. 1427), as amended), provided that the contributions in the calendar year do not exceed 4% of the contribution ceiling in the general pension insurance scheme. ² This does not apply insofar as the employee has required, in accordance with Section 1a (3) of the Works Council Act, that the conditions for a promotion pursuant to Section 10a or Section XI be fulfilled. ³ The maximum amount referred to in the first sentence shall be increased by EUR 1 800 if the contributions within the meaning of the first sentence are made on the basis of a supply commitment issued after 31 December 2004. ⁴ Contributions within the meaning of the first sentence shall be tax-free on the occasion of termination of the service, insofar as they multiply EUR 1 800 by the number of calendar years in which the employee's employment relationship to the employer , the multiplied amount shall be reduced by the tax-free contributions of the employer in the calendar year in which the service is terminated and in the preceding six months, in accordance with the rates 1 and 3 of the the calendar years before 2005 shall not be taken into account in each case;

64.

in the case of workers who are in a service relationship with a national legal person under public law and who are in favour of working wages from a national public cash register, the remuneration for an activity abroad insofar as it is exceed the wage which would be paid to the worker in the event of an equivalent activity in the place of the paying public cash register. ² The first sentence shall also apply where there is a service relationship with another person who determines the working wage in accordance with the rules in force within the meaning of the first sentence, the working wage is paid from a public cash register and the working wage is paid in whole or in part. Essential from public funds. ³ In the case of other workers posted abroad for a limited period of time, who have a place of residence or habitual residence there, the purchase force compensation granted to them by a domestic employer shall be exempt from tax, provided that they are granted for the purposes of: does not exceed the amount permitted by the Federal Law on Remuneration (Bundesbesoldungsgesetz) in accordance with Article 55 of the Federal

65.

a)

Contributions from the institution of insolvency insurance (Section 14 of the Company Law Act) in favour of a pension fund and its survivors to a pension fund or a life insurance company for the redemption of obligations which the the holder of insolvency protection in the event of security against the person entitled to the pension and his survivors,

b)

Benefits for the transfer of pension benefits or unincurred pension rights by a pension fund or a life insurance company in the cases referred to in § 4 (4) of the Act of the Company Law and

c)

the acquisition of claims by the employee against a third party in the event of the opening of the insolvency proceedings or in the cases of the fourth sentence of Section 7 (1) of the Occupational Pensions Act, to the extent that the third party, in addition to the employer, is responsible for the performance of Claims arising from existing pension obligations or supply arrangements vis-à-vis the employee and his survivors shall be deemed to be the case where the third party is in favour of the value of the value of the agreement on the Part-time in accordance with the Retirement Part-Time Act of 23 July 1996 (BGBl. 1078), as last amended by Article 234 of the Regulation of 31 December 2008. October 2006 (BGBl. 2407), in the version in force or on the basis of value credits from a working time account in the cases referred to in the first half-sentence for the employer.

² In the cases referred to in points (a), (b) and (c), the benefits of the pension fund, the life assurance undertaking or the third party shall be those which would include those benefits which would be included without the entry of a case referred to in (a), (b) and (c) were to be provided. ³ To the extent that they belong to the income from non-self-employed work within the meaning of § 19, they are to be withheld from wage tax. ⁴ For the purposes of the collection of the payroll tax, the pension fund, the life insurance undertaking or the third party as an employer and the beneficiary as an employee are applicable;

66.

Benefits of an employer or a fund of assistance to a pension fund for the acquisition of existing pension fund obligations or pension rights, if an application is submitted in accordance with § 4d (3) or § 4e (3) ;

67.

a)

The education allowance under the Federal Law on Education and similar services by the Länder,

b)

the parental allowance under the Federal Elternary and Parental Law and comparable benefits of the Länder,

c)

Benefits for child-rearing of mothers of the birth cohorts before 1921 according to § § 294 to 299 of the Sixth Book of Social Code as well as

d)

Surcharges applicable in accordance with § § 50a to 50e of the Civil Service Act or pursuant to sections 70 to 74 of the SoldatenSupply Act or similar regulations of the Länder for a child born before 1 January 2015 or for a child born before 1 January 2015 In the case of the meeting of times for several children according to § 50b of the German Civil Service Act or § 71 of the SoldatenSupply Act or after comparable If one of the children is born before 1 January 2015, the rules of the countries shall apply;

68.

aid under the law on aid for persons infected with hepatitis C virus by anti-D-immune prophylaxis on 2 August 2000 (BGBl). 1270);

69.

The "Humanitarian Aid for Blood Products HIV-infected persons" Foundation under the HIV Assistance Act of 24 July 1995 (BGBl. 972);

70.

Half

a)

the increase in operating assets or revenue arising from the sale of land and buildings belonging to the taxable person on 1 January 2007 for at least five years as the assets of a taxable person ' s domestic operating assets, if this is due to the an obligatory contract concluded after 31 December 2006 and before 1 January 2010 to a REIT-Aktiengesellschaft or a pre-REIT contract,

b)

the multi-annual operating assets which, on the basis of the registration of a taxable person in the commercial register, as REIT-Aktiengesellschaft within the meaning of the REIT Act of 28 May 2007 (BGBl. 914) by the application of Article 13 (1) and (3), first sentence, of the Corporate Tax Law on land and buildings if these assets were purchased or manufactured before 1 January 2005, and the final balance sheet in the sense of the Article 13 (1) and (3) of the Corporate Tax Law shall be drawn up at a time before 1 January 2010.

² Sentence 1 shall not apply;

a)

if the taxable person is selling or giving up the holding and the capital gain is taxed pursuant to § 34,

b)

insofar as the taxable person makes use of the provisions of § § 6b and 6c,

c)

in so far as the approach of the lower sub-value has led to a reduction in profits in full and in so far as such loss of profits has not been offset by the approach of a value resulting from the fourth sentence of Article 6 (1) (1),

d)

if, in the case of sentence 1 (a), the carrying amount plus the disposal costs exceeds the disposal proceeds or, in the case of the sentence 1 (b), the carrying amount exceeds the part-value. ² If the taxable person determines the profit in accordance with Article 4 (3), the cost of the purchase or production shall be reduced to the place of the carrying amount by the deductions made for wear or reduction of the substance,

e)

in so far as deductions have been made by the taxable person in the past in respect of the cost of the purchase or production of economic goods within the meaning of sentence 1 in accordance with Section 6b or similar deductions,

f)

in the case of a transfer in relation to legal transactions governed by the law on conversion and the transfer to a value below the common value.

³ The tax exemption shall not be retroactive if:

a)

within a period of four years from the conclusion of the contract within the meaning of the sentence 1 (a) of the acquirer, or within a period of four years from the closing date of the final balance sheet as defined in sentence 1 (b), the REIT-Aktiengesellschaft divedges the ground or the building,

b)

the pre-REIT or any other pre-REIT as its overall legal successor loses the status as pre-REIT in accordance with § 10 paragraph 3 sentence 1 of the REIT Act,

c)

the REIT-Aktiengesellschaft within a period of four years since the conclusion of the contract within the meaning of sentence 1 (a) or after the closing date of the final balance sheet within the meaning of the first sentence of sentence 1 (b), under no assessment period, the conditions for the tax exemption,

d)

the tax exemption of REIT-Aktiengesellschaft within a period of four years since the conclusion of the contract within the meaning of sentence 1 (a) or after the closing date of the final balance sheet within the meaning of the first sentence of sentence 1 (b),

e)

the Federal Central Office for Taxes to the acquirer within the meaning of sentence 1 (a) the status as pre-REIT within the meaning of § 2 sentence 4 of the REIT Law of 28 May 2007 (BGBl. 914), which has been finally recognised.

⁴ The tax exemption shall also apply retroactively if the goods referred to in point (a) of sentence 1 are left to the transferor or to a person close to him within the meaning of Article 1 (2) of the External Tax Law and the person who is responsible for the tax exemption Transferor or any person close to it within the meaning of Article 1 (2) of the External Tax Act after expiry of a period of two years from the date of registration of the acquirer as REIT-Aktiengesellschaft in the Commercial Register on this indirectly or directly is more than 50 percent involved. ⁵ The property advertiser shall be liable for the taxes resulting from the retroactive elimination of the tax exemption;

71.

the subsidies paid from a public cash register for the acquisition of a share in a capital company of 20% of the cost of the acquisition, but not more than EUR 50 000. ² The condition is that:

a)

the share of the capital company is held for more than three years,

b)

the capital company, the shares of which are acquired,

aa)

is not older than ten years, the date of the registration of the company in the commercial register being decisive,

bb)

has fewer than 50 employees (full-time equivalents),

cc)

has an annual turnover or an annual balance sheet total of not more than EUR 10 million, and

dd)

is not listed on the stock exchange and does not prepare an IPO,

c)

the grant recipient the 18. The company has completed a life year or is a GmbH whose shareholders are 18 years old. have been completed and

d)

for the acquisition of the share no foreign capital is used.

Footnote

(+ + + § 3: For application see § 52 + + +)
(+ + + § 3: For application see Section 52a (3) + + +)
(+ + + § 3 No.40: For the application, see Section 19 (2) and 3 InvStG + + +)
(+ + + § 3 No. 41: For application, see Section 19 (4) InvStG + + +)
§ 3 No. 12 sentence 1 idF v. 26.7.1957: In accordance with the decision formula with Art. 3 para. 1 GG incompatible with. BVerfGE v. 11.11.1998; 1999 I 370-2 BvL 10/95- Unofficial table of contents

§ 3a (omitted)

- Unofficial table of contents

§ 3b Tax exemption of surcharges for Sunday, public holiday or night work

(1) Tax-free surcharges shall be paid for the actual work of Sunday, public holiday or night work, in addition to the basic wage, provided that:

1.

for night work, 25 percent,

2.

subject to points 3 and 4 for Sunday work, 50 per cent,

3.

Subject to the number 4 for work on 31 December from 2 p.m. and on public holidays 125 per cent,

4.

for work on 24 December from 2 p.m., on 25. and 26 December as well as on 1 May 150 per cent

of the basic wage. (2) ¹ The basic wage is the current working wage, which is payable to the employee at the regular working time for which he is responsible for the respective payroll period; he is to be converted into an hourly wage and must be set at a maximum of 50 euros. ² Night work is the work in the time from 8 pm to 6 am. ³ Sunday work and holiday work is the work in the time from 0 clock to 24 o'clock of the day. ⁴ The statutory holidays shall be determined by the rules in force at the place of the workplace. (3) By way of derogation from paragraphs 1 and 2, if the night work is commends before midnight, the following shall apply:

1.

For night work in the period from 0 a.m. to 4 a.m., the rate of surcharge increases to 40 percent,

2.

as a Sunday work and holiday work, the work also applies in the time from 0 am to 4 am of the day following the Sunday or holiday.

Unofficial table of contents

§ 3c Anpartite deductions

(1) expenditure may not be deducted as operating expenditure or advertising costs, insofar as they are directly related to tax-free income; paragraph 2 shall remain unaffected. (2) ¹ Changes in operating assets, operating expenses, disposal costs or advertising costs, which are in economic context with the operating assets or revenues underlying the provisions of section 3 (40) or with remuneration in accordance with Section 3 (40a) of the Economic and Social Committee , irrespective of the extent to which the operating assets or revenue are incurred, the income shall be deducted only to 60 per cent in the determination of the income; the same shall apply where the income of the income is determined by the the value of the operating assets or of the share of the operating assets or the the cost of acquisition or production, or the value of the cost of such costs, must be taken into account. ² Sentence 1 shall also apply to operating assets or operating expenses in connection with a loan claim or from the use of collateral provided for a loan if the loan or the security of is granted to a taxable person who is, or has been, involved in more than one quarter directly or indirectly in the basic or capital stock of the body of the body which was granted the loan. ³ Sentence 2 shall not be applied in so far as it is proved that a third party also has granted or not yet recovered the loan in the same circumstances; only the own security means of the body shall be used for this. consideration. ⁴ The rates 2 and 3 shall apply in accordance with claims arising from legal acts which are economically comparable to a loan. ⁵ Gains from the value of the value of the value determined in accordance with Article 6 (1) (2), second sentence, shall remain in the determination of the income, except for the approach to which the previous partial depreciation has been applied, sentence 2. ⁶ In addition, the first sentence shall also apply to operating capital changes, operating expenditure, irrespective of an economic link with the operating assets or revenues underlying the provisions of Section 3 (40) or with remuneration pursuant to Section 3 (40a) of this Regulation. or disposal costs of a shareholder of a corporation, to the extent that these are subject to a free-of-charge transfer of economic goods to that body or to a partial remuneration, which is free of charge in the company's relationship Transfer of economic goods to the free-of-charge part , and the taxable person is, or has been, more than one quarter directly or indirectly involved in the basic or regular capital of that body. ⁷ For the purposes of the application of the first sentence, the intention to achieve a number of operating assets or revenue within the meaning of Section 3 (40) or of remuneration within the meaning of Section 3 (40a) shall be sufficient. ⁸ Sentence 1 shall also apply to impairment of the share of an organ company which is not attributable to profit distributions. ⁹ Section 8b (10) of the Corporate Tax Act shall apply mutagenously. (3) Changes in operating assets, operating expenses or disposal costs, which are related to the operating assets or revenue within the meaning of Section 3 (70) of the Economic and Social Code in the economic context shall be deducted only in half, irrespective of the investment period in which the operating assets or revenue are incurred.

Footnote

(+ + + § 3c: For application, see § 52 + + +)
(+ + + § 3c: For application, see Section 52a (4) + + +)

3.
Profit

Unofficial table of contents

§ 4 Concept of profit in general

(1) ¹ Profit is the difference between the operating assets at the end of the marketing year and the operating assets at the end of the previous marketing year, multiplied by the value of the deprivation and reduced by the value of the deposits. ² Abstractions are all goods (cash, goods, products, uses and services) which the taxable person has taken from the holding in the course of the marketing year for himself, for his household or for other non-business purposes. ³ The exclusion or limitation of the tax law of the Federal Republic of Germany with regard to the profit from the sale or use of an economic asset is the same for a removal for non-business purposes. ⁴ An exclusion or limitation of the right of taxation in respect of the profit from the sale of an economic asset is particularly the case if an economic asset to be allocated to a national permanent establishment of the taxable person has to date been excluded. is to be assigned to a foreign establishment. ⁵ Sentence 3 shall not apply to shares in a European Company or a European Cooperative Society in the cases

1.

a European company's seat laying down in accordance with Article 8 of Council Regulation (EC) No 2157/2001 of 8 June 2001 on the basis of Article 8 of the Council Regulation October 2001 on the Statute for a European Company (SE) (OJ L 327, 28.12.2001 EC No 1), as last amended by Council Regulation (EC) No 885/2004 of 26 April 2004 (OJ L 327, 30.4.2004, p. EU No L 168 p. 1), and

2.

The European Cooperative Society has its seat in accordance with Article 7 of Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) (OJ L 245, 29.9.2003, p. EU No L 207 p. 1).

⁶ An economic good shall not be deducted from the fact that the taxable person is transferred to the profit determination in accordance with § 13a. ⁷ A change in the use of an economic asset which is not a withdrawal in the case of a profit determination in accordance with the first sentence, shall not be withdrawn even in the case of profit determination in accordance with § 13a. ⁸ Deposits are all economic goods (cash and other economic goods) which the taxable person has supplied to the holding during the course of the marketing year; an insert is based on the justification of the tax law of the Federal Republic of Germany. Germany is the same as regards profit from the sale of an economic asset. ⁹ In the determination of the profit, the rules on operating expenditure, on the evaluation and on the reduction of wear or substance reduction shall be followed. (2) ¹ The taxable person may also change the balance sheet (balance sheet) after being lodged with the tax office in so far as it does not comply with the principles of proper accounting in compliance with the provisions of this law; this amendment is not if the balance sheet (balance sheet) is based on a tax fix which cannot be repealed or amended. ² In addition, a change in the balance sheet (balance sheet) is only permissible if it is in a close temporal and factual context with a change in the rate of 1 sentence and insofar as the effect of the change according to the first sentence is on the profit. (3) ¹ Taxable persons who are not obliged by law to conduct books and to make regular accounts, and who do not carry books and do not make any financial statements, can profit from the surplus of operating income on operating expenditure. ² In this case, operating revenue and operating expenses are eliminated, which are collected in the name and for the account of another, and which are sold (continuous items). ³ The rules on the freedom of valuation of low-value assets (Article 6 (2)), the formation of a collection item (Article 6 (2a)) and the reduction of wear or substance reduction must be followed. ⁴ The cost of the acquisition or production of non-abusive assets of the fixed assets, for shares in corporations, for securities and comparable non-securitised claims and rights, for land and land, and buildings of the Circulatory assets shall be taken into account only at the time of the flow of the disposal proceeds or at the time of withdrawal as operating expenditure. ⁵ The assets and assets of the recirculating assets referred to in the fourth sentence shall be the date of purchase or manufacture and of the cost or value of the assets in question, in accordance with the date of the date of purchase or manufacture and of the cost of the assets and the assets of the assets. (4) Operating expenditure shall be the expenditure incurred by the holding. (4a) ¹ Debt interest shall not be deductible in accordance with the provisions of sentences 2 to 4, if overtaking has been made. ² A transfer shall be the amount by which the withdrawal exceeds the sum of the profit and deposits of the marketing year. ³ The non-deductible debt shall be typified by 6% of the transfer of the marketing year plus the surplus of previous marketing years and less the amounts to which the profit and loss in the preceding marketing years shall be the deposits have exceeded the charges (undersampling); in the case of the calculation of the overtaking, the profit shall be presumed without taking into account the debt interest which is not to be withdrawn under the conditions laid down in this paragraph. ⁴ The resulting amount, but not more than the amount of the interest paid in the marketing year of EUR 2 050, shall be added to the profit. ⁵ The deduction of debt interest on loans to finance the acquisition or production costs of assets of fixed assets remains unaffected. ⁶ The rates 1 to 5 shall apply in the case of profit determination in accordance with § 4 (3); for this purpose, the deprivation and deposits shall be recorded separately. (5) ¹ The following operating expenses shall not reduce the profit:

1.

Expenses for gifts to persons who are not employees of the taxable person. ² The first sentence shall not apply where the cost of the acquisition or production of the items allocated to the recipient during the marketing year does not exceed a total of 35 euros;

2.

Expenses for the catering of persons on business grounds, insofar as they exceed 70 per cent of the expenses, which are considered appropriate in accordance with the general approach to traffic and the level and operational instigation of which are proven. ² In order to prove the amount and the operational instigation of the expenses, the taxable person must provide the following information in writing: place, day, participant and reason for the catering, as well as the amount of expenses. ³ Where the catering has taken place in a restaurant, information shall be provided on the occasion and participants of the catering; the invoice for the catering shall be attached;

3.

Expenses incurred by taxable persons in so far as they serve the purpose of catering, accommodation or maintenance of persons who are not employees of the taxable person (guesthouses) and are outside the place of establishment of the Taxable persons;

4.

Expenditure on hunting or fishing, for sailing yachts or motor yachts and for similar purposes and for the associated management of such fishing;

5.

Additional expenses for the catering of the taxable person. ² If the taxable person is temporarily removed from his home and the centre of his permanent business activities, the additional expenses for catering shall be deductible in accordance with § 9 (4a);

6.

Expenses incurred by the taxable person between the place of residence and the place of business and for family home trips, unless otherwise specified in the following sentences. ² Section 9 (1) sentence 3 (4) sentences 2 to 6 and 5, sentences 5 to 7, and 2 (2) shall apply mutas to the resettlement of such expenses. ³ In the case of the use of a motor vehicle, the expenses shall be equal to the positive difference between 0.03 percent of the domestic list price within the meaning of § 6 (1) (4) sentence 2 of the motor vehicle at the time of the initial authorisation. The calendar month for each distance kilometre and the amount resulting from the second sentence of Article 9 (1), point 4, second sentence to 6 or paragraph 2, as well as expenses for family home trips equal to the positive difference between 0.002 per cent of the total domestic list prices within the meaning of section 6 (1) (4) sentence 2 for each distance kilometre and the amount resulting from the provisions of the first sentence of Article 9 (1), point 5, points 5 to 7 or the second subparagraph of paragraph 5, shall not reduce the profit; the taxable person shall determine the private use of the motor vehicle in accordance with the first sentence of Article 6 (1) (4) or the third sentence of the third sentence of paragraph 4, of the amount determined at 0.03 or 0.002 per cent of the national list price for journeys between the place of residence and the place of establishment and for family home trips the actual expenditure incurred on these journeys; § 6 (1) (4) sentence 3 second half-sentence shall apply mutatily;

6a.

the additional expenditure for a double financial management operations, as far as they are deductible pursuant to Article 9 (1), second sentence, point 5, sentence 1 to 4, and the additional expenses for overnight stays, as long as they are subject to the provisions of § 9 Point (5a) of the first sentence of paragraph 1;

6b.

Expenses for a domestic work room as well as the costs of equipment. ² This does not apply if there is no other workplace available for business or professional activity. ³ In this case, the amount of the expenses which can be drawn off shall be limited to EUR 1 250; the limitation of the amount shall not apply if the working room is the centre of the entire operational and professional activity;

7.

Expenses other than those referred to in points 1 to 6 and 6b which affect the life of the taxable person or other persons, in so far as they are considered to be inappropriate in accordance with a general approach to the traffic situation;

8.

Fines, administrative funds and financial penalties imposed by a court or authority within the scope of this law or by bodies of the European Union. ² The same shall apply in respect of the performance of obligations or instructions issued in a professional judicial procedure, to the extent that the conditions or instructions do not merely serve to redress the damage caused by the act. ³ The repayment of expenditure within the meaning of sentences 1 and 2 shall not increase the profit. ⁴ The deduction of fines shall not apply to the extent to which the economic advantage obtained by the infringement has been exhausted if the taxes on income and income which are attributable to the economic advantage are not deducted , sentence 3 shall not apply to this extent;

8a.

Interest on deferred taxes in accordance with Article 235 of the Tax Code;

9.

Compensation payments made to external shareholders in the cases of § § 14 and 17 of the Corporate Tax Act;

10.

the grant of benefits and related expenses if the grant of the benefits constitutes an illegal act which implements the offence of a criminal act or a law which is subject to a fine with a fine allows. ² Courts, public prosecutors or administrative authorities shall have facts which they are aware of and which establish the suspicion of an act within the meaning of sentence 1, the financial authority for the purposes of the taxation procedure and the pursuit of To communicate tax offences and tax irregularities. ³ The financial authority shall inform the public prosecutor's office or the managing authority of any facts which justify the suspicion of a criminal offence or of an administrative offence within the meaning of sentence 1. ⁴ They shall inform the financial authority of the outcome of the proceedings and of the facts on which they are based;

11.

expenses incurred by direct or indirect benefits of non-welcoming benefits to natural or legal persons or partnerships for use in establishments in fact or in economic terms; the profit of which is determined in accordance with Article 5a (1);

12.

Surcharges in accordance with Article 162 (4) of the Tax Code;

13.

Annual contributions pursuant to Section 12 (2) of the Restructuring Fund Act.

² The withdrawal prohibition shall not apply to the extent to which the purposes referred to in points 2 to 4 are the subject of a taxable person's exercise of profit. ³ § 12 Number 1 remains unaffected. (5a) (omitted) (5b) The trade tax and the anceshates that are incurred on it are not operating expenses. (6) expenses for the promotion of government policy purposes (Section 10b (2)) are not operating expenses. (7) ¹ Expenses within the meaning of the first sentence of paragraph 5 (1) to (4), (6b) and (7) shall be recorded individually and separately from other operating expenses. ² Insofar as these expenses are not excluded from the deduction already in accordance with paragraph 5, they may only be taken into account in the determination of the profit if they are particularly recorded in accordance with the first sentence. (8) For the maintenance of buildings in buildings in § § 11a and 11b shall apply according to § § 11a and 11b according to § § 11a and 11b of the building blocks. (9) ¹ Expenses of the taxable person for his vocational training or for his studies are only operating expenses if the taxable person has already completed initial training (vocational training or studies) before. ² The provisions of Article 9 (6), second sentence, shall apply accordingly.

Footnote

(+ + + § 4: For application, see § 52 + + +)
(+ + + § 4 (4a): For application, see Section 13a (3) (F 2014-12-22) + + +)
(+ + + § 4 (5): For application, see Section 10 (1) + + +)
§ 4 (5) sentence 1 no. 6b (F. 19.7.2006): In accordance with the decision-making formula, Article 3 (1) of the GG is incompatible with the GG. BVerfGE v. 6.7.2010 I 1157 (2 BvL 13/09)
§ 4 (5) sentence 1 no. 8 (F. 25.7.1984): It is compatible with GG to the extent that the portion of the fine resulting from the levy on the economic benefits is excluded from the deduction as an operating expenditure, BVerfGE v. 23.1.1990 I 913 (1 BvL 4/87, 1 BvL 5/87, 1 BvL 6/87, 1 BvL 7/87) Unofficial table of contents

§ 4a The profit-making period, the marketing year

(1) ¹ In the case of agricultural and forestry farmers and for traders, profit after the marketing year must be determined. ² Economic Year

1.

in the case of agricultural and forestry farmers, the period from 1 July to 30 June. ² By means of a legal regulation, a different period may be determined for individual groups of farmers and foresters, if this is necessary for economic reasons;

2.

in the case of trader whose firm is registered in the commercial register, the period for which they regularly make financial statements. ² The conversion of the marketing year to a period deviating from the calendar year shall be effective only if it is carried out in agreement with the tax office;

3.

in the case of other trader, the calendar year. ² If at the same time they are accounting agricultural and forestry managers, they may, with the agreement of the financial office, determine the period of the marketing year for which the commercial enterprise is responsible for the period of the business year, which shall be determined in accordance with point 1 above, and for the holding of the holding, Make regular financial statements.

(2) In the case of agricultural and forestry farmers and in the case of traders whose marketing year differs from the calendar year, the profit from agriculture, forestry or commercial operations shall be taken into account in the determination of income in the following manner:

1.

In the case of agricultural and forestry farmers, the profit for the marketing year shall be divided into the calendar year in which the marketing year begins and the calendar year in which the marketing year ends, in accordance with the proportion in time. ² In the case of apportionment, capital gains within the meaning of section 14 shall be eliminated and added to the profit of the calendar year in which they were created;

2.

in the case of trader, the profit for the marketing year shall be considered to be in the calendar year in which the marketing year ends.

Unofficial table of contents

§ 4b Direct insurance

¹ The insurance claim arising from direct insurance, which is concluded by a taxable person on a company basis, is not to be attributed to the taxable person's operating assets, to the extent that at the end of the marketing year with regard to the Benefits of the insurer are the person on whose life the life insurance is concluded or their surviving persons are entitled to the right of reference. ² This shall also apply where the taxable person has withdrawn or is in receipt of the claims arising from the insurance contract, provided that he/she is obliged in writing to the person entitled to the right of the person to whom he/she is entitled to put it in such a way as to the entry of the insurance contract, as whether the assignment or the assignment would not have taken place. Unofficial table of contents

Section 4c Contributions to pension funds

(1) ¹ Contributions to a pension fund may be deducted from the undertaking providing the benefits (carrier) as operating expenses, in so far as they are subject to an obligation laid down in the Statutes or in the business plan of the cash register or to be based on an order of the insurance supervisory authority or the covering of mispayments at the cash register. ² To the extent that the general insurance conditions and the professional business documents within the meaning of Section 5 (3) (2) (2) of the Insurance Supervision Act are not part of the business plan, these shall be considered as part of the business plan. (2) The benefits referred to in paragraph 1 shall not be deducted as operating expenses, provided that the services of the cash register, if they were provided directly by the carrier, would not be carried out in the case of the undertaking. Unofficial table of contents

§ 4d grants to support funds

(1) ¹ Contributions to a support fund may be deducted from the undertaking providing the benefits (carrier) as operating expenses, in so far as the services of the cash register, if directly provided by the sponsoring undertaking, are deducted from: , and shall not exceed the following amounts:

1.

in the case of support funds which provide life-long services:

a)

the covering capital for the current services in accordance with the table annexed to the Act as Annex 1. ² The beneficiary is any former employee of the sponsoring company who receives benefits from the support fund; in so far as the cash register grants survivor's pension, the beneficiary is the survivor of a former employee of the former employee of the Carrier company which receives benefits from the cash register. ³ The former employee is the same as other persons who have been promised the benefits of the old-age, invalidity or survivor's pension on the occasion of their former activity for the sponsoring undertaking;

b)

in each marketing year for each benefit,

aa)

if the cash register grants only invalidity or survivor's care, 6 per cent each,

bb)

if the terminal grants retirement provision with or without inclusion of invalidity or survivor's pension, 25 percent

the annual pension benefits paid by the service provider or, if only survivor, the survivor ' s survivor ' s allowance in accordance with the conditions at the end of the marketing year of the grant at the last time of the service; at the latest at the time of reaching the limit of the statutory retirement pension insurance. ² The service provider is any employee or former employee of the carrier company, who can receive benefits in writing from the support fund and at the end of the marketing year in which the grant is made, the 27. As far as the cash register provides only survivor ' s pension, any employee or former employee of the carrier undertaking, at the end of the marketing year in which the grant is made, shall be considered to be the benefit of the 27. The survivor's life has been completed and survivors are entitled to receive survivor's care. ³ In the case of the calculation referred to in the first sentence, the carrier undertaking may, instead of the amount applicable there, be based on the average amount of the benefits provided by the cash register in the marketing year to the beneficiaries referred to in the second sentence of point (a). ⁴ In this case, the right to benefit, within the meaning of the second sentence, shall be the employees or former employees of the carrier undertaking, at the end of the marketing year in which the grant is made, the 50. Have completed their life year. ⁵ The employee or former employee as a service provider is the same as other persons who have been promised in writing for the benefit of the old-age, invalidity or survivor's pension on the occasion of their activity for the carrier company. are;

c)

the amount of the contribution paid by the cash register to an insurer, in so far as it receives the funds for the pension benefits received by the beneficiaries or beneficiaries in accordance with the conditions at the end of the economic year of the grant can, by completing an insurance policy. ² In the case of insurance for a benefit person, the deduction of the contribution shall be allowed only if the service provider fulfils the conditions set out in the second and fifth sentences of point (b), the insurance for the duration is completed by the time the date of the deduction is completed, for the first time, provision is made for pension benefits, but at least until the date on which the performance attendant is 55. During this period, contributions shall be paid annually, which shall remain the same or rise. ³ The same is true for performance warders, who are the 27. In the case of invalidity or survivors ' benefits, pension benefits are not yet completed under the condition that the right to benefits is already incapable of being paid. ⁴ A deduction is excluded if the claims are made from the insurance of securing a loan. ⁵ Where the conditions set out in the first and fourth sentences are met, the contributions referred to in points (a) and (b) shall be reduced in proportion to the fact that the insurance benefits are covered by the insurance;

d)

the amount paid by the cash register to a service provider within the meaning of the second sentence of (b) and (5) before the pension is paid as a compensation for future pension benefits, the transfer value in accordance with Article 4 (5) of the Act of Business Law, or the amount which it pays to another supplier who has taken on board a supply obligation.

² Donations may not be deducted as operating expenses if the assets of the cash register exceed the allowable cash assets at the end of the marketing year without taking into account future pension benefits. ³ In the determination of the assets of the cash register at the end of the marketing year, the property shall be set at 200 per cent of the unit values which shall be determined at the date of the closure of the marketing year following the end of the marketing year; shall be made from insurance with the value of the business plan covering capital plus the balance of contribution restitution at the end of the marketing year, and the rest of the assets shall be the same at the end of the Economic Year. ⁴ Cash and cash assets are the sum of the share capital for all services running at the end of the marketing year, in accordance with the table for beneficiaries referred to in sentence 1 (a) and eight times the table annexed to the Act as Annex 1 the allowances to be deducted in accordance with the first sentence of 1 (b). ⁵ In so far as the cash register provides the funds for its services by the conclusion of an insurance policy, if the conditions for the deduction of the contribution as set out in point (c) of the first sentence are fulfilled, the value of the business plan shall be valid. cover capital arising from the insurance at the end of the marketing year, in which case the amount of the cash register shall be reduced in proportion to the ratio in which the benefits of the cash register are covered by the insurance. ⁶ In so far as the calculation of the cover capital is not part of the business plan, the time value calculated in accordance with section 176 (3) of the insurance contract, in the case of the permissible cash flow, shall be replaced by the business plan cover capital. without taking into account the credit balance of contribution restitution. ⁷ If, instead of life-long services, a support fund grants a one-off capital, 10% of the capital benefit shall be considered to be an annual amount of a life-long service;

2.

in the case of cash registers which do not provide life-long services, for each marketing year, 0.2 per cent of the wage and salary total of the carrier undertaking, but at least the amount of the services provided by the cash register in one marketing year, where this amount is higher than the contributions made during the preceding five marketing years, less the benefits provided in the same period. ² These benefits may not be deducted as operating expenses if the assets of the cash register at the end of the marketing year exceed the eligible cash assets. ³ 1 per cent of the average salary and salary amount of the last three years can be recognised as a valid cash register. ⁴ If the cash register has already existed for 10 marketing years, the cash register may not exceed the sum of the benefits granted in the last ten marketing years. ⁵ In order to assess the assets of the cash register, the third sentence of paragraph 1 shall apply accordingly. ⁶ In the calculation of the payroll of the carrier, the wages and salaries of persons who cannot receive non-life-related services from the cash register shall be eliminated.

² Where a cash register grants life-long and non-life-running services, the first and second sentence of the first subparagraph shall apply. ³ Where a carrier undertaking grants grants to several support funds, such funds shall be treated as a unit for the purposes of the application of paragraphs 1 and 2. (2) ¹ For the purposes of paragraph 1, contributions shall be deducted from the carrier in the marketing year as operating expenditure in which they are to be provided. ² Benefits provided for the end of a marketing year up to the end of one month after the date of establishment or determination of the carrier ' s balance sheet may still be granted by the carrier undertaking for the previous marketing year A provision of a profit reduction shall be taken into account. ³ Where the amounts paid in a marketing year exceed the amounts deductible in accordance with paragraph 1, the excess amounts may be deducted by means of the accounting division for the following three marketing years and within the limits of the following marketing years: Economic years deductible amounts are treated as operating expenses. ⁴ § 5 (1) sentence 2 shall not apply. (3) ¹ By way of derogation from the first sentence of paragraph 1 (1), first sentence, point (d) and (2), on application, the total amount of allowances to be paid to the fund for the amount paid by the cash register to a pension fund shall be entitled to one of the above In full or in part, not in the marketing year of the grant, but only in the ten marketing years following the marketing year of the grant shall be evenly distributed as operating expenditure. ² The application is irrevocable; the respective legal successor is bound to the application.

Footnote

(+ + + § 4d: For application see § 52 + + +) Unofficial table of contents

§ 4e Contributions to pension funds

(1) Contributions to a pension fund within the meaning of § 112 of the Insurance Supervision Act may be deducted from the company that makes the contributions (carrier) as operating expenses, insofar as they are subject to a defined obligation (2) contributions within the meaning of paragraph 1 may not be deducted as operating expenses, in so far as the benefits of the Fund, if directly provided by the sponsoring undertaking, are which would not have been made operational. (3) ¹ The taxable person may, at the request of the pension fund, only be able to provide the total necessary benefits to a pension fund for the partial or complete assumption by the pension fund of an existing supply obligation or pension scheme in the The following ten marketing years shall be distributed evenly as operating expenditure for the following ten marketing years. ² The application is irrevocable; the respective legal successor is bound to the application. ³ If a pension provision is to be disbanded in accordance with Article 6a, the first sentence must be applied with the proviso that the benefits to the pension fund are deducted as operating expenditure in the marketing year of the transfer at the level of the redeemed provision. , the amount surpassing the resolved provision shall be deducted equally as operating expenditure in the ten marketing years following the marketing year of the transfer. ⁴ Sentence 3 shall apply mutatily if, in the course of the employer ' s contribution to the pension fund, the transfer of assets to the employer shall be transferred to the pension fund.

Footnote

(+ + + § 4e: For application cf. § 52 + + +) Unofficial table of contents

Section 4f Commitments, debentments and convicts

(1) ¹ Where obligations are transferred which have been subject to prohibitions, restrictions or valuation reserves in the case of initially pledging, the expenditure resulting from this operation shall be transferred during the marketing year of the debt acquisition and the shall be uniformly distributed over the following 14 years as operating expenditure. ² If, on the basis of the transfer of an obligation, a liability item is to be resolved in a profit-increasing manner, the first sentence shall be applied on the basis that the expenditure arising during the marketing year of the assumption of debt in the amount of the dissolved passive item shall be deemed to be: The amount surpassing the resolved liabilities item shall be deducted in the marketing year of the debt acquisition and the subsequent 14 marketing years evenly distributed as an operating expenditure. ³ A distribution of the resulting effort does not apply if the assumption of debt within the scope of a sale or task of the whole holding or of the entire share of the company within the meaning of § § 14, 16 (1), 3 and 3a as well as the § 18 (3) ; this shall also apply where an employee changes to a new employer with the participation of his acquired pension rights or when the holding at the end of the preceding marketing year changes the size characteristics of the second sentence of Article 7g (1) (1) (1) Point a to c does not exceed. ⁴ If the assumption of debt occurs in the event of a partial operating sale or task within the meaning of sections 14, 16 (1), 3 and 3a as well as § 18 (3), a loss of disposal or loss of interest shall be reduced by the expense within the meaning of the sentence 1, to the extent that: this has caused the loss or has increased. ⁵ The same shall apply in respect of the excess amount in the sense of sentence 2, which is resolved by a fixed item. ⁶ The second half-sentence and the third sentence of the second sentence shall apply mutas to the effort to be made. ⁷ The respective legal successor of the original pledge is bound to the distribution of the expenses according to the sentences 1 to 6. (2) A debt accusation or a fulfilment of the obligations under the terms of paragraph 1 has been made for obligations within the meaning of paragraph 1. A partial debt relief shall be deemed to be valid for the services provided by the exemption entitled to the indeptedness in accordance with the provisions of the first sentence of the first, second and seventh sentences of paragraph 1.

Footnote

(+ + + § 4f: For application, see § 52 + + +) Unofficial table of contents

§ 4g Formation of a compensatory item upon removal pursuant to § 4 (1) sentence 3

(1) ¹ An unlimited taxable person may, at the level of the difference between the carrying amount and the second half-sentence of the first sentence of Article 6 (1) (4) of the second half-sentence, form a balancing item on request, in so far as the economic property is deemed to have been withdrawn as a result of its assignment to a permanent establishment of the same taxable person in another Member State of the European Union in accordance with Article 4 (1) sentence 3. ² The balancing item shall be dismissed separately for each economic product. ³ The right of application can only be applied uniformly for all economic goods for each marketing year. ⁴ The request shall be irrevocable. ⁵ The provisions of the Transformation Tax Act shall remain unaffected. (2) ¹ During the marketing year of education and in the four following marketing years, the equalisation post shall be resolved at a rate of one-fifth in each case. ² It is to be resolved to the full extent of the profits,

1.

where the economic good as taken from the taxable person is excluded from the assets of the taxable person,

2.

if the economic good which is deemed to have been taken is due to the taxation sovereignty of the Member States of the European Union, or

3.

if the silent reserves of the economic assets in force in the country are discovered abroad or if the provisions of German tax law have to be revealed in the appropriate application of the provisions.

(3) ¹ Where the assignment of an economic asset to another establishment of the taxable person in another Member State of the European Union within the meaning of paragraph 1 is within the actual useful life, but no later than five years before the expiry of the years after modification of the assignment, the compensation post formed for this economic asset shall be resolved without having any effect on the profit and the economic asset shall be increased with the continuing acquisition costs, increased by interim the amounts of the resolutions referred to in paragraphs 2 and 5 of the second sentence and in order to set the difference between the return value and the carrying amount at the time of return, but not more than the common value. ² The cancellation of the amended assignment is an event within the meaning of Section 175 (1) (2) of the Tax Code. (4) ¹ The provisions of paragraphs 1 to 3 shall apply to the determination of the surplus of operating revenue over the operating expenditure referred to in Article 4 (3). ² Goods for which a compensation post referred to in paragraph 1 has been set up shall be included in a list to be kept on an ongoing basis. ³ In addition, the taxable person shall keep records showing the formation and dissolution of the compensation posts. ⁴ The records referred to in sentences 2 and 3 shall be accompanied by the declaration of taxation. (5) ¹ The taxable person shall be obliged to notify the competent financial authority of the withdrawal or an event as referred to in paragraph 2 without delay. ² If the taxable person does not comply with this obligation to notify, his recording obligations under paragraph 4 or his other duty of participation in the sense of Section 90 of the Tax Code, the compensation post of this economic asset shall be increased. to be resolved. Unofficial table of contents

§ 4h Operating leeway for interest expenses (interest rate barrier)

(1) ¹ Interest expenses of an operating company are deductible in the amount of interest income, in addition only up to the level of the amount of the adjusted EBITDA. ² The adjusted EBITDA is 30 percent of the amount to be deducted from the interest expenses and the amount to be deducted pursuant to § 6 (2) sentence 1, which is to be redeemed for profit reduction pursuant to Article 6 (2a) sentence 2 and reduced in accordance with § 7 and reduced by the interest income. significant profit. ³ To the extent that the adjusted EBITDA exceeds the interest expenses of the holding reduced by the interest income, it is to be presented in the following five marketing years (EBITDA presentation); an EBITDA presentation is not produced in economic years, in which (2) preclude the application of the first sentence of paragraph 1. ⁴ Interest expenses which cannot be deducted in accordance with the first sentence are deductible up to the level of the EBITDA presentations from previous marketing years and reduce the EBITDA presentations in their chronological order. ⁵ Thereafter, the remaining non-peerable interest expenses are to be presented in the following marketing years (interest rate contribution). ⁶ They increase the interest costs of these marketing years, but not the relevant profit. (2) ¹ The first sentence of paragraph 1 shall not apply if:

a)

the amount of the interest expenses, in so far as it exceeds the amount of interest income, is less than three million euros;

b)

the holding is not part of a group or is only part of a group, or

c)

the operation belongs to a group and its equity ratio at the end of the preceding closing date is equal to or higher than that of the group (equity comparison). ² Falling below the Group's equity ratio by up to two percentage points is not harmful. ³ The equity ratio is the ratio of equity to balance sheet total; it is measured after the consolidated financial statements that comprise the holding and is to be determined for the operation on the basis of the annual financial statements or individual financial statements. ⁴ Voting rights shall be exercised in a uniform manner in the consolidated financial statements and in the annual financial statements or individual financial statements; in the case of corporate dismissal rights, at least the equity capital, which is based on the provisions of the Trade Code would be the result. ⁵ In determining the equity ratio of the holding, the equity capital is a company value included in the consolidated financial statements to the extent that it is attributable to the holding, and by half of special items with a reserve share (Section 273 of the German Commercial Code). , as well as the equity capital, which does not provide voting rights, with the exception of preferred shares, the shares in other Group companies and deposits of the last six months before the relevant closing date, insofar as they were taken from or distributions within the first six months after the relevant The closing date of the closing date is to be reduced. ⁶ The balance sheet total shall be reduced by capital receivables which are not included in the consolidated financial statements and which are at least equal to those in the sense of paragraph 3. ⁷ Special operating assets shall be assigned to the operation of the joint enterprise, insofar as it is included in the group assets. ⁸ The financial statements for equity comparison are to be drawn up in a uniform manner according to the International Financial Reporting Standards (IFRS). ⁹ By way of derogation, it may be used in accordance with the commercial law of a Member State of the European Union where no consolidated financial statements are to be drawn up in accordance with IFRS and must be disclosed and, for none of the last five marketing years, Consolidated financial statements have been prepared in accordance with IFRS; to be used in accordance with the Generally Accepted Accounting Principles of the United States of America (US GAAP) and to be disclosed, if no consolidated financial statements are issued in accordance with IFRS or the trade law of a Member State of the European Union and is open to . ¹⁰ The consolidated financial statements must comply with the requirements of the corporate accounting system or fulfil the conditions under which a conclusion would have a liberating effect in accordance with § § 291 and 292 of the Commercial Code. ¹¹ If the annual or individual financial statements were not drawn up in accordance with the same accounting standards as the consolidated financial statements, the capital ratio of the holding in a transfer invoice shall be in accordance with the rules applicable to the consolidated financial statements. Accounting standards. ¹² The transfer invoice shall be subject to a pruferent review. ¹³ At the request of the financial authority, the conclusion or the transfer invoice of the holding shall be examined by a statutory auditor who satisfies the conditions laid down in Section 319 of the Commercial Code. ¹⁴ Where a financial statements based on the equity comparison are incorrect and the relevant financial statements result in an increase in the interest payable under paragraph 1, a surcharge shall be made in accordance with § 162 (4) sentence 1 and 2 of the Levy order. ¹⁵ The basis for the award of the contract shall be the non-extractable interest payable in accordance with paragraph 1. ¹⁶ Section 162 (4), sentences 4 to 6 of the tax code shall apply mutatily.

² If a company, in which the shareholder is to be regarded as a co-contractor, is directly or indirectly subordinate to a corporation, the same applies to the company § 8a (2) and (3) of the Corporate Tax Law. (3) ¹ The taxable profit shall be the taxable profit determined in accordance with the provisions of this law, with the exception of paragraph 1. ² Interest expenses are remuneration for debt capital, which has reduced the significant profit. ³ Interest income shall be income from capital claims of any kind which have increased the relevant profit. ⁴ Interest-bearing or low interest-bearing liabilities or capital receivables shall also lead to interest payments or interest charges. ⁵ An establishment belongs to a group if it is or could be consolidated with one or more other holdings in accordance with the accounting standard on which the application of the first sentence of paragraph 2 (c) of paragraph 2 is concerned. ⁶ For the purposes of paragraph 2, an establishment shall also be a member of a group if its financial and business policy can be determined in a uniform manner with one or more other holdings. (4) ¹ The EBITDA presentation and the interest rate presentation are to be noted separately. ² The tax office responsible for the separate determination of the profit and loss of the company is responsible, as well as the tax office responsible for taxation. ³ Section 10d (4) shall apply mutatily. ⁴ Notice of determination must be waived, repealed or amended, in so far as the amounts to be determined in accordance with the first sentence of this sentence change. (5) ¹ In the case of assignment or transfer of the holding, a non-consumed EBITDA lecture and a non-used interest rate lecture will go under. ² If a co-contractor fails from a company, the EBITDA presentation and the interest rate presentation shall be proportional to the rate at which the shareholder who was retired was involved in the company. ³ § 8c of the Corporate Tax Law shall be applied in accordance with the interest rate of a company in so far as it is directly or indirectly involved in a corporate body as a co-contractor.

Footnote

(+ + + § 4h: For application see § 52 + + +) Unofficial table of contents

§ 5 Profit for merchants and for certain other trader

(1) ¹ In the case of traders who are obliged by law to carry out books and make regular accounts, or who do books without such an obligation and who regularly make financial statements, the conclusion of the (1) the operating assets (Section 4 (1), first sentence), which shall be issued in accordance with the principles of commercial law, unless, in the exercise of a fiscal electoral law, the exercise of a right to vote is or has not been Approach selected. ² The prerequisite for the exercise of fiscal electoral rights is that the economic assets which are not included in the tax profit determination of the commercial value are in particular to be carried out in the form of a special, leading list of be included. ³ The lists shall show the date of purchase or manufacture, the cost of acquisition or production, the provision of the right to vote and the depreciation carried out. (1a) ¹ Items on the assets side may not be charged with items on the liabilities side. ² The results of the valuation units set up in the commercial accounting system for hedging financial risks are also relevant for the purpose of determining the tax profit. (2) For intangible assets of the fixed assets (2a) In respect of obligations which are only to be fulfilled, in so far as income or profits are incurred in the future, liabilities or provisions shall not be used until the revenue has been received. or profits. (3) ¹ Provisions for infringement of foreign patent, copyright or similar intellectual property rights may only be formed if:

1.

the rightholders have asserted claims for the infringement, or

2.

is seriously to be reckon with a claim for legal infringement.

² A provision made pursuant to point 2 of the first sentence shall be resolved at the latest in the balance sheet of the third marketing year following its initial formation, if claims have not been claimed. (4) provisions for the Obligation to grant a grant on the occasion of a service anniversary may only be formed if the service has passed at least ten years, the service anniversary requires the existence of a service relationship of at least 15 years, the pledge is given in writing and, to the extent that the person entitled to grant is Acquired after 31 December 1992. (4a) ¹ Provisions for looming losses arising from floating transactions must not be formed. ² This shall not apply to the results referred to in the second sentence of paragraph 1a. (4b) ¹ Provisions for expenditure which are to be activated in future marketing years as the cost of an asset may not be formed. ² Provisions relating to the obligation to recover radioactive waste from radioactive waste, as well as to the development of or demolition of radioactive waste, shall not be provided to the extent that expenses incurred in connection with the processing or processing of radioactive waste are subject to the following conditions: Nuclear fuels which have been obtained from the processing of irradiated nuclear fuels and which do not constitute radioactive waste. (5) ¹ Only the following are to be used as the clearance of the accounts

1.

expenditure on the assets side before the closing date, in so far as they represent expenditure for a given period after that date;

2.

On the liabilities side, receipts before the closing date, insofar as they represent yield for a certain period after that date.

² On the active side, should also be added

1.

customs duties and excise duties taken into account in so far as they account for the assets of the reserve assets to be identified at the end of the closing date,

2.

Sales tax taken into account as an expense on the payments to be made on the closing date.

(6) The rules on the withdrawal and deposits, on the admissibility of the balance sheet change, on the operating expenditure, on the valuation and on the reduction of wear or substance reduction shall be followed. (7) ¹ Accepted obligations, which have been subject to the initial prohibition, restriction or valuation reserved for the initial pledge, shall be the subject of the following closing dates in the case of the borrower and its legal successor. The way in which they were to be accounted for in the initial pledge without taking over. ² This shall apply in the event of the accusation of the debtor or the fulfilment of the fulfilment of the obligations arising out of this transaction in full or in part for the obligations arising from this transaction. ³ The first sentence shall be applied for the acquisition of a share of the business. ⁴ Where a pension obligation is assumed with the simultaneous transfer of assets to a worker who has previously been active in another undertaking, the first sentence shall be applied on the basis that the determination of the partial value shall apply: the obligation to measure the annual amount in accordance with Article 6a (3), second sentence, point 1 shall be such that, at the beginning of the marketing year, the cash value of the annual amounts, together with the acquired assets, shall be equal to the cash value of the future Pension benefits shall not result in a negative annual amount. ⁵ In the case of a profit resulting from the application of the rates 1 to 3, a profit-reducing reserve of fourteen fifteenth-ths may be set up, each of which shall be at least one fourteenth in the following 14 marketing years to be resolved (period of resolution). ⁶ If an obligation for which a reserve has been formed no longer exists before the end of the relevant resolution period, the remaining reserve shall be resolved to increase the amount of the reserve.

Footnote

(+ + + § 5: For application, see § 52 + + +) Unofficial table of contents

Section 5a The determination of the profit of merchant ships in international transport

(1) ¹ In lieu of the determination of the profit in accordance with § 4 (1) or § 5, in the case of a commercial operation with management in the territory of Germany, the profit, insofar as it is attributable to the operation of merchant ships in international traffic, shall be subject to an irrevocable request by the To determine taxable persons on the basis of the tonnage carried out on his holding, when the management of these merchant ships is carried out domesticly. ² The profit achieved during the marketing year is per day of operation for each merchant vessel operated in international traffic for 100 net tonnage (net tonnage) for each of the 100 net tonnes.

EUR 0.92	in the case of a tonnage of up to 1 000 net tons,
EUR 0.69	for the 1 000 net tonnes of tonnage surging up to 10 000 net tonnage,
EUR 0.46	for the 10 000 net tonnes of tonnage surging up to 25 000 net tonnage,
EUR 0.23	for the tonnage of 25 000 net tons.

(2) ¹ Commercial vessels shall be operated on international transport if their own or chartered seagoing vessels, which are mainly registered in a domestic maritime register during the marketing year, are mainly carried out during this marketing year for the transport of: Persons or goods are used in the traffic with or between foreign ports, within a foreign port or between a foreign port and the high seas. ² The chartering of merchant ships in international traffic also includes their chartering, if they have been fitted by the charterer, and the ancillory and auxiliary operations directly related to their use or chartering. including the sale of the merchant ships and the economic assets directly serving their operations. ³ The use and chartering of chartered merchant ships shall only be considered as the operation of merchant ships in international traffic, if at the same time their own or equipped merchant ships are operated in international traffic. ⁴ If chartered merchant ships are not registered in a domestic maritime register, the third sentence shall be subject to the condition that in the marketing year the net tonnage of chartered merchant ships shall be three times the tonnage of the chartered merchant ships in accordance with the provisions of 1 and 2 of the for the purpose of calculating the net tonnage, the net tonnage per vessel shall be varied by the number of operating days referred to in paragraph 1. ⁵ The operation of merchant ships in international traffic is equivalent to the fact that seagoing vessels, which are mainly registered in a domestic maritime register during the marketing year, are predominantly outside the German market during this marketing year. Territorial waters shall be used for towing, mountains or for the search of mineral resources; the sentences 2 to 4 shall apply mutatily. (3) ¹ The application for the determination of the profit referred to in paragraph 1 shall be made in the marketing year of the purchase or manufacture of the merchant naval (indie position) with effect from the beginning of this marketing year. ² Profits generated before the trading vessel is placed on the market by the operation of merchant ships in international traffic are not taxable in this case; losses are neither capable of being compensatory or non-taxable. ³ Tax assessments already adopted must be amended to the extent that they are already in force. ⁴ This shall also apply if the tax notice has become indisputable; the time limit for the determination does not expire in so far as the fixing period for the assessment period has expired, in which the profit is determined for the first time in accordance with paragraph 1. ⁵ If the application for the determination of the profit referred to in paragraph 1 is not made in accordance with the first sentence in the marketing year of the acquisition or manufacture of the merchant naval (Indienstation), the application may be made for the first time in the marketing year, each of which shall be: at the end of a period of ten years, calculated from the beginning of the year in which the Indians were to be put into service. ⁶ The sentences 2 to 4 shall not be applicable to this extent. ⁷ The taxable person shall be subject to the determination of the profit referred to in paragraph 1 from the beginning of the marketing year in which he or she shall submit the application for a period of ten years. ⁸ At the end of this period, it may irrevocably withdraw the application for the commencement of each subsequent marketing year until the end of the year. ⁹ The taxable person shall be bound for ten years from the beginning of the marketing year in which he takes back the application for the purpose of determining the profit under general rules. (4) ¹ At the end of the marketing year preceding the first application of paragraph 1 for the first time (transitional year), the difference between the amount of the difference between the two shall be between the two countries which are directly responsible for the operation of international trade vessels. To include the book value and the partial value in a special directory. ² The difference shall be determined separately and in the case of companies within the meaning of the first sentence of Article 15 (1), point 2. ³ The difference in the amount referred to in the first sentence shall be added to the profit:

1.

in the five marketing years following the last year of application of paragraph 1, at least one fifth of each marketing year,

2.

in the year in which the assets are excluded from operating assets or in which it no longer directly serves the operation of merchant ships in international transport,

3.

in the year of the failure of a shareholder with regard to the proportion of the shareholder concerned.

⁴ The provisions of sentences 1 to 3 shall apply mutagenic if the taxable assets of the operating assets are supplied to the holding of merchant ships in international traffic. (4a) ¹ In the case of companies within the meaning of Article 15 (1), first sentence, point 2, the company shall be replaced by the taxable person for the purposes of this provision. ² The profit determined in accordance with paragraph 1 shall be attributed to the shareholders in proportion to their share in the company's assets. ³ Remuneration within the meaning of the first sentence of Article 15 (1) (2) and the second sentence (2) shall be added. (5) ¹ The profits referred to in paragraph 1 shall also include income in accordance with § 16. ² § § 34, 34c (1) to (3) and § 35 shall not apply. ³ Reserves in accordance with § § 6b and 6d are to be added to the profit in the first year in the case of the transition to the profit determination referred to in paragraph 1; up to the transition to a claim for investment deductions in accordance with § 7g (1) shall be reversed in accordance with Section 7g (3) to make it. ⁴ For the purposes of the application of § 15a, the profit determined in accordance with § 4 (1) or § 5 shall be based. (6) In the balance sheet at the end of the marketing year, in which paragraph 1 is used for the last time, it is for each business asset that is directly responsible for the operation. of merchant ships in international traffic, to set the partial value.

Footnote

(+ + + § 5a: For application, see § 52 + + +) Unofficial table of contents

§ 5b Electronic transmission of balance sheets as well as profit and loss accounts

(1) ¹ If the profit is determined in accordance with § 4 (1), § 5 or § 5a, the contents of the balance sheet as well as the profit and loss account shall be transmitted in accordance with officially prescribed data record by remote data transmission. ² 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 fiscal rules and shall be subject to an officially prescribed record by: Transmission of data. ³ The taxable person may also submit a balance sheet corresponding to the tax rules in accordance with the officially prescribed data record by means of remote data transmission. ⁴ Section 150 (7) of the Tax Code shall apply accordingly. ⁵ In the event of the opening of the holding, the rates 1 to 4 shall apply mutas to the content of the opening balance sheet. (2) ¹ On request, the financial authority may waive electronic transmission in order to avoid unreasonable hardship. ² Section 150 (8) of the Tax Code shall apply accordingly.

Footnote

(+ + + § 5b: For application, see § 52 + + +) Unofficial table of contents

§ 6 Evaluation

(1) The following shall apply to the evaluation of the individual economic goods which are to be used as operating assets in accordance with Article 4 (1) or (5):

1.

Assets of the fixed assets subject to wear shall be reduced by the cost of the acquisition or production or by the value in their place, reduced by the offsets for wear, increased dislocations, special depreciation, deductions in accordance with § 6b and similar deductions. ² If the partial value is lower on the basis of an expected reduction in value, it may be applied. ³ The partial value shall be the amount which an acquirer of the whole holding would apply for the individual economic asset as part of the total purchase price; it must be assumed that the acquirer will continue the operation. ⁴ Economic goods which have already been part of the assets of the taxable person at the end of the previous marketing year shall be set in the following marketing years in accordance with the first sentence, unless the taxable person proves that: lower part-value according to sentence 2.

1a.

The manufacturing costs of a building also include expenses for repair and modernization measures, which are carried out within three years of the purchase of the building, if the expenses are without the sales tax 15 percent of the building's acquisition cost (cost of manufacturing costs). ² These expenses do not include the expenses for extensions within the meaning of Section 255 (2) sentence 1 of the Commercial Code as well as expenses for conservation work, which are usually incurred annually.

2.

Assets other than those referred to in paragraph 1 of the holding (land, shareholdings, recirculating assets) shall be reduced by deductions in accordance with § 6b and the like, with the cost of acquisition or production or the value of the holding in its place of origin. Deductions, to be set. ² If the partial value (number 1, sentence 3) is lower on the basis of an expected reduction in value, it may be applied. ³ The fourth sentence of paragraph 1 shall apply accordingly.

2a.

Taxable persons who determine the profit in accordance with § 5 may, for the value of similar assets of the stock, be subject to the fact that the most recently purchased or manufactured goods have been consumed or sold first , in so far as it complies with the commercial principles of proper accounting. ² The inventory at the end of the marketing year preceding the initial application of the assessment in accordance with the first sentence shall be considered to be the first access of the new marketing year with its balance sheet approach. ³ The following marketing years may only deviate from the consumption or divestment sequence set out in the first sentence, subject to the approval of the financial office.

2b.

Taxable persons who fall within the scope of Section 340 of the Commercial Code shall have the financial instruments acquired for commercial purposes which are not shown in an evaluation unit within the meaning of Article 5 (1a), second sentence, with the the fair value less a risk-abating (Section 340e (3) of the Commercial Code). ² Point 2, second sentence, shall not apply.

3.

Liabilities shall be applied under the appropriate application of the provisions of point 2 and shall be deducted at an interest rate of 5.5 per cent. ² Liabilities that are less than 12 months on the balance sheet date and liabilities, which are interest-bearing or based on a down payment or advance payment, are excluded from the interest.

3a.

Provisions shall be applied, in particular, in the light of the following principles:

a)

in the case of provisions for similar obligations, on the basis of experience in the past, the settlement of such obligations shall take into account the likelihood that the taxable person shall only be part of the sum of these obligations;

b)

Provisions relating to non-cash obligations shall be assessed on the basis of the individual costs and the appropriate parts of the necessary overhead costs;

c)

future benefits likely to be associated with the fulfilment of the obligation shall, in so far as they are not to be activated as a requirement, be taken into account in the assessment of their value;

d)

Provisions for obligations, which are responsible for their development in the economic sense of the day, are to be collected in the same installments in the same time. ² Provisions relating to statutory obligations for the withdrawal and recovery of products placed on the market before the entry into force of the relevant legal obligations shall be subject to a period of time in equal rates until the date of commencement of the (e) shall not be applied in so far as it is applicable. ³ Provisions for the obligation to decommission a nuclear power plant shall, from the date of the initial use up to the time when it is necessary to start decommissioning, are to be collected in the same proportion of time; shall the date of the date of the first use be made available in the same installment; Decommissioning is not fixed, the period for the collection shall be 25 years;

e)

Provisions for obligations shall be deducted at an interest rate of 5.5 per cent; the second sentence of point 3 shall apply accordingly. ² The period until the commencement of performance is decisive for the reduction of provisions relating to the obligation to perform property-performance obligations. ³ The period resulting from the third sentence of point (d) of the third subparagraph shall apply to the withdrawal of provisions relating to the obligation to decommission a nuclear power plant; and

f)

in the case of the valuation, the value ratios at the balance sheet date shall be decisive; future price and cost increases shall not be taken into account.

4.

Withdrawal of the taxable person for himself, for his or her household or for other non-business purposes shall be subject to the partial value; in the cases of § 4 (1) sentence 3, the collection shall be set with the common value. ² The private use of a motor vehicle, which is used for more than 50 percent, is for each calendar month with 1 percent of the domestic list price at the time of the initial admission plus the cost of special equipment including sales tax; in the case of private use of vehicles with propulsion exclusively by electric motors, which are wholly or predominantly composed of mechanical or electrochemical energy storage systems or from emission-free- energy converters (electric vehicles), or from external rechargeable Hybrid-electric vehicles, the list price of these motor vehicles shall be reduced by the cost of the battery system contained therein at the time of the initial registration of the motor vehicle as follows: motor vehicles purchased for until 31 December 2013 EUR 500 per kilowatt-hour of battery capacity, this amount shall be reduced by EUR 50 per kilowatt-hour of battery capacity for vehicles purchased in subsequent years; the reduction per motor vehicle shall not exceed EUR 10 000; this maximum amount shall be reduced for the following years Motor vehicles of 500 Euro per year. ³ By way of derogation from the second sentence, private use may be applied to expenses incurred on private journeys, if the total expenses incurred by the motor vehicle are covered by supporting documents and the ratio of the private to the other journeys be demonstrated by an orderly travel book; in the case of the private use of vehicles with a drive exclusively by electric motors, which are wholly or predominantly from mechanical or electrochemical energy storage systems or from emission-free power converters operated (electric vehicles), or external rechargeable hybrid electric vehicles, the total expenses incurred for the calculation of the collection shall be reduced by the amount of expenses fixed at a fixed rate as defined in the second sentence, which shall be accounted for by the battery system. ⁴ If an economic asset immediately following its removal of a corporation tax exempt from corporation tax pursuant to Article 5 (1) (9) of the Corporate Tax Law, or a legal person of the If public law is free of charge for purposes of use for tax-privileged purposes within the meaning of § 10b (1) sentence 1, the withdrawal may be made with the carrying amount. ⁵ Sentence 4 shall not apply to the collection of benefits and benefits.

5.

Deposits shall be charged with the partial value for the time of delivery, but shall be at the most at the cost of acquisition or production, if the supplied economic good

a)

have been purchased or manufactured within the last three years prior to the date of delivery,

b)

is a share of a capital company and the taxable person is involved in the company within the meaning of Article 17 (1) or (6); § 17 (2) sentence 5 shall apply accordingly; or

c)

is an economic good within the meaning of Article 20 (2).

² Where the deposit is a useful economic asset, the cost of purchase or production shall be reduced by means of wear and wear which are attributable to the period between the purchase or manufacture of the assets and the deposit. ³ Where the deposit is an economic good which has been taken from a taxable person's operating assets before being supplied, the cost of the acquisition or production shall be replaced by the value at which the removal has been made, and the date of the purchase or manufacture of the date of withdrawal.

5a.

In the cases of § 4 paragraph 1 sentence 8, second half-sentence, the economic good shall be set at the common value.

6.

At the opening of a holding, point 5 shall apply accordingly.

7.

In the case of the purchase of a holding, the assets shall be subject to the partial value, but not more than the cost of the acquisition or production.

(2) ¹ The cost of purchases or production or of the value, in accordance with the provisions of paragraph 1 (5) to (6), of removable movable assets of fixed assets which are capable of self-employed use may, in the course of the marketing year, be: Purchase, manufacture or deposit of the asset or the opening of the holding shall be deducted in full as operating expenses, if the cost of the acquisition or production is reduced by a pre-tax amount included in it (§ 9b (1), or the value of the value of the body referred to in paragraph 1 (5) to (6) for the Individual economic assets shall not exceed 410 euros. ² An economic asset is not capable of self-employed use if, according to its operational purpose, it can only be used in conjunction with other assets of the fixed assets and inserted into the usage context. Economic goods are technically coordinated. ³ This also applies if the economic good can be resolved from the operational context of use and can be inserted into another operational context. ⁴ Economic goods within the meaning of the first sentence, the value of which exceeds EUR 150, shall indicate the date of the purchase, manufacture or deposit of the assets or the opening of the holding and the cost of production or production, or the date on which the goods are to be produced, or Paragraph 1 (5) to (6) shall be included in a special list to be kept under the heading of a special list. ⁵ The list does not need to be carried out if this information is shown in the accounts. (2a) ¹ By way of derogation from the first sentence of paragraph 2, in the marketing year of the purchase, manufacture or deposit of the assets or the opening of the assets, the removable movable assets of the fixed assets which are capable of self-employed use may be used for the marketing year. A collection item shall be constituted where the cost of the acquisition or production, reduced by a pre-tax amount included in it (Article 9b (1)), or the value of the individual in the case referred to in points 5 to 6 of the first paragraph of paragraph 1, shall be formed for the individual EUR 150, but not more than EUR 1 000. ² The collection item shall be dissolved in the marketing year of education and the following four marketing years, each with a fifth of the profit-reducing effect. ³ If an economy fails in the sense of the first sentence from the operating assets, the collection item shall not be reduced. ⁴ The cost of purchases or production or of the value, in accordance with the provisions of paragraph 1 (5) to (6), of removable movable assets of fixed assets which are capable of self-employed use may, in the course of the marketing year, be: Purchase, manufacture or deposit of the asset or the opening of the holding shall be deducted in full as operating expenses, if the cost of the acquisition or production is reduced by a pre-tax amount included in it (§ 9b (1), or the value of the value of the body referred to in paragraph 1 (5) to (6) for the individual economic assets do not exceed 150 euros. ⁵ The rates 1 to 3 shall be applied in a uniform manner for all economic goods produced, manufactured or used during a marketing year. (3) ¹ Where a holding, a part-operation or the share of a carrier is transferred free of charge to an establishment, the economic goods shall be used in determining the profit of the former holder (carrier) with the values which: are subject to the rules on the determination of the profits, including the free admission of a natural person to an existing individual undertaking and the free transfer of part of a share of the co-entreponsive business to a natural person. ² The first sentence shall also apply where the previous farmer (entrepre) does not transfer economic goods which continue to belong to the assets of the same co-enterprise, provided that the legal successor takes the share of the share of the co-entreplees taken over over a period of at least five years, shall not be sold or abandoned. ³ The legal successor shall be bound by the values set out in the first sentence. (4) If a single economic asset is transferred free of charge into the operating assets of another taxable person except in the cases of the deposit (§ 4 (1) sentence 8), the following shall apply: A value for the receiving operating assets as an acquisition cost. (5) ¹ Where a single economic asset is transferred from an operating assets to another operating assets of the same taxable person, the value shall be set at the time of the transfer of the value resulting from the rules on the determination of the profit, provided that the § 4 (1) sentence 4 is to be applied accordingly. ² The first sentence shall also apply to the transfer from a taxable person's own operating assets to his special operating assets in the case of co-entrepreneurship and vice versa, and for the transfer between the various special operating assets of the same person. Taxable persons with different co-entrepreneurs. ³ Sentence 1 shall apply mutatily to the extent of an economic good

1.

free of charge or against the granting or reduction of company rights arising from the company's operating assets into the overall trading capacity of a co-entrepreneurship and vice versa,

2.

free of charge or in the event of the grant or reduction of company rights arising from the special assets of a co-entrepre into the overall trading capacity of the same co-enterprise or other co-entrepreneurship in which he is involved; and conversely or

3.

free of charge between the special operating assets of various co-entrepreneurs of the same co-entrepreneurship

is transmitted. ⁴ If the economic material transferred in accordance with the third sentence is sold or withdrawn within a period of suspension, it shall be retroactive to the date of the transfer of the partial value, unless the silent reserves which have arisen up to the transfer are due to: A supplementary balance sheet has been assigned to the transferor's transferor; this period of suspension shall end three years after the tax declaration of the transferor for the assessment period in which the transfer referred to in sentence 3 is made is. ⁵ The partial value shall also be used where, in the cases in sentence 3, the share of a corporation, association of persons or property in the economic asset is directly or indirectly justified or is increased. ⁶ To the extent that, within seven years of the transfer of the assets under the third sentence, the share of a corporation, association of persons or assets on the transferred economic property shall, for another reason, be directly or indirectly justified (6) It shall be retroactive to the date of the transfer, and shall be the partial value. (6) ¹ If a single economic asset is transferred by the exchange, the cost of acquisition is based on the common value of the given economic asset. ² If the transfer is carried out in the course of the covered deposit, the acquisition costs of the participation in the capital company are increased by the partial value of the goods placed in the capital stock. ³ In the cases referred to in the first subparagraph of point 5 (1) (a), the cost of acquisition within the meaning of the second sentence shall be increased by the deposit value of the assets. ⁴ Paragraph 5 shall remain unaffected. (7) In the case of Section 4 (3)

1.

for the purpose of calculating the dislocations for wear or substance reduction, the values resulting from the application of paragraphs 3 to 6 shall be taken as the cost of acquisition; and

2.

to apply the evaluation requirements referred to in paragraph 1 (1a) and points 4 to 7 accordingly.

Footnote

(+ + + § 6: For application, see § 52, § 52a (5) + + +)
(+ + + § 6: For application, see Section 13a (3) (F 2014-12-22) + + +) Unofficial table of contents

§ 6a Pension provision

(1) For a pension obligation, a reserve (pension provision) may only be formed if and to the extent that:

1.

the pensioner has a legal right to one-off or ongoing pension benefits,

2.

the pension commitment does not provide for pension benefits as a function of future earnings-related benefits and does not contain a reservation that the pension scheme or pension may be reduced or withdrawn, or that such pension benefits may be reduced or withdrawn; Reservation only extends to facts which, in accordance with general principles of law, allow for a reduction or withdrawal of pension rights or of pension benefits, subject to the approval of the agreement of the Member State of the European Union, and

3.

the pension commitment is given in writing; the pension commitment must contain clear information on the nature, form, conditions and amount of the future benefits envisaged.

(2) A repurchase of pensions may be established for the first time

1.

before the supply, for the marketing year in which the pension commitment is granted, but at the earliest for the marketing year, up to the centre of which the pensionable person is entitled to the 27. the year of the marketing year, or for the marketing year in which the pension entitlement becomes inaliable in accordance with the provisions of the occupational pension law,

2.

after entry of the supply case, for the marketing year in which the supply case occurs.

(3) ¹ A pension provision shall not exceed the partial value of the pension obligation. ² The partial value of a pension obligation shall be:

1.

before the pension is terminated, the value of the cash value of the future pension benefits at the end of the marketing year minus the cash value of the same date in terms of the same amount of annual amounts, In accordance with Section 1 (2) of the Act on the Pension Act, at least the cash value of the future pension benefits in accordance with the provisions of the occupational pension law at the end of the marketing year shall be at least the cash value of the pension benefits. ² The annual amounts shall be calculated in such a way that, at the beginning of the marketing year in which the service has commenced, their cash value is equal to the present value of the future pension benefits; the amount of future pension benefits shall be equal to the amount of the amount of the pension. , which results according to the conditions at the balance sheet date. ³ It shall be based on the annual amounts which, from the beginning of the marketing year in which the service has commenced, are to be applied in the accounts up to the date on which the pension is to be paid, as provided for in the supplementary pension. ⁴ Increases or reductions in pension benefits after the end of the marketing year, which are uncertain as to the timing of their effectiveness or scope, shall be used in calculating the present value of future pension benefits and of the annual amounts shall be taken into account only when they have occurred. ⁵ In the event that the pension commitment is not granted until after the commencement of the service, the interim period for the calculation of the annual amounts shall be treated as a waiting period only to the extent that it is determined as such in the pension commitment. ⁶ Has the service ratio already before the completion of the 27. The pensionable age of the pensioner shall be deemed to have commenced at the beginning of the marketing year, until the age of the pensioner is 27. in this case, the value of the present value of the cash value of future pension benefits, which shall be inconvoluble in accordance with the provisions of the occupational pension law, at the end of the marketing year, shall be considered as a partial value for the preceding marketing years;

2.

After termination of the pension of the pensionable person, with the maintenance of his or her pension rights or after the retirement of the pension, the cash value of the future pension benefits at the end of the marketing year; number 1, sentence 4 shall apply mutatily.

³ In the calculation of the value of the pension obligation, an invoice level of 6 per cent and the recognised rules of actuarial mathematics shall be applied. (4) ¹ A pension provision may be increased in one marketing year at the most by the difference between the partial value of the pension obligation at the end of the marketing year and at the end of the previous marketing year. ² To the extent that the difference is based on the initial application of new or modified biometrics, it may only be distributed evenly over a period of at least three marketing years to the pension provision; the equivalent is applicable when switching to other biometric invoiced bases. ³ In the marketing year in which the formation of a pension provision may be commenced at the earliest (first year), the provision may be made up to the level of the partial value of the pension obligation at the end of the marketing year; this Provision may be made equally for the first year and for the following two marketing years. ⁴ If, in a marketing year, the present value of the pension benefits shall be increased by more than 25 per cent over the previous marketing year, the increase in the pension provision for that marketing year may be increased to this the marketing year and the following two marketing years shall be equally distributed. ⁵ At the end of the marketing year in which the service of the pensioner ends with the maintenance of his or her pension rights or where the pension benefits accrued, the pension provision shall always be subject to the subvalue of the pension obligation; the increase in the pension provision allowed for this marketing year may be spread evenly over this marketing year and the following two marketing years. ⁶ The second sentence shall apply in the cases of sentences 3 to 5. (5) The provisions of paragraphs 3 and 4 shall apply accordingly where the pensioner is entitled to the pension in a different legal relationship as a service.

Footnote

(+ + + § 6a: For application cf. § 52 + + +) Unofficial table of contents

§ 6b Transfer of silent reserves in respect of the sale of certain fixed assets

(1) ¹ Taxable persons who

ground and ground,

Growing on land and its land, where the growing up is part of a farm and forestry assets,

Buildings or inland waterway vessels

in the marketing year of the sale of the cost of the assets referred to in the second sentence of the marketing year of the sale or of the previous marketing year, or manufactured or produced in the marketing year of the sale or production shall deduct an amount up to the amount of the profit arising from the sale. ² The deduction shall be permissible at the cost of the acquisition or production of

1.

ground and ground, to the extent that the profit was incurred in the sale of land,

2.

Growth on land and its ground, where the growth is part of a land and forestry assets, in so far as the profit is due to the sale of land or to the sale of growth on the ground. and soil has been created with the underlying ground and soil,

3.

buildings, in so far as the profit has arisen in connection with the sale of land, land or land with the land or buildings belonging to it, or

4.

Inland waterway vessels, to the extent that the profit has been incurred in the sale of inland waterway vessels.

³ The acquisition or production of buildings is the same as their extension, expansion or conversion. ⁴ In this case, the deduction is only allowed by the expenditure for the extension, the extension or the conversion of the buildings. (2) ¹ The profit referred to in the first sentence of paragraph 1 shall be the amount by which the selling price, after deduction of disposal costs, exceeds the carrying amount with which the sold-out economy would have been to be set at the time of the sale. ² Book value is the value with which an economic good according to § 6 is to be applied. (3) ¹ In so far as taxable persons have not made the deduction referred to in paragraph 1, they may form a reserve which reduces the tax profit in the marketing year of the sale. ² Up to the level of this reserve, they may be eligible for the purchase or production costs of the economic goods referred to in the second sentence of paragraph 1, which have been purchased or manufactured in the following four marketing years, in the marketing year of their Purchase or manufacture of an amount, taking into account the restrictions set out in the first sentence of paragraph 1, to be withdrawn. ³ The four-year period shall be extended to six years in the case of newly manufactured buildings, if their production has been started before the end of the fourth marketing year following the formation of the reserve. ⁴ The reserve shall be resolved at the level of the deducted amount. ⁵ If a reserve is still present at the end of the fourth marketing year following its formation, it shall be dissolved at that time, unless a deduction is taken into consideration of the production costs of buildings, with the aid of which (4) Production until this date has been commenced; if the reserve is still present at the end of the sixth marketing year following its formation, it shall be resolved at this point in time at a profit. (4) ¹ For the purposes of the application of paragraphs 1 and 3, it is necessary that:

1.

the taxable person shall determine the profit in accordance with § 4 (1) or (5),

2.

the goods sold have, at the time of sale, have been part of the fixed assets of a domestic establishment for at least six years,

3.

the assets purchased or produced are part of the assets of a domestic establishment;

4.

the profit resulting from the divestment is not included in the determination of the domestic taxable profit and

5.

the deduction referred to in paragraph 1, and the formation and dissolution of the reserve referred to in paragraph 3, can be followed in the accounts.

² The deduction referred to in paragraphs 1 and 3 shall not be allowed in the case of economic goods belonging to a country or forestry business or of self-employed work, if the profit in the case of the sale of economic goods is a (5) The cost of acquisition or production referred to in paragraph 1 shall be replaced by the cases in which the product has been purchased or manufactured in the marketing year prior to the sale of the goods, the Book value at the end of the marketing year of purchase or manufacture. (6) ¹ Where an amount has been deducted in accordance with paragraph 1 or 3, the remaining amount shall be replaced by the amount remaining in the marketing year of the withdrawal in respect of the dislocations for wear or substance reduction or in the cases referred to in Article 6 (2) and (2a) of the marketing year. Purchase or production costs. ² In the cases referred to in the first sentence of Article 7 (4) and (5), the cost of the acquisition or production reduced by the deduction amount referred to in paragraph 1 or 3 shall be decisive. (7) Insofar as a reserve formed in accordance with the first sentence of paragraph 3 is disbanded in a profit-increasing manner, without that a corresponding amount is deducted in accordance with paragraph 3, the profit of the marketing year in which the reserve is dissolved shall be for each full marketing year in which the reserve has passed, by 6 per cent of the amount of the total amount of the reserve. (8) ¹ Where the goods referred to in paragraph 1 are transferred to one of the purchasers referred to in the second sentence for the purpose of preparing or carrying out urban restructuring or development operations, paragraphs 1 to 7 shall be subject to the conditions laid down in to apply

1.

the time limits set out in the second, third and fifth sentences of paragraph 3 shall be extended by three years; and

2.

the period of six years referred to in paragraph 4 (2) shall be replaced by a period of two years.

² For the purposes of the first sentence, purchasers are local authorities, municipal associations, associations within the meaning of § 166 (4) of the Baugesetzbuch, planning associations according to § 205 of the Baugesetzbuch, remediation bodies in accordance with § 157 of the building code, development agencies according to § 167 of the Construction Code as well as acquirers carrying out urban renovation measures as owners themselves (Section 147 (2) and § 148 (1) of the Civil Code). (9) Paragraph 8 shall apply only if the competent authority according to the law of the country certifies, that the transfer of the assets for the purpose of preparation or Implementation of urban development or development measures shall be carried out on one of the acquirers referred to in the second sentence of paragraph 8. (10) ¹ Taxable persons who are not entities, persons ' associations or property funds may profit from the sale of shares in corporations up to an amount of EUR 500 000 on those in the marketing year of the sale or in the in the following two marketing years, shares in capital companies or purchased or produced removable movable assets or on those in the marketing year of the sale or in the following four marketing years Buildings purchased or manufactured in accordance with the rates 2 to 10 transfer. ² If the profit is transferred in the year of the sale to buildings or exploitable movable assets, an amount may be paid up to the amount of the sale resulting from the sale and not in accordance with § 3 (40) sentence 1 (a) and (b) in conjunction with § 3c (2) shall be deducted from the cost of the acquisition or production of buildings or of movable assets which are removable from the production or production costs. ³ If the profit is transferred in the year of the sale to shares in capital companies, the acquisition costs of the shares in capital companies shall be reduced in the amount of the capital gains, including that in accordance with section 3 (40), first sentence, (a) and b in connection with Section 3c (2) tax-exempt amount. ⁴ The provisions of paragraph 2, the first sentence of paragraph 4, points 1, 2, 3, 5 and 2, and paragraph 5, shall apply mutatily. ⁵ Where taxable persons have not made the deduction under sentences 1 to 4, they shall be entitled to a reserve in accordance with the provisions of the first sentence, including the amount exempt under Article 3 (40) (1) (a) and (b) in conjunction with Article 3c (2) of the Regulation . ⁶ In the case of the dissolution of the reserve, the sentences 2 and 3 shall apply in the appropriate way. ⁷ In the case of the second sentence, the reserve shall be resolved at the same level by the amount exempted in accordance with Article 3 (40), first sentence, point (a) and (b) in conjunction with Article 3c (2). ⁸ If a reserve is still in place at the end of the fourth marketing year following its formation, it shall be resolved at this point in time at a profit. ⁹ In so far as the deduction provided for in the sixth sentence has not been made, the profit of the marketing year in which the reserve is dissolved shall be 6 per cent for each full marketing year in which the reserve has passed, not in accordance with section 3 (40), first sentence, a and b in conjunction with Section 3c, paragraph 2, to increase tax-exempt repayments. ¹⁰ In respect of the shares of limited liability companies belonging to the total trading assets of partnerships or communities, the rates 1 to 9 shall apply only to the extent that no corporate bodies, associations of persons, or associations of persons are held in the partnerships and communities or asset classes.

Footnote

(+ + + § 6b: For application, see § 52 + + +) Unofficial table of contents

§ 6c Transfer of silent reserves in the case of the sale of certain fixed assets in the determination of the profit in accordance with § 4 (3) or by average rates

(1) ¹ § 6b with the exception of Section 6b (4) (1) shall apply mutatily if the profit in accordance with § 4 (3) or the income from agriculture and forestry is determined according to average rates. ² In so far as a reserve may be established in accordance with Article 6b (3), its education shall be treated as an operating expenditure (deduction) and its dissolution as an operating income (surcharge); the period between deduction and surcharge shall be deemed to be the period during which the reserve shall be paid. passed. (2) ¹ For the purposes of the application of paragraph 1, it is a condition that the assets in respect of which a deduction has been made from the cost of acquisition or production or from the value referred to in Article 6b (5), in particular, shall be kept in a special way be included. ² The lists shall include the date of purchase or manufacture, the cost of acquisition or production, the deduction in accordance with Article 6b (1) and (3) in conjunction with paragraph 1, the dislocations for wear, depreciation and amortisation. which have been treated in accordance with Article 6b (3) in conjunction with paragraph 1 as operating expenditure (deduction) or operating income (surcharge).

Footnote

(+ + + § 6c: For application cf. § 52 + + +) Unofficial table of contents

§ 6d Euroconversion reserve

(1) ¹ Loans, receivables and liabilities within the meaning of Article 43 of the Introductory Act to the Commercial Code, which are denominated in monetary units of the other Member States participating in the European Monetary Union or of the ECU in the sense of the Article 2 of Council Regulation (EC) No 1103/97 of 17 June 1997 (OJ 1997 L 199, p. 1). EC No 1) are to be converted at the end of the first marketing year ending on 31 December 1998 with the exchange rate irrevocably fixed by the Council of the European Union in accordance with the first sentence of Article 109l (4) of the EC Treaty; and with the resulting value. ² The profit resulting from this particular approach for the individual economic asset may be set in a reserve which reduces the tax profit. ³ The reserve shall be dissoldered in such a way as to increase the profit, insofar as the economic asset, the valuation of which has resulted in the profit which has been set in the reserve, is excluded from the operating assets. ⁴ The reserve shall be resolved at the latest by the end of the fifth marketing year ending on 31 December 1998 at the latest. (2) ¹ The Euroconversion reserve referred to in the second sentence of paragraph 1 may also be used to recruit income resulting from the activation of economic goods on the basis of the irrevocable fixing of the conversion rates. ² The third sentence of paragraph 1 shall apply. (3) The formation and dissolution of the respective reserve must be able to be followed in the accounts.

Footnote

(+ + + § 6d: For application cf. § 52 + + +) Unofficial table of contents

§ 7 Abuse for wear and/or substance reduction

(1) ¹ In the case of economic goods whose use or use by the taxable person in order to obtain income extends to a period of more than one year, the proportion of the acquisition or purchase of goods for one year shall be the same as in the case of the The cost of production should be reduced to one year in the case of a uniform distribution of these costs (reduction of wear in the same annual amounts). ² The offsetting is measured according to the normal useful life of the estate. ³ A period of 15 years shall be deemed to be the normal useful life of the business or commercial value of a commercial establishment or of a farm or forestry operation. ⁴ In the year of the purchase or production of the assets, the amount of the replacement shall be reduced by one twelfth for each full month preceding the month of purchase or manufacture, in accordance with the first sentence of this year. ⁵ In the case of economic goods which have been placed in an operating assets after use in order to obtain income within the meaning of the first sentence of Article 2 (1) (1) (4) to (7), the deposit value shall be reduced by the dislocations for wear and/or use of the goods. the reduction in the substance, the special depreciation or the increased offsets made up to the time of the deposit, but not more than the cost of the continuing acquisition or production; the deposit is lower than that value, the further reduction for wear of the deposit value is measured. ⁶ In the case of movable assets of fixed assets, where it is economically justifiable to carry out the discontinuation on the basis of the performance of the assets, the taxable person may, instead of having to pay for such assets, be subject to a reduction in the Use in equal annual amounts if it proves the level of performance to be paid for the individual year. ⁷ Dislocations for exceptional technical or economic wear are permissible; in so far as the reason for this is not necessary in subsequent marketing years, in the cases of profit determination in accordance with § 4 (1) or § 5, a corresponding To be added. (2) ¹ In the case of fixed assets purchased or produced after 31 December 2008 and before 1 January 2011, the taxable person may, in lieu of the replacement for wear and wear, be subject to the same annual amounts as the replacement in the case of wear in falling annual amounts. ² The reduction for wear in falling annual amounts may be based on an invariable percentage of the respective carrying amount (residual value); the percentage to be used in this case may not exceed two and a half times the percentage for the reduction in the amount of the Use in equal annual amounts to be eligible for the same percentage and not exceed 25%. ³ The fourth sentence of paragraph 1 and Article 7a (8) shall apply accordingly. ⁴ In the case of economic goods in respect of which the discontinuation of wear is measured in falling annual amounts, dislocations for exceptional technical or economic wear are not permitted. (3) ¹ The transition from the discontinuation of wear in falling annual amounts for the reduction of wear in the same annual amounts is permitted. ² In this case, the discontinuation of wear shall be measured from the point in time of the transition to the remaining residual value and the remaining useful life of the individual assets. ³ The transition from the discontinuation of wear to the same annual amounts for the reduction of wear in falling annual amounts is not allowed. (4) ¹ By way of derogation from paragraph 1, in the case of buildings, the following amounts shall be deducted from the following amounts up to the full discontinuation:

1.

in the case of buildings, in so far as they belong to an operating property and are not intended for residential purposes and for which the application for construction has been submitted after 31 March 1985, 3 per cent per year,

2.

for buildings, in so far as they do not meet the conditions laid down in point 1, and

a)

completed after 31 December 1924, 2 per cent annually,

b)

have been completed before 1 January 1925, 2.5 percent annually

the cost of acquisition or production; paragraph 1, sentence 5 shall apply mutatily. ² Where the actual useful life of a building is less than 33 years in the cases in the first sentence of sentence 1, in the cases of the first sentence of point 2 (a) less than 50 years, in the cases of the first sentence of 1 (2) (b) less than 40 years, the in place of the dislocations referred to in the first sentence, it is possible to carry out the dislocation for wear which corresponds to the actual useful life. ³ The last sentence of paragraph 1 shall remain unaffected. ⁴ In the case of buildings within the meaning of point 2, the scheme applicable to buildings within the meaning of point 1 shall not justify the application of the last sentence of paragraph 1 or the approach of the lower partial value (Article 6 (1) (1) sentence 2). (5) ¹ In the case of buildings situated in a Member State of the European Union or in another State to which the Agreement on the European Economic Area (EEA Agreement) is applied, and which is produced by the taxable person or until the end of of the year of completion may, by way of derogation from paragraph 4, be deducted from the following amounts as a replacement for wear:

1.

in the case of buildings within the meaning of paragraph 4, first sentence, point 1, manufactured by the taxable person on the basis of a contract of construction submitted before 1 January 1994, or on the basis of a compulsory contract legally concluded before that date; have been purchased,

-	in the year of completion and in the following 3 years	each 10 percent,
-	in the following 3 years	five percent each,
-	in the following 18 years	each 2.5 percent,

2.

in the case of buildings within the meaning of paragraph 4, first sentence, point 2, manufactured by the taxable person on the basis of a contract of construction submitted before 1 January 1995, or on the basis of a compulsory contract legally concluded before that date; have been purchased,

-	in the year of completion and in the following 7 years	five percent each,
-	in the following 6 years	each 2.5 percent,
-	in the following 36 years	each 1.25 percent,

3.

in the case of buildings within the meaning of paragraph 4, first sentence, point 2, insofar as they are used for the purposes of housing purposes, the persons liable

a)

on the basis of a contract of construction submitted after 28 February 1989 and before 1 January 1996, or after 28 February 1989, on the basis of a compulsory compulsory legal basis after 28 February 1989 and before 1 January 1996, the contract has been purchased,

-	in the year of completion and in the following 3 years	seven percent each,
-	in the following 6 years	five percent each,
-	in the following 6 years	two percent each,
-	in the following 24 years	each 1.25 percent,

b)

by 31 December 1995 and before 1 January 2004, or by reason of a compulsory contract concluded after 31 December 1995 and before 1 January 2004, the contract has been applied ,

-	in the year of completion and in the following 7 years	five percent each,
-	in the following 6 years	each 2.5 percent,
-	in the following 36 years	each 1.25 percent,

c)

by 31 December 2003 and before 1 January 2006, or by reason of an obligatory contract concluded after 31 December 2003 and before 1 January 2006, ,

-	in the year of completion and in the following 9 years	four percent each,
-	in the following 8 years	each 2.5 percent,
-	in the following 32 years	each 1.25 percent,

the cost of acquisition or production. ² In the case of purchase, the first sentence may be applied only if the manufacturer has not made use of any deductions for the use of the sold-out building in accordance with the first sentence of the first sentence, nor has the manufacturer claim to have increased dislocations or special depreciation. ³ (5a) paragraphs 4 and 5 shall apply accordingly to parts of buildings which are self-employed, as well as to condominies and to premises located in the part of the building. (6) In the case of mining companies, Quarries and other holdings which involve a consumption of the substance shall be applied in accordance with paragraph 1, which shall be subject to deposition in accordance with the consumption of substance (reduction of substance reduction).

Footnote

(+ + + § 7: For application, see § 52 + + +) Unofficial table of contents

Section 7a Common rules for increased dislocations and special depreciation

(1) ¹ Where, during the period during which an economic well-being may be subject to increased dislocations or special depreciation (period of benefit), subsequent production costs shall be applied, the year of the formation of the subsequent production costs until the end of the benefit period, the dislocations for wear, increased offsets and special depreciation in accordance with the cost of production or production increased by the subsequent production costs. ² The same applies to subsequent acquisition costs. ³ If, in the period of the beneficiary, the cost of an economic asset is subsequently reduced, the year of reduction shall, until the end of the period in which the goods are to be paid, shall be subject to the reduction of wear, increased dislocations and special depreciation after the reduced purchase or production costs. (2) ¹ Where, in the case of an economic well-being, increased dislocations or special depreciation may already be used for payments on acquisition costs or in the case of part-production costs, the provisions relating to increased dislocations and Special depreciation shall be applied on the basis that, in place of the cost of acquisition or production, the advance payments shall be made at the cost of acquisition or the cost of production of the product and the year of purchase or manufacture of the year of purchase or manufacture Advance payment or partial production. ² After purchase or production of the goods, increased dislocations or special depreciation shall be permitted only if they have not already been used for payment on acquisition costs or for part-production costs. ³ Payment on acquisition costs is spent at the time of actual payment. ⁴ If deposits are paid at acquisition costs by means of a change, they are applied at the time when the supplier actually flows the money through discounting or redemption of the change. ⁵ The same applies if a cheque is placed in place of money. (3) In the case of economic goods which are subject to increased dislocations, at least dislocations in the amount of the dislocations must be paid in each year of the benefit period. (4) In the case of economic goods subject to special depreciation, the dislocations for wear and wear in accordance with § 7 (1) or (4) are to be carried out. (5) For a business good, the conditions for the use of increased offsets or Special depreciation on the basis of a number of provisions, such as increased dislocations or special depreciation, may be used only under one of those provisions. (6) Increased offsets or special depreciation shall be the case in the examination, whether the accounting limits referred to in Article 141 (1) (4) and (5) of the Tax Code are exceeded, should not be taken into account. (7) ¹ Where an economic good is to be attributed to a number of interested parties and the conditions for increased dislocations or special depreciation are met only for individual parties, the increased offsets and special depreciation may only be proportional to the those involved. ² The increased offsets or special depreciation may only be carried out in a uniform manner by the parties in which the conditions are met. (8) ¹ In the case of economic goods belonging to an operating assets, increased dislocations or special depreciation shall be permitted only if they are included in a special, continuous list of goods which is the date of purchase or manufacture, the cost of the acquisition or production, the normal operating life and the amount of the annual dislocations for wear, increased dislocations and special depreciation. ² The list does not need to be kept if this information is shown in the accounts. (9) If special depreciation has been made in respect of an economic good, after the end of the relevant period of benefit, the Dislocations for use in buildings and for economic goods within the meaning of Article 7 (5a) according to the residual value and the percentage determined in accordance with Article 7 (4), taking into account the remaining useful life, for other economic goods after the residual value and the remaining useful life.

Footnote

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XXXX (§ § 7b to 7d) (omitted)

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§ 7e (omitted)

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§ 7f (omitted)

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Section 7g Investment deductions and special depreciation measures for the promotion of small and medium-sized enterprises

(1) ¹ Taxable persons can deduct up to 40% of the estimated cost of acquisition or production for the future purchase or production of a removable movable asset of the fixed assets. (amount to be deducted). ² The amount of the investment deductible may only be used if:

1.

the operation at the end of the marketing year in which the deduction is carried out does not exceed the following size characteristics:

a)

in the case of industrial undertakings or self-employed undertakings, which determine their profits in accordance with Article 4 (1) or (5), an operating capacity of EUR 235 000;

b)

in the case of agricultural and forestry holdings, an economic value or an equivalent economic value of EUR 125 000; or

c)

in the case of holdings within the meaning of points (a) and (b), which determine their profit in accordance with Article 4 (3), a profit of EUR 100 000 without taking account of the amount of the investment deduction;

2.

the taxable person is likely to be the beneficiary of the economic well-being

a)

in the three marketing years following the marketing year of the withdrawal;

b)

shall, at least until the end of the marketing year following the marketing year of the acquisition or manufacture, be used exclusively or almost exclusively in a domestic establishment of the holding, and

3.

the taxable person shall specify the beneficiary ' s economic good in the documents of his/her function to be submitted to the tax office and indicate the amount of the estimated cost of the acquisition or production.

³ Deduction amounts can also be used if this results in a loss or increases. ⁴ The sum of the amounts withdrawn as a whole in the marketing year of the withdrawal and in the three preceding marketing years in accordance with the first sentence and not added in accordance with paragraph 2, or reversed in accordance with paragraph 3 or 4, shall be 200 000 per holding. Euro shall not exceed the euro. (2) ¹ In the marketing year of the acquisition or production of the beneficiary economic asset, the amount of the investment deductible for this economic good shall be at a rate of 40% of the cost of the acquisition or production , and shall not exceed the amount deducted in accordance with paragraph 1. ² In the marketing year referred to in the first sentence, the cost of production or production of the assets may be reduced by up to 40 per cent, but not more than the offsetting in accordance with the first sentence; the basis for the assessment of the Dislocations for wear, increased dislocations and special depreciation, as well as the cost of acquisition or production within the meaning of § 6 (2) and (2a) shall be reduced accordingly. (3) ¹ In so far as the amount of the investment deductible has not been added to the end of the third marketing year following the marketing year of the deduction referred to in paragraph 2, the deduction referred to in paragraph 1 shall be reversed. ² If the profit of the relevant marketing year has already been based on a tax determination or a separate determination, the corresponding tax or determination notice shall be amended to the extent that it is based on a specific statement of tax or determination. ³ This shall also apply if the tax or determination of the position has become final; the time limit for the determination does not expire in so far as the fixing period for the apportionment period has expired, in which the third to the marketing year has expired. of the date of withdrawal shall be the following marketing year. ⁴ Section 233a (2a) of the Tax Code shall not apply. (4) ¹ Where, in the cases referred to in paragraph 2, the economic good shall not be exclusively or almost exclusively to the end of the marketing year following the marketing year of the acquisition or manufacture in a domestic establishment of the holding. , the deduction referred to in paragraph 1 and the reduction of the cost of acquisition or production, the reduction of the basis of assessment and the offsetting referred to in paragraph 2 shall be reversed. ² If the profits of the relevant marketing years have already been used as a basis for tax arrests or separate findings, the corresponding tax or setting-up notices shall be amended in so far as they are concerned. ³ This shall also apply if the tax or employment notices have become final; the fixing periods do not end in so far as the fixing period for the assessment period has expired, in which the conditions set out in the paragraph are fulfilled. 1 sentence 2 (2) (b) shall not be available for the first time. ⁴ Section 233a (2a) of the Tax Code shall not apply. (5) In the case of movable assets of the fixed assets, under the conditions set out in paragraph 6, in the year of acquisition or manufacture and in the following four years, the deductions for wear in accordance with § 7 (1) or (2) of special depreciation, up to a total of 20 per cent of the cost of purchase or production shall be used. (6) The special depreciation in accordance with paragraph 5 may only be used if:

1.

the holding at the end of the marketing year preceding the purchase or manufacture does not exceed the size characteristics referred to in the second sentence of paragraph 1, and

2.

the product is used exclusively or almost exclusively in a domestic establishment of the taxable person's holding in the year of purchase or manufacture and the following marketing year in a domestic establishment of the taxable person; paragraph 4 shall apply: accordingly.

(7) In the case of partnerships and communities, paragraphs 1 to 6 shall apply with the proviso that the company or the Community shall enter the place of the taxable person.

Footnote

(+ + + § 7g: For application cf. § 52 + + +) Unofficial table of contents

§ 7h Increased dislocations for buildings in redevelopment areas and urban development areas

(1) ¹ By way of derogation from § 7 (4) and (5) in the year of manufacture and in the following seven years, the taxable person may, by way of derogation from § 7 (4) and (5), apply to a building situated in the territory of the country in a formally defined redevelopment area or urban development area up to 9 per cent and in the following four years in each case up to 7 per cent of the production costs for modernisation and repair measures within the meaning of Section 177 of the Construction Code. ² The first sentence shall be applied to the costs of production for measures intended to preserve, renew and use a building in accordance with the provisions of the first sentence of sentence 1, which is due to its historical, artistic or urban development. The owner, in addition to certain modernization measures, has undertaken to carry out the project in relation to the municipality. ³ The taxable person may also use the increased offsets in the year of completion of the measure and in the following eleven years for acquisition costs which are not covered by the measures referred to in the first and second sentences, to the extent that such measures have been adopted in accordance with the provisions of the legally effective conclusion of a compulsory employment contract or an equivalent act has been carried out. ⁴ The increased offsets can only be used if the manufacturing or acquisition costs are not covered by subsidies from remediation or development funding. ⁵ At the end of the period of benefit, a residual value shall be added to the manufacturing or acquisition costs of the building or to the value of the building in its place; the further dislocations for wear shall be uniform for the entire building after the expiry of the period of the amount and the percentage applicable to the building shall be calculated. (2) ¹ The taxable person can only use the increased offsets if he proves, by means of a certificate issued by the competent municipal authority, the conditions laid down in paragraph 1 for the building and the measures. ² If the aid has been granted to him by means of promotion or development assistance, the certificate shall also contain the amount of the aid; if such grants are awarded to him after the certificate has been issued, the certificate shall be amended accordingly. (3) Paragraphs 1 and 2 shall apply accordingly to parts of buildings which are independent and immovable property, as well as to condominies of condominium and to rooms standing in the part of the house.

Footnote

(+ + + § 7h: For application cf. § 52 + + +) Unofficial table of contents

§ 7i Increased dislocations in the case of architectural monuments

(1) ¹ By way of derogation from § 7 (4) and (5) in the year of manufacture and in the following seven years, in the case of a building situated in the country which is a building monument in accordance with the relevant national provisions, the taxable person may, in each case, be up to 9 percent and, in the following four years, up to 7 percent of the manufacturing costs for construction measures, which are required by type and scope to maintain the building as a building monument or for its meaningful use. 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 situated in Germany, which is a building monument in accordance with the relevant provisions of national law, the sentences 1 and 2 shall be applied accordingly. ⁴ In the case of a building or part of a building situated in the country, which alone does not meet the requirements for a building monument, but is part of a building group or a complete plant, which according to the respective national regulations as a unit , the taxable person may carry out the increased offsets from the production costs of construction measures, which are necessary in accordance with the nature and extent of the conservation of the protective external appearance of the building group or the entire plant. . ⁵ The taxable person may also use the increased offsets in the year of completion of the construction measure and for the following eleven years also for acquisition costs which are attributable to construction measures within the meaning of the sentences 1 to 4, to the extent that these are carried out in accordance with the provisions of the legally effective conclusion of a compulsory employment contract or an equivalent act has been carried out. ⁶ The construction measures must have been carried out in coordination with the body referred to in paragraph 2. ⁷ The increased offsets can only be used if the manufacturing or purchase costs are not covered by subsidies from public funds. ⁸ § 7h (1) sentence 5 shall apply accordingly. (2) ¹ The taxable person may only use the increased offsets if he/she is subject to the conditions set out in paragraph 1 for the building or building part by means of a certificate issued by the competent authority or designated by the Land Government. and for the necessity of the expenses. ² If any of the authorities responsible for the protection of monuments or monuments has granted him the grants, the certificate shall also contain the amount of the aid; if such grants are granted to him after the certificate has been issued, the certificate shall be accordingly (3) § 7h (3) shall apply accordingly.

Footnote

(+ + + § 7i: For application cf. § 52 + + +) Unofficial table of contents

§ 7k (omitted)

4.
Surplus of revenue over advertising costs

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§ 8 Revenue

(1) Revenue shall be all goods which consist of money or value of money and which are to be paid to the taxable person within the framework of one of the types of arrival in Article 2 (1), first sentence, points 4 to 7. (2) ¹ Income which does not exist in money (apartment, food, goods, services and other kind of goods) shall be used at the usual retail prices at the place of delivery, reduced by the usual price reductions. ² The second sentence of section 6 (1) (4) shall apply to the private use of an operating motor vehicle for private journeys. ³ If the motor vehicle can also be used for journeys between the home and the first place of activity as well as journeys pursuant to section 9 (1) sentence 3 (4a) sentence 3, the value in the second sentence shall be increased by 0.03 per cent of the list price in the sense of each calendar month. Section 6 (1) (4), second sentence, for each kilometre of distance between the place of residence and the first place of activity and the journeys referred to in Article 9 (1), sentence 3, point 4a, sentence 3. ⁴ The value provided for in the second and third sentences of the second sentence of the second sentence of Article 9 (1) of the Regulation may be used for the purposes of private use and use for journeys between the place of residence and the first place of activity and the journeys referred to in Article 9 (1) sentence 3 (4a), third sentence, , if the total expenditure incurred by the motor vehicle by supporting documents and the ratio of the private journeys and the journeys between the home and the first place of activity and the journeys referred to in Article 9 (1) sentence 3 (4a) 3 to the rest of the journey through a proper travel book; § 6 (1) The second sentence of point 4, second sentence, shall apply accordingly. ⁵ The use of the motor vehicle for a family home run within the framework of a double financial management shall be equal to 0.002 per cent of the list price within the meaning of Article 6 (1) (4) sentence 2 for each kilometre of the distance between the place of its own the place of residence and the place of employment; this shall not apply if a deduction of advertising costs pursuant to section 9 (1) sentence 3 (5) and 6 (5) and 6 (6) is to be considered for this journey; sentence 4 shall apply in a reasonable manner. ⁶ In the case of employees whose benefits have been determined by means of a regulation in accordance with Article 17 (1), first sentence, point 4 of the Fourth Book of the Social Code, these values are the decisive factors. ⁷ The values set out in the sixth sentence shall also be applied to taxable persons who are not subject to the statutory pension insurance obligation. ⁸ If, during a professional activity outside his home and first place of activity, or in the context of a professional double financial management, the worker is employed by the employer or at his instigation by a third party, If the price of the meal does not exceed EUR 60, the meal is to be used with the value set out in the sixth sentence (the relevant official reference value according to the Social Insurance Regulation). ⁹ The approach of a meal assessed in accordance with sentence 8 shall not be taken if the employee's additional expenses for catering are subject to an advertising cost withdrawal in accordance with Article 9 (4a), first sentence, of the first sentence of Article 9 (4). ¹⁰ The supreme financial authority of a country may, with the approval of the Federal Ministry of Finance, set average values for other employees ' contributions to the labour market. ¹¹ Benefits in kind, which are to be assessed in accordance with the first sentence, shall remain out of approach if, after the charges paid by the taxable person, they do not exceed a total of 44 euros in the calendar month. (3) ¹ If a worker receives goods or services which are not primarily manufactured, distributed or provided by the employer for the needs of his employees on the basis of his/her duty of employment, and whose reference is not in accordance with § 40 , by way of derogation from paragraph 2, the final prices reduced by 4 per cent, to which the employer or the customer who is the nearest to the place of delivery, the goods or services, shall be taxed shall be deemed to have been subject to the Business services offered. ² The benefits resulting from the deduction of the charges paid by the employee are tax-free, insofar as they do not exceed a total of EUR 1 080 per calendar year from the service.

Footnote

(+ + + § 8: For application cf. § 52 + + +) Unofficial table of contents

§ 9 Advertising costs

(1) ¹ Advertising costs are expenses for the acquisition, safeguarding and maintenance of revenues. ² They shall be deducted from the type of arrival at which they are grown. ³ Acquisition costs are also

1.

Debt and pensions and permanent burdens based on specific commitments, to the extent that they are in economic context with a type of arrival. ² In the case of a glut, only the proportion resulting from the second sentence of section 22 (1) (3) (a) (bb) may be deducted;

2.

Taxes on land ownership, other public charges and insurance contributions, to the extent that such expenditure relates to buildings or to items which are used by the taxable person for the purpose of obtaining income;

3.

contributions to professional and other professional associations whose purpose is not directed to an economic business;

4.

Expenditure incurred by the worker for the paths between the home and the first place of activity within the meaning of paragraph 4. ² In order to be able to complete this expenditure, a removal fee for each full kilometre of the distance between the apartment and the first place of activity of EUR 0.30 is available for each working day on which the employee is looking for the first place of work. , but not more than EUR 4 500 in the calendar year; a higher amount than EUR 4 500 shall be used to the extent that the employee uses his own motor vehicle or used for the use of the vehicle. ³ The removal fee shall not apply to routes and routes with tax-free collection transport in accordance with § 3, point 32. ⁴ For the purpose of determining the distance, the shortest road connection between the place of residence and the first place of activity is authoritative; a road which is different from the shortest road connection can be used if it is obviously more favourable to transport and is regularly used by the employee for the paths between the home and the first job. ⁵ In accordance with Article 8 (2), sentence 11 or paragraph 3, tax-free benefits in kind for journeys between the home and the first place of activity shall reduce the amount deductible in accordance with the second sentence; if the employer himself is the mode of transport, the price of a third party shall be the same as the amount of the amount deductible. Employers would have to pay to the mode of transport. ⁶ Where a worker has more than one dwelling, the paths from an apartment not closest to the first place of activity shall be taken into account only if it is the centre of the worker's life interests, and not only occasionally will be visited.

4a.

Expenditure incurred by the worker for journeys made for the purpose of occupation, which are not journeys between the home and the first place of activity within the meaning of paragraph 4, and no family home trips. ² In place of the actual expenses incurred by the employee through the personal use of a means of transport, the cost of the journey may be determined by the flat-rate kilometre rates used for the means of transport used in each case. (vehicle) as the highest distance compensation in accordance with the Federal Travel Cost Act (Bundesreisekostengesetz). ³ If a worker has no first place of business (Art. 9 (4)), he or she shall have the same place or place of work on a permanent basis in accordance with the provisions of the service or employment law and the agreements and instructions to be completed for the purpose of taking up his professional activities. the same wide range of activities typically working day, paragraph 1 sentence 3 (4) and (2) shall apply in respect of the journeys from the home to that place or the nearest access to the area of activity to the home. ⁴ For journeys within the wide range of activities, the rates 1 and 2 apply accordingly.

5.

any additional expenditure incurred by a worker on the grounds of double financial management which has been subject to professional experience. ² A double financial management is only available if the employee has his own household outside the place of his first job and also lives on the site of the first place of activity. ³ The existence of an own house presupposeth the inninth of an apartment as well as a financial participation in the cost of the life management. ⁴ In the case of accommodation costs for a double financial management, the actual expenditure on the use of the accommodation may be set at the national level, or a maximum of EUR 1 000 per month. ⁵ Expenses for the paths from the location of the first place of activity to the place of your own house and back (family home trip) can be deducted only for one family home run every week. ⁶ In order to pay the expenses for a family home run, a removal fee of EUR 0.30 is to be used for every full kilometre of the distance between the place of the house's own house and the place of the first place of activity. ⁷ Point 4, sets 3 to 5 shall apply accordingly. ⁸ Expenses for family home trips with a motor vehicle made available to the taxable person in the context of a type of arrival shall not be taken into account.

5a.

The necessary additional expenditure of a worker for overnight stays at a workplace which is not the first place of activity. ² Accommodation costs are the actual expenses for the personal use of an accommodation for overnight stay. ³ To the extent that higher overnight costs are incurred because the employee uses an accommodation together with persons who are not in a service relationship with the same employer, only those expenses incurred by the employee in the case of sole use by the employee are to be used. workers would have been incurred. ⁴ At the end of 48 months of a longer-term professional activity at the same place of activity which is not the first place of activity, the cost of accommodation may only be set at the level of the amount referred to in paragraph 5. ⁵ Interruption of this professional activity at the same place of activity shall lead to a new start if the interruption lasts for at least six months.

6.

Expenses for work equipment, for example for tools and typical working clothes. ² Point 7 shall remain unaffected;

7.

Dislocations for wear and for substance reduction and increased offsets. ² Section 6 (2) sentences 1 to 3 shall be applied in cases of purchase or production of economic goods.

(2) ¹ The removal rates shall be subject to all expenses incurred as a result of the paths between the home and the first place of activity within the meaning of paragraph 4 and the family home trips. ² Expenses for the use of public transport can be estimated to the extent that they exceed the total amount to be paid out in the calendar year as a distance allowance. ³ Disabled people,

1.

whose degree of disability is at least 70,

2.

their degree of disability is less than 70, but at least 50, and which are significantly affected by road traffic,

instead of the removal rates, the actual expenses for the paths between the apartment and the first job site and for family home trips can be used. ⁴ The conditions set out in points 1 and 2 shall be provided for by official documents. (3) Paragraph 1, third sentence, points 4 to 5a, and paragraphs 2 and 4a shall apply in respect of the types of arrival referred to in the first sentence of Article 2 (1), points 5 to 7. (4) ¹ The first place of activity is the fixed company establishment of the employer, a related company (§ 15 of the German Stock Corporation Act) or a third party designated by the employer, which is permanently assigned to the employee. ² The assignment within the meaning of the first sentence shall be determined by the provisions of service or employment law and by the agreements and directives which fill these out. ³ In particular, a permanent assignment shall be presumed to be carried out at such a place of activity for an unlimited period of time, for the duration of the service or for a period of 48 months, for the duration of the service. ⁴ If such a service or labour law is missing from a workplace or is not unambiguous, the first place of activity is the establishment of the company in which the employee is permanently employed.

1.

Typically work-related activities, or

2.

per week of work two full working days, or at least one third of the agreed regular working time.

⁵ The employee has, at most, a first place of employment. ⁶ If the conditions set out in sentences 1 to 4 are met for a number of activities, the place of activity shall be the first place of activity which the employer shall determine. ⁷ In the absence of this provision, or is it not clear, the place of activity closest to the home is the first place of activity. ⁸ The first place of activity is also an educational institution which is visited outside of an employment relationship for the purpose of full-time studies or a full-time education measure; the rules for employees referred to in the first sentence of paragraph 1, 4 and 5 and paragraph 4a shall apply accordingly. (4a) ¹ Additional expenses of the employee for the catering are to be deducted as advertising costs only in accordance with the following rates. ² If the employee is employed outside his/her home and first place of activity (foreign professional activity), a pledge is to be made available for the retribution of the additional expenses actually incurred by him, which were actually caused by the occupation. ³ This is

1.

EUR 24 for each calendar day on which the employee is absent 24 hours from his home and first place of activity,

2.

EUR 12 for the day of arrival and departure, if the worker is in the outside of his/her home on that day, a subsequent day or a previous day,

3.

EUR 12 for the calendar day on which the employee is absent from his home and the first place of activity without accommodation outside his home for more than 8 hours; the foreign professional activity begins on a calendar day and ends on the following calendar day without overnight accommodation, EUR 12 shall be granted for the calendar day on which the employee is absent from his home and from the first place of activity for the majority of the total of more than 8 hours.

⁴ If the employee does not have a first place of activity, the rates 2 and 3 shall apply; the dwelling within the meaning of the sentences 2 and 3 shall be the home level, which shall be the centre of the worker's life interests and shall be a place of residence at the place of the first Place of activity in the context of sound financial management. ⁵ In the case of an activity abroad, the amount of the flat-rate amounts shall be replaced by a country-by-country basis, which shall cover the cases of the number 1 with 120 as well as 2 and 3 with 80 per cent of the total amount of the foreign aid after the Federal Travel Expenses Act by the Federal Ministry of Finance, in agreement with the supreme financial authorities of the Länder, shall be fixed at full euro; the lump sum shall be determined according to the place of the worker before midnight. Local time last reached, or, if this place is domestic, after the last place of activity abroad. ⁶ The deduction of the catering packages is limited to the first three months of a longer-term professional activity at the same activity site. ⁷ An interruption of the professional activity at the same place of activity leads to a new start if it takes at least four weeks. ⁸ Where a worker is provided with a meal by a third party on the occasion of or during an activity outside his first place of activity by the employer or at his instigation, the persons determined in accordance with the provisions of sentences 3 and 5 shall be: Shorten catering packages:

1.

for breakfast, 20 percent,

2.

for lunch and dinner by 40 percent each,

the rate of food for a full calendar day, where appropriate in connection with the fifth sentence of the third sentence of sentence 3; the reduction shall not exceed the amount of the food price determined. ⁹ Sentence 8 shall also apply where travel expenses are retained or reduced on account of the meals made available, or if the meals are taxed in a flat-rate way pursuant to Article 40 (2), first sentence, point 1a. ¹⁰ If the worker has paid a payment for the meal, that amount shall reduce the amount of the reduction as set out in sentence 8. ¹¹ If the employee receives tax-free refunds for food, a withdrawal of advertising costs is excluded to the extent that the employee is not reimbursed. ¹² In accordance with the provisions of sentences 3 and 5, the three-month period referred to in sentences 6 and 7, and the rules for the reduction of rates 8 to 10, the pledges shall also apply to the deduction of additional expenses for food, which shall be payable in the case of a professional. shall, in so far as the employee is absent from his own household within the meaning of Article 9 (1), sentence 3, point 5, shall be subject to double financial management, for each calendar day within the three-month period during which an activity is simultaneously carried out in the The meaning of the sentence 2 or of the sentence 4, only the highest possible one Lump sum deductible. ¹³ The duration of an activity within the meaning of the second sentence in the place of activity on which the sound financial management has been justified shall be set out on the three-month period if it has been immediately preceded by it. (5) ¹ The provisions of Article 4 (5), first sentence, points 1 to 4, 6b to 8a, 10, 12 and 6 shall apply mutatily. ² Section 6 (1) (1a) shall apply mutatily. (6) ¹ Expenses of the taxable person for his vocational training or for his studies are only advertising costs if the taxable person has already completed initial training (vocational training or studies) before or when the vocational training or study in the context of a service. ² Vocational training as initial training in accordance with the first sentence is available if an orderly training with a minimum duration of 12 months is carried out in the case of full-time training and with a final examination. ³ An orderly training is provided if it is carried out on the basis of laws, regulations or administrative provisions or internal rules of an educational institution. ⁴ If a final examination is not provided for in accordance with the training plan, the training shall be deemed to have been completed with the actual scheduled completion. ⁵ Vocational training as initial training has also concluded who passed the final examination of a vocational training regulated by law, regulation or administrative provision with a minimum period of 12 months, without first having to do so by the has undergone appropriate vocational training.

Footnote

(+ + + § 9: For application, see § 52 + + +) Unofficial table of contents

§ 9a Pauline amounts for advertising costs

¹ In the case of advertising costs, the following lump sums shall be deducted in the determination of the income, if no higher advertising costs are shown:

1.

a)

the income from non-self-employed work, subject to point (b): a worker's flat-rate amount of EUR 1 000;

b)

the income from non-self-employed work, in so far as it concerns pensions within the meaning of Article 19 (2): a lump sum of EUR 102;

2.

(dropped)

3.

from the revenue within the meaning of section 22 (1), (1a) and (5): a lump sum of 102 euros.

² The amount of lump sum referred to in point 1 (b) of the first subparagraph may only be up to the amount of the revenue reduced by the amount of the allowance, including the surcharge for the amount of the supply allowance (Article 19 (2)), the lump-sum payments referred to in point 1 (a) and 1 (a) of the first sentence. Number 3 shall be deducted only up to the amount of the revenue.

Footnote

(+ + + § 9a: For application cf. § 52 + + +)
(+ + + § 9a sentence 1: For application, see Section 22 (5) + + +)

4a.
VAT deducted tax deductiy

Unofficial table of contents

Section 9b

(1) The pre-tax amount according to § 15 of the VAT Act, insofar as it can be deducted from the sales tax, does not belong to the cost of the purchase or production of the goods, on the purchase or manufacture of which he is not responsible. (2) ¹ If the deductibles are corrected in accordance with Article 15a of the VAT Act, the excess amounts shall be treated as operating income or revenue if they are obtained within the framework of one of the types of arrival in Section 2 (1) sentence 1; the minor amounts are: to be treated as operating expenses or advertising costs, if they are caused by the holding or the acquisition, protection and maintenance of revenue. ² The cost of the acquisition or production shall remain unaffected in the cases of the first sentence.

Footnote

(+ + + § 9b (2): For application, see § 52 + + +)

5.
Special expenditure

Unofficial table of contents

§ 10

(1) Special expenditure shall be the following expenditure if it is neither operating expenditure nor advertising costs, nor is it treated as operating expenditure or advertising costs:

1.

(dropped)

1a.

(dropped)

1b.

(dropped)

2.

a)

contributions to statutory pension schemes or to the agri-age pension scheme and to occupational pension schemes which provide comparable benefits to statutory pension schemes;

b)

Contributions of the taxable person

aa)

on the setting-up of an own capital-covered pension if the contract does not cover the payment of a monthly life-long life-long life-long life-long life-long pension, not before the completion of the 62. In addition, supplementary protection of the admission of occupational disability (occupational disability pension), reduced earning capacity (disability pension) or survivors 'pension (survivors' pension). ² Survivors in this sense are the spouse of the taxable person and the children for which he is entitled to child benefit or to an allowance in accordance with section 32 (6). ³ The right to an orphan's pension shall be at least for the period in which the person entitled to a pension fulfils the conditions for taking into account as a child within the meaning of § 32;

bb)

for its protection against the entry of incapacity for work or reduced earning capacity (insurance case), if the contract is to pay only a monthly life-long life-long pension for the life of the taxable person for a Insurance case, which until the completion of the 67. Year of life has occurred. ² The contract may provide for termination of the pension payment due to a medically justified loss of occupational incapacity or reduced earning capacity. ³ The amount of the promised pension can be made dependent on the age of the taxable person at the entry of the insurance if the taxable person is the 55. Year of life has been completed.

² The rights referred to in point (b) may not be hereditary, non-transferable, non-inalienable, non-transferable and non-capitalizable. ³ Providers and taxable persons may agree that up to twelve monthly payments will be combined in a disbursment or that a small amount pension within the meaning of § 93 (3) sentence 2 will be found. ⁴ For the calculation of the small amount pension, all contracts of the taxable person in the case of a provider are to be combined in each case according to point (b) of the double letter aa or the double letter bb. ⁵ In addition to the above-mentioned forms of payment, no further entitlement to disbursements may be made. ⁶ The contributions referred to in points (a) and (b) shall be added to the employer's share of the statutory pension insurance scheme in accordance with section 3, point 62, and a tax-free allowance of the employer, which is equivalent to that of the employer. ⁷ By way of derogation from the second sentence, contributions in accordance with Section 168 (1) (1b) or (1c) or § 172 (3) or (3a) of the Sixth Book of Social Code shall be added only at the request of the taxable person;

3.

Contributions to

a)

Health insurance, to the extent that such insurance is required to obtain a level of social assistance provided for by the Twelfth Book of Social Code, and provided that the benefits are a claim. ² For contributions to the statutory health insurance, these are those according to the third title of the First Section of the Eighth Chapter of the Fifth Book of the Social Code or the sixth section of the Second Law on the Health Insurance of the Farmers ' contributions. ³ For contributions to private health insurance, this is the contribution shares which are attributable to contractual services, which, with the exception of the contributions to the sickness benefit, are in the form, amount and amount of benefits under the third chapter of the Fifth Book of the Social Code; § 12 (1d) of the Insurance Supervision Act, as amended by the Notice of 17 December 1992 (BGBl. 1993 I p. 2), which was last amended by Articles 4 and 6 (2) of the Law of 17. October 2008 (BGBl. I p. 1982) has been amended accordingly. ⁴ If the health insurance contributions in accordance with the second sentence may give entitlement to sickness benefit or entitlement to a benefit which is granted instead of sickness benefit, the respective contribution shall be reduced by 4 per cent;

b)

Statutory care insurance (social care insurance and private care-compulsory insurance).

² The taxable person's own contributions shall also be treated by the taxable person within the meaning of the letter a or the letter (b) of a child, for which a claim to a person is entitled to an obligation to pay for the undertaking's undertaking. Free amount according to § 32 (6) or for child benefit. ³ Where, in the cases referred to in paragraph 1a (1), the taxable person has his own contributions as referred to in (a) or (b) for the purpose of obtaining sickness insurance or statutory care insurance for a divorced or permanently separated person. By way of derogation from the first sentence, the spouse shall be treated as own contributions of the divorced or permanently separately living unrestricted income taxable spouse. ⁴ Contributions paid for years of contribution years beginning at the end of the apportionment period and exceeding two and a half times the contributions paid on the assessment period shall be set in the assessment period, they have been made; this shall not apply to contributions to the extent to which they are subject to the indefinite reduction of contributions after completion of the 62. years of life;

3a.

Contributions to health and care insurance, in so far as these are not to be taken into account in accordance with point 3; contributions to insurance against unemployment, insurance and occupational disability insurance other than those referred to in point 2, first sentence, point (b) , in respect of accident and liability insurance as well as for risk insurance, which provide for a performance only for the case of death; contributions to insurance within the meaning of Article 10 (1) (2) (b), double letter bb to dd, in the 31 December 2004 version, if the duration of the insurance is before 1 January 2005 , and an insurance contribution has been paid up to 31 December 2004; § 10 (1) (2), second sentence, and (2), second sentence, in the version in force on 31 December 2004, shall continue to be applied in such cases;

4.

church tax paid; this does not apply in so far as the church tax has been paid as a supplement to the capital gains tax or as a supplement to the income tax determined in accordance with the separate tariff of section 32d (1);

5.

two thirds of the expenses, not more than EUR 4 000 per child, for services to care for a child belonging to the household of the taxable person within the meaning of Section 32 (1) of the Convention, which is the 14. It has not yet been completed or because of a prior completion of the 25th anniversary of the completion of the 25. Life-year physical, mental or mental disability is unable to entertain yourself. ² This does not apply to expenses for teaching, the placement of special skills, as well as to sports and other leisure activities. ³ If the child to be cared for is not subject to an unlimited income tax in accordance with Article 1 (1) or (2), the amount referred to in the first sentence shall be reduced to the extent that it is necessary and appropriate in accordance with the circumstances in the child's State of residence. ⁴ A condition for deduction of the expenses in accordance with the first sentence is that the taxable person has received an invoice for the expenses and that the payment has been made to the account of the provider of the service;

6.

(dropped)

7.

Expenses for your own vocational training up to EUR 6 000 in the calendar year. ² In the case of spouses who fulfil the conditions laid down in the first sentence of Article 26 (1), the first sentence shall apply to each spouse. ³ Expenses within the meaning of the sentence 1 shall also include expenses for external accommodation. ⁴ The provisions of Section 4 (5), first sentence, (6b) and the third sentence of Article 9 (1) (3), (4) and (5), (2), (4) and (4a) shall apply in the determination of expenditure.

8.

(dropped)

9.

30% of the pay, not more than EUR 5 000, for a child for which he is entitled to an allowance pursuant to section 32 (6) or for child benefit, for his visit to a school in free sponsorship or for the benefit of a private person, , with the exception of pay for accommodation, care and catering. ² The condition is that the school is situated in a Member State of the European Union or in a country to which the Agreement on the European Economic Area applies, and the school must be situated in a Member State of the European Union, and the school must be one of the competent national authorities. Ministry of a country, recognized by the Conference of Ministers of Education and Cultural Affairs of the Länder or by a national certificate recognition body, or recognized as an equivalent in general education at a public school as an equivalent, or Vocational education and training in vocational education and training, vocational training and vocational training. ³ A visit to another institution, duly prepared for a school, vintage or professional qualification as defined in the second sentence, shall be equal to a school visit within the meaning of the first sentence. ⁴ A visit to a German school abroad is the same as visiting such a school, regardless of its own personal belittness. ⁵ The maximum amount referred to in the first sentence shall be granted only once for each child in which the conditions are met by the parent couple.

(1a) ¹ Special expenses are also the following expenses:

1.

Maintenance services at the divorced or permanently separately living unrestricted income-taxable spouses, if the donor requests this with the consent of the recipient, up to € 13 805 in the calendar year. ² The maximum amount referred to in the first sentence shall be increased by the amount of the unrestricted income taxable spouses in the respective assessment period referred to in paragraph 1, point 3, for the protection of the divorced or permanently separated, unrestricted income tax Contributions. ³ The application can only be made for one calendar year and cannot be withdrawn. ⁴ With the exception of the applicable law as granted in accordance with § 894 of the Code of Civil Procedure, the consent is effective until the withdrawal. ⁵ The revocation shall be declared to the tax office before the beginning of the calendar year for which the consent is not to be valid for the first time. ⁶ Sentences 1 to 5 shall apply in respect of cases of nullity or annulment of marriage;

2.

for specific, life-long and recurrent services which are not related to income in the economic context, which are not considered at the time of assessment, if the recipient is unrestricted income tax is subject to income tax. ² This shall apply only to:

a)

Benefits in connection with the transfer of a share of the company to a partnership which carries out an activity within the meaning of Sections 13, 15 (1) (1) (1) or (18) (1) of this Regulation,

b)

Services related to the transfer of an establishment or partial operation, and

c)

Benefits in connection with the transfer of a share of at least 50 per cent of a limited liability company if the transferor was acting as managing director and the transferee was responsible for this activity in accordance with the Transfer takes over.

³ The second sentence shall also apply to the part of the pension benefits which are attributable to the housing part of an operation of the agriculture and forestry sector;

3.

Compensation for the avoidance of a supply compensation pursuant to § 6 (1) sentence 2 (2) and § 23 of the Supply Equalization Act, as well as § 1408 (2) and § 1587 of the Civil Code, to the extent that the pledge has this with the consent of the Justified request. ² The provisions of the third sentence of paragraph 1 shall apply by analogy;

4.

Compensation in the context of the supply compensation in accordance with § § 20 to 22 and 26 of the Supply Equalization Act and in accordance with § § 1587f, 1587g and 1587i of the Civil Code in the version valid until 31 August 2009 as well as in accordance with § 3a of the German Code of Civil Code Law governing the settlement of hardship in supply compensation, in so far as the revenue to which they are based is subject to taxation by the person who compensates for the compensation, if the person entitled to compensation is subject to unlimited income tax.

(2) ¹ The deduction of amounts referred to in paragraph 1 (2), (3) and (3a) (precautionary expenditure) shall be subject to the condition that:

1.

are not directly related to tax-free income; tax-free grants for sickness or nursing care insurance are, in total, directly related to the precautionary expenditure in the sense of paragraph 1 (3),

2.

shall be provided

a)

¹ insurance undertakings,

aa)

who have their registered office or management in a Member State of the European Union or a State Party to the Agreement on the European Economic Area and may operate the insurance business domestily; or

bb)

which are granted permission to operate domestily.

² In addition, contributions shall be taken into account only where the amounts referred to in the first sentence of paragraph 1 (3), point (a) of paragraph 1, point (a) to a body which provides for other protection in the case of illness within the meaning of Section 5 (1) (13) of the Fifth The Book of Social Code or any of the aid or free health care provides comparable protection within the meaning of Article 193 (3), second sentence, point 2 of the Insurance Contract Law. ³ This shall apply in the case where a taxable person who has neither his residence nor his/her habitual residence in the country acquires an insurance cover within the meaning of the first sentence of paragraph 1 (3) with the contributions,

b)

professional care facilities,

c)

a social security institution, or

d)

a provider within the meaning of § 80.

² The precautionary expenditure referred to in paragraph 1 (2) (b) shall be taken into account only if:

1.

the contributions have been made in favour of a contract which is certified in accordance with § 5a of the pension scheme of the pension scheme, whereby the certification is a basic certificate within the meaning of § 171 (10) of the German Tax Code, and

2.

the taxable person has consented to the data transfer referred to in paragraph 2a in relation to the supplier.

³ The precautionary expenditure referred to in paragraph 1 (3) shall be taken into account only if the taxable person is in relation to the insurance undertaking, the institution of the statutory health and care insurance, the social insurance fund or a body in the sense of in the second sentence of sentence 1 (2) (a) to the data transmission referred to in paragraph 2a; the consent shall be deemed to have been granted for all payment obligations arising out of the insurance relationship, if the contributions have been made with the electronic Wage tax certificate (§ 41b (1) sentence 2) or the Pension contribution (Section 22a (1), first sentence, point 5) shall be sent. (2a) ¹ The taxable person shall enter into the data transfer referred to in paragraph 2 in writing with respect to the sending body, at the latest by the end of the second calendar year, which shall be based on the contribution year (calendar year in which the contributions are made) (b) the insurance undertaking, the institution of the statutory health insurance undertakings, in the case of preventive expenditure referred to in paragraph 1 (2) (b) of the offeror, the insurance undertaking in the case of preventive expenditure referred to in paragraph 1 (3), and Care insurance, the Künstlersozialkasse or an institution within the meaning of the first sentence of paragraph 2 Point 2 (a), second sentence. ² The consent shall also apply for the following years of contributions, unless the taxable person withholds them in writing in relation to the institution which is to be transferred. ³ The revocation must be available before the beginning of the contribution year, for which the consent is no longer to apply for the first time. ⁴ The notified body shall have the right to give consent

1.

in accordance with the second sentence of the second sentence of paragraph 2, the amount of the contributions made in the relevant contribution year under paragraph 1 (2) (b) and the certification number,

2.

in accordance with the third sentence of paragraph 2, the amount of contributions paid and reimbursed in the respective premium year, in accordance with paragraph 1 (3), in so far as they are not to be transmitted by the electronic payroll tax certificate or the pension scheme,

specifying the contract or insurance data, the date of the consent and the identification number (§ 139b of the tax code) after the officially prescribed data record by remote data transmission to the central office (§ 81) until 28 February of the calendar year following the contribution year; if the policyholder and the insured person are not identical, the identification number and the date of birth of the policyholder shall be indicated. ⁵ Section 22a (2) shall apply accordingly. ⁶ If consent is given after the end of the contribution year, but within the period specified in the first sentence, the data shall be transmitted by the end of the following calendar quarter. ⁷ Where the notified body finds that:

1.

the data transmitted to the central body are not applicable; or

2.

a data set was transmitted to the central body, although the conditions for such a record were not available,

this is to be corrected or cancelled immediately by the transmission of a record to the central body. ⁸ A tax notice shall be amended to the extent that:

1.

the data referred to in sentences 4, 6 or 7 are available; or

2.

consent to the data transfer referred to in the second sentence of the second sentence of paragraph 2 or in the third sentence of paragraph 2 is not available

and this will result in a change in the tax fixed. ⁹ The notified body shall inform the taxable person of the amount of contributions for the year of contribution, as provided for in sentences 4, 6 or 7. ¹⁰ Section 150 (6) of the Tax Code shall apply accordingly. ¹¹ The Federal Central Office for Taxes may examine the data to be transmitted when the consent is given in accordance with the third sentence of paragraph 2; § § 193 to 203 of the Tax Code shall be applied in accordance with the applicable law. ¹² Any person who intentionally or grossly negligently transmits an inaccurate amount of the contributions within the meaning of paragraph 1 (3) shall be liable for the lost tax. ¹³ This is to be set at 30 per cent of the amount to be high. (3) ¹ The precautionary expenditure referred to in paragraph 1 (2) shall be taken into account up to the maximum contribution to the pension insurance scheme, rounded up to a full amount in euros. ² In the case of spouse, the maximum amount shall be doubled. ³ The maximum amount referred to in the first or second sentence shall be that of taxable persons who:

1.

Employees and those during the whole or part of the calendar year

a)

in the statutory pension insurance scheme, or at the employer's request, were exempted from the obligation to provide insurance, and who, in the event of their retirement, were exempt from employment by reason of the employment relationship, -life-long care or in the place where a severance payment is available or which are to be reassurance in the statutory pension insurance scheme, or

b)

are not subject to the statutory pension insurance obligation, have pursued a professional activity and have acquired an entitlement to an old-age pension on the basis of contractual agreements, or

2.

obtain income within the meaning of Article 22 (4) and acquire, in whole or in part, an entitlement to retirement provision without a contribution of their own;

to reduce the amount corresponding to the total contribution (employer and employee share) to the general pension insurance, based on the income from the activity which is the basis of the membership of the said group of persons. ⁴ In the calendar year 2013, 76 per cent of the precautionary charges determined in accordance with sentences 1 to 3 shall be applied. ⁵ The resulting amount, reduced by the employer's tax-free share of the statutory pension insurance in accordance with § 3, point 62, and a tax-free allowance made by the employer, is deductible as a special issue. ⁶ The percentage in sentence 4 shall be increased by 2 percentage points per calendar year in the following calendar years up to the calendar year 2025. ⁷ Contributions in accordance with Section 168 (1) (1b) or (1c) or § 172 (3) or (3a) of the Sixth Book of Social Code shall reduce the deductible amount in accordance with sentence 5 only if the taxable person is to pay these contributions to the precautionary expenses. in accordance with paragraph 1, point 2, sentence 7. (4) ¹ Precautionary expenses within the meaning of paragraph 1 (3) and (3a) may be deducted from a total of up to EUR 2 800 per calendar year. ² The maximum amount is EUR 1 900 in the case of taxable persons who, in whole or in part, are entitled to a full or partial reimbursement or to take over the costs of sickness or sickness insurance benefits in whole or in part without expenses of their own within the meaning of Section 3 (9), (14), (57) or (62). ³ In the case of spouses, the common maximum amount shall be determined by the sum of the maximum amounts of each spouse under the conditions set out in the first and second sentences. ⁴ Where the pension benefits referred to in point 3 of paragraph 1 exceed the precautionary expenditure to be taken into account in accordance with the provisions of the first and third sentences, they shall be deducted and a deduction of precautionary expenses as referred to in paragraph 1 (3a) shall be deducted. (4a) ¹ Where, in the calendar years 2013 to 2019, the deduction of the precautionary expenditure referred to in paragraph 1 (2) (a), (1) (3) and (3a) in the version of Article 10 (3) in force for the calendar year 2004 shall be subject to the following maximum amounts for the following: Vorwegabzug





Calendar Year's Fork for the taxpayer's foreway in the Case of co-operation assessment of Spouses

2013	2 100	4 200
2014	1 800	3 600
2015	1 500	3 000
2016	1 200	2 400
2017	900	1 800
2018	600	1 200
2019	300	600

in addition to the amount of the increase in accordance with the provisions of the third sentence, the resulting amount shall be replaced by the deductions referred to in paragraphs 3 and 4. ² At least in the case of application of the first sentence, the amount which would result if, in addition, the precautionary expenditure referred to in paragraph 1 (2) (b) would be included in the favourable assessment, the amount of the increase in accordance with sentence 3 shall be: not to be added. ³ The increase shall be the contributions referred to in paragraph 1 (2) (b), insofar as they do not cover the contributions referred to in paragraph 1 (2) (a) and the employer's tax-free share pursuant to § 3 (62) of the statutory pension insurance scheme and one of them the reduced maximum amount referred to in the first sentence of paragraph 3 above shall exceed the maximum amount laid down in the first sentence of paragraph 3; paragraph 3, sentences 4 and 6 shall apply accordingly. (4b) ¹ If the taxable person receives a tax-free subsidy for the expenses he incurred for a different assessment period in the sense of the second sentence, he/she shall be treated in the same way as the reimbursed expenses. ² If the special expenditure referred to in paragraph 1 (2) to (3a) exceeds the expenses incurred during the assessment period (overhang of the refund), the overhang of the refund shall be carried out by other means within the framework of the relevant number. Charges are to be offset. ³ A remaining amount of the refund overhang resulting from the expenditure referred to in points 3 and 4 of paragraph 1 shall be added to the total amount of the income. ⁴ Authorities within the meaning of Article 6 (1) of the Tax Code and other public bodies which grant tax-free grants to a taxable person for the contributions he has made pursuant to paragraph 1 (2), (3) and (3a), or to benefit from the precautionary principle in the For the purposes of this provision (transferring body), the central body shall have annually the data required for the granting and verification of the special issue withdrawal in accordance with Section 10, in accordance with officially prescribed data record, by remote data transmission. , ⁵ A tax notice must be amended to the extent that data are available in accordance with the fourth sentence, and this results in a change in the fixed tax by way of a correction or cancellation of the corresponding data. ⁶ Section 22a (2) and Section 150 (6) of the Tax Code shall apply accordingly. (5) By means of a legal regulation, the amount of the non-deductible part of the contributions to the acquisition of a health insurance cover in the sense of the Paragraph 1 (3) (a), third sentence, shall be determined by means of a uniform percentage discount on the premium paid in favour of the respective tariff, in so far as the non-deductible part of the contribution is not already as a separate tariff or subheading (6) ¹ Paragraph 1 (2) (b) (a), (aa) shall apply to the conclusion of the contract before 1 January 2012, subject to the condition that the contract does not make the payment of the pension before the completion of the 60. of the following year. ² For contracts within the meaning of paragraph 1 (2) (b) completed before 1 January 2011 and in the case of sickness and care insurance within the meaning of paragraph 1 (3) in respect of which the insurance relationship existed before 1 January 2011, the second sentence of the second sentence of paragraph 2 and the third sentence of the second sentence of paragraph 2 shall apply with the proviso that the necessary consent to the transmission of data shall be deemed to have been granted if:

1.

the notified body informs the taxable person in writing that:

a)

is based on a consent and

b)

the data is transmitted to the central body, and

2.

the taxable person does not object to it in writing within a period of four weeks after receipt of the information referred to in point 1.

Footnote

(+ + + § 10: For application, see § 52, § 52a (7) + + +)
(+ + + § 10: For application, see Section 52 (18) (F 2014-12-22) + + +) Unofficial table of contents

§ 10a Additional retirement provision

(1) ¹ In the national statutory pension insurance scheme, compulsory insured persons may deduct up to EUR 2 100 per year as special expenses, plus the allowance under Section XI, plus the allowance under Section XI; the same shall apply to:

1.

Recipients of domestic remuneration in accordance with the Federal Remuneration Act or a Land Remuneration Act,

2.

the recipients of an official remuneration from a domestic relationship whose right of supply provides for the corresponding application of Section 69e (3) and (4) of the Staff Regulations Act,

3.

Article 5 (1) (1) (2) and (3) of the Sixth Book of the Social Code of Insurance-Free Employees, which, according to § 6 (1) sentence 1 (2) or § 230 (2) sentence 2 of the Sixth Book of the Social Code, is subject to the insurance obligation exempted employees whose supply legislation provides for the corresponding application of Section 69e (3) and (4) of the Staff Regulations Act,

4.

Civil servants, judges, professional soldiers and soldiers who are on leave without remuneration, for the period of employment, if during the leave of absence the guarantee of a pension under the conditions of § 5 (1) sentence 1 of the Sixth Book of the Social Code on this employment, and

5.

Taxable persons within the meaning of points 1 to 4, who are on leave of absence and are therefore not entitled to pay, pay, or pay, provided that they are entitled to an account of children's education periods in accordance with Article 56 of the Sixth Book of Social Law if the insurance freedom in the domestic statutory pension scheme were not to exist,

if, at the latest by the end of the second calendar year following the contribution year (§ 88), they have consented to the competent authority (§ 81a) in writing that it informs the central body (§ 81) annually that the following year: Taxable persons belong to the beneficiary group of persons, that the competent authority of the central body transmits the data necessary for the determination of the minimum self-contribution (§ 86) and the granting of the child allowance (§ 85) and the central office Make use of this data for the grant procedure. ² When giving consent, the taxable person must be informed that he/she may withdraw the consent from the competent authority before the beginning of the calendar year for which it is no longer to apply for the first time. ³ Persons liable to insurance under the old-age insurance act are the same as those who are insured; this also applies to persons who:

1.

receive an accounting period in accordance with Section 58 (1) (3) or (6) of the Sixth Book of the Social Code in the statutory pension insurance scheme; and

2.

before an accounting period pursuant to Section 58 (1) (3) or (6) of the Sixth Book of the Social Code, one of the beneficiaries referred to in the first half-sentence, in the first sentence, or in the fourth sentence of the fourth sentence of the Social Code.

⁴ The rates 1 and 2 shall apply to taxable persons not belonging to the beneficiary group of persons under sentence 1 or 3 and who are entitled to a pension for the full reduction in employment or incapacity to work or to incapacity for invalidity from one of the persons concerned. in the case of the pension scheme referred to in the first or third sentence, where, immediately prior to the receipt of the relevant benefits, the person concerned has belonted to one of the categories of beneficiaries referred to in the first or third sentence; this shall not apply where the person concerned is: Taxable person the 67. Year of life has been completed. ⁵ The increase in the basic allowance in accordance with Article 84, second sentence, shall be disregarded in the determination of the tax payable to the taxable person in accordance with the first sentence of sentence 1. (1a) ¹ If an allowance number (§ 90 (1) sentence 2) is not yet awarded by the central body or an insurance number in accordance with § 147 of the Sixth Book of Social Code, the taxable persons referred to in the first sentence of the first sentence of the first sentence of the first sentence of paragraph 1 shall have the following: the competent authority to apply for a train number from the central body. ² In the case of recipients of a supply within the meaning of the fourth sentence of paragraph 1, the first sentence shall apply. (2) ¹ Where the special issue withdrawal referred to in paragraph 1 is more favourable to the taxable person than the entitlement to the allowance referred to in Section XI, the rate of collective income tax determined in the light of the special issue withdrawal shall be increased by the right to the right to Supplement. ² In the other cases, the special issue withdrawal shall be excluded. ³ The favourable test will be carried out by the Office of the Office. (2a) ¹ The special issue withdrawal requires that the taxable person has consented to the data transfer referred to in the first sentence of paragraph 5 with regard to the provider (transfer agency). ² The first sentence of Article 10 (2a) to the third sentence shall apply accordingly. ³ In the cases referred to in the second and fifth sentences of paragraph 3, the consent of both spouses shall be given in accordance with the first sentence of paragraph 3. ⁴ If the person entitled to the allowance has authorised the provider in accordance with Article 89 (1a) or if the provider has submitted a grant application in accordance with Article 89 (1), the consent of the first sentence shall be deemed to have been granted for the respective contribution year. (3) ¹ In the case of the apportionment of spouses in accordance with Article 26 (1), the deduction amount referred to in paragraph 1 shall apply separately to each spouse under the conditions set out in paragraph 1. ² Where only one spouse belongs to the person benefiting from the provisions of paragraph 1 and the other spouse is entitled to an allowance in accordance with Article 79, second sentence, the spouse provided for in paragraph 1 shall be the pension income of the two spouses and to take account of the allowances to be applied for the application of paragraphs 1 and 2. ³ The maximum amount referred to in the first sentence of paragraph 1 shall be increased by EUR 60 in the cases of the sentence 2. ⁴ In so doing, the spouse which belongs to the group of persons benefiting from the provisions of paragraph 1 shall be given priority to take account of the pension contributions paid, but at least 60 euro of the pension contributions paid by the other spouse. ⁵ If both spouses belong to the group of persons benefiting from the provisions of paragraph 1 and there is a case of apportionment in accordance with Article 26 (1), the entitlement to the allowance of both spouses shall be required in the case of the favourable examination referred to in paragraph 2. (4) ¹ In the case referred to in the first sentence of paragraph 2, the tax office shall determine the tax reduction exceeding the entitlement under section XI separately and shall notify it to the central body (§ 81); § 10d (4) sentences 3 to 5 shall apply accordingly. ² Where pension contributions have been made in favour of a number of contracts, the calculation shall be carried out in the ratio of the pension contributions taken into account in accordance with paragraph 1. ³ Spouses shall be allocated separately the amount to be determined in accordance with the first sentence, even in the case of the confederation; the allocation shall be carried out in proportion to the pension contributions taken into account in accordance with paragraph 1. ⁴ Where a pension is taken into account in accordance with the second sentence of paragraph 3 which the spouse entitled under § 79 sentence 2 has made in favour of a contract denominated in his/her name, the tax reduction resulting from that contract shall be the contract , in the benefit of which the pension contributions have been paid. ⁵ The transfer to the central office shall be given by stating the contract number and the identification number (§ 139b of the tax code) and the allowance or insurance number in accordance with § 147 of the Sixth Book of Social Code. (5) ¹ Where the consent referred to in paragraph 2a has been obtained, the agency shall have the level of the pension contributions to be taken into account in the respective contribution year, indicating the contract data, the date of the consent referred to in paragraph 2a, the Identification number (§ 139b of the Tax Code) as well as the allowance-or the insurance number according to § 147 of the Sixth Book of the Social Code after officially prescribed data record by data transmission to the central office until 28 February of the calendar year following the contribution year. ² The provisions of Articles 10 (2a), 6 to 8 and Article 22a (2) shall apply accordingly. ³ The transfer shall also take place if no pension contributions have been made in the case of indirect entitlement to the allowance. ⁴ The remaining conditions for the special issue withdrawal referred to in paragraphs 1 to 3 shall be reviewed by means of data collection and automated reconciliation in accordance with § 91. ⁵ If a data transfer is made in accordance with the first sentence and no allowance number (§ 90 (1) sentence 2) has yet been issued by the central office or no insurance number according to § 147 of the Sixth Book of Social Code, § 90 (1) sentence 2 and 3 applies accordingly. (6) ¹ For the purposes of the application of paragraphs 1 to 5, the mandatory members of the national statutory pension insurance scheme referred to in the first sentence of paragraph 1 shall be equal to the compulsory members in a foreign statutory pension scheme where such pension insurance schemes are Mandatory membership

1.

is comparable to a compulsory membership of a domestic pension scheme as defined in the first or third sentence of paragraph 1, and

2.

before 1 January 2010.

² For the purposes of the application of paragraphs 1 to 5, the taxable persons referred to in the fourth sentence of paragraph 1 shall be the same as:

1.

which receives from a foreign statutory pension scheme a benefit comparable to the benefits referred to in the fourth sentence of paragraph 1,

2.

which were favoured immediately before the corresponding performance referred to in the first or third sentence of the first sentence or the first sentence of paragraph 1, and

3.

that's not the 67. Have completed their life year.

³ In the case of the persons referred to in the first or second sentence of the first subparagraph, only those contributions paid by the deductible for the benefit of his contract concluded before 1 January 2010 shall be considered as pension contributions (§ 82). ⁴ If the unrestricted tax liability of a person entitled to an allowance in the sense of sentence 1 or 2 ends by abandonning the domestic residence or habitual residence, the person shall not be subject to an unlimited income tax in accordance with Section 1 (3) , § § 93 and 94 shall apply in accordance with § 95 (2) and (3) and § 99 (1) in the version in force on 31 December 2008.

Footnote

(+ + + § 10a: For application, see § 52 + + +) Unofficial table of contents

§ 10b Tax-beneficiary purposes

(1) ¹ Donations (donations and membership fees) for the promotion of tax-privileged purposes within the meaning of § § 52 to 54 of the German Tax Code can, in total, up to

1.

20 per cent of the total amount of the income or

2.

4 per mille of the total of the total turnover and of the wages and salaries paid in the calendar year

shall be deducted as special expenditure. ² A prerequisite for deduction is that these benefits

1.

to a legal person under public law or to a public service situated in a Member State of the European Union or in a State to which the Agreement on the European Economic Area (EEA Agreement) , or

2.

in accordance with Article 5 (1) (9) of the Corporate Tax Act, tax-exempt corporation, personal association or property, or

3.

to a body, association of persons or assets situated in a Member State of the European Union or in a State to which the Agreement on the European Economic Area (EEA Agreement) applies, and which shall apply in accordance with Article 5 of the Treaty establishing the European Economic Area (EEA) Paragraph 1 (9) of the Corporation Tax Law in conjunction with Section 5 (2) (2), second half-sentence of the Corporate Tax Law, would be exempt from tax if it were to obtain domestic income,

shall be provided. ³ For non-resident beneficiaries in accordance with the second sentence, additional conditions are required for these states to provide assistance and assistance in the case of recovery. ⁴ Mutual assistance is the exchange of information in the sense of or in accordance with the mutual assistance directive pursuant to § 2 (2) of the EU Mutual Assistance Act (EU-Assistance Act). ⁵ Recovery shall be mutual assistance in the recovery of claims within the meaning of, or in accordance with, the recovery directive, including the implementing rules to be applied in this context in the case of the respective Assessment period in force or a corresponding successor act. ⁶ Where the beneficiary's tax-privileged purposes are met only abroad within the meaning of the second sentence of point 1, the special grant shall be subject to the condition that natural persons domiciled or habituated in the territory of the Member State of residence shall be subject to the The scope of this law is to be promoted, or that the activities of this beneficiary may contribute to the reputation of the Federal Republic of Germany in addition to the achievement of the tax-privileged purposes. ⁷ Deductible are also membership fees to entities that promote art and culture in accordance with § 52 (2), first sentence, point 5 of the tax code, in so far as these are not members ' contributions pursuant to sentence 8, point 2, even if the members benefit from benefits shall be granted. ⁸ Membership fees are not deductible in corporate bodies, which

1.

the sport (section 52 (2), first sentence, point 21 of the tax code);

2.

cultural activities, which are primarily intended for leisure activities,

3.

the home care and home customer (Article 52 (2), first sentence, point 22 of the tax code), or

4.

Purposes within the meaning of section 52 (2), first sentence, point 23 of the tax code

. ⁹ Deductible allowances exceeding the maximum amounts set out in the first sentence or exceeding the total amount of the income reduced by the amounts pursuant to § 10 (3) and (4), (10c) and (§ 10d) shall be within the limits of the maximum amounts in the following: To deduct assessment periods as special expenditure. ¹⁰ Section 10d (4) shall apply by analogy. (1a) ¹ Donations for the promotion of tax-privileged purposes within the meaning of § § 52 to 54 of the Tax Code in the assets to be obtained (assets) of a foundation fulfilling the conditions set out in the second sentence of the first sentence of paragraph 1 may, at the request of the Taxable persons in the apportionment period of the grant and in the following nine assessment periods up to a total amount of EUR 1 million, in the case of spouses, which are assessed in accordance with § § 26, 26b, up to a total of 2 Millions of euro, in addition to the maximum amounts referred to in the first sentence of paragraph 1, shall be deducted. ² Donations in the consumable assets of a foundation are not deductible in accordance with the first sentence. ³ The special deduction amount referred to in the first sentence shall relate to the entire ten-year period and may be used only once within that period. ⁴ Section 10d (4) shall apply accordingly. (2) ¹ Grants to political parties within the meaning of Section 2 of the Political Parties Act are deductible in the calendar year up to a total of EUR 1 650 and, in the case of the conscription of spouses, up to a total of EUR 3 300 in the calendar year. ² They can only be deducted as special expenses in so far as they have not been granted a tax reduction according to § 34g. (3) ¹ For the purposes of this provision, the use of economic goods, with the exception of benefits and benefits, shall also be regarded as a grant. ² Where the assets have been taken from an operating assets immediately prior to their use, the amount of the charge shall be determined by the value which has been set during the withdrawal period and after the sales tax which is attributable to the removal. ³ Otherwise, the amount of the allowance shall be determined on the basis of the value of the goods to be used, if the sale of the goods at the time of the grant would not comply with the tax status of the goods. ⁴ In all other cases, the cost of the acquisition or production must be exceeded only in so far as a profit realization has taken place in the determination of the amount of the grant. ⁵ Expenses in favour of a corporation which is entitled to receive tax deductible benefits can only be deducted if a claim for reimbursement of expenses is granted by contract or by statute and for reimbursement of expenses incurred by the company has been omitted. ⁶ The claim may not have been granted under the condition of waiver. (4) ¹ The taxable person may rely on the correctness of the confirmation of donations and membership fees, unless he has obtained the confirmation by unfair means or incorrect information, or that he has received confirmation of the inaccuracy of the confirmation. is known or has not been known as a result of gross negligence. ² Those who intentionally or grossly negligently issue an incorrect confirmation or cause donations not to be used for the tax-privileged purposes indicated in the confirmation shall be liable for the lost tax. ³ This is to be set at 30 percent of the amount to be used. ⁴ In the case of the second sentence of the second sentence (liability for the assessment), priority shall be given to the beneficiaries; the natural persons acting on the beneficiary in such cases shall be eligible only if the persons concerned are: The tax is not paid out in accordance with § 47 of the German Tax Code and enforcement measures against the recipient of the tax are not successful. ⁵ The fixing period for liability claims in accordance with the second sentence does not expire, as long as the fixing period for corporation tax due by the recipient of the grant has not expired for the assessment period in which the incorrect confirmation has been issued or has been made to the effect that the grant has not been used for the purposes of the tax-privileged purposes specified in the confirmation; Section 191 (5) of the Tax Code shall not apply.

Footnote

(+ + + § 10b: For application, see § 52 + + +) Unofficial table of contents

§ 10c Special expenditure-lump sum

¹ A lump sum of 36 euros shall be deducted for special expenditure pursuant to § 10 (1) (4), (5), (7) and (9) and (1a) and in accordance with § 10b (special expenditure-lump sum) if the taxable person does not provide for higher expenses. ² In the case of the conscription of spouses, the amount of the special expenditure allowance shall be doubled. Unofficial table of contents

Section 10d Loss of losses

(1) ¹ Negative income which is not compensated for in the determination of the total amount of the income shall be up to a sum of EUR 1 000 000, in the case of spouses co-assessed in accordance with § § 26, 26b, up to an amount of EUR 2 000 000 from the The total amount of income from the immediately preceding assessment period is to be deducted as a priority from special expenditure, exceptional charges and other deductions (loss of loss). ² In so doing, the total amount of income from the immediately preceding assessment period shall be reduced by the amounts of beneficiaries referred to in Article 34a (3), first sentence. ³ If a tax decision has already been issued for the immediately preceding assessment period, it shall be amended to the extent that the loss return is to be granted or corrected. ⁴ This shall apply even if the tax notice has become indisputable; the period of detention does not expire in so far as the fixing period for the assessment period has expired, in which the negative income is not compensated. ⁵ At the request of the taxable person, all or part of the application of the sentence 1 shall be deducted. ⁶ The application shall indicate the amount of the loss of loss. (2) ¹ Non-balanced negative income not deducted in accordance with paragraph 1 shall be unlimited in the following assessment periods up to a total amount of EUR 1 million, plus up to 60% of the 1 million euro The increase in the total amount of the revenues exceeds the special expenditure, exceptional charges and other deductions (loss lecture). ² In the case of spouses, which are brought together in accordance with § § 26, 26b, an amount of EUR 2 million is to be paid to the amount of EUR 1 million. ³ The deduction shall be admissible only in so far as the losses have not been deducted in accordance with paragraph 1 and could not be deducted in the previous assessment periods according to the first and second sentences. (3) (omitted) (4) ¹ The loss contribution remaining at the end of an assessment period shall be determined separately. ² The remaining loss is the negative income which is not balanced in the determination of the total amount of the income, reduced by the amounts withdrawn in accordance with paragraph 1 and deductible in accordance with paragraph 2, and multiplied by the amount to be deducted from the conclusion of the of the remaining loss advance recorded in the previous assessment period. ³ The tax office responsible for taxation is responsible for the determination. ⁴ In determining the remaining loss account, the tax bases shall be taken into account in such a way as to determine the tax arrangements for the assessment period at the end of which the remaining loss is determined and the The assessment period in which a loss return may be made has been based on; § 171 (10), Section 175 (1), first sentence, point 1, and Article 351 (2) of the Tax Code as well as Section 42 of the Financial Courts Code shall apply accordingly. ⁵ The tax bases may be taken into account in the determination only to the extent contrary to the provisions of the fourth sentence, such as the abolition, amendment or correction of the tax rulings only in the absence of any effect on the amount of the tax to be determined. does not. ⁶ The period of notice shall not expire before the period of detention for the period of assessment has expired, at the end of which the remaining loss is to be determined separately; Section 181 (5) of the Tax Code shall apply only if the the competent financial authority has made the determination of the loss in breach of the obligation undutiable.

Footnote

(+ + + § 10d: For application cf. § 52 + + +) Unofficial table of contents

§ 10e Tax treatment of the apartment used for the purpose of its own residential use in its own house

(1) ¹ The taxable person may be subject to the production costs of an apartment in a home situated in the country or of a home-owned property situated in the country, plus one half of the cost of the property for the reason and the ground. (basis of assessment) in the year of completion and in the following three years up to 6 per cent each, not more than EUR 10 124 each, and in the four following years up to 5 per cent each, not more than EUR 8 437 each, such as special expenditure . ² The condition is that the taxable person has made the apartment and used it for his own home in the respective year of the period after sentence 1 (withdrawal period) and the apartment is not a holiday apartment or a weekend apartment. ³ A use for own living purposes is also available if parts of an apartment used for the purpose of their own use are free of charge for residential purposes. ⁴ If the taxable person has purchased the dwelling, the rates 1 to 3 shall apply with the proviso that the year of completion shall be replaced by the year of purchase and the cost of the production shall be replaced by the cost of the production; the taxable person does not purchase the dwelling until the end of the second year following the year of completion, he may, in the year of purchase and in the following three years, at most 4 602 euros each and in the following three years, in the for the four following years, the maximum shall be EUR 3 835 each. ⁵ Article 6b (6) shall apply mutatily. ⁶ In the case of a share of the dwelling used for domestic purposes, the taxable person may deduct the corresponding part of the deduction amounts in accordance with the first sentence, such as special expenditure. ⁷ If parts of the apartment are not used for their own purposes, the basis of assessment shall be reduced by the part which is not to be used for the purpose of their own living. ⁸ Sentence 4 shall not apply if the taxable person creates the dwelling or a share of it by his spouse and the spouse is subject to the conditions laid down in Article 26 (1). (2) Paragraph 1 shall apply in accordance with the production costs (3) Extensions and extensions used for their own purposes on a home located in the country and used for their own purposes. (3) ¹ The taxable person may deduct the deduction amounts under paragraphs 1 and 2, which he has not taken advantage of in one year of the withdrawal period, until the end of the withdrawal period. ² Subsequent production costs or acquisition costs incurred up to the end of the deduction period may, from the year of its creation, be applicable to the assessment periods in which the taxable deduction amount referred to in paragraphs 1 and 2 would have been shall be treated as if they were incurred at the beginning of the withdrawal period. (4) ¹ The deduction amounts referred to in paragraphs 1 and 2 may be deducted from the taxable person only for an apartment or for an extension or an extension. ² Spouses where the conditions set out in Article 26 (1) are met, the deductions referred to in paragraphs 1 and 2 may be deducted for a total of two of the objects referred to in sentence 1, but not at the same time for two in the spatial context. Objects, if the spouse has the conditions of § 26 (1) at the time of the production or purchase of the objects. ³ The deductions are subject to the increased dislocations according to § 7b in the respective version from the entry into force of the Law of 16 June 1964 (BGBl. 353) and in accordance with § 15 (1) to (4) of the Berlinförderungsgesetz (Berlinförderungsgesetz), as amended, from the date of entry into force of the Law of 11 July 1977 (BGBl. 1213). ⁴ If the taxable person does not use the dwelling in his own house or the condominitic flat (first object) until the end of the deduction period for his own purposes, he may therefore no longer claim the deduction amounts under paragraphs 1 and 2, he/she shall it may claim the deductions referred to in paragraph 1 for another dwelling within the meaning of the first sentence of paragraph 1 (consequential object) if, within two years before and three years after the end of the assessment period, the consequential object shall be the following object: The first object was used, created or produced for the purpose of its own housing; The same applies in the case of an extension or extension of an apartment. ⁵ In the case of the fourth sentence, the deduction period for the consequential object shall be reduced by the number of periods of assessment in which the taxable person for the first object could have deducted the deduction amounts under paragraphs 1 and 2; has the taxable person the following object shall be established or expanded or expanded during a period of assessment in which it has still used the original object for its own purposes, the withdrawal period shall commend for the following object at the end of the period of the following object. Assessment period in which the taxable person is the first object to be used for the purpose of his/her own residential use has been used. ⁶ For the follow-up object, the percentages of the years remaining from the initial object are decisive. ⁷ The first object within the meaning of the sentence 4 is the same as the first object within the meaning of Section 7b (5) sentence 4 as well as § 15 (1) and § 15b (1) of the Berlin Promotion Act. ⁸ Where the taxable object consumption has occurred in accordance with the rates 1 to 3, it may deduct the deduction amounts referred to in paragraphs 1 and 2 for a further object situated in the territory referred to in Article 3 of the agreement where the object is to be used for the purposes of: Taxable persons or their spouse, in respect of which the conditions laid down in Article 26 (1) are met, in which the territory referred to in Article 3 of the agreement is drawn up; and

1.

has its exclusive place of residence in that territory at the beginning of the assessment period, or has established it in the course of the assessment period, or

2.

in the case of multiple domials, has a residence in this area and is in the majority of its place of residence there.

⁹ The condition for the application of sentence 8 is that the dwelling in his own house or the condomitic flat before 1 January 1995 has been produced or purchased, or the extension or extension has been completed before that date. ¹⁰ Sentences 2 and 4 to 6 shall apply mutasensitily to the objects referred to in sentence 8. (5) ¹ Where a number of taxable persons are owners of a dwelling used for their own purposes, paragraph 4 shall apply with the proviso that the proportion of the taxable person is equivalent to the dwelling of an apartment; the same shall apply in the case of the extension or in the extension of an apartment used for its own housing. ² Sentence 1 shall not apply if the owner of the apartment is the taxable person and his/her spouse and the spouse is subject to the conditions laid down in Article 26 (1). ³ If, in the case of the second sentence, a spouse acquires a co-ownership share in the flat as a result of a succession, he may continue to deduct the deductions referred to in paragraphs 1 and 2 from that percentage; the same shall apply; if, in the case of the second sentence, during the withdrawal period, the conditions of Article 26 (1) are eliminated and a spouse acquires the share of the other spouse in the home. (5a) ¹ The deduction amounts referred to in paragraphs 1 and 2 may be used only for the assessment periods in which the total amount of the income does not exceed EUR 61 355, and in the case of the spouses brought together in accordance with Article 26b 122 710 euro. ² A recovery of the deduction amounts referred to in the first sentence of paragraph 3 shall be possible only for periods of assessment in which the conditions laid down in the first sentence have been fulfilled; the same shall apply in the case of subsequent production costs or acquisition costs in the sense of: of paragraph 3, sentence 2. (6) ¹ Expenses of the taxable person who, until the start of the first-time use of an apartment within the meaning of paragraph 1, are incurred for the purpose of their own residential use, directly with the manufacture or purchase of the building or condomitic flat or the The acquisition of the ground and land belonging to it shall not be part of the cost or cost of the dwelling or the cost of the land and the costs of the land and shall be deemed to be in the case of the rental or lease of the home as a whole. Advertising costs could be deducted, such as special expenses. ² If an apartment is rented for the first time for its own purposes or is used for its own professional or own business purposes and is the costs of advertising costs or operating expenses, they cannot be used as Special expenditure shall be deducted. ³ Expenses in accordance with the first sentence, the costs of maintenance and the purchase of the building or condominig, can only be up to 15 percent of the cost of the building or condominig, up to a maximum of up to 15 percent. 15 percent of the total of € 76 694 is deducted. ⁴ The sentences 1 and 2 shall apply in the case of extensions and extensions to a dwelling used for residential purposes. (6a) ¹ If the taxable deduction amounts to an object referred to in paragraphs 1 or 2, or if, pursuant to paragraph 5a, he is not entitled to use deductions for such an object, he shall be entitled to use that object in the case of such an object in Interest-related debt incurred for the period of use for the purpose of its own residential use, in the year of manufacture or purchase, and in the two following calendar years up to the amount of 12 000 Deutsche Mark in each case, such as Special expenditure shall be withdrawn if the object is completed before 1 January 1995 or before it Date by the end of the year of completion. ² In so far as the debtor's withdrawal in accordance with the first sentence cannot be used in full in the year of manufacture or purchase, it may be obtained in the third calendar year following the year of manufacture or purchase. ³ The sixth sentence of paragraph 1 shall apply mutatily. (7) ¹ Where a number of taxable persons are owners of an apartment used for their own purposes, the deduction amounts referred to in paragraphs 1 and 2 and the charges referred to in paragraphs 6 and 6a may be established separately and in a uniform manner. ² The rules applicable to the separate determination of income pursuant to Article 180 (1) (2) (a) of the Tax Code shall be applied accordingly.

Footnote

(+ + + § 10e: For application see § 52 + + +) Unofficial table of contents

§ 10f tax treatment for building monuments and buildings used for their own purposes in redevelopment areas and urban development areas

(1) ¹ The taxable person may deduct expenses on a separate building in the calendar year of the completion of the construction measure and in the nine following calendar years up to 9 per cent in each case, such as special expenditure, if the conditions of § 7h or § 7i exist. ² This applies only to the extent that it uses the building for its own residential purposes in the relevant calendar year and does not include the expenses in the tax base according to § 10e or the Eigenheimzulagengesetz (German National Insurance Act). ³ For periods for which the taxable person has deducted deductions from expenses in accordance with § 7h or § 7i, he may not use deductions as set out in the first sentence for these expenses. ⁴ A use for own living purposes is also available if parts of an apartment used for their own residential use are left free of charge for residential purposes. (2) ¹ The taxable person may, in the calendar year of completion of the measure and in the nine following calendar years, up to 9% in each of the following calendar years, the maintenance expenses incurred in a separate building and not belonging to the operating expenses or advertising costs. as special expenses, if the conditions of § 11a (1) in conjunction with § 7h (2) or (11b) sentence 1 or 2 are met in conjunction with Section 7i (1) sentence 2 and (2). ² This applies only to the extent that the taxable person uses the building for its own purposes in the respective calendar year and does not deduct such expenses in accordance with § 10e (6) or § 10i (§ 10e). ³ To the extent that the taxable person uses the building during the distribution period for the purpose of providing information, the part of the conservation effort which has not yet been taken into account shall be deducted in the year of the transition to the purpose of making the arrival such as special expenditure. ⁴ The fourth sentence of paragraph 1 shall apply accordingly. (3) ¹ The deduction amounts referred to in paragraphs 1 and 2 may be used by the taxable person only in the case of a building. ² Spouses where the conditions set out in Article 26 (1) are met may deduct the deductions referred to in paragraphs 1 and 2 in the case of a total of two buildings. ³ Buildings within the meaning of paragraphs 1 and 2 shall be equal to buildings, for the deduction amounts pursuant to § 52 (21) sentence 6 in conjunction with Section 51 (1) (2) (x) or (y) of the Income Tax Act 1987, as amended by the 27. February 1987 (BGBl. 657); the same applies to deduction amounts pursuant to § 52 (21) sentence 7. (4). ¹ Where more than one taxable person is the owner of a building, paragraph 3 shall apply with the proviso that the proportion of the taxable person in such a building shall be equivalent to that of the building. ² If a co-owner who has already deducted deductions for his share in accordance with paragraph 1 or paragraph 2 is acquired in the same building, he may, for the purposes of the measures referred to in paragraphs 1 or 2 below, also take the measures he has carried out. the amount of the deduction referred to in paragraphs 1 and 2 which shall be deducted from the proportion to be added. ³ The provisions of Article 10e (5), second sentence, and (3) and paragraph 7 shall apply mutatily. (5) Paragraphs 1 to 4 shall apply accordingly to parts of buildings which are independent and immovable property and to condominious condominies.

Footnote

(+ + + § 10f: For application see § 52 + + +) Unofficial table of contents

§ 10g tax treatment for protected cultural goods, which are not used for the purpose of making the arrival of the goods or for their own purposes

(1) ¹ The taxable person may cover expenses for the production and maintenance of his own protected cultural goods in the country in so far as they exceed public or private donations or any revenue generated from these cultural goods, in the The calendar year of completion of the measure and in the nine following calendar years shall deduct up to 9 per cent in each case as special expenditure. ² Cultural goods within the meaning of the first sentence are:

1.

Buildings or parts of buildings, which are a building monument according to the respective national regulations,

2.

Buildings or parts of buildings which, in their own right, do not meet the requirements for a building monument, but are part of a building group or a complete plant protected under the respective national legislation as a unit,

3.

Gardening, construction and other facilities which are not protected by buildings or parts of the building and in accordance with the relevant provisions of national law,

4.

furniture, works of art, art collections, scientific collections, libraries or archives which have been in possession of the taxable person's family for at least 20 years or which have been included in the list of national valuable cultural assets or a list of national valuable archives are registered and their preservation is in the public interest because of their significance for art, history or science;

if they are made available to the public in a manner corresponding to the conditions laid down in scientific research or to the public, unless access is contrary to compelling reasons of monument or archive protection. ³ The measures must have been carried out in accordance with the provisions in force in the field of intellectual and archival maintenance and must have been carried out in coordination with the body referred to in paragraph 3 above; in the case of expenditure on production and maintenance operations, Article 7i (1) sentences 1 to 4 shall apply mutatily to cultural goods within the meaning of the second sentence of sentence 2 and point 2. (2) ¹ The deductions referred to in the first sentence of paragraph 1 may be used by the taxable person only insofar as he does not make the protection of the goods in question in the relevant calendar year either for the purpose of obtaining income within the meaning of § 2, nor for buildings or parts of the building to be made available. The expenses are not used and the expenses are not deducted in accordance with § 10e (6), § 10h sentence 3 or § 10i. ² For periods for which the taxable person is subject to charges for wear, increased dislocations, special depreciation or amounts pursuant to § 10e (1) to (5), § § 10f, 10h, 15b of the Berlin Promotion Act or § 7 of the German Support Act (Förderterritorial Act) , it shall not be entitled to deduction amounts under the first sentence of paragraph 1 for such expenditure; the same shall apply if the taxable person has taken advantage of the own-home allowance in accordance with the Proprietary Allowance Act for expenses. ³ To the extent that the cultural goods are used for the purpose of making the information during the period referred to in the first sentence of paragraph 1, the part of the expenditure which has not yet been taken into account shall be the year of transition to the purpose of making the arrival of the goods, such as: Special expenditure to be deducted. (3) ¹ The taxable person may carry out the deduction if he or she has obtained a certificate issued by the national law or by the State Government, the conditions set out in paragraph 1 for the cultural property and the necessity of the Redirects expenses. ² If any of the authorities responsible for the management of monuments or archives has granted him the grants, the certificate shall also contain the amount of the aid; if such grants are granted to him after the certificate has been issued, the certificate shall be amended accordingly. (4) ¹ Paragraphs 1 to 3 shall apply in accordance with the provisions of paragraphs 1 to 3 on parts of buildings which are self-employed, and on condominies and rooms standing in the ownership of the parts. ² Section 10e (7) shall apply mutatily.

Footnote

(+ + + § 10g: For application cf. § 52 + + +)
§ 10g para. 3 sentence 2 italic print: spelling of the word "authority" corrected in "authorities" Unofficial table of contents

§ 10h Tax treatment of the apartment in its own house, which is provided free of charge for residential purposes

¹ The taxable person may, in the year of completion and in the following three years, in each case up to 6%, not more than EUR 10 124 each, and in the four years of completion and in the following three years, the taxable person may benefit from the expenses incurred by him in the course of the construction of an apartment subsequent years, up to 5 per cent each, not more than EUR 8 437 per year, such as special expenditure. ² The condition is that:

1.

after 30 September 1991, the taxable person has submitted the application for construction or has started production,

2.

the building measures have been carried out on a domestic building in which the taxable person uses his own home for his own living purposes in the relevant year of the period referred to in the first sentence,

3.

the apartment is not a holiday apartment or a weekend apartment,

4.

the taxable person has, for the purposes of Article 15 (1) (3) (3) and (4) of the tax code, been granted the total amount of the flat for the duration of the period of residence in the relevant year of the period referred to in the first sentence in full, and

5.

the taxable person has not included the expenses in the tax base according to § § 10e, 10f (1), § 10g, 52 (21) sentence 6 or § 7 of the Förderterritorial Act (Förderterritorial Act).

³ The provisions of Articles 10e (1), 5 and 6, paragraphs 3, 5a, 6 and 7 shall apply mutatily.

Footnote

(+ + + § 10h: For application cf. § 52 + + +) Unofficial table of contents

§ 10i Pre-cost reduction in the case of an apartment benefiting from the property rights law

(1) ¹ The taxable person may deduct the following precosts such as special expenditure:

1.

a lump sum of EUR 1 790 per year of completion or purchase if, for the home in the year of manufacture or purchase, or in one of the following two years, it takes home a home allowance under the Homeownership Act; and

2.

Conservation expenses up to EUR 11 504, which

a)

until the start of the first use of an apartment for the purpose of its own housing, or

b)

up to the end of the calendar year following the year of purchase, if the taxable person creates an apartment which he has previously used as a tenant.

² The maintenance costs referred to in point 2 of the first sentence must be directly related to the manufacture or purchase of the building or condomials, not to the cost of production or to the cost of the dwelling or to the cost of the dwelling or the purchase of the property. The cost of the land and the land are, and should be, deducted as an advertising cost in the case of renting and leasing the home. ³ If an apartment is rented for the first time for its own purposes or is used for its own professional or own business purposes and the maintenance costs are advertising costs or operating expenses, they cannot be used as Special expenditure shall be deducted. ⁴ In the case of a share of the dwelling used for domestic purposes, the taxable person may deduct the corresponding part of the deduction amounts in accordance with the first sentence, such as special expenditure. ⁵ The above sentences apply in the case of extensions and extensions to an apartment used for their own purposes. (2) ¹ Where a number of taxable persons are the owners of a dwelling used for their own purposes, the expenditure referred to in paragraph 1 may be determined separately and in a uniform manner. ² The rules applicable to the separate determination of income pursuant to Article 180 (1) (2) (a) of the Tax Code shall be applied accordingly.

Footnote

(+ + + § 10i: For application cf. + + +)

6.
Collection and procurement

Unofficial table of contents

§ 11

(1) ¹ Receipts shall be obtained within the calendar year in which they have been paid to the taxable person. ² Recurring revenue which is received by the taxable person for a short period before the beginning or a short period after the end of the calendar year to which the taxable person belongs, shall be deemed to have been obtained in that calendar year. ³ The taxable person may, on a total basis, distribute revenue based on a use surcharge within the meaning of the third sentence of paragraph 2 evenly over the period in respect of which the advance payment is made. ⁴ § 38a (1) sentence 2 and 3 and § 40 (3) sentence 2 shall apply for income from non-self-employed work. ⁵ The provisions relating to the determination of profit (§ 4 (1), § 5) shall remain unaffected. (2) ¹ Expenditure shall be deducted for the calendar year in which they have been made. ² In the case of recurrent expenditure, the second sentence of paragraph 1 shall apply accordingly. ³ If expenditure is paid in advance for a use of more than five years in advance, they shall be distributed evenly over the period for which the advance payment is made. ⁴ Sentence 3 shall not apply to a Damnum or Disagio, to the extent that it is commercially available. ⁵ Section 42 of the Tax Code shall remain unaffected. ⁶ The provisions relating to the determination of profits (§ 4 (1), § 5) remain unaffected.

Footnote

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

Section 11a Special treatment of maintenance costs for buildings in redevelopment areas and urban development areas

(1) ¹ The taxable person may, by means of grants from remediation or development funds, not be able to cover the conservation expenses for measures within the meaning of Section 177 of the Construction Code on a building situated in the country in a formally defined Spread the redevelopment area or urban development area evenly over two to five years. ² The first sentence shall be applied to the conservation, renewal and functional use of a building within the meaning of the first sentence, not covered by recovery or development assistance grants, , which is to be preserved because of its historical, artistic or urban significance, and to the realization of which the owner has, in addition to certain modernization measures, obliged to the municipality. (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 operating expenditure or advertising costs. ² The same applies if a building not belonging to an operating assets is placed in an operating assets or if a building is taken from the operating assets or if a building is no longer used for the purpose of providing information. (3) Buildings owned by more than one person shall be subject to the maintenance requirements referred to in paragraph 1 by all owners over the same period. (4) § 7h (2) and (3) shall apply accordingly. Unofficial table of contents

Section 11b Special treatment of maintenance costs for architectural monuments

¹ The taxable person may, by means of subsidies from public funds, not cover the maintenance costs of a building or part of the building located in the country, which is a building monument in accordance with the relevant national legislation, to two to five years. shall be distributed evenly, in so far as the expenditure is necessary for the maintenance of the building or part of the building as a monument or for its useful use, and the measures shall be taken in coordination with the body referred to in Article 7i (2) have been carried out. ² Non-compliance by grants from public funds for a building or part of the building located in the country, which alone does not meet the requirements for a building monument, but is part of a building group or a complete facility, which is protected under the relevant national legislation as a unit, the taxable person may distribute evenly over two to five years, to the extent that the expenditure on the basis of the nature and extent of the protection is to be maintained. The appearance of the building group or the overall situation is required and the measures in shall have been taken with the body referred to in Article 7i (2). ³ Articles 7h (3) and 7i (1), second sentence, and (2) and Article 11a (2) and (3) shall apply accordingly.

7.
Non-deductible expenditure

Unofficial table of contents

§ 12

Unless otherwise specified in § 10 (1) (2) to (5), (7) and (9) and (1a) (1), (10a), (10b) and § § 33 to 33b (s), neither the individual types of information nor the total amount of income may be deducted from any other information.

1.

the amounts allocated to the household of the taxable person and to the maintenance of his/her family members. ² This includes the costs of the life management, which entails the economic or social position of the taxpayer, even if it is carried out in order to promote the profession or the activity of the taxpayer;

2.

voluntary donations, grants based on a voluntary legal obligation and benefits to a person or their spouses legally dependent on the taxable person or his spouse, even if the person concerned is Grants shall be based on a special agreement;

3.

the taxes on income and other personal taxes, as well as the turnover tax on transactions which are taken, and the pretax amounts on expenses for which the withdrawal prohibition of the number 1 or the first sentence of Article 4 (5), points 1 to 5, 7 or 7 ; the same shall apply in respect of the ancingservices which are subject to such taxes;

4.

financial penalties laid down in criminal proceedings, other legal consequences of a legal nature in respect of which the criminal character outweighs the criminal character, and performance in order to comply with conditions or instructions, to the extent that the conditions or instructions are not merely the subject of the reparation of the damage caused by the act;

5.

(dropped)

8.
The individual types of arrival

a)
Agriculture and forestry (Article 2 (1), first sentence, point 1)

Unofficial table of contents

Section 13 Income from agriculture and forestry

(1) Income from agriculture and forestry

1.

Income from the operation of agriculture, forestry, viticulture, horticulture and from all farms, which attract plants and plant parts with the help of the natural forces. ² These income also include income from animal husbandry and animal husbandry, if during the marketing year

for the first 20 hectares	not more than 10 livestock units,
for the next 10 hectares	not more than 7 livestock units,
for the next 20 hectares	not more than 6 livestock units,
for the next 50 hectares	no more than 3 livestock units
and for the other Area	Not more than 1.5 livestock units

per hectare of land regularly used for agricultural purposes by the holder of the holding. ³ Livestock units are to be converted into livestock units according to the feed requirement. ⁴ Section 51 (2) to (5) of the Evaluation Act shall apply. ⁵ The income from animal husbandry and animal husbandry of a company in which the shareholders are to be regarded as an entrepre (entrepre) shall be part of the income referred to in the first sentence if the conditions set out in Section 51a of the Evaluation Act are fulfilled. and other income of the shareholders from that company are part of the income from agriculture and forestry;

2.

Income from other agricultural and forestry use (§ 62 Assessment Act);

3.

Income from hunting when it is related to the operation of an agricultural or forestry sector;

4.

Income of Hauberg, forest, forestry and foliage cooperatives and similar real communities within the meaning of Section 3 (2) of the Corporate Tax Law.

(2) The income referred to in paragraph 1 shall also include:

1.

Income from a land-and forestry side-holding. ² A holding shall be regarded as an operation intended to serve the main agricultural and forestry operations;

2.

the use value of the taxable person's home if the dwelling does not exceed the normal size of establishments of the same type and the building or the building part is a building monument in accordance with the relevant national legislation;

3.

the production costs under the Act to promote the cessation of agricultural activity.

(3) ¹ The income from agriculture and forestry shall only be taken into account in the determination of the total amount of the income, to the extent that they exceed the amount of EUR 900. ² Sentence 1 shall be applied only if the sum of the income does not exceed EUR 30 700. ³ In the case of the conscription of spouses, the amounts of the sentences 1 and 2 are doubled. (4) ¹ Paragraph 2 (2) shall apply only if, during the period of assessment in 1986, a taxable person is subject to the conditions for the application of Article 13 (2) to a taxable person for the purpose of his own residence or for the purpose of housing of the Altenteiler. Point 2 of the Income Tax Act, as amended by the Notice of 16 April 1997 (BGBl. I p. 821). ² The taxable person may, for an assessment period after the 1998 assessment period, irrevocably request that paragraph 2 (2) be no longer applied as from this assessment period. ³ Section 52, Section 21, Sentences 4 and 6 of the Income Tax Act, as amended by the Notice of 16 April 1997 (BGBl. I p. 821) should be applied accordingly. ⁴ In the case of the second sentence, the taxable person's dwelling and the apartment and the ground floor shall be deemed to have been withdrawn at the time of the last application of paragraph 2 (2). ⁵ The withdrawal gain remains out of approach. ⁶ Will

1.

the dwelling and the land belonging to it are taken out or sold before they are deemed to have been taken in accordance with the provisions of sentence 4; or

2.

a flat and the land belonging to a third party for the purpose of their use before 1 January 1987, for their own purposes or for the purposes of the home of an old-age part-maker,

the withdrawal or disposal profit shall also be withdrawn; point 2 shall only be applied where there are no dwellings intended for the purpose of the owner of the holding or for the purpose of residential use of an allotter and which shall be subject to the provisions of sentence 4 or (5) If the ground is taken from the ground by the fact that the taxable person's home or an apartment in the form of an apartment is built on that ground and ground, the profit margin shall remain out of the way; the taxable person shall be able to control the scheme only for an apartment used for their own residential purposes and for an apartment in a flat in Claim to claim. (6) ¹ If individual economic goods of a agricultural and forestry holding are placed on a holding which serves Community livestock farming within the meaning of section 34 (6a) of the valuation law of an acquisition and economic cooperative or of a In the case of the granting of a member's rights, the income tax payable on the resulting profit shall be paid on request in annual instalsals. ² The individual partial amount must be at least one fifth of this tax. (7) § 15 (1) sentence 1, point 2, paragraph 1a, paragraph 2, sentences 2 and 3, § § 15a and 15b shall be applied accordingly.

Footnote

(+ + + § 13: For application, see § 52 + + +) Unofficial table of contents

Section 13a Determination of the profit from agriculture and forestry by average rates

(1) ¹ The profit of an operation of agriculture and forestry shall be determined in accordance with paragraphs 3 to 7, if:

1.

the taxable person is not obliged by law to conduct books for the holding and to make regular financial statements; and

2.

In this holding on 15 May, within the marketing year, land for agricultural use (Section 160 (2), first sentence, point 1 (a) of the valuation law) is managed by itself, and those areas are not subject to 20 hectares without special uses. exceed and

3.

the animal population does not exceed 50 livestock units (Article 13 (1) (1)), and

4.

the self-managed areas of forestry use (Section 160 (2), first sentence, point 1 (b) of the Evaluation Act) do not exceed 50 hectares; and

5.

the self-managed areas of the special uses (paragraph 6) do not exceed the limits set out in Annex 1a (2), column 2.

² Sentence 1 shall also apply where only special uses are managed and the limits set out in Annex 1a (2), column 2, are not exceeded. ³ The rates 1 and 2 shall not apply if the holding has been transferred in the current marketing year as a whole to the management as owner, co-owner, user authorized or by conversion and the profit thus far determined in accordance with § 4 (1) or (3) . ⁴ The profit shall last for the marketing year according to average rates, which shall end after notification of the notification, by which the financial authority shall be entitled to the commencement of the accounting obligation (Article 141 (2) of the Tax Code) or to the omission of the contract. another condition of sentence 1. ⁵ The profit shall be determined again on average rates if the conditions set out in the first sentence are re-established and an application under paragraph 2 is not submitted. (2) ¹ At the request of the taxable person, the profit for four consecutive marketing years shall not be determined in accordance with paragraphs 3 to 7 for an establishment within the meaning of paragraph 1. ² If the profit of one of these marketing years is not determined by the taxable person in accordance with Article 4 (1) or (3), the profit shall be determined for the entire period of four marketing years in accordance with paragraphs 3 to 7. ³ The application shall be made in writing until the tax declaration has been issued, but no later than 12 months after the end of the first marketing year to which it relates. ⁴ It may be withdrawn within this period. (3) ¹ Average set gain is the sum of

1.

the profit of the agricultural use,

2.

the profit of the forestry use,

3.

the profit of the special uses,

4.

the special win,

5.

revenue from the leasing and leasing of agricultural and forestry assets,

6.

the proceeds of capital assets, in so far as they are part of the income from agriculture and forestry (Article 20 (8)).

² The provisions of § 4 (4a), § 6 (2) and (2a), as well as the amount of the investment deduction and special depreciation, shall not apply. ³ In the case of abuseable assets of the fixed assets, the discontinuation shall be deemed to be used in the same annual amounts in accordance with § 7 (1) sentence 1 to 5. ⁴ The determination of the profit shall be transmitted in accordance with the officially prescribed data record by remote data transmission at the latest with the tax declaration. ⁵ 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. ⁶ Section 150 (7) and (8) of the levy system shall apply mutadenly. (4) ¹ The profit from the agricultural use is the sum calculated in accordance with the principles of § 4 (1) of the basic amount for the self-managed areas and the surcharges for animal husbandry and animal husbandry. ² As a basic amount per hectare of agricultural use (Section 160 (2), first sentence, point 1 (a) of the valuation law), the amount resulting from Appendix 1a shall be multiplied by the surface area of its own farmed area. ³ In the marketing year per livestock unit, the sum of each livestock unit shall be multiplied by the livestock units in each livestock unit. (5) The profit from forestry use (§ 160 (2), first sentence) Point 1 (b) of the valuation law is to be determined in accordance with § 51 of the Income Tax Implementing Regulation. (6) ¹ Special uses shall apply to the benefits referred to in Article 160 (2), first sentence, point 1 (c) to (e) of the Evaluation Act, in conjunction with Annex 1a (2). ² In the case of special uses exceeding the limits set out in Annex 1a (2), column 3, a profit of EUR 1 000 per special use shall be applied. ³ The profit referred to in Article 4 (3) shall be determined for the special uses not mentioned in Annex 1a (2). (7) ¹ Special gains to be determined in accordance with Article 4 (3) are:

1.

Winnings

a)

from the sale or removal of land and the associated growth, the buildings, the intangible assets and the participations; § 55 shall apply;

b)

from the sale or withdrawal of the other assets of fixed assets and of animals, where the selling price or the value of the goods in question has been more than EUR 15 000 for the respective economic asset;

c)

from compensation granted for the loss, destruction or impairment of the assets referred to in points (a) and (b);

d)

from the dissolution of reserves;

2.

Operating revenue or operating expenditure in accordance with Article 9b (2);

3.

revenue from the basic business activities attributed to the agricultural and forestry sector, less the flat-rate operating expenditure referred to in Annex 1a (3);

4.

Rebates according to § 22 of the Corporate Tax Act from ancillary and ancillary transactions.

² The cost of the purchase or production of economic assets of the depreciable fixed assets shall be reduced for the duration of the average rate of profit determination with the approach of the profits referred to in paragraphs 4 to 6, in order to reduce the use of the profits in the case of the use of the assets in question. equal annual amounts. ³ The goods referred to in point 1 (a) of the first sentence of the first subparagraph shall be subject to the date of purchase or manufacture and the cost of acquisition or production or of the value which has been placed on their place in special, continuous To include directories. ⁴ (8) The Federal Ministry of Finance is authorized to amend Annex 1a by means of a regulation with the consent of the Federal Council, by means of which the values listed therein shall be adjusted in turn to the results of the Surveys according to § 2 of the Agriculture Act and, incidentally, in surveys of financial management can be adapted.

Footnote

(+ + + § 13a: For application, see Section 52 (22a) F. 2014-12-22 + + +) Unofficial table of contents

§ 14 Sale of the holding

¹ Income from agriculture and forestry also includes profits which are obtained in the sale of agricultural or forestry operations or part-operations or a share of a country and forestry operating assets. ² § 16 shall apply accordingly, with the proviso that the allowance shall not be granted in accordance with Section 16 (4) if the amount of the allowance is granted in accordance with Section 14a (1). Unofficial table of contents

Section 14a Advantages in the sale of certain agricultural and forestry holdings

(1) ¹ If, after 30 June 1970 and before 1 January 2001, a taxable person sells his or her agricultural and forestry operations as a whole, the income tax on the application of the capital gains (§ 16 (2)) shall only be used to the extent that he/she is responsible for the personal income tax. Amount of 150 000 Deutsche Mark if:

1.

the economic value (§ 46 of the valuation law) of the holding, which is decisive for the date of sale, does not exceed 40 000 Deutsche Mark,

2.

the income of the taxable person within the meaning of Article 2 (1), first sentence, points 2 to 7, has not exceeded the sum of 35 000 Deutsche Mark in each of the two assessment periods preceding the assessment period for the sale. ² In the case of spouses who do not live permanently separately, the first sentence shall apply with the proviso that the income of both spouses together did not exceed 70 000 German marks.

² If, at the time of the sale, an economic value determined in accordance with point 1 has not been established or, until that date, the conditions for an update of value have been fulfilled, the value of the value for the date of the date of the sale shall be the decisive factor. divestiment as an economic value would be obtained. (2) ¹ The application of paragraph 1 and section 34 (1) shall not preclude the sale of the buildings belonging to the agricultural and forestry assets, together with the ground and the ground, of the property. ² In this case, the buildings shall be deemed to have been taken from the ground floor and the ground. ³ The amount of the allowance is also considered when a forestry part-operation is part of the holding and is not co-sold, but is continued by the taxable person as an independent company. ⁴ In this case, the amount of the allowance shall be reduced to the proportion which corresponds to the ratio of the profit actually incurred to the sale of the capital gains which can be obtained in the case of a sale of the whole agricultural and forestry business. (3) ¹ The sale shall also be deemed to be the duty of the holding, if:

1.

the conditions set out in paragraph 1 are met, and

2.

the taxable person has submitted his agricultural and forestry operations for the purpose of improving the structure of the country, and that it proves this by means of a certificate issued by the competent authority according to the country's law.

² § 16 (3) sentences 4 and 5 shall apply accordingly. (4) ¹ If, after 31 December 1979 and before 1 January 2006, a taxable person sells or takes part of the land and land belonging to a agricultural and forestry business, the person concerned shall be the subject of the sale or removal of the land. Profit on request only to the extent that the income tax exceeds the amount of 61 800 euros. ² Sentence 1 shall apply only if:

1.

the selling price shall be used after deduction of the costs of disposal or of the land within 12 months after the sale or removal in a factual context with the order of hofer or the taking of hostage for the severance of the heirs. and

2.

the income of the taxable person, without taking into account the profit from the sale or withdrawal and the free amount in the assessment period preceding the assessment period of the sale or removal, does not amount to the sum of EUR 18 000 , in the case of spouses, which are assessed in accordance with § § 26, 26b, the amount shall be increased from EUR 18 000 to EUR 36 000.

³ If the income exceeds the sum of EUR 18 000, the amount of EUR 61 800 per sentence 1 shall be reduced by EUR 10 300 per person in excess of EUR 250; in the case of spouses who are assessed in accordance with § § 26, 26b and their If the income exceeds the amount of EUR 36 000, the amount of EUR 61 800 per sentence 1 shall be reduced by EUR 10 300 per 500 euro of the surpassing income. ⁴ If several soft heirs are found, the allowance may be claimed more than once, but only once in each case, even if the severance payment is carried out in several steps or by several holders of the holding. ⁵ A soft heritage is the legal heir of an agricultural and forestry holding, or if it is a legal succession, but is not appointed to take over the holding; a position as a co-contractor of the holding until the date of the acquisition of the holding. Conflict does not preclude treatment as a consecting heir if the heirs deal within two years after the inheritance. ⁶ If a co-heritage is still a minor in order to take over the holding, the period of two years begins with the entry of the majority of the year. (5) ¹ If, after 31 December 1985 and before 1 January 2001, a taxable person sells parts of the land and land belonging to a agricultural and forestry business, the profit arising from the sale shall, at the request of the person concerned, be paid only to the extent that: Income tax is used when it exceeds the amount of 90 000 Deutsche Mark if:

1.

the taxable person uses the selling price after deduction of the disposal costs for the repayment of debts which are part of the agricultural and forestry operation and which existed before 1 July 1985; and

2.

the conditions set out in point 2 of the second sentence of paragraph 4 are fulfilled.

² If the income exceeds the amount of DM 35 000, the amount of DM 90 000 shall be reduced by 15 000 Deutsche Mark for each of the 500 German marks of the surpassing income received for each of the 500 Deutsche Marks received; in the case of spouses who are in accordance with the § § § § § § § § 26, 26b, and in which the income exceeds the amount of DM 70 000, the amount of DM 90 000 shall be reduced by 15 000 for each 1 000 German mark of the surging income received, in accordance with the first sentence of the first sentence. Deutsche Mark. ³ The free amount of DM 90 000 is granted only once for all divestments within the meaning of the first sentence. (6) The taxable person shall use the selling price or he shall only use the land in part for the purpose of the sale of the goods in the For the purposes of paragraphs 4 and 5, only the corresponding part of the profit shall be tax-free from the sale or removal. (7) The free amounts referred to in paragraph 4 of this Article shall be the free amounts referred to in paragraph 4 in the period before 1 January 1986. the existing versions.

Footnote

(+ + + § 14a: For application cf. § 52 + + +)

b)
Industrial operation (Section 2 (1), first sentence, point 2)

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Section 15 Income from commercial enterprise

(1) ¹ Income from business operations are

1.

Income from commercial enterprises. ² This includes income from industrial land management, e.g. B. from mining companies and from farms for the production of peat, stones and earth, in so far as they are not agricultural or forestry side-holdings;

2.

the shares of the shareholders of an open trading company, a limited partnership and a different company in which the shareholder is to be regarded as an entreprender (carrier) of the holding, and the remuneration paid to the company by the Shareholder of the company for his activity in the service of the company or for the devotion of loans or for the transfer of economic goods has obtained. ² The shareholder directly involved in one or more partnerships shall be the same as the shareholder directly involved; he shall be regarded as a co-contractor of the holding of the company in which he or she is directly involved, if he/she is and the partnerships which communicate its participation are to be considered as co-operators of the companies of the partnerships in which they are directly involved;

3.

the profit shares of the personally liable partners of a limited partnership on shares, in so far as they do not account for shares in the share capital, and the remuneration paid by the personally liable partner of the company for his/her In the service of the company or for the devotion of loans or for the surrender of economic goods.

² The number 2 and 3 of the first sentence shall also apply to remuneration, which shall be referred to as a subsequent income (section 24, point 2). ³ Section 13 (5) shall apply in accordance with the provisions of Article 13 (5), provided that the property has been part of a commercial operating assets during the period of assessment 1986. (1a) ¹ In the cases referred to in Article 4 (1), fifth sentence, the profit from a subsequent sale of the shares shall be taxed in the same manner, irrespective of the provisions of an agreement to avoid double taxation, such as the sale of those shares had to be taxed at the European Company or the European Cooperative if there had not been a sitting. ² This shall also apply where the shares are subsequently covered in a capital company, the European Company or the European Cooperative Society is dissolved or if its capital is reduced and repaid, or when amounts are withdrawn from the capital. tax deposit account within the meaning of § 27 of the Corporate Tax Act (Corporate Tax Law) or repaid. (2) ¹ Self-employed sustainable activity, which is undertaken with the intention of making a profit and constitutes participation in general economic transport, is an industrial operation if the activity is not carried out as an exercise of land and/or Forestry is still to be regarded as another independent work as an exercise of a free profession. ² A reduction in taxes on income caused by the operation is not a profit within the meaning of sentence 1. ³ If its conditions are otherwise fulfilled, a commercial enterprise is also present, even if the intention to profit from the profit is only a secondary purpose. (3) As a commercial enterprise, the activity undertaken with the intention to obtain a future shall be fully valid.

1.

an open trading company, a limited partnership or any other partnership, if the company also pursues an activity within the meaning of paragraph 1 (1) or where commercial income within the meaning of the first sentence of paragraph 1 (1) (2) is applied ,

2.

a partnership which does not carry out any activity within the meaning of the first sentence of paragraph 1, first sentence, point 1 and in which only one or more capital companies are personally liable partners, and only those members or persons who do not have a shareholder , are authorised to take part in the management of the company (commercial-based partnerships). ² Where a professional partnership is involved as a personally liable partner in another partnership, it shall be assessed whether the activity of that partnership shall be regarded as a commercial enterprise, the commercial enterprise The company of a capital company is the same.

(4) ¹ Losses from industrial animal husbandry or commercial animal husbandry must not be compensated for with any other income from commercial establishment or with income from other types of arrival; they may not be deducted in accordance with § 10d. ² However, in accordance with § 10d, the losses shall reduce the profits made or achieved by the taxable person in the immediately preceding marketing years and in the following marketing years from industrial animal husbandry or industrial animal husbandry; § 10d Paragraph 4 shall apply accordingly. ³ The sentences 1 and 2 shall apply, in accordance with the losses arising from futures transactions, by which the taxable person acquires a differential compensation or an amount of money or advantage determined by the value of a variable reference quantity. ⁴ Sentence 3 shall not apply to transactions which are part of ordinary business operations in the case of credit institutions, financial services institutions and financial undertakings within the meaning of the law relating to the credit sector or which cover the protection of transactions of the ordinary business operations. ⁵ Sentence 4 shall not apply in the case of transactions which serve to hedge equity transactions in which the capital gain in accordance with § 3 (40) sentence 1 (a) and (b) in conjunction with Section 3c (2) is partially tax-free, or in accordance with § 3 (2) (2) (a). 8b (2) of the Corporate Tax Law shall not be taken into account in the determination of income. ⁶ Losses from silent companies, sub-shareholdings or other internal companies to capital companies in respect of which the shareholder or participant is to be regarded as a co-contractor shall not be entitled to any income from business operations or to any other company other types of arrival; they may not be deducted in accordance with § 10d. ⁷ However, the losses shall, in accordance with § 10d, reduce the profits made by the shareholder or the person concerned in the immediately preceding marketing year or in the following marketing years from the same silent company, sub-participation or other internal company; § 10d (4) shall apply accordingly. ⁸ Sentences 6 and 7 shall not apply in so far as the loss to a natural person as a direct or indirect co-contractor is no longer applicable.

Footnote

(+ + + § 15: For application, see Section 52 (30b) F.2011-12-07, 32a, 32b + + +) Unofficial table of contents

§ 15a losses in the case of limited liability

(1) ¹ The share of the loss of the Kommanditgesellschaft to be attributed to a limited person shall not be compensated for by any other income from commercial establishment or with income from other types of arrival, provided that a negative capital account of the company is not Comeditists shall be created or increased; in this respect it shall not be deducted in accordance with § 10d. ² Notwithstanding the first sentence of Article 171 (1) of the Commercial Code, if the Kommanditist is liable to the creditors of the company on the basis of Section 171 (1) of the Commercial Code, losses may be incurred by the limited person up to the level of the amount to which the registered trade register is registered. The contribution of the commander shall be greater than or equal to the amount of the deposit paid, to the extent that a negative capital account arises or increases as a result of the loss. ³ Sentence 2 shall apply only if the person to whom the proportion is to be attributed is entered in the commercial register, the existence of the liability is established and an impairment loss on the basis of the liability is not excluded by contract or by type and the manner in which the business is unlikely to operate. (1a) ¹ Subsequent deposits do not result in a subsequent compensation or deductibility of an existing chargeable loss or a compensation or deductibility of the share to be attributed to the comeditist at the loss of a future marketing year, insofar as the loss creates or increases a negative capital account of the comeditist. ² Subsequent deposits within the meaning of the first sentence shall be deposits made after the end of a marketing year in which a non-compensation or deductible loss within the meaning of paragraph 1 arose or a profit within the meaning of the first sentence of paragraph 3 has been attributed. (2) ¹ In so far as the loss referred to in paragraphs 1 and 1a is not to be compensated or deducted, it shall reduce the profits attributable to the Commanditist in subsequent marketing years from its participation in the Kommanditgesellschaft. ² The billable loss, which remains after deduction of a profit or loss, shall be at the time of the divestment or abandonment of the entire share of the co-enterprise or the divestment or task up to the level of the subsequent Deposits within the meaning of paragraph 1a are compensatory or deductible. (3) ¹ In so far as a negative capital account of the limited person arises or increases (loss of deposit) by taking-off and in so far as there is no liability to be taken into account pursuant to paragraph 1 sentence 2 on the basis of the deprivation, the comeditist shall be the amount of the deposit reduction is to be attributed as profit. ² The amount to be attributed in accordance with the first sentence shall not exceed the amount of the shares in the loss of the limited partnership which has been compensatory or deductible during the marketing year of the deposit reduction and in the ten preceding marketing years. ³ Where the amount of liability referred to in the second sentence of paragraph 1 is reduced (reduction of liability) and, during the marketing year of the reduction of liability and the ten previous marketing years, the losses referred to in the second sentence of paragraph 1 have been compensatory or deductible, , the amount of the reduction of liability shall be attributed to the commander, reduced by reason of the amounts actually paid, as profit; sentence 2 shall apply mutatis mutandis. ⁴ The amounts to be attributed in accordance with the rates 1 to 3 shall reduce the profits to be attributed to the comeditist in the marketing year of the allocation or in subsequent marketing years from his participation in the limited partnership. (4) ¹ The loss, in accordance with paragraph 1, of a non-compensatory or deductible loss of a limited person, reduced by the amounts to be deducted in accordance with paragraph 2 and multiplied by the amounts to be added under paragraph 3 (reputable loss), shall be determined annually separately. ² It shall be assumed that the loss of the previous marketing year is attributable to the calculable loss. ³ The tax office responsible for the separate determination of the profit and loss of the company is responsible for the adoption of the determination of the company's position. ⁴ The notice of determination can only be attacked in so far as the billable loss in relation to the attributable loss of the previous marketing year has changed. ⁵ The separate findings as set out in the first sentence may be linked to the separate and uniform determination of income taxable persons and taxable persons subject to the corporation tax. ⁶ In such cases, the separate findings of the chargeable loss shall be carried out in a uniform manner. (5) (1), first sentence, (1a), (2) and (3), first, second and fourth sentences, and (4) shall apply mutatically to other entrepreneurs, in so far as the liability of such undertakings shall be that of: Comeditists are comparable, in particular for

1.

silent partner of a silent company within the meaning of section 230 of the Commercial Code, in which the silent partner is to be regarded as an entreprenchman (entreprenchman),

2.

Shareholder of a company within the meaning of the Civil Code, in which the shareholder is to be regarded as an entrepre (entrepre), in so far as the use of the shareholder for debt related to the operation by contract is , or is unlikely in the manner of business operations,

3.

The shareholder of a foreign partnership in which the shareholder is to be regarded as an entrepre (entrepre), in so far as the liability of the shareholder in respect of debts relating to the operation of a commercial agent or of a partner in the company is quiet shareholder or insofar as the use of the shareholder for debt in connection with the operation is excluded by contract or is unlikely in the manner of business operation,

4.

entrepreneurs in so far as liabilities are to be satisfied only as a function of the proceeds or profits arising from the use, disposal or other utilization of economic goods,

5.

Member of a shipping company within the meaning of section 489 of the Commercial Code, in which the carrier is to be regarded as an entrepre (carrier), if the personal liability of the co-shipowner for the liabilities of the shipping company is wholly or partly excluded or in so far as the use of the carrier is unlikely in the manner of the business operations.

Footnote

(+ + + § 15a: For application, see § 52 + + +) Unofficial table of contents

§ 15b Losses in connection with tax avoidance models

(1) ¹ Losses in connection with a tax payment model may not be compensated for either with income from commercial establishment or with income from other types of arrival; they may not be deducted in accordance with § 10d. ² The losses, however, reduce the income obtained by the taxable person from the same source of income during the following marketing years. ³ § 15a shall not be applied in this respect. (2) ¹ A tax-control model within the meaning of paragraph 1 shall be provided if tax advantages in the form of negative income are to be achieved on the basis of a model-like design. ² This is the case if, on the basis of a pre-fabricated concept, the taxable person is to be offered the opportunity to offset losses with other income at least in the initial phase of the investment. ³ (3) Paragraph 1 is to be applied only if, within the initial phase, the ratio of the sum of the forecast losses to the level of the recorded and, in accordance with the concept, also (3a) In accordance with the conditions laid down in paragraphs 2 and 3, a tax-control model within the meaning of paragraph 1 shall, in particular, be provided where a the loss of business or increased by a taxable person, which is not bound by statutory provisions to carry out books and to make regular accounts, on the basis of the purchase of the assets of the orbital assets, shall immediately be subject to deductible operating expenditure, if such expenditure is not (4) physical hand-over through the possession of the property pursuant to § 930 of the Civil Code or by assignment of the right to issue in accordance with § 931 of the Civil Code. (4) ¹ The non-compensable loss referred to in paragraph 1 shall be determined annually separately. ² This is to be expected from the attributable loss of the previous year. ³ The notice of determination can only be attacked in so far as the billable loss in relation to the billable loss of the previous year has changed. ⁴ If the tax-control model is a company or community within the meaning of Article 180 (1) (2) (a) of the Tax Code, this is the case for the separate and uniform determination of the income taxable persons and The tax office responsible for taxable income from the tax-tax model is responsible for the adoption of the statement of employment in accordance with the first sentence; otherwise, the operating tax office (Section 18 (1) (2) of the Tax Code) is responsible. ⁵ Where the tax-control model is a company or community within the meaning of section 180 (1) (2) (a) of the levy system, the separate findings as set out in the first sentence of the first sentence may be determined separately and in a uniform manner the income taxable and taxable income from the tax-tax model are linked; in such cases, the separate findings as set out in the first sentence shall be carried out in a uniform manner.

Footnote

(+ + + § 15b: For application, see Section 32b (1) and § 52 + + +) Unofficial table of contents

§ 16 Sale of the holding

(1) ¹ Income from commercial operations also includes profits which are made at the disposal of the company

1.

of the whole business or of a sub-establishment. ² As part of the operation, the full participation in a capital company shall also apply; in the case of the dissolution of the capital company, the third sentence of Article 17 (4) shall apply in the appropriate way;

2.

the entire share of a shareholder who is to be regarded as an entreponent (carrier) of the holding (Article 15 (1), first sentence, point 2);

3.

the entire share of a personally liable partner of a limited partnership on shares (Article 15 (1), first sentence, point 3).

² Gains made in the sale of part of a share within the meaning of 1 (2) or (3) of the sentence shall be winnings. (2) ¹ The capital gains referred to in paragraph 1 shall be the amount by which the selling price, after deduction of disposal costs, is the value of the operating assets (paragraph 1, first sentence, point 1) or the value of the share in the operating assets (paragraph 1, first sentence, point 2), and 3). ² The value of the operating assets or of the share shall be determined for the date of the sale in accordance with § 4 (1) or § 5. ³ In so far as the same persons are entrepreneurs or co-entrepreneurs on the side of the transferor and on the side of the acquirer, the profit shall be deemed to be a current profit. (3) ¹ The sale shall also be deemed to be the duty of business as well as of a share within the meaning of the first sentence of paragraph 1 (2) or (3). ² If, in the course of the reallocation of a joint enterprise, subcontractors, shares or individual assets are transferred to the respective operating assets of the individual co-entrepreneurs, then the determination of the profit of the individual companies shall be carried out. (i) co-entrepreneurship with the values to be applied in accordance with the rules on the determination of the profits, provided that the tax on the silent reserves is taxed; the receiving undertaking shall be entitled to these values; § 4 (1) sentence 4 shall apply accordingly. ³ On the other hand, in the case of a reallocation where individual economic goods have been transferred, the value transferred to the carrying amount of land transferred to the carrying amount of land, buildings or other buildings transferred shall be subject to retroactive effect for the respective transfer operation. shall be sold or withdrawn within a period after the transfer; this period shall end three years after the filing of the tax declaration of co-entrepreneurship for the assessment period of the Reallocation. ⁴ The second sentence shall not apply in the case of a reallocation in which individual economic goods are transferred, in so far as the goods are transferred directly or indirectly to a body, association of persons or property, in which: The case shall be used in the transmission of the common value. ⁵ In so far as individual assets devoted to the holding are sold in the course of the operation of the holding and where the same persons are entrepreneurs or co-entrepreneurs on the side of the transferor and on the side of the acquirer, the profit shall be from the job of business as a current profit. ⁶ If the individual assets devoted to the holding are sold in the course of the operation of the holding, the prices for disposal shall be used. ⁷ If the goods are not sold, then the common value must be set at the time of the task. ⁸ In the case of a commercial operation involving a number of persons, the value of the assets which it has received during the dispute shall be set for each of the parties concerned. (3a) The business enterprise shall be responsible for the operation of the business. the exclusion or limitation of the tax law of the Federal Republic of Germany in respect of the profit from the sale of all economic goods of the holding or of a partial establishment is the same; § 4 (1) sentence 4 applies accordingly. (3b) ¹ In the cases of interruption of operations and of the operation of the operation as a whole, a commercial operation and a share within the meaning of the first sentence of paragraph 1, point 2 or point 3, shall not be deemed to have been abandoned, until:

1.

the taxable person expressly declares the duty to the tax office within the meaning of the first sentence of paragraph 3, or

2.

the financial office shall be aware of facts which show that the conditions for a task referred to in the first sentence of paragraph 3 have been met.

² In the cases referred to in point 1 (1), the duty of the holding or the share referred to in the first sentence of 1 (2) or (3) shall be recognised retroactively for the date chosen by the taxable person if the declaration of delivery at the latest three months after that date. ³ If the declaration of performance is not delivered not later than three months after the date chosen by the taxable person, the business or share referred to in the first sentence of paragraph 1 of point 2 or point 3 shall not be deemed to have been abandoned until the date in which the Declaration of delivery to the tax office (tax office). (4) ¹ Has the taxable person the 55. If he or she is permanently incapaciated in the sense of a social insurance policy, the profit from the divestment on application for income tax shall be used only if it exceeds EUR 45 000. ² The allowance shall be granted only once to the taxable person. ³ It is reduced by the amount by which the capital gain exceeds EUR 136 000. (5) In the case of a reallocation in which sub-businesses are transferred to individual carriers, shares in a corporation, association of persons or By way of derogation from the provisions of Article 8b (2) of the Corporate Tax Law, assets directly or indirectly transferred to a taxable person not benefiting from Article 8b (2) of the Corporate Tax Law shall be transferred to a co-contractor benefiting from Article 8b (2) of the Corporate Tax Law. (3) Sentence 2 retroactively to the date of reallocation of the common value where the acquiring co-contractor sells the shares directly or indirectly within a period of seven years after reallocation, or by an operation in accordance with Article 22 (1), second sentence, points 1 to 5 of the § 22 (2) sentence 3 of the Conversion Tax Act applies accordingly.

Footnote

(+ + + § 16: For application see § 52 + + +) Unofficial table of contents

§ 17 Sale of shares in capital companies

(1) ¹ The income from business operations also includes the profit from the sale of shares in a capital company if the transferor within the last five years in the company's capital directly or indirectly to at least 1 percent was involved. ² The concealed deposit of shares in a capital company into a capital company shall be the same as the sale of the shares. ³ Shares in a capital company are shares, shares in a company with limited liability, pleasure certificates or similar shareholdings and qualifying holdings on such holdings. ⁴ If the transferor has acquired the sold share free of charge within the last five years before the divestment, the first sentence shall apply accordingly if the transferor is not himself, but the legal forger or, if the proportion is successively has been transferred free of charge, one of the legal guerrians has been involved within the meaning of sentence 1 within the last five years. (2) ¹ Capital gains within the meaning of paragraph 1 shall be the amount by which the selling price, after deduction of disposal costs, exceeds the acquisition cost. ² In the cases referred to in the second sentence of paragraph 1, the selling price of the shares shall be replaced by its mean value. ³ If the transferor proves that the shares were to be attributed to him at the time the unrestricted tax liability was justified in accordance with Article 1 (1), and that the growth of the assets resulting up to that date was due to legal provisions shall be subject to a tax comparable to the tax in accordance with Article 6 of the Foreign Tax Act in the drawing-off State, the cost of acquisition shall be replaced by the value of the withdrawal State in the calculation of the tax according to § 6 of the Tax on external taxation, which is comparable to that of the common value. ⁴ Sentence 3 shall not apply in the cases of Section 6 (3) of the External Tax Law. ⁵ If the transferor has acquired the share sold free of charge, the acquisition costs of the legal forerunner have been determined as the cost of the share, the latter having acquired the share last in remuneration. ⁶ A loss of disposal shall not be taken into account in so far as it is not attributable to shares,

a)

that the taxable person had acquired free of charge within the last five years. ² This shall not apply in so far as the right-of-party could have claimed the loss of disposal instead of the taxable person;

b)

which have been acquired and have not been part of the participation of the taxable person within the meaning of the first sentence of paragraph 1 within the last five years. ² This shall not apply to shares acquired within the last five years, the acquisition of which has led to the participation of the taxable person within the meaning of the first sentence of paragraph 1, or which has been acquired in accordance with the reasons for the participation referred to in the first sentence of paragraph 1. have been acquired.

(3) ¹ The profit from the divestment is only used for income tax, insofar as it exceeds the part of EUR 9 060, which corresponds to the share of the capital company which has been sold. ² The free amount is reduced by the amount by which the profit margin exceeds the part of EUR 36 100 which corresponds to the share of the capital company sold. (4) ¹ The sale within the meaning of paragraph 1 shall also be deemed to be the dissolution of a capital company, the capital reduction if the capital is repaid, and the distribution or repayment of amounts from the tax deposit account in the sense of the § § 27 of the corporate tax law. ² In such cases, the capital company shall be regarded as the selling price of the assets allocated to or repaid. ³ Sentence 1 shall not apply in so far as the references to the income from capital assets pursuant to Section 20 (1) (1) or (2) are part of the income. (5) ¹ The restriction or exclusion of the tax law of the Federal Republic of Germany in respect of the profit from the sale of the shares in a capital company in the event of the transfer of the registered office or the location of the management of the Capital company in another State shall be the same as the sale of the shares to the common value. ² This shall not apply in cases where a European Company has been registered in accordance with Article 8 of Regulation (EC) No 2157/2001 and the seat of another capital company in another Member State of the European Union. ³ In such cases, the profit from a subsequent sale of the shares shall be taxed in the same way as the sale of those shares, notwithstanding the provisions of an agreement to avoid double taxation. if there had not been a seat relaying. ⁴ (6) The shares referred to in the first sentence of paragraph 1 shall also apply to capital companies in which the transferor does not directly or indirectly participate in the company's capital within the last five years; or indirectly involved at least 1 percent, if

1.

the shares were acquired as a result of an entry process within the meaning of the Transformation Tax Act, in which the common value did not come to the approach, and

2.

at the time of introduction of the shares in question, the conditions set out in the first sentence of paragraph 1 were fulfilled or the shares were subject to a contribution in kind within the meaning of Article 20 (1) of the Conversion Tax Act of 7 December 2006 (BGBl. 2782, 2791) are based on the current version.

(7) In the case of shares within the meaning of the first sentence of paragraph 1, shares in a cooperative, including the European Cooperative, shall also apply.

Footnote

(+ + + § 17: For application, see § 52 + + +)

c)
Self-employed work (Section 2 (1), first sentence, point 3)

Unofficial table of contents

§ 18

(1) Income from self-employment

1.

Income from freelance work. ² The freelance activity includes the self-employed scientific, artistic, literary, teaching or educational activity, the independent professional activities of doctors, dentists, veterinarians, lawyers, notaries, Patent attorneys, surveyors, engineers, architects, commercial chemists, accountants, tax advisors, consultative people and business economists, sworn accountants, tax agents, medical practitioners, didsters, physiotherapists, Journalists, image rapporteurs, interpreters, Translators, pilots and similar professions. ³ A member of a vacant profession within the meaning of the first and second sentences shall also be employed as a freelanced person, even if he or she is assisted by the assistance of a professionally trained labour force, provided that he becomes conductive on the basis of his own professional knowledge and acting on its own responsibility. ⁴ Representation in the case of temporary prevention shall not preclude the acceptance of a conducting and self-responsible activity;

2.

Income of the holders of a State lottery if they are not income from industrial operations;

3.

Income from other self-employed work, e.g. B. Remuneration for the execution of Testamenten, for asset management and for the activity as a member of the Supervisory Board;

4.

Income which a participant in an asset-managing company or community whose purpose is to acquire, hold and dispose of shares in capital companies as remuneration for benefits for the promotion of the company's social security or Community purpose, provided that the right to remuneration has been granted on the condition that the members or members of the community have fully repaid their paid-in capital; § 15 (3) shall not apply.

(2) The income referred to in paragraph 1 shall also be taxable if only a temporary activity is concerned. (3) ¹ The income from self-employment also includes the profit achieved in the sale of the assets or of an independent part of the assets or of a share of the assets that the self-employed work serves. ² The first sentence of Article 16 (1) (1) and (2) and (1), second sentence, and (2) to (4) shall apply. (4) ¹ Section 13 (5) shall apply in accordance with the provisions of Article 13 (5), provided that the property has been part of a self-employed activity during the period of assessment in 1986. ² Article 15 (1), first sentence, point 2, paragraph 1a, paragraph 2, sentence 2 and 3, § § 15a and 15b shall apply accordingly.

Footnote

(+ + + § 18: For application see Section 52 (30b) F. 2011-12-07, 34b + + +)

d)
Non-self-employed work (Section 2 (1), first sentence, point 4)

Unofficial table of contents

§ 19

(1) ¹ The income from non-self-employed work shall be included in the

1.

salaries, wages, certifications, schemes and other benefits and benefits for employment in the public or private sector;

1a.

Contributions from the employer to his or her employees and their accompanying persons on the occasion of events at company level with a social character (operational event). ² Grants within the meaning of the first sentence are all expenses incurred by the employer, including turnover tax, whether individually attributable to individual employees or whether it is a computational share of the costs of the The operational event which the employer applies to third parties for the external framework of the business event. ³ To the extent that such grants do not exceed the sum of EUR 110 per holding and participating employees, they shall not be included in the income from non-self-employed work if the participation in the holding is all Members of the holding or of an operating part shall be open. ⁴ Sentence 3 is valid for up to two operating events per year. ⁵ By way of derogation from Article 8 (2), the benefits referred to in the first sentence shall be those of the employer's expenses within the meaning of the second sentence, which shall be proportional to the employee and its accompanying persons;

2.

Waiting, pensions, widows and orphans ' funds and other benefits and benefits from previous services, including as far as they are paid by employers to compensate persons in accordance with § 10 or § 14 of the the division of supply balancing act;

3.

ongoing contributions and ongoing contributions by the employer from an existing service relationship to a pension fund, a pension fund or a direct insurance scheme for occupational retirement provision. ² The income from non-self-employed work shall also include special payments made by the employer, in addition to the current contributions and benefits, to such a pension scheme, with the exception of the employer's payments.

a)

for the first-time provision of the capital adequacy for the fulfilment of the solvency requirements in accordance with Articles 53c and 114 of the Insurance Supervision Act,

b)

in order to restore an adequate capital allocation after unforeseeable losses or to finance the strengthening of the accounting bases, due to an unforeseeable and not only temporary change in the circumstances, the Special payments shall not lead to a reduction in the current contribution or may be triggered by the reduction in the current contribution,

c)

in the pension period in accordance with Article 112 (1a) of the Insurance Supervision Act, or

d)

in the form of remediation funds;

Special payments made by the employer are in particular payments to a pension fund on the occasion of

a)

of its exit from an occupational pension scheme not financed by the capital cover; or

b)

the change from an occupational pension not financed by the capital cover to another non-cash-refunded occupational pension.

³ Special payments within the meaning of the second sentence of sentence 2, point (b), shall only be assumed in the case of current and recurrent payments in accordance with the periodic requirements, to the extent that the payment of the employer's payment obligations to the Supply system after the change exceeds the size of the payment obligation at the time of the change. ⁴ Remediation funds are special payments made by the employer to a pension fund on the occasion of the system conversion of an occupational pension not financed by way of capital cover on the financing or performance side, which is the Financing of supply obligations or supply arrangements at the time of the changeover; in the case of current and recurrent payments in accordance with the periodic needs, only remediation funds shall be deemed to have been made, to the extent that: the assessment of the employer's payment obligations in the Supply system after the system change exceeds the payment obligation to be measured at the time of the system change.

² It is indifferable whether it is ongoing or one-time references and whether there is a legal claim to it. (2) ¹ Pensions shall remain tax-free in proportion to a percentage, limited to a maximum amount (allowance) and a supplement to the amount of the allowance. ² Pensions are

1.

the pension, widow ' s or orphan ' s money, the maintenance contribution or a similar reference

a)

on the basis of official or appropriate legal provisions,

b)

according to the principles of civil service law of bodies, institutions or foundations of public law or public law associations of bodies

or

2.

in other cases, references and benefits arising from previous services on the grounds of reaching an age limit, reduced earning capacity or survivors ' benefits; references for reaching an age limit shall not be considered to be pensions until the pension scheme has been paid for Taxable persons the 63. Year of life or, if it is severely disabled, the 60. Year of life has been completed.

³ The relevant percentage, the maximum amount of the allowance and the supplement to the allowance shall be given in the table below:









Year of Supply beginning of the allowance for the start of the supply allowance Supply free amount in euro in% of Supply Maximum amount in euro

until 2005	40.0	3 000	900
2006 onwards	38.4	2 880	864
2007	36.8	2 760	828
2008	35.2	2 640	792
2009	33.6	2 520	756
2010	32.0	2 400	720
2011	30.4	2 280	684
2012	28.8	2 160	648
2013	27.2	2 040	612
2014	25.6	1 920	576
2015	24.0	1 800	540
2016	22.4	1 680	504
2017	20.8	1 560	468
2018	19.2	1 440	432
2019	17.6	1 320	396
2020	16.0	1 200	360
2021	15.2	1 140	342
2022	14.4	1 080	324
2023	13.6	1 020	306
2024	12.8	960	288
2025	12.0	900	270
2026	11.2	840	252
2027	10.4	780	234
2028	9.6	720	216
2029	8.8	660	198
2030	8.0	600	180
2031	7.2	540	162
2032	6.4	480	144
2033	5.6	420	126
2034	4.8	360	108
2035	4.0	300	90
2036	3.2	240	72
2037	2.4	180	54
2038	1.6	120	36
2039	0.8	60	18
2040	0.0	0	0

⁴ The amount of the supply allowance is based on the basis of the assessment

a)

at the beginning of the supply, before 2005the twelve times the supply reference for January 2005,

b)

at the beginning of the supply, the 12 times the supply cover for the first full month,

In each case, special payments in the calendar year to which a legal claim exists at that time. ⁵ The surcharge of the supply allowance may only be taken into account up to the level of the tax base reduced by the amount of the allowance. ⁶ In the case of a number of pensions at different points of reference, the maximum total amount of the allowance and the supplement to the allowance shall be determined after the year of the beginning of the first Supply reference. ⁷ In the case of a survivor's reference to a supply, the percentage, the maximum amount of the allowance and the surcharge of the allowance for the survivor's reference shall be determined after the year of the beginning of the supply. ⁸ The amount of the allowance calculated in accordance with the rates 3 to 7 and the supplement to the allowance shall be valid for the entire duration of the supply cover. ⁹ Regular adjustment of the supply reference does not lead to a recalculation. ¹⁰ By way of derogation, the amount of the allowance and the supplement to the allowance shall be recalculated if the supply cover is increased or reduced on account of the application of accounting, fame, increases or reduction schemes. ¹¹ In such cases, the rates 3 to 7 shall be applied as the basis of assessment for the purposes of the fourth sentence, as amended; in the calendar year of the change, the maximum amount of the allowance and the surcharge of the allowance shall be determined. ¹² For each full calendar month for which no pensions are paid, the amount of the allowance and the surcharge of the allowance shall be reduced by one twelfth in this calendar year.

Footnote

(+ + + § 19 (2): For application, see Section 22 (5) + + +)
(+ + + § 19 (1) sentence 1, no. 3, sentence 2: For application, see § 52 + + +)

e)
Capital assets (§ 2 (1) sentence 1 (5))

Unofficial table of contents

§ 20

(1) The income from capital assets shall include:

1.

Shares (dividends), yields and other income from shares, rights of enjoyment, with which the right to profit and liquidation proceeds of a capital company is linked, from shares in limited liability companies, to acquisitions and to Economic cooperatives as well as mining associations which have the rights of a legal person. ² Other references also include covert profit distributions. ³ The deductions do not belong to the income, insofar as they originate from distributions of a corporation, for which amounts from the tax deposit account within the meaning of § 27 of the Corporate Tax Law are considered to be used. ⁴ Other deductions shall also apply to income which, in lieu of the salary referred to in the first sentence, is referred to by a shareholder other than the shareholder referred to in paragraph 5 if the shares are acquired with dividends, but without entitlement to dividends. ,

2.

References to be paid after the dissolution of a body or group of persons within the meaning of point 1 and which do not consist in the repayment of nominal capital; the third sentence of paragraph 1 shall apply accordingly. ² The same shall apply in respect of references arising from a capital reduction or the dissolution of an unrestricted taxable corporation or association of persons within the meaning of point 1 and which as a profit distribution within the meaning of section 28 (2) (2) and (4) of the Corporate Tax Law;

3.

(dropped)

4.

Income from participation in a trading business as a silent partner and from a partial loan, unless the shareholder or lender is to be considered a co-contractor. ² § 15 (4) sentences 6 to 8 and § 15a shall apply mutagenly to the shares of the silent partner at the loss of the holding;

5.

Interest from mortgages and basic debt and pensions from retirement debt. ² In the case of redemption mortgages and redemption basic debt, only the part of the payments which is attributable to the respective capital balance shall be the subject of a payment;

6.

the difference between the insurance performance and the sum of the contributions paid to them (income) in the case of the life of the pension or the repurchase of the contract in the case of pension schemes with capital voting rights, unless the life-long pension payment is , and in the case of capital insurance with savings, if the contract has been concluded after 31 December 2004. ² If the insurance is completed after the completion of the 60. The amount of the difference shall be half of the difference between the year of life of the taxable person and after the expiry of twelve years since the conclusion of the contract. ³ In the event of a payment of the right to the insurance benefit, the cost of acquisition shall be replaced by the post of contributions paid prior to the acquisition. ⁴ The rates 1 to 3 are based on income from fund-linked life insurance, on income in the case of life in the case of pension insurance without capital voting rights, unless a life-long pension payment is agreed and provided, and on returns on repurchase of the pension. In the case of pension insurance, apply accordingly without the right of capital to vote. ⁵ If, in an insurance contract, a separate administration of capital investments specially made for this contract is agreed, which does not apply to publicly sold investment fund shares or assets that are the development of a published In the case of an insurance contract, the economic beneficiary may, directly or indirectly, determine the sale of the assets and the reinvestment of the proceeds (capital-management insurance contract), which shall be the Insurance-related returns to the economic Authorized persons from the insurance contract to be attributed; sentences 1 to 4 shall not apply. ⁶ Sentence 2 shall not apply if:

a)

in a capital life insurance contract with an agreed ongoing contribution payment of at least the same level up to the date of the life of life, the agreed performance at the time of occurrence of the insured risk is less than 50% of the total the amount of contributions to be paid for the entire duration of the contract; and

b)

in the case of a capital life insurance contract, the agreed performance on the occurrence of the insured risk does not cover the cover capital or the time value of the insurance at the latest five years after the conclusion of the contract by at least 10 per cent of the cover capital, the time value or the sum of the contributions paid. ² This percentage shall be reduced to zero by the end of the contract period in equal annual steps.

⁷ If the taxable person has acquired rights from a contract concluded by another person, the amount of the difference between the insurance benefit on the admission of a insured person shall also be part of the income from capital assets. The risk and the expenses for the acquisition and receipt of the insurance claim; in this respect, the second sentence shall not apply. ⁸ Sentence 7 shall not apply if the insured person acquires the insurance claim by a third party or if the insured person has acquired rights of employment, erasure or family law arising from other legal relationships by way of a legal, erlaw or family law the transfer of claims arising from insurance contracts;

7.

Income from other capital claims of any kind, if the repayment of the capital assets or a fee for the transfer of the capital assets for use has been promised or made, even if the amount of the repayment or the payout depends on an unfamiliar event. ² This shall apply irrespective of the name and the civil design of the capital investment. ³ Refund rates within the meaning of Section 233a of the Tax Code shall be income within the meaning of sentence 1;

8.

Discounting of bills of exchange and instructions, including treasury bills;

9.

Income from the performance of a corporation tax exempt from corporate income tax, personal association or property fund within the meaning of Section 1 (1) (3) to (5) of the Corporate Tax Law, the profit distributions within the meaning of point 1 in so far as they do not already belong to the revenue referred to in point 1, the second sentence of paragraph 1, point 3 and point 2 shall apply accordingly. ² The first sentence shall apply in accordance with the performance of comparable entities, associations of persons or assets which do not have the seat or management of the territory of the country;

10.

a)

Benefits of a commercial type not exempt from corporation tax within the meaning of Section 4 of the Corporate Tax Act, with its own legal personality, which shall be subject to profit distributions within the meaning of the first sentence of point 1. comparable revenue; number 1, second sentence, point 3 and point 2 shall apply accordingly;

b)

the profit not supplied to the reserves and the covert profit distributions of a non-corporation tax exempt from corporation tax within the meaning of Section 4 of the Corporate Tax Law without its own legal personality, which provides for the profit by Operating assets comparison determined or turnover inclusive of tax-free transactions, with the exception of transactions in accordance with § 4 number 8 to 10 of the VAT Act, of more than EUR 350 000 in the calendar year or a profit of more than 30 000 Euro in the economic year, as well as profit within the meaning of section 22 (4) of the Conversion Tax Act. ² The liquidation of the reserves for purposes outside the holding shall result in a profit within the meaning of the first sentence; in cases of introduction after the sixth and the change of form in accordance with the Eighth Part of the Conversion Tax Law, the Relays as resolved. ³ Three-quarters of the income within the meaning of Section 8 (1) sentence 3 of the Corporate Tax Law shall be considered to be a profit within the meaning of the first sentence in the event of the business of the event of advertising of domestic public service broadcasters. ⁴ Sentences 1 and 2 shall apply mutagens to economic operators of entities exempted from corporation tax, associations of persons or assets of property. ⁵ The third sentence of paragraph 1 shall apply accordingly. ⁶ The first sentence in the version in force on 12 December 2006 shall be applied to shares which are incorporated in the meaning of Section 21 of the Transformation Tax Act as amended on 12 December 2006;

11.

Decommissioning awards, which are collected for the granting of options; the decommissioning company shall close a sheet-making business, the revenue from the standstill premiums shall be reduced by the premiums paid in the flat-setting business.

(2) ¹ The income from capital assets also includes:

1.

the profit arising from the sale of shares in a body within the meaning of paragraph 1 (1). ² Shares in a corporation shall also be the right of enjoyment within the meaning of paragraph 1 (1), the shares referred to in point 1 of paragraph 1, and the shares referred to in paragraph 1 (1) of this paragraph;

2.

the profit from the sale

a)

of dividends and other claims by the holder of the tribe right, if the associated shares or other shares are not to be co-sold. ² To the extent that taxation is effected in accordance with the first sentence, it shall replace the taxation referred to in paragraph 1;

b)

of interest rates and interest receivings by the holder or former holder of the debt, if the corresponding debt securities are not co-sold. ² The same applies to the redemption of interest rates and interest receivings by the former holder of the debentment.

² The first sentence shall apply to the revenue arising from the assignment of dividends or interest claims or other claims within the meaning of the first sentence if the associated shareholders ' rights or bonds are not securitised in individual securities. ³ Sentence 2 shall also apply to the assignment of interest claims arising from debtor claims entered in a public debt book;

3.

the profit

a)

in the case of futures transactions, by which the taxable person acquires a differential compensation or an amount of money or an advantage determined by the value of a variable reference quantity;

b)

from the divestment of a financial instrument designed as an appointment;

4.

the profit from the sale of economic goods which generate income within the meaning of paragraph 1 (4);

5.

the profit arising from the transfer of rights referred to in paragraph 1 (5);

6.

the profit arising from the sale of claims to an insurance benefit within the meaning of paragraph 1 (6). ² After acquiring knowledge of a sale, the insurance undertaking must immediately notify the taxable tax office of the tax office and, at the request of the taxable person, have received a certificate of the amount of the fee paid by the insurance undertaking. grant contributions at the time of the divestment;

7.

the profit resulting from the sale of any other capital requirement of any kind within the meaning of paragraph 1 (7);

8.

the profit resulting from the transfer or abandonement of a legal position in which the revenue referred to in paragraph 1 (9) is to be transferred.

² The sale within the meaning of the first sentence also applies to the redemption, repayment, assignment or concealed deposit into a capital company; in the cases referred to in the first sentence of the first subparagraph, the appropriation shall also be deemed to be the disposal of a disbursement. ³ The acquisition or disposal of direct or indirect participation in a personal company shall be deemed to be the acquisition or disposal of the proportional assets. (3) The income from capital assets shall also include special charges. or advantages granted, in addition to the revenue referred to in paragraphs 1 and 2, or in the place of the revenue thereof. (3a) ¹ Corrections within the meaning of Section 43a (3) sentence 7 shall be taken into account only at the time specified therein. ² If the taxable person proves, by means of a certificate from the paying agency, that it has not made the correction and is not going to make it, the taxable person may make the correction in accordance with § 32d (4) and (6). (4) ¹ Profit within the meaning of paragraph 2 is the difference between the proceeds from the sale after deduction of expenses which are directly related to the disposal business and the cost of acquisition; if not in euros the proceeds shall be converted into euro at the time of the sale and the cost of acquisition at the time of purchase. ² In the cases where the deposit is covered, the revenue from the sale of the assets shall be replaced by a mean value; the profit shall be set for the calendar year of the covered deposit. ³ Where an economic asset within the meaning of paragraph 2 has been transferred to private property by removal or operational task, the cost of the acquisition shall be replaced by the value added in accordance with Article 6 (1) (4) or § 16 (3). ⁴ In the cases referred to in paragraph 2, first sentence, point 6, the contributions paid within the meaning of paragraph 1 (6), first sentence, shall be deemed to be the cost of acquisition; if the acquisition is preceded by a fee, the contributions paid after the acquisition shall also be deemed to have been paid as a Acquisition costs. ⁵ Profit in the case of a forward transaction is the differential compensation or the amount of money or advantage determined by the value of a variable reference value less the expenses which are directly related to the appointment business. ⁶ In the case of non-remunerated acquisition, the individual legal successor for the purposes of this provision shall be the acquisition, transfer of the assets into the private property, the acquisition of a right of futures or contributions within the meaning of paragraph 1 The first sentence of paragraph 6 shall be attributed to the right-of-law. ⁷ In the case of transferable securities, which are a depositary for collective custody within the meaning of Section 5 of the Custody Act as amended by the Notice of 11 January 1995 (BGBl. 34), as last amended by Article 4 of the Law of 5 April 2004 (BGBl I). 502), which have been entrusted to the current version, must be made to the effect that the securities first purchased were first sold. (4a) ¹ If shares in a corporation, property fund or association of persons are exchanged for shares in another corporation, property fund or association of persons, and the exchange is carried out on the basis of company law measures, which from the undertakings concerned, by way of derogation from the first sentence of paragraph 2 and Articles 13 and 21 of the Transformation Tax Act, the acquired shares shall be replaced by the former shares, if the law of the Federal Republic of Germany is as regards the taxation of profits from the sale of the In the event of a merger Article 8 of Directive 90 /434/EEC shall be applied to the Member States of the European Union, in which case the profit shall be the result of a subsequent sale of the acquired rights. To tax shares in the same manner, irrespective of the provisions of an agreement to avoid double taxation, as to how the sale of the shares in the transferring entity would be taxed, and Section 15 (1a) sentence 2 shall apply accordingly. ² If, in the cases of the first sentence, the taxable person receives in addition to the shares a consideration, that consideration shall be deemed to be a yield within the meaning of paragraph 1 (1). ³ Where, in the case of other capital requirements referred to in paragraph 1 (7), the holder has the right to require the issuer to supply securities in lieu of payment of a sum of money, or the issuer has the right to request the securities to be paid by the issuer. By way of derogation from the first sentence of paragraph 4, the remuneration for the acquisition of the claim shall be deemed to be the holder of the claim and the holder of the claim, or the issuer of that right, to use the securities. the selling price of the claim and the cost of acquisition of the securities received; Sentence 2 shall apply accordingly. ⁴ If subscription rights are sold or exercised, which, according to § 186 of the German Stock Corporation Act, § 55 of the Act concerning companies with limited liability or a comparable foreign law, are entitled to a conclusion of a subscription contract The part of the cost of purchase of the old parts, which is attributable to the subscription right, shall be set at 0 euro in the determination of the profit referred to in the first sentence of paragraph 4. ⁵ Where a taxable person is allocated in the meaning of the first sentence of paragraph 2 (1), without having to pay a separate consideration, the proceeds and the cost of acquisition of those shares shall be set at 0 euro if the amount of the shares is not paid in the first sentence of paragraph 2, the amount of the shares shall be The conditions set out in sentences 3 and 4 are not available and the determination of the amount of the capital yield is not possible. ⁶ In so far as the tax effectiveness of a capital measure within the meaning of the preceding sentences 1 to 5 is important, the date of entry into the depot of the taxable person shall be deducted. ⁷ By way of derogation from sentence 5 and § 15 of the Transformation Tax Act, the assets of a body shall be subject to sentences 1 and 2. (5) ¹ Income from capital assets within the meaning of paragraph 1 (1) and (2) shall be obtained by the shareholder. ² The shareholder is the party to which the shares in the capital assets within the meaning of paragraph 1 (1) are to be attributed in accordance with section 39 of the tax code at the time of the profit distribution decision. ³ If the income referred to in paragraph 1 (1) or (2) is to be attributed to a low-brewer or pledge creditor, he shall be deemed to be a shareholder. (6) ¹ Losses arising from capital assets may not be compensated for with income from other types of arrival; they may not be deducted in accordance with § 10d. ² The losses, however, reduce the income earned by the taxable person in the following periods of assessment of capital assets. ³ § 10d (4) shall apply mutatily. ⁴ Losses arising from capital assets within the meaning of the first sentence of paragraph 2, first sentence, first sentence, which arise from the sale of shares, may only be made with profits from capital assets within the meaning of the first sentence of paragraph 2, first sentence, first sentence, point 1, first sentence, from the sale of shares. , sentences 2 and 3 shall apply in accordance with the relevant provisions. ⁵ Losses arising from capital assets subject to the capital gains tax may only be offset or the income obtained by the taxable person in the following periods of assessment from capital assets, if a certificate is provided in the sense of § 43a (3) sentence 4. (7) ¹ § 15b shall apply mutatily. ² A pre-fabricated concept within the meaning of Article 15b (2), second sentence, is also available if the positive income is not subject to the collective income tax. (8) ¹ Where the income of the kind referred to in paragraphs 1, 2 and 3 is part of the income from agriculture, forestry, business, self-employment or leasing and leasing, they shall be attributed to such income. ² Paragraph 4a shall not apply to this extent. (9) ¹ In the determination of the income from capital assets, an amount of 801 euros (savings-lump sum) is to be deducted as advertising costs; the deduction of the actual advertising costs is excluded. ² Spouses, which are assessed together, will be granted a common saver's lump sum of 1 602 euros. ³ The common saver amount is to be deducted from each spouse's arrival at the time of arrival; if a spouse's capital gains are less than EUR 801, the pro rata saver amount shall be as much as the amount of the savings income this spouse exceeds that of the other spouse. ⁴ The savers ' flat rate and the common savings amount shall not be higher than the capital gains calculated in accordance with paragraph 6.

Footnote

(+ + + § 20: For application, see § 52 + + +)
(+ + + § 20: For application, see Section 52a (8), (9), (10) + + +)
(+ + + § 20: For application, see Section 92a (3), (4 + + + +)
(+ + + § 20 (1): For application, see § 19 para. 2 InvStG + + +)

f)
Renting and leasing (§ 2 (1) sentence 1 (6))

Unofficial table of contents

Section 21

(1) ¹ Income from renting and leasing are

1.

Income from leasing and leasing of immovable property, in particular land, buildings, parts of buildings, ships entered in a register of ships, and rights relating to the provisions of civil law relating to land subject (e.g. (b) inheritance law, mineral extraction law);

2.

Income from rental and leasing of property, in particular of mobile operating assets;

3.

income from a time-limited transfer of rights, in particular of literary, artistic and industrial copyrights, of commercial experience and of justice and favors;

4.

Income from the sale of rental and lease requests, even if the income is included in the divestment price of land, and the rent or lease interest relates to a period in which the transferor was still the owner.

² § § 15a and 15b are to be applied accordingly. (2) ¹ If the fee for the transfer of an apartment for residential purposes is less than 66 per cent of the usual market rent, the use of the licence shall be divided into a part of the fee and a free part. ² If the rate of rental is at least 66 per cent of the usual rental, the rental of the apartment shall be deemed to be paid. (3) The income of the type referred to in paragraphs 1 and 2 shall be income from other types of accommodation. to the extent that they belong to them.

Footnote

(+ + + § 21: For application, see § 52 + + +)

g)
Other income (§ 2 (1) sentence 1 (7))

Unofficial table of contents

Section 22 Types of other income

Other income shall be

1.

Income from recurring references to the extent that they do not belong to the types of information referred to in Article 2 (1) (1) to (6); § 15b shall be applied in a reasonable way. ² If the remuneration is granted voluntarily or on the basis of a voluntary legal obligation or a person legally dependent on the law, they are not to be attributed to the recipient; the recipient is to be credited against this

a)

Deductions granted by a corporation, association of persons or assets outside the performance of tax-privileged purposes within the meaning of sections 52 to 54 of the German Tax Code, and

b)

References within the meaning of Section 1 of the Regulation on the tax treatment of foundations, which have been replaced by family fidacons, in the revised version published in the Federal Law Gazproc Part III, outline number 611-4-3.

³ The income referred to in the first sentence shall also include:

a)

Leibrent and other services,

aa)

which are provided by the statutory pension insurance, the agricultural retirement fund, the occupational pension schemes and the pension insurance within the meaning of Article 10 (1) (2) (b), to the extent that they are each taxation. ² The annual amount of the pension is the basis for the share of the tax subject to taxation. ³ The share of the tax subject to taxation is shown in the following table after the year of the beginning of the pension and the percentage which is the percentage of the year:





Year of Pensions- start-of-tax Share in%

until 2005	50
2006 onwards	52
2007	54
2008	56
2009	58
2010	60
2011	62
2012	64
2013	66
2014	68
2015	70
2016	72
2017	74
2018	76
2019	78
2020	80
2021	81
2022	82
2023	83
2024	84
2025	85
2026	86
2027	87
2028	88
2029	89
2030	90
2031	91
2032	92
2033	93
2034	94
2035	95
2036	96
2037	97
2038	98
2039	99
2040	100

⁴ The difference between the annual amount of the pension and the proportion of the pension subject to taxation is the tax-free part of the pension. ⁵ This shall apply from the year following the year of the beginning of retirement for the entire duration of the pension. ⁶ By way of derogation, the tax-free part of the pension shall be adjusted in the event of a change in the annual amount of the pension in the ratio in which the change in the annual amount of the pension is the annual amount of the pension, which is the determination of the tax-free part of the pension. of the pension. ⁷ Regular adjustments to the annual amount of the pension do not result in a recalculation and are disregarded in the case of a recalculation. ⁸ After 31 December 2004, following pensions from the same insurance scheme, the following shall apply to the subsequent pension sentence 3, provided that the percentage is determined after the year which results if the duration of the preceding pensions is determined by the The percentage may not be lower than that for the year 2005, but deducted from the date of the later retirement.

bb)

which are not those referred to in the double letter (aa) and in which the individual references contain income from the proceeds of the pension rights. ² This shall apply, upon request, to other benefits and to other benefits, provided that they are based on contributions paid up to 31 December 2004 above the amount of the maximum contribution to the statutory pension insurance scheme; the Taxable persons must prove that the amount of the maximum contribution has been exceeded for at least 10 years; in so far as the pension rights transferred to the pension scheme are affected by this, § 4 (1) and (2) of the Supply compensation law accordingly. ³ For the entire duration of the pension, the amount of the difference between the annual amount of the pension and the amount resulting from a uniform distribution of the capital value of the pension to its probable duration shall be the income of the pension entitlement; where the capital value shall be calculated after this maturity. ⁴ The income of the pension rights (income share) can be found in the table below:







At the beginning the pension completed Year of Life of pensions calculated revenue share in%

0 to 1	59
2 to 3	58
4 to 5	57
6 to 8	56
9 to 10	55
11 to 12	54
13 to 14	53
15 to 16	52
17 to 18	51
19 to 20	50
21 to 22	49
23 to 24	48
25 to 26	47
27	46
28 to 29	45
30 to 31	44
32	43
33 to 34	42
35	41
36 to 37	40
38	39
39 to 40	38
41	37
42	36
43 to 44	35
45	34
46 to 47	33
48	32
49	31
50	30
51 to 52	29
53	28
54	27
55 to 56	26
57	25
58	24
59	23
60 to 61	22
62	21
63	20
64	19
65 to 66	18
67	17
68	16
69 to 70	15
71	14
72 to 73	13
74	12
75	11
76 to 77	10
78 to 79	9
80	8
81 to 82	7
83 to 84	6
85 to 87	5
88 to 91	4
92 to 93	3
94 to 96	2
from 97	1

⁵ The determination of the yield from bodies which started to run before 1 January 1955 and pensions, the duration of which depends on the lifetime of a number of persons or of a person other than the person entitled to the pension, and in the case of a person who has been subject to a pension scheme, a certain period of time shall be determined by means of a regulation;

b)

income from grants and other benefits which are granted as recurrent references;

1a.

Income from benefits and payments in accordance with § 10 (1a), insofar as these conditions are fulfilled for the special issue withdrawal in the case of the performance or payment obligation in accordance with § 10 (1a);

1b.

(dropped)

1c.

(dropped)

2.

Income from private disposal operations within the meaning of § 23;

3.

Income from benefits in so far as it does not belong to any other type of accommodation (Article 2 (1), first sentence, points 1 to 6), or to the income referred to in points 1, 1a, 2 or 4, for example: B. Income from occasional transfers and from the rental of movable property. ² Such income is not subject to income tax if it is less than 256 euros in the calendar year. ³ If the advertising costs exceed the revenue, the excess amount must not be compensated for in the determination of the income; it must not be deducted in accordance with § 10d. ⁴ However, the losses shall reduce, in accordance with § 10d, the income obtained or achieved by the taxable person in the immediately preceding period of assessment or in the following periods of assessment of benefits within the meaning of sentence 1; Section 10d (4) shall apply accordingly;

4.

Compensation, official allowances, subsidies for health and care insurance contributions, transitional funds, bridging funds, death grants, pension payments, pensions, which are due to the Act of Deputies or the European Members of the European Parliament, as well as comparable remuneration paid on the basis of the corresponding laws of the countries, and the compensation, the transitional allowance, the pension and the survivor's pension, which are due to the Statute for Members of the European Parliament. of the European Parliament shall be paid by the European Union. ² If expenses are paid in order to pay the expenses incurred as a result of the mandate, the expenses incurred as a result of the mandate may not be deducted as an advertising cost. ³ The cost of the campaign to obtain a term of office in the Bundestag, in the European Parliament or in the parliament of a country must not be deducted as a cost of advertising. ⁴ The following shall apply:

a)

for post-insurance contributions on the basis of statutory obligation pursuant to the Statute for Members in the sense of the first sentence and for grants for health and care insurance contributions § 3, point 62,

b)

for pensions, section 19 (2) only with respect to the amount of the supply allowance; however, in the case of overlapping of pensions within the meaning of Article 19 (2), second sentence, no more than one amount shall remain in the amount of the amount of the supply allowance in accordance with § 19 (2) Sentence 3 tax-free during the assessment period,

c)

for the transitional allowance, which is paid in a sum, and for the supply severance payment § 34, paragraph 1,

d)

for the Community tax levied on the compensation, transitional allowance, retirement pension and survivors ' pension pursuant to the Statute for Members of the European Parliament, by the European Union, Section 34c (1), deal with the income referred to in the first half-sentence for the corresponding application of Section 34c (1), such as foreign income and the Community tax, such as a foreign tax corresponding to the German income tax;

5.

Benefits from pension schemes, pension funds, pension funds and direct insurance. ² In so far as the benefits are not applied to contributions to which § 3 (63), (10a) or (XI) have been applied, not to allowances within the meaning of Section XI, not to payments within the meaning of Section 92a (2) sentence 4 (1) and (92a) (3) sentence 9 2, not based on tax-free services in accordance with § 3, point 66, and not based on claims arising from tax-free benefits in accordance with § 3, point 56 or the tax-free performance of a newly founded service pursuant to § 3, point 55b, sentence 1 or § 3 number 55c the right to be acquired,

a)

in the case of life-long pensions and in the case of occupational disability, disability and survivors ' pensions, point (3) (a) of the same sentence,

b)

in the case of benefits arising from insurance contracts, pension funds, pension funds and direct insurance other than those referred to in point (a), the provisions of Article 20 (1) (6) shall apply in accordance with the wording applicable to the contract,

c)

in the case of other services, the difference between the benefit and the sum of the contributions paid to them shall be subject to taxation; Article 20 (1) (6), second sentence, shall apply accordingly.

³ In the cases referred to in the first and second sentences of § 93 (1) and (2), after deduction of allowances within the meaning of Section XI, the paid-out subsidised old-age pension shall be deemed to be a benefit within the meaning of the second sentence of sentence 2. ⁴ As a benefit within the meaning of the first sentence, the reduction amount in accordance with section 92a (2) sentence 5 and the amount of the resolution pursuant to section 92a (3) sentence 5 shall also apply. ⁵ The amount of the resolution in accordance with § 92a (2) sentence 6 shall be recorded as 70 per cent as an achievement in accordance with the first sentence. ⁶ If, after the beginning of the payment phase, the case of the first sentence of Article 92a (3) of the person entitled to the allowance is entered during the lifetime of the person entitled to the allowance, then

a)

one-and-a-half times within a period up to the tenth year after the start of the payment phase,

b)

within a period of time between the tenth and the 20th century. Year after the start of the payment phase, the simple

the amount of the resolution which has not yet been recorded in accordance with the fifth sentence shall be recognised as a benefit in accordance with the first sentence; section 92a (3) Sentence 9 shall apply accordingly, with the proviso that the amount of the resolution not yet recorded shall be that of the amount not yet returned shall apply. ⁷ In the case of first-time receipt of benefits, in the cases referred to in § 93 (1) and in the event of a change in the performance to be paid in the calendar year, the provider (§ 80) shall, after the end of the calendar year, have the taxable person in accordance with the officially prescribed pattern The amount of the services referred to in the preceding calendar year within the meaning of the sentences 1 to 3 shall be communicated separately. ⁸ If the taxable person's financial statements and distribution costs are reimbursed, the amount of the refund shall be deemed to be a benefit within the meaning of the first sentence. ⁹ In the cases referred to in Article 3 (55a), the assignment to the first or second sentence of the first sentence or sentence 2 shall be determined by the person entitled to compensation, such as an assignment based only on the time of marriage of the benefit resulting from the transferred right to sentence 1 or a sentence 2 in the case of the compensating person at the time of the transfer, without the division. ¹⁰ This applies analogously in the cases of § 3 number 55 and 55e. ¹¹ Where a pension obligation is transferred to a pension fund in accordance with Article 3, point 66, and the taxable person has already received benefits under this obligation before that transfer, the benefits from the pension fund shall be transferred to the pension fund in that respect. Pension funds within the meaning of the first sentence shall apply the amounts in accordance with the first sentence of Article 9a (1) and Article 19 (2) accordingly; § 9a, first sentence, point 3 shall not apply. ¹² If, on the basis of an internal division in accordance with § 10 of the Supply Equalization Act or an external division according to § 14 of the Supply Equalization Act, a right for the benefit of the person entitled to compensation is justified, this contract shall apply to the extent that: the same date as the contract of the compensating person, where the benefits paid out of the compensating person's contract lead to taxation in accordance with the provisions of the second sentence.

Footnote

(+ + + § 22: For application, see § 52, 38 + + +)
(+ + + § 22: For application, see Section 52a (10a) + + +)
Section 22 (3) sentence 3: Insofar as it relates to current income from the letting of movable property, it is incompatible with Article 3 (1) of the GG and is void. BVerfGE v. 30.9.1998 I 3430-2 BvR 1818/91- Unofficial table of contents

Section 22a Pensions to the central office

(1) ¹ The institutions of the statutory pension insurance, the agricultural retirement fund, the occupational pension institutions, the pension funds, the pension funds, the insurance undertakings, the undertakings, the contracts within the meaning of § 10 Paragraph 1 (2) (b), and the offeror within the meaning of § 80 (contributor) shall have the central body (§ 81) up to 1 March of the year following the year in which a body or other benefit in accordance with section 22 (1) sentence 3 Point (a) and section 22 (5) of a nominee shall be granted, with due regard for the Federal tax sheet to submit the following data to the financial administration (pension reference):

1.

Identification number (§ 139b of the tax code), surname, first name and date of birth of the recipient of the service. ² If a foreign address of the beneficiary is known to the person subject to the notification, it shall be disclosed. ³ In such cases, the nationality of the beneficiary, as far as is known, shall also be communicated;

2.

In each case separately the amount of the victims and other benefits within the meaning of section 22 (1) sentence 3 (a) (aa), (bb) sentence 4 and double letter (bb) sentence 5 in conjunction with § 55 (2) of the Income Tax Implementing Regulation and in the The meaning of Section 22 (5) sentence 1 to 3. ² The part of the pension, which is based solely on an adjustment of the pension, must be communicated separately;

3.

the date of commencement and the end of the relevant benefit; following on 31 December 2004, pensions arising from the same insurance shall also be notified to each other, including the duration of the preceding pensions;

4.

the name and address of the person liable to co-participate;

5.

the contributions within the meaning of Article 10 (1) (3) (a), first sentence, and (2) and (b), to the extent that such contributions are paid by the person liable to the participation to the statutory health and care insurance institutions;

6.

the contribution grants awarded to the beneficiary in accordance with Section 106 of the Sixth Book of Social Code;

7.

as from 1 January 2017, a separate feature for contracts on which funded pension benefits have been formed; in such cases, the central body shall be entitled to store and to store the data of this pension reference in the allowance account process.

² The data transmission must be carried out by remote data transmission according to officially prescribed data record. ³ In addition, Section 150 (6) of the Rules of the Tax Code shall apply accordingly. (2) ¹ The beneficiary has to inform the person responsible for the identification of his/her identification number. ² If the nominee does not inform the person subject to the notification, in spite of the request, the Federal Central Office shall send the person responsible for tax to the person liable to notify the person responsible for co-decision on the latter's request. Further data may not be transmitted. ³ Only the data of the beneficiary referred to in § 139b (3) of the Tax Code may be specified in the request, insofar as they are known to the person responsible for the notification. ⁴ The request of the notification and the answer of the Federal Office for Taxes are to be transmitted via the central office. ⁵ The central body then carries out an exclusively automated verification of the data transmitted to it, whether it is complete and conclusive and whether the prescribed data format has been used. ⁶ It stores the data of the beneficiary only for the purposes of this examination up to the date of transmission to the Federal Central Office for Taxes or to the person liable to co-particiate. ⁷ The data are to be encrypted for transmission between the central office and the Federal Central Office for Taxation. ⁸ For the request, the second sentence of paragraph 1 shall apply accordingly. ⁹ The person liable to participate may only use the identification number to the extent that this is necessary for the fulfilment of the obligation to notify pursuant to the first sentence of paragraph 1. (3) The person liable to notify must inform the nominee in each case that he/she is responsible for the obligation to notify the person concerned. that the performance of the central body is communicated. (4) ¹ The central body (§ 81) may determine, in the case of the notified person, whether they have fulfilled their obligations under paragraph 1. ² § § 193 to 203 of the Tax Code shall apply mutatily. ³ At the request of the central body, the party members have to make available their documents, as far as they are conducted and kept abroad. (5) ¹ Where a pension is not communicated within the period referred to in the first sentence of paragraph 1, an amount equal to EUR 10 for each outstanding month in which the pension is still pending shall be paid for each of the months under which the pension is to be paid. The pension is to be paid to the central body (late payment). ² The survey shall be carried out by the central body within the framework of its examination referred to in paragraph 4. ³ The survey shall be subject to the condition that the exceeding of the time limit is based on the reasons for which the person liable to be responsible is not responsible. ⁴ The actions of a legal representative or of a vicarious agent are the same for their own actions. ⁵ The delay allowance to be paid by a co-participant shall not exceed EUR 50 000 for all pension payments to be paid for an assessment period.

Footnote

(+ + + § 22a: For application cf. § 52 + + +) Unofficial table of contents

Section 23 Private disposal operations

(1) ¹ Private divestment transactions (Section 22 (2)) are

1.

Disposal operations in the case of land and rights subject to the provisions of the civil law relating to land (e.g. (b.) where the period between acquisition and disposal is not more than ten years. ² Buildings and external facilities shall be included in so far as they are constructed, expanded or expanded within this period, as appropriate in the case of parts of buildings which are independent and immovable property, as well as for condominies and condominids, Rooms in the Teileigentum. ³ Excluded are economic goods which, in the period between acquisition or completion and disposal, have been used for their own purposes only or in the year of sale and for their own purposes in the previous two years;

2.

Disposal operations in respect of other economic goods in respect of which the period between acquisition and sale is not more than one year. ² Excluded are the divestments of objects of daily use. ³ In the case of the purchase and sale of several similar amounts of foreign currency, it must be made clear that the amounts initially purchased have been sold first. ⁴ In the case of economic goods within the meaning of the first sentence, from which income is obtained as a source of income at least in one calendar year, the period shall be increased to ten years.

² The acquisition also applies to the transfer of an estate into the taxable person's private assets by removal or operational task. ³ In the case of a non-remunerated acquisition, the individual legal successor for the purposes of this provision is to be attributed the acquisition or transfer of the property into the private property by the legal advantage. ⁴ The acquisition or disposal of a direct or indirect holding in a personal company shall be deemed to be the acquisition or disposal of the pro-rata assets. ⁵ The divestiment referred to in the first paragraph of sentence 1 shall also apply:

1.

the deposit of an asset in the assets, if the disposal of the assets has been effected within a period of ten years since the asset was created; and

2.

the covert deposit into a capital company.

(2) Income from private disposal operations of the type referred to in paragraph 1 shall be attributed to income from other types of accommodation, insofar as they belong to them. (3) ¹ Profit or loss arising from the sale of goods referred to in paragraph 1 shall be the difference between the selling price on the one hand and the cost of acquisition or production and the cost of advertising on the other. ² In the cases referred to in the first sentence of paragraph 1, point 1 shall replace the selling price of the value added for the time of the deposit in accordance with Article 6 (1), point 5, in the cases referred to in the first sentence of paragraph 1, point 2 of the common value. ³ In the cases referred to in the second sentence of paragraph 1, the cost of the acquisition or production costs of the value added in accordance with Article 6 (1) (4) or § 16 (3) shall be replaced by the second sentence. ⁴ The cost of the acquisition or production shall be reduced by means of deposits for wear, increased offsets and special depreciation, insofar as they have been deducted from the determination of the income within the meaning of the first sentence of Article 2 (1), points 4 to 7. ⁵ Profits remain tax-free if the total profit generated from the private divestment transactions is less than 600 euros in the calendar year. ⁶ In the cases referred to in the first sentence of paragraph 1, point 1, the profits or losses for the calendar year in which the price for the sale from the assets is incurred shall be the number 5 in the cases referred to in the first sentence of paragraph 1 for the calendar year of the concealment. Insert the insert. ⁷ Losses shall be compensated for only up to the amount of the profit made by the taxable person in the same calendar year from private disposal operations; they may not be deducted in accordance with § 10d. ⁸ However, the losses shall reduce, in accordance with § 10d, the income obtained by the taxable person in the immediately preceding period of assessment or in the following periods of assessment from the private sale transactions referred to in paragraph 1. or in accordance with section 10d (4) shall apply mutatily.

Footnote

(+ + + § 23: For application, see Section 52a (11) + + +)

h)
Common rules

Unofficial table of contents

§ 24

The income within the meaning of Article 2 (1) also includes:

1.

Compensation granted

a)

as a substitute for lost or in-revenue revenue or

b)

for the task or non-exercise of an activity, for the purpose of a profit-sharing or a qualifying period for such a person;

c)

as compensatory payments to commercial agents in accordance with Section 89b of the Commercial Code;

2.

Income from a former activity within the meaning of Article 2 (1) (1) (1) to (4) or from an earlier legal relationship within the meaning of Article 2 (1) (1) (5) to (7), even if it is a legal successor to the taxable person to flow;

3.

Use allowances for the use of land for public purposes, as well as interest on such royalties and for compensation linked to the use of land for public purposes.

Unofficial table of contents

§ 24a Retirement Allowance

¹ The amount of the retirement allowance is up to a maximum amount in the calendar year, according to a percentage of the amount of the work wage and the positive sum of the income which are not those of non-self-employed work. ² The calculation of the amount shall not be taken into consideration:

1.

Pensions within the meaning of Article 19 (2);

2.

Income from a master's pension within the meaning of section 22 (1), third sentence, point (a);

3.

Income within the meaning of section 22 (4) sentence 4 (b);

4.

income within the meaning of section 22 (5), first sentence, in so far as § 22, point 5, sentence 11 is to be applied;

5.

Income within the meaning of section 22 (5), second sentence, point (a).

³ The amount of the retirement allowance shall be granted to a taxable person who, prior to the beginning of the calendar year in which he obtained his income, shall be entitled to the amount of 64. Year of life was completed. ⁴ In the case of the conscription of spouses to the income tax, the sentences 1 to 3 shall apply separately for each spouse. ⁵ The percentage and the maximum amount of the retirement allowance shall be given in the table below:





The one on the Completion of the 64. Year of life the following Calendar Year Age Relief Amount in% of the maximum amount of the future in euro

2005	40.0	1 900
2006	38.4	1 824
2007	36.8	1 748
2008	35.2	1 672
2009	33.6	1 596
2010	32.0	1 520
2011	30.4	1 444
2012	28.8	1 368
2013	27.2	1 292
2014	25.6	1 216
2015	24.0	1 140
2016	22.4	1 064
2017	20.8	988
2018	19.2	912
2019	17.6	836
2020	16.0	760
2021	15.2	722
2022	14.4	684
2023	13.6	646
2024	12.8	608
2025	12.0	570
2026	11.2	532
2027	10.4	494
2028	9.6	456
2029	8.8	418
2030	8.0	380
2031	7.2	342
2032	6.4	304
2033	5.6	266
2034	4.8	228
2035	4.0	190
2036	3.2	152
2037	2.4	114
2038	1.6	76
2039	0.8	38
2040	0.0	0

Unofficial table of contents

Section 24b Discharge amount for single parents

(1) ¹ Taxable persons alone may deduct a relief amount from the sum of the income if at least one child belongs to their household for which they are entitled to a free allowance under section 32 (6) or child benefit. ² Membership of the household is to be accepted if the child is registered in the home of the sole taxpayer. ³ If the child is registered with a number of taxable persons, the amount of the relief according to the first sentence shall be the sole person who fulfils the conditions for the payment of the child's allowance pursuant to Article 64 (2), first sentence, or would be satisfied in cases where: only a right to an allowance in accordance with § 32 (6) exists. ⁴ A prerequisite for taking into account is the identification of the child by the identification number assigned to this child (§ 139b of the Tax Code). ⁵ If the child is not taxable under a tax law (Section 139a (2) of the Tax Code), it must be identified in a different appropriate manner. ⁶ The subsequent award of the identification number shall be based on months in which the conditions of the sentences 1 to 3 are met. (2) ¹ Where a child within the meaning of paragraph 1 is part of the household of the taxable person alone, the amount of the relief in the calendar year shall be EUR 1 908. ² For each additional child within the meaning of paragraph 1, the amount shall be increased by EUR 240 for each further child under the first sentence. (3) ¹ For the purposes of paragraph 1 alone, taxable persons who do not fulfil the conditions for the application of the splitting procedure (Article 26 (1)) are liable to be widowed and do not have a budgetary community with another full-year person. , unless a free amount pursuant to section 32 (6) or child benefit is available to them, or a child within the meaning of § 63 (1) sentence 1, who provides a service pursuant to Article 32 (5), first sentence, points 1 and 2, or an activity after Section 32 (5), first sentence, point 3. ² If the other person is registered with a principal or secondary residence in the taxable person's home, it is presumed that she is working together with the taxable person (the household community). ³ This presumption can be refuted unless the taxable person and the other person live in a community-like or life-partnership-like community. (4) For each full calendar month in which the conditions set out in paragraph 1 do not apply. , the amount of the discharge referred to in paragraph 2 shall be reduced by one twelfth.

III.
Assessment

Unofficial table of contents

§ 25 Period of assessment, tax declaration obligation

(1) The income tax shall be assessed after the end of the calendar year (assessment period) on the basis of the income received by the taxable person during this period of assessment, insofar as a predisposition is not made pursuant to § 43 (5) and § 46 left. (2) (omitted) (3) ¹ The taxable person has to make a personal income tax return for the investment period. ² If the spouse elects the concentration (§ 26b), they have to make a joint declaration of tax, which is to be signed by both of them in their own hands. (4) ¹ The declaration referred to in paragraph 3 shall be transmitted in accordance with the officially prescribed data record by remote data transmission where income is obtained in accordance with the first sentence of Article 2 (1) (1) (1) to (3) and that it is not one of the situations referred to in Article 46 (2) Number 2 to 8. ² In order to avoid unreasonable hardship, the financial authority may, on request, waive the transmission of data by remote data transmission.

Footnote

(+ + + § 25: For application, see Section 52 (39) and 68 + + +)
(+ + + § 25: For application, see Section 52a (13) + + +) Unofficial table of contents

Section 26 Estimation of spouses

(1) ¹ Spouses may choose between the individual assessment (§ 26a) and the condisposition (§ 26b) if:

1.

both are subject to unlimited income tax obligations within the meaning of Article 1 (1) or (2) or (1a),

2.

they do not live separately, and

3.

where the conditions set out in points 1 and 2 have been met at the beginning of the assessment period or have occurred during the assessment period.

² If a spouse has concluded a new marriage in the assessment period in which his previously existing marriage has been dissolved, and if he and the new spouse meet the conditions set out in the first sentence, the previously existing marriage shall remain in force for the Application of sentence 1 not taken into account. (2) ¹ Spouses are assessed individually if one of the spouses elects the individual assessment. ² Spouse shall be assessed together if both spouses choose the coniferation. ³ The choice shall be made for the apportionment period in question by indicating in the tax declaration. ⁴ The choice of the type of investment within a period of assessment may only be changed after the inability of the tax ruling has been made, if:

1.

a tax ruling on the spouses is repealed, amended or rectified; and

2.

the change in the choice of the type of assessment of the competent financial authority has been communicated in writing or by electronic means to the date of the entry into force of the amending or amending budget, or has been declared to be a transcript; and

3.

the difference between the difference in the fixed income tax, in accordance with the type of assessment so far chosen, and the income tax to be determined, which would result from the amended exercise of the choice of types of assessment, is positive. ² The income tax of the individual spouse is to be combined in this case.

(3) Where the right to vote referred to in paragraph 2 is not exercised or is not used effectively, a confederation shall be carried out.

Footnote

(+ + + § 26: For application see § 52 + + +)
§ 26 (F. 16.4.1997 and ff. F.): In accordance with Article 3 (1) of the GG, the decision formula is incompatible with Article 3 (1). BVerfGE v. 7.5.2013 I 1647 (2 BvR 909/06, 2 BvR 1981/06, 2 BvR 288/07) Unofficial table of contents

Section 26a Individual assessment of spouses

(1) ¹ In the case of the individual assessment of spouses, each spouse shall be attributed the income which it relates to. ² Income of a spouse is not to be attributed in part to the other spouse solely because the spouse has participated in obtaining the income. (2) ¹ Special expenditure, exceptional charges and the tax reduction according to § 35a shall be attributed to the spouse who has carried out the expenses economically. ² They shall be deducted in each case at the same time as the spouse's request. ³ The application of the spouse, who has carried out the expenses economically, shall be sufficient in duly substantiated cases. ⁴ Article 26 (2), third sentence shall apply. (3) Application of § 10d in the case of the transition from the individual assessment to the condisposition and from the condisposition to the individual assessment between two predisposition periods, if both Spouses are subject to unbalanced losses, which is governed by the Federal Government's legal regulation with the consent of the Bundesrat.

Footnote

(+ + + § 26a: For application cf. § 52 + + +) Unofficial table of contents

Section 26b Merger of spouses

In the case of spouse, the income received by the spouses shall be counted together, the spouses shall be jointly attributed and, unless otherwise specified, the spouses shall then be jointly considered as taxable persons. is treated.

Footnote

§ 26b (F. 16.4.1997 and ff. F.): In accordance with Article 3 (1) of the GG, the decision formula is incompatible with Article 3 (1). BVerfGE v. 7.5.2013 I 1647 (2 BvR 909/06, 2 BvR 1981/06, 2 BvR 288/07) Unofficial table of contents

§ 27 (omitted)

- Unofficial table of contents

Section 28 Taxation in the case of continued goods

In the case of a continued community of goods, income falling within the total good shall be considered to be the income of the surviving spouse, if the surviving spouse is subject to unlimited tax. Unofficial table of contents

§ § 29 and 30 (omitted)

IV.
Rate

Unofficial table of contents

§ 31 Family performance compensation

¹ The tax exemption of an income amount equal to the minimum subsistency level of a child, including the needs for care and education, shall be exempted in the entire assessment period either by the allowances referred to in Article 32 (6) or by child benefit in accordance with Section X. ² To the extent that the child benefit is not required for this purpose, it serves to promote the family. ³ In the current calendar year, child benefit is paid as a tax allowance per month. ⁴ If the right to child benefit for the entire assessment period does not complete the tax exemption provided for in the first sentence, the allowances under section 32 (6) of the income tax will therefore be deducted from the tax on income tax , the collective income tax determined by the deduction of these allowances shall be increased by entitlement to child benefit for the entire assessment period; in the case of non-conquered parents, the child allowance shall be paid in the amount of the Child allowance set. ⁵ Sentence 4 shall apply in accordance with the benefits provided for by the child allowance in accordance with § 65. ⁶ If, according to foreign law, there is a right to benefits for children, this is not taken into account insofar as it exceeds the domestic child benefit. Unofficial table of contents

§ 32 Children, free allowances for children

(1) Children are

1.

in the first degree with the taxable children,

2.

Care children (persons with whom the taxable person is linked by a family-like volume calculated for a longer period, provided that he has not included them in his household for the purpose of employment, and the care and care ratio of the persons responsible for the care of the taxpayer is Parents no longer exist).

(2) ¹ If an assumed child continues to have a child relationship with the birth parents, it must be taken into account as a child of the child as a child. ² If a child in the first degree with the taxable person is at the same time a foster child, it must be taken into account primarily as a foster child. (3) A child shall be born in the calendar month in which it was born alive and in each subsequent calendar month. the beginning of which is the 18. Life year has not been completed. (4) ¹ A child, the 18. Year of age shall be taken into account when it is

1.

not yet the 21. is completed, is not in an employment relationship and is registered as a job seeker with an agency for work in Germany, or

2.

not the 25. has been completed and has been completed

a)

is trained for a profession, or

b)

is situated in a transitional period of not more than four months, between two stages of training or between a training section and the payment of a legal service or civil service, a duty free from the duty of defence or civil service. Work as a development worker or as a service provider abroad pursuant to Section 14b of the Civil Service Act or the voluntary service pursuant to Section 58b of the Soldatengesetz (Soldatengesetz) or the performance of a voluntary service in the sense of the (d), or

c)

vocational training cannot start or continue in the absence of training places, or

d)

a voluntary social year or a voluntary ecological year as defined in the Youth Voluntary Service Act or a voluntary service within the meaning of Regulation (EU) No 1288/2013 of the European Parliament and of the Council of 11 December 2013 on the establishment of 'Erasmus +', the Union's programme for education, training, youth and sport, and repealing Decisions No 1719 /2006/EC, No 1720 /2006/EC and No 1298 /2008/EC (OJ L 145, 31.5.2001, p. 50) or any other service abroad within the meaning of § 5 of the Federal Voluntary Service Act or a development-policy voluntary service "weltwärts" within the meaning of the directive of the Federal Ministry for Economic Affairs and Development Cooperation and development of 1 August 2007 (BAnz. 1297) or a volunteer service of all generations within the meaning of § 2 (1a) of the Seventh Book of the Social Code or an International Youth Voluntary Service within the meaning of the Directive of the Federal Ministry for Family Affairs, Senior Citizens, Women and youth of 20 December 2010 (GMBl p. 1778) or a federal volunteer service within the meaning of the Federal Voluntary Service Act (Bundesvoluntary Service Act), or

3.

because of physical, mental or mental disabilities, is unable to entertain themselves; the condition is that the disability should be completed before the 25. Year of life has occurred.

² After completion of initial vocational training or initial studies, a child shall be taken into account in the cases referred to in sentence 1 (2) only if the child does not pursue gainful employment. ³ A gainful employment with up to 20 hours of regular weekly working time, a training service ratio or a minor employment relationship within the meaning of § § 8 and 8a of the Fourth Book of Social Code are harmless. (5) ¹ In the cases referred to in the first sentence of paragraph 4, point 1 or point 2 (a) and (b), a child shall:

1.

the legal protection service or civil service, or

2.

has voluntarily committed itself to military service for the duration of not more than three years, instead of the statutory basic service, or

3.

has exercised an activity as a development aid worker within the meaning of Article 1 (1) of the Development Helpers Act, which has been exempted from the legal defence service or civil service;

for a period of time corresponding to the duration of these services or the activity, at most for the duration of the domestic legal service or in the case of recognised conscientic objectors for the duration of the national civil service over the 21. or 25. Year of life. ² If the statutory defence service or civil service is carried out in a Member State of the European Union or a State to which the Agreement on the European Economic Area applies, the duration of that service shall be the decisive factor. ³ The second and third sentences of paragraph 4 shall apply accordingly. (6) ¹ For each child of the taxable person to be taken into account, an allowance of EUR 2 256 for the child's existence minimum (child allowance) and an allowance of EUR 1 320 shall be paid for the income tax for each child of the taxable person to be taken into account. Child care and education or training needs deducted from income. ² In the case of spouses who are subject to income tax in accordance with § § 26, 26b, the amounts shall be doubled in accordance with the first sentence if the child is in a child-to-child relationship with both spouses. ³ The amounts referred to in the second sentence shall also be payable to the taxable person if:

1.

the other parent is deceased or is not subject to unlimited income tax, or

2.

the taxable person alone has accepted the child or the child is only in a care-care relationship with him.

⁴ In the case of a child who is not subject to an unlimited income according to § 1 (1) (1) or (2)), the amounts under sentences 1 to 3 may be deducted only if they are necessary and appropriate in accordance with the circumstances of his State of residence. ⁵ For each calendar month in which the conditions for an allowance under the first sentences of 1 to 4 are not met, the amounts referred to therein shall be reduced by one twelfth. ⁶ By way of derogation from the first sentence, in the case of an unlimited income-taxable parent who does not have the conditions laid down in the first sentence of Article 26 (1), at the request of one of the parents, the child allowance payable to the other parent shall be applied to him. if, but not the other parent, he or she is essentially in line with the child's maintenance obligation for the calendar year, or if the other parent is not subject to a lack of performance, the parent is not subject to maintenance obligations. ⁷ A transfer in accordance with the sixth sentence shall be made for periods of time for which maintenance benefits are paid in accordance with the Maintenance Advance law. ⁸ In the case of underage children, the allowance for the care and education or training needs of the parent who is not registered in the home of the child shall be transferred to the parent at the request of the other parent if he/she is Parents do not have the requirements of § 26 (1) sentence 1. ⁹ A transfer in accordance with sentence 8 shall be excluded if the transfer is contradicted because the parent, in which the child is not registered, carries child care costs or regularly takes care of the child in a non-essential extent. ¹⁰ The allowances to be paid to the parents under sentences 1 to 9 may also be transferred, on request, to a part of the boot or a grandparent if the child has included the child in his or her household or if he/she is subject to a maintenance obligation is subject to the child. ¹¹ The transfer according to sentence 10 may also be carried out with the consent of the eligible parent, which can only be revoked for future calendar years.

Footnote

(+ + + § 32: For application, see § 52 + + +)
(+ + + § 32: For application, see Section 52a (14) + + +) Unofficial table of contents

§ 32a Income Tax Tariff

(1) ¹ The rate of income tax in the investment period 2015 is based on the taxable income. ² Subject to § § 32b, 32d, 34, 34a, 34b and 34c, it shall be in euro for taxable income in each case.

1.

up to EUR 8 472 (basic allowance): 0;

2.

from 8 473 Euro to 13 469 Euro: (997, 6-y + 1 400)-y;

3.

from 13 470 Euro to 52 881 Euro: (228, 74-z + 2 397)-z + 948,68;

4.

from EUR 52 882 to EUR 250 730: 0, 42-x-8 261,29;

5.

from EUR 250 731 to: 0, 45-x-15 783,19.

³ The size "y" is a ten-thousandth of the part of the taxable income to be taxed over a full euro amount, which exceeds the basic free amount. ⁴ The size "z" is a ten-thousandth of the part of the taxable income to be taxed rounded to a full euro amount of the EUR 13 469 million. ⁵ The size "x" is the taxable income to be taxed on a full euro amount. ⁶ The resulting tax amount shall be rounded off to the next full euro amount. (2) to (4) (omitted) (5) In the case of spouses who are subject to income tax in accordance with § § 26, 26b, the collective income tax shall be subject to the following conditions: Sections 32b, 32d, 34, 34a, 34b and 34c shall be equal to two times the amount of the tax payable for half of their jointly taxable income as referred to in paragraph 1. (6). ¹ The procedure referred to in paragraph 5 shall also apply to the calculation of the rate of income tax on taxable income

1.

in the case of a widowed taxable person for the assessment period following the calendar year in which the spouse has died, if the taxable person and his/her deceased spouse, at the time of his death, are subject to the conditions laid down in Article 26 (1) the first sentence,

2.

in the case of a taxable person whose marriage has been dissolved in the calendar year in which he obtained his income, if in that calendar year:

a)

the taxable person and his/her previous spouse have fulfilled the conditions laid down in the first sentence of Article 26 (1),

b)

that the previous spouse has remarried and

c)

the former spouse and his new spouse also fulfil the conditions laid down in Article 26 (1) sentence 1.

² The prerequisite for the application of the first sentence is that the taxable person is not assessed individually for personal income tax in accordance with § § 26, 26a.

Footnote

(+ + + § 32a para. 1 (FG). 2015 -07-23): For application see § § 52 (32a) sentence 1 and 2 (F. 2015 -07-16) + + +)
Section 32a (5) (F. 23.10.2000 ff. F.): In accordance with Article 3 (1) of the GG, the decision formula is incompatible with Article 3 (1). BVerfGE v. 7.5.2013 I 1647 (2 BvR 909/06, 2 BvR 1981/06, 2 BvR 288/07) Unofficial table of contents

Section 32b Progressive reservation

(1) ¹ Has a temporarily or throughout the entire assessment period unlimited taxable persons or a limited taxable person, to which § 50 (2), second sentence, point 4 shall apply,

1.

a)

Unemployment benefit, partial unemployment benefit, subsidies for pay, short-time allowance, insolvency, transitional allowance under the Third Book of Social Code; insolvency allowance granted to a third party in accordance with Section 170 (1) of the Third Book of the Social Code, is to be attributed to the worker,

b)

Sickness benefit, maternity benefit, injury-benefit, transitional allowance or comparable pay-replacement benefits according to the Fifth, Sixth or Seventh Book of the Social Code, the Reichsversicherungsordnung, the Law on the Health Insurance of Farmers, or the Second Law on the Health Insurance of Farmers,

c)

Maternity allowance, allowance for maternity benefit, special assistance under the Maternity Protection Act and the grant of employment prohibitions for the period before or after a period of maternity leave and for the day of maternity leave after parental leave after civil servants ' legislation,

d)

Unemployment benefit under the Soldatenpensions Act,

e)

Compensation for loss of earnings under the Infection Protection Act of 20 July 2000 (BGBl. 1045),

f)

supply sickness benefit or transitional allowance according to the Federal Supply Act,

g)

in accordance with Article 3 (28), tax-free increases or surcharges,

h)

Dismissal compensation according to the maintenance insurance act,

i)

(dropped)

j)

Parental allowance according to the Federal Elternary and Parental Leave Act,

k)

in accordance with Article 3 (2) (e), tax-free benefits if comparable benefits in public cash registers in accordance with points (a) to (j) are subject to the advance reservation, or

2.

foreign income not subject to the German income tax during the assessment period, except in cases of temporary unrestricted tax liability, including cases regulated in the third sentence of Article 2 (7) of this Regulation, except in cases of non-compliance with the German income tax; income tax-free under any other intergovernmental convention within the meaning of point 4 and which are not subject to the inclusion in the calculation of income tax under this Convention,

3.

income tax-free income under an agreement to avoid double taxation,

4.

Income tax-exempt under any other intergovernmental convention subject to inclusion in the calculation of income tax,

5.

Income which is not taken into account for the purposes of determining the taxable income in the event of the application of § 1 (3) or § 1a or § 50 (2) sentence 2, second sentence, in the assessment period, because they are not the German income tax or an income tax. Excluded are income which is tax-free under any other intergovernmental agreement within the meaning of point 4 and which, under this Convention, is not subject to the inclusion in the calculation of the income tax,

, a special tax rate shall be applied to the income taxable in accordance with Article 32a (1). ² Sentence 1 (3) shall not apply to income

1.

from another agricultural and forestry establishment situated in a third country,

2.

from a commercial establishment other than that situated in a third country which does not fulfil the conditions laid down in the first sentence of Article 2a (2),

3.

from the rental or lease of immovable property, or in kind, if they are situated in a State other than a third country, or

4.

from the dismissal of ships, provided that they have been used exclusively or almost exclusively in a third country other than a third country, unless they are commercial vessels which:

a)

is handed over by a charterer, or

b)

in a supplier other than a third country, who fulfil the conditions set out in Article 510 (1) of the Commercial Code, or

c)

only temporarily to be temporarily transferred to a third country-based supplier who fulfils the conditions set out in Section 510 (1) of the Commercial Code

, or

5.

from the approach of the lower partial value or the transfer of an asset belonging to an operating assets within the meaning of points 3 and 4.

³ The provisions of Section 2a (2a) and (15b) shall apply mutatily. (1a) Foreign income referred to in paragraph 1 (3) directly related to an unlimited taxable person shall also apply to foreign income which is an organ-based company within the meaning of paragraph 1 of this Article. § 14 or § 17 of the Corporate Tax Act and which are tax-free under an agreement to avoid double taxation, in the ratio in which the unrestricted taxable person is subject to the income of the organ company. to the total income of the organ company in the assessment period, (2) ¹ The special rate referred to in paragraph 1 shall be the rate of taxation which results if the income tax to be taxed in accordance with Article 32a (1) is increased or reduced in the calculation of the income tax in order to:

1.

in the case referred to in paragraph 1, point 1, the sum of the benefits after deduction of the worker's lump sum (Article 9a, first sentence, point 1), insofar as it is not deductible in the determination of the income from non-self-employed work;

2.

in the case referred to in paragraph 1 (2) to (5), the income referred to in that paragraph, taking into account the exceptional income contained in that paragraph, with one fifth. ² In the determination of the income in the case referred to in paragraph 1 (2) to (5)

a)

the worker's lump sum (Article 9a, first sentence, point 1 (a)) shall be deducted in so far as it is not deductible in the determination of the income from non-self-employed work;

b)

Advertising costs shall be deducted only in so far as, together with the advertising costs deductible from the determination of the income from non-self-employed work, they exceed the worker's lump sum (Article 9a, first sentence, point 1 (a));

c)

in the case of the determination of the profit referred to in Article 4 (3), the cost of the acquisition or production of the assets of the round-robin shall be at the time of the inflow of the proceeds of disposal or, in the case of withdrawal at the time of collection, as operating expenditure. consideration. ² The fifth sentence of Article 4 (3) shall apply accordingly.

(3) ¹ The institutions of the social benefits referred to in paragraph 1 (1) shall have the data relating to the benefits granted in the calendar year and the duration of the benefit period for each recipient until 28 February of the following year in accordance with the officially prescribed period of validity of the Data record to be transmitted by officially certain remote data transmission in so far as the services are not to be shown on the wage tax certificate (§ 41b, paragraph 1, second sentence, point 5); § 41b (2) and § 22a (2) apply accordingly. ² The recipient of the services shall be informed accordingly and shall be informed of the tax treatment of these services and of his tax declaration obligation. ³ In the cases of § 170 (1) of the Third Book of the Social Code, the recipient of the insolvency money paid out to third parties is the employee who has transferred his right to pay his/her work pay.

Footnote

(+ + + § 32b (1): For application, see § 52 + + +) Unofficial table of contents

§ 32c (omitted)

Unofficial table of contents

Section 32d Special tax rate for income from capital assets

(1) ¹ Income tax on income from capital assets, which do not fall under Article 20 (8), is 25 percent. ² The tax in accordance with the first sentence shall be reduced by the foreign taxes which are chargeable under the conditions laid down in paragraph 5. ³ In the case of the church tax liability, the tax in accordance with sentences 1 and 2 is reduced by 25 per cent of the church tax which is subject to the capital gains. ⁴ The income tax is thus

	e-4q
	4 + k	.

⁵ "e" is the income determined in accordance with the provisions of § 20, "q" the foreign tax creditable under the conditions of paragraph 5, and "k" of the religious society (religious community) which is responsible for the church tax Church tax rate. (2) Paragraph 1 does not apply

1.

in the case of capital gains within the meaning of Article 20 (1) (4) and (7) and (2), first sentence, points 4 and 7,

a)

if creditors and debtors are persons close to each other, to the extent that the expenses incurred by the debtor in the case of the debtor are operating expenses or advertising costs relating to income which are related to the domestic taxation and § 20 (9) sentence 1, second half-sentence, shall not apply,

b)

if they are paid by a capital company or cooperative to a shareholder who is involved in at least 10 per cent of the company or cooperative. ² This shall also apply where the creditor of the capital gains is a person closely related to the shareholder, or

c)

to the extent that a third party owes the capital gains and this investment is related to a capital transfer to a holding of the creditor. ² This shall apply accordingly when capital is left to

aa)

to a person close to the creditor of the capital gains, or

bb)

a partnership involving the creditor of the capital gains or of a person close to that person as a co-contractor; or

cc)

to a capital company or a cooperative in which the creditor of the capital gains or a person close to that person is involved in at least 10 per cent;

provided that the third party has access to the creditor or a person close to the creditor. ³ A link shall be assumed if the capital investment and the capital transfer are based on a single plan. ⁴ This is to be expected in particular if the capital transfer is in close temporal relationship with a capital investment or the respective interest rate agreements are linked together. ⁵ However, it is not possible to assume a connection if the interest rate agreements are customary in the market or if the application of paragraph 1 in the case of a taxable person does not lead to any advantage. ⁶ The provisions of sentences 1 to 5 shall apply in accordance with the provisions of the first sentence of Article 2 (1) (4), (4), (6) and (7) of the creditors of the capital gains.

² In this regard, § 20 (6) and (9) shall not apply;

2.

for capital gains within the meaning of Article 20 (1) (6) sentence 2. ² In this respect, § 20 (6) shall not apply;

3.

on application for capital gains within the meaning of Article 20 (1) (1) and (2), from a holding in a capital company, where the taxable person is directly or indirectly responsible for the assessment period for which the application is made for the first time

a)

At least 25 per cent of the capital company is involved, or

b)

At least 1 per cent of the capital company is involved and professionally active for the same.

² In this regard, § 3 (40) sentence 2 and § 20 (6) and (9) shall not apply. ³ The application shall be valid for the first time in respect of the assessment period for which it has been submitted. ⁴ It shall be submitted at the latest together with the income tax return for the respective assessment period and shall continue to apply as long as it is not withdrawn, including for the following four assessment periods, without re-opening the application requirements. is evidence. ⁵ The declaration of revocation must be sent to the tax office at the latest with the tax return for the assessment period for which the sentences 1 to 4 are no longer to be applied for the first time. ⁶ After a revocation, a renewed application by the taxable person for this participation in the capital company is no longer admissible;

4.

for the purposes of Article 20 (1) (1) and for revenue within the meaning of Article 20 (1) (9), insofar as they have lessened the income of the performing body, this shall not apply in so far as a concealed profit distribution is the income of one of the benefits of the The person who is close to the taxable person has increased and § 32a of the Corporate Tax Act does not apply to the apportionment of this related person.

(3) ¹ Taxable capital gains which are not subject to the capital gains tax are to be disclosed by the taxable person in his income tax return. ² For these capital gains, the collective income tax shall be increased by the amount determined in accordance with paragraph 1. (4) The taxable person may, with the income tax return for capital gains which have been subject to the capital gains tax, be entitled to a Tax-fixing in accordance with the second sentence of paragraph 3, in particular in the case of a non-fully-exhausted saver-lump sum, an application of the replacement assessment basis in accordance with § 43a (2) sentence 7, a not yet within the scope of Section 43a (3) the loss or loss of a loss referred to in Article 20 (6) and not yet for the purpose of verifying the amount of foreign taxes, the reason or the amount of the tax, or the application of the third sentence of paragraph 1, apply. (5) ¹ In the cases referred to in paragraphs 3 and 4, in the case of unrestricted taxable persons who are subject to foreign capital gains in the State from which the capital gains originate, a tax corresponding to the German income tax is used which shall be subject to the following conditions: Foreign capital gains fixed and paid and foreign tax, which was paid for a reduction claim, but a maximum of 25 per cent foreign tax on the individual capital income, to be applied to the German tax. ² In so far as an agreement to avoid double taxation provides for the application of a foreign tax, including a tax on the German tax, which is deemed to be paid, the first sentence shall apply accordingly. ³ Foreign taxes are to be charged only up to the level of the German tax deducted from the capital gains referred to in the first sentence of the first sentence in the respective assessment period. (6) ¹ At the request of the taxable person, instead of the application of paragraphs 1, 3 and 4, the capital income determined in accordance with § 20 shall be added to the income referred to in § 2 and subject to the collective income tax if this is to a lesser extent Income tax, including surcharge taxes, leads (Favourable examination). ² Paragraph 5 shall apply with the proviso that the foreign taxes determined in accordance with this provision are to be charged to the additional collective income tax, which is attributable to the capital income which is added. ³ The application may only be made in a uniform manner for all the capital gains for the respective assessment period. ⁴ In the case of consented spouses, the application may only be made for all the capital gains of both spouses.

Footnote

(+ + + § 32d: For application see § 52 + + +)
(+ + + § 32d: For application see Section 52a (15) + + +) Unofficial table of contents

Section 33 Extraordinary charges

(1) A taxable person is inevitably subject to greater expenditure than the vast majority of taxable persons of equal income, equal assets and family stands (exceptional burden), at the request, the income tax is reduced by deducting from the total amount of income the part of the expenses exceeding the amount of the tax payable to the taxable person (paragraph 3). (2) ¹ Expenses are inevitably incurred by the taxpayer if he/she cannot escape them for legal, actual or moral reasons and insofar as the expenses are necessary in the circumstances and a reasonable amount of money is not available. . ² Expenses relating to the operating expenses, advertising costs or special expenses shall not be considered; this shall apply to expenses within the meaning of Article 10 (1) (7) and (9) only to the extent that they can be deducted as special expenses. ³ Expenses incurred by dietary meals cannot be taken into account as an exceptional burden. ⁴ Expenses for the management of a legal dispute (process costs) are excluded from the deduction, unless it is expenses without the taxpayer's risk of losing his livelihood and his life-necessary Need not be able to satisfy the needs of the usual environment. (3) ¹ The reasonable burden is











for a total amount the future up to 15 340 EURover 15 340 EUR to 51 130 EURover 51 130 EUR

1.	in the case of taxable persons who do not have children and where the income tax is
	(a) in accordance with Article 32a (1)	5	6	7
	(b) in accordance with § 32a paragraph or 6 (splicing) is to be calculated;	4	5	6
2.	for taxable persons with
	(a) a child or two children,	2	3	4
	(b) three or more children	1	1	2
		Percent of the total amount of income.

² The children of the taxable person are those for which he is entitled to a free amount according to § 32 Paragraph 6 or to child benefit. (4) The Federal Government is authorized to provide the details of the proof by means of a legal regulation with the consent of the Federal Council. of the expenditure referred to in paragraph 1. Unofficial table of contents

§ 33a Extraordinary burden in special cases

(1) ¹ If a taxable person's expenses for the maintenance and the possible vocational training of a person liable to pay the taxable person or his spouse are subject to the law, the income tax shall be the subject of the application. reduced by deducting expenses of up to EUR 8 472 in the calendar year from the total amount of the income. ² The maximum amount referred to in the first sentence shall be increased by the amount of the contributions paid in respect of the security of the dependants in the respective assessment period referred to in Article 10 (1) (3); this shall not apply to the sick and the sick; and Care insurance contributions which are already to be applied in accordance with § 10 (1) (3) sentence 1. ³ The person legally dependent is a person who, in his/her subsists, is subject to a reduction of certain domestic public funds, with regard to the maintenance of the taxable person. ⁴ The condition is that neither the taxable person nor any other person is entitled to an allowance pursuant to § 32 (6) or to child benefit for the person who is being held, and that the person who is being held does not possess any or only a small amount of property; The appropriate domestic property within the meaning of Section 90 (2) (8) of the Twelfth Book of the Social Code remains unaccounted for. ⁵ Where the person who is being held has other income or references, the sum of the amounts determined in accordance with the first and second sentences shall be reduced by the amount by which these income and deductions exceed the amount of EUR 624 in the calendar year, and by the amount of the amount determined by the person concerned by the amount of the income and the deductions from the amount of the income received the person withheld as a training aid from public funds or from funding bodies receiving public funds for this purpose; the references also include tax-free profits in accordance with § § 14, 16 (4), § 17 (1) (1) (a) 3 and § 18 (3), which are subject to tax-free income pursuant to Article 19 (2), and Special depreciation and increased offsets in so far as they exceed the highest possible dislocations for wear according to § 7. ⁶ If the person held is not subject to unlimited income tax, expenses may be deducted only to the extent that they are necessary and proportionate in accordance with the conditions of the State of residence of the person held, but at the most, the The amount resulting from the rates 1 to 5; whether the taxable person is legally obliged to pay is to be assessed according to domestic standards. ⁷ If the expenses for an entertaining person are borne by a number of taxable persons, each of the part of the resulting amount shall be deducted which corresponds to its share in the total amount of the benefits. ⁸ Amounts not denominated in euro shall be converted in accordance with the reference rate announced by the European Central Bank at the end of September of the year prior to the assessment period. ⁹ The condition for deduction of expenses is the indication of the assigned identification number (§ 139b of the Tax Code) of the person held in the tax return of the maintenance provider, if the person holding the unrestricted or unrestricted person is the person who is not is subject to limited tax liability. ¹⁰ For these purposes, the person held is obliged to inform the maintenance provider of their assigned identification number (§ 139b of the Tax Code). ¹¹ If the person holding this obligation does not comply with this obligation, the maintenance provider shall be entitled to ask the identification number of the person under the responsibility of the financial authority responsible for him. (2) ¹ In order to meet the special needs of a child who is in vocational training and is located at the end of his/her life and is entitled to an allowance pursuant to § 32 (6) or child benefit, the taxable person may enter a free amount in the Amount of 924 euros per calendar year from the total amount of the income. ² In the case of a child who is not subject to unlimited income, the above amount shall be reduced in accordance with the provisions of the sixth sentence of paragraph 1. ³ If a number of taxable persons for the same child meet the conditions set out in the first sentence, the total amount of the allowance may be deducted only once. ⁴ In principle, half of the deduction amount shall be allocated to each parent in accordance with sentences 1 and 2. ⁵ At the joint request of the parents, another division is possible. (3) ¹ For each full calendar month in which the conditions referred to in paragraphs 1 and 2 have not been fulfilled, the amounts referred to therein shall be reduced by one twelfth each. ² Personal income and deductions of the person held under paragraph 1, which are attributable to these calendar months, shall not reduce the maximum amount discounted in accordance with the first sentence. ³ Grants awarded to the person referred to in paragraph 1 shall only be subject to the maximum amount of the calendar months for which they are intended. (4) In the cases referred to in paragraphs 1 and 2, account may be taken of the provisions of the provisions of these Rules. The expenses incurred by the taxable persons shall not be subject to a tax reduction pursuant to section 33.

Footnote

(+ + + § 33a (1): For application, see § 52 + + +) Unofficial table of contents

§ 33b amounts of lump sum for disabled persons, survivors and carers

(1) ¹ In view of the expenditure on aid in the case of ordinary and regular daily life, care and increased laundry requirements, disabled persons may, under the conditions set out in paragraph 2, be replaced by A tax reduction according to § 33 of a lump sum as referred to in paragraph 3 (disability-lump sum). ² The right to vote can only be exercised in a uniform manner for the mentioned expenses in the respective assessment period. (2) The lump sums are obtained

1.

disabled persons whose degree of disability is determined at least 50;

2.

disabled persons whose degree of disability is found to be less than 50, but not less than 25, if:

a)

the disabled person is entitled to pensions or other current pay because of his disability in accordance with statutory provisions, even if the right to pay is at rest or the right to pay is based on the payment of a capital , or

b)

the disability has led to a permanent impediment to physical mobility or is based on a typical occupational disease.

(3) ¹ The amount of the lump sum depends on the permanent degree of disability. ² As a lump sum is granted for a degree of disability

of 25 and 30	310 Euro,
of 35 and 40	430 euros,
of 45 and 50	570 Euro,
55 and 60	720 Euro,
of 65 and 70	890 Euro,
of 75 and 80	EUR 1 060,
of 85 and 90	EUR 1 230,
of 95 and 100	EUR 1 420.

³ For disabled persons who are helpless within the meaning of paragraph 6, and for blind persons, the lump sum shall be increased to EUR 3 700. (4) ¹ Persons who have been granted an ongoing survivor's pay shall receive a lump sum of 370 euro (survivor's lump sum) upon application if the survivor's pay is paid

1.

in accordance with the Federal Supply Act or any other law which declares the provisions of the Federal Law on the provision of survivors ' pensions to be applicable accordingly, or

2.

in accordance with the rules on statutory accident insurance, or

3.

in accordance with the rules on civil servants, the survivors of an official who has died in the aftermath of a service accident, or

4.

according to the regulations of the Federal Compensation Act on compensation for damage to life, body or health.

² The lump sum shall be granted even if the right to pay is based or the right to the deductions has been found by the payment of a capital. (5) ¹ Where the amount of the handicapped person or the survivor's lump sum is payable to a child for which the taxable person is entitled to a free amount pursuant to Article 32 (6) or to child benefit, the lump sum shall be paid on application to the taxable person if the child does not take advantage of it. ² In principle, the lump sum is to be divided in principle on both parents, unless the child allowance has been transferred to the other parent. ³ At the joint request of the parents, another division is possible. ⁴ In such cases, there is no entitlement to a tax reduction according to § 33. (6) in respect of expenses for which the handicapped person is subject to a lump sum. ¹ Because of the exceptional burdens on a taxable person by caring for a person who is not only temporarily helpless, he can pay a lump sum of 924 euros in the calendar year instead of a tax reduction in accordance with § 33 if it does not receive any revenue for it. ² This revenue does not include the care allowance received from the parents of a disabled child for that child. ³ Helpless in the sense of sentence 1 is a person, if for a number of frequently and regularly recurring directions to secure their personal existence at the end of each day foreign aid is constantly required. ⁴ These conditions shall also be met if the assistance is required in the form of supervision or guidance on the directions referred to in the third sentence, or if the aid does not have to be provided in a permanent manner, but a permanent aid shall be provided for: Willingness to help is required. ⁵ The condition is that the taxable person shall carry out the care in person either in his home or in the home of the person in need of care, and that this apartment is situated in a Member State of the European Union or in a Member State to which the person concerned is responsible. Agreement on the European Economic Area. ⁶ If a person in need of care is cared for by a number of taxable persons during the assessment period, the lump sum shall be divided according to the number of caregivers in which the conditions of the sentences 1 to 5 are met. (7) The Federal Government is authorized to: , by means of a regulation with the consent of the Federal Council, to determine how to demonstrate that the conditions for the use of the lump sums are met.

Footnote

(+ + + § 33b: For application see § 52 + + +) Unofficial table of contents

Section 34 Non-ordinary income

(1) ¹ Where the income to be taxed includes extraordinary income, the income tax evasive on all extraordinary income related to the apportionment period shall be calculated in accordance with the rates 2 to 4. ² The income tax to be used for extraordinary income is five times the difference between the income tax on the income to be taxed (leaded to taxable income) reduced by these income and the income tax. the income tax for the remaining taxable income plus one fifth of these income. ³ If the remaining taxable income is negative and the taxable income is positive, the income tax is five times the income tax leaking to one fifth of the income to be taxed. ⁴ The rates 1 to 3 shall not apply to extraordinary income within the meaning of paragraph 2 (1) if the taxable person applies to those income in whole or in part (6b) or (6c). (2) Extraordinary income shall only be considered:

1.

Capital gains within the meaning of § § 14, 14a (1), § § 16 and 18 (3) with the exception of the taxable part of the capital gains, which are partially tax-exempt pursuant to § 3 (40) (b) in conjunction with Section 3c (2);

2.

Compensation within the meaning of Section 24 (1);

3.

Remuneration for use and interest within the meaning of Section 24 (3), in so far as they are repaid for a period of more than three years;

4.

Remuneration for multi-annual activities; a multi-annual activity, insofar as it extends over at least two assessment periods and covers a period of more than 12 months.

(3) ¹ By way of derogation from paragraph 1, where the income to be taxed includes exceptional income within the meaning of paragraph 2, point 1, it may apply to the part of that extraordinary income, which shall be the sum of EUR 5 million. , if the taxable person does not exceed the age of 55, income tax will be calculated on the basis of a reduced tax rate. He or she has completed his/her life year or if he is permanently incapaciated in the social insurance law sense. ² The reduced rate is 56% of the average tax rate which would be granted if the collective income tax is to be calculated on the basis of the total taxable income plus the income subject to the advance reservation. would be at least 14 percent. ³ Subject to the provisions of paragraph 1, the general tariff rules shall apply to income taxable by the income referred to in the first sentence (leaded income to be taxed). ⁴ The reduction according to sentences 1 to 3 can only be used once in life by the taxpayer. ⁵ Where the taxable person achieves more than one gain or charge within the meaning of the first sentence in an assessment period, he may apply for the reduction under the rates 1 to 3 only for the benefit of a gain or a profit. ⁶ The fourth sentence of paragraph 1 shall apply accordingly.

Footnote

(+ + + § 34: For application, see § 52 + + +) Unofficial table of contents

Section 34a Favour of the non-withdrawn profits

(1) ¹ If the income to be taxed does not include profits from agriculture, forestry, business or self-employment (Article 2 (1), first sentence, points 1 to 3) within the meaning of paragraph 2, the income tax on such profits shall be limited to: to calculate the taxable person's application in whole or in part with a tax rate of 28.25%; this shall not apply where the profits of the free amount pursuant to § 16 (4) or the tax reduction pursuant to § 34 (3) are used or it is not applicable. is a profit within the meaning of Section 18 (1) (4). ² The application in accordance with the first sentence shall be submitted separately for each holding or co-enterprise share for each assessment period to the tax office responsible for income taxation. ³ In the case of co-business shares, the taxable person may only make the application if his share of the profit determined in accordance with § 4 (1) sentence 1 or § 5 is more than 10 percent or exceeds 10 000 euros. ⁴ The application may be completely or partially withdrawn by the taxable person until the income tax rate for the next assessment period is indisputable; the income tax notice must be amended accordingly. ⁵ The fixing period does not expire in this respect before the fixing period for the next assessment period has expired. (2) The non-withdrawn profit of the holding or the share of the company is the one determined in accordance with § 4 (1) sentence 1 or § 5 Profit is reduced by the positive balance of the deprivation and deposits of the marketing year. (3) ¹ The amount of the beneficiary shall be the profit at the request of the beneficiary during the assessment period referred to in the first sentence of paragraph 1. ² The amount of the eligibility of the assessment period, reduced by the amount of the tax burden referred to in paragraph 1 and the amount of solidarity surcharge thereon, shall be increased by the amount of the previous year liable to be retaxed and the amount of the solidarity surcharge applied to it. the amount of the taxable amount transferred in accordance with paragraph 5, reduced by the amount of the retax referred to in paragraph 4 and the amount transferred to another holding or a share of the business referred to in paragraph 5, retaxable amount, the retaxable amount of the holding or share of the company at the end of the investment period. ³ This is to be determined separately for each holding or part of the enterprise each year. (4) ¹ If the positive balance of the rates and deposits of the marketing year in the case of a holding or a share of the company exceeds the profit determined in accordance with Article 4 (1), first sentence, or § 5 (amount of after-tax), subject to paragraph 5, a post-tax where, at the end of the previous assessment period, a post-taxable amount has been determined in accordance with paragraph 3. ² The income tax on the post-tax amount is 25 percent. ³ The amount of the additional tax is to be reduced by the amounts taken for the inheritance tax (gift tax) on the occasion of the transfer of the holding or the share of the entreplees. (5) ¹ The transfer or transfer of an estate pursuant to § 6 (5) sentence 1 to 3 shall lead under the conditions set out in paragraph 4 to post-taxation. ² A post-tax shall not take place where the taxable person requests, the amount of retaxable amount equal to the carrying amount of the transferred or transferred assets, but not more than the amount of the amount of the retax which the taxable person has to pay for the amount of the goods transferred or transferred. Transfer or transfer of the assets would have been caused to transfer to the other holding or share of the co-business. (6) ¹ A post-taxation of the taxable amount referred to in paragraph 4 shall be carried out

1.

in the case of the sale or abandonment of operations within the meaning of sections 14, 16 (1) and (3) and 18 (3),

2.

in the case of the introduction of a holding or a share of a business in a capital company or a cooperative, and in the cases of the change in the form of a personal company in a capital company or cooperative,

3.

if the profit is no longer determined in accordance with § 4 (1) sentence 1 or § 5, or

4.

if the taxable person requests this.

² In the cases referred to in points 1 and 2, the income tax due under paragraph 4 shall, at the request of the taxable person or his successor in law, be subject to regular instalsals for a period not exceeding ten years from the date of the first entry into force of the first Susceptibility to hours without interest, if their early recovery would be associated with substantial hardship for the taxable person. (7) ¹ In the case of the free transfer of a holding or a share of the company pursuant to § 6 (3), the legal successor shall continue the amount liable to be subject to the taxable amount. ² In the case of the introduction of a holding or a share of the company to book values in accordance with § 24 of the Conversion Tax Act, the amount of the retaxable amount determined for the operation or the share of the co-entreptitious company shall be transferred to the new (8) Negative income may not be compensated for with reduced taxable profits as defined in the first sentence of paragraph 1; they may not be deducted in accordance with § 10d. (9) ¹ The tax office responsible for income taxation is responsible for the adoption of the notice of arrest on the amount to be taxed under the tax. ² The notice of arrest can only be attacked in so far as the amount of the retaxable amount has changed in relation to the amount of the previous year liable to be retaxed. ³ The separate findings as set out in the first sentence can be linked to the income tax decision. (10) ¹ Where income from agriculture, forestry, industrial operations or self-employment is to be determined separately in accordance with Article 180 (1) (2) (a) or (b) of the Tax Code, the amount of the revenue and deposits, as well as the amount of the income, shall also apply to the The determination of the tax bases required under paragraphs 1 to 7 shall be determined separately. ² The tax office, which is responsible for the separate determination in accordance with Section 180 (1) (2) of the Tax Code, is responsible for the separate findings in accordance with the first sentence. ³ The separate findings as set out in the first sentence may be linked to the determination in accordance with Section 180 (1) (2) of the German Tax Code. ⁴ The period of notice for the separate determination referred to in the first sentence does not expire before the expiry of the period of determination for the determination in accordance with Section 180 (1) (2) of the Tax Code. (11) ¹ The decision to determine the amount of the taxable amount subject to the taxable person shall be adopted, repealed or amended in so far as the taxable person makes an application in accordance with paragraph 1 or shall withdraw it in whole or in part and the person concerned shall Change the tax base in the income tax notice. ² This shall apply accordingly if the decree, the cancellation or modification of the income tax rate is not subject to a lack of tax effect. ³ The period of notice shall not expire before the period of detention for the period of assessment has expired, at the conclusion of which the amount of the holding or the co-entreponment subject to which the taxable person is liable to be subject to the taxable amount is to be determined separately.

Footnote

(+ + + § 34a: For application see § 52 + + +) Unofficial table of contents

Section 34b Tax rates on income from exceptional timber use

(1) Extraordinary wood uses are

1.

Wood uses which have been made for reasons of economic or state economic activity. ² They are available only in so far as they are caused by legal or regulatory coercion;

2.

Use of wood as a result of force majeure (calamity uses). ² They are caused by ice, snow, wind gusts or wind, earthquakes, mountain ruts, insect repellent, fire or by natural events with similar consequences. ³ This does not include the damage that occurs regularly in the forestry sector.

(2) ¹ In order to determine the income from exceptional use of wood, the revenue of all uses of timber shall be deducted from the operating expenditure in fact related to the proceeds of the use of timber. ² The result, as determined in accordance with the first sentence, shall be divided into the ordinary and exceptional types of wood use, in which the exceptional use of wood for the entire use of wood is to be found. ³ The quantities of timber sold during the marketing year shall be decisive in the case of a profit or loss determination by operating capital. ⁴ In the case of a profit determination in accordance with the principles laid down in Article 4 (3), the quantities of timber used shall be based on the quantities of revenue which are the basis of the revenue received during the marketing year. ⁵ The rates 1 to 4 apply to removed timber. (3) Income tax is calculated on the basis of the income derived from exceptional use of timber within the meaning of paragraph 1.

1.

after half of the average rate of taxation which would exist if the collective income tax were to be calculated on the basis of the total taxable income plus the income subject to the advance reservation;

2.

after half the tax rate of point 1, in so far as they exceed the rate of use (Section 68 of the Income Tax Implementing Regulation).

(4) Income from extraordinary wood uses shall be recognised only if:

1.

the quantity of wood sold or withdrawn during the marketing year has been established separately in accordance with regular and exceptional use of wood; and

2.

Damage caused by force majeure shall be notified immediately after the failure of the competent financial authority has been established and, after the processing has been carried out, it shall be demonstrated

(5) The Federal Government is empowered to do so by means of a regulation with the consent of the Federal Council

1.

to regulate tax rates, by way of derogation from paragraph 3, for an economic year for objective reasons of equity,

2.

to regulate the application of Section 4a of the Forestry Compensatory Act for a marketing year for factual reasons of equity,

if there are special damage events as referred to in paragraph 1 (2) and a restriction on the incidence (§ 1 (1) of the Forestry Compensation Act) has not been ordered.

V.
Tax reductions

1.
Tax reduction for foreign income

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§ 34c

(1) ¹ In the case of unrestricted taxable persons who, with foreign income in the State from which the income comes, are used for a tax corresponding to the German income tax, the amount fixed and paid and the amount of the tax paid shall be Reduced rate of foreign tax to be applied to the German income tax, which is attributable to the income from that State; this does not apply to income from capital assets, to which § 32d (1) and (3) to (6) applies. ² The German income tax on the foreign income in accordance with the first sentence of the first half-sentence must be determined in such a way that the income tax to be taxed, including foreign income, is determined by the provisions of § § § § § § § § § § § § § § § § § § § § § § § § § § § § § 32a, 32b, 34, 34a and 34b is to apply the average tax rate on foreign income. ³ In the determination of taxable income and foreign income, the income in accordance with the first sentence of the second half-sentence shall not be taken into account; in the determination of foreign income, foreign income shall not be taken into account. shall be taken into account in the State from which they come under the law of which they are not taxed. ⁴ Where a foreign income of the kind referred to in Article 34d (3), (4), (6), (7) and (8) (c) is used to profit from a domestic establishment, the calculation of operating expenditure and operating assets shall be deducted from the income of the domestic establishment concerned by the income of such income underlying revenue in economic terms. ⁵ Foreign taxes are to be calculated only in so far as they are attributable to the income received during the assessment period. (2) Instead of the credit (paragraph 1), the foreign tax is to be deducted upon application in the determination of the income, to the extent that: (3) In the case of unrestricted taxable persons in respect of which a foreign tax cannot be deducted from the income referred to in paragraph 1, because the tax is not the German income tax, or is not levied in the State from which the income was obtained, or Because no foreign income is available, the foreign tax paid and paid and reduced by a reduction claim is deducted from the determination of the income in so far as it does not apply to income earned by the German government. (4) (omitted) (5) The supreme financial authorities of the Länder or the financial authorities appointed by them may, with the approval of the Federal Ministry of Finance, the German foreign income Income tax, whether in whole or in part, or fixed in a lump sum, where it is appropriate for economic reasons, or where the application of paragraph 1 is particularly difficult. (6) ¹ The provisions of paragraphs 1 to 3 shall not apply, subject to the provisions of sentences 2 to 6, where the income comes from a foreign country with which there is an agreement to avoid double taxation. ² In so far as the application of a foreign tax on German income tax is provided for in an agreement to avoid double taxation, the second sentence of the first sentence of paragraph 1 and paragraph 2 shall apply in accordance with the provisions of the agreement. to apply foreign tax; this shall not apply to income to be applied to sections 32d (1) and (3) to (6); whereas, in the case of foreign tax amounts paid in accordance with the agreement, the third sentence of the first sentence of paragraph 1 and paragraph 2 shall not be applied; ³ The third sentence of paragraph 1 shall also apply if the income in the foreign country under the Agreement to avoid double taxation with that State cannot be taxed. ⁴ If, in order to avoid double taxation, an agreement does not cover a tax on the income of that State, paragraphs 1 and 2 shall apply accordingly. ⁵ In the cases referred to in Article 50d (9), paragraphs 1 to 3 and the sixth sentence shall apply accordingly. ⁶ Paragraph 3 shall apply where the State with which an agreement exists to avoid double taxation taxed income which does not originate in that State, unless taxation has its cause in a design, for the economic (7) by means of a legal regulation, provisions may be adopted on the basis of the provisions of the Agreement.

1.

the offsetting of foreign taxes if the foreign income comes from a number of foreign countries,

2.

proof of the amount of foreign taxes fixed and paid,

3.

the consideration of foreign taxes, which are subsequently collected or repaid.

Footnote

(+ + + § 34c: For application cf. § 52 + + +)
(+ + + § 34c Abs 1 to 3 u. 6: For use, see: § 26 Abs 1 KStG 1977 + + +)
(+ + + § 34c Abs 6: For application cf. § 26 Abs 2 KStG 1977 + + +) Unofficial table of contents

Section 34d Foreign income

Foreign income within the meaning of Section 34c (1) to (5) shall be

1.

Income from agricultural and forestry activities carried out in a foreign country (Articles 13 and 14) and income of the kind referred to in points 3, 4, 6, 7 and 8 (c), in so far as they are part of the income from agriculture and forestry;

2.

Income from industrial operations (§ § 15 and 16),

a)

which are obtained by a permanent establishment situated in a foreign country or by a permanent representative acting in a foreign State, and income of the kind referred to in points 3, 4, 6, 7 and 8 (c), insofar as they are trade-related income,

b)

which are obtained from guarantee and Avalcommissions, if the debtor is domicated, management or registered office in a foreign country, or

c)

which are obtained by the holding of own or chartered sea-ships or aircraft from transport between foreign or foreign ports, including income from others with such transport operations -related transport services extending abroad;

3.

Income from self-employment (§ 18), which is or has been or has been carried out in a foreign country, and income of the kind referred to in points 4, 6, 7 and 8 (c), insofar as they are related to the income from self-employment include;

4.

Income from the divestment of

a)

economic goods belonging to the assets of an establishment if the assets are situated in a foreign country;

b)

shares in capital companies, if the company has a management or a registered office in a foreign country;

5.

Income from non-self-employed work (§ 19), exercised in a foreign country, or, without being or has been carried out domestily, is or has been used in a foreign state, and income earned by foreign Public funds are granted with regard to a current or earlier service relationship. ² Income provided by domestic public funds, including the cash registers of the Deutsche Bundesbahn and the Deutsche Bundesbank, with regard to a current or earlier service, shall also be considered to be domestic income when the activity is or has been carried out in a foreign country;

6.

Income from capital assets (§ 20), if the debtor is domicated, management or registered office in a foreign country, or the capital assets are secured by foreign property;

7.

Income from leasing and leasing (§ 21), insofar as the immovable property or the terms of the material have been proven in a foreign country or the rights have been left to use in a foreign state;

8.

other income within the meaning of § 22, if:

a)

the resident, executive or registered office in a foreign country, who is responsible for the performance of the recurrent references,

b)

in the case of private disposal operations, the goods sold are situated in a foreign country,

c)

in the case of income from benefits, including income from benefits within the meaning of Section 49 (1) (9), of the domiciliated residence, management or seat in a foreign country.

2.
Tax reduction on income from agriculture and forestry

Unofficial table of contents

§ 34e (omitted)

2a.
Tax reduction for taxable persons with children in case of increased offsetting for residential buildings or tax benefits for owner-occupied residential property

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§ 34f

(1) ¹ In the case of taxable persons who are entitled to increased dismisses pursuant to § 7b or § 15 of the Berlin Promotion Act, the collective income tax is reduced, reduced by the other tax reductions, with the exception of § § 34g and 35, to Application for the second and each additional child of the taxable person or his/her spouse by 600 German marks. ² prerequisite is:

1.

that the taxable person is able to use the object, in the case of a two-family house, at least one apartment, for own living purposes, or cannot use it for domestic purposes because of the exchange of the work place, and

2.

that the first child, including the first child, is a child within the meaning of section 32 (1) to (5) or 6 (7), who are members of the taxable person's household or who have been included in the period of benefit applicable to the increased offsets, if: this membership has been or has been established in the long term.

(2) ¹ In the case of taxable persons who are entitled to the tax treatment pursuant to § 10e (1) to (5) or § 15b of the Berlin Promotion Act (Berlinförderungsgesetz), the rate of income tax is reduced, reduced by the other tax reductions other than the § § § 10e (1) to (5). 34g, at the request of 512 euro each for each child of the taxable person or his spouse within the meaning of § 32 (1) to 5 or 6 sentence 7. ² The condition is that the child belongs to the taxable person's household or has been included in the period of the tax treatment, if this affiliation is or has been established in the long term. (3) ¹ In the case of taxable persons who benefit from the tax treatment pursuant to § 10e (1), (2), (4) and (5), the rate of personal income tax is reduced, reduced by the other tax reductions, at the request of EUR 512 for each child of the Taxable persons or their spouses within the meaning of § 32 (1) to (5) or 6 (7). ² The condition is that the child belongs to the household of the taxable person or has been included in the period of the tax beneficiary, if this membership is or has been established in the long term. ³ In so far as the amount of the tax reduction referred to in the first sentence does not have a tax-relieving effect on the determination of the income tax to be determined, it shall be deducted from the collective income tax of the two previous assessment periods. ⁴ Reductions in taxes which cannot be taken into account under sentences 1 and 3 may be deducted from the end of the deduction period within the meaning of § 10e and in the following two assessment periods. ⁵ If a tax decision has already been issued for a period of assessment, it shall be amended to the extent that the reduction in tax is to be granted or corrected in accordance with the provisions of sentences 3 and 4; the limitation periods shall not, in this respect, terminate before the The period of limitation for the assessment period for which the tax reduction has been requested in accordance with the first sentence of the first sentence is expired. (4) ¹ The tax reductions referred to in paragraphs 2 or 3 may only be deducted from the taxable person up to the amount of the tax base of the deduction amounts in accordance with Article 10e (1) or (2). ² The tax reduction referred to in paragraphs 1, 2 and 3, first sentence, may be used by the taxable person in the calendar year only for an object.

Footnote

(+ + + § 34f: For application, see § 52 + + +)

2b.
Tax reduction for grants to political parties and to independent voter associations

Unofficial table of contents

§ 34g

¹ The collective income tax, reduced by the other tax reductions, with the exception of section 34f (3), is reduced in the case of benefits

1.

political parties within the meaning of Section 2 of the Political Parties Act; and

2.

Vereine without party character, if

a)

the purpose of the association is exclusively to participate in elections at the federal, state or local level in political decision-making by taking part in their own election proposals; and

b)

the association at the federal, state or local level has at the latest election at least one mandate or the competent electoral authority or the competent electoral body has indicated that it with its own election proposals on the federal, state or Local level in the next election.

² If the association does not participate in the next election, the reduction will only be granted for the contributions and donations made to him until the election day. ³ The reduction for contributions and donations to the association will only be granted once it has participated in an election with its own election proposals. ⁴ In this case, the reduction will only be granted for contributions and donations made after the beginning of the year in which the election takes place.

² The reduction shall be 50% of the expenditure, or EUR 825 for the expenditure referred to in points 1 and 2, in the case of the contesting of spouses, at most 1 650 euro each. ³ Section 10b (3) and (4) shall apply accordingly.

3.
Tax reduction on income from business operations

Unofficial table of contents

§ 35

(1) ¹ The collective income tax, reduced by the other tax reductions with the exception of § § 34f, 34g and 35a, is reduced as far as it is proportional to the commercial income contained in the taxable income (maximum reduction amount),

1.

in the case of income from industrial undertakings within the meaning of Article 15 (1), first sentence, point 1, point 1, by 3.8 times the relevant collection period for the assessment period referred to in § 14 of the Trade Tax Law for the enterprise the taxable amount (trade tax amount); paragraph 2, sentence 5 shall apply accordingly;

2.

in the case of income from business operations as a carrier within the meaning of the first sentence of Article 15 (1) (2) or as a personally liable partner of a limited partnership on shares within the meaning of Article 15 (1), first sentence, point 3 of the first sentence of Article 15 (1) of the the proportionate amount of trade tax fixed for the period during which the assessment was carried out.

² The maximum rate of reduction shall be determined as follows:

Total Positive commercial income	• Mindset tariff tax.
Total of all positive revenue

³ Industrial income within the meaning of sentences 1 and 2 shall be the profits and profit shares subject to the trade tax unless they are exempted under other provisions from the tax reduction according to § 35. ⁴ Reduced tariff tax is the tariff tax after deduction of amounts due to the application of intergovernmental agreements and after settlement of the foreign taxes in accordance with § 32d (6) sentence 2, § 34c (1) and (6) of this Act and § 12 of the Foreign Tax Law. ⁵ The deduction of the tax reduction amount is limited to the trade tax actually to be paid. (2) ¹ In the case of joint ventures within the meaning of Article 15 (1) (1) (2) or in the case of limited liability companies in respect of shares within the meaning of Article 15 (1), first sentence, point 3, the amount of the trade tax measure, the trade tax actually payable and the amount of the trade tax, shall be: to the individual co-contractors or to the share of the personally liable partners, separately and uniformly. ² The share of a co-contractor in the trade tax amount depends on its share in the profit of the joint enterprise in accordance with the general profit distribution key; pre-windy parts are not to be taken into consideration. ³ If, on the basis of the provisions of an agreement to avoid double taxation, only the pro rata commercial income resulting from a share of the co-entrepreneurs in the fixing of the trade tax measure for a co-enteration , the trade tax measure shall be divided in full on the basis of the general profit distribution key, in accordance with its shares in the business income of the joint enterprise. ⁴ The percentage of the trade tax measure shall be determined as a percentage with two decimal places. ⁵ In the case of the determination referred to in the first sentence, any part of the trade tax measures taken from a participation in a joint enterprise should be included. (3) ¹ The competent tax office responsible for the separate determination of the income shall be responsible for the separate determination referred to in paragraph 2. ² For the purpose of determining the tax reduction referred to in paragraph 1, the determination of the amount of the trade tax, the determination of the proportion of the amount of the trade tax to be determined in accordance with the first sentence of paragraph 2 and the fixing of the trade tax shall be: Basic modesty. ³ For the determination of the pro-rata taxable amount referred to in paragraph 2, the determination of the trade tax amount and the fixing of the pro-rata tax measure shall be determined from the participation in a joint enterprise (4) For the division and determination of the trade tax actually payable in the case of joint ventures within the meaning of Article 15 (1), first sentence, point 2 and in the case of limited partnerships on shares within the meaning of § 15 (1) sentence 1 Point 3 shall apply in accordance with paragraphs 2 and 3.

Footnote

(+ + + § 35: For application, see § 52 + + +)

4.
Tax reduction in the case of expenditure on employment relationships in the household sector and for the use of household services

Unofficial table of contents

§ 35a Tax reduction in the case of expenditure on employment relationships in the household, services in the near future, and handmade services

(1) For employment relationships close to the household, which are a marginal employment within the meaning of Article 8a of the Fourth Book of the Social Code, the rate of income tax is reduced, reduced by the other. Tax reductions, at the request of 20%, no more than 510 Euro, the expenses of the taxable person. (2) ¹ In the case of employment relationships other than those referred to in paragraph 1, or for the use of household services other than those referred to in paragraph 3, the rate of income tax reduced by the rate of collective income tax is reduced by the other tax reductions, at the request of 20 per cent, at the most EUR 4 000, the expenses of the taxable person. ² The tax reduction can also be used for the use of care and care services as well as for expenses incurred by a taxable person on account of the accommodation in a home or for permanent care, to the extent that: the costs of which are comparable to those in the budget. (3) ¹ For the use of handicraft services for renovation, maintenance and modernization measures, the rate of income tax reduced by the other tax reductions is reduced, on request by 20% of the expenses of the Taxable persons, but not more than 1 200 Euro. ² This does not apply to publicly funded measures for which interest-rate loans or non-taxable grants are used. (4) ¹ The tax reduction referred to in paragraphs 1 to 3 may be used only if the employment relationship, the service or the craftsmanship in a Member State of the European Union or the European Economic Area Household of the taxable person or-in the case of care and care services-of the cared or cared person is exercised or provided. ² In the second sentence of the second sentence of paragraph 2, the condition is that the home or place of permanent care is in the European Union or in the European Economic Area. (5) ¹ The tax reductions referred to in paragraphs 1 to 3 may only be used where the expenses are not operating expenses or advertising costs and are not considered as special expenditure or exceptional charges. ; for expenses which are the reason for the reason referred to in Article 10 (1) (5), use shall also be excluded. ² The deduction of the collective income tax referred to in paragraphs 2 and 3 shall apply only to labour costs. ³ A condition for the use of the tax reduction for the household services referred to in paragraph 2 or for the handcraft services referred to in paragraph 3 shall be that the taxable person has received an invoice for the expenses and the payment shall be paid to the Account of the provider of the service has been made. ⁴ If two single persons live together in one household, they may only use the maximum amounts under paragraphs 1 to 3 in each case.

Footnote

(+ + + § 35a: For application cf. § 52 + + +)

5.
Tax reduction when charged with inheritance tax

Unofficial table of contents

§ 35b Tax reduction on inheritance tax

¹ Where income has been taken into account in the determination of income which, in the assessment period or in the preceding four periods of assessment, has been subject to the acquisition of death on the basis of inheritance tax, the amount of income received shall be that of the other Reduced rates of income tax deducted from these income tax reductions are reduced by the percentage set in the second sentence. ² The percentage shall be determined by the ratio in which the fixed inheritance tax is equal to the amount which results if the taxable acquisition (§ 10 (1) of the inheritance tax and gift tax law) amounts to the free amounts according to § § § § § § § § § § § § § § § § § § § § § § § § § § § § § § § § 16 and 17 and the tax-free amount according to § 5 of the inheritance tax and gift tax law are added.

Footnote

(+ + + § 35b: For application see § 52 + + +)

VI.
Tax collection

1.
Income tax collection

Unofficial table of contents

§ 36 Origin and redemption of income tax

(1) The income tax arises, unless otherwise provided in this Act, at the end of the assessment period. (2) The income tax is calculated on the basis of the income tax:

1.

the income tax advance payments paid for the assessment period (§ 37);

2.

the income tax levied by tax deductions, in so far as they are based on the income recorded in the assessment or on the income tax deducted pursuant to Section 3 (40) of this Act or in accordance with Section 8b (1) and (6) sentence 2 of the Corporate Tax Law in the determination of the income tax The amount of income other than the same shall not be applied for and the refund has not been applied for or carried out. ² The income tax levied by tax deductions shall not be credited if the certificate referred to in Article 45a (2) or (3) has not been submitted. ³ In the cases of Section 8b (6), second sentence, of the Corporate Tax Law, it is sufficient for the creditor to submit the certificate in accordance with Section 45a (2) and (3) issued to the creditor of the capital gains.

(3) ¹ The amounts of the tax referred to in paragraph 2 (2) shall be rounded up to full euro. ² In the case of taxes levied by tax deduction, the sum of the amounts of a single deduction tax is to be rounded up. (4) ¹ If, after the settlement, a surplus is granted to the taxable person, the taxable person (debtor) shall immediately, in so far as it corresponds to the income tax advance payments which have become due but not paid, be immediately, in any case within one month of the notification of the tax (final payment). ² If, after the settlement, a surplus is obtained for the benefit of the taxable person, the taxable person shall be disbursed to the taxable person after the announcement of the tax payer. ³ In the case of spouses who have been assessed in accordance with § § 26, 26b together with the income tax, the payout to a spouse is also effective for and against the other spouses. (5) ¹ In the cases referred to in Article 16 (3a), the taxable person may, at the request of the taxable person, be paid in five equal annual instalments, account being taken of the profit and the profit generated by the change in the profit-making method, if: the assets are to be allocated to a taxable person in another Member State of the European Union or of the European Economic Area, provided that these States provide assistance in accordance with or in the spirit of the Mutual assistance directive pursuant to Article 2 (2) of the EU-mutual assistance law and mutual assistance Assistance in the case of recovery within the meaning of the recovery directive, including the implementing rules to be applied in this connection, in the versions applicable for the respective assessment period, or of a corresponding The following shall be provided for. ² The first annual instalment shall be paid within one month of the announcement of the tax budget; the other annual instalments shall be due on 31 May of the following years. ³ The annual instalments are not to be galvanissed. ⁴ If the holding or partial operation is discontinued during that period, or transferred to other States other than those referred to in the first sentence, the tax not yet paid shall be due within one month after that date; the second sentence shall remain unaffected. ⁵ If the tax fixed changes, the annual instalments should be adjusted accordingly.

Footnote

(+ + + § 36: For application, see § 52 + + +) Unofficial table of contents

§ 37 Income Tax-Advance Payment

(1) ¹ On 10 March, 10 June, 10 September and 10 December, the taxable person will have to pay advance payments on the income tax which he is likely to owe for the current assessment period. ² The income tax prepayment shall be made at the beginning of the calendar quarter in which the advance payments are to be paid, or, if the tax obligation is not justified until the calendar quarter, with the justification of the Tax liability. (2) (omitted) (3) ¹ The tax office shall fix the advance payments by means of advance payment notification. ² The advance payments are based in principle on the income tax, which after the calculation of the tax deductions (§ 36 (2) (2)) has resulted in the last apportionment. ³ The tax office may, until the end of the 15 years following the assessment period. The calendar month shall adjust the advance payments to the income tax, which is likely to arise during the period of assessment; this period shall be extended to 23 months if the income from agriculture and forestry at the time of the first-time period is reached Tax arrests are likely to outweigh the other income. ⁴ For the purposes of the application of sentences 2 and 3, expenses within the meaning of Article 10 (1) (4), (5), (7) and (9) and (1a), sections 10b and 33 and deductible amounts shall remain in accordance with § 33a if the expenses and deductible amounts do not total 600 euros. except for the approach. ⁵ The tax reduction according to § 34a remains out of approach. ⁶ For the application of sentences 2 and 3, the special issue withdrawal pursuant to Section 10a (1) shall be excluded. ⁷ Except for the acquisition or completion of the objects within the meaning of § 10e (1) and (2) and (§ 10h), expenses which are deducted in accordance with § 10e (6) and (§ 10h) sentence 3, such as special expenditure, shall also remain applicable; Expenses which are deducted according to § 10i for objects, such as special expenses, which are favored according to the Eigenheimzulagengesetz. ⁸ Negative income from the rental or lease of a building within the meaning of Article 21 (1), first sentence, point 1, shall be taken into account in the fixing of the advance payments only for calendar years following the acquisition or completion of this Start building. ⁹ If a building is purchased before the calendar year of its completion, the completion of the purchase shall be replaced by the date of purchase. ¹⁰ Sentence 8 does not apply to negative income from the rental or lease of a building, for the increased dislocations according to § § 14a, 14c or 14d of the Berlin Promotion Act or special depreciation pursuant to § 4 of the Support Area Act in claim shall be taken. ¹¹ Sentence 8 shall apply in respect of negative income from the rental or lease of another asset within the meaning of Article 21 (1), first sentence, points 1 to 3, provided that the acquisition or completion of the acquisition shall be replaced by the inclusion of: of the use by the taxable person. ¹² In the cases of § 31, in which the necessary tax exemption of an income amount equal to the minimum subsisting income of a child is not fully effected by the child benefit, the application of the rates 2 and 3 shall remain free of charge in accordance with the provisions of Section 32 (6) and child benefit to be billed out of approach. (4) ¹ In the case of a subsequent increase in advance payments, the last advance payment shall be adjusted for the assessment period. ² The increase shall be paid within one month of the announcement of the advance payment. (5) ¹ Advance payments shall be fixed only if they are at least EUR 400 in the calendar year and at least EUR 100 for a pre-payment date. ² Fixed advance payments shall be increased only if, in the case referred to in the second sentence of paragraph 3, the amount of the increase is at least EUR 100 for a pre-payment date, and at least EUR 5 000 in the case of paragraph 4. (6) ¹ Paragraph 3 shall apply, in so far as the required data have not yet been transmitted in accordance with Article 10 (2) sentence 3 in accordance with Article 10 (2a), with the proviso that:

1.

as contributions within the meaning of Article 10 (1) (3) (a), the amount of the contributions paid for the last assessment period

a)

contributions in favour of private health insurance reduced by 20 per cent or

b)

Contributions to statutory health insurance are reduced by 4 percent,

2.

as contributions within the meaning of Section 10 (1) (3) (b), the contributions to a statutory health insurance scheme taken into account in the last assessment

, but at least EUR 1 500. ² In the case of married spouses, the amount referred to in the first sentence of EUR 1 500 shall be doubled.

Footnote

(+ + + § 37: For the application, see § 52 + + +) Unofficial table of contents

§ 37a Flat-rate tax on personal income tax by third parties

(1) ¹ The tax office may, upon request, allow the company to grant a flat-rate income tax on the part of the premiums, which is not tax-free, within the meaning of Section 3 (38). ² The basis of the flat-rate income tax is the total value of the premiums paid to the taxable persons resident in the country. ³ The flat rate tax rate is 2.25 percent. (2) ¹ § 40 (3) shall apply mutagenly to the flat-rate income tax. ² The company has to inform the premium recipients of the tax takeover. (3) ¹ The company's tax office shall decide on the application (Section 41a (1), first sentence, point 1). ² Where the undertaking has several financial services, the tax office shall be responsible for the establishment of the premiums applicable to the flat-rate taxation. ³ The approval for the lump-sum is granted with effect for the future and may be limited in time; it covers all premiums distributed during the period of validity. (4) The flat-rate income tax is considered to be a payroll tax and is from the To register companies in the pay-tax declaration of the permanent establishment within the meaning of paragraph 3 and to pay them to the tax office at the latest on the tenth day after the end of the wage-tax registration period which is decisive for the establishment. Unofficial table of contents

Section 37b Flat-rate income tax in the case of non-cash benefits

(1) ¹ Taxable persons can have the income tax uniformly granted for all within a marketing year

1.

operating grants, which are provided in addition to the performance or consideration agreed in any case, and

2.

gifts within the meaning of Article 4 (5), first sentence, point 1,

that don't exist in money, with a 30 percent flat rate tax rate. ² The tax base of the flat-rate income tax is the expenses of the taxable person, including VAT; in the case of contributions to employees of affiliated companies, the basis of assessment is at least the one referred to in § 8 (3) sentence 1 resulting value. ³ The lump-sum shall be excluded,

1.

as far as expenses per beneficiary and marketing year, or

2.

if the expenditure for the individual grant

exceed the amount of EUR 10 000. (2) ¹ The provisions of paragraph 1 shall also apply to employees of the taxable person who are not in their own right, in so far as they are not in money and are provided in addition to the wage which is already due. ² In the cases referred to in the second sentence of Article 8 (2) to (10), (3), § 40 (2) and in cases in which financial investments are left to, paragraph 1 shall not apply; the same shall apply in so far as the benefits have been lump-sum pursuant to Article 40 (1). . ³ Section 37a (1) shall remain unaffected. (3) ¹ The lump-sum taxed contributions shall not be taken into account in the determination of the recipient's income. ² § 40 (3) shall apply mutagenly to the flat-rate income tax. ³ The taxable person has to inform the recipient of the tax inheritance. (4) ¹ The flat-rate income tax is a wage tax and must be registered by the taxable person in the payroll tax declaration of the permanent establishment in accordance with § 41 (2) and at the latest on the tenth day after the end of the The establishment of the operating site shall be deducted from the payroll tax registration period to the Office of the Office of the Office of the Office. ² Where the taxable person has a number of premises within the meaning of the first sentence, the tax office shall be responsible for the establishment in which the benefits in kind for which the lump-sum taxation applies shall be determined.

2.
Tax deducted from the wage (payroll tax)

Unofficial table of contents

§ 38 Survey of payroll tax

(1) ¹ In the case of income from non-self-employed work, the income tax is levied by deducting the wage (payroll tax), to the extent that the working wage is paid by an employer, who

1.

in the home country, has a place of residence, his habitual residence, his management, his registered office, a permanent establishment or a permanent representative within the meaning of Sections 8 to 13 of the German Tax Code (domestic employer) or

2.

a third party (entleiher) leaves a worker on a commercial basis for work in the country without being a domestic employer (foreign distributor).

² For the purposes of the first sentence, in the cases of posting of employees, domestic employers shall also be the receiving company established in Germany, which shall bear the wage for the work carried out economically; the condition for this shall not be the case, that the company pays the employee the working wage in his own name and for his own account. ³ The payroll tax is also subject to the working wage granted by a third party in the context of the service, if the employer knows or can recognise that such remuneration is provided; this is to be assumed, in particular, if employers and The third parties are affiliated companies within the meaning of Section 15 of the German Stock Corporation Act. (2) ¹ The employee is the debtor of the payroll tax. ² The wage tax is generated at the time when the wage is paid to the employee. (3) ¹ The employer has to withhold the payroll tax on the employee's account in the event of any wage payment from the wage. ² In the case of legal persons under public law, the public fund which pays the working wage has the duties of the employer. ³ In the cases of the value credit transferred to the Deutsche Rentenversicherung Bund pursuant to § 7f (1), first sentence, second sentence, point 2 of the Fourth Book of the Social Code, the Deutsche Rentenversicherung Bund has the obligations of the Federal Government in the use of the value-added tax. Employer. (3a) ¹ Insofar as the employee's employment relationship or a former service relationship is based on a collective wage agreement, directly against a third party with a domike, management or domike place of business, and from that third party, by means of the Payment of money is fulfilled, the third party has the obligations of the employer. ² In other cases, the tax office may allow a third party with domials, management or head office to fulfil the duties of the employer in his/her own name. ³ The requirement is that the third party

1.

has undertaken to do so in relation to the employer,

2.

pay off the wage or pay only employer's obligations for the employee who he or she has been given by him, and

3.

the tax collection is not affected.

⁴ The consent shall be given by the Office of the Office of the Operations of the Third Party, on its request, in agreement with the Office of the Office of the Labour Office of the employer; it may be accompanied by secondary provisions to ensure the proper tax collection; to facilitate the review of the payroll tax deduction in accordance with § 42f. ⁵ Consent may be revoked with effect for the future. ⁶ In the cases referred to in the first and second sentences, the provisions relating to the wage-tax procedure shall apply with the proviso that the third party shall be replaced by the employer; the employer shall be exempted from his obligations to the extent that the third party is responsible for the duties of the third party. Obligations have been fulfilled. ⁷ If the third party fulfils the obligations of the employer, he/she may pay the working wage to be paid to a worker in the same pay-off period from a number of employment relationships, for the determination of the payroll tax and in the wage tax certificate together. (4) ¹ If the barwage owed by the employer is not sufficient to cover the payroll tax, the employee has to make the shortfall available to the employer or the employer has to pay a corresponding part of the employee's other remuneration. withheld. ² In so far as the employee does not comply with his obligation and the employer is unable to raise the shortfall by withholding other benefits from the employee, the employer has to do so to the company tax office (§ 41a (1) sentence 1 Number 1). ³ The employee shall indicate to the employer the remuneration granted by a third party (first sentence of paragraph 1) at the end of the period of payment of the wage; if the employee does not give an indication or a discernable indication, the employer shall: to the Office of the Office of Finance. ⁴ The tax office has to demand the wage tax levied too little by the employee. Unofficial table of contents

§ 38a Height of the payroll tax

(1) ¹ The annual wage tax is calculated on the basis of the working wage of the employee in the calendar year (annual wage). ² Current working wage shall be considered in the calendar year in which the wage payment period ends; in the cases of § 39b (5) sentence 1, the payroll accounting period shall be replaced by the payroll period. ³ Working wage, which is not paid as an ongoing working wage (other salaries), is obtained in the calendar year in which it flows to the employee. (2) The annual wage tax is calculated according to the annual working wage in such a way that it corresponds to the income tax , the worker shall be liable if he or she is solely responsible for income from non-self-employed work. (3) ¹ The wage tax is levied on the current working wage in each case with the partial amount of the annual wage tax, which falls on the payroll period, which results in the conversion of the current wage to an annual working wage. ² The payroll tax is levied on other references with the amount which, together with the payroll tax for the current working wage of the calendar year and for other remuneration already paid in the calendar year, is the estimated annual wage tax. (4) In the determination of the payroll tax, the tax bases of the individual case are determined by the classification of the employees in tax classes (§ 38b), the determination of allowances and the amounts to be paid (§ 39a) as well as the provision of electronic wage tax deduction characteristics (§ 39e) or exhibition of appropriate Certificates for the payroll tax withdrawal (§ 39 (3) and 39e (7) and (8)) are taken into account. Unofficial table of contents

Section 38b Wage control classes, number of children's allowances

(1) ¹ For the implementation of the payroll tax deduction, employees are put into tax classes. ² Where:

1.

The tax category I includes workers who:

a)

unrestricted income tax and

aa)

are single,

bb)

are married, widowed or divorced, and where the conditions for tax class III or IV are not met; or

b)

are subject to a limited income tax;

2.

the workers referred to in point 1 (a) shall include the workers referred to in point 1 (a) if they have to take account of the amount of the lone parent (§ 24b);

3.

Tax class III includes workers,

a)

who are married, if both spouses are subject to unlimited income tax and do not live separately and

aa)

the worker's spouse does not refer to a working wage or

bb)

the spouse of the worker is placed in the tax category V at the request of both spouses,

b)

who are widowed if, at the time of death, they and their deceased spouse were subject to unlimited income tax and, at that point in time, have not been permanently separated, for the calendar year following the calendar year in which the Spouse passed away,

c)

whose marriage has been dissolved, if:

aa)

in the calendar year of the dissolution of the marriage, both spouses were subject to unlimited income tax and have not been permanently separated, and

bb)

the other spouse has remarried, is not permanently separated from his new spouse, and he and his new spouse are subject to unlimited income tax,

for the calendar year in which the marriage has been dissolved;

4.

Tax class IV includes workers who are married if both spouses are subject to an unlimited income tax and are not permanently separated and the worker's spouse also includes working wages;

5.

the V tax category V shall include the workers referred to in point 4 if the spouse of the employee is placed in the tax category III at the request of both spouses;

6.

Tax class VI applies to employees who receive working wages from several employers side-by-side, for the deduction of the payroll tax from the second and another employment relationship and in the cases of § 39c.

³ Only persons who fulfil the requirements of § 1 (1) or (2) or (1a) shall be deemed to be subject to unlimited income tax obligations within the meaning of points 3 and 4. (2) ¹ In the case of a child who is subject to an unlimited amount of income under § 1 (1) and in accordance with Article 32 (1) (1) (1) and (3), the children's allowances shall be the deductible in accordance with § 39 in the application of tax classes I to IV. Paragraph 1 shall be considered as follows:

1.

with counter 0,5, if the worker is entitled to the child allowance in accordance with the first sentence of Article 32 (6), or

2.

with meter 1, if the employee is entitled to the child allowance, because

a)

the conditions set out in the second sentence of Article 32 (6), or

b)

the other parent has died before the beginning of the calendar year, or

c)

the worker alone has accepted the child.

² In so far as the worker is granted child allowances in accordance with Article 32 (1) to (6) which are not taken into account in accordance with the provisions of the first sentence, the number of children's allowances shall be based on application, subject to the provisions of Section 39a (1) (6). ³ In the cases of the second sentence, the children's allowances may apply for several years, if, according to the actual circumstances, it is to be expected that the conditions will remain. ⁴ For the application of tax classes III and IV, children of the spouse shall also be taken into account in the number of children's allowances. ⁵ The application can only be made according to the official application form. (3) ¹ By way of derogation from paragraph 1 or 2, at the request of the employee, a tax class which is less favourable to him or less, or a lower number of children's allowances, may be constituted as a deductible for pay tax. ² This application must be submitted in the form of an officially prescribed form and shall be signed by the employee on its own hand. Unofficial table of contents

§ 39 Wage tax deductible

(1) ¹ For the execution of the wage tax deduction, wage tax deductions are formed at the instigation of the employee (§ 39a paragraphs 1 and 4, § 39e paragraph 1 in conjunction with § 39e paragraph 4 sentence 1 and in accordance with § 39e paragraph 8). ² Insofar as wage tax deduction characteristics are not automatically formed in accordance with § 39e (1) sentence 1 or are to be formed by way of derogation, the tax office is responsible for the formation of the wage tax deduction characteristics in accordance with § § 38b and 39a and the provision of its Duration of validity. ³ For the formation of the wage tax deduction characteristics, the data communicated by the reporting authorities in accordance with Section 39e (2) sentence 2 are binding by the tax office, subject to an education deviating from the second sentence of the second sentence. ⁴ The formation of the wage tax deduction characteristics is a separate determination of tax bases within the meaning of § 179 (1) of the Tax Code, which is subject to the reservation of the review. ⁵ The formation and modification of wage tax deductitiy are known to the employee. ⁶ The announcement is based on § 119 (2) of the German Tax Code and § 39e (6). ⁷ The announcement does not need to be accompanied by the admissible legal remedy. ⁸ However, a written communication with an instruction on the right of appeal shall be granted where a worker's request for education or modification of the wage tax deduction is not or is not fully complied with, or where the employer's request for a written notification of the right of appeal is not fully complied with. Employees are requested to issue a certificate. ⁹ Subject to the provisions of paragraph 5, Section 153 (2) of the Tax Code shall not apply. (2) ¹ For the purposes of the formation and alteration of the wage tax deductions referred to in the second sentence of paragraph 1 of the employee who is subject to an unlimited income tax pursuant to Article 1 (1), the residence tax office within the meaning of the first sentence of Article 19 (1) and (2) of the Tax Code and in the Cases referred to in paragraph 4 (5) shall be the responsibility of the Office of the Office of Finance pursuant to Article 41a (1), first sentence, point 1. ² If the employee is subject to an unlimited income tax according to § 1 paragraph 2, to be treated as unlimited income tax pursuant to § 1 paragraph 3 or to limit income tax obligations, the Office of the Federal Office for the Education and Training of the Employees Changes in wage tax deductitiy. ³ If the employee who is to be treated as an unlimited income tax pursuant to § 1 (3) is active at the same time with a number of domestic employers, the company's tax office is responsible for the formation of the other wage tax deductions, for the first time in the form of wage tax deductitiy. ⁴ In the case of spouses, both of which are employed by domestic employers, the company's tax office is responsible for the elderly spouse. (3) ¹ Where no identification number has been assigned to a worker in the cases referred to in the second sentence of paragraph 2, the Office of the Office of the Office of the Office of the Office shall issue to him, at his request, a certificate for the withdrawal of the payroll tax. ² In this case, the identification number shall be replaced by the wage-tax ordering characteristic of the tax office pursuant to § 41b (2), first sentence, and 2. ³ The certificate of the tax class I may also apply to the employer if he/she makes the application for a sentence 1 on behalf of the employee. ⁴ This certificate is to be taken as a receipt to the payroll account and is to be kept during the service period, at the latest until the end of the respective calendar year. (4) Wage tax deduction characteristics are

1.

Tax class (§ 38b (1)) and factor (§ 39f),

2.

Number of children's allowances for tax classes I to IV (§ 38b (2)),

3.

the amount of the allowance and the amount of the allowance (§ 39a),

4.

The amount of contributions for private health insurance and for private care-compulsory insurance (§ 39b (2) sentence 5 (3) (d)) for a period of 12 months if the employee so requests,

5.

Notice that, in accordance with an agreement to avoid double taxation, the working wage paid by an employer must be exempted from the payroll tax if the employee or the employer so requests.

(5) ¹ In the event of a worker having the conditions for a tax class which is less favourable to him or less than the number of children's allowances, the employee shall be obliged to inform the tax office of this and the tax class and the number of allowances to be paid. To change the amount of children's allowances immediately. ² This shall apply in particular where the conditions for taking into account the amount of the discharge for single parents for which the control class II is applied are no longer applicable. ³ A notification shall not be required if the deviation concerns a situation which leads to a change in the data to be transmitted by the reporting authorities pursuant to Article 39e (2) sentence 2. ⁴ If the employee does not comply with his/her obligation, the tax office shall change the tax class and the number of child allowances from the office of office. ⁵ If the change in payroll tax characteristics does not apply, the tax office has to demand too little wage tax levied by the employee if it exceeds 10 euros. (6) ¹ If the conditions for the tax class or the number of children's allowances change in favour of the employee, the latter may apply to the tax office to change the wage tax deductitiy. ² The change shall be effected with effect from the first day of the month in which, for the first time, the conditions for the amendment were met. ³ Spouses, both of which are in a service relationship, can apply for the change of tax leave once during the calendar year at the tax office. ⁴ This applies irrespective of the automatic formation of the control classes in accordance with § 39e (3) sentence 3 as well as a change in this automated form of education requested by the spouses. ⁵ The tax office shall make a change in accordance with the third sentence, with effect from the beginning of the calendar month following the application. ⁶ In order to take account of the change in the current calendar year, the application shall be submitted at the latest by 30 November at the latest in accordance with the first or third sentences of the preceding calendar. (7) ¹ If an unrestricted income tax is limited to income tax, he shall immediately inform the tax office of this. ² The tax office has to amend the wage tax deductions from the date of the entry of the limited income tax liability. ³ The provisions of the first sentence of paragraph 1 shall apply by analogy. ⁴ If the notice is not received, the tax office must demand too little wage tax levied by the employee if it exceeds 10 euros. (8) ¹ The employer is entitled to use the wage tax deduction characteristics only for the withholding of the wage and church tax. ² It may only disclose it without the consent of the employee, insofar as this is permitted by law. (9) ¹ Contrary to paragraph 8, the person who uses a wage tax deduction intentionally or in a reckless way is acting in an orderly way. ² The administrative offence can be punished with a fine of up to ten thousand euros. Unofficial table of contents

Section 39a Free amount and amount of the invoice

(1) ¹ At the request of the unrestricted income-taxable worker, the tax office shall determine the amount of a total amount to be deducted from the working wage from the sum of the following amounts:

1.

Advertising costs incurred in the income of non-self-employed persons in so far as they exceed the employee-lump sum (Article 9a, first sentence, point 1 (a)) or, in the case of pensions, the lump sum (Article 9a, first sentence, point 1, point (b)),

2.

special expenditure within the meaning of Article 10 (1) (4), (5), (7) and (9), and (1a) and (10b), in so far as they exceed the special expenditure flat-rate of 36 euros,

3.

the amount to be granted in accordance with Articles 33, 33a and 33b (6) on account of exceptional charges;

4.

the lump sums for disabled persons and survivors (§ 33b (1) to (5));

4a.

the amount of the increase referred to in Article 24b (2), second sentence,

5.

the following amounts, which are to be taken into account in the determination of income tax advances in accordance with Article 37 (3):

a)

the amounts which can be deducted pursuant to § 10d paragraph 2, § § 10e, 10f, 10g, 10h, 10i, pursuant to § 15b of the Berlin Promotion Act or pursuant to § 7 of the Support Area Act,

b)

the negative sum of the income within the meaning of the first sentence of Article 2 (1) (1) to (3), (6) and (7) and the negative income within the meaning of Article 2 (1), first sentence, point (5),

c)

Four times the tax reduction according to § § 34f and 35a,

6.

the allowances provided for in § 32 (6) for each child within the meaning of § 32 (1) to (4), for which there is no entitlement to child benefit. ² To the extent that children's allowances have been taken into account in accordance with section 38b (2), the number of allowances shall be reduced accordingly. ³ The employee shall be obliged to have the allowance determined in accordance with the first sentence of the worker changed if a child allowance is taken into account for the child in accordance with Section 38b (2),

7.

an amount for a second or further service ratio as a whole up to the amount of the annual amount to be taxed rounded up to full euro in accordance with section 39b (2), fifth sentence, up to the amount of the worker's tax class for the payroll tax from the working wage is to be applied from the first employment relationship, the payroll tax is not to be levied. ² The condition is that:

a)

the annual working wage from the first service ratio is less than the amount of the initial amount determined in accordance with the first sentence, and

b)

in the amount of the amount for a second or further service, an amount which is to be added to the working wage is determined for the first service ratio (the amount of the amount to be paid).

³ If, for the first service ratio, an allowance is also to be determined in accordance with points 1 to 6 and 8, only the amount surpassing this allowance shall be taken into account as the amount of the amount to be invoiced. ⁴ Where the amount of the allowance is higher than the amount of the allowance, account shall be taken only of the amount of the amount of the allowance which exceeds the amount of the financial contribution,

8.

the amount of the discharge for single-parent families (§ 24b) in the case of widows not belonging to tax class II.

² The total amount to be deducted and the amount to be paid shall apply, with the exception of the first sentence of point 4 and subject to the sentences 3 to 5, for the entire duration of a calendar year. ³ The sum of the amounts determined in accordance with points 1 to 3 and 4a to 8 shall be taken into account at the latest for a period of two calendar years from the beginning of the calendar year for which the allowance is for the first time valid or amended. ⁴ The worker may apply for a change in the amount of the allowance within that period if the circumstances change in his favour. ⁵ If the circumstances change in his favour, he shall be obliged to notify the tax office immediately. (2) ¹ The application referred to in paragraph 1 shall be submitted in accordance with the officially prescribed form and shall be signed by the worker on its own hand. ² The deadline for submission of applications shall be 1. October of the previous year for which the allowance is to apply. ³ It shall end on 30 November of the calendar year in which the free amount is valid. ⁴ The application shall be inadmissible in respect of a free amount from the sum of the expenses and amounts eligible under the first sentence of the first sentence of paragraph 1 to 3 and 8, if the expenses within the meaning of Section 9, insofar as they are the worker's lump sum , the expenses within the meaning of Section 10 (1) (4), (5), (7) and (9) and (1a), sections 10b and 33 and deductible amounts in accordance with § § 24b, 33a and 33b (6) shall not exceed 600 euros in total. ⁵ The tax office may waive the worker's details if he/she

1.

no more than the amount of the allowance established for the previous calendar year, and

2.

Assures that the relevant conditions have not changed significantly.

⁶ The tax office shall distribute the allowance in a uniform manner by dividing it into monthly allowances, if necessary in weekly and daily allowances, in each case to the months of the calendar year following the submission of the application. ⁷ By way of derogation, an allowance applied for in the month of January of a calendar year shall be taken into account with effect from 1 January of this calendar year. ⁸ If the employee is subject to a limited income tax, the tax office shall have the amount of the allowance determined in accordance with paragraph 4, divided into monthly amounts, if necessary in weeks and daily amounts, in each case for the estimated duration of the To distribute the service evenly in the calendar year. ⁹ The rates 5 to 8 shall apply in accordance with the first sentence of paragraph 1 of paragraph 1, as appropriate. (3) ¹ For spouses, both of which are subject to an unlimited income tax and are not permanently separated, the sum of the amounts eligible under the first sentence of the first sentence of paragraph 1 shall be determined together, and the amount referred to in the first sentence of paragraph 1, point 2 said amount shall be doubled. ² For the purposes of applying the fourth sentence of paragraph 2, the sum of the expenses eligible for both spouses within the meaning of Section 9, insofar as they exceed the employee lump sum, and the expenses within the meaning of Article 10 (1) (4), (5), (7) and 9 as well as paragraph 1a, sections 10b and 33 as well as deductible amounts in accordance with § § 24b, 33a and 33b (6). ³ The sum determined in accordance with the first sentence shall be divided up to half the spouses, if wage tax deduction characteristics are formed for each spouse and the spouses do not apply for a different allocation. ⁴ In the case of another allocation, the second sentence of paragraph 1 shall apply accordingly. ⁵ For a worker whose marriage has been dissolved in the calendar year for which the allowance is valid and whose former spouse has remarried in the same calendar year, the amounts eligible under paragraph 1 shall be exclusive to determine the conditions in which it is fulfilled. ⁶ The second half-sentence shall also be applied if the collective income tax is to be determined in accordance with Section 32a (6). (4) ¹ In the case of a worker who is subject to a limited income tax and is subject to the fourth sentence of Article 50 (1), the tax office shall, upon request, determine an allowance to be deducted from the working wage as a whole, from the sum of the following amounts:

1.

Advertising costs incurred in the income of non-self-employed persons in so far as they exceed the employee-lump sum (Article 9a, first sentence, point 1 (a)) or, in the case of pensions, the lump sum (Article 9a, first sentence, point 1, point (b)),

2.

Special expenditure within the meaning of section 10b, insofar as it exceeds the special expenditure flat-rate amount (§ 10c), and the amounts deductible as special expenses pursuant to § 10e or § 10i, but only after the completion or acquisition of the beneficiary object or after the completion of the payment. the completion of the beneficiary measure;

3.

the amount of the allowance or the amount of the financial contribution referred to in the first sentence of paragraph 1, point 7.

² The application can only be made on the basis of an officially prescribed form until the end of the calendar year for which the wage tax deduction characteristics apply. (5) If too little payroll tax has been collected, because a free amount is not applicable as The tax office has been determined to demand the employee's shortfall if it exceeds 10 euros.

Footnote

(+ + + § 39a: For application, see § 52 + + +) Unofficial table of contents

Section 39b withholding of the payroll tax

(1) In the case of unrestricted and limited income-taxable employees, the employer shall carry out the wage tax deductions in accordance with the provisions of paragraphs 2 to 6. (2) ¹ In order to withhold the payroll tax from the current working wage, the employer has to determine the amount of the current wage in the wage payment period and to count on an annual working wage. ² The working wage of a monthly wage payment period is 12, the working wage of a weekly wage payment period with ³⁶⁰ /7 and to reproduce the working wage of a daily wage payment period with 360. ³ From the highly calculated annual wage, a possible allowance (§ 19 (2)) and the amount of the retirement allowance (§ 24a) are to be deducted. ⁴ In addition, the highly-calculated annual wage is multiplied by a possible allowance (§ 39a (1)) or the amount of the allowance (§ 39a paragraph 1 sentence 1 (7)), which may be used as a wage tax deduction for the wage payment period, multiplied by the amount of the allowance. the appropriate application of sentence 2, to be reduced or increased. ⁵ The annual wage, which is thus reduced or increased, is reduced by

1.

the worker's lump sum (Article 9a, first sentence, point 1 (a)) or, in the case of pensions, the lump sum (Article 9a, first sentence, point 1 (b)) and the supplement to the allowance (Article 19 (2)) in the tax classes I to V,

2.

the amount of the special expenditure package (Section 10c, sentence 1) in the tax classes I to V,

3.

A precautionary lump sum from the partial amounts

a)

for pension insurance in the case of employees who are insured under statutory pension insurance or are exempt from statutory pension insurance in accordance with Section 6 (1) (1) of the Sixth Book of the Social Code, in the tax classes I up to VI equal to the amount corresponding to 50% of the contribution in the general pension insurance in relation to the working wage, taking into account the respective limits of the contribution to be measured,

b)

in the case of sickness insurance for workers insured in statutory health insurance, in tax classes I to VI, the amount of the amount of the amount of the working wage, taking into account the contribution rate limit, the the reduced contribution rate (§ 243 of the Fifth Book of the Social Code) and the supplementary contribution rate of the health insurance fund (§ 242 of the Fifth Book of Social Code) corresponds to the employee share of a pflichtinsured employee,

c)

in the case of the care insurance for employees insured under the social care insurance scheme, in the tax classes I to VI, the amount of the amount, based on the working wage, taking into account the contribution rate limit and the amount of the salary. The uniform contribution rate corresponds to the employee's share of an insured employee, increased by the employee's contribution surcharge in accordance with § 55 (3) of the Eleventh Book of Social Code, if the conditions for this are available,

d)

for health insurance and for private care-compulsory insurance for employees not covered by point (b) and (c), in tax classes I to V, in the amount of the contributions communicated to the employer within the meaning of Article 10 (1) (3), if appropriate application of the second sentence to an annual amount, reduced by the amount based on the working wage, taking into account the contribution rate limit and the reduced contribution rate in the statutory Health insurance as well as the national contribution rate in the social care insurance shall be equal to the employer's share of an insured employee if the employer is required by law to provide assistance to the employee's sickness and care insurance contributions;

Compensation within the meaning of Article 24 (1) shall not be taken into account for the application of points (a) to (c); at least the sum of the partial amounts referred to in points (b) and (c), or for the partial amount referred to in point (d), shall be equal to 12 percent of the wage, not more than EUR 1 900 in tax classes I, II, IV, V, VI and a maximum of EUR 3 000 in tax category III,

4.

the amount of the relief for single parents for one child (Article 24b (2) sentence 1) in tax category II,

returns the annual amount to be taxed. ⁶ For the annual amount to be taxed, the annual wage tax is to be calculated in the tax classes I, II and IV in accordance with Article 32a (1) and in the tax category III in accordance with § 32a (5). ⁷ In tax classes V and VI, the annual wage tax shall be calculated, which shall be equal to twice the difference between the amount of the tax for one-quarter and the tax amount for three-quarters of the annual amount to be taxed. in accordance with Article 32a (1); however, the annual income tax shall be at least 14 per cent of the annual amount, the proportion of the annual amount exceeding EUR 9 873 not exceeding 42 per cent and the part of the taxable part to be taxed for the EUR 26 441 42 per cent of the annual amount, as well as the part of the increase over the 200 584 euro taxable annual amount 45 percent each. ⁸ For the wage tax calculation, the tax class notified as a wage tax deduction is authoritative. ⁹ The monthly payroll tax is ¹ /12, which are weekly payroll tax ⁷ /360 and the daily payroll tax is ¹ /360 of the annual wage tax. ¹⁰ Fractions of a cent resulting from the calculation in accordance with sentences 2 and 9 shall remain in addition to the apportions. ¹¹ The payroll tax payable on the payroll period must be withheld from the working wage. ¹² In general or on request, the Office of the Office of the Office of Operations may allow the payroll tax to be determined under the conditions set out in § 42b (1) of the prospective annual wage, if it is guaranteed that the relevant provisions of the contract are applicable. Annual wage tax (§ 38a (2)) shall not be undershot. (3) ¹ In order to withhold the payroll tax from a different reference, the employer has to determine the prospective annual wage without the other reference. ² If the employee has not presented wage tax certificates from previous employment relationships in the calendar year, then in the determination of the estimated annual work wage, the working wage for periods of employment with previous employers shall be: the amount which results if the current wage in the month of payment of the other reference is extrapolated to former employers in accordance with the period of employment. ³ The expected annual wage is the amount of the allowance (§ 19 (2)) and the amount of the retirement allowance (§ 24a), if the conditions for the deduction of these amounts are fulfilled in each case, as well as to a possible Reduce the amount of the annual allowance, and to increase the amount of the annual amount to be invoiced. ⁴ In the case of the annual wage (applicable annual wage), the wage tax shall be determined in accordance with the provisions of the fifth sentence of paragraph 2. ⁵ In addition, the annual wage tax is to be determined for the relevant annual wage, with the inclusion of the other reference. ⁶ In so doing, the other means of reducing the amount of the allowance and the amount of the retirement allowance shall be reduced if the conditions for the deduction of those amounts are in each case fulfilled and, in so far as they are not, in the case of the tax calculation for the relevant Annual work wage has been taken into account. ⁷ For the wage tax calculation, the tax class notified as a wage tax deduction is authoritative. ⁸ The difference between the determined annual wage tax amounts is the payroll tax, which is to be deducted from the other reference. ⁹ In the case of another reference within the meaning of Article 34 (1) and (2) (2) and (4), the wage tax shall be reduced in such a way that the other reference to the application of the fifth sentence is to be applied to one fifth and the difference in the meaning of the sentence 8 to be added shall be replaced by the is five-fold; § 34 (1) sentence 3 shall apply mutafictily. ¹⁰ For the purposes of Article 34 (1) and (2) (4), any other reference to the application of sentence 4 shall be included in the assessment basis for the precautionary lump sum as referred to in the fifth sentence of paragraph 2. (4) In the calendar years 2010 to 2024, paragraph 2 sentence 5 shall be included. Point 3 (a), subject to the proviso that, in the calendar year 2010, the amount determined shall be limited to 40 per cent and this percentage shall be increased by 4 percentage points in each of the following calendar years. (5) ¹ If, for the payroll period, the employer merely pays off payments and pays a payroll for a longer period (payroll accounting period), he can treat the payroll accounting period as a payroll period and the Wage tax deducted from § 38 (3) in the case of payroll accounting. ² The first sentence shall not apply if the payroll accounting period exceeds five weeks or if the wage settlement does not take place within three weeks after the end of the period of payment. ³ The company's tax office may order the payroll tax to be withheld from the payment of the payments if the wage tax collection is not otherwise secured. ⁴ If, due to a particular type of remuneration, neither a wage payment period nor a wage settlement period can be established, the sum of the actual working days or working weeks shall be considered as the wage payment period. (6) ¹ On the basis of paragraphs 2 and 3, the Federal Ministry of Finance, in agreement with the supreme financial authorities of the Länder, shall draw up and make known a programme schedule for the machine calculation of the payroll tax. ² In the programme schedule, the provisions in paragraphs 2 and 3 may be dismissed if the result of the machine calculation of the payroll tax is based on the result of an investment tax assessment.

Footnote

(+ + + § 39b Abs. 2 S 5 (FG. 2015 -07-23): For application see § § 52 (37b) sentence 1 and 2 (F. 2015 -07-16) + + +)
Section 39b, paragraph 2, sentence 5, no. 3, final sentence, half-sentence 1 (italic print): before the word "compensation", the name of the sentence has been removed from the Federal Law Gazan Unofficial table of contents

Section 39c withholding the payroll tax without wage tax deductions

(1) ¹ As long as the employee owes the employer the identification number assigned to him and the date of birth to the employer for the purpose of calling the electronic wage tax deduction characteristics (§ 39e (4) sentence 1), or the Federal Central Office for The employer has to determine the payroll tax in accordance with tax class VI, which is based on the communication of electronic payroll tax deductitiy. ² If the employer is unable to obtain the electronic wage tax characteristics due to technical malfunctions or if the employee is not responsible for the absence of a notification of the identification number to be assigned to it, the employer shall be responsible for the Wage tax calculation to be based on the expected wage tax deduction characteristics as defined in § 38b for the longest period of three calendar months. ³ If, at the end of the three calendar months, the identification number and the date of birth have not been communicated to the workers, a retroactive sentence of 1 shall be applied. ⁴ As soon as the employer has the electronic payroll tax characteristics in the cases set out in the second sentence, the payroll tax investigations for the preceding months shall be reviewed and, if necessary, amended. ⁵ The payroll tax, which is too little or too much, is in each case to be compensated for in the next wage bill. (2) ¹ If an application is not made pursuant to Article 39 (3) sentence 1 or § 39e (8), the employer shall determine the payroll tax in accordance with tax class VI. ² If, within six weeks from the date of entry into the service or the beginning of the calendar year, the employee presents a certificate for deducting the pay tax, the fourth sentence of paragraph 1 shall apply mutatily. (3) ¹ In the cases referred to in the first sentence of Article 38 (3a), the third party may determine the wage tax for any other reference at 20 per cent irrespective of the wage tax deduction characteristics of the employee, if the relevant annual wage in accordance with section 39b (3) is added plus of the other reference shall not exceed EUR 10 000. ² In determining the relevant annual work wage, only the wage payments of the third party must be taken into account. Unofficial table of contents

§ 39d (omitted)

- Unofficial table of contents

Section 39e Procedure for the formation and application of electronic payroll tax deductitiy

(1) ¹ The Federal Central Office for Taxes forms, in principle, automatically the tax class for each employee and the number of children's allowances under section 38b (2) sentence 1 for the children to be taken into account in the tax classes I to IV as a Wage tax deduction characteristics (§ 39 (4), first sentence, points 1 and 2); for amendments, section 39 (2) shall apply accordingly. ² To the extent that the tax office forms wage tax deduction characteristics in accordance with § 39, it shall inform the Federal Central Office for Taxes for the purpose of providing for the automated retrieval by the employer. ³ Wage tax deduction characteristics shall be provided at the earliest with effect from the beginning of the calendar year for which they are to be applied, but not at a time before the commencement of the service. (2) ¹ For the purpose of providing automatically callable wage tax deduction characteristics for the employer, the Federal Central Office for Taxes stores the wage tax deduction characteristics, specifying the identification number and the following for each taxable person: Data relating to the data referred to in § 139b (3) of the Tax Code:

1.

legal affiliation to a tax-raising religious community, as well as the date of entry and exit,

2.

Marital status as well as the day of the establishment or dissolution of the marital status and, in the case of married couples, the spouse's identification number,

3.

Children with their identification number.

² The authorities responsible under national law for the reporting system (reporting authorities) shall have the data referred to in the first subparagraph of point 1 to 3 and their amendments to the Federal Central Office for Taxes, indicating the identification number and the day of birth. Notify register. ³ In the cases referred to in point 3 of the first sentence, the obligation to notify shall be compulsory only if the child is registered with the principal residence or the sole residence in the area of responsibility of the reporting authority and the child is 18. Life year has not yet been completed. ⁴ If the identification number has not yet been allocated, the reporting authority shall notify the data, indicating the provisional processing property in accordance with section 139b (6), second sentence, of the tax code. ⁵ § 6 (2a) of the Second Federal Data Protection Ordinance of 31 July 1995 (BGBl) applies to the data transfer. 1011), as last amended by Article 1 of the Regulation of 11 March 2011 (BGBl I). 325), as amended in each case. (3) ¹ The Federal Central Office for Taxes holds the identification number, the date of birth, characteristics of the church tax deduction and the wage tax deduction characteristics of the employee pursuant to Article 39 (4) for free automated retrieval by the employer prepared for officially prescribed data sets (electronic payroll deductible characteristics). ² If a worker refers to one another by several employers, for each additional service ratio, electronic payroll tax deduction characteristics are to be formed. ³ If employees have been married in the course of the calendar year, the following shall apply to the automated formation of the tax classes:

1.

Tax class III shall be formed if the conditions of Section 38b (1), second sentence, point 3 (a) (a) (aa) are available;

2.

for both spouses, tax class IV shall be formed if the conditions of section 38b (1), second sentence, point 4 are fulfilled.

⁴ The Federal Tax Office (Bundeszentralamt für taxes) brings together the employee's electronic wage tax characteristics for the purpose of providing them in accordance with the first sentence with the economic identification number (§ 139c of the tax code) of the employer. (4) ¹ The employee must inform each of his/her employers of his/her employment relationship with the purpose of the withdrawal of the wage tax deductitiy,

1.

such as the identification number and the day of birth,

2.

whether it is the first or another service relationship (Section 38b (1), second sentence, point 6); and

3.

whether, and at what level, a free amount determined in accordance with Article 39a (1), first sentence, point 7 is to be called up.

² At the beginning of the service, the employer has to retrieve the electronic wage tax characteristics for the employee at the Federal Central Office for Taxation by means of remote data transmission and to take them into the pay account for the employee. ³ In order to obtain the electronic wage tax characteristics, the employer must be authenticated and his economic identification number, the employee's data as set out in the first and second sentence of the first sentence of the first subparagraph, the date of the commencement of the service and the date on which the employer is to be paid. the information referred to in the first sentence of the first sentence of ⁴ In order to check the plausibility of the identification number, the Federal Office of the Central Office of the Federal Republic of Germany shall keep the relevant rules applicable to the employer. ⁵ The employer shall immediately inform the Federal Central Office of Taxes by remote data transmission the day of termination of the service. ⁶ If the employer instructs a third party to carry out the wage tax deduction, the third party has to authenticate himself for the data retrieval and must also inform the third party of his economic identification number. ⁷ For the use of the electronic payroll tax deduction characteristics, the protective provisions of § 39 (8) and (9) apply mutagenly. (5) ¹ The electronic wage tax deduction characteristics obtained shall be applied by the employer for the purpose of carrying out the worker's wage tax deduction until

1.

The Federal Central Office for Taxation provides him with electronic payroll tax deduction characteristics for retrieval, or

2.

the employer shall inform the Federal Central Office for Taxes of the termination of the service.

² They shall be indicated in the usual wage settlement. ³ The employer is obliged to consult and retrieve the notices and electronic payroll tax features provided by the Federal Central Office for Taxation on a monthly basis. (6) ¹ In relation to the employer, the wage tax deduction characteristics (§ 39 (4)) are deemed to have been announced with the call for electronic payroll tax deduction characteristics. ² There is no need for a right of appeal. ³ The wage tax deduction characteristics shall be deemed to be known to the employee as soon as the employer gives the employee the expression of the payroll accounting with the electronic payroll tax characteristics referred to in the second sentence of paragraph 5. has been handed out or made available electronically. ⁴ The electronic wage tax deduction characteristics shall be communicated to the taxable person at the request of the competent tax office or shall be provided electronically. ⁵ If it is known to the employee that the electronic wage tax deduction characteristics differ in his favour from the wage tax deduction characteristics to be made in accordance with § 39, he is obliged to inform the tax office immediately. ⁶ The taxable person may be present at the competent tax office

1.

name the employer who is entitled to call electronic payroll tax deductions (positive list) or is not entitled (negative list). ² For this purpose, the employer shall inform the employee of his economic identification number. ³ For the purposes of the use of the economic identification number, the protective provisions of Article 39 (8) and (9) shall apply mutatily; or

2.

Block the formation or provision of the electronic payroll tax deduction features in general or leave it generally free.

⁷ If the taxable person makes use of his/her right in accordance with sentence 6, he shall have the positive list, the negative list, the general blocking or the general exemption in an electronic procedure provided or in accordance with the officially prescribed period of time. Form the form to be sent to the tax office. ⁸ If an employer who wishes to retrieve data is not provided with electronic payroll tax features because of a blocking under sentence 6, the employer shall be notified of the blocking and the employer shall have the payroll tax in accordance with tax class VI (7) ¹ At the request of the employer, the company's tax office may allow unreasonable hardship to be prevented from participating in the retrieval procedure. ² The application of an employer without a mechanical wage bill, which employs only employees in the context of a marginal employment in his private household within the meaning of Section 8a of the Fourth Book of Social Code, shall be accepted. ³ The employer shall attach to the application, stating its economic identification number, a list of employed workers, indicating the identification number and the date of birth of the worker. ⁴ The application must be submitted annually and signed by the employer in accordance with officially prescribed form. ⁵ The company's tax office shall send the employer for the implementation of the payroll tax deduction for a calendar year a employer-related certificate with the wage tax deduction characteristics of the employee (certificate for the payroll tax deduction) as well as any changes. ⁶ This certificate as well as the change notifications shall be taken as receipts to the payroll account and shall be kept up to the end of the calendar year. ⁷ The first and second sentences of paragraph 5 and the third sentence of paragraph 6 shall apply accordingly. ⁸ The employer must immediately inform the tax office of the company tax office the day of termination of the service. (8) ¹ If an employee is not assigned an identification number unlimited in accordance with § 1 (1), the residence tax office shall issue a certificate for the payroll tax deductions for the duration of a calendar year on request. ² This certificate shall replace the obligation and entitlement of the employer to retrieve the electronic payroll tax characteristics (paragraphs 4 and 6). ³ In this case, the identification number shall be replaced by the identification number according to § 41b (2) sentence 1 and 2. ⁴ For the purpose of carrying out the wage tax deduction, the employee shall submit to his employer, before the beginning of the calendar year or upon entry into the service, the certificate of pay tax deduction issued in accordance with the provisions of the first sentence. ⁵ § 39c (1) sentences 2 to 5 shall apply mutatily. ⁶ The employer must accept the certificate for the wage tax deductiation and keep it during the employment relationship, at the latest until the end of the respective calendar year. (9) Is the economic identification number not yet or not is replaced by the tax number of the permanent establishment or part of the employer's holding in which the employee's working wage is determined (§ 41 (2)). (10) Data stored in the Federal Central Office for Taxes pursuant to the first sentence of paragraph 2 may also be used for The audit and implementation of income taxation (§ 2) of the taxable person for investment periods from 2005 onwards are used. Unofficial table of contents

§ 39f factor procedure instead of control class combination III/V

(1) ¹ In the case of spouses belonging to tax class IV (Section 38b (1), second sentence, point 4), the tax office, at the request of both spouses according to § 39a, instead of the tax-class combination III/V (§ 38b (1) sentence 2, point 5), has in each case a wage tax deduction. to form the tax class IV in conjunction with a factor for determining the payroll tax if the factor is less than 1. ² The factor is Y: X and calculated by the tax office with three decimal places without rounding. ³ "Y" means the expected income tax for both spouses in accordance with the splicing procedure (Article 32a (5)), taking into account the deduction amounts referred to in § 39b (2). ⁴ "X" is the sum of the expected payroll tax for the application of the tax class IV for each spouse. ⁵ The tax amounts for the calendar year, for which the factor is to apply for the first time, are decisive. ⁶ In addition to the annual wages of the first employment relationships, the calculation basis for Y also includes only amounts which are determined as free amount in accordance with § 39a (1) sentence 1, points 1 to 6, and are formed as wage tax deductions. Free amounts will not be constituted as a wage tax deduction in addition to the factor. ⁷ In the cases referred to in Article 39a (1), first sentence, point 7, the amounts to be paid shall be taken into account in the determination of Y and X; the amounts to be paid shall be, in addition, as a wage tax deduction for the first service. ⁸ Wages from second and further service conditions (tax class VI) are not to be taken into account in the factor procedure. ⁹ The factor referred to in the first sentence shall be valid until the end of the calendar year following the calendar year in which the factor is the first or last amended. ¹⁰ The spouses may apply for a change in the factor if the annual wages of the year in which the factor is determined change in the sense of the sixth sentence. ¹¹ If a notification requirement pursuant to section 39a (1) sentence 5 exists, or if a change in the free amount is requested in accordance with Article 39a (1) sentence 4, the advertisement or the application for amendment of the allowance shall also be deemed to be an application for adjustment of the factor. (2) For the The employer has to apply tax class IV and the factor to withholding the payroll tax from the wage. (3) ¹ Section 39 (6) sentences 3 and 5 shall apply with the proviso that the amendments referred to in the first sentence of paragraph 1 and 11 shall not be subject to changes within the meaning of Article 39 (6) sentence 3. ² § 39a is to be applied with the proviso that an application for officially prescribed form (§ 39a paragraph 2) is required only if, in the case of factor determination, amounts according to section 39a (1), first sentence, points 1 to 6 are to be taken into account. (4) The factor procedure shall be taken into account in the programme schedule for the machine calculation of the payroll tax (§ 39b (6)).

Footnote

(+ + + § 39f para. 1 sentence 9 to 11 and others) 3 sentence 1 (F. 2015 -07-28): For application see Section 52, para. 37a (F. 2015 -07-28) + + +) Unofficial table of contents

Section 40 Flat-rate wage tax in special cases

(1) ¹ At the request of the employer, the Office of the Office for the Tax Office (Article 41a (1) (1) (1)) may allow the payroll tax to be levied on a rate of lump-sum tax to be determined in the light of the provisions of section 38a, to the extent that:

1.

other references are granted by the employer in a larger number of cases, or

2.

In a larger number of cases, payroll tax is to be levied because the employer has not kept the payroll tax in accordance with the rules.

² In determining the rate of tax, it should be borne in mind that the assumption by the employer of the take-over of the flat-rate payroll tax, as prescribed in paragraph 3, is an income in the sense of Article 8 (1) of the Directive. (net tax rate). ³ The lump-sum payment shall be excluded in the cases referred to in point 1 of the first sentence, provided that the employer grants to an employee other references of more than EUR 1 000 in the calendar year. ⁴ The employer shall attach a calculation to the application, which shall mean the average tax rate on the basis of the average annual wages and the average annual wage tax in each tax class for those workers to whom the pay is to be granted or have been granted. (2) ¹ By way of derogation from paragraph 1, the employer may levy the payroll tax with a flat rate of 25 per cent, provided that:

1.

-working day meals in the holding to the workers free of charge or at reduced prices, or cash grants to another undertaking which provides for working day meals to the workers free of charge or in a reduced price. ² The prerequisite is that meals are not agreed as salary components,

1a.

or at its instigation, a third party makes available to workers, on the occasion of a professional activity outside his home and first place of activity, meals which, in accordance with Article 8 (2), sentence 8 and 9, are to be used with the property reference value ,

2.

Pay wages on the occasion of business events,

3.

Aid shall be granted if, together with recovery aid granted earlier in the same calendar year, it does not exceed 156 euros for the worker, 104 euros for its spouse and 52 euros for each child, and the employer ensures that the aid is used for recreational purposes;

4.

Remuneration for multi-catering expenses on the occasion of an activity within the meaning of Article 9 (4a), second sentence, or sentence 4 shall be paid, in so far as the remuneration exceeds the flat-rate flat rates due pursuant to § 9 (4a) sentence 3, 5 and 6 by no more than 100 per cent,

5.

In addition to the already-trained wage, the employee is transferred free of charge or with the use of data processing equipment; this also applies to accessories and Internet access. ² The same applies to subsidies paid by the employer, which are paid in addition to the already-trained working wage for the expenses of the employee for Internet use.

² The employer may pay the payroll tax with a flat rate of 15 per cent for benefits in kind in the form of the unpaid or reduced transport of a worker between the place of residence and the first place of activity, and journeys pursuant to Article 9 (1) sentence 3 The third sentence of point 4a of the third sentence of paragraph 4a of the second sentence of paragraph 4 (a) of the second sentence of paragraph 4 (a) of the second sentence of paragraph 4 (a) of the second sentence of paragraph 4a of the second sentence of paragraph 4 (a) of the third sentence of paragraph 4a in so far as these references do not exceed the amount paid by the employee in accordance with Article 9 (1) 3 (4) and (2) could be claimed as advertising costs if the references were not taxed in a flat-rate way. ³ The deductions taxed on a flat-rate basis in accordance with the second sentence of Article 9 (1) sentence 3 (4) and (2) shall reduce the costs of advertising which shall be deducted from the application of Article 40a (1) to (4). (3) ¹ The employer has to take over the flat-rate payroll tax. ² He is the debtor of the flat-rate payroll tax; flat-rate payroll tax on the employee is considered to be a closed working wage and does not reduce the tax base. ³ The lump-sum taxed wage and the flat-rate payroll tax stay out of the way with an apportionment on income tax and in the wage tax annual compensation. ⁴ The flat-rate payroll tax is not to be applied to the income tax or to the annual wage tax.

Footnote

(+ + + § 40: For application, see § 52 + + +) Unofficial table of contents

Section 40a lump-sum of the payroll tax for part-time employees and marginally employees

(1) ¹ The employer may, without the call for electronic payroll tax deduction characteristics (§ 39e (4) sentence 2) or the submission of a certificate of pay tax deduction (§ 39 (3) or § 39e (7) or (8)) in the case of employees who are will only be employed in the short term, collect the payroll tax with a flat tax rate of 25 percent of the wage. ² In short-term employment, if the employee is occasionally employed by the employer, not on a regular basis, the duration of the employment does not exceed 18 consecutive working days, and

1.

the working wage does not exceed 68 euros per working day on average during the period of employment, or

2.

the employment is immediately required at an unpredictable time.

(2) The employer may, without the call for electronic payroll tax deduction characteristics (§ 39e (4) sentence 2) or the submission of a certificate for the payroll deduction (§ 39 (3) or § 39e (7) or (8)), the payroll tax including solidarity surcharge and church taxes (uniform flat-rate tax) for the remuneration of minor occupations within the meaning of Section 8 (1) (1) or (8a) of the Fourth Book of the Social Code, for which he makes contributions in accordance with § § § 8 (1) (1) of the Social Code. 168 (1) (1b) or (1c) (slightly insured persons) or in accordance with § 172 (3) or (3a) (insurance-free or exempt from compulsory insurance) or in accordance with Article 276a (1) of the Sixth Book of Social Code (Insurance-Free Minor Employees), with a (2a) In the cases referred to in paragraph 2, the employer shall not have any contributions pursuant to Section 168 (1) (1b) or (1c) or § 172 (3) or (3a) or § 276a (3) (a) (3a) of the German Legal Provisions 1 of the Sixth Book of Social Code, it may not be required to request electronic wage tax deduction characteristics (§ 39e paragraph 4 sentence 2) or the presentation of a certificate for the payroll deduction (§ 39 (3) or § 39e (7) or (8)) the payroll tax with a flat rate of 20 percent of the tax deductible Collect work charges. (3) ¹ By way of derogation from paragraphs 1 and 2a, the employer may, without the call for electronic wage tax deduction characteristics (§ 39e (4) sentence 2) or the submission of a certificate for the deduction of pay tax (§ 39 (3) or § 39e (7)). (8) in the case of auxiliary staff employed in agricultural and forestry holdings, as defined in Section 13 (1) (1) to (4), solely with typical agricultural or forestry works, the payroll tax with a flat rate tax rate of 5 percent of the wage. ² For the purposes of this provision, auxiliary staff are persons employed for the purposes of execution and for the duration of work which does not incur all year; employment with other agricultural and forestry works is not harmful, if their duration does not exceed 25 per cent of the total duration of employment. ³ Auxiliary staff are not employees who belong to the agricultural and forestry specialists or who employ the employer for more than 180 days in the calendar year. (4) The lump-sum payments under paragraphs 1 and 3 are inadmissible.

1.

in the case of workers whose working wage exceeds, on average, EUR 12 per working hour during the period of employment,

2.

in the case of workers who receive a working wage for another employment from the same employer, who is subject to the wage tax deductiation in accordance with Section 39b or section 39c.

(5) Article 40 (3) shall apply to the lump-sum payments referred to in paragraphs 1 to 3. (6) ¹ The Deutsche Rentenversicherung Knappschaft-Bahn-See is responsible for the collection of the uniform flat-rate tax in accordance with paragraph 2. ² The rules on the tax withdrawal from the working wage should be applied accordingly. ³ In the case of the application, removal and enforcement of the uniform flat-rate tax, as well as the collection of an amoration surcharge and the payment procedure for the uniform flat-rate tax, the rules governing contributions shall apply in accordance with Section 168 (1) (1b) or C) or in accordance with § 172 (3) or (3a) or § 276a (1) of the Sixth Book of Social Code. ⁴ The Deutsche Rentenversicherung Knappschaft-Bahn-See has to divide the uniform flat tax on the public authorities, which is why 90 per cent of the uniform flat-rate tax is accounted for by the tax on payroll taxes, 5 Percent on solidarity surcharge and 5 percent on church taxes. ⁵ The churches with the right to survey have to agree on a division of the church tax share and to inform the German Pension Insurance (Deutsche Rentenversicherung Knappschaft-Bahn-See). ⁶ The Deutsche Rentenversicherung Knappschaft-Bahn-See is entitled to collect the uniform flat-rate tax in accordance with paragraph 2 together with the social security contributions from the employer. Unofficial table of contents

Section 40b Flat-rate wage tax for certain future-assurance services

(1) The employer may collect the payroll tax from the contributions to the establishment of a non-funded occupational pension scheme to a pension fund with a flat tax rate of 20 per cent of the benefits. (2) ¹ Paragraph 1 shall not apply in so far as the taxable contributions of the employer for the employee exceed EUR 1 752 in the calendar year or are not related to his first service relationship. ² Where a number of employees are insured jointly in the pension fund, the allowance for the individual worker shall be the partial amount resulting from the breakdown of the total benefits by the number of the beneficiary workers, if: this part amount does not exceed EUR 1 752, in which case workers who are paid for more than EUR 2 148 in the calendar year shall not be included. ³ The amount of EUR 1 752 shall be multiplied by the number of calendar years in which the employee's employment relationship shall be multiplied by the number of calendar years in respect of benefits paid by the employer for the employee on the occasion of termination of the service. the employer has passed; in this case, the second sentence shall not apply. ⁴ The multiplied amount shall be reduced by the amount of the benefits which are taxed on a flat-rate basis in accordance with paragraph 1, which the employer has provided in the calendar year in which the service is terminated and in the preceding six calendar years. (3) Contributions to an accident insurance of the employee may the employer levy the payroll tax with a flat rate of 20 per cent of the contributions if several employees are insured together in an accident insurance contract and the employee Partial amount which shall be allocated in the event of a breakdown of the total contributions after deduction of the (4) In the cases of § 19 (1), first sentence, point 3, second sentence, the employer has the payroll tax at a rate of 15% in the amount of 15%. percent of special payments. (5) ¹ Section 40 (3) shall apply. ² The application of Article 40 (1), first sentence, point 1, to references within the meaning of paragraph 1, paragraph 3 and paragraph 4 shall be excluded.

Footnote

(+ + + § 40b: For application see § 52 + + +) Unofficial table of contents

Section 41 Recording duties on payroll tax deductity

(1) ¹ The employer shall have a pay account at the place of establishment (paragraph 2) for each employee and each calendar year. ² In the pay account, the electronic wage tax deduction characteristics as referred to in section 39e (4) sentence 2 and the third sentence of paragraph 5, as well as the characteristics required for the payroll deduction, are those of the certificate issued by the tax office for the Pay tax deductitiy (§ 39 (3) or § 39e (7) or (8)). ³ In the case of any wage payment for the calendar year for which the pay account is valid, the type and amount of the paid work, including the tax-free remuneration, and the withheld or inherited payroll tax, shall be entered in the payroll account; In the cases of § 39b (5) sentence 1, payroll payment shall be paid off. ⁴ In addition, the short-time allowance, the bad weather allowance, the winter default, the grant to the maternity allowance under the Maternity Protection Act, the subsidy on employment bans for the period before or after a release as well as for the Debinding day during a parental leave according to civil service regulations, the compensation for loss of earnings under the Infection Protection Act of 20 July 2000 (BGBl. 1045), as well as the tax-free increases or surcharges pursuant to Section 3 (28). ⁵ If, for the duration of the service, in other cases than in the case of the sentence 4, the entitlement to a wage for at least five consecutive working days has been substantially omitted, this shall be the case in each case by registering the Uppercase U to be noted. ⁶ If the employer has calculated the payroll tax on a different relationship in the first employment relationship, and in doing so has been disregarded the working wage from previous service conditions of the calendar year, this is due to the registration of the capital letter S to be noted. ⁷ The Federal Government is empowered to prescribe, with the consent of the Federal Council, which individual details should be recorded in the payroll account by means of a legal regulation. ⁸ For employees with low wages and for the cases of § § 40 to 40b recording facilities as well as for tax-free remuneration records can be allowed outside of the payroll account. ⁹ The payroll accounts shall be kept up to the end of the sixth calendar year following the last paid payment. (2) ¹ The establishment shall be the holding or part of the employer's holding in which the working wage determining the execution of the wage tax deduction is determined. ² If the relevant working wage is not determined in the holding or part of the employer's holding or not in the country, the centre of the business management of the employer shall be deemed to be the centre of business in the country; in the case of section 38 (1) The first subparagraph of point 2 shall be deemed to be the place of establishment of the place in the country at which the work is carried out wholly or predominantly. ³ The domestic home port of German merchant ships shall also be considered to be a permanent establishment if the shipping company has no establishment domestically. Unofficial table of contents

Section 41a Registration and removal of the payroll tax

(1) ¹ The employer shall have no later than the tenth day after the end of each of the payroll tax periods

1.

submit a tax declaration to the tax office in whose district the permanent establishment (section 41 (2)) is located (operating tax office), in which it is responsible for the sums of the payroll tax to be retained and accepted in the payroll registration period. (payroll tax registration),

2.

to pay the total payroll tax retained and taken over in the payroll tax period to the Office of the Office of the Office for the Financial Services.

² The payroll registration is to be transmitted in accordance with the officially prescribed data record by remote data transmission in accordance with the tax data transfer regulation. ³ In order to avoid unreasonable hardship, the tax office may, on request, waive electronic transmission; in this case, the payroll tax application shall be submitted in accordance with the official form prescribed and shall be submitted by the employer or from one to the other. To sign the representation of the authorized person. ⁴ The employer is exempted from the obligation to charge additional payroll tax applications if he no longer employs employees for whom he has to retain or take over the payroll tax and that he shares with the tax office. (2) ¹ The salary tax registration period is basically the calendar month. ² The payroll registration period is the calendar quarter when the payroll tax to be paid for the previous calendar year is more than EUR 1 080 but not more than EUR 4 000; the payroll registration period is the calendar year when the the payroll tax to be deducted for the previous calendar year is no more than EUR 1 080. ³ If the establishment has not existed throughout the preceding calendar year, the payroll tax to be deducted for the previous calendar year shall be converted to an annual amount for the determination of the payroll tax period. ⁴ If the permanent establishment has not yet passed in the previous calendar year, the payroll tax to be paid for the first full calendar month after the opening of the permanent establishment shall be the determining factor for the first full calendar month. (3) ¹ The supreme financial authority of the country can determine that the payroll tax is not to be declared to the company's tax office, but to another public cash register and to be deducted from it; the cash register shall be given the position of a state financial authority. ² The Office of the Office or the other competent public fund may order that, by way of derogation from the date referred to in paragraph 1, the payroll tax should be notified and deducted if the deduction of the payroll tax is not secured appears. (4) ¹ Employers who operate their own or chartered merchant ships may benefit from the total amount of the payroll tax to be notified and to be paid an amount of 40 per cent of the payroll tax of those on such ships in a cohesive employment relationship of Crew members employed more than 183 days and withhold them. ² The merchant ships must be registered in a domestic maritime register, carrying the German flag and carrying passengers or goods in the traffic with or between foreign ports, within a foreign port, or between a foreign port and the high seas. ³ The provisions of sentences 1 and 2 shall apply mutagenic if seagoing ships in the marketing year are mainly outside of Germany's territorial waters for towing, mountains or for the search of mineral resources or for the measurement of energy storage sites under the Seabed is used. ⁴ If the payroll tax deducting is to be determined in accordance with the tax category V or VI, the amount shall be determined in accordance with the first sentence of the tax class I, after the payroll tax. Unofficial table of contents

Section 41b Completion of the payroll tax deduction

(1) ¹ In the event of termination of a service or at the end of the calendar year, the employer shall complete the employee's pay account. ² On the basis of the entries in the payroll account, the employer shall, at the latest by 28 February of the following year, have an officially prescribed data record by electronic means in accordance with the tax data transfer ordinance of 28 January 2003 (BGBl. 139), as last amended by Article 1 of the Regulation of 26 June 2007 (BGBl I). 1185), in the current version, in particular the following information (electronic wage tax certificate):

1.

Name, first name, date of birth and address of the employee, the electronic wage tax deduction characteristics, or the wage tax deduction characteristics entered on the corresponding certificate for the deduction of payroll tax, the name and the the number of the financial office to which the payroll tax has been paid, and the tax number of the employer;

2.

the duration of the service during the calendar year as well as the number of capital letters U noted in accordance with § 41 (1) sentence 6;

3.

the nature and amount of the paid work and the capital letters S referred to in Article 41 (1), sentence 6,

4.

the withheld wage tax, the solidarity surcharge and the church tax,

5.

the short-time allowance, the bad weather allowance, the winter default, the grant to the maternity allowance under the Maternity Protection Act, the compensation for loss of earnings under the Infection Protection Act of 20 July 2000 (BGBl. 1045), as last amended by Article 11 (3) of the Law of 6 August 2002 (BGBl I). 3082), as amended, as well as the tax-free increases or surcharges pursuant to Section 3 (28) of this Regulation,

6.

the tax-free employer benefits for journeys between the place of residence and the first place of work and journeys pursuant to section 9 (1) sentence 3 (4a) sentence 3, to be applied to the removal fee.

7.

the flat-rate taxed employer benefits for journeys between the home and the first place of business and journeys pursuant to section 9 (1) sentence 3 (4a) sentence 3,

8.

for the meals made available to the worker, in accordance with Article 8 (2), sentence 8, the capital letters M,

9.

for tax-free collective transport in accordance with § 3, point 32, the capital letter F,

10.

the pledges and allowances paid under Article 3 (13) (13) and (16) in the case of dual financial management;

11.

contributions to statutory pension schemes and to occupational pension schemes, separated by employer and employee share,

12.

the subsidies paid in accordance with Section 3 (62) for sickness and nursing care insurance,

13.

the contributions of the employee to the statutory health insurance and to the social care insurance,

14.

the contributions of the employee to unemployment insurance,

15.

the partial amount of the precautionary flat rate taken into account in accordance with Article 39b (2), first sentence, point 3 (d).

³ The employer has the employee a printout of the electronic payroll tax certificate, which is based on the officially prescribed pattern, stating the identification number (§ 139b of the tax code) or the wage tax code. (paragraph 2) to be handed out or made available electronically. ⁴ Where the employer is not obliged to communicate electronically in accordance with the second sentence of paragraph 1, after the end of the calendar year or when the employment relationship is terminated before the end of the calendar year, he shall have a wage tax certificate in accordance with official status of the employer. to issue the prescribed pattern. ⁵ He shall issue this certificate to the worker. ⁶ The employer must submit non-suspended certificates for the payroll tax deductible with payroll tax certificates to the company's tax office. (2) ¹ If the employer is not aware of the identification number (§ 139b of the tax code) of the employee, he has, for the transfer of the data referred to in the first sentence of paragraph 1, from the name, first name and date of birth of the employee an order of order in accordance with the official name of the employer. to form a defined rule for the employee and to use the ordering feature. ² It may only be used for the purposes of assigning the electronic payroll tax certificate or other data required for the taxation procedure to a specific taxable person and for the purposes of the taxation procedure. collect, form, process, or use. (2a) ¹ Contrary to the provisions of the second sentence of paragraph 2, the order in question shall be irregular or recklessly used. ² The administrative offence can be punished with a fine of up to ten thousand euros. (3) ¹ An employer without a mechanical wage bill, which employs only employees in the context of a marginal employment in his private household within the meaning of Article 8a of the Fourth Book of the Social Code and does not employ any electronic means. In place of the electronic wage tax certificate, a wage tax certificate has to be issued in place of the electronic wage tax certificate in accordance with the officially prescribed pattern. ² The employer shall issue the wage tax certificate to the employee. ³ In the other cases, the employer has to submit the payroll tax certificate to the company tax office. (4) Paragraphs 1 to 3 do not apply to employees, to the extent that they have received working wages, which are taxed flat-rate in accordance with § § 40 to 40b. has been made.

Footnote

(+ + + § 41b: For application, see § 52 + + +) Unofficial table of contents

Section 41c Change in payroll tax deduction

(1) ¹ The employer is entitled to reimburse the wage tax previously levied at the next salary payment or to withhold a wage tax which has not yet been levied,

1.

if electronic wage tax deductions are made available to him for retrieval, or if the employee presents him with a certificate of pay tax deduction with entries which are to be paid at a time before the wage tax deductions are called up or before Submit the certificate for the payroll tax withdrawal; or

2.

if he realizes that he has not kept the payroll tax in accordance with the rules; this also applies to retroactive law changes.

² However, in the cases referred to in point 2 of the first sentence, the employer shall be obliged, if this is economically reasonable, to be reasonably expected. (2) ¹ The payroll tax to be paid shall be deducted from the amount paid or taken up by the employer in respect of its employees as a whole. ² If the payroll tax to be refunded cannot be covered by the amount to be withheld or taken over as a whole, the shortfall will be replaced by the employer at the request of the company's tax office. (3) ¹ After the end of the calendar year or, if the service relationship ends before the end of the calendar year, after termination of the service relationship, the change in the payroll tax deduction is only up to the transmission or invitation to tender of the payroll tax certificate allowed. ² If the wage tax deduction is changed after the end of the calendar year, the payroll tax to be paid at a later date is to be determined in accordance with the annual wage. ³ After the end of the calendar year, a refund of payroll tax is permitted only by means of the wage tax annual compensation according to § 42b. ⁴ A reduction in the payroll tax to be withheld and to be accepted (Article 41a (1), first sentence, point 1) in accordance with Article 164 (2), first sentence, of the tax code is only admissible after the transfer or tendering of the payroll tax certificate if the tax certificate is Employees without contractual rights and against the wishes of the employer have given amounts for which wage tax has been retained. ⁵ In this case, the employer shall have to correct the wage tax certificate already transmitted or issued and shall forward it to the financial administration as amended; § 41b (1) shall apply accordingly. ⁶ The employer has to justify his application and to correct the wage tax application (§ 41a (1) sentence 1). (4) ¹ The employer shall have the cases in which he does not subsequently retain the payroll tax in accordance with paragraph 1, or in which he cannot subsequently withhold the payroll tax, because

1.

the employee no longer receives employment from the employer, or

2.

the employer has already transmitted or has issued the wage tax certificate after the end of the calendar year,

inform the Office of the Office of the Office of the Office of ² If the amount to be resoliced exceeds 10 euros, the tax office must demand the employee's wage tax levied too little. ³ § 42d shall remain unaffected. Unofficial table of contents

§ § 42 and 42a (omitted)

Unofficial table of contents

§ 42b Weartax-Annual compensation by the employer

(1) ¹ The employer is entitled to have his unrestricted income taxable employees who have been constantly in a relationship with him during the previous calendar year (compensatory year), who are in charge of the compensatory year as a result of a wage tax withheld in so far as it exceeds the annual wage tax paid on the annual wage (payroll tax annual compensation). ² It is obliged to carry out the wage tax annual compensation if it employs at least 10 employees on 31 December of the compensation year. ³ The employer shall not carry out the wage tax annual compensation if:

1.

the worker is requesting it, or

2.

the worker was to be taxed for the compensatory year or for part of the compensatory year in accordance with the tax categories V or VI; or

3.

the worker was to be taxed for part of the compensatory year under control classes II, III or IV; or

3a.

in the case of the payroll tax calculation, an allowance or an amount of the allowance was to be taken into account or

3b.

the factor procedure has been applied, or

4.

the employee in the compensatory year of short-time work, bad weather, winter default, grant of maternity benefit under the maternity protection act, a subsidy on employment bans for the period before or after a release, and for the Debinding day during a parental leave according to civil service regulations, compensation for loss of earnings under the Infection Protection Act of 20 July 2000 (BGBl. 1045) or, in accordance with Section 3 (28), tax-free increases or surcharges, or

4a.

the number of capital letters U entered in the payroll account or in the wage tax certificate is at least one or

5.

for the employee in the compensatory year under the precautionary flat rate, only temporary amounts in accordance with § 39b (2) sentence 5 (3) (a) to (d) or the contribution surcharge in accordance with § 39b (2) sentence 5 (3) (c) have been taken into account, or has changed in the compensatory year of the additional contribution rate (Section 39b (2) sentence 5 (3) (b)), or

6.

the employee referred to foreign income from a non-self-employed person in the year of compensation, which was exempted from the payroll tax in accordance with an agreement to avoid double taxation or subject to progressive reservation in accordance with Section 34c (5).

(2) ¹ The employer has to determine the annual salary from the employment relationship existing to him for the wage tax rebate. ² In this case, remuneration within the meaning of Article 34 (1) and (2) (2) and (4) shall not apply unless the employee applies in each case the inclusion in the wage-tax-annual compensation. ³ From the annual working wage, the amount of the allowance and the supplement to the allowance and the amount of the old-age allowance, which may be considered, shall be deducted. ⁴ For the annual wage, which is so reduced, the annual wage tax is to be determined in accordance with § 39b (2) sentences 6 and 7 in accordance with the tax class which is the tax deduction for the last payment period of the compensation year as an electronic payroll tax deduction , or has been entered on the certificate for the payroll tax withdrawal or any communications relating to changes last. ⁵ The employer shall reimburse the employee for the amount by which the annual wage tax resulting hereafter is less than the payroll tax levied on the basis of the annual wage, which is based on the basis of the annual wage. ⁶ In the determination of the total wage tax levied, the payroll tax is to be deducted which has been withheld from the deductions which have been taken out of the sentence 2 except for the approach. (3) ¹ The employer may not pay the wage tax compensation for the last pay period ending in the compensatory year, at the earliest in the pay-off period, and at the latest in the pay-off period for the last payroll period, which is the month of March of the The following calendar year shall end for the same year. ² The payroll tax to be paid shall be deducted from the amount paid by the employer to his employees in respect of the total payroll tax period. ³ § 41c (2) sentence 2 shall apply. (4) ¹ In the pay account for the compensatory year, the payroll tax reimbursed in the wage tax annual compensation is to be entered separately. ² The payroll tax certificate for the compensatory year shall be the amount charged after the calculation of the wage tax levied with the reimbursed payroll tax as a levied payroll tax. Unofficial table of contents

§ 42c (omitted)

- Unofficial table of contents

§ 42d Liability of the employer and liability in the case of employee surrender

(1) The employer shall be liable

1.

for the payroll tax, which he has to retain and to pay,

2.

for the payroll tax, which he has wrongly paid in the pay-tax-year compensation,

3.

for the income tax (payroll tax), which is shortened due to erroneous information in the payroll account or in the payroll tax certificate,

4.

for the payroll tax to be applied in the cases of Section 38 (3a) of the Third Party.

(2) The employer shall not be liable in so far as the payroll tax is to be claimed in accordance with § 39 (5) or § 39a (5) and in the cases indicated by the employer in § 38 (4) sentence 2 and 3 and § 41c (4). (3) ¹ As far as the employer's liability is sufficient, the employer and the employee are the total debtor. ² The tax liability or liability liability can be claimed by the Office of the Office of the Office of the Office of the Office of Liability in respect of each and every debtor in the light of its discretion. ³ The employer can also be used when the employee is assessed for income tax. ⁴ The employee can only be used within the framework of the overall debt.

1.

if the employer has not properly withheld the wage tax from the working wage,

2.

if the employee knows that the employer has not registered the wage tax withheld in accordance with the rules. ² This shall not apply if the employee has immediately communicated the facts to the tax office.

(4) ¹ The employer shall not be liable for the use of the employer and shall not be subject to any obligation to provide any service, insofar as the employer

1.

the payroll tax to be withheld, or

2.

after the conclusion of a wage tax external audit, its payment obligation shall be recognised in writing.

² Sentence 1 shall apply in accordance with a lump-sum payroll tax to be exceeded. (5) From the assertion of the tax repayment or liability claim, it should be seen if this does not exceed 10 euros in total. (6) ¹ Insofar as a third party (Entleiher) employee within the meaning of Article 1 (1), first sentence, of the Employee Transfer Act is in the version of the Notice of 3 February 1995 (BGBl. 158), as last amended by Article 26 of the Law of 20 December 2011 (BGBl). 2854), it is liable to the employer, with the exception of the cases in which an employee's surrender is available under Section 1 (3) of the Employees 'Transfer Act (Employees' Transfer Act). ² The Entleiher shall not be liable if the surrender is based on a permission in accordance with § 1 of the Workers ' Act on the Law of the Workers Act, as amended in each case, and if he proves that he is required to comply with the provisions of Section 51 (1) (2) (d). Have complied with the duties of co-action. ³ In addition, the debtor shall not be liable if he has been mistaken for the existence of an employee surrender without fault. ⁴ The liability is limited to the payroll tax for the time for which the employee has been left to him. ⁵ As far as the liability of the borrower is sufficient, the employer, the borrower and the employee are the total debtor. ⁶ The debtor may be used for payment only in so far as the execution in the domestic movable property of the employer has failed or does not promise success; § 219 sentence 2 of the tax code shall be applied accordingly. ⁷ If the circumstances of the employee surrender difficult to determine the payroll tax, then the liability liability is to be assumed with 15 per cent of the remuneration agreed between the distributor and the entleier without VAT, as long as the borroyer is not credible. makes the payroll tax for which he is liable is lower. ⁸ Paragraphs 1 to 5 shall apply accordingly. ⁹ The responsibility of the financial office depends on the place of the distributor's place of business. (7) As far as the employer is the employer, the distributor shall be liable as a hiker under paragraph 6. (8) ¹ The tax office may order temporary workers with regard to the payroll tax that the borrower has to withhold and hold off a certain part of the remuneration agreed with the distributor if this is necessary in order to secure the tax claim; The fourth sentence of paragraph 6 shall apply. ² The administrative act may also be issued orally. ³ The amount of the part of the remuneration to be kept and to be deducted shall not be justified if the percentage referred to in the second sentence of paragraph 6 is not exceeded. (9) ¹ The employer shall also be liable if a third party bears his duties in accordance with Section 38 (3a) of this Directive. ² In such cases, the third party shall be liable beside the employer. ³ To the extent that the liability of the third party is sufficient, the employer, the third party and the employee shall be the total debtor. ⁴ The second sentence of the second sentence of paragraph 3 shall apply; paragraph 4 shall also apply to the use of the third party. ⁵ In the case of the second sentence of Article 38 (3a), the third party's liability shall be limited to the payroll tax to be levied for the period for which he has committed himself to the employer for the purpose of deducting the payroll tax; the relevant period shall end not before the third party has indicated to its operations office the termination of its obligation to the employer. ⁶ In the cases referred to in Article 38 (3a), sentence 7, the amount of liability shall be determined as the liability for the amount of the payroll tax to be calculated and retained for the entire working wage of the payroll period, the total wage tax actually retained. exceeds. ⁷ Where the liability liability concerns a number of employers, it shall be divided into the employer in the event of a defective wage tax calculation in accordance with the ratio of wages and the amount of work pay to be subsequently collected. ⁸ In the cases of Section 38 (3a), the Office of Operations of the third party shall be responsible for the assertion of the tax or liability liability. Unofficial table of contents

Section 42e Call information

¹ At the request of a person concerned, the Office of the Office of the Office of the Office of the Office of the Office of the Office of the Office of the European Union has to provide information on whether and to what extent the provisions ² If several company tax offices are responsible for an employer, the tax office provides the information in the district of which the management (section 10 of the tax code) of the employer is located in the country. ³ If this tax office is not a tax office, the tax office in whose district is the permanent establishment with the majority of the employees is responsible. ⁴ In the cases referred to in sentences 2 and 3, the employer shall indicate to all the operating staff financial offices, the financial office of the management and, if necessary, the permanent establishment with the majority of employees, and the premises for which the employer is responsible for: the information is important. Unofficial table of contents

§ 42f Wage Tax Examination

(1) The company's tax office is responsible for the external audit of the withholding or acquisition and removal of the payroll tax. (2) ¹ § 200 of the German Tax Code shall apply to the employer's obligation to participate in the external examination. ² In addition, the employees of the employer shall provide the person with the examination officer with any information on the nature and amount of their revenue and, if so requested, the certificates for deducting the payroll tax, for instance in their possession. , as well as the supporting documents on wage tax already paid. ³ This also applies to persons in whom it is disputed whether they are or were employees of the employer. (3) ¹ In the cases of § 38 (3a), the third party's tax office shall be responsible for the external audit; § 195, second sentence, of the tax order shall remain unaffected. ² The external examination is also permissible with the employer; the duties of the employer shall remain in addition to the obligations of the third party. (4) At the request of the employer, the external examination and the examinations by the holders of the pension insurance (§ 28p) may be of the Fourth Book of the Social Code) at the same time. Unofficial table of contents

§ 42g Wage Tax retrospective

(1) ¹ The wage tax review serves to ensure that the payroll tax is properly withheld and deducted. ² It is a special procedure for the timely investigation of tax-related issues. (2) ¹ A wage tax review takes place during the usual business and working hours. ² For this purpose, the representatives with the retrospective can enter land and premises of persons performing a commercial or professional activity without prior notice and outside a wage tax outside examination. ³ Dwelling spaces shall be entered against the will of the holder only for the prevention of urgent threats to public security and order. (3) ¹ The persons affected by the payroll tax review have, on request, the representatives of the review officer, on request, salary and salary records, records, books, business papers and other documents on the subject of the payroll tax review. to provide the facts and to provide information where this is useful for the purpose of establishing a tax collection. ² The second sentence of Article 42f (2) and (3) shall apply mutatily. (4) ¹ If the findings of the wage tax retrospective give rise to this, a pay tax outside examination according to § 42f can be transferred without a prior examination order (§ 196 of the Tax Code). ² The transition to the external examination will be made in writing. (5) If conditions are found during a wage tax review which may be significant for the setting and collection of other taxes, then the evaluation of the findings shall be made. shall be admissible in so far as their knowledge of the taxation of the persons referred to in paragraph 2 or of other persons may be of importance.

3.
Tax deducted from capital gains tax (capital gains tax)

Unofficial table of contents

Section 43 Capital gains with tax deprivation

(1) ¹ In the case of the following domestic and in the cases of points 6, 7 (a) and points 8 to 12 as well as the second sentence also foreign capital gains, the income tax is levied by deduction of the capital gains tax (capital gains tax):

1.

Capital gains within the meaning of Article 20 (1) (1), insofar as these are not referred to separately in point 1a below, and capital gains within the meaning of Article 20 (1) (2). ² The same applies to capital gains within the meaning of the second sentence of section 20 (2) (2) (a) and (2), second sentence;

1a.

Capital gains within the meaning of Article 20 (1) (1) of shares and vouchers which are admitted to the custody by a securities collection bank in accordance with Section 5 of the Depository Act and which have been entrusted to the collection in Germany for the purposes of collective custody; where a special custody is carried out in accordance with the first sentence of Section 2 of the Custody Act, or where the proceeds are disbursed or credited against the suspension of the dividend vouchers or other certificate of earnings;

2.

Interest from partial bonds, in which, in addition to the fixed interest, a right to exchange in shares (convertible bonds) or an additional interest rate, which depends on the amount of the debtor's profit distributions (profit or loss), and interest from the right of enjoyment other than those mentioned in Section 20 (1) (1). ² The profit or loss gazations do not include such partial bonds in which the interest rate is reduced only temporarily and at the same time an additional interest rate dependent on the company's respective earnings result up to the level of the profit the original interest rate has been fixed. ³ The capital gains within the meaning of the first sentence do not include the federal banking rights within the meaning of Section 3 (1) of the Act on the liquidation of the Deutsche Reichsbank and the Deutsche Golddiskontbank (German Gold Diskontbank) in the Bundesgesetzblatt (Federal Law Gazer), Part III, Division number 7620-6, published adjusted version, most recently by the Law of 17 December 1975 (BGBl. 3123). ⁴ In the event of a tax withdrawal on capital gains, the rules applicable to the tax withdrawal referred to in point 1a shall apply mutatily if:

a)

the partial bonds and the right of enjoyment in accordance with § 5 of the depositary act are admitted to the collection custody by a securities collection bank and are entrusted to the collection in Germany for the collection of custody,

b)

the partial bonds and the right of enjoyment are kept separately in accordance with § 2 sentence 1 of the Depository Act; or

c)

the proceeds of the partial bonds and the right of enjoyment are paid out or credited against the delivery of the vouchers;

3.

capital gains within the meaning of Article 20 (1) (4);

4.

Capital gains within the meaning of Article 20 (1) (6) (1) to (6); § 20 (1) (6), second sentence, and (3) in the version to be applied on 1 January 2008 shall not be taken into account for the purposes of the capital gains tax. ² In the cases referred to in Article 20 (1) (6), fourth sentence, in the version in force on 31 December 2004, the tax withdrawal from the capital yield shall only be effected if the insurance undertaking knows or is aware of the result of a communication from the financial office. Failure to fulfil its own disclosure obligations does not know that the capital gains under this provision are part of the income from capital assets;

5.

(dropped)

6.

foreign capital gains within the meaning of points 1 and 1a;

7.

capital gains within the meaning of Article 20 (1) (7), except in the case of capital gains within the meaning of point 2, where:

a)

they are interest from bonds and receivings entered in a public debt register or in a foreign register or issued via the collective documents within the meaning of Section 9a of the Depository Act or part-debt securities;

b)

the debtor of the capital gains not referred to in point (a) is a domestic credit institution or a domestic financial services institution within the meaning of the law on credit accounts. ² Credit institution in this sense is also the Kreditanstalt für Wiederaufbau, a Bausparkasse, an insurance company for income from investments comparable with deposit transactions with credit institutions, the Deutsche Postbank AG, which is Deutsche Bundesbank in the case of transactions with anyone including its employees within the meaning of § § 22 and 25 of the Act on the Deutsche Bundesbank and a domestic branch or branch of a foreign company in the The terms of § § 53 and 53b of the law on credit, but not a foreign branch of a domestic credit institution or a domestic financial services institution. ³ The national branch or branch shall be deemed to be the debtor of the capital gains instead of the foreign undertaking;

7a.

Capital gains within the meaning of Article 20 (1) (9);

7b.

capital gains within the meaning of Article 20 (1) (10) (a);

7c.

capital gains within the meaning of Article 20 (1) (10) (b);

8.

capital gains within the meaning of Article 20 (1) (11);

9.

capital gains within the meaning of the first sentence of section 20 (2), first sentence, first sentence, and second sentence;

10.

capital gains within the meaning of Article 20 (2) (1) (2) (b) and (7);

11.

capital gains within the meaning of Article 20 (2), first sentence, point 3;

12.

Capital gains within the meaning of Article 20 (2), first sentence, point 8.

² The tax retreat shall also be subject to capital gains within the meaning of Article 20 (3), which shall be granted in addition to the capital gains referred to in points 1 to 12 or in the place of the capital gains. ³ The tax deductiation shall be carried out irrespective of § 3, point 40, and § 8b of the Corporate Tax Act. ⁴ For the purposes of the capital gains tax deduction, the transfer of an asset held or managed by a paying entity to another creditor as defined in § 20 (2) shall be deemed to be a divestment of the assets. ⁵ Sentence 4 shall not apply where the taxable person informs the paying body, under the name of the data referred to in sentence 6, points 4 to 6, that it is a free transfer. ⁶ The issuing body shall, in the case of the fifth sentence, have the following data to the Office of the Office of the Office of Operations responsible for them by 31 May of the following year in accordance with the officially prescribed data record, in accordance with the conditions laid down by the Tax Data-Delivery Regulation, as amended, to be communicated in each case:

1.

the name of the paying agency,

2.

the competent authority for the operation of the operating staff;

3.

the transferred business good, the date of transmission, the value at the time of transmission and the cost of the asset,

4.

the name, date of birth, address and identification number of the transferor,

5.

the name, date of birth, address and identification number of the consignee and the name of the credit institution, the number of the depository, the account or the debtor account,

6.

as far as is known, the personal relationship (relative relationship, marriage, life partnership) between the transferee and the recipient.

(1a) (omitted) (2) ¹ In addition to the cases referred to in the first sentence of paragraph 1 (1) (1a) and (7c), the tax withdrawal shall not be effected where creditors and debtors of the capital gains (debtors) or the paying agency are the same person at the time of the infant. ² In addition, the tax withdrawal shall not be effected where, in the cases referred to in the first sentence of paragraph 1, points 6, 7 and 8 to 12 of the creditors of the capital gains, a national credit institution or financial services institution referred to in the first sentence of paragraph 1, point 7 Point (b) or a domestic capital management company. ³ In the case of capital gains within the meaning of the first sentence of paragraph 1 (1) (6) and (8) to (12), a tax withdrawal shall also not be required

1.

an unlimited taxable body, association of persons or property which is not covered by the first sentence of sentence 2 or § 44a (4), first sentence, is creditor of the capital gains; or

2.

the capital gains are operating income of a domestic holding and the creditor of the capital gains declares this to the paying agency in accordance with the officially prescribed pattern; this shall apply in accordance with capital gains from the options of options and Transactions within the meaning of the first sentence of paragraph 1 (1) (8) and (11), if they are part of the leasing and leasing income.

⁴ In the case of Section 1 (1) (4) and (5) of the Corporation Tax Law, the first sentence of paragraph 1 shall apply only if the body, association of persons or the assets of the property are covered by a certificate issued by the financial office responsible for it. of this group of taxable persons. ⁵ The certificate shall be issued subject to the reservation of withdrawal. ⁶ The cases referred to in point 3 (2) shall be recorded separately and shall be kept for a period of six years from the date on which the capital gains have been declared as belonging to the operating income or to the leasing and leasing income; shall begin with the end of the calendar year in which the exemption shall be taken into account for the last time. ⁷ In the cases referred to in point 3 (2), the paying agency shall also have the account or depository name or other marking of the business transaction, the creditor's name and surname and the identification number in accordance with § 139b of the tax code. or in the case of a majority of persons, to store the company name and the associated tax number in accordance with the officially prescribed data record and to transmit it by remote data transmission. ⁸ The Federal Ministry of Finance will inform the recipient of the data deliveries as well as the date of the first transmission by a letter to be published in the Federal Tax Bulletin. (3) ¹ Capital gains within the meaning of the first sentence of the first sentence of the first sentence of paragraph 1 and point 1a to 4 shall be domestic if the debtor is domicated, management or registered office in the territory of the country; capital gains within the meaning of the first sentence of paragraph 1, point 4 shall be domestic, even if: if the debtor has an establishment within the meaning of § 106, § 110a or § 110d of the Insurance Supervision Act domestily. ² Capital gains within the meaning of the first sentence of the first subparagraph of paragraph 1 are domestic if the debtor of the claims referred to satisfies the conditions set out in the first sentence of sentence 1. ³ Capital gains within the meaning of Section 20 (1) (1) sentence 4 are domestic if the issuer of the shares has a head office or head office domestically. ⁴ Capital gains within the meaning of the first sentence of paragraph 1, first sentence, point 6 are foreign if neither the conditions set out in the first sentence nor the second sentence are available. (4) The tax default is also to be carried out if the capital gains from the creditor to the income from the income from the income Agriculture, forestry, business, self-employment or leasing and leasing. (5) ¹ In the case of capital gains within the meaning of § 20, in so far as they are subject to the capital gains tax, the income tax is subject to the tax deduction; the retaliatory effect of the tax deduction does not occur if the creditor pursuant to § 44 (1) sentence 8 and 9 , and paragraph 5 shall be eligible for use. ² This does not apply in cases of § 32d (2) and for capital gains, which are part of the income from agriculture, forestry, business, self-employment or leasing and leasing. ³ At the request of the creditor, capital gains within the meaning of sentence 1 shall be included in the special taxation of capital gains pursuant to Section 32d. ⁴ A provisional determination of the income tax within the meaning of the second sentence of Article 165 (1), second sentence, point 2 to 4 of the tax code also includes income within the meaning of the first sentence for which the application for sentence 3 has not been submitted.

Footnote

(+ + + § 43: For application see § 52 + + +)
(+ + + § 43: For application see Section 52a (15a), (16), (16b), (16c) + + +) Unofficial table of contents

§ 43a Measurement of the capital gains tax

(1) ¹ The capital gains tax shall be

1.

in the cases of section 43 (1), first sentence, points 1 to 4, 6 to 7a and 8 to 12, and a sentence of 2:25 per cent of the capital yield;

2.

in the cases of § 43 (1), first sentence, point 7b and 7c: 15 per cent of the capital yield.

² In the case of a church tax liability, the capital gains tax is reduced by 25 per cent of the church tax leated on the capital gains. ³ Section 32d (1), sentences 4 and 5 shall apply mutatily. (2) ¹ The tax deduction shall be subject to full capital gains without any deduction. ² In the cases referred to in Article 43 (1), first sentence, points 9 to 12, the tax withdrawal shall be determined in accordance with Article 20 (4) and (4a) if the assets have been acquired or sold by the body paying the capital gains and have since been retained or administered. ³ If the taxable person transfers the assets to another depot, the issuing domestic paying agency must inform the accepting office of the acquisition data. ⁴ Sentence 3 shall apply in the cases of § 43 (1) sentence 5. ⁵ Where the issuing issuing body is a credit institution or financial services institution established in another Member State of the European Union, in another Contracting State of the EEA Agreement of 3 January 1994 (OJ L 327, 30.4.1994, p. EC No 3), as amended or in another Contracting State, in accordance with Article 17 (2) (i) of Directive 2003 /48/EC of 3 June 2003 in the field of taxation of savings income in the form of interest payments (OJ L 327, 30.4.2003, p. EU No 38), the taxable person may provide proof of proof only by means of a certificate issued by the foreign institution, as appropriate in respect of a branch of a domestic credit institution situated in that territory; or Financial Services Institute. ⁶ In all other cases, proof of the acquisition data is not allowed. ⁷ If the acquisition data are not proven, the tax collection shall be based on 30% of the revenue from the sale or redemption of the assets. ⁸ In the cases of § 43 (1) sentence 4, the stock exchange price at the time of the transfer plus any interest as income from the sale and the costs associated with the depository transfer shall be deemed to be the disposal costs within the meaning of § 20 (4) sentence 1. ⁹ For the purpose of determining the stock exchange price, the lowest price quoted on the previous day of the transfer in the regulated market shall be determined; if a listing is not available on the previous day, the goods shall be subject to the last date within 30 days of the date of the transfer. Day of transfer in the regulated market listed; the same shall apply to securities included in the free movement of the country or to trading on a regulated market in another State of the European Economic Area in the The meaning of Article 1 (13) of Council Directive 93 /22/EEC of 10 May 1993 concerning: Investment services (OJ L 327, EC No 27). ¹⁰ If a stock price is not available, the tax is measured after 30 percent of the acquisition costs. ¹¹ The accepting paying agency shall, as an acquisition cost, set up the exchange price set by the issuing body and take into account the interest rate referred to in paragraph 3 as a result of the transfer as a revenue from the sale. ¹² Sentence 9 shall apply accordingly. ¹³ If an exchange price is not available, the tax retreat is based on 30 percent of the revenue from the sale or redemption of the assets. ¹⁴ If, before 1 January 1994, the paying agency has acquired or sold the assets and has since kept or managed it, it may deduct the tax after 30% of the revenue from the sale or redemption of the securities; and Capital requirements. ¹⁵ By way of derogation from sentences 2 to 14, in the case of capital gains, the tax withdrawal shall be measured by non-marketable securities issued by the Federal Government and the Länder or in the case of capital gains within the meaning of Article 43 (1) Sentence 1 Point 7 (b) of capital claims not securitised in bearer or order debt securities after the full return of capital without any deduction. (3) ¹ The paying agency shall take into account foreign taxes on capital gains in accordance with section 32d (5). ² It shall, taking into account the fourth sentence of Article 20 (6), in the calendar year, compensate for negative capital gains, including paid interest, up to the amount of the positive capital gains; is a joint order for exemption within the meaning of Section 44a In the first sentence of paragraph 2, in conjunction with the second sentence of Article 20 (9), a joint compensation shall be made. ³ The non-balanced loss shall be transferred to the next calendar year. ⁴ At the request of the creditor of the capital gains, the creditor shall issue a certificate in accordance with officially prescribed patterns on the level of unbalanced loss; in this case, the transfer of losses shall not be required. ⁵ The irrevocable application for the certificate must be sent to the issuing body by 15 December of the current year. ⁶ If the creditor of the capital gains transfers his assets located in the depot to another depot, the issuing paying agency of the accepting payment authority shall, at the request of the creditor of the capital gains, the amount of the capital gains. of the unbalanced loss; a certificate issued in accordance with the fourth sentence shall not be issued in this case. ⁷ If, after the end of the calendar year, the paying agency is informed of the change in a tax base or a capital gains tax to be collected, it shall not make the corresponding correction until the date of its knowledge; § 44 (5) remains unaffected. ⁸ The above sentences do not apply in the cases of § 20 (8) and § 44 (1) sentence 4 (1) (a) double letter bb as well as in corporate bodies, persons ' associations or assets. (4) ¹ Paragraphs 2 and 3 shall apply mutatily to the body responsible for the Bundesschuldbuch or to a national debt administration as the paying agency. ² If the securities or claims are acquired by a credit institution or a financial services institution with the conditions of custody and administration by the body responsible for the Bundesschuldbuch or a national debt administration, the Credit institution or the financial services institution of the body responsible for the Bundesschuldbuch or a national debt administration together with the securities to be entered in the debt book, and the acquisition dates and the date of acquisition , and in the case of paragraph 2, the purchase price of the market-based trading securities of the Federal Government or the Länder and also to indicate that it has acquired or sold these securities and claims and has since maintained or managed them.

Footnote

(+ + + § 43a: For application, see § 52 + + +)
(+ + + § 43a: For application, see Section 52a (16) + + +) Unofficial table of contents

§ 43b Measurement of the capital gains tax in certain companies

(1) ¹ On application, the capital gains tax shall be applied to capital gains within the meaning of Article 20 (1) (1), which is a parent company which has neither its registered office nor its management in the territory of the country, or any other Member State of the European Union shall not be levied on the premises of that parent company, which shall be allocated to the distribution of a subsidiary. ² The provisions of the first sentence shall also apply to the distributions of a subsidiary which is infused to a permanent establishment situated in another Member State of the European Union of a parent company subject to unlimited taxable rights. ³ An inflow to the permanent establishment is only available if the participation in the subsidiary is actually part of the operating assets of the plant. ⁴ The rates 1 to 3 shall not apply to capital gains within the meaning of Article 20 (1) (1), which are infused on the occasion of the liquidation or conversion of a subsidiary. (2) ¹ The parent company referred to in paragraph 1 shall be any company which satisfies the conditions laid down in Annex 2 to this Act and which, in accordance with Article 3 (1) (a) of Council Directive 2011 /96/EU of 30 November 2011 on the common system of taxation of parent companies and subsidiaries of different Member States (OJ L 327 8), as last amended by Directive 2013 /13/EU (OJ L 344, 28.12.2013, p. 30), at the date of the formation of the capital gains tax in accordance with Section 44 (1) sentence 2, it has been shown that at least 10% of the capital gains tax is directly involved in the capital of the subsidiary (minimum contribution). ² If the minimum level of participation is not fulfilled at this time, the date of the profit distribution decision shall be decisive. ³ The subsidiary within the meaning of paragraph 1 and the first sentence shall be any unrestricted taxable company which shall be subject to the conditions laid down in Appendix 2 to this Act and in Article 3 (1) (b) of Directive 2011 /96/EU is fulfilled. ⁴ A further condition is that the participation is demonstrably uninterrupted for twelve months. ⁵ If this period of participation is completed after the date of the formation of the capital gains tax in accordance with § 44 (1) sentence 2, the withheld and abducted capital gains tax shall be reimbursed in accordance with § 50d paragraph 1; the exemption procedure according to § (2a) a permanent establishment within the meaning of paragraphs 1 and 2 shall be a permanent establishment in another Member State of the European Union by which the activity of the parent company shall be exercised in whole or in part, where the right of taxation of the profits of such a business institution shall be In each case, existing agreements to avoid double taxation shall be allocated to the State in which it is situated and those profits shall be subject to taxation in that State. (3) (omitted)

Footnote

(+ + + § 43b: For application, see § 52 + + +) Unofficial table of contents

Section 44 Enpayment of the capital gains tax

(1) ¹ The debtor of the capital gains tax is in the cases of § 43 (1) sentence 1 (1) (1) to (7b) and (8) to (12) and the second sentence of the creditors of the capital gains. ² The capital gains tax shall be incurred at the time when the capital gains are infused to the creditor. ³ At this point in the cases of § 43 (1), first sentence, points 1, 2 to 4 and 7a and 7b of the debtors of the capital gains, but in the cases of § 43 (1), first sentence, first sentence, point 1, second sentence, they have the sales order for the seller of the securities. in the cases referred to in the first sentence of sentence 4, point 1, and in the cases referred to in Article 43 (1) (1) (1a), (6), (7) and (8) to (12) and in the second sentence, the body paying the capital gains shall carry out the tax deducting on behalf of the creditor of the capital gains. ⁴ The body paying the capital gains shall be

1.

in the cases of Article 43 (1), first sentence, points 6, 7 (a) and 8 to 12, and sentence 2

a)

the domestic credit institution or the domestic financial services institution within the meaning of Article 43 (1), first sentence, point 7 (b), the domestic securities trading firm or the domestic securities trading bank,

aa)

the partial debentures, the shares in a collective debt collection claim, the advertising rights, the interest notes or other economic assets, or the sale or the sale of the interest, and the capital gains are paid out or credited. or in the cases referred to in Article 43 (1), first sentence, points 8 and 11, disbursed or crediting the capital gains,

bb)

which pays or credits the capital gains against the suspension of the interest notes or the partial debt securities to a foreign credit institution or a foreign financial service institution;

b)

the debtor of the capital gains in the cases referred to in Article 43 (1), first sentence, point 7 (a) and point 10, under the conditions laid down in subparagraph (a), if no domestic credit institution or non-national financial services institution is responsible for the Capital gains shall be paid out;

2.

in the cases referred to in Article 43 (1) (1) (7) (b), the domestic credit institution or the domestic financial services institution which pays or credits the capital gains as debtors;

3.

in the cases referred to in Article 43 (1), first sentence, point 1a

a)

the domestic credit or financial services institution within the meaning of Article 43 (1) (1) (7) (b), the domestic securities trading undertaking or the domestic securities trading bank, which holds or manages the shares and which to pay or credit capital gains or to pay or credit the capital gains against the suspension of the dividend bills or to pay the capital gains to a foreign body;

b)

the securities collection bank which has been entrusted with the shares in the custody of the securities if it pays the capital gains to a foreign entity;

c)

the debtor of the capital gains, in so far as the securities collection bank entrusted with the shares for the custody of the securities does not carry out a dividend regulation; the securities collection bank shall have the amount of the stocks without the debtor of the capital gains Notification of dividends.

⁵ The tax withheld within a calendar month shall be paid to the tax office until the tenth of the following month, the tax office for taxation

1.

the debtor of the capital gains,

2.

the point or place of sale of the sales order, or

3.

of the body paying the capital gains

in the case of capital gains within the meaning of section 43 (1), first sentence, point 1, shall be deducted from the retained tax at the time when the capital gains are infused to the creditor. ⁶ In so doing, the capital gains tax to be deducted at the same time shall be rounded off to the next full euro amount. ⁷ If capital gains in whole or in part do not exist in money (Section 8 (2)) and the capital gains paid in money are not sufficient to cover the capital gains tax, the creditor of the capital gains has the duty to deduct the tax Missing amount to be provided. ⁸ In so far as the creditor does not comply with his obligation, the person responsible for the tax withdrawal has to indicate this to the tax office responsible for the tax office. ⁹ The tax office has to reclaim the capital gains tax levied too little by the creditor of the capital gains. (1a) ¹ If domestic shares are acquired through a foreign entity with a dividend entitlement, but are supplied without entitlement to a dividend, and the foreign body is responsible for the income within the meaning of Section 20 (1) (1) sentence 4 The amount of the tax within the meaning of Article 43a (1), first sentence, point 1, to a domestic securities collection bank shall be subject to the obligation to carry out the tax withheld. ² In the case of capital gains as defined in the first sentence of Article 43 (1) (1) (1) and (2), the first sentence shall apply. (2) ¹ Profit shares (dividends) and other capital gains within the meaning of section 43 (1), first sentence, point 1, the distribution of which is decided upon by a corporation, shall be paid to the creditor of the capital gains on the day (paragraph 1), which shall be taken as the date of the decision as the date of the Payment has been determined. ² If the payout is fixed only without a decision having been taken on the date of payment, the date of the date of entry shall be that after the decision is taken. ³ In the case of capital gains within the meaning of section 20 (1) (1), sentence 4, these points of the inflow shall apply in accordance with. (3) ¹ If, in the case of income from participation in a trading industry, the investment contract does not make an agreement on the date of the distribution, the capital income shall be deemed to apply on the day after the balance sheet has been drawn up; or any other determination of the profit share of the silent partner, but no later than six months after the end of the marketing year for which the capital income is to be distributed or credited. ² In the case of interest from a partial loan, the first sentence shall apply. (4) If creditors and debtors of the capital gains have expressly agreed to the payment of the capital before flowing, because the debtor is temporarily unable to pay for payment, The tax withdrawal shall not be carried out until the time limit has expired. (5) ¹ The debtors of the capital gains, the entities performing the sales order, or the entities paying the capital gains, shall be liable for the capital gains tax which they have to withhold and carry out, unless they show that they are the have neither intentionally nor grossly negligently violated their obligations. ² The creditor of the capital gains shall be used only if:

1.

the debtor, the body executing the sales order, or the body paying the capital gains, has not reduced the capital gains in accordance with the rules,

2.

the creditor knows that the debtor, the body executing the sales order, or the body paying the capital gains, did not pay the retained capital gains tax in accordance with the rules, and does not inform the tax office without delay. or

3.

the domestic credit institution paying the capital gains, or the domestic financial services institution, has wrongly paid off the capital gains without deduction of the capital gains tax.

³ No liability shall be required for the use of the debtor of the capital gains, the body executing the sales order and the body paying the capital gains, insofar as the debtor, the body executing the sales order, or the body paying the capital gains has correctly registered the retained capital gains tax or, in so far as it is in writing, in writing of its payment obligations to the tax office or the audit officer of the financial office. (6) ¹ In the cases of Section 43 (1), first sentence, point 7c, the legal person under public law and the corporation tax exempted from corporation tax, the association of persons or assets as creditors and the holding of a commercial and commercial nature shall be deemed to be valid. economic business operations as debtors of the capital gains. ² The capital gains tax shall also be incurred, including in so far as it does not apply to covert profit distributions made during the preceding marketing year at the time of the balance sheet production; it shall be produced no later than eight months after the end of the Marketing year; in the cases of § 20 (1) (10) (b) sentence 2 the day after the decision on the use and in the cases of § 22 (4) of the Conversion Tax Act the day after the divestment. ³ The capital gains tax shall be incurred in the cases referred to in Article 20 (1) (10) (b), third sentence, at the end of the marketing year. ⁴ Paragraphs 1 to 4 and the second sentence of paragraph 5 shall apply mutatily. ⁵ The debtor of the capital gains shall be liable for the capital gains tax, insofar as it is attributable to concealed profit distributions and to divestments within the meaning of Section 22 (4) of the Transformation Tax Act. (7) ¹ In the cases of Section 14 (3) of the Corporate Tax Law, the capital gains tax shall be incurred at the date of the determination of the trade balance of the organ company; it shall be produced no later than eight months after the end of the marketing year of the Organ society. ² The resulting capital gains tax shall be deducted from the working day following the date of creation to the tax office, which is responsible for the taxation of the organ company on the basis of income. ³ In addition, paragraphs 1 to 4 shall apply accordingly.

Footnote

(+ + + § 44: For application, see § 52 + + +)
(+ + + § 44: For application, see Section 52a (16b), (16c) + + +) Unofficial table of contents

Section 44a Distance from tax withdrawal

(1) ¹ In so far as the capital gains, together with the capital gains for which the capital gains tax is to be reimbursed in accordance with § 44b or no tax withholding pursuant to paragraph 10, do not exceed the savings flat amount pursuant to Article 20 (9), a tax withholding tax is shall not be made in the case of capital gains as defined in

1.

Section 43 (1), first sentence, points 1 and 2, of the right of enjoyment, or

2.

Article 43 (1) (1) (1) and (2) in the case of shares which have been left to their employees by a capital company and by it, a trustee appointed by the capital company, a domestic credit institution or a domestic credit institution A branch of one of the undertakings referred to in Article 53b (1) or (7) of the Banking Act shall be retained; and

3.

Section 43 (1), first sentence, points 3 to 7, and 8 to 12, and the second sentence, which accrues to an unrestricted income tax creditor.

² Employees within the meaning of the first sentence shall be equal to the employees of a company affiliated with the capital company in accordance with Section 15 of the German Stock Corporation Act (AktG) and former employees of the capital company or of a company affiliated with it. ³ Shares handed over by the capital company shall be equal to shares allocated to employees in the event of a capital increase on the basis of their subscription rights from the shares issued by the capital company or by the shares held by the capital company. employees are part of a capital increase from company funds. ⁴ In the case of capital gains within the meaning of Article 43 (1) (1) (1), (2) to (7) and (8) to (12), as well as the second sentence of Article 43 (1), to an unrestricted income tax creditor, the tax deductions shall not be carried out if it is to be assumed that, in the case of cases of No tax on the benefit under Section 32d (6) of this Regulation shall be established. (2) ¹ The condition for the distance from the tax withdrawal in accordance with paragraph 1 is that, in accordance with § 44 (1), the tax collection shall be subject to the obligation to pay the tax in the cases

1.

the first sentence of paragraph 1 shall be subject to an order for exemption from the creditor of the capital gains in accordance with the officially prescribed model; or

2.

of the fourth sentence of paragraph 1, a non-seizure certificate issued by the resident financial office responsible for the creditor

is available. ² In the cases referred to in point 2 of the first sentence, the certificate shall be issued subject to the reservation of withdrawal. ³ Their period of validity shall not exceed three years and shall end at the end of a calendar year. ⁴ If the tax office returns the certificate, or if the creditor acknowledges that the conditions for the grant have been omitted, he shall return the certificate to the tax office. (2a) ¹ An order for exemption may be issued only if the creditor of the capital gains also notifies his identification number (§ 139b of the tax code) and, in the case of joint exemption orders, also the identification number of the spouse. ² An order for exemption shall be ineffective from 1 January 2016 if the reporting body within the meaning of Section 45d (1), first sentence, does not have an identification number of the creditor of the capital gains and, in the case of common exemption orders, none of the spouse exist. ³ If the Reporting Office is not already aware of the identification number within the meaning of Section 45d (1) sentence 1, it may request it from the Federal Central Office for Taxation. ⁴ Only the data of the creditor of the capital gains referred to in Article 139b (3) of the Tax Code and, in the case of joint exemption orders, the data of the spouse may be specified in the request, insofar as they are known to the Reporting Office. ⁵ The request has to be made by remote data transmission according to officially prescribed data set. ⁶ In addition, Section 150 (6) of the Tax Code shall be applied accordingly. ⁷ The Federal Central Office for Taxes informs the Reporting Office of the identification number, provided that the data transmitted are in accordance with the data stored by the Federal Central Office for Taxes in accordance with Section 139b (3) of the Tax Code. ⁸ The Reporting Office may only use the identification number to the extent that this is necessary for the performance of tax obligations. (3) According to § 44 (1) of the Tax deductions, the tax office has the financial office in his/her documents, which is the certificate of the certificate. issued the date of issue of the certificate and the tax and list number indicated in the certificate, and the order to be placed in order to keep the order for exemption. (4) ¹ Is the creditor

1.

a domestic corporation tax exempted from corporation tax, personal association or property, or

2.

a national legal person under public law;

the tax withdrawal shall not be effected in the case of capital gains within the meaning of Article 43 (1), first sentence, points 4, 6, 7 and 8 to 12, and the second sentence. ² This shall also apply where the capital gains are payments within the meaning of Article 20 (1) (1) and (2), which the creditor receives from a corporation exempted from the corporation tax. ³ The requirement is that the creditor shall, by means of a certificate issued by the national credit institution or the domestic financial services institution, pay the debtor or the domestic credit institution or the national financial services institution responsible for his management or his registered office. The financial office shall indicate that it is a body, association of persons or assets within the meaning of the first sentence of sentence 1 or 2. ⁴ The second sentence of paragraph 2 to 4 and paragraph 3 shall apply accordingly. ⁵ The certificate referred to in the third sentence shall not be granted where the capital gains are incurred in the cases of the first point of the sentence 1 in an economic undertaking for which the exemption from corporation tax is excluded, or if it is not in the cases referred to in point 2 of the first sentence, in an operation which is not exempt from corporation tax, of a commercial nature. ⁶ A tax withdrawal shall also not be effected in the case of capital gains within the meaning of Article 49 (1) (5) (c) and (d) which are infused by an investor who is subject to a law of a Member State of the European Union or of the European Union A company established within the meaning of Article 54 of the Treaty on the Functioning of the European Union or in Article 34 of the Agreement on the European Economic Area, having its registered office and place of business, within the meaning of Article 54 of the Treaty on European Economic Area Territory of one of these States, and of a body within the meaning of Article 5 (1) In so far as it relates to a company established under the legislation of a Member State of the European Economic Area, or a company with a place and a management board in the European Economic Area, it is also the case that the State, is also a condition for an administrative assistance agreement with that State. (4a) ¹ Paragraph 4 shall apply accordingly to partnerships within the meaning of Section 212 (1) of the Fifth Book of Social Law. ² In doing so, the personal company shall replace the creditor of the capital gains. (4b) ¹ Where capital gains within the meaning of Article 43 (1), first sentence, point 1, are paid by a cooperative to its members, it shall not apply the tax withdrawal if it is awarded to the member concerned by the

1.

a non-installation certificate referred to in the first sentence of paragraph 2, point 2,

2.

a certificate referred to in the fourth sentence of paragraph 5;

3.

a certificate referred to in paragraph 7, sentence 4, or

4.

a certificate referred to in the third sentence of paragraph 8 has been issued; in such cases, a tax retention of three-fifths shall be made.

² A cooperative has no tax deductity if it has been awarded an exemption order, which also covers income from capital within the meaning of the first sentence, to the extent that the capital gains together with the capital gains for which no one is required under paragraph 1 In the case of tax deductiations, or for which the capital gains tax is to be reimbursed in accordance with § 44b, the amount of the free amount requested by the exemption order shall not exceed the amount of the amount of the exemption. ³ This shall also apply if the cooperative has carried out a loss compensation in accordance with Article 43a (3), second sentence, with the inclusion of capital gains within the meaning of sentence 1. (5) ¹ In the case of capital gains within the meaning of Article 43 (1) (1) (1) (1), (2), (6), (7) and (8) to (12) and the second sentence (2) to which a creditor is subject to unlimited or limited income, the tax deductions shall not be effected if the proceeds of the capital gains are The creditor's operating income and the capital gains tax on him, on the basis of the nature of his business, would be more likely to be higher than the total income tax or corporate income tax to be fixed. ² If the creditor is a life or health insurance undertaking as an organic company, the application of sentence 1 shall not be taken into account by an existing body within the meaning of Section 14 of the Corporate Tax Law, if the institution is responsible for the organ-management of the institution. Capital gains tax to be applied, including the capital gains tax of the life or health insurance undertaking which would be set off under Article 19 (5) of the Corporate Tax Law, would be higher than the total amount to be fixed Corporate tax. ³ For the purposes of the examination of the condition set out in the second sentence, the conditions of the three assessment periods preceding the application for a certificate referred to in the fourth sentence of sentence 4 shall be taken into consideration. ⁴ The condition set out in the first sentence must be verified by a certificate issued by the financial office responsible for the creditor. ⁵ The certificate shall be issued subject to the reservation of withdrawal. ⁶ The condition set out in the second sentence must be proved by a certificate issued by the financial office responsible for the institution responsible for the institution of the creditor. (6) ¹ In the case of capital gains within the meaning of Article 43 (1) (1) (6), (7) and (8) and (8) to (12), as well as the second sentence, the partial debt securities, the shares in the tax collection referred to in paragraphs 1, 4 and 5 shall be subject to the condition that the tax withdrawal shall be subject to the conditions laid down the debt collection requirement, the advertising rights, deposits and assets or other assets at the time of the inflow of the income under the name of the creditor of the capital gains in respect of the body paying the capital gains; or shall be administered. ² If this is not the case, the certificate referred to in Article 45a (2) shall be marked by a corresponding notice. ³ In the case of a domestic credit or financial services institution within the meaning of section 43 (1), first sentence, point 7 (b), an account or depot shall be granted for a foundation exempted in accordance with § 5 (1) (9) of the Corporate Tax Law in the sense of § 1 Paragraph 1 (5) of the Corporate Tax Law is based on the name of another person entitled, and the account or depot shall be clearly distinguished from the remaining assets of the other person entitled to the name by an addition to the name, and for the purposes of the application of paragraph 4, paragraph 7, of the Foundation, Paragraph 10, first sentence, point 3, and section 44b, paragraph 6, in conjunction with paragraph 7, shall be taken on behalf of the Foundation. (7) ¹ If the creditor is a domestic

1.

the body, the association of persons or the assets of the property within the meaning of Article 5 (1) (9) of the Corporate Tax Law, or

2.

The Foundation of Public Law, which is exclusively and directly serving charitable or charitable purposes, or

3.

Legal person governed by public law, acting exclusively and directly for church purposes,

the tax withdrawal shall not be carried out in the case of capital gains within the meaning of the first sentence of Article 43 (1), points 1, 2, 3 and 7a to 7c. ² For the purposes of the application of the first sentence, the creditor shall be required, by means of a certificate from the financial office responsible for his management or its registered office, to show that he or she has a body, association of persons or assets in accordance with the provisions of the first sentence of paragraph 1. is. ³ Paragraph 4 shall apply accordingly. (8) ¹ Is the creditor

1.

in accordance with Article 5 (1), with the exception of point 9 of the Corporation Tax Act or other laws of corporation tax, the body, the association of persons or the assets of the property, or

2.

a national legal person under public law, not referred to in paragraph 7,

For the purposes of Article 43 (1) (1) (1), (2), (2), (3) and (7a), the tax withdrawal shall be effected only in the amount of three-fifths of the amount of the capital ² The condition for the application of the first sentence is that the creditor shall, by means of a certificate issued by the financial office responsible for his management or its registered office, show that he or she has a body, association of persons or a wealth of assets within the meaning of the Set 1. ³ Paragraph 4 shall apply accordingly. (8a) ¹ Paragraph 8 shall apply accordingly to partnerships within the meaning of Section 212 (1) of the Fifth Book of Social Law. ² In doing so, the partnership shall be replaced by the creditor of the capital gains. (9) ¹ If the creditor of the capital gains within the meaning of Section 43 (1) is a limited taxable body within the meaning of Section 2 (1) of the Corporate Tax Law, two fifths of the withheld and deducted capital gains tax shall be reimbursed. ² § 50d (1) sentences 3 to 12, paragraphs 3 and 4 shall apply accordingly. ³ The right to a further exemption and reimbursement pursuant to § 50d (1) in conjunction with § 43b or § 50g or under an agreement to avoid double taxation remains unaffected. ⁴ Procedure according to the above sentences and in accordance with § 50d (1), the Federal Central Office for Taxes is to be connected. (10) ¹ Where capital gains are paid within the meaning of Article 43 (1), first sentence, point (1a), the paying agency shall not have to deduct any tax if:

1.

a non-investment certificate referred to in the first sentence of paragraph 2 of paragraph 2 shall be submitted to the creditor to the paying agency,

2.

a certificate referred to in paragraph 5 shall be submitted to the creditor to the paying authority,

3.

a certificate referred to in the second sentence of paragraph 7 shall be submitted to the creditor to the paying authority, or

4.

the paying body shall be presented with a certificate referred to in the second sentence of paragraph 8 for the creditor; in such cases, a tax retention of three fifths shall be made.

² Where a waiving order is issued to the paying agency which also collects capital gains within the meaning of the first sentence, or in accordance with the second sentence of Article 43a (3), it shall compensate for the loss of capital in the sense of the first sentence, in such a way that: it shall not carry out the tax withdrawal in so far as the capital gains together with the capital gains for which no tax withdrawal is to be made pursuant to paragraph 1 or the capital gains tax is to be reimbursed in accordance with Section 44b, the contract with the order for exemption does not exceed the amount of the exemption requested. ³ Paragraph 6 shall apply accordingly. ⁴ Where capital gains within the meaning of Article 43 (1), first sentence, point (1a) are paid by a paying agency within the meaning of Article 44 (1) sentence 4 (3) to a foreign body, the issuing body shall have the payout of the funds received before the payment has been made abroad by the competent authority. the tax collection of the last domestic paying agency in the securities custody chain, which is paid or credited to the capital gains, on whose application a collection tax certificate for the sum of the own shares and the shares held by customers according to the officially prescribed pattern , ⁵ The application may only be made for shares that have been acquired with dividends and have been supplied with dividend rights. ⁶ If such a collection-tax certificate is requested, the issuing of individual tax certificates or the forwarding of an application for the issuing of a single tax certificate on the tax withdrawal from the same capital gains , the collection tax certificate shall be marked as such. ⁷ The last domestic paying body, Section 44b (6), shall apply to the collection tax certificate issued to it, with the proviso that it shall make use of the opportunities conferred on it under this provision.

Footnote

(+ + + § 44a: For application, see § 52 + + +)
(+ + + § 44a: For application, see Section 52a (16), (16a), (16b), (16c) + + +) Unofficial table of contents

Section 44b Repayment of the capital gains tax

(1) to (4) (dropped) (5) ¹ If the capital gains tax has been withheld or paid off, even though an obligation to do so did not exist, or if the creditor has received the certificate pursuant to § 44 (1) of the Tax Abroad pursuant to § 43 (2) sentence 4, the order for exemption, the non-seizure certificate or the certificates referred to in § 44a (4) or (5) are submitted only at a time when the capital gains tax had already been paid or, after that date, only the declaration pursuant to § 43 (2) sentence 3 Number 2 shall be submitted, at the request of the person referred to in section 44 (1), on the tax withdrawal change the tax declaration (§ 45a (1)) in so far as the tax deduction can reduce the capital gains tax to be deducted from the following tax declaration. ² The applicant shall be entitled to reimbursement. ³ As long as a tax certificate is not yet issued in accordance with § 45a, the person responsible for the tax withdrawal has to operate the procedure in accordance with sentence 1. ⁴ The above sentences shall not be applied in the cases referred to in paragraph 6. (6) ¹ In the sense of Section 43 (1) (1) (1) (1) and (2), capital gains shall be made by a domestic credit or financial services institution within the meaning of Article 43 (1), first sentence, point 7 (b), which shall be subject to securities, value rights or any other Assets held or administered under the name of the creditor, paid as debtor of the capital gains or on behalf of the debtor, the credit or financial services institution may charge the withheld and discounted capital gains tax to the Creditors of the capital gains until the issue of a tax certificate, no later than 31. March of the calendar year following the inflow of the capital gains, subject to the following conditions:

1.

the credit or financial services institution shall be presented with a non-investment certificate pursuant to section 44a (2), first sentence, point 2, for the creditor,

2.

the credit or financial services institution shall be presented with a certificate in accordance with Section 44a (5) for the creditor,

3.

the credit or financial services institution shall be presented with a certificate in accordance with Section 44a (7) sentence 2 for the creditor and a distance was not possible; or

4.

the credit or financial services institution shall be presented with a certificate in accordance with Section 44a (8) sentence 2 for the creditor and the partial standoff was not possible; in such cases, the capital gains tax may only be equal to two fifths will be reimbursed

² The crediting credit or financial services institution shall be liable for undue refunds in accordance with § 44 (5); for the payment request, § 219 sentence 2 of the tax code shall apply accordingly. ³ The credit or financial services institution shall declare separately the sum of the amounts of the refund in the tax declaration and shall depart from the capital gains tax to be deducted from the credit or financial services institution. ⁴ Where a credit or financial services institution is granted an exemption order, which also covers income from capital within the meaning of the first sentence, or the institution shall compensate for loss in accordance with section 43a (3), second sentence, with the inclusion of capital gains for the purposes of the first sentence, it shall, until the date of issue of the tax certificate, and until 31 March of the calendar year following the inflow of capital gains, have the retained and deducted capital gains tax on these capital gains. , the second sentence shall apply accordingly. (7) ¹ For its members within the meaning of Section 44a (7) or (8), an overall trade community may apply for a refund of the capital gains tax at the tax office responsible for the separate determination of its income. ² The refund shall be granted subject to the conditions laid down in Article 44a (4), (7) or (8) and to the extent specified therein.

Footnote

(+ + + § 44b: For application, see § 52 + + +)
(+ + + § 44b: For application, see Section 52a (16), (16a), (16c), 16d (16d) + + +) Unofficial table of contents

Section 45 Exclusion of the refund of capital gains tax

¹ In the cases where the dividend is paid to a shareholder other than the shareholder, the refund of capital gains tax is excluded from the payee. ² Sentence 1 shall not apply to the acquirer of a dividend or any other claim in the cases of § 20 (2) sentence 1 (2) (a) sentence 2. ³ In the cases referred to in Article 20 (2), first sentence, point 2 (b), the repayment of capital gains tax to the acquirer of interest rates shall be excluded in accordance with Article 37 (2) of the Tax Code.

Footnote

(+ + + § 45: For application, see § 52 + + +) Unofficial table of contents

§ 45a Registration and attestation of the capital gains tax

(1) ¹ The registration of the withheld capital gains tax is to be sent to the tax office within the period specified in § 44 (1) or (7) after officially prescribed form by electronic means in accordance with the tax data transfer regulation , the paying agency shall specify the capital gains tax on the income referred to in Article 43 (1), first sentence, point (1a), in each case separately for the country in which the place of management of the debtor of the capital gains is situated. ² The first sentence shall apply if a tax deprivation is not or is not to be carried out in full. ³ The reason for the non-execution shall be indicated. ⁴ In order to avoid unreasonable hardship, the tax office may, upon request, waive an electronic transmission; in this case, the capital gains tax-application shall be the debtor, the body executing the sales order, the paying agency or to sign a person entitled to represent them. (2) ¹ The following points shall be obliged to issue to the creditor of the capital gains, on request, a certificate in accordance with officially prescribed samples containing the information required under section 32d; if the conditions of the

1.

Section 43 (1) (1) (1), (2) to (4), (7a) and (7b) of the debtors of the capital gains,

2.

The first sentence of Article 43 (1) (1) (1a), (6), (7) and (8) to (12) and the second sentence shall be those paying the capital gains, subject to paragraph 3; and

3.

Section 44 (1a), the body responsible for the removal of the tax.

² The certificate does not need to be signed if it has been printed out in a machine procedure and if it can be seen by the exhibitor. ³ The provisions of Section 44a (6) shall apply mutatily; the institutions and undertakings concerned shall keep records of the certificates to be drawn up. ⁴ These must include an indication of the receipt of the payout to the recipient of the certificate. (3) ¹ Where capital gains on account of the debtor are paid by a domestic credit institution or a domestic financial services institution, the credit institution or the financial services institution shall, instead of the debtor, have the certificate unless the conditions set out in the first sentence of paragraph 2 are met. ² Sentence 1 shall apply in the cases of § 20 (1) (1) sentence 4; the issuer of the shares shall be deemed to be the debtor of the capital gains. (4) ¹ A certificate referred to in paragraph 2 or paragraph 3 shall also be issued if a claim for reimbursement of the capital gains tax pursuant to section 44b has been or is made in the representation of the creditor. ² The first sentence shall apply if, in accordance with Section 44a (8), first sentence, the tax withdrawal has not been carried out in full. (5) ¹ A replacement certificate may only be issued if the original document has been lost or destroyed in accordance with the creditor's information. ² The replacement certificate shall be marked as such. ³ The exhibitor has to keep records of the issue of replacement certificates. (6) ¹ An attestation which does not comply with paragraphs 2 to 5 shall be required to reclaim the exhibitor and replace it with a corrected certificate. ² The corrected certificate shall be marked as such. ³ If the returned certificate is not returned to the exhibitor within one month of sending the corrected certificate, the exhibitor has to write to the tax office responsible for the recipient's documents in writing. Notify. (7) ¹ The issuer of a certificate which does not comply with paragraphs 2 to 5 shall be liable for any reduction in taxes or unjustly granted tax advantages on the basis of the certificate. ² Where the certificate referred to in paragraph 3 is to be issued by a national credit institution or a domestic financial services institution, the debtor shall also be liable if he makes incorrect information for the purpose of the certificate. ³ The exhibitor shall not be liable

1.

in the cases of sentence 2,

2.

if it has fulfilled the obligations laid down in paragraph 6.

Footnote

(+ + + § 45a: For application cf. § 52 + + +)
(+ + + § 45a: For application cf. Section 52a (16), (16b), (16c) + + +) Unofficial table of contents

§ 45b (omitted)

Unofficial table of contents

§ 45c (omitted)

-

Footnote

(+ + + § 45c: For application cf. § 52 + + +) Unofficial table of contents

Section 45d Communications to the Federal Central Office for Taxes

(1) ¹ Those who are obliged to tax deduction under Section 44 (1) of this Act and § 7 of the Investment Tax Act (Reporting Office) shall have the Federal Central Office for Taxes until 1 March of the year following the year in which the capital gains are credited to the creditors. , the following data shall be transmitted:

1.

Before and surname, identification number (§ 139b of the tax code) and the date of birth of the creditor of the capital gains; in the case of a joint exemption order, the data of the two spouses shall be transmitted,

2.

the address of the creditor of the capital gains,

3.

in the case of the capital gains for which an order for exemption has been issued,

a)

the capital gains in respect of which the tax withdrawal has been withdrawn or in respect of which, on the basis of the exemption order pursuant to Section 44b (6) sentence 4 of this Act or in accordance with Section 7 (5) sentence 1 of the investment tax law, capital gains tax has been reimbursed

b)

the capital gains in respect of which the refund of capital gains tax has been requested by the Federal Central Office for Taxes,

4.

the capital gains in respect of which a non-investment certificate issued by a natural person in accordance with Article 44a (2), first sentence, point 2, has been withdrawn from the tax withdrawal or a refund has been made;

5.

Name and address of the reporting body.

² The data shall be transmitted in accordance with the officially prescribed data record by remote data transmission; in addition, Section 150 (6) of the Tax Code shall be applied accordingly. (2) ¹ The Federal Central Office for Taxes may communicate the data referred to in paragraph 1 to the benefit institutions in so far as this is necessary to verify the income or assets to be taken into account in the case of social benefits or to agree to the person concerned. ² For the purposes of the first sentence, the Federal Central Office shall be entitled to verify the data transmitted to it by the benefit institutions with the existing data referred to in paragraph 1 by means of automated data reconciliation and the result to the data provided by the Federal Office for the Protection of Social Affairs and the (3) To communicate to the benefit of the benefit. (3 ¹ By 30 March of the following year, a domestic insurance intermediary within the meaning of Section 59 (1) of the Insurance Contract Law shall have the right to enter into a contract within the meaning of Article 20 (1) (6) between a person established in the country and to an insurance undertaking with head office and management abroad to the Federal Central Tax Office, except where the insurance undertaking has a domestic establishment or the insurance undertaking has a branch office in Germany. Federal Central Office for Taxes until this date the coming of a to the contract and to inform the insurance intermediary. ² The following data shall be transmitted:

1.

Before and surname and date of birth, address and identification number of the policyholder,

2.

the name and address of the insurance undertaking and the contract number or other marking of the contract;

3.

the name and address of the insurance intermediary if the notification has not been taken over by the insurance undertaking;

4.

Duration and guaranteed insured sum or contribution amount for the entire duration,

5.

Indication of whether it is a conventional insurance contract, a fund-bound or an asset-managing insurance contract.

³ The data shall be transmitted in accordance with the officially prescribed data record by remote data transmission; in addition, Section 150 (6) of the Tax Code shall be applied accordingly.

Footnote

(+ + + § 45d: For application cf. § 52 + + +)
(+ + + § 45d: For application cf. Section 52a (16), (16a), (16c) + + +)
(+ + + § 45d para. 1: For the application, see § 45e set 2 + + +) Unofficial table of contents

§ 45e authorization for interest information regulation

¹ The Federal Government is authorized, with the consent of the Federal Council, by means of a legal regulation to Council Directive 2003 /48/EC of 3 June 2003 (OJ L 327, 30.4.2003, p. EU No 38), as amended, in the field of taxation of savings income. ² The second sentence of Article 45d (1) and the second paragraph of paragraph 1 shall apply accordingly.

4.
Assessment of taxable persons with tax-deducted income

Unofficial table of contents

§ 46 disposition in relation to income from non-self-employed work

(1) (2) If the income is wholly or partly made up of income from non-self-employed work, of which a tax withdrawal has been carried out, a predisposition shall be carried out only;

1.

if the positive sum of the income taxable income which was not subject to the tax deductions from the working wage is reduced by the amounts to be paid in accordance with Article 13 (3) and (24a), or by the positive sum of the income and Benefits subject to the advance reservation are in each case more than 410 euros;

2.

if the taxable person has received working wages from several employers side by side; this does not apply to the extent that, in accordance with Article 38 (3a), the 7 working wage has been compiled by several employers for the wage tax deductiation;

3.

if, for a taxable person, the sum of the partial amounts of the precautionary flat rate taken into account in the tax withdrawal from the working wage in accordance with section 39b (2), point 5, point 3 (b) to (d) to (d) is greater than the precautionary expenses pursuant to § 10 (1) Point 3 and point 3a in conjunction with paragraph 4 and the total working wage achieved in the calendar year exceeds EUR 10 800, or in the case of spouses who meet the conditions laid down in Article 26 (1), of the total number of the spouses in the calendar year Working wage is more than EUR 20 500;

3a.

where a spouse, pursuant to sections 26 and 26b of the income tax, is to be included in the income tax, both working wages have been paid and are taxed for the apportionment period or part of it in accordance with the tax class V or VI, or in the case of tax class IV the factor (§ 39f) has been registered;

4.

where a taxable person has been paid a free amount within the meaning of Article 39a (1) (1) (1) to (3), (5) or (6) and the total amount of the working wage achieved in the calendar year exceeds EUR 10 800 or in the case of spouses who are Article 26 (1) fulfils the conditions laid down in Article 26 (1), which exceeds 20 500 euros in the total working wage obtained by the spouses in the calendar year; the same shall apply to a taxable person who belongs to the group of persons referred to in Article 1 (2) or is limited to a person who is subject to a Income-taxable employees if these entries are issued on a certificate for the Wage tax withdrawal (§ 39 (3) sentence 1) has been made;

4a.

if, in the case of a pair of parents, where the conditions of Article 26 (1) sentence 1 are not met,

a)

up to c) (dropped)

d)

in the case of the fifth sentence of Article 33a (2), the pair of parents jointly apply for a division of the deductible amount in a proportion other than half; or

e)

in the case of the third sentence of section 33b (5), the parent couple shall jointly apply for a distribution of the lump sum for disabled persons or the lump sum for survivors in a proportion other than half.

² The obligation to make assessments shall be for each parent who has obtained income from non-self-employed work;

5.

if the payroll tax has been determined for a taxable person for any other reference within the meaning of Article 34 (1) and (2) (2) and (4) in accordance with Section 39b (3) sentence 9 or for any other reference in accordance with Article 39c (3);

5a.

if the employer has calculated the payroll tax from another reference and the working wage from previous service conditions of the calendar year has not been taken into consideration (Section 39b (3), second sentence, § 41 (1) sentence 6, Grand Letter S);

6.

if the worker's marriage has been dissolved by death, divorce or waiver during the period of assessment, and he or his spouse has remarried the dissolved marriage in the assessment period;

7.

if

a)

for an unlimited taxable person within the meaning of Article 1 (1) in the formation of the wage tax deduction characteristics (§ 39), a spouse within the meaning of Section 1a (1) (2) has been taken into account, or

b)

for a taxable person who belongs to the group of persons under § 1 (3) or § 1a, wage tax deductites pursuant to § 39 (2) have been formed; the company tax office responsible pursuant to § 39 (2) sentence 2 to 4 shall then also be responsible for the Assessment in charge;

8.

if the apportionment is requested, in particular for the calculation of payroll tax on the income tax. ² The application must be made by issuing an income tax return.

(3) ¹ In the cases referred to in paragraph 2, the amount of income taxable income from which the tax deductible has not been paid by the working wage and which have not been subject to the collective income tax in accordance with Article 32d (6) shall be deducted from the income to be deducted if the total income is not more than 410 euros. ² The amount referred to in the first sentence shall be reduced by the amount of the retirement allowance, in so far as the amount of the remuneration is to be determined using the percentage of the remuneration, which is to be determined in accordance with the fifth sentence of Article 24a (5), with the exception of pensions within the meaning of Article 19 (2). and in order to take account of the amount to be taken into account in accordance with Article 13 (3). (4) ¹ If, in accordance with paragraph 2, an apportionment of income tax is not considered, the income tax, which is attributable to the income from non-self-employed work, shall be deemed to have been paid for the taxable person by the wage tax deductions as far as he does not apply to the income tax. we can take up too little payroll tax. ² § 42b remains unaffected. (5) By means of a regulation in the cases referred to in paragraph 2, point 1, where the income taxable income from which the tax deducting has not been made by the working wage and which is not in accordance with § 32d (6) of the subject to collective income tax, the amount of EUR 410, the taxation of taxation in such a way as to be gradually transferred to the full taxation of these income.

Footnote

(+ + + § 46: For application, see § 52 + + +) Unofficial table of contents

§ 47 (omitted)

-

VII.
Tax deprivation in construction services

Unofficial table of contents

§ 48 Tax withdrawal

(1) ¹ If a person in Germany provides a building service (Leistender) to an entreptist within the meaning of Section 2 of the VAT Act or to a legal person under public law (nominee), the nominee shall be obliged to take the In return, a tax withdrawal of 15 per cent for the account of the service provider shall be made. ² If the beneficiary rents apartments, the first sentence is not to be applied to construction services for these apartments if it is not rented out more than two apartments. ³ Construction services are all services that are used for the manufacture, repair, maintenance, alteration or disposal of buildings. ⁴ The person who pays off a service is also considered to be a performer without having provided it. (2) ¹ The tax withdrawal must not be made if the service provider submits a valid exemption certificate in accordance with § 48b (1) sentence 1 at the time of return or the consideration in the current calendar year to the benefit recipient. the following amount is not expected to exceed:

1.

EUR 15 000 if the beneficiary only carries out tax-free transactions in accordance with Article 4 (12), first sentence, of the VAT Act,

2.

EUR 5 000 in the other cases.

² For the purposes of determining the amount, the services provided and expected to be provided for the same nominee are to be combined. (3) In return for the purposes of paragraph 1, the remuneration shall be equal to the turnover tax. (4) If the the amount of the tax deductible has been declared and deducted,

1.

Article 160 (1), first sentence, of the levy system shall not be applied;

2.

§ 42d (6) and (8) and § 50a (7) shall not apply.

Footnote

(+ + + § 48: For application, see § 52 + + +) Unofficial table of contents

Section 48a Procedure

(1) ¹ The beneficiary shall, until the end of the month after the end of the month in which the consideration is provided within the meaning of § 48, to issue an application in accordance with officially prescribed form, in which he himself shall be subject to the tax withdrawal for the period of application of the application. has to be calculated. ² The deductible amount shall be due on the tenth day after the end of the registration period and to be deducted from the competent tax office for the benefit of the service provider. ³ The application of the deduction amount shall be the same as a tax declaration. (2) The nominee shall be entitled to the benefit of the service.

1.

the name and address of the service provider;

2.

the invoice amount, the date of the invoice and the payment day,

3.

the level of the tax deduction; and

4.

of the financial office at which the deduction amount has been declared;

to be deducted from the tax deduction. (3) ¹ The nominee shall be liable for a deduction amount which is not or too low. ² The beneficiary shall not be liable if he has provided him with an exemption certificate (§ 48b) at the time of the consideration, and he was able to rely on the legality of the certificate. ³ In particular, he shall not be entitled to rely on a certificate of exemption if it has been obtained by means of unfair means or by incorrect information, and if it is known to him or was not known as a result of gross negligence. ⁴ The financial authority responsible for the benefit of the service is issued with the notice of liability. (4) § 50b applies accordingly. Unofficial table of contents

Section 48b exemption certificate

(1) ¹ At the request of the service provider, if the tax claim to be secured does not appear to be endangered and a domestic receiving agent is appointed, the tax office responsible for him shall have a certificate in accordance with officially prescribed form. , which exempts the beneficiary from the duty to deduct the tax. ² A hazard may be considered, in particular, if the performance of the service is

1.

Nodisclosure requirements in accordance with § 138 of the German Tax Code are not fulfilled,

2.

in accordance with Section 90 of the German Tax Code, the obligation to provide information and to the obligation to participate in the system is not complied with,

3.

does not provide proof of tax compliance by means of a certificate issued by the competent foreign tax authority.

(2) A certificate shall be issued if the service provider makes it credible that there are no tax claims to be secured. (3) The certificate shall state:

1.

the name, address and tax number of the service provider;

2.

the period of validity of the certificate;

3.

the scope of the exemption and the nominee if it is applicable only to certain works;

4.

the issuing tax office.

(4) If an exemption certificate is withdrawn, which applies only to certain works, this is to be communicated to the beneficiaries concerned. (5) If an exemption certificate is issued, § 48 (4) shall apply mutagens. (6) ¹ Within the meaning of the first sentence of § 48 (1) sentence 1, the Federal Central Office for Taxes provides the nominee with information on the exemption certificates stored at the Federal Central Office for Taxation. ² With the application for the grant of a certificate of exemption, the applicant agrees that his data will be stored by the Federal Central Office for Taxation in accordance with Section 48b (3) and that the data stored shall be transferred to the nominees via the stored data. Information is provided. Unofficial table of contents

Section 48c Invoice

(1) ¹ To the extent that the deduction amount has been retained and declared, it shall be credited in succession to taxes to be paid by the benefit:

1.

the payroll tax retained and declared pursuant to section 41a (1);

2.

advance payments on income or corporate income tax,

3.

the income or corporate income tax of the tax or assessment period in which the benefit has been provided; and

4.

the deductions to be filed and to be deducted by the service provider within the meaning of § § 48, 48a.

² The credit statement referred to in the first sentence of the first subparagraph may be made only in respect of advance payment periods within the tax or assessment period in which the benefit has been provided. ³ The offsetting referred to in point 2 of the first sentence shall not lead to a refund. (2) ¹ At the request of the service provider, the tax office responsible pursuant to Section 20a (1) of the Tax Code shall reimburse the deduction amount. ² The refund assumes that the service provider is not obliged to submit wage tax declarations and does not consider an assessment of income tax or corporation tax, or that the service provider is credibly responsible for the fact that the tax is not in place. Assessment period shall not result in any tax claims to be secured. ³ The application shall be made on the basis of an officially prescribed pattern until the end of the second calendar year following the year in which the deduction amount has been declared; further periods following an agreement to avoid double taxation (3) The tax office may refuse to accept the bill, provided that the declared deduction amount has not been paid and that there is reason to believe that there is an abuse. Unofficial table of contents

Section 48d Special features in the case of double taxation agreements

(1) ¹ Where income which is subject to tax deduction in accordance with Article 48 cannot be taxed under an agreement to avoid double taxation, the provisions relating to the withholding, removal and registration of the tax by the debtor of the To apply in return irrespective of the agreement. ² The claim of the creditor of the consideration for the refund of the withheld and deducted tax remains unaffected. ³ The claim is to be asserted by application in accordance with § 48c (2). ⁴ The creditor of the consideration shall be required to prove that he is established there by confirming the tax authority of the other State responsible for the payment. ⁵ § 48b shall apply accordingly. ⁶ The beneficiary cannot rely on the rights of the creditor under the Agreement in the liability procedure. (2) Without prejudice to § 5 (1) (2) of the Finance Management Act, the responsibility for the discharge measures referred to in paragraph 1 shall apply to: the tax office in accordance with Section 20a of the German Tax Code.

VIII.
Taxation restricted to taxable persons

Unofficial table of contents

Section 49 Restricts Taxable Income

(1) Domiciliate income in the sense of limited income tax liability (§ 1 (4)) are

1.

Income from a domestic agriculture and forestry sector (§ § 13, 14);

2.

Income from industrial operations (§ § 15 to 17),

a)

for which a permanent establishment is maintained or a permanent representative is appointed,

b)

which are obtained by the holding of their own or chartered sea-going vessels or aircraft from transport between domestic and domestic ports to foreign ports, including income from others with such transport operations -related, domestic transport services,

c)

by a company within the framework of an international operating community or pool agreement in which a company having its head office or management is carrying out the transport operations in the territory of the country, by means of transport and transport services, in accordance with point (b),

d)

which, unless they are included in the income referred to in points 3 and 4, are obtained by artistic, sporting, artistic, entertaining or similar performances carried out domestically or revalued, including the income from: other services related to these services, irrespective of who is responsible for the revenue,

e)

which are obtained under the conditions laid down in § 17, if the shares in a capital company are concerned,

aa)

which has its head office or its management in the country, or

bb)

in the case of the acquisition of which, on the basis of an application pursuant to Section 13 (2) or Article 21 (2), second sentence, point 2 of the Conversion Tax Act, the common value of the shares submitted has not been applied or to which the second sentence of Article 17 (5) has been applied;

f)

which, in so far as they do not belong to the income referred to in (a), by:

aa)

Renting and leasing or

bb)

Divestment

domestic immovable property, material or rights situated in the territory of the country or registered in a national public book or register, or whose exploitation in a domestic establishment or other institution shall be obtained. ² Income from business shall also be considered as income from activities within the meaning of this letter, which are obtained by a corporation within the meaning of Section 2 (1) of the Corporate Tax Law, which shall be provided with a capital company or any other entity. is comparable to a legal person within the meaning of Article 1 (1) (1) (1) to (3) of the Corporate Tax Law, or

g)

which are obtained from the procurement of an opportunity to contractually oblige a professional sportsman as such; this only applies if the total revenue exceeds 10 000 euro;

3.

Income from self-employment (§ 18), which is or has been or has been carried out domestily, or for which a permanent establishment or a permanent establishment is maintained in the country;

4.

Income from non-self-employed work (§ 19), which

a)

is or has been or has been used domestily,

b)

are granted from domestic public funds, including the cash registers of the Bundeseisenbahnassets and the Deutsche Bundesbank, with regard to a current or earlier service, without any claim to payment against the the domestic public cash register,

c)

as remuneration for an activity as managing director, procurist or board member of a company with management in Germany,

d)

be paid as compensation within the meaning of Section 24 (1) for the dissolution of a service, in so far as the income related to the activity previously carried out has been subject to domestic taxation,

e)

is carried out on board an aircraft used in international air transport operated by a company with a domestic management;

5.

Income from capital assets in the sense of the

a)

Article 20 (1) (1), except for the income from investment shares within the meaning of Section 2 of the Investment Tax Act, 2, 4, 6 and 9, if the debtor is domicated, management or registered office in Germany or in cases of § 44 (1) of the Investment Tax Act. Point 4 (1) (a), double letter bb of this Act; this also applies to income from convertible bonds and profit-making operations,

b)

Section 20 (1) (1) in conjunction with § § 2 and 7 of the Investment Tax Act

aa)

in the case of income within the meaning of Section 7 (3) of the Investment Tax Act,

bb)

in the case of proceeds within the meaning of Article 7 (1), (2) and (4) of the investment tax law, in the case of cases of section 44 (1) sentence 4 (1) (a), double letter bb of this law,

c)

Section 20 (1) (5) and (7), if:

aa)

the capital assets by domestic property, by domestic rights which are subject to the provisions of civil law on land, or by ships entered in a national register of ships, directly or is indirectly secured. ² Excluded are interest from bonds and receivings entered in a public debt book or issued via the collective documents within the meaning of Section 9a of the Depository Act or part-debt securities, or

bb)

the capital assets consist of rights of enjoyment other than those referred to in Article 20 (1) (1),

d)

The first sentence of Article 43 (1) (7) (a), (9) and (10) and the second sentence if it is provided by a debtor or by a national credit institution or by a domestic financial services institution within the meaning of Article 43 (1), first sentence, point 7 (b) other than a foreign credit institution or a foreign financial services institution

aa)

shall be disbursed or credited against the suspension of the interest notes and the partial bonds shall not be kept by the debtor, the domestic credit institution or the domestic financial services institution; or

bb)

shall be disbursed or credited against the transfer of the securities, and shall not be held or administered by the credit institution.

² Article 20 (3) shall apply accordingly;

6.

Income from leasing and leasing (§ 21), in so far as they do not belong to the income referred to in points 1 to 5, if the immovable property, the terms of interest or rights in the country or in a national public book, or registered registers or are used in a domestic establishment or in another facility;

7.

other income within the meaning of section 22 (1) sentence 3 (a), which is provided by the national statutory pension insurance institutions, the domestic agricultural retirement fund, the domestic occupational pension institutions, the national insurance undertakings or other domestic paying agencies; this shall apply, in accordance with the provisions of Article 10 (1) of Article 10 (1) of the Regulation, in accordance with the provisions of Article 10 (1) of the European Parliament and of the Council of the European Parliament and of the Council Point 2, in whole or in part, in the determination of special expenditure have been considered;

8.

other income within the meaning of Section 22 (2), in so far as it concerns private disposal operations, with:

a)

domestic land or

b)

national rights which are subject to the provisions of civil law on land;

8a.

other income within the meaning of Section 22 (4);

9.

other income within the meaning of Section 22 (3), even if they are to be attributed to a different type of arrival in the application of this provision, in so far as income from domestic entertainments, from the use of movable property in the Domestic or non-use of the use or the right to use commercial, technical, scientific and similar experience, knowledge and skills, such as plans, patterns and procedures, used domestically , this shall not apply in so far as it is concerned with taxable income in the the meaning of points 1 to 8;

10.

other income within the meaning of Section 22 (5); this shall also apply to the benefits of foreign paying agencies, in so far as the benefits would result from an unlimited taxable person to income pursuant to Section 22 (5) sentence 1 or if the contributions which he/she has received In accordance with Section 10 (1) (2), all or part of the expenditure was taken into account in the determination of the special expenditure.

(2) Tax characteristics given abroad shall be disregarded as far as their consideration of domestic income within the meaning of paragraph 1 is not likely to be accepted. (3) ¹ In the case of shipping and air carriers, the income referred to in paragraph 1 (2) (b) shall be set at 5 per cent of the charges agreed for those transport services. ² This shall also apply where such income is obtained by a domestic permanent establishment or by a national permanent representative (paragraph 1 (2) (a)). ³ This shall not apply in the cases referred to in point (2) (c) of paragraph 1 or in so far as the German right of taxation is maintained in accordance with an agreement to avoid double taxation without limiting the rate of taxation. (4) ¹ By way of derogation from point 2 of paragraph 1, income tax exempt from a restricted taxable person residing or having a habitual residence in a foreign country by the establishment of own or chartered vessels or aircraft from a Member State shall be exempt from tax. A company whose management is located in the foreign country. ² The tax exemption is conditional on the fact that this foreign country grants taxable persons residing or habitual residence within the scope of this Act a corresponding tax exemption for such income, and that the Federal Ministry of Transport, Building and Urban Development has declared the tax exemption in accordance with the first sentence for transport policy harmless.

Footnote

(+ + + § 49: For application, see § 52 + + +)
(+ + + § 49: For application, see Section 52a (17) + + +) Unofficial table of contents

Section 50 Special provisions for limited taxable persons

(1) ¹ Limited taxable persons are allowed to deduct operating expenses (§ 4 (4) to (8)) or advertising costs (§ 9) only in so far as they are in economic context with domestic income. ² Section 32a (1) shall apply with the proviso that the income to be taxed shall be increased by the basic allowance of section 32a (1), second sentence, point 1; this shall apply in the case of income pursuant to Article 49 (1) (4) only in the amount of those income less the part of the basic free amount to be deducted in accordance with the provisions of the fourth sentence. ³ § § 10, 10a, 10c, 16 (4), § § 24b, 32, 32a (6), § § 33, 33a, 33b and 35a are not to be applied. ⁴ By way of derogation, in the case of employees referring to income from non-self-employed work within the meaning of Article 49 (1) (4), Article 10 (1) (2) (a), (3) and (3) and (3) and (10c) shall apply, in so far as the expenditure is due to the time The income referred to in Section 49 (1) (4) and the income in accordance with Section 49 (1) (4) shall not be exceeded. ⁵ The annual and monthly amounts of the lump sums pursuant to section 9a, first sentence, point 1 and section 10c, shall be subject to a period of time when income within the meaning of section 49 (1) (4) is not granted during a full calendar year or calendar month. (2) ¹ The income tax on income, which is subject to the tax withholding from the wage or the capital gains or the tax withholding on the basis of § 50a, applies to limited taxable persons by the tax withholding as gold. ² Sentence 1 shall not apply

1.

for the income of a domestic establishment;

2.

if it is subsequently established that the conditions of unlimited income tax liability within the meaning of Article 1 (2) or (3) or (1a) have not been fulfilled; § 39 (7) shall apply mutagenly;

3.

in cases of § 2 (7) sentence 3;

4.

for income from non-self-employed work within the meaning of Article 49 (1) (4),

a)

if a free amount has been set up as a wage tax deduction under section 39a (4), or

b)

if the apportionment for the income tax is requested (Section 46 (2) (8));

5.

for income within the meaning of Article 50a (1) (1), (2) and (4), if the apportionment for income tax is requested.

³ In the cases referred to in point 4 of the second sentence, the apportionment shall be carried out by the Office of the Office of Operations, which shall be responsible for the formation and alteration of the wage tax characteristics in accordance with the second sentence of Article 39 (2) or the fourth sentence of Article 39 (2). ⁴ In the case of several company tax offices, the company's tax office is responsible, in whose district the employee was last employed. ⁵ In the case of workers with tax class VI, the tax office in which the employee was last employed was responsible for the operation of the tax class I. ⁶ If the employer has not obtained any electronic wage tax characteristics (§ 39e (4) sentence 2) for the employee and has not been issued a certificate for the payroll deduction in accordance with § 39 (3) sentence 1 or § 39e (7) sentence 5, the In the district where the employee was last employed, he was responsible for the tax office. ⁷ The second point (4) (b) and (5) shall apply only to nationals of a Member State of the European Union or of another State to which the Agreement on the European Economic Area applies, which is applied in the territory of one of these States shall have their domials or habitual residence. ⁸ In the cases referred to in the second sentence of the second paragraph, the Federal Central Office for Taxes is responsible. (3) § 34c (1) to (3) applies to income from agriculture, forestry, business or self-employed work, for which an operation is carried out domestily. , in so far as it does not contain income from a foreign country with which the limited taxable person there in one of the unrestricted tax liability is subject to a tax on income similar to that of a foreign country. (4) The supreme financial authorities of the countries or the representatives of the countries which have been appointed Financial authorities may, with the consent of the Federal Ministry of Finance, issue the income tax, in whole or in part, or in a lump sum, if this is in the special public interest; a tax particular public interest exists in particular:

1.

at the domestic event of internationally significant cultural and sporting events, with the aim of hosting an international competition, or

2.

on the domestic appearance of a foreign cultural association, if its appearance is substantially promoted from public funds.

Footnote

(+ + + § 50: For application, see § 52 + + +) Unofficial table of contents

§ 50a Tax deprivation with limited taxable persons

(1) The income tax is levied in the case of limited taxable persons by way of tax deduction

1.

in the case of income obtained by artistic, sporting, artistic, entertaining or similar performances carried out domestically, including income from other services related to these services, irrespective of the performance of such performances, (§ 49 (1) (2) to (4) and (9)), unless they are income from non-self-employed work, which are already subject to tax withdrawal from the working wage in accordance with section 38 (1), first sentence, point 1,

2.

in the case of income from the domestic exploitation of performances within the meaning of point 1 (Article 49 (1) (2) to (4) and (6)),

3.

in the case of income from remuneration for the release of the use or the right to use rights, in particular copyright and industrial property rights, industrial, technical, scientific and similar experiences, Knowledge and skills, such as plans, patterns and procedures, as well as income obtained from the procurement of the opportunity to contractually oblige a professional athlete for a limited period of time (§ 49 Paragraph 1 (2), (3), (6) and (9),

4.

in the case of income, the members of the Supervisory Board, the Board of Directors, the mine board or others with the supervision of the management of corporate bodies, personal associations and property funds within the meaning of Section 1 of the Corporate Tax Law shall be granted to persons responsible for the supervision of the management of the private and public law in respect of which the shareholders are not to be regarded as an entrepre (co-contractor), as well as by other national associations of persons of private and public law (§ 49 (1) (3)).

(2) ¹ The tax withdrawal amounts to 15%, in the cases referred to in paragraph 1, point 4, it amounts to 30% of the total revenue. ² Travel expenses incurred or taken over by the debtor of the remuneration shall only be part of the income in so far as the travel and accommodation expenses are subject to the actual costs and the remuneration for the additional expenses incurred by the payment of the flat rate in accordance with Article 4 (5) Sentence 1, point 5. ³ In the case of income within the meaning of paragraph 1 (1), a tax withdrawal shall not be levied if the revenue per performance does not exceed EUR 250. (3) ¹ The debtor of the remuneration may, in the cases referred to in paragraph 1 (1), (2) and (4), deduct from the revenue the operating expenditure or advertising costs directly related to them in the direct economic context, which shall include a limited taxable person in the cases referred to in paragraph 1. a form which has been verifiable for the Federal Central Office for Taxes, or which have been taken over by the debtor of the remuneration. ² This shall apply only where the person concerned is a national of a Member State of the European Union or of another State to which the Agreement on the European Economic Area applies, and in the territory of one of the latter. Member States shall have their residence or habitual residence. ³ In accordance with Section 32 (4) of the Corporate Tax Act, a restricted taxable corporation, personal association or property fund shall apply accordingly. ⁴ In such cases, the tax deduction shall be from the revenue remaining after deduction of operating expenditure or advertising costs (net income) if:

1.

Creditors of remuneration is a natural person, 30 percent,

2.

Creditors of the remuneration is a corporation, personal association or asset mass, 15 percent.

(4) ¹ If the creditor of a remuneration, for his part, has to withhold taxes on behalf of another creditor subject to a limited liability (second stage), he may refrain from deducting the tax if his revenue is already subject to the tax deduction referred to in paragraph 2. . ² If the debtor makes use of the second-level remuneration for operating expenses or advertising costs pursuant to paragraph 3, the apportionment pursuant to Article 50 (2), second sentence, point 5 applies, or the refund of the tax deducted pursuant to Section 50d (1) or another In the case of a request, it shall have to pay the tax resulting from the provisions of paragraph 2 or 3 at that date; paragraph 5 shall apply accordingly. (5) ¹ The tax shall be incurred at the time when the remuneration is paid to the creditor. ² At this point in time, the debtor of the remuneration shall carry out the tax withdrawal on behalf of the creditor (tax debtor). ³ It shall pay the tax retained within one calendar quarter to the Federal Central Office for Taxes until the tenth day of the month following the calendar quarter. ⁴ The debtor of the remuneration shall be liable for the withholding and removal of the tax. ⁵ The debtor may be credited if the debtor of the remuneration has not made the tax withdrawal in accordance with the rules. ⁶ The debtor of the remuneration shall, on request, certify to the creditor the following information in accordance with the officially prescribed pattern:

1.

the name and address of the creditor;

2.

the nature of the activity and the amount of the remuneration in euro,

3.

the date of payment,

4.

the amount of the retained and deducted tax referred to in paragraph 2 or paragraph 3.

(6) The Federal Government may, with the consent of the Federal Council, determine by means of a legal regulation that in the case of remuneration for the use or the right to use of copyright (paragraph 1 (3)), which is not directly addressed to the creditor, but to a In lieu of the debtor of the remuneration of the agents, the person responsible shall be withheld and deducted the tax and shall be liable for the withholding and removal. (7) ¹ The tax office of the remuneration creditor may order that the debtor of the remuneration for the creditor's account (debtor) shall pay the income tax of limited taxable income, in so far as these are not already subject to tax deductions, to be retained and removed by means of the tax deduction if this is appropriate in order to secure the tax claim. ² The tax deduction amounts to 25% of the total revenue, in the case of corporate bodies, personal associations or assets, 15% of the total revenue; the tax office may, by way of derogation, be able to receive the amount of the tax deduction from the amount of the tax deduction. Adjust the tax. ³ Paragraph 5 shall apply in accordance with the proviso that the tax is to be registered and deducted from the tax office which has ordered the tax deduction; the tax office may order that the tax withheld within one month is in each case up to the tenth of the tax. To log in and to remove folgemonats. ⁴ § 50 (2) sentence 1 shall not apply.

Footnote

(+ + + § 50a: For application, see § 52 + + +)

IX.
Other provisions, fines, empowersand final provisions

Unofficial table of contents

§ 50b Examination law

¹ The financial authorities shall be entitled to conditions which are applicable to the offsetting or remuneration of corporation tax, to the settlement or reimbursement of capital gains tax, to the non-acceptance of the tax deduction, to the issue of the annual certificate according to § 24c or for the communications to the Federal Central Office for Taxes pursuant to § 45e are of significance or require clarification, in the case of the parties involved in the proceedings. ² § § 193 to 203 of the Tax Code shall apply mutatily.

Footnote

(+ + + § 50b: For application see § 52 + + +) Unofficial table of contents

§ 50c (omitted)

-

Footnote

(+ + + § 50c: For application see § 52 + + +) Unofficial table of contents

§ 50d Special features in the case of double taxation agreements and § § 43b and 50g

(1) ¹ If income which is subject to the tax withdrawal from the capital gains or the tax deprivation on the basis of § 50a is taxed in accordance with § § 43b, 50g or under an agreement to avoid double taxation or only taxed at a lower tax rate , the provisions relating to the withholding, removal and registration of the tax are to be applied irrespective of Articles 43b and 50g and of the Agreement. ² The claim of the creditor of the capital gains or remuneration shall remain unaffected in full or in part the refund of the withheld and abducted or the tax paid on the basis of liability notice or letter of formal notice. ³ The refund shall be made at the request of the creditor of the capital gains or remuneration on the basis of a notice of exemption; the application shall be filed with the Federal Central Office for Taxes in accordance with the officially prescribed form. ⁴ A certificate pursuant to section 45a (2) shall be attached to the form in the cases of section 43 (1), first sentence, point 1a. ⁵ The amount to be reimbursed shall be disbursed after the notice of exemption has been announced. ⁶ If the creditor of the remuneration within the meaning of section 50a of Section 50a (5) has to withhold tax on behalf of the creditors, the payment of the claim for reimbursement may be made conditional upon the payment of the payment of the claim by him to provide for a tax to be withheld, for which security or irrevocably the consent to the offsetting of his entitlement to a refund shall be declared with his tax payment debt. ⁷ The Federal Central Office for Taxes may allow applications to be made on machine-usable data carriers. ⁸ In the cases referred to in Article 43 (1), first sentence, point 1a, the applicant must affirm that he has received a certificate within the meaning of Article 45a (2) or, in so far as he himself has submitted the capital gains as a paying agent to the tax deprivation, he shall not: , it shall keep the certificate ten years after the application. ⁹ The time limit for the application for reimbursement shall be four years from the end of the calendar year in which the capital gains or remuneration have been obtained. ¹⁰ The period referred to in sentence 9 shall not expire before the expiry of six months from the date of payment of the tax. ¹¹ If the creditor of the capital gains or remuneration is a person who is not credited with the capital gains or allowances under this Act or under the tax law of the other Contracting State, the right to complete or partial compensation shall be subject to the following: Reimbursement of the tax deduction from the capital gains or pursuant to section 50a on the basis of an agreement to avoid double taxation only to the person who is the income or remuneration in accordance with the tax laws of the other Contracting State as income or Profits of a resident person are attributed. ¹² § 45 shall apply mutatily for the refund of the capital gains tax. ¹³ Subject to paragraph 2, the debtor of the capital gains or remuneration may not rely on the rights of the creditor from the agreement. (1a) ¹ The amount to be reimbursed in accordance with paragraph 1 in connection with § 50g shall be galvanissed. ² The interest rate shall begin twelve months after the end of the month in which the application for a refund and all the documents required for the decision are available at the earliest on the day of payment of the tax by the debtor of the capital gains or Remuneration. ³ It ends at the end of the day on which the notice of exemption takes effect. ⁴ If the notice of exemption is cancelled, amended or corrected in accordance with § 129 of the German Tax Code, a previous interest rate determination must be changed. ⁵ Section 233a (5) of the Rules of the Tax Code shall apply mutatily. ⁶ The amount and the calculation of interest shall be § 238 of the Tax Code. ⁷ § 239 of the Tax Code shall apply mutatily to the fixing of interest. ⁸ The provisions of this paragraph shall not apply where the tax deprivation has no effect of a distracting effect (Article 50 (2)). (2) ¹ In the cases of § § 43b, 50a (1), § 50g, the debtor of the capital gains or remuneration may refrain from tax withdrawal in accordance with § 43b or § 50g or the agreement, or carry out a lower tax rate if the tax is Federal Central Office for Taxes to the creditor on the basis of an application lodged by him in accordance with officially prescribed form, certifies that the conditions for this are available (exemption in the tax deduction procedure); this shall also apply in the case of capital gains, which, in accordance with an agreement to avoid double taxation in the other Contracting State, A resident capital company which is directly involved in the nominal capital of an unlimited taxable capital company within the meaning of Article 1 (1) (1) of the Corporate Tax Law of at least one-tenth and in the State of its In the absence of exemption from the unlimited taxable capital company, the tax is subject to income taxes or income without being exempted from it. ² The exemption may be granted subject to withdrawal and may be subject to conditions or conditions. ³ In the cases referred to in § 50a (1), it may be made subject to the condition that the fulfilment of the obligations under section 50a (5) is proved, in so far as the remuneration is passed on to other limited taxable persons. ⁴ The period of validity of the certificate referred to in the first sentence shall begin at the earliest on the date on which the application to the Federal Central Office for Taxes is received; it shall be at least one year and shall not exceed three years; the creditor of the capital gains or of the Remuneration is obligated to inform the Federal Central Office of Taxes without delay of the conditions for exemption. ⁵ The condition for the distance from the tax collection shall be that the debtor of the capital gains or allowances shall be subject to the certificate referred to in the first sentence. ⁶ The application shall be decided within three months. ⁷ The time limit shall begin with the submission of all the evidence required for the decision. ⁸ Existing registration obligations remain unaffected. (3) ¹ A foreign company shall not be entitled to total or partial discharge in accordance with the provisions of paragraph 1 or 2, insofar as persons are involved in those persons who do not have the right to repay or exemption if they have direct access to the income , and the gross income earned by the foreign company in the relevant marketing year is not derived from its own economic activity, and

1.

there are no economic or otherwise significant reasons for the income of foreign companies in respect of these income, or

2.

the foreign company does not participate in the general economic transport with a business operation appropriately established for its business purpose.

² Only the conditions of the foreign company are decisive; organizational, economic or otherwise considerable characteristics of the companies that are close to the foreign company (§ 1 paragraph 2 of the Foreign Tax Act), stay out of consideration. ³ It is lacking in its own economic activity, insofar as the foreign company achieves its gross income from the management of economic goods, or transfers its essential business activities to third parties. ⁴ The position of the foreign company is the responsibility of the foreign company for the existence of economic or otherwise significant reasons within the meaning of the first sentence of 1 (1) and of the business operation within the meaning of the first sentence of point 2. ⁵ The rates 1 to 3 shall not apply where the principal nature of the shares of the foreign company is a substantial and regular trading on a recognised stock exchange or if the foreign company is subject to the provisions of the Investment tax law. (4) ¹ The creditor of the capital gains or allowances within the meaning of § 50a shall, in accordance with officially prescribed form, have to prove, by confirmation of the tax authority of the other State responsible for him, that he is resident there or that he/she is resident in the The conditions laid down in § 50g (3) (5) (c) are fulfilled. ² The Federal Ministry of Finance, in agreement with the supreme financial authorities of the Länder, may allow simplified procedures or simplified evidence. (5) ¹ By way of derogation from paragraph 2, in the cases referred to in Article 50a (1) (3), the Federal Central Office may, on request, authorize the debtor of the remuneration in general to refrain from tax deduction or to apply a lower tax rate. (control notification procedure). ² The authorisation may be granted in cases of minor fiscal importance and may be subject to conditions. ³ No confirmation in accordance with the first sentence of paragraph 4 shall be required in the control notification procedure. ⁴ The content of the edition may include the indication of the name, place of residence or place of the registered office or management of the debtor and creditor, the nature of the remuneration, the gross amount and the date of the payments, and the amount of the retained Tax amount. ⁵ The request for participation in the control notification procedure shall be deemed to have been granted by the creditor and the debtor for the purpose of forwarding the debtor's information to the country of residence or the host country of the creditor. ⁶ The authorisation shall be retained as proof. ⁷ (6) In so far as paragraph 2 is not applicable, paragraph 5 shall also apply to capital gains within the meaning of Article 43 (1), first sentence, points 1 and 4, if, at the time of payment of the capital contribution, the right to taxation is based on: (7) Where income within the meaning of Article 49 (1) (4) is obtained from a cash register of a legal person under public law, in accordance with the provisions of an agreement to prevent the In the case of double taxation on the public service, this provision shall be made on the existence of a public service To interpret the service relationship with another person in such a way that the remuneration paid to the first-mentioned person is paid if they are applied wholly or substantially from public funds. (8) ¹ If the income of an unrestricted taxable person from a non-self-employed person (§ 19) is to be exempted from the tax base of the German tax in accordance with an agreement to avoid double taxation, the exemption from the tax base shall be: , notwithstanding the Agreement, only provided that the taxable person proves that the State to which the Agreement is entitled to the right to tax has waived the right to taxation or that the amount of the income fixed in that State has not been determined by the taxable person. Taxes have been paid. ² If such proof is only carried out after the income has been included in an income tax assessment, the tax notice must be amended to the extent that it is necessary to provide proof of such proof. ³ Section 175 (1), second sentence, of the levy order must be applied accordingly. (9) ¹ Where the income of an unrestricted taxable person is to be exempted from the tax base of the German tax under an agreement to avoid double taxation, the exemption shall not be granted, notwithstanding the agreement, if:

1.

the other State applies the provisions of the Agreement in such a way that the income in that State is to be excluded from taxation or can only be taxed at a tax rate limited by the Agreement; or

2.

the income in the other State is not taxable only because it is obtained from a person who does not reside in that State on the basis of his/her residence, permanent residence, place of business, place of business or a place of residence, similar property is subject to tax.

² Point 2 shall not apply to dividends which, in accordance with an agreement to avoid double taxation, are exempt from the tax base of the German tax, unless the dividends are in the determination of the profit of the dividend payout. Society has been withdrawn. ³ Provisions of an agreement to avoid double taxation, as well as paragraph 8 and section 20 (2) of the External Tax Act, remain unaffected insofar as they limit the exemption of income to a further extent. (10) ¹ If, for the purposes of the first sentence of Article 15 (1) (2), second sentence, second sentence and the second half sentence of Article 15 (1), second sentence, the provisions of an agreement to avoid double taxation shall be applied and the agreement shall not contain any such remuneration; the remuneration for the purposes of the application of the Agreement to avoid double taxation shall be deemed to be an exclusive part of the profits of the shareholder entitled to remuneration. ² Sentence 1 shall also apply to the income and expenses incurred by the special operating assets. ³ Notwithstanding the provisions of an agreement to avoid double taxation on the allocation of assets to a permanent establishment, the compensation of the shareholder shall be attributed to that establishment of the company, which shall be responsible for the cost of the investment. for the performance on which the remuneration is based; the income and expenses referred to in the second sentence shall be attributed to the permanent establishment to which the remuneration is to be allocated. ⁴ The sentences 1 to 3 shall also apply in the cases of § 15 (1) sentence 1 (2) sentence 2 and in the cases of the second sentence of Article 15 (1). ⁵ Where income is to be attributed to a person established in accordance with an agreement to avoid double taxation than in the other State, and the taxable person has the effect that the other State is taxing the income without having to pay the income the German tax accruing to them is to be calculated on the basis of the German income tax, which has been proven to have been fixed and paid in that country and which has been reduced by a reduction claim, corresponding to the German income tax foreign tax up to the amount of the German income paid on these income Income tax to be applied. ⁶ Sentence 5 shall not apply if the agreement on the avoidance of double taxation contains an explicit provision for such income. ⁷ The rates 1 to 6

1.

shall not apply to companies within the meaning of Article 15 (3) (2);

2.

shall apply mutatily if the income is included in the income of self-employed work within the meaning of Section 18; the article on the self-employed work shall be replaced by the body of the article on the income of undertakings, if the agreement is to be avoided the double taxation contains such an article.

⁸ Paragraph 9, first sentence, point 1 shall remain unaffected. (11) ¹ If dividends are to be exempted from the tax base of the German tax in the case of a payee under an agreement to avoid double taxation, the exemption shall be granted only in so far as the dividends have been paid in accordance with the agreement. German tax law is not to be attributed to another person. ² If the dividends are to be attributed to another person under German tax law, they will be exempted from that person if they were to be exempted from them as payee under the terms of the agreement.

Footnote

(+ + + § 50d: For application see § 52 + + +)
(+ + + § 50d: For application see Section 52a (16b) + + +) Unofficial table of contents

§ 50e fines; non-prosecution of tax offences in the case of minor employment in private households

(1) ¹ Contrary to the provisions of Article 45d (1) sentence 1, § 45d (3) sentence 1, the legal regulation pursuant to § 45e, or the directly applicable contracts with the provisions of Article 17 of Directive 2003 /48/EC, the States and territories does not provide a communication, not correct, not complete or not in good time. ² The administrative authority may be punished with a fine of up to five thousand euros. (1a) Administrative authority within the meaning of Section 36 (1) (1) of the Code of Administrative Offences shall be the Federal Central Office for the purposes of the first sentence of the first sentence of paragraph 1. Control. (2) ¹ If the conditions of § 40a (2) are fulfilled, tax offences (§ § 369 to 376 of the tax code) are not prosecuted as such if the employer in the cases of § 8a of the Fourth Book of the Social Code is contrary to § 41a (1) (1), also in conjunction with paragraphs 2 and 3 and § 51a, and § 40a (6) sentence 3 of this Act in conjunction with Section 28a (7) sentence 1 of the Fourth Book of the Social Code for the remuneration of the pay tax-registration and the filing of the uniform Lump-sum tax is not carried out or is not carried out in good time, thereby reducing taxes or paying for itself or other unwarranted tax advantages. ² The exemption from the persecution referred to in the first sentence shall also apply to the employed person of an employment referred to in the first sentence, which makes the financial authority unaware of the fact that it is subject to significant tax facts from that employment. ³ The provisions of § § 377 to 384 of the Tax Code shall remain applicable with the proviso that Section 378 of the Tax Code shall also be applicable in the case of intentional conduct. Unofficial table of contents

§ 50f Penal rules

(1) Administrative offences are those who are intentional or reckless

1.

the data referred to in the first sentence of Article 22a (1) and (2) shall not be transmitted, not correct, in full or in good time, or shall not make a notification, not correct, complete or not in good time, or

2.

Contrary to Article 22a (2), sentence 9, the identification number shall be used for purposes other than those specified therein.

(2) The administrative offence may be punishable in the cases referred to in paragraph 1 (1) with a fine of up to fifty thousand euros and in the other cases with a fine of up to ten thousand euros. (3) Administrative authority within the meaning of Article 36 (1) Point 1 of the Code of Administrative Offences is the central office in accordance with § 81.

Footnote

(+ + + § 50f: For application see § 52 + + +) Unofficial table of contents

§ 50g discharge in respect of payment of interest and royalty payments between associated companies of different Member States of the European Union

(1) ¹ On request, the capital gains tax on interest and the tax on the basis of Section 50a for royalties payable by a company of the Federal Republic of Germany or a permanent establishment of a company of another Member State shall be subject to the following conditions: of the European Union as debtor to an undertaking of another Member State of the European Union or to an establishment of a company of a Member State of a Member State situated in another Member State of the European Union European Union is paid as creditors, not collected. ² Where taxation is effected by means of assessment, interest and royalty payments are not covered in the determination of the income. ³ The condition for the application of the first and second sentences is that the creditor of the interest or licence fee is a company affiliated with the debtor or the establishment of the company. ⁴ The rates 1 to 3 shall not apply where interest or royalty payments are paid to a permanent establishment of a company of a Member State of the European Union as a creditor who is in a State outside the European Union or in the (2) Paragraph 1 is not to be applied to the payment of

1.

interest,

a)

which are treated as profit-sharing under German law (Article 20 (1) (1) sentence 2), or

b)

which are based on claims based on a claim for participation in the debtor's profit;

2.

interest or royalties which exceed the amount agreed between the debtor and the creditor without any special relationship existing between the two or one of them and a third party under paragraph 3 (5) (b).

(3) The following definitions and restrictions shall apply to the application of paragraphs 1 and 2:

1.

The creditor must be the person entitled to use it. ² Entitlement is

a)

a company if it achieves the income within the meaning of Article 2 (1);

b)

a permanent establishment, if:

aa)

the claim, the right or the use of information on the basis of which interest or royalty payments are made shall actually be part of the establishment; and

bb)

the payment of interest or royalties, on the basis of which the profits of the permanent establishment in the Member State of the European Union in which it is situated, to one of the two letters referred to in point 5, first sentence, point (a) Taxation or, in the case of Belgium, the "impôt des non-résidents/belasting der nietremjfhouders" or, in the case of Spain, the "Impuesto sobre la Renta de no Residentes" or to a similar or largely similar one with these taxes. Tax, which shall be used after the date of entry into force Council Directive 2003 /49/EC of 3 June 2003 establishing a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (OJ L 393, 30.4.2003, p. 49), as last amended by Directive 2013 /13/EU (OJ L 157, 30.6.2003, p. 30), instead of the existing taxes, or in addition to them, has been introduced.

2.

A permanent establishment shall be deemed to be the debtor of the interest or licence fees only if the payment in the determination of the profit of the permanent establishment is a tax deductible for tax purposes.

3.

Where a permanent establishment of a company of a Member State of the European Union is regarded as a debtor or creditor of interest or royalties, no other part of the undertaking shall be the debtor or creditor of the interest or licence fees. is considered.

4.

For the purposes of paragraph 1:

a)

"interest" means income arising from claims of any kind, even if the claims are secured by pledge rights to land, in particular income from public bonds and from bonds, including uprisings and profits related to it Loans for late payment and the repayment of capital shall not be considered as interest;

b)

"royalties" means remuneration of any kind used for the use or for the right to use copyrights to literary, artistic or scientific works, including cinematographic films and software, patents, trademarks, patterns or models, plans, secret formulae or procedures, or for the communication of commercial, commercial or scientific experience; payments for use or the right to use commercial, commercial or commercial purposes; or scientific equipment shall be considered to be royalties.

5.

The terms 'enterprises of a Member State of the European Union', 'affiliated undertaking' and 'permanent establishment' shall mean:

a)

"Enterprise of a Member State of the European Union" means any undertaking which:

aa)

has one of the legal forms referred to in Annex 3 (1) to this Act; and

bb)

in accordance with the tax law of a Member State, established in that Member State and not in accordance with an agreement concluded between the State concerned and a State outside the European Union to avoid double taxation of income for tax purposes shall be deemed to be located outside the Community; and

cc)

is subject to one of the taxes listed in Annex 3 (2) to this Act and is not exempt from it. ² The same shall apply in respect of a tax identical or largely similar to those taxes which, after the date of entry into force of Council Directive 2003 /49/EC of 3 June 2003 (OJ L 327, 30.4.2003, p. 49), as last amended by Directive 2013 /13/EU (OJ L 158, 30.6.2013, p. 30) instead of existing taxes, or in addition to them.

² A company is established in a Member State of the European Union within the meaning of the double letter bb, if it is subject to the unrestricted tax liability in Germany or to comparable taxation in another Member State of the European Union after whose legislation is subject.

b)

"affiliated undertaking" means any undertaking which is connected to a second undertaking by:

aa)

the first company is directly involved in the capital of the second company at least 25 per cent, or

bb)

the second undertaking is directly involved in the capital of the first undertaking at least 25 per cent, or

cc)

a third company is directly involved at least 25% of the capital of the first company and the capital of the second company.

² The shareholdings may only exist between undertakings established in a Member State of the European Union.

c)

"permanent establishment" means a permanent establishment in a Member State of the European Union where the activity of a company of another Member State of the European Union is wholly or partly carried out.

(4) ¹ The discharge referred to in paragraph 1 shall be refused or withdrawn if the main reason or one of the main reasons for transactions is to avoid tax avoidance or abuse. ² § 50d (3) shall remain unaffected. (5) Discharge of the capital gains tax on interest and the tax on the basis of Section 50a following an agreement to avoid double taxation, which shall go further than those granted in accordance with paragraph 1, shall be replaced by paragraph 1 not restricted. (6) ¹ If, in the case referred to in the first sentence of paragraph 1, one of the undertakings is a company of the Swiss Confederation, or is a permanent establishment situated in the Swiss Confederation of a company of another Member State of the European Union, Union creditors of interest or royalties, paragraphs 1 to 5 shall apply in accordance with the proviso that the Swiss Confederation shall be regarded as equivalent to one of the Member States of the European Union in that respect. ² Paragraph 3 (5) (a) shall apply in accordance with the condition that a company of the Swiss Confederation is each undertaking which:

1.

has one of the following legal forms:

-

Aktiengesellschaft/société anonyme/società anonima;

-

Company with limited liability/société à responsabilité limitée/società à responsabilità limitata;

-

Kommanditaktiengesellschaft/société en commandite par actions/società in accomandita per azioni, and

2.

in accordance with the tax law of the Swiss Confederation, and not in accordance with an agreement between the Swiss Confederation and a State outside the European Union to avoid double taxation of income for tax purposes shall be deemed to be located outside the Community or the Swiss Confederation, and

3.

is subject to unlimited Swiss corporation tax, without being exempt from it.

Footnote

(+ + + § 50g: For application see § 52 + + +) Unofficial table of contents

§ 50h Confirmation for the purpose of discharge of withholding taxes in another Member State of the European Union or of the Swiss Confederation

On request, the tax office which is responsible for the taxation of a company of the Federal Republic of Germany or a permanent establishment of a company of another Member State of the European Union within the meaning of Article 50g (3) (5) shall be subject to the following conditions: or a company of the Swiss Confederation within the meaning of Section 50g (6), second sentence, to certify, for the purpose of granting discharge to that State's withholding tax on interest or royalties within the meaning of § 50g, that the receiving end The company is domestically located or the permanent establishment is located in Germany . Unofficial table of contents

Section 50i Taxation of certain income and application of double taxation agreements

(1) ¹ If the assets of the assets or shares as defined in § 17 have been transferred or transferred to the operating assets of a personal company within the meaning of Article 15 (3) before 29 June 2013, and shall be subject to a tax on breast-feeding Reserves at the time of transfer or transfer shall be the profit of a taxable person established within the meaning of an agreement to avoid double taxation in the other Contracting State from the subsequent sale, or Removal of these assets or shares, notwithstanding Provisions of the Agreement on the avoidance of double taxation. ² The transfer or transfer of shares within the meaning of § 17 into the operating assets of a partnership shall also apply to the granting of new shares to a personal company which has so far also been engaged in an activity within the meaning of Article 15 (1), first sentence, point 1 1. where, in the context of the introduction of an establishment or part-holding or a share of the company's share of the company, it has taken into a corporation under the terms of the first sentence of paragraph 1 of the first sentence of paragraph 1 of the first sentence of 15 (1), point 2, into a corporation under Article 20 Conversion Tax Act, if the date of entry is before 29 June 2013 and the Personal company after being introduced as a personal company within the meaning of section 15 (3). ³ Notwithstanding, the current income from participation in the civil society to which the assets or shares referred to in the first sentence have been transferred or transferred, or which have been granted new shares within the meaning of the second sentence, shall also be subject to: to the contrary provisions of the Agreement on the avoidance of double taxation. ⁴ The rates 1 and 3 shall apply mutatily if, before 29 June 2013, the assets of the assets of a single undertaking or of a company which, therefore, generate income from business operations, because the taxable person is subject to both the following conditions: can impose a uniform business operation on its own or together with other partners in the overlasing operation and in use alone or together with other partners, and a substantial operating basis for the use of the operating system (2) ¹ In the context of conversions and transfers within the meaning of Section 1 of the Transformation Tax Act, all the facts contained in the economic goods and shares referred to in paragraph 1 shall, by way of derogation from the provisions of the Transformation Tax Act, always include: to the common value. ² Notwithstanding Article 6 (3) and (5), the first sentence shall apply to the transfer or transfer

1.

the assets and shares referred to in paragraph 1 from the total assets of the personal company within the meaning of paragraph 1 or from the special operating assets of a co-operator of that personal company, or

2.

A share of the company's share in that partnership

accordingly. ³ If the economic goods or shares referred to in paragraph 1 are used by the civil society for an operation within the meaning of Article 15 (2) (structural change), the first sentence shall apply accordingly. ⁴ The fourth sentence of paragraph 1 shall remain unaffected.

Footnote

(+ + + § 50i: For application see § 52 + + +) Unofficial table of contents

Section 51 Appropriations

(1) The Federal Government is authorized, with the consent of the Federal Council

1.

on the implementation of this Act, in so far as this is necessary in order to safeguard the regularity of taxation, the elimination of imparities in cases of hardship, the tax exemption of the minimum subsistence level or the simplification of the Taxation procedure is required, namely:

a)

on the delimitation of tax liability, the restriction of the tax declaration obligation to the cases in which an apportionment is contemplated, the documents to be annexed to the income tax returns and the third party ' s liability to be provided;

b)

the determination of income and the determination of income, including deductible amounts;

c)

on the level of special operating expenditure-flat-rate contracts for groups of holdings where there are approximately equal conditions in terms of tax bases where taxable income from business (§ 15) or independent work (§ 18), in the amount of a percentage of the turnover within the meaning of Section 1 (1) (1) of the VAT Act; transactions arising from the sale of assets of fixed assets are not to be taken into consideration. ² A special operating expenditure-lump sum may only be used for taxable persons who determine their profit by taking excess invoice in accordance with § 4 (3). ³ In determining the amount of the special operating expenditure, the allocation of holdings shall be taken into account in accordance with the classification of economic activities, as amended by tax statistics. ⁴ In the determination of the special operating expenditure-lump sums, all operating expenditure, with the exception of the turnover tax paid to the tax office, must be taken into account. ⁵ In the case of the sale or removal of assets of the fixed assets, the cost of the acquisition or production is reduced by the deductions for wear in accordance with § 7 (1) or (4) and the disposal costs in addition to the special Operating expenditure-lump sum deductible. ⁶ The taxable person may move over the following assessment period to determine the actual operating expenditure. ⁷ If the taxable person changes to the actual operating expenditure, the deductible assets of the fixed assets are reduced by their cost of acquisition or production, reduced by the deductions for wear in accordance with § 7 (1) or 4 to be included in a list to be kept on an ongoing basis. ⁸ § 4 (3) sentence 5 shall remain unaffected. ⁹ After the change in the calculation of actual operating expenditure, a renewed use of the special operating expenditure-lump sum shall be allowed only after the following four assessment periods have expired; § § 140 and 141 of the tax code remain unaffected;

d)

the apportionment, the application of the tariff rules and the regulation of the tax revenue, including tax deductions;

e)

on the taxation of restricted taxable persons, including a tax deduction;

f)

in cases where the facts are to be determined and assessed in tax law relating to operations outside the scope of this Act, and any party established outside the scope of that law, or any other party Persons who cannot be used to participate in the investigation of the facts within the scope of this Act as in the case of operations,

aa)

The extent to which expenses within the meaning of Section 4 (4) or (9) may reduce the profit or surpluses of the income above the advertising costs only with the fulfilment of special obligations of participation and follow-up. ² The special requirements for participation and follow-up may extend to:

aaa)

the appropriateness of the conditions agreed between close-up persons within the meaning of Article 1 (2) of the External Tax Law in their business relations;

bbb)

the appropriateness of the exclusion of profits between non-self-employed parts of the enterprise;

ccc)

the obligation to comply with documentation and compliance requirements applicable to persons close to the parties, including in the case of business relations between non-close-up persons,

ddd)

the authorization of the financial authority by the taxable person, on his behalf, to assert, out of court and in court, possible claims for information in relation to the credit institutions designated by the financial authority;

bb)

a foreign company, notwithstanding the provisions of paragraph 50d (3), only has a right to complete or partial relief from the tax deprivation pursuant to § 50d (1) and (2) or 44a (9) in so far as they are the direct or non-compliance of the company directly or indirectly shall be able to present and demonstrate indirectly participating natural persons whose share exceeds 10 per cent directly or indirectly;

cc)

§ 2 (5b), first sentence, § 32d (1) and Article 43 (5) in respect of income within the meaning of Section 20 (1) (1) and the tax-free income in accordance with § 3 (40), first sentence, and (2) shall apply only if the financial authority is authorized to: The name of the taxable person to claim out-of-court and court-related claims against the credit institutions designated by the financial authority.

² The special requirements for proof and cooperation under this letter shall not apply if the parties or other persons established outside the scope of this law are established in a State or territory with which an agreement is reached , which provides for the granting of information in accordance with Article 26 of the OECD Model Agreement on the prevention of double taxation in the field of income and property taxes, as amended by 2005, or the State or territory information on a comparable scale, or a willingness to take a the corresponding exchange of information;

2.

Legislation to be adopted by law

a)

legal consequences resulting from the repeal or amendment of the provisions of this Act, in so far as this is necessary in order to ensure the regularity of taxation or the elimination of imparities in cases of hardship;

b)

(dropped)

c)

on the proof of grants within the meaning of section 10b, including facilitated verification requirements;

d)

on procedures which, in the cases referred to in Article 38 (1) (2), secure the tax claim of the Federal Republic of Germany or ensure that the tax of the Federal Republic of Germany applies to temporary agency workers established in the case of exemption from foreign residents The reason for the agreement to avoid double taxation is to ensure proper taxation abroad. ² For this purpose, it may be determined, in accordance with intergovernmental regulations, that:

aa)

the user is involved in such procedures in the extent necessary for this purpose,

bb)

it cannot rely on the exemption provisions of the agreement in the liability procedure if it violates its obligation to co-act;

e)

up to m) (dropped)

n)

on special depreciation

aa)

in the civil engineering operation of the coal, coal, lignite and ore mines in the case of assets of fixed assets underground and in certain cases directly related to the mine operation, the promotion, the rope journey, Water retention and weather management as well as the processing of the mineral-serving assets of the fixed assets for days, insofar as the economic goods for the construction of new conveyor shaft systems, also in the form of connection shaft systems, for the Construction of new shafts and the extension of the mine building and the extension of the water-inflows of existing shaft systems due to water inflows, for rationalization measures in the main shaft, blind-eight, route and demolition promotion, in the track propulsion system, in the extraction, Versatzwirtschaft, Seilfahrt, Wetterführung und Wasserhaltung, as well as in the preparation, for the summary of several conveyor shaft systems to a uniform conveyor shaft system and for the reconnection of still-lying mine fields and field parts,

bb)

in the open-cast mining operation of the lignite and ore mines of certain movable assets (mine digestion, drainage systems, large-scale equipment and mine rescue facilities and the first aid and in the ore mining sector) -for the development of new opencast mines, also in the form of connecting structures, for rationalization measures in current open-cast mines, in the transition to the underground construction for the excavation and extraction of the storage site and for the Re-commissioning of decommissioned open-cast mines

by taxable persons who determine the profit in accordance with § 5 before 1 January 1990 or are produced. ² The special depreciation can already be allowed for payments on acquisition costs and for part-production costs. ³ If, before 1 January 1990, the taxable person has appointed or commenced production, the special depreciation may also be made for the period after 31 December 1989 and before 1 January 1991, or (i) economic goods and payments made before 1 January 1991 to purchase costs and the cost of production of part-production costs. ⁴ The prerequisite for the use of the special depreciation is that the eligibility of the designated projects is certified by the supreme state authority for the economy in agreement with the Federal Ministry of Economics and Technology has been made. ⁵ Special depreciation may be used during the marketing year of the purchase or manufacture and in the following four marketing years, in the case of movable assets of fixed assets up to a total of 50%, non-movable assets of fixed assets up to a total of 30 per cent of the cost of acquisition or production. ⁶ In the case of the beneficiary projects in the open-cast mining operation of the lignite and ore mines, it may also be permitted that the costs incurred before 1 January 1991 for the advance zone be treated as immediately deductible operating expenses of up to 50%. ,

o)

(dropped)

p)

on the assessment of the dislocations for wear or substance reduction in the case of economic goods not belonging to an operating assets, purchased or manufactured before 21 June 1948, or purchased free of charge. ² In this connection, it can be determined that the offsets for wear or substance reduction are not based on the cost of acquisition or production, but on the basis of auxiliary values (unit value, which is the determining factor on 21 June 1948, the cost of acquisition or production of the product. the right-of-law minus the deductions made by him, the fictitious acquisition costs at a reference date to be determined) must be measured. ³ In order to avoid hardship, it may be permitted that the amount to be deducted from the unit value determined on 21 June 1948 shall be deducted from the amount corresponding to the economic good in the investment period in 1947 could be used as a reduction for wear. ⁴ For the Land of Berlin, the first to the positions of 21 June 1948 in the sentences 1 to 3 shall be 1 April 1949;

q)

Increased dislocations at production costs

aa)

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,

bb)

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,

cc)

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,

dd)

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,

ee)

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 transfer device and a change in the exhaust system in a building situated in the country or in a condominitic dwelling situated in the country, if the installation did not take place before the end of ten years since the completion of this the building has been started and the installation has been completed after 30 June 1985; The same applies in the case of purchase costs for new individual furnaces, if there is no central heating system.

² The condition for the grant of the increased offsets is that the measures have been completed before 1 January 1992; in the cases of the first sentence of the first double letter, the buildings must have been completed before 1 July 1983, because the connection was not already possible in connection with the construction of the building. ³ The increased offsets may not exceed 10 percent of the expenses annually. ⁴ They shall not be granted where an investment allowance is used for the same measure. ⁵ If the expenses are maintenance expenses and are incurred in the case of an apartment used for their own purposes in their own house, for which the value of use is no longer taxed, and in the cases of the sentence 1 double letter aa are the conditions of the second half sentence, the deduction of such expenditure may be allowed, such as special expenditure with a uniform distribution, to the calendar year in which the work has been completed and the following nine calendar years if the the measure has been completed before 1 January 1992;

r)

After which taxable persons have greater expenses

aa)

for the maintenance of buildings not belonging to an operating property, which are mainly used for residential purposes,

bb)

for the maintenance of a building in a formally defined redevelopment area or urban development area, which is intended for measures within the meaning of Section 177 of the Construction Code and for certain measures relating to conservation, renewal and serve the 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, is to be used for the purpose of such a building. has committed to the community,

cc)

for the maintenance of buildings which are architectural monuments in accordance with the relevant provisions of national law, in so far as the costs are necessary in the manner and scope for the maintenance of the building as a building monument and for its useful use,

over a period of two to five years. ² In the cases of the double letters bb and cc, it is a condition that the maintenance effort has been incurred before 1 January 1990. ³ In the cases of double-letter cc, the monument property of the building and the condition that the expenses are necessary in the manner and scope for the maintenance of the building as a building monument and for its useful use, are provided by a to prove the certificate of the body which is competent or designated by the Land Government;

s)

in the case of purchase or manufacture of removable movable assets and, in the case of the production of unmovable assets, the fixed assets of the fixed assets, upon request, shall be deducted from the income tax for the investment period of the acquisition or Production up to a maximum of 7.5% of the cost of the purchase or production of these assets can be carried out if a disturbance of the overall economic balance has occurred or if it is characterised by a sustainable economic balance. Reduction of turnover or of employment resulting in or anticipating , particularly in the event of a significant fall in demand for capital goods or construction services. ² The calculation of the amount deductible from the income tax may only be taken into account

aa)

the cost of the purchase or production of movable goods purchased or produced within a period to be determined, which may not exceed one year (period of benefit);

bb)

the cost of the purchase or production of movable assets which are ordered and paid within the period of the benefit, or which are commenced within the period of the benefit, if they are to be paid within the period of In the case of ships, they shall be delivered or completed within two years after the end of the period of the beneficiary's benefit. ² In the case of movable economic goods within the meaning of the first sentence, with the exception of ships, after the end of a year, but before the end of two years after the end of the benefit period, they may be delivered or completed in the event of a reduction in the withdrawal of the income tax is taken into account for the payments and part-production costs which have been paid up to the end of one year after the end of the benefit period,

cc)

the production costs of buildings where the application for a building permit is submitted within the beneficiary period, if it is completed by the end of the period of two years after the end of the period of benefit;

in this case, low-value economic goods within the meaning of Article 6 (2) and economic goods which are acquired in the used condition shall be excluded. ³ In addition, economic goods may be excluded from the benefit, for which special depreciation, increased dislocations or the investment allowance in accordance with section 19 of the Berlin Promotion Act are used. ⁴ In the case of the sentence 2 double letter bb and cc, in the case of the amount to be deducted from the income tax, the two-letter letter bb and cc may already be the same as in the case of sentence 2, double letter bb, second sentence 2, even until the end of one year after the date of the The deduction of the income tax may already be made for the period during which the payments are made or the payment of the deduction from the income tax is taken into account. Partial production costs have been applied. ⁵ If the amount deductible from the income tax exceeds the income tax due for the investment period of the acquisition or production, the excess amount may be deducted from the income tax for the following Assessment period shall be deducted. ⁶ The same applies if, in the cases of the sentence 2 double letter bb and cc, the deduction of the income tax is already claimed for payments or part-production costs. ⁷ However, the deduction of the income tax may not exceed the total income tax to be paid for the investment period of purchase or manufacture and the following assessment period. ⁸ In the cases referred to in the second sentence of the second sentence of the second sentence, this shall apply with the proviso that the investment period shall be replaced by the acquisition or production of the assessment period in which the last instalment or part-production cost shall be paid have been turned up. ⁹ Where beneficiary economic goods are purchased or produced by companies within the meaning of Article 15 (1) (1) (2) and (3), the deductible amount shall be divided in accordance with the ratio of the shares of the profits, including the remuneration. ¹⁰ The cost of the purchase or production of the assets which have been taken into account in the calculation of the amount deductible from the income tax shall not be reduced by the deduction of the income tax. ¹¹ Legal ordinances on the basis of this authorization shall require the consent of the Bundestag. ¹² The consent shall be deemed to have been granted if the Bundestag has not refused consent within four weeks of receipt of the submission of the Federal Government;

t)

(dropped)

u)

on special depreciation of the assets of fixed assets used for research or development, which are purchased or produced after 18 May 1983 and before 1 January 1990. ² The requirement for the use of the special depreciation is that the movable assets and the immovable property are to be more than 33 ¹ /3 per cent of research or development. ³ The special depreciation may also be permitted for extensions and extensions to existing buildings, parts of buildings, condominions or rooms situated in the part of the building if the built-up or newly manufactured parts of the building are to be more than 33 ¹ /3 per cent of research or development. ⁴ The economic goods are used for research or development if they are used

aa)

for the extraction of new scientific or technical knowledge and experience of a general nature (basic research) or

bb)

for the re-development of products or production processes, or

cc)

for the further development of products or production processes to the extent that substantial changes in these products or processes are developed.

⁵ The special depreciation may be used during the marketing year of the purchase or manufacture and in the following four marketing years:

aa)

in the case of movable assets of fixed assets, up to a total of 40 per cent,

bb)

in the case of fixed assets, which shall be more than 66 ² /3 percent of research or development serve, up to a total of 15 percent, which is not more than 66 ² /3 percent, but to more than 33 ¹ /3 percent of research or development serve, up to a total of 10 percent,

cc)

in the case of extensions and extensions to existing buildings, parts of buildings, condominions or rooms situated in the part of the building, if the built-up or newly manufactured parts of the building are to be more than 66 ² /3 percent of research or development serve, up to a total of 15 percent, to no more than 66 ² /3 percent, but to more than 33 ¹ /3 percent of research or development serve, up to a total of 10 percent

the cost of acquisition or production. ⁶ You can already be allowed to pay for purchases at purchase costs and for part-production costs. ⁷ Special depreciation shall be permitted only on condition that the economic assets and the built-up or newly manufactured parts of the building shall be subject to the required scope of research at least three years after their acquisition or production or development in a national permanent establishment of the taxable person;

v)

(dropped)

w)

on special depreciation of merchant ships made on the basis of a shipbuilding contract concluded before 25 April 1996, registered in a domestic maritime register and acquired by taxable persons before 1 January 1999, or , which determine the profit in accordance with § 5. ² In the case of the purchase of a merchant ship, a further condition is that before 1 January 1996 the ship shall be in unused condition by the manufacturer or after 31 December 1995 on the basis of a contract of sale concluded before 25 April 1996, until the date of purchase of the vessel. on the expiry of the fourth year following the end of the year of completion. ³ In the case of taxable persons who have entered into a company within the meaning of the first sentence of Article 15 (1) (2) and (3) after the conclusion of the shipbuilding contract (signature of the main contract), special depreciation may be permitted only if: to join the company before 1 January 1999. ⁴ The special depreciation may be taken up to a total of 40% of the cost of the purchase or production during the marketing year of purchase or manufacture and during the following four marketing years. ⁵ You can already be allowed to pay for purchases at purchase costs and for part-production costs. ⁶ The special depreciation shall be authorised only on condition that the merchant ships are not sold within a period of eight years from the date of their purchase or manufacture; in the case of shares in a merchant ship, this shall apply accordingly. ⁷ The provisions of sentences 1 to 6 shall apply to vessels serving the sea fishing industry. ⁸ 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 for commercial purposes abroad, the provisions of sentences 1 to 4 and 6 shall apply with the proviso that the entry into the German aircraft roller shall be replaced by the entry in the national maritime register for the purposes of the registration of the goods, Maximum rate of 40 per cent a maximum of 30 per cent and in the provision of sentence 6 the period of eight years shall be replaced by a period of six years;

x)

Increased production costs for modernisation and repair measures within the meaning of Section 177 of the Construction Code, as well as for certain measures designed to maintain, renew and use a building in a proper manner, which is to be preserved because of its historical, artistic or urban importance, and to which the owner has, in addition to certain modernisation measures, committed to the municipality, which is responsible for buildings in a formally defined redevelopment area or urban development development area, provided that the measures have been completed before 1 January 1991. ² The increased offsets shall not exceed 10 per cent of the expenditure per year;

y)

Increased dislocations for the production costs of buildings which are architectural monuments according to the respective national legal regulations, to the extent that the costs for the preservation of the building as a building monument and for its useful use are , the condition is that the measures have been completed before 1 January 1991. ² The monument property of the building and the condition that the expenses according to the type and extent necessary for the preservation of the building as a building monument and for its meaningful use are required, are provided by a certificate of the according to national law competent authority or authority designated by the State Government. ³ The increased offsets shall not exceed 10 per cent of the expenditure per year;

3.

adopt the legal regulations provided for in Article 4a (1), second sentence, point 1, § 10 (5), § 22 (1) sentence 3 (a), Article 26a (3), § 34c (7), Article 46 (5) and Article 50a (6).

(2) ¹ The Federal Government is empowered to adopt, by means of a regulation of the European Union, provisions concerning the use of special depreciation and suspension and the assessment of the reduction in the rate of wear in the case of annual amounts falling within the scope of the may be partially excluded if a disturbance of the macro-economic balance has occurred or has occurred, which has caused or can be expected to result in significant price increases, in particular where domestic demand is the offer is essential for capital goods or construction services exceeds. ² The use of special depreciation and increased dislocations, as well as the assessment of the discontinuation of wear in falling annual amounts, may only be excluded

1.

for movable economic goods, which shall be purchased within a period to be determined in each case, at the earliest with the date on which the Federal Government announcates its decision on the Regulation and which may not exceed one year or produced. ² However, for movable assets which have been ordered and paid before the beginning of this period or which have been commenced before the commencement of this period, the use of special depreciation and increase in the number of goods may be increased. Dislocations and the assessment of the discontinuation of wear in falling annual amounts shall not be excluded;

2.

for movable economic goods and for buildings which are ordered in the period referred to in paragraph 1 or which are started to be produced during that period. ² The start of manufacture shall be deemed to be the date on which the application for a building permit is submitted.

³ Legal regulations on the basis of this authorization shall require the approval of the Bundestag and the Bundesrat. ⁴ The approval shall be deemed to have been granted if the Federal Council has not, within three weeks, refused the approval of the Bundestag within four weeks of receipt of the submission of the Federal Government. (3) ¹ The Federal Government is empowered to adopt, by means of a regulation with the consent of the Federal Council, provisions concerning the income tax, including the deduction of tax deductions from the working wage, the tax deduction from the capital gains and the tax deduction for restricted taxable persons

1.

by a maximum of 10 per cent. ² The period for which the reduction is valid shall not exceed one year; it shall coincide with the calendar year. ³ The condition is that a disturbance of the macro-economic balance has occurred or is characterised by a sustained reduction in turnover or employment, or can be expected to occur, in particular in the case of a significant fall in demand for capital goods and construction services or consumer goods;

2.

by a maximum of 10 per cent. ² The period for which the increase is valid shall not exceed one year; it shall cover the calendar year. ³ The condition is that a disturbance of the macro-economic balance has occurred or is emerging, which has caused or can be expected to result in significant price increases, in particular where the demand for capital goods and Construction services or consumer goods significantly exceeds the offer.

² Legal regulations on the basis of this authorization shall be subject to the consent of the Bundestag. (4) The Federal Ministry of Finance is authorized to

1.

in agreement with the supreme financial authorities of the countries, the forms for

a)

(dropped)

b)

the declarations on income taxation,

c)

the applications pursuant to section 38b (2), in accordance with section 39a (2), in whose forms the application is to be included in accordance with section 39f, the applications pursuant to section 39a (4) and the applications relating to the electronic wage tax deductitives (§ 38b (3) and § 39e (6) sentence 7),

d)

the wage tax declaration (Article 41a (1));

e)

the application of the capital gains tax (§ 45a (1)) and the order for exemption pursuant to § 44a (2), first sentence, point 1,

f)

the application of the deduction amount (§ 48a);

g)

the issuing of the exemption certificate (§ 48b),

h)

the application of the tax (§ 50a),

i)

the discharge of the capital gains tax and the tax withholding pursuant to § 50a on the basis of agreements to avoid double taxation

and the samples of the certificates of pay tax deductiations pursuant to § 39 (3) sentence 1 and § 39e (7) sentence 5, the expression of the electronic payroll tax certificate (§ 41b paragraph 1), the model of the wage tax certificate in accordance with § 41b (3) sentence 1, determine the applications for a certificate of pay tax deductiation in accordance with the first sentence of § 39 (3) and the first sentence of Article 39e (7) and the certificates provided for in Articles 45a (2) and (3) and 50a (5) of the sixth sentence;

1a.

, in agreement with the supreme financial authorities of the Länder, to draw up and make known a programme schedule for the production of wage tax tables for the manual calculation of the payroll tax, on the basis of sections 32a and 39b. ² The rate of pay is 36 for annual tables. ³ The payroll tax to be set out in the table stages must be calculated from the upper limit of the table levels and must be the same on the upper limit with the machine-calculated payroll tax. ⁴ The monthly, weekly and daily tables shall be deducted from the annual tables;

1b.

to determine, in agreement with the supreme financial authorities of the countries, the minimum amount of balance sheet and income statement to be electronically transmitted in accordance with Section 5b;

1c.

by means of a decree for the implementation of this Act with the consent of the Federal Council Rules relating to a date of application provided for by the first time provided for in Article 52 (15a), as amended by Article 1 of the Law of 20 December 2008 (BGBl. 2850), if it can be recognized by 31 December 2010 that the technical or organisational conditions for the implementation of the provisions of Article 5b (1) as amended by Article 1 of the Law of 20 December 2008 (BGBl. 2850), are not sufficient;

2.

the text of this Act and the legal provisions adopted in accordance with this Act, in the version in force, shall be made known in the form of a new date and a new paragraph, thereby eliminating inconsistencies in the wording.

Footnote

(+ + + § 51: For application, see § 52 para. 59e F. 26.6.2013 + + +)
Section 51 (1) (2) (w) sentence 1 to 3: change in accordance with the provisions of the first subparagraph. Art. 8 No.34 (a) DBuchst. aa G v. 20.12.1996 I 2049 mWv 28.12.1996 with GG in accordance with the decision-making formula in accordance with the decision. BVerfGE v. 3.12.1997, 1998 I 725-2 BvR 882/97- Unofficial table of contents

Section 51a Setting and collection of surcharge taxes

(1) The imposition and collection of taxes calculated on the basis of income tax (surcharge taxes) shall apply mutagentily to the provisions of this Act. (2) ¹ The income tax is based on the income tax, which, by way of derogation from § 2 (6), would be determined in all cases of § 32, taking into account the free amounts pursuant to § 32 (6). ² For the purpose of determining the income tax within the meaning of the first sentence, the taxable income is to be increased by the tax-free amounts pursuant to § 3, point 40, and to reduce the amounts not deductible pursuant to § 3c (2). ³ § 35 shall not apply in the determination of the income tax to be determined in accordance with the first sentence. (2a) ¹ Subject to § 40a (2), the tax withholding tax is based on the wage tax base; in the case of tax withdrawal from the current working wage and in the case of the annual compensation, the payroll tax is the decisive factor which results if the sentence of § 39b (2) sentence 5 to be taxed the annual amount for the tax classes I, II and III by the child allowance of EUR 4 512 as well as the allowance for the care and education or training needs of 2,640 Euro and for the tax class IV by the child allowance of EUR 2 256 as well as the allowance for the care and education or training needs of EUR 1 320 for each child, for which a reduction in the allowances for children under the fourth sentence of Article 32 (6) is not taken into consideration. ² For the purposes of the application of § 39b for the determination of the surcharge taxes, the number of children's allowances, which is calculated as a wage tax deduction, is decisive. ³ In the case of application of § 39f, in the case of tax withdrawal from the current working wage, the payroll tax is decisive, which results from the application of the factor determined in accordance with § 39f (1) to the amount determined in accordance with the rates 1 and 2. (2b) In accordance with § 43 (1), deducted from the capital gains tax (capital gains tax), the church tax payable on it shall be added to the capital gains tax in accordance with the church tax rate of the religious community to which the church taxable person is a member. collected. (2c) ¹ The ecclesiastic tax deducted from the withholding tax (parish tax deductible) must be retained by the church tax on the capital gains tax in accordance with paragraph 2b in accordance with the following measures:

1.

The Federal Central Office for Taxes stores the church tax rate of the tax-collecting religious community of the taxable person, irrespective of and in addition to the data of the taxable person referred to in § 139b (3) of the German Tax Code and stored in accordance with Section 39e. Church taxable persons as well as the location-related data, with the help of which the church taxable person of his religious community can be assigned. ² The data is provided as an automated retrievable feature for the church tax deductibles;

2.

If the ecclesiastic tax deductible is not already known to the debtor's identification number, he may request it from the Federal Central Office for Taxation. ² Only the debtor's data referred to in § 139b (3) of the Tax Code may be specified in the request, insofar as they are known to the church tax deductible. ³ The request has to be made by remote data transmission according to officially prescribed data set. ⁴ In addition, the tax data transfer regulation must be applied accordingly. ⁵ The Federal Central Office for Taxes informs the church tax deduction of the identification number, provided that the data transferred are in accordance with the data stored by the Federal Central Office for Taxes in accordance with § 139b (3) of the German Tax Code;

3.

the parish tax must be paid once a year from 1 September to 31, indicating the identification number and the date of birth of the debtor. To ask the Federal Central Office for Taxes whether the debtor of the capital gains tax is liable to church tax on 31 August of the relevant year (deadline) (rule query). ² In the case of capital gains within the meaning of Section 43 (1) (4) of insurance contracts, the church tax deductible has to address a query (starting query) relating to the time of the inflow of the capital gains to the Federal Central Office for Taxes. ³ In addition, the church tax deductible may send a request for a request on the basis of a business relationship or at the request of the customer to the Federal Central Office for Taxation. ⁴ In response to the request, the Federal Central Office for Taxes shall inform the church tax deductible the legal affiliation with a tax-raising religious community and the church tax rate applicable to the religious community at the time the request as an automated retrievable property in accordance with point 1. ⁵ During the period of legal connection, the debtor of the capital gains tax is at least once from the church tax deductible on the data query as well as the right of objection, which is existing in relation to the Federal Central Office for Taxation, which is to the transmission of data relating to religious affiliation (paragraph 2e, first sentence), to indicate in writing or in a suitable form. ⁶ Applications for the setting of the blocking notes, which are to be considered in the current calendar year for a rule query, must be received by the Federal Central Office for Taxes by 30 June. ⁷ All other blocking notices can only be taken into account if they have been received no later than two months before the request of the church tax deductible. ⁸ This shall apply in accordance with the revocation. ⁹ The information referred to in the fifth sentence shall be made in good time before the rule or request for a request. ¹⁰ If the debtor of the capital gains tax does not belong to a tax-raising religious community or has contradicted the retrieval of data relating to religious affiliation (blocking note), the Federal Central Office for Taxes shall inform the Church tax deductists have a neutral value (null value) for religious affiliation. ¹¹ The church tax deductible shall immediately delete the existing data on religious affiliation if a null value has been transmitted;

4.

in the case of a church tax obligation on the date or at the date of delivery, the parish tax deduction has to execute the church tax deduction for the tax-raising religious community and the church tax amount to that for him to the competent tax authorities. ² § 45a (1) shall apply accordingly; in the tax declaration, the church tax amounts withheld in accordance with the first sentence shall be registered as a sum for each of the tax-raising religious communities. ³ The church tax liability, which was confirmed by the Federal Central Office for Taxes on the basis of the rule query, has to be based on the parish tax deduction of the church tax deduction of the calendar year following the date of the reference date. ⁴ The result of a starting query has a start-related effect.

² The data referred to in point 3 shall be transmitted by remote data transmission in accordance with the officially prescribed data record. ³ The connection of the question referred to in point 2 with the question referred to in point 3 on a request shall be admissible. ⁴ On request, the Federal Central Office for Taxes may waive the need for electronic transmission in order to avoid unreasonable hardship. ⁵ Section 44 (5) must be applied with the proviso that the notice of liability shall be issued by the tax office responsible for the parish tax deductible. ⁶ § 45a (2) shall apply with the proviso that the tax-raising religious community shall be declared. ⁷ If only spouses are involved in the capital gains, the share of the capital gains tax will be determined in half. ⁸ The church tax deductible may only use the data collected by him for the execution of the church tax deduction for this purpose. ⁹ It is responsible for ensuring that access to this data is blocked for other purposes. ¹⁰ For other purposes, the church tax deductible and the financial authority concerned may only use the data, insofar as the church taxable person agrees or this is permitted by law. (2d) ¹ If the church tax to be collected in accordance with paragraph 2b is not retained in accordance with paragraph 2c as a parish tax deduction from the church tax deductible, it shall be assessed after the end of the calendar year according to the amount of the capital gains tax amount which will result if: the tax on capital gains is calculated in accordance with Article 32d (1) sentence 4 and 5; if church tax has been levied as a parish tax deductiment in accordance with paragraph 2c, an assessment shall be carried out at the request of the taxable person. ² At the request of the church taxable person, the deduction has to issue a certificate of the retained capital income tax to the church tax payer. ³ The ecclesiastic taxable person must declare the capital gains tax levied and submit the certificate in accordance with sentence 2 or § 45a (2) or (3). (2e) ¹ The debtor of the capital gains tax may, in writing to the Federal Central Office for Taxation, request that the automated data retrieval of his legal affiliation be made in writing, stating his identification number, in writing. of a tax-raising religious community until written revocation is not required (restricted notice). ² The Federal Central Office for Taxes may provide a different safe procedure for the submission of the declarations provided for in the first sentence. ³ The blocking note obligates the church taxable person for each investment period in which the capital income tax has been withheld, to submit a tax return for the purpose of apportionment pursuant to paragraph 2d sentence 1. ⁴ The Federal Central Office for Taxes shall send the name and address of the parish tax deductible to the Office of the Residence Tax Office for each assessment period in which the blocking notice has been obtained, to which, in the case referred to in paragraph 2c, point (3), the Federal Office for Tax Deductions shall be obliged to a null value as referred to in the first sentence of paragraph 2c, point 3, sentence 6 has been communicated to the lock-up. ⁵ The Residence Tax Office requests the church taxable person to submit a tax return pursuant to § 149 (1) sentence 1 and 2 of the tax code. (3) Is the income tax on income subject to tax deductions by the tax deductions , or if such income is not covered by the apportionment for income tax or in the case of wage tax annual compensation, this shall apply in accordance with the surcharge tax. (4) ¹ The advance payments for surcharge taxes are to be paid at the same time as the advance payments fixed on the income tax; § 37 (5) shall not apply. ² Until such time as a communication on advance payments for surcharge taxes has been granted, the advance payments shall be payable without a special request in accordance with the rules applicable to the surcharge taxes. ³ Section 240 (1), third sentence, of the tax code shall not apply in so far as the provisions of Section 254 (2) of the Tax Code shall apply mutadenly to the extent that it applies. (5) ¹ In the event of an appeal against the surcharge tax, neither the tax base nor the amount of taxable income can be attacked. ² If the tax base is changed, the surcharge tax shall change accordingly. (6) Paragraphs 1 to 5 shall apply to church taxes in accordance with the provisions of national law.

Footnote

(+ + + § 51a paragraph 2a S 1 (FG). 2015 -07-23): For application see § § 52 (32a) sentence 1 and 2 (F. 2015 -07-16) + + +)
(+ + + § 51a (2c) and 2e (FG. 2013-06-30): For application, see Section 52 (49) (F. 2014-07-25) + + +) Unofficial table of contents

Section 52 Application requirements

(1) ¹ This version of the law is, unless otherwise specified in the following paragraphs, to be applied for the first time for the 2015 assessment period. ² In the case of tax deductions from the working wage, the first sentence shall apply, with the proviso that this version shall be applied for the first time to the current working wage paid for a period ending on 31 December 2014 and to other references to be paid after 31 December 2014. to 31 December 2014. ³ In the case of tax withdrawal from the capital gains, the first sentence shall apply, on the understanding that this version of the law shall apply for the first time to capital gains infused by the creditor after 31 December 2014. (2) ¹ Article 2a (1), first sentence, point 6, point (b), as amended on 1 January 2000, shall apply for the first time to negative income from a taxable person who, after 31 December 1999, has been released from the discharge of ships on the basis of a fee paid for by a taxable person. a legally-effectively concluded compulsory contract or an equivalent legal act. ² In the case of negative income within the meaning of Section 2a (1) and (2) in the version in force on 24 December 2008, which have been established separately before 25 December 2008 pursuant to Section 2a (1) sentence 5, § 2a (1) sentences 3 to 5 shall apply in the version of 24 December 2008 in force on 24 December 2008. The Commission will continue to apply in force in December 2008 ³ The third sentence of Article 2a (3), (5) and (6), as amended on 29 April 1997, shall continue to apply for investment periods from 1999 onwards, in so far as a positive amount is obtained within the meaning of Article 2a (3), third sentence, in the version in force on 29 April 1997, or as far as a permanent establishment within the meaning of Section 2a (4), situated in a foreign country, is converted, transferred or abandoned in the version of § 52 (3) sentence 8 in the version in force on 30 July 2014 into a capital company. ⁴ In this respect, the last sentence of Section 2a (3), second sentence, of the version in force on 29 April 1997 is replaced by the words "§ 10d paragraph 3" by the indication "§ 10d paragraph 4". October 2002 (BGBl. 179) shall continue to apply to income from a source of income within the meaning of Section 2b which the taxable person acquired or established legally after 4 March 1999 and prior to 11 November 2005. (4) ¹ Section 3, point 5, in the version in force on 30 June 2013, shall be applied for the first time for the 2013 assessment period, subject to the second sentence. ² Section 3, point 5, in the version valid on 29 June 2013, continues to be applied for voluntary service providers who started the service before 1 January 2014. ³ Section 3, point 10, in the version in force on 31 December 2005, shall continue to apply to temporary aid paid to temporary soldiers on time and to soldiers on time when the employment relationship has been established before 1 January 2006. ⁴ On continuing benefits under the Law of 21 December 1992 (BGBl) on the Foundation of the Return of the Return of the Home. I p. 2094, 2101), most recently by Article 1 of the Law of 10 December 2007 (BGBl. 2830), as amended, Section 3, point 19, is to be applied further in the version in force on 31 December 2010. ⁵ Section 3 (40) shall apply for the first time to

1.

Profit distributions to which, in the case of the distributive body, the body of the body referred to in Article 3 of the Law of 23. October 2000 (BGBl. 1433), the Fourth Part of the Corporate Tax Law shall no longer apply; for the other income referred to in Article 3 (40) within the meaning of Section 20, the same shall apply;

2.

Income within the meaning of Article 3 (40), first sentence, point (a), (b), (c) and (j) after the end of the first marketing year of the company in respect of which the shares are constituted, for which the corporation tax law is in the wording of Article 3 of the Act of 23. October 2000 (BGBl. I p. 1433).

⁶ Section 3, points 40, sentences 3 and 4, as amended on 12 December 2006, shall continue to apply to shares which are incorporated in the meaning of Section 21 of the Transformation Tax Act as amended on 12 December 2006. ⁷ In the case of marketing years deviating from the calendar year, section 3 (40) (d), second sentence, in the version in force on 30 June 2013 shall be applied for the first time in respect of the assessment period in which the marketing year commenced after 31 December 2013 shall be applied . ⁸ Section 3 (40a) in the version in force on 6 August 2004 shall apply to remuneration within the meaning of Article 18 (1) (4) if the asset-managing company or community has been established after 31 March 2002 and before 1 January 2009 , or in so far as the remuneration is related to the sale of shares in capital companies acquired after 7 November 2003 and 1 January 2009. ⁹ § 3 Section 40a in the version in force on 19 August 2008 shall apply for the first time to remuneration within the meaning of Section 18 (1) (4) if the asset-managing company or community has been established after 31 December 2008. ¹⁰ In the case of contributions for direct insurance, Section 3 (63) shall not apply if the relevant provision is made before 1 January 2005 and the employee has to apply to the employer for these contributions to the application of § 3 number No 63 has been omitted. ¹¹ The waiver shall apply for the duration of the service; it shall be declared until 30 June 2005 or in the case of a later change of employer up to the first contribution. ¹² § 3, point 63, sentences 3 and 4, shall not apply if § 40b (1) and (2) are applied in the version in force on 31 December 2004. ¹³ Section 3, point 71, in the version valid on 31 December 2014, applies for the first time for the 2013 assessment period. (5) ¹ § 3c, second sentence, sentence 3 and 4 in the version in force on 12 December 2006 shall continue to apply to shares which are incorporated in the meaning of Section 21 of the Transformation Tax Act as amended on 12 December 2006. ² Section 3c, paragraph 2, in the version in force on 31 December 2014, shall be applied for the first time for marketing years beginning after 31 December 2014. (6) ¹ § 4, paragraph 1, sentence 4, as amended by Article 1 of the Law of 8 December 2010 (BGBl. I p. 1768) shall apply in all cases where Article 4 (1) sentence 3 applies. ² The fourth sentence of Article 4 (3) shall not apply to the extent that the cost of the acquisition or production has been issued before 1 January 1971 as operating expenses. ³ § 4 (3) sentences 4 and 5, as amended by Article 1 of the Law of 28 April 2006 (BGBl. 1095) shall be applied for the first time in respect of economic goods which are purchased, manufactured or placed in the operating assets after 5 May 2006. ⁴ The cost of the acquisition or production of non-exploitable assets purchased, manufactured or placed in the assets prior to 5 May 2006 shall not be taken until the date of the influx of the assets. to take account of sales revenue or, at the time of collection, as operating expenditure. ⁵ Section 4 (4a), as amended by the Law of 22 December 1999 (BGBl. 2601) shall be applied for the first time in respect of the marketing year ending after 31 December 1998. ⁶ Over-and undertakes of previous marketing years remain unaccounted for. ⁷ In the case of holdings opened before 1 January 1999, in the case of the transfer of assets from the operating assets to the private property, the carrying amounts shall not be used as a withdrawal; in the case of the sale of the holding, only the carrying capacity shall be: the capital gain shall be deemed to be withdrawn. ⁸ Section 4 (5), first sentence, point 5, as amended by Article 1 of the Law of 20 February 2013 (BGBl. I p. 285) shall be applied for the first time as from 1 January 2014. ⁹ Section 4 (5), first sentence, number 6a, as amended by Article 1 of the Law of 20 February 2013 (BGBl. I p. 285) shall be applied for the first time from 1 January 2014. (7) § 4d (1), first sentence, first sentence, first sentence, as amended by Article 5 (1) of the Law of 10 December 2007 (BGBl. (8) § 4f as amended by the Law of 18 December 2013 (BGBl.). (8) § 4f. I p. 4318) shall be applied for the first time for marketing years ending after 28 November 2013. (9) ¹ Section 5 (7) in the version of the Law of 18 December 2013 (BGBl. I p. 4318) shall be applied for the first time for marketing years ending after 28 November 2013. ² Section 5 (7) may also be applied on request for previous marketing years. ³ In the case of debt transfers, debentments and redeeming transactions, which were agreed before 14 December 2011, § 5 (7) sentence 5 shall apply, subject to the proviso that for a profit arising from the application of § 5 (7) Sentence 1 to 3 , a profit-reducing reserve can be formed in each case in the amount of 19 twenties, which in the following 19 marketing years is to be resolved in each case with at least one neunteenth winner. (10) ¹ § 5a (3), as amended by Article 9 of the Law of 29 December 2003 (BGBl. 3076) shall be applied for the first time in respect of the marketing year ending after 31 December 2005. ² Article 5a (3), first sentence, as amended on 31 December 2003, shall continue to apply where, in the case of purchase, the taxable person is the merchant vessel on the basis of a legally-effectively-concluded school-rights-law a contract or equivalent act or, in the case of manufacture, started before 1 January 2006 with the manufacture of the commercial vessel. ³ In the case of the second sentence, the application for the application of Article 5a (1) shall be made no later than the end of the marketing year ending on 1 January 2008. ⁴ In so far as the number of claims under Section 7g (3) in the version in force on 17 August 2007 has not yet been resolved at the time of the transition to the profit determination in accordance with Section 5a (1), Section 5a (5) sentence 3 shall apply in the case of 17 August 2007. (11) § 5b as amended by Article 1 of the Law of 20 December 2008 (BGBl). 2850) shall be applied for the first time for marketing years beginning after 31 December 2010. (12) ¹ Section 6 (1) (4), second sentence, and 3 of the version in force on 30 June 2013 shall apply to vehicles with propulsion exclusively by electric motors which are wholly or predominantly composed of mechanical or electrochemical energy storage devices or of emission-free power converters (electric vehicles), or to use for external rechargeable hybrid electric vehicles purchased before 1 January 2023. ² § 6 (5) sentence 1, second half-sentence in the version in force on 14 December 2010 applies in all cases in which § 4 (1) sentence 3 is to be applied. (13) ¹ Article 6a (2) (1) first alternative and the second sentence of the first subparagraph of paragraph 3 (1), first sentence, in the version in force on 1 January 2001, shall apply in the case of pension obligations to persons entitled to pension obligations to which the pension obligation is first In accordance with Article 6a (2) (1) second alternative and in the second sentence of Article 6a (3), the second sentence of Article 6a (3), second sentence of point 1, second sentence, the second half-sentence shall be applied in the case of pension obligations which shall be applied to: a conversion of remuneration agreed after 31 December 2000 within the meaning of Article 1 (2) of the Occupational pension law. ² Article 6a (2) (1) and (3), second sentence, point 1, sentence 6, as amended on 1 September 2009, shall be applied for the first time on pension commitments issued after 31 December 2008. (14) Section 6b, paragraph 10, sentence 11, in force on 12 December 2006 It is to be applied further for shares which are incorporated in the meaning of Section 21 of the Transformation Tax Act as amended on 12 December 2006. (15) ¹ In the case of economic goods which have been purchased or manufactured before 1 January 2001, Section 7 (2), second sentence, is in the version of the Law of 22 December 1999 (BGBl). I p. 2601). ² In the case of buildings, where they belong to an operating property and are not intended for residential purposes, Article 7 (4), first sentence, and 2, shall continue to apply in the version in force on 31 December 2000, if the taxable person is in the case of manufacture before 1 January 2000. In 2001, the building started to manufacture or, in the case of acquisition, the property was purchased on the basis of a legally binding contract or an equivalent legal act which had been concluded before 1 January 2001. ³ The beginning of manufacture shall apply to buildings requiring a building permit, the date on which the application is lodged; in the case of buildings which are free of construction, for which the building documents are to be submitted, the date in which the building licence is to be submitted; Construction documents are submitted. (16) ¹ In marketing years ending on 31 December 2008 and before 1 January 2011, Section 7g (1), second sentence, point 1 shall apply, subject to the proviso that, in the case of commercial enterprises or self-employed undertakings, they shall benefit from their profits in accordance with Article 4 (2). (1) or (5), an operating assets of EUR 335 000, an economic value or a substitute economic value of EUR 175 000 for agricultural and forestry undertakings and, in the case of holdings, which determine their profit under Article 4 (3), without Taking into account investment amounts to be taken into account, a profit of EUR 200 000 will not be exceeded. ² In the case of economic goods which have been purchased or manufactured after 31 December 2008 and before 1 January 2011, Article 7g (6) (1) shall apply, subject to the condition that the holding at the end of the marketing year, that of the purchase or purchase of goods, shall be subject to the following conditions: (17) Section 9b (2), as amended by Article 11 of the Law of 18 December 2013 (BGBl. 4318) is to be applied to more and less amounts as a result of changes in the conditions within the meaning of Section 15a of the VAT Act, which occurred after 28 November 2013. (18) ¹ Section 10, paragraph 1a, point 2, in the version in force on 1 January 2015, shall apply to all pension benefits based on transfers of assets agreed after 31 December 2007. ² In the case of supply services based on transfers of assets which have been agreed before 1 January 2008, this shall only apply if the transferred assets yield sufficient income only because of the saving of expenses, with the exception of the The advantage of a property used by the asset holder for its own purposes is calculated on the basis of the proceeds of the assets. ³ Article 10, paragraph 1, point 5, in the version in force on 1 January 2012, applies also to children who are due to take part in the period before 1 January 2007 in the period from the completion of the 25. Year of life and before the completion of the 27. Life-year physical, mental or mental disabilities are not able to entertain themselves. ⁴ Section 10 (4b), sentences 4 to 6, in the version in force on 30 June 2013, shall apply for the first time for the transmission of the data of the 2016 assessment period. ⁵ Section 10 (5) of the version in force on 31 December 2009 shall continue to apply in respect of contributions to insurance within the meaning of Article 10 (1) (2) (b) (bb) to (dd) in the version in force on 31 December 2004, provided that the duration of the term of of this insurance before 1 January 2005 and an insurance contribution was paid by 31 December 2004. (19) ¹ § 10e of 30 December 1989 shall apply to dwellings produced or purchased after 31 December 1986 and before 1 January 1991 in its own house or condominies, as well as in any extension or extension completed during that period. shall continue to apply. ² Section 10e of the version in force on 28 June 1991 shall continue to apply for dwellings produced or purchased after 31 December 1990 in its own house or condominies, as well as extensions or extensions completed during that period. ³ By way of derogation from the second sentence, Article 10e (1) to (5) and (6) to (7) of the version in force on 28 June 1991 shall be applied for the first time for the 1991 assessment period for objects within the meaning of Article 10e (1) and (2) if, in the case of the production of the taxable persons, after 30 September 1991, the application for construction or the production of the object has begun or, in the case of the purchase of the taxable persons, the object shall be legally effective after 30 September 1991 on the basis of a date after that date. has acquired or has acquired a compulsory contract or an equivalent legal act, Manufacture of the object after 30 September 1991 has been started. ⁴ Section 10e (5a) shall be applied for the first time to the objects referred to in Article 10e (1) and (2) if, in the case of the production of the taxable persons, the application is lodged after 31 December 1991 or, if such a request is not necessary, with the After that date, or in the case of the purchase of the taxable persons, the object has been purchased on the basis of a legally binding contract or an equivalent legal act concluded after 31 December 1991. ⁵ Article 10e (1), fourth sentence, in the version in force on 27 June 1993 and § 10e (6) sentence 3, as amended on 30 December 1993, shall be applied for the first time when the taxable person is legally effective on the basis of a law after 31 December 1993. completed compulsory contract or equivalent legal act. ⁶ § 10e shall be applied last time if, in the case of manufacture, the taxable person has commenced the manufacture of the object before 1 January 1996 or, in the case of acquisition, the object is legally effective on the basis of a prior to 1 January 1996 completed compulsory contract or equivalent legal act. ⁷ The start of manufacture shall be deemed to be the date on which the building permit is required, the date on which the application is made; in the case of non-construction-related objects for which construction documents are to be submitted, the date of commencement of the production shall be: The date in which the building documents are submitted. (20) ¹ § 10h is to be applied last time when the taxable person has begun to manufacture before 1 January 1996. ² The start of manufacture shall be deemed to be the date on which a building permit is required, the date on which the application for construction is made; in the case of construction-approval-free construction measures for which construction documents are to be submitted, the date shall be considered as the beginning of the construction. Manufacture of the date in which the building documents are submitted. (21) ¹ Section 10i in the version in force on 1 January 1996 is to be applied last time if, in the case of manufacture, the taxable person has begun the manufacture of the object before 1 January 1999 or, in the case of acquisition, the object has begun to be produced on the basis of a the legally binding contract or equivalent legal act concluded on 1 January 1999. ² The start of manufacture shall be deemed to be the date on which the building permit is required, the date on which the application is made; in the case of non-construction-related objects for which construction documents are to be submitted, the date of commencement of the production shall be: (22) For the purposes of Article 13 (7), as amended on 31 December 2005, paragraph 25 shall apply mutatily. (22a) ¹ Section 13a of the version in force on 31 December 2014 shall last for the marketing year to be applied before 31 December 2015. ² § 13a in the version in force on 1 January 2015 shall be applied for the first time for the marketing year ending after 30 December 2015. ³ The period of binding on the basis of § 13a (2) sentence 1 in the version in force on 31 December 2014 remains. (23) § 15 (4) sentences 2 and 7 in the version in force on 30 June 2013 shall apply in all cases in which on 30 June 2013 the Notice period has not yet expired. (24) ¹ § 15a shall not apply to losses as far as they are

1.

by special depreciation in accordance with § 82f of the Income Tax Implementing Regulation,

2.

By deductions for wear in falling annual amounts in accordance with § 7 (2) of the production costs or the acquisition costs of seagoing ships purchased by the manufacturer in a non-used condition and in a domestic maritime register are registered,

Paragraph 1 shall apply only to ships whose cost of acquisition or production is at least 30 per cent financed by means which are not directly or indirectly linked to the taking up of credit by the where the ship belongs to the operating assets of the company. ² § 15a shall apply in these cases for the first time to losses incurred in marketing years beginning on 31 December 1999, if the shipbuilding contract has been concluded before 25 April 1996 and if the shareholder of the company has been finalised 1 January 1999; to the extent that losses incurred in the operation of the company and which are capable of being compensatory or deductible in accordance with the first sentence or in accordance with the first sentence of Article 15a (1) together constitute one-quarter of the total amount of the deposit , section 15a shall apply to losses incurred in the period beginning on 31 December 1994 Economic years. ³ If a commercial partner or another carrier whose liability is comparable to that of a limited person and whose capital account has become negative in the tax balance of the company due to losses which are capable of compensation or deductible, from the company or, in such a case, the company shall be dissolved, the amount which the carrier shall not have to compensate shall be deemed to be a profit within the meaning of § 16. ⁴ In the amount of the amounts to be paid as a profit under the third sentence, the other co-operators shall be subject to losses in respect of the principles applicable to the offsetting of losses. ⁵ In the case of the application of Section 15a (3), only losses to which § 15a (1) are to be applied shall be taken into account. (25) ¹ § 15b in the version of Article 1 of the Law of 22 December 2005 (BGBl. 3683) shall apply only to losses of the tax-control models referred to therein, to which the taxable person has acceded after 10 November 2005 or for which the external sales have been commenced after 10 November 2005. ² External sales shall begin at the time when the conditions for the sale of the specific fund parts are fulfilled and the company itself or through a sales company with external effect has approached the market. ³ The start of external sales is the same as the decision on capital increases and the reinvestment of revenue into new projects. ⁴ If the tax-control model does not exist in the acquisition of a share of a closed-end fund, § 15b is in the version of Article 1 of the Law of 22 December 2005 (BGBl. 3683), if the investment was made legally binding after 10 November 2005. ⁵ Section 15b (3a) shall apply for the first time to losses of the tax-control models referred to therein, in respect of which the assets of the revolving assets are purchased, manufactured or placed in the operating assets after 28 November 2013. (26) For the application of the second sentence of Article 18 (4), as amended by Article 1 of the Law of 22 December 2005 (BGBl. (26a) § 19 (1) sentence 1 (3) sentence 2 and 3 in the version valid on 31 December 2014 applies to all payments made by the employer after 30 December 2014. (27) § 19a in the applicable law applicable on 31 December 2008. The text shall be applied further if:

1.

the financial contribution shall be left to the holding before 1 April 2009, or

2.

on the basis of an agreement on 31 March 2009, a right to the free or reduced transfer of an asset is entitled and the asset is transferred before 1 January 2016.

and the employer shall not apply to the same employee in the calendar year § 3 (39). (28) ¹ For the purposes of the application of Section 20 (1) (4), second sentence, in the version in force on 31 December 2005, paragraph 25 shall apply accordingly. ² For the purposes of Article 20 (1) (4), second sentence, and (2b), in the version in force on 1 January 2007, paragraph 25 shall apply accordingly. ³ Article 20, paragraph 1, point 6, as amended by the Law of 7 September 1990 (BGBl. 1898) shall be applied, for the first time, to the interest of insurance contracts concluded after 31 December 1974 and concluded after 31 December 1973. ⁴ Article 20, paragraph 1, point 6, as amended by the Law of 20 December 1996 (BGBl). 2049) shall be applied for the first time to interest from insurance contracts in respect of which the claims have been acquired after 31 December 1996. ⁵ In the case of capital gains from insurance contracts concluded before 1 January 2005, Section 20 (1) (6) shall continue to apply in the version in force on 31 December 2004, with the proviso that in sentence 3 the words " § 10 (1) Point 2 (b) sentence 5 "shall be replaced by the words" § 10 (1) (2) (b) sentence 6 ". ⁶ Article 20, paragraph 1, point 6, sentence 3, as amended by Article 1 of the Law of 13 December 2006 (BGBl. 2878), for the first time, applies to insurance benefits in the case of insurance contracts concluded after 31 December 2006 and to insurance benefits in the case of the repurchase of a contract after 31 December 2006. ⁷ Section 20 (1) (6), second sentence, shall apply to the conclusion of the contract after 31 December 2011, subject to the proviso that the insurance shall be completed after the completion of the 62. Life year of the taxable person. ⁸ Article 20, paragraph 1, point 6, sentence 6, as amended by Article 1 of the Law of 19 December 2008 (BGBl. 2794) shall apply to all insurance contracts concluded after 31 March 2009 or in respect of which the first-time contribution shall be made after 31 March 2009. ⁹ A right in the form of an insurance contract for the benefit of the person entitled to compensation will be granted on the basis of an internal division according to § 10 of the Supply Equalization Act or an external division according to § 14 of the Supply Equalization Act , the contract shall be deemed to have been concluded at the same time as that of the person who is liable to compensation. ¹⁰ Section 20 (1) (6), second sentence, and 8, shall apply to insurance benefits paid out on the basis of a case of insurance which has occurred after 31 December 2014. ¹¹ Section 20 (2), first sentence, point 1 of the version in force on 18 August 2007 shall be applied for the first time to profits arising from the sale of shares acquired after 31 December 2008. ¹² Section 20 (2), first sentence, point 3, in the version in force on 18 August 2007, shall be applied for the first time to profits from futures transactions in which the acquisition of rights has taken place after 31 December 2008. ¹³ Article 20 (2), first sentence, points 4, 5 and 8 of the version in force on 18 August 2007 shall apply for the first time to profits in respect of which the underlying economic assets, rights or legal positions acquired or created after 31 December 2008 are acquired or created . ¹⁴ Article 20 (2), first sentence, point 6, in the version in force on 18 August 2007, shall apply for the first time to the sale of claims after 31 December 2008 in respect of which the insurance contract was concluded after 31 December 2004; this applies also in the case of insurance contracts concluded before 1 January 2005, provided that, in the event of a repurchase at the time of disposal, the income pursuant to Section 20 (1) (6) would be taxable in the version in force on 31 December 2004. ¹⁵ Section 20 (2), first sentence, point 7, as amended by Article 1 of the Law of 14 August 2007 (BGBl). 1912) shall be applied for the first time to capital gains from the divestment of other capital requirements to be flown to after 31 December 2008. ¹⁶ For capital gains arising from capital exposures which, at the time of the acquisition before 1 January 2009, capital claims within the meaning of Section 20 (1) point 7 in the version to be applied on 31 December 2008 but not capital requirements in the sense of Article 20 (2), first sentence, point 4, in the version to be applied on 31 December 2008, the first sentence of Article 20 (2) of the first sentence of paragraph 2 shall not apply; in the case of the sale of the bill of interest for the sale, the second sentence shall be applied to the second sentence of paragraph 2; The meaning of Section 20 (2), first sentence, point 4, as applicable on 31 December 2008, is also available; if the repayment is only partially guaranteed, or if a separation between the yield and the asset level appears possible. ¹⁷ In the case of capital claims which do not meet the requirements of Section 20 (1) point 7 in the version in force on 31 December 2008, but meet the requirements of § 20 (1) point 7 in the version in force on 18 August 2007, § 20 (1) (1) (1) (1) 2, first sentence, point 7, in conjunction with Article 20 (1) (7), subject to the arrangements set out in the second and third sentences of paragraph 31, to apply to all the capital gains infused after 30 June 2009, unless the capital requirement was made before 15 March 2007 done. ¹⁸ Article 20, paragraph 4a, sentence 3, as amended by Article 1 of the Law of 8 December 2010 (BGBl. 1768) shall be applied for the first time in respect of securities delivered after 31 December 2009, provided that the provisions of Section 20 (4) are to be applied. (29) For the purposes of Article 21 (1), second sentence, in the version valid on 31 December 2005. (30) For the purposes of Article 22 (1), second sentence, second half-sentence in the version in force on 31 December 2005, paragraph 25 shall apply accordingly. (31) ¹ Article 23 (1), first sentence, point 2, in the version in force on 18 August 2007, applies for the first time to divestment transactions in respect of which the assets are concluded after 31 December 2008 on the basis of a legally binding effect after that date. Article 23 (1), first sentence, point 2, second sentence, as amended on 14 December 2010, shall be applied for the first time to the sale of goods in which the items of the daily routine are to be used. Use as a result of a contract concluded after 13 December 2010, or of the same legal acts. ² Section 23 (1), first sentence, point 2 in the version in force on 1 January 1999 shall be applied last time to disposal operations in respect of which the assets were acquired prior to 1 January 2009. ³ Section 23 (1), first sentence, point 4 shall apply to futures transactions in which the acquisition of the right to a differential compensation, monetary amount or advantage takes place after 31 December 1998 and before 1 January 2009. ⁴ Article 23 (3), fourth sentence, in the version in force on 1 January 2000, shall apply to disposal operations in respect of which the taxable person acquired the goods after 31 July 1995 and before 1 January 2009, or after 31 December 1998, and before 1 January 2009; Article 23 (3), fourth sentence, in the version in force on 1 January 2009 shall apply to disposal operations in respect of which the taxable person has acquired the economic good after 31 December 2008, or completed. ⁵ The second sentence of Article 23 (1) and the third sentence of paragraph 3, as amended on 12 December 2006, and the third sentence of the third sentence of the third sentence of the third sentence of the third sentence of the third sentence of the second sentence of paragraph 21 of the Transformation Tax Act as amended on 12 December 2006 shall continue to apply to the (32) ¹ Section 32 (4), first sentence, point 3, as amended by Article 1 of the Law of 19 July 2006 (BGBl. 1652), for the first time, is applicable to children in the predisposition period 2007 due to a pre-completion date of 25 years. Children who have suffered physical, mental or mental disabilities are unable to entertain themselves; for children who are due to take part in the period prior to 1 January 2007 in the period from the completion of the 25 years of age. Year of life and before the completion of the 27. § 32 (4), first sentence, point 3 shall continue to be applied in the version in force until 31 December 2006. ² Section 32 (5) shall apply only if the child has taken up the service or the activity before 1 July 2011. ³ For the contracts concluded before 1 January 2007 pursuant to Section 10 (1) (2) (b) and § § 10a, 82, the age limits of § 32 shall apply in the case of a beneficiary survivor ' s pension in the 31. December 2006. ⁴ This applies accordingly to the application of § 93 (1) sentence 3 (b) (a) (32a) ¹ The first sentence of Article 32a (1) and the first sentence of Article 51a (2a) in the version in force on 23 July 2015 are to be applied for the first time to the current wage, which is paid for a wage payment period ending on 30 November 2015, and on other references to be paid after 30 November 2015. ² In the case of the payroll tax calculation on current wage, which is paid for a daily, weekly and monthly payroll period ending on 30 November 2015 but before 1 January 2016, it should be taken into account that section 32a (1) and § 51a (2a), first sentence, in the version in force on 23 July 2015, not applied until 30 November 2015 (re-collection). ³ The Federal Ministry of Finance, in agreement with the supreme financial authorities of the Länder, has to draw up and make known programme plans for the programme (Section 39b (6) and § 51 (4) (1a)). (33) ¹ Section 32b (2), first sentence, point 2, point (2), point (c) shall apply for the first time to the assets of the round-robin assets which are purchased, manufactured or placed in the operating assets after 28 February 2013. ² Section 32b, Paragraph 1, Sentence 3, as amended by Article 11 of the Law of 18 December 2013 (BGBl. (34) § 34a, as amended by Article 1 of the Law of 19 December 2008 (BGBl). (34a) For investment periods up to and including 2014, § 34c (1), second sentence, in the version valid until 31 December 2014, in all cases where the income tax is still in force, is still in force. is not legally fixed, with the proviso that the words "sum of the income" shall be replaced by the words " sum of the income minus the retirement pension amount (§ 24a), the amount of relief for single parents (§ 24b), Special expenditure (§ § 10, 10a, 10b, 10c), the exceptional burdens (§ § 33 bis 33b), the allowance taken into account for children (§ § 31, 32 (6)) and the basic free amount (§ 32a paragraph 1 sentence 2 number 1) ". (35) ¹ Section 34f (3) and (4) sentence 2, as amended by the Law of 25 February 1992 (BGBl. 297) shall be applied for the first time in the case of the use of the tax treatment pursuant to § 10e (1) to (5), as amended by the Law of 25 February 1992 (BGBl. 297). ² Section 34f (4) sentence 1 shall be applied for the first time in the case of use of the tax benefit pursuant to § 10e (1) to (5) or (§ 15b) of the Berlin Promotion Act for objects produced or purchased after 31 December 1991. (36) ¹ The Federal Ministry of Finance, in agreement with the supreme financial authorities of the Länder, can inform in a letter when the wage tax deduction characteristics referred to in § 39 (4) (4) and (5) can be obtained for the first time (Section 39e (3)). Sentence 1). ² This letter is to be published in the Federal Tax Bulletin (Bundessteuerblatt). (37) ¹ The Federal Ministry of Finance may, in agreement with the supreme financial authorities of the Länder, notify the Länder in a letter as from when the regulations in § 39a paragraph 1 sentence 3 to 5 are to be applied for the first time. ² This letter is to be published in the Federal Tax Bulletin (Bundessteuerblatt). (37a) ¹ Section 39f (1), Articles 9 to 11 and the first sentence of paragraph 3 shall be applied for the first time in respect of the assessment period following the assessment period in which the required for the application of the first sentence of Article 39f (1), the first sentence of Article 39f (1) and the first sentence of Article 39f (1), Programming is completed in the procedure for the formation and application of electronic payroll tax deductitiy (§ 39e). ² The Federal Ministry of Finance, in agreement with the supreme financial authorities of the Länder, announcates the assessment period in the Federal Law Gazan, from which the first sentence of § 39f (1) sentences 9 to 11 and the first sentence of paragraph 3 (3) is to be applied. (37b) ¹ Section 39b (2), second sentence, number 4 in the version in force on 23 July 2015 shall be applied for the first time to current wages paid in respect of a payroll period ending on 30 November 2015, and to other references to be paid after 30 November 2015. November 2015. ² In the wage tax calculation on current wage, which is paid for a daily, weekly and monthly payroll period ending on 30 November 2015 but before 1 January 2016, it should be taken into account that section 39b (2) Sentence 5, point 4, in the version valid on 23 July 2015, was not applied until 30 November 2015 (re-collection). ³ In agreement with the supreme financial authorities of the Länder, the Federal Ministry of Finance has to take this into account when drawing up and announcting the revised programme plans for 2015 (Section 39b (6) and 51 (4) (1a)). ⁴ In the cases of Section 24b (4), an apportionment shall be carried out for the 2015 calendar year if the recovery has been carried out in accordance with the second sentence. (38) § 40a (2), (2a) and (6) in the version in force on 31 July 2014 shall be for the first time from the calendar year 2013 (39) If employees have been married in the course of the calendar year, the tax class IV shall be automatically established for each spouse until the end of the calendar year 2017 by way of derogation from § 39e (3) sentence 3 for each spouse, if the conditions are fulfilled of section 38b (1), second sentence, point 3 or point 4. (40) ¹ § 40b (1) and (2) of the version in force on 31 December 2004 shall continue to apply to contributions for direct insurance of the employee and to contributions to a pension fund which are made on the basis of a pension plan which shall be made before the 1 January 2005. ² If the contributions for direct insurance satisfy the conditions of § 3, point 63, this shall only apply if the employee has waived the application of § 3 number 63 to the employer in respect of these contributions in accordance with paragraph 4. (41) The sale or redemption of securities and capital receivings which can be held or managed by the agency leading the Bundesschuldbuch or a national debt management system shall be subject to the tax withdrawal after the period ending 31 December Provisions in force in 1993 where the securities and capital requirements are before 1. (42) § 43 (1), first sentence, point 7 (b), second sentence, as amended by Article 1 of the Law of 13 December 2006 (BGBl. I p. 2878) shall apply for the first time to contracts concluded after 31 December 2006. (43) ¹ If an order for exemption within the meaning of Section 44a has been issued before 1 January 2007 in compliance with Article 20 (4) in the version currently in force, the amount of exemption provided for in accordance with Article 44 (1) of the Tax withdrawal shall be limited to the amount of exemption provided for in Article 44 (1). to 56.37 percent. ² In the order for exemption, the total savings amount according to Article 20 (4) as amended by Article 1 of the Law of 19 July 2006 (BGBl. 1652) and the entire amount of advertising costs in accordance with Section 9a, first sentence, point 2, as amended by Article 1 of the Law of 19 July 2006 (BGBl. (44) § 44 (6), second sentence, and 5 in the version in force on 12 December 2006, is for the shares which are incorporated in the meaning of Section 21 of the (45) § 45d (1) in the version in force on 14 December 2010 shall apply for the first time in respect of capital gains to be applied from 1 January 2013; a Transmission of the identification number shall be effected for capital gains infused prior to 1 January 2016 only if: (46) The date of the first application of Section 50 (2) in the version in force on 18 August 2009 shall be determined by a legal regulation of the Federal Government, which shall give the consent of the Federal Government of Germany. The Federal Council is required to do so; this date must not be before 31 December 2011. (47) ¹ The date of the first application of Section 50a (3) and (5) in the version in force on 18 August 2009 shall be determined by a legal regulation of the Federal Government, which requires the approval of the Federal Council; this date shall not be allowed before 31 December 2009. December 2011. ² Section 50a (7) in the version in force on 31 July 2014 shall apply for the first time to remuneration for which the tax retreat has been ordered after 31 December 2014. (48) ¹ The first and second sentences of Article 50i (1) shall apply to the sale or withdrawal of economic goods or shares to be held after 29 June 2013. ² With regard to the current income from the participation in the civil society, the provision shall apply in all cases where the income tax has not yet been established. ³ § 50i (1) sentence 4 in the version in force on 31 July 2014 shall be applied for the first time to the sale or withdrawal of economic goods or shares, which shall take place after 31 December 2013. ⁴ The first sentence of Article 50i (2) shall apply to conversions and transfers in respect of which the conversion decision has taken place after 31 December 2013 or where the placement contract has been concluded after 31 December 2013. ⁵ § 50i (2) sentence 2 applies to transfers and transfers and § 50i paragraph 2 sentence 3 for a structural change after 31 December 2013. (49) § 51a (2c) and 2e in the version valid on 30 June 2013 is for the first time after 31 December 2014. to apply inflowing capital gains. (49a) ¹ § § 62, 63 and 67 in the version in force on December 9, 2014 apply to child-money-fixing, which relate to periods beginning after 31 December 2015. ² § § 62, 63 and 67 in the version valid on December 9, 2014 are also applicable to child-money-fixing, which relate to periods of time which are before 1 January 2016, but the application for child benefit is not made until 31 December 2015. ³ Section 66, paragraph 1, in the version in force on 23 July 2015, shall apply to children's money-fixing periods, which relate to periods beginning after 31 December 2014. (50) § 70 (4) in the version in force on 31 December 2011 is further for The use of children's funds shall be subject to periods of time which shall end before 1 January 2012. Unofficial table of contents

§ 52a (omitted)

Unofficial table of contents

§ 52b Transitional arrangements pending the application of electronic payroll tax deductitiy

(1) ¹ The 2010 wage tax card and the certificate for the payroll tax deduction (paragraph 3) apply to the registered wage tax deduction characteristics also for the tax deduction from the working wage from 1 January 2011 to the first application of the electronic tax deduction. Wage tax deduction characteristics by the employer (transitional period). ² The condition is that the employer must either pay the wage tax card in 2010 or the certificate for the payroll tax deductit. ³ During this transitional period, the employer has paid the wage tax card in 2010 and the certificate for the payroll tax deductit

1.

during the service period, it must not destroy it;

2.

to temporarily leave the employee to the tax office for submission to the tax office;

3.

after termination of the service within a reasonable period of time.

⁴ After the end of the calendar year following the introduction period (paragraph 5, second sentence), the employer may destroy the wage tax card in 2010 and the certificate for the payroll tax deductir. ⁵ If a payroll tax certificate is issued on the payroll card in 2010 and the wage tax card has been issued to the employee, the employer can, if the service is continued, the wage tax characteristics of the 2010 wage tax card in the Continue to apply for a transitional period if the employee declares in writing that the wage tax characteristics of the wage tax card are still applicable in 2010. (2) ¹ The tax office is responsible for entries on the payroll tax card in 2010 and in the certificate for the payroll tax deductions during the transitional period. ² The employee is obliged to change the registration of the tax class and the number of children's allowances on the payroll card in 2010 and in the certificate for the payroll tax withdrawal immediately by the tax office, if the registration of the tax leave is circumstances at the beginning of the respective calendar year in the transitional period in its favour. ³ This obligation shall also apply in cases where tax class II is attested and the conditions for taking into account the amount of the discharge for single parents (Section 24b) in the course of the calendar year are no longer necessary. ⁴ If the employee does not fulfil his obligation, the tax office has to change the registration on his own account; the employee has to submit the payroll card in 2010 and the certificate for the payroll tax deductions to the tax office on request. (3) ¹ If the municipality has not issued a wage tax card for the employee for the calendar year 2010, or if the payroll card has been lost, unusable or destroyed in 2010, the tax office has, during the transitional period, at the request of the To issue a worker with a certificate of pay tax deductised on the basis of an officially prescribed pattern (certificate for the payroll tax deductity). ² This certificate is replaced by the payroll tax card 2010. (4) ¹ Where an employee who is not subject to income under Article 1 (1) starts a training service in the transitional period as a first employment relationship, the employer may draw up a certificate for the payroll tax deductions. do not. ² In this case, the employer must determine the payroll tax in accordance with the tax class I; the employee has the employer's identification number and the date of birth and the legal affiliation to a taxable person. To inform the religious community and to confirm in writing that it is the first service relationship. ³ The employer shall keep the employee's declaration as a receipt of the payroll account up to the end of the calendar year. (5) ¹ The Federal Ministry of Finance, in agreement with the supreme financial authorities of the Länder, has the date of the first application of the ELStAM for the implementation of the payroll tax deduction from the calendar year 2013 or a later date of application as well as the date of the first call of ELStAM by the employer (start date) in a letter which is to be published in the Federal Tax Bulletin. ² This is a period of time (introduction period) for the introduction of the electronic payroll tax deduction procedure. ³ The employer or his representative (§ 39e (4) sentence 6) shall, in the introductory period, obtain the ELStAM established in accordance with § 39e and shall apply the following payroll accounting for the date of retrieval. ⁴ For the retrieval of ELStAM, the employer or his representative must be authenticated and the tax number of the place of business or of the part of the employer's holding in which the working wage of the person responsible for the implementation of the wage tax deduction is the worker is determined (§ 41 (2)), the identification number and the date of birth of the employee and, whether the employee is the first or another service. ⁵ He must notify a first service if one of the tax classes I to V (Section 38b (1), second sentence, points 1 to 5) is entered on the payroll card in 2010 or the certificate for the payroll deduction, or if the wage tax deductities are has been formed in accordance with paragraph 4. ⁶ A further service (section 38b (1), second sentence, point 6) shall be notified if the conditions of the sentence 5 are not met. ⁷ The employer shall take the ELStAM into the pay account and apply it in accordance with the transmitted time validity indication. (5a) ¹ After the employer has applied the ELStAM for the implementation of the wage tax deduction, the transitional arrangements set out in the first sentence of paragraph 1 and in paragraphs 2 to 5 shall no longer apply. ² The wage tax deduction characteristics of the present wage tax card in 2010 and the certificate for the payroll tax deduction are no longer valid. ³ If the wage tax deduction characteristics formed in accordance with § 39e (1) sentence 1 do not correspond to the actual circumstances of the employee, the tax office has, on its application, a special certificate for the deduction of the payroll tax (special certificate) for the payroll tax deduction) with the wage tax deduction characteristics of the employee and to enter any changes (Section 39 (1), second sentence) and to suspend the employer's access to the payroll. ⁴ The validity of this certificate shall be limited to a maximum of two calendar years. ⁵ The first sentence of Article 39e (5) and the sixth sentence of paragraph 7 shall apply accordingly. ⁶ The wage tax deduction characteristics of the special certificate for the payroll deduction are decisive for the execution of the wage tax deduction for the employer only if he is at the same time the payroll tax card in 2010 or under the conditions of the first sentence of paragraph 1, or a certificate of pay-tax deductiation for the worker's first employment relationship. ⁷ By way of derogation from the third and seventh sentences of paragraph 5, the employer may, after obtaining the ELStAM for the first time, continue to pay the payroll tax in the introductory period for the period of six calendar months on the basis of the wage tax deductities of the 2010 wage tax card, the A certificate of pay tax deduction or the wage tax deductible as determined in accordance with paragraph 4, if the worker agrees. ⁸ This also applies if the employer for the first time applied ELStAM for the first time in the introductory period. (6) to (8) (omitted) (9) The unrestricted income-taxable employee has not complied with his obligations under the second sentence of the second and third sentence of paragraph 2 and if an apportionment for the income tax in accordance with § 46 (2) (1) to (7) does not apply, the tax office may ask the employee to issue an income tax return and carry out an income tax assessment. Unofficial table of contents

Section 53 Special provision for the tax exemption of a child's minimum subsistency level in the 1983 to 1995 assessment periods

¹ In the 1983 to 1995 assessment periods, in cases where the income tax has not yet been formally established or as regards the amount of the children's allowances, the amount of the child's allowances shall be for each child taken into account in the fixing period to leave the following amounts as a minimum subsisting income tax free:

1983	3 732 Deutsche Mark,
1984	3 864 Deutsche Mark,
1985	3 924 Deutsche Mark,
1986	4 296 Deutsche Mark,
1987	4 416 Deutsche Mark,
1988	4 572 Deutsche Mark,
1989	4 752 Deutsche Mark,
1990	5 076 Deutsche Mark,
1991	5 388 Deutsche Mark,
1992	5 676 Deutsche Mark,
1993	5 940 Deutsche Mark,
1994	6 096 Deutsche Mark,
1995	6 168 German marks.

² In addition, § 32 shall apply in the version valid for the respective assessment period. ³ For the purpose of checking whether the tax exemption provided for in the first and second sentences has already been carried out, the child benefit payable to the taxable person in the respective apportionment period shall be that of the taxable person's income to be taxed to date in the shall be converted into an allowance, even if the child benefit is payable to the taxable person by means of a compensation for civil law. ⁴ The conversion of the child allowance to be paid shall be carried out in accordance with the amount of the children's allowances withdrawn so far. ⁵ In the case of an unlimited income-taxable parent who does not have the conditions laid down in the first sentence of Article 26 (1), a change in the previous use of the child allowance shall be inadmissible. ⁶ If the sum of the child allowance deducted from the previous income tax rate and the allowance calculated in accordance with the provisions of sentence 3 and 4 does not reach the amount determined in accordance with the first and second sentences for the respective assessment period, the amount of the allowance shall not be equal to the sum of the allowances calculated in accordance with the provisions of To deduct different amounts from the previous taxable income and to redefine the income tax. ⁷ In case of doubt, the taxable person has to prove the conditions by submitting relevant documents. Unofficial table of contents

§ 54 (omitted)

- Unofficial table of contents

Section 55 Final provisions (special provisions for the determination of the profit under § 4 or on average for the ground and ground established before 1 July 1970)

(1) ¹ In the case of taxable persons whose profit for the marketing year falling within 30 June 1970 is not to be determined in accordance with Article 5, the land which has been part of its assets at the end of 30 June 1970 shall be deemed to be an asset or a profit or loss of a profit or loss for the period of 30 June 1970. Production costs (§ 4 (3) sentence 4 and § 6 (1) (2) sentence 1) shall be double the initial amount to be determined in accordance with paragraphs 2 to 4. ² The reason and the ground within the meaning of sentence 1 do not include the economic assets and the powers of use associated with it. (2) ¹ In determining the initial amount of the agricultural and forestry assets (Article 33 (1), first sentence, of the valuation law, as amended by the notice of 10 December 1965-BGBl. I p. 1861-as last amended by the Assessment Amendment Act 1971 of 27 July 1971-BGBl. 1157), the land is assigned to the uses and economic goods (Section 34 (2) of the Evaluation Act) on 1 July 1970, the land and buildings as well as the house gardens within the meaning of § 40 (3) of the valuation law. Do not include valuation law in the individual use. ² The following are to be added:

1.

in areas subject to the Soil Estimation Act of 20 December 2007 (BGBl. 3150, 3176), as amended in each case, the amount in the Deutsche Mark for each parcel which is land-based, which results if the parcel for the parcel on 1 July 1970 is in the official register pursuant to Article 2 (2) of the The basic book order (real estate register) is quadrupled. ² By way of derogation from the first sentence, the areas of the useable parts shall

a)

Hops, asparagus, vegetable and fruit bau2.05 Euro per square metre,

b)

Flower and ornamental plant construction as well as tree nurser2.56 Euro per square meter

where the taxable person makes a declaration to the tax office by 30 June 1972 on the size, location and use of the areas concerned,

2.

for areas of forestry use per square metre 0,51 Euro,

3.

for areas of wine-growing use the amount which, taking into account the relevant number of points (reference number of the individual wine-growing situation, § 39 (1), third sentence and section 57 of the valuation law), which is to be used for the development of the wine-growing sector, Production of barrel wine is shown in the following table:



Asset Comparison Payment Amount per square metre in euro

to 20	1.28
21 to 30	1.79
31 to 40	2.56
41 to 50	3.58
51 to 60	4.09
61 to 70	4.60
71 to 100	5.11
over 100	6.39

4.

for land for other agricultural and forestry use, to which point 1 does not apply, per square metre of 0.51 euro,

5.

for the Hofflächen, the building areas and the house gardens within the meaning of § 40 (3) of the valuation law per square meter 2,56 Euro,

6.

for areas of the Geringstlandesje square meter 0,13 Euro,

7.

for areas of EUR 0.26 per square metre of mining,

8.

for areas of the Unlandesje square meter 0.05 Euro.

(3) ¹ If, on 1 July 1970, there was no real estate register in which yield figures are shown, the starting amount shall be the application of paragraph 2 (1), first sentence, on the basis of the average yield measure of the the agricultural use of an establishment which forms the basis for the main fixing of the unit value to 1 January 1964. ² The second sentence of the second sentence of paragraph 2 shall be without prejudice to the second sentence of the second sentence of paragraph 1. (4) In the case of land not belonging to the agricultural and forestry assets, the starting amount shall be:

1.

For uncultivated land, the unit value established on 1 January 1964. ² If a unit value is not established on 1 January 1964, or if the stock of the land has changed after 1 January 1964 and before 1 July 1970, the value of the property shall be determined if the property is determined by the property of the property of the 1 July 1970 and in accordance with the value ratios of 1 January 1964;

2.

for built-up land, the value that would surrender according to point 1 if the plot of land would be unfounded.

(5) ¹ If the taxable person proves that the partial value for land within the meaning of paragraph 1 is higher than twice the initial amount on 1 July 1970, the part-value at the request of the taxable person shall be deemed to be the cost of acquisition or production - ² The application shall be submitted by 31 December 1975 to the tax office responsible for the determination of the profit from the holding. ³ The partial value shall be determined separately. ⁴ Before 1 January 1974, this determination shall only take place if a legitimate interest of the taxable person is given. ⁵ The provisions of the Rules of the Tax Code and the Financial Courts on the separate determination of tax bases shall apply accordingly. (6) ¹ Losses incurred in the sale or removal of land within the meaning of paragraph 1 shall not be taken into account in the determination of the profit in the amount of the amount in order to determine the amount of the profit falling exclusively on the ground and the ground. The selling price or the value of the selling price, after deduction of the disposal costs, is less than twice the initial amount. ² The same applies to the application of § 6 (1) (2) sentence 2. (7) Reason and ground which was not to be applied in accordance with Section 4 (1) sentence 5 of the Income Tax Act 1969, is to be treated as an insert; it is thereby covered by the provisions of paragraph 1 or paragraph 5 to set the relevant value.

Footnote

(+ + + § 55: For application, see § 52 + + +) Unofficial table of contents

Section 56 Special provisions for taxable persons in the territory referred to in Article 3 of the agreement

In the case of taxable persons residing or habitually resident on 31 December 1990 in the territory referred to in Article 3 of the Agreement and in 1990 no residence or habitual residence in the former territory of this law, the following shall apply:

Section 7 (5) shall apply to buildings which have been purchased or manufactured in the territory referred to in Article 3 of the Agreement of Unity after 31 December 1990. Unofficial table of contents

§ 57 Special rules of application on the occasion of the production of the German unit

(1) § § 7c, 7f, 7g, 7k and 10e of this Act, Sections 76, 78, 82a and 82f of the Income Tax Implementing Regulation as well as Sections 7 and 12 (3) of the Protection Building Act shall apply to facts which are in accordance with the provisions of Article 3 of the Agreement on the Law of the Protection of the Protection of Human Rights (2) § § 7b and 7d of this Act as well as Articles 81, 82d, 82g and 82i of the Income Tax Implementing Regulation shall not apply to the facts set out in Article 3 of the Act of (3) In the application of § 7g (2) of the Treaty Point 1 and Article 14a (1) shall be defined in the area referred to in Article 3 of the Unification Treaty, instead of the relevant unit value of the agricultural and forestry operations and the value of the substitute economic value referred to in Article 125 of the Agreement. Evaluation Act. (4) ¹ Section 10d (1) must be applied with the proviso that the special issue withdrawal shall be made for the first time by the total amount of revenue determined for the second half of the assessment period 1990. ² Section 10d (2) and (3) shall also apply to losses incurred in the territory referred to in Article 3 of the Agreement for the assessment period in 1990. (5) Article 22 (4) shall apply to comparable remuneration which, under the law, shall be applied to: Legal relations of the members of the People's Chamber of the German Democratic Republic of 31 May 1990 (GBl. (6) Article 34f (3), third sentence, shall apply for the first time to the income tax fixed in the territory referred to in Article 3 of the Agreement for the second half of the 1990 investment period. Unofficial table of contents

Section 58 Further application of laws which have been applied before the manufacture of the unity of Germany in the territory referred to in Article 3 of the Unification Treaty

(1) The provisions relating to special depreciation in accordance with Section 3 (1) of the Law on Tax Change of 6 March 1990 (GBl). 136) in conjunction with Section 7 of the Implementing Regulation to the Law amending the Law on Income, Corporate and Property Tax-Tax Amendment Act-of 16 March 1990 (GBl. 195) shall continue to apply to goods purchased or manufactured after 31 December 1989 and before 1 January 1991 in the territory referred to in Article 3 of the Agreement. (2) ¹ Reserves in accordance with Section 3 (2) of the Tax Change Act of 6 March 1990 (GBl. 136) in conjunction with Section 8 of the Implementing Regulation to the Law amending the Law on Income, Corporation and Property Tax-Tax Change Act-of 16 March 1990 (GBl. 195) may, in so far as they have been lawfully formed as at 31 December 1990, continue after that date. ² They shall be resolved at the latest during the period of assessment in 1995-or otherwise in a future-increasing manner. ³ Where economic goods have been purchased or produced before this liquidation, the amounts set in reserve shall be deducted from the cost of acquisition or production; the reserve shall be in the amount of the amount withdrawn in the (3) The provision relating to the amount of tax deduction in accordance with Article 9 (1) of the Implementing Regulation to the Act amending the legislation relating to the Income, corporation tax and wealth tax-Tax amendment law-of 16 March 1990 (GBl. 195) shall continue to apply to taxable persons who, before 1 January 1991, have established a permanent establishment in the territory referred to in Article 3 of the Agreement, if they are two years from the date of the establishment of the establishment the activity which is the object of the establishment. Unofficial table of contents

§ § 59 to 61 (omitted)

X.
Child benefits

Unofficial table of contents

§ 62 Beneficiaries

(1) ¹ For children within the meaning of § 63 is entitled to child benefit according to this law, who

1.

has a place of residence or habitual residence in the country, or

2.

Without residence or habitual residence in Germany

a)

in accordance with Article 1 (2), is subject to unlimited income tax obligations, or

b)

in accordance with Article 1 (3), is treated as unlimited income tax.

² A prerequisite for the claim according to the first sentence is that the person entitled is identified by the identification number assigned to him (§ 139b of the German Tax Code). ³ The subsequent award of the identification number shall be returned to months in which the conditions of the first sentence are met. (2) A non-freedom-of-freedom-of-interest foreigner shall only receive child benefit if he/she

1.

has a settlement permit,

2.

has a residence permit which entitles or has the right to pursue an employment, unless the residence permit has been granted

a)

in accordance with § 16 or § 17 of the Residence Act,

b)

in accordance with Article 18 (2) of the Residence Act, and the consent of the Federal Employment Agency may be granted only for a given maximum period under the Employment Regulation,

c)

in accordance with Article 23 (1) of the Residence Act, because of a war in his home country or in accordance with § § 23a, 24, 25 (3) to (5) of the Residence Act

or

3.

a residence permit referred to in point 2 (c), and

a)

has been lawfully, permitted or condoned in the federal territory for at least three years, and

b)

in the territory of the Federal Republic of Germany, current cash benefits in accordance with the Third Book of Social Code or parental leave shall be taken into account.

Footnote

(+ + + § 62: For application cf. § 52 para. 49a F. 2014-12-02 + + +) Unofficial table of contents

§ 63 Children

(1) ¹ As children are taken into account

1.

Children within the meaning of § 32 (1),

2.

children of his or her spouse received by the person entitled to his household;

3.

Grandchildren included in his household by the authorized person.

² Section 32 (3) to (5) shall apply accordingly. ³ A prerequisite for taking into account is the identification of the child by the identification number assigned to this child (§ 139b of the Tax Code). ⁴ If the child is not taxable under a tax law (Section 139a (2) of the Tax Code), it must be identified in a different appropriate manner. ⁵ The subsequent identification or subsequent award of the identification number shall be effective for months in which the conditions of the sentences 1 to 4 are met. ⁶ Children who do not reside in the territory of a Member State of the European Union or in a Member State to which the Agreement on the European Economic Area applies shall not be resident in the territory of the Member States of the European Union. shall be taken into account, unless they live in the household of a beneficiary within the meaning of Article 62 (1), first sentence, point 2 (a). ⁷ Children within the meaning of § 2 (4) sentence 2 of the Federal Children's Money Act are not taken into account. (2) The Federal Government is empowered to determine by means of a decree law which does not require the consent of the Federal Council to determine that a person entitled to In the case of the child ' s principal income or otherwise, the children ' s principal income shall be paid in whole or in part for the children referred to in the first sentence of the first subparagraph of paragraph 1 of the first subparagraph, in so far as this is taken into account in respect of the average child The cost of living for children in their country of residence and the costs of the Child benefit comparable services is offered.

Footnote

(+ + + § 63: For application, see § 52 + + +) Unofficial table of contents

Section 64 Meeting of a number of claims

(1) For each child, only one entitled child benefit is paid. (2) ¹ In the case of a number of beneficiaries, the child allowance shall be paid to the person who has included the child in his/her household. ² If a child has been included in the common household of parents, a parent and his spouse, foster parents or grandparents, they shall determine the beneficiaries among themselves. ³ If a provision is not made, the family court shall, at the request of the person concerned, determine the person concerned. ⁴ The request may be made as to who has a legitimate interest in the payment of the child's money. ⁵ If a child lives in the common household of parents and grandparents, the child benefit shall be paid primarily to one parent; it shall be paid to a grandparent if the parent is in writing to the competent authority on his priority in writing renounted. (3) ¹ If the child is not included in the household of a beneficiary, the child allowance shall be paid to the child who shall pay the child a maintenance pension. ² If several beneficiaries pay the child, the child allowance shall be paid to the child who shall pay the child the highest maintenance pension. ³ If the same high maintenance pension is paid or does not pay the child to the child, the persons entitled to the child shall determine who is to receive the child benefit. ⁴ If a provision is not made, the second sentence of paragraph 2 shall apply accordingly. Unofficial table of contents

§ 65 Other services for children

(1) ¹ Child benefit is not paid for a child, for which one of the following benefits is to be paid or if the application is to be paid:

1.

Children's allowances from statutory accident insurance or child subsidies from statutory pension insurance,

2.

benefits for children granted abroad and comparable to the child benefit or to one of the benefits referred to in paragraph 1 above,

3.

Benefits for children granted by an intermediate or superstate institution and comparable to child benefit.

² Insofar as it is important for the application of the provisions of this law to the receipt of child benefit, the benefits shall be equal to the child benefit in accordance with the first sentence. ³ If a person is entitled to an insurance obligation to the Federal Employment Agency in accordance with Section 24 of the Third Book of the Social Code, or if he is an insurance-free person in accordance with Section 28 (1) (1) of the Third Book of the Social Code, or if he is domestiated. in the case of a public service or service, his entitlement to child benefit for a child shall not be excluded in accordance with sentence 1, point 3, with regard to the fact that his/her spouse shall be a civil servant, retired civil servant or other servant of the European Union for the child is entitled to a child allowance. (2) If in the cases of the first sentence of paragraph 1, point 1, of the gross amount of the other benefit lower than the child allowance in accordance with § 66, child benefit shall be paid in the amount of the difference if it is at least 5 euros.

Footnote

(+ + + § 65: For application, see § 52 + + +)
§ 65 (2): In accordance with the decision formula with GG, it is compatible with GG. BVerfGE v. 8.6.2004 I 2570-2 BvL 5/00- Unofficial table of contents

§ 66 Amount of child's money, payment period

(1) Children's allowance is EUR 188 per month for first and second children, EUR 194 for third children and 219 euros for the fourth and each additional child. (2) The child benefit is paid monthly from the beginning of the month in which the child's allowance is paid. Eligibility requirements are met by the end of the month in which the eligibility requirements are eliminated.

Footnote

(+ + + § 66 para. 1 (FG). 2015 -07-23): For application see Section 52 (49a) sentence 3 (F. 2015 -07-16) + + +) Unofficial table of contents

Section 67 Request

¹ The child benefit is to be applied for in writing to the responsible family fund. ² The application may, in addition to the person entitled, also ask who has a legitimate interest in the performance of the child's money. ³ In cases of sentence 2, § 62 (1) sentences 2 to 3 shall apply. ⁴ To this end, the authorized person is obliged to inform the person who has a legitimate interest in the performance of the child's money to inform him of his identification number (§ 139b of the Tax Code). ⁵ If the person concerned does not comply with this obligation, the competent family fund shall inform the person who has a legitimate interest in the performance of the child's money on his/her request the identification number of the person entitled to the child.

Footnote

(+ + + § 67: For application, see § 52 + + +) Unofficial table of contents

Section 68 Special duty to co-act

(1) ¹ Any person applying for or receiving child benefit shall immediately inform the competent family fund of any changes in the conditions which are significant for the benefit or which have been made in connection with the performance of the allowance. ² A child, the 18. At the request of the family fund, it is obligated to participate in the clarification of the facts governing the payment of the child; § 101 of the Tax Code shall not apply in this respect. (2) (omitted) (3) At the request of the (4) The family coffers are entitled to provide information on the services provided by the public service for the purposes of the child's allowance. Give the facts of the child's money. Unofficial table of contents

Section 69 Review of the continued existence of eligibility requirements by reporting data-transmission

The reporting authorities shall transmit the data referred to in § 18 (1) of the Reporting Framework Law at regular intervals to the family coffers in accordance with a legal regulation to be adopted pursuant to Section 20 (1) of the Reporting Framework Act. of all the inhabitants of which data are stored in the register of children of minor children, and of these children, to the extent that the data are suitable for the purpose of checking the legality of the payment of child benefits. Unofficial table of contents

Section 70 Setting and payment of the child's money

(1) The child allowance pursuant to § 62 shall be determined and paid out by the family coffers. (2) ¹ In so far as changes occur in the circumstances which are significant for the entitlement to child benefit, the fixing of the child's allowance shall be repealed or amended from the date of the change in circumstances. ² If a change in the fixing of a child's money is required only on account of an increase in the amount of the children's money referred to in Article 66 (1), it may be waited by the issuing of a written amendment. (3) ¹ Material errors of the last fixing may be eliminated by the repeal or amendment of the fixing with effect from the month following the announcement of the repeal or amendment of the fixing. ² In the case of the cancellation or amendment of the fixing in accordance with the first sentence, § 176 of the Tax Code shall apply accordingly; this shall not apply to months beginning after the announcement of the relevant decision of a supreme federal court. (4) (omitted) Unofficial table of contents

§ 71 (omitted)

- Unofficial table of contents

Section 72 Setting and payment of the child's money to members of the public service

(1) ¹ Where persons who

1.

are in a public service, official or educational relationship, with the exception of honorary officials, or

2.

receive pensions in accordance with official or public law rules or principles, or

3.

Employees of the federal government, a country, a community, a community association, or any other body, institution or foundation under public law, including those employed for their vocational training,

Child benefit in accordance with this law, it shall be fixed and disbursed by the entities, institutions or foundations of public law. ² The aforementioned legal entities are therefore family insurance. (2) The German Post AG, Deutsche Postbank AG and Deutsche Telekom AG are responsible for implementing this law for their respective officials and recipients of the care in application. of paragraph 1. (3) Paragraph 1 shall not apply to persons who pay their remuneration or pay

1.

a servant's head or employer in the field of religious societies under public law, or

2.

by a top association of the Free Welfare Service, a member association directly or indirectly affiliated to it, or an institution or institution affiliated to such a federation

(4) The provisions of paragraphs 1 and 2 shall not apply to persons who are not expected to enter the circle of the persons referred to in the first sentence of paragraph 1 (1) to (3) and (2) for more than six months. (5) There are several legal entities to pay the payment of references. or remuneration (first sentence of paragraph 1) in relation to a person entitled to work shall be responsible for the implementation of this Act:

1.

in the case of overlapping of pensions with other remuneration or remuneration of the entities responsible for the payment of the other remuneration or of remuneration;

2.

where several pensions are met by the entities responsible for the payment of the new pensions in accordance with the rules of civil service law;

3.

where the remuneration is met (paragraph 1, first sentence, point 3), with references to one of the legal relationships of the entities referred to in the first sentence of paragraph 1, point 1, which is the responsibility of the payment of such remuneration;

4.

in the case of overlapping of labour charges (paragraph 1, first sentence, point 3), the legal entity responsible for paying the higher pay or, if the rates of work are the same, the legal entity to which the first of the first Employment relationship.

(6) ¹ If, in the course of a month, a beneficiary leaves the circle of the persons referred to in the first sentence of paragraph 1 (1) to (3), or if he enters that circle in the course of one month, the child allowance shall be paid for that month from the place where the child's allowance is paid for that month until the end of the month. The withdrawal or entry of the person entitled to the charge was in charge. ² This shall not apply in so far as the payment of child benefit is considered for a child, which is to be taken into account only after leaving or entering the person entitled to the child under § 63. ³ If, in a case in the first sentence, the child benefit has already been paid for a following month, the person entitled to pay the child allowance shall be subject to the payment of the child's allowance. (7) ¹ In the accounts of the remuneration and of the remuneration, the child allowance shall be shown separately if it is paid out together with the remuneration or the remuneration. ² The legal entity shall have the sum of the child's money paid out by him for all the beneficiaries to be deducted from the amount paid in total to the payroll tax and shall be deducted separately at the next wage tax application. ³ If the total amount of the child's money exceeds the amount to be deducted from the total payroll tax, the excess amount will be paid to the legal entity on application by the tax office to which the payroll tax is to be deducted from the income of the payroll tax (8) ¹ By way of derogation from the first sentence of paragraph 1, child benefits shall be fixed and disbursed by the family coffers of the Federal Employment Agency on the basis of legislation on the basis of national or international law. ² This also applies to cases where child charges exist both under the conditions laid down in this Act and on the basis of national or intergovernmental legislation. Unofficial table of contents

Section 73 (omitted)

-

Footnote

(+ + + § 73: For application, see § 52 + + +) Unofficial table of contents

Section 74 Payment of the child's money in special cases

(1) ¹ The child allowance fixed for a child pursuant to § 66 (1) may be paid to the child if the child's allowance does not comply with his/her legal obligation to provide a child. ² Children's allowance can be paid to children who are taken into account when setting the child's allowance, up to the amount of the amount resulting from the corresponding application of § 76. ³ This also applies if the child's allowance is not subject to maintenance due to a lack of efficiency, or if only maintenance is required in the amount of an amount that is less than the child benefit considered for the payment. ⁴ The payment may also be made to the person or body who is dependent on the child. (2) For claims for reimbursement of social benefits against the family fund, § § 102 to 109 and 111 to 113 of the Tenth Book of Social Code shall apply. accordingly. Unofficial table of contents

Section 75 Invoice

(1) With claims for reimbursement of child benefit, the family fund may charge up to half of the entitlement to child benefit if the person entitled to receive child benefits does not show that he or she is in need of assistance in accordance with the requirements of the Twelfth (2) Paragraph 1 shall apply to the offsetting of a claim for reimbursement of the benefits provided for by the Social Code of the Social Code of the Social Code of the Social Code of the Social Code of the Social Code. of children's money against a later child's claim of one with the Eligible beneficiaries living in the household community shall, in so far as the child benefit is a child, be a child, which can or may not be taken into account in both. Unofficial table of contents

§ 76 Pfändung

¹ The right to child benefit can only be paved because of the legal maintenance rights of a child, which is taken into account in the determination of the child's allowance. ² The following shall apply to the amount of the palpable amount:

1.

¹ If the dependent child belongs to the circle of children for which child benefit is paid for the benefit, a pledge is possible up to the amount which, if there is a uniform distribution of the child's money on each of these children, can be dispensed with. ² If the child benefit is increased by taking into account another child, for which a third person is entitled to child benefit or this or the person entitled to benefit is entitled to another cash benefit for children, the amount of increase in the provision shall remain of the pawnable amount of the child's money as set out in the first sentence;

2.

the amount of the increase referred to in the second sentence of point 1 shall be maintained in favour of each dependent child taken into account in the determination of the child's allowance in respect of the proportion of children who are equally distributed to all the children who are entitled to the fixing of the Children's money shall be taken into account for the benefit of the person entitled to benefit.

Unofficial table of contents

§ 76a (omitted)

- Unofficial table of contents

Section 77 Repayment of costs in pre-trial proceedings

(1) ¹ In so far as the objection to the fixing of the child's money is successful, the family fund has to reimburse the person who has raised the objection to reimburse the expenses necessary for the appropriate legal proceedings or legal defence. ² This also applies if the objection is not successful only because the infringement of a procedural or formal provision according to § 126 of the German Tax Code is incontedible. ³ Expenses incurred as a result of the fault of a person entitled to a refund shall be borne by the latter himself; the fault of a representative shall be attributed to the representative. (2) The fees and expenses of an authorised representative or assistance, the in accordance with the provisions of the Tax Consultation Act for the provision of commercial assistance in tax matters, they are eligible for reimbursement if the latter was necessary for the benefit of such assistance. (3) ¹ On request, the family fund shall determine the amount of expenses to be reimbured. ² The cost decision shall also determine whether the use of an authorised representative or assistance within the meaning of paragraph 2 was necessary. Unofficial table of contents

Section 78 Transitional arrangements

(1) to (4) (dropped) (5) ¹ By way of derogation from Article 64 (2) and (3), persons entitled to child benefit for their children in the territory referred to in Article 3 of the Agreement on Children for December 1990 shall also be entitled to the child benefit for these children for the following period as long as they: maintain their place of residence or habitual residence in this area and the children continue to fulfil the conditions of their consideration. ² Section 64 (2) and (3) shall be applied only for the period from the beginning of the month in which a request for a decision has been received by the competent authority, which shall be subject to the payments made in accordance with the first sentence of this Article .

XI.
Pension allowance

Unofficial table of contents

Section 79 Beneficiaries

¹ The persons referred to in § 10a (1) shall be entitled to an old-age pension allowance (supplement). ² Where only one spouse is favoured in accordance with the first sentence, the other spouse shall also be entitled to:

1.

the two spouses do not live permanently separately (Article 26 (1)),

2.

both spouses have their place of residence or habitual residence in a Member State of the European Union or of a State to which the Agreement on the European Economic Area applies,

3.

there is a retirement pension contract based on the name of the other spouse,

4.

the other spouse has made at least EUR 60 in the benefit of the old-age pension contract in accordance with point 3 in the respective contribution year; and

5.

the payment phase of the old-age pension agreement as specified in point 3 has not yet begun.

³ The first sentence shall apply in accordance with the persons referred to in Article 10a (6), first sentence, and 2, provided that they are subject to unlimited tax obligations or are treated as unlimited taxable persons for the year of contributions pursuant to Section 1 (3). Unofficial table of contents

§ 80 Provider

Providers within the meaning of this Act are providers of old-age pension agreements in accordance with § 1 paragraph 2 of the Pension Certification Act as well as the supply facilities referred to in § 82 (2). Unofficial table of contents

§ 81 Central Office

The central body within the meaning of this law is the Deutsche Rentenversicherung Bund. Unofficial table of contents

Section 81a The competent authority

¹ The competent authority shall be responsible for:

1.

Recipients of remuneration in accordance with the Bundesbesoldungsgesetz (Federal Law on Remuneration) or a Land Law on Remuneration (Landesbesoldungsgesetz),

2.

the recipients of remuneration within the meaning of Article 10a (1), first sentence, point (2), of the body responsible for the remuneration of the office,

3.

non-insurance-free employees and in the case of employees exempted from the obligation to insurance within the meaning of Article 10a (1), first sentence, point 3 of the employment insurance-free form of employment of the employer,

4.

Civil servants, judges, professional soldiers and soldiers on a temporary basis within the meaning of Article 10a (1), first sentence, point 4 of the employer's obligation to pay the pay, and

5.

Recipients of a supply within the meaning of § 10a (1) sentence 4 of the provision of the supply.

² In the case of the taxable persons referred to in Article 10a (1), first sentence, point 5, the first sentence shall apply.

Footnote

(+ + + § 81a: For application, see § 52 + + +) Unofficial table of contents

Section 82 Pensions of retirement pension

(1) ¹ Eligible retirement pension contributions are within the limits of the maximum amount referred to in Article 10a (1)

1.

contributions,

2.

Redemption services,

(§ 79) until the beginning of the payment phase in favour of a contract which is denominated in its name and which is certified in accordance with § 5 of the pension scheme of the retirement pension scheme (pension scheme). ² The certification is a fundamental decision within the meaning of Section 171 (10) of the Tax Code. ³ Contributions shall also be deemed to be contributions which have been provided by the person entitled to the allowance in favour of an old-age pension contract in accordance with Section 1 (1a), first sentence, point 3 of the Act on the Retirement Pension Certification Act, and which have been provided by the person entitled to the benefit of the person entitled to for the repayment of a loan concluded under the old-age pension agreement. ⁴ In the case of the transfer of old-age pension assets under Article 1 (1), first sentence, point 10, point (b) of the old-age pension certification act, into an old-age pension agreement within the meaning of section 1 (1a), first sentence, point 3 of the Pension schemes are subject to the contributions set out in point 1 of the first sentence of the first sentence of the transfer as repayment services in accordance with the third sentence; a renewed promotion under Section 10a or Section XI does not take place to this extent. ⁵ Redemption benefits under sentences 1 and 3 shall only be taken into account if the underlying loan has been used for an economic use made after 31 December 2007 within the meaning of Section 92a (1) sentence 1. ⁶ In the case of a task of self-use in accordance with § 92a (3) sentence 1, the contribution year of the task of self-use shall also apply to the contributions or repayment benefits made after the abandonment of the self-use as an age pension income in accordance with the first sentence of the first sentence. ⁷ In the case of a reinvestment in accordance with Section 92a (3), first sentence, point 1, in the year of contribution to reinvestment, the contributions or repayments made before it shall also be considered as pension contributions in accordance with the first sentence of the first sentence. ⁸ In the case of a professional move according to § 92a (4)

1.

in the contribution year of the withdrawal, also after the withdrawal and

2.

in the year of contribution of re-entry, even before re-entry

contributions and amortisation benefits as an age pension pursuant to the first sentence of the first subparagraph. (2) ¹ The pension contributions also include:

a)

the contributions paid by the employee individually taxed to a pension fund, a pension fund or a direct insurance scheme for the establishment of a capital-covered occupational pension scheme; and

b)

Contributions by the employee and the employee who had been expelled, who are covered by this in the case of the funded funded by the remuneration conversion (§ 1a of the Act of the operative pension law) and funded pursuant to § 3 point 63 or § 10a and this section in accordance with Section 1a (4) and Section 1b (5), first sentence, point 2 of the occupational pension act itself,

if a disburment of the promised retirement benefit is provided in the form of a pension or a payout plan (§ 1 (1), first sentence, point 4 of the pension scheme for retirement provision). ² § § 3 and 4 of the Operating Pension Act are not contrary to the provisions of § 93. (3) The pension contributions are also included in the pension contributions, which are used to secure the reduced earning capacity of the person entitled to the pension and to the A survivor's pension is used when the payment is made in the form of a pension in the service phase. (4) Non-pension contributions are not included in the pension scheme.

1.

Expenses representing capital benefits in accordance with the Fifth Capital Education Act as amended,

2.

premium-favored expenses under the Housing-Premium Act as amended by the 30. October 1997 (BGBl. 2678), as last amended by Article 5 of the Law of 29 July 2008 (BGBl I). 1509), as amended,

3.

expenses, which are claimed as special expenses under section 10,

4.

Payments in accordance with Article 92a (2), first sentence, point 1 and paragraph 3, sentence 9, point 2, or

5.

Transfers within the meaning of Section 3 (55) to (55c).

(5) ¹ The person entitled to pay may, for an expired contribution year up to the contribution year 2011, make pension contributions to a retirement pension contract based on his/her name, if:

1.

the provider of the retirement pension contract shall be informed of the amount and the contribution year for which the pension contributions should be taken into account,

2.

in the contribution year for which the pension contributions are to be taken into account, there has been an old-age pension agreement,

3.

in the timely application for an allowance for this contribution year, an allowance has been given in accordance with § 79 sentence 2, but there is actually an allowance pursuant to section 79 sentence 1,

4.

the payment of the pension contributions for the preceding years up to the expiry of two years after the date of issue of the certificate in accordance with § 92, with the latest results of the assessment for that contribution year, but up to the end of the period up to the beginning of the payment phase of the retirement pension contract, and

5.

the provider has been informed by the supplier in a highlighted manner or the provider has assured his knowledge that the benefits arising from these pension contributions from the full downstream taxation pursuant to section 22, point 5, sentence 1.

² If the pension contributions have been credited to the old-age pension agreement and the conditions set out in the first sentence are fulfilled, the provider of the central body (§ 81) has the corresponding data in accordance with § 89 (2) sentence 1 for the previous pension The contribution year shall be notified in accordance with a procedure agreed with the central body. ³ The amounts referred to in the first sentence shall apply to the determination of the pension allowance payable under Section 83 as an age pension for the contribution year for which they were paid. ⁴ For the purposes of the first sentence of Article 10a (1) and the determination of the tax payable to the taxable person within the framework of Article 2 (6) and (10a), the pension contributions paid in accordance with the first sentence shall not apply to the contribution year after the first sentence of the first sentence of 1 2 still to be taken into account for the contribution year of payment.

Footnote

(+ + + § 82: For application, see § 52 + + +) Unofficial table of contents

§ 83 Age pension allowance

Depending on the pension contributions paid, a supplement is paid which consists of a basic supplement (§ 84) and a children's allowance (§ 85). Unofficial table of contents

Section 84 Basic allowance

¹ Each person entitled to an allowance is entitled to a basic allowance, which amounts to 154 Euro per year. ² For persons entitled to pay according to § 79 sentence 1, which at the beginning of the contribution year (§ 88) the 25. The basic supplement of the first sentence shall be increased by a one-off period of 200 euros. ³ The increase referred to in the second sentence shall be granted for the first year of contributions beginning after 31 December 2007 for which an old-age pension allowance is requested. Unofficial table of contents

§ 85 Children's allowance

(1) ¹ The children's allowance is 185 euros per annum for each child for whom the allowance is paid for child benefit. ² In the case of a child born after 31 December 2007, the children's allowance shall be increased to 300 euro in accordance with the first sentence. ³ The entitlement to a child allowance shall be waited for the assessment period for which the child benefit is recovered as a whole. ⁴ If several persons entitled to receive children receive child benefit for the same child, the children's allowance is payable to the person who has been paid for the first period of entitlement (§ 66, paragraph 2) in the calendar year of child benefit. (2) ¹ In the case of parents who are married to each other, do not permanently live separately (Article 26 (1)) and have their residence or habitual residence in a Member State of the European Union or a State to which the Agreement on the European Union economic area (EEA Agreement), the child allowance is allocated to the mother, at the request of both parents, the father. ² In the case of parents who have a life partnership with each other, do not live separately (Article 26 (1)) and have their residence or habitual residence in a Member State of the European Union or of a State to which the EEA Agreement where applicable, the child allowance shall be assigned to the life partner to whom the child benefit is paid, at the request of both parents to the other life partner. ³ The application cannot be withdrawn for an expired contribution year. Unofficial table of contents

§ 86 Minimum individual contribution

(1) ¹ The allowance in accordance with § § 84 and 85 shall be reduced if the person entitled to the allowance does not make the minimum amount of own contribution. ² It shall be 4% of the total of the calendar year preceding the calendar year

1.

Contributor revenue in the sense of the Sixth Book of Social Code,

2.

-related remuneration and emollitions,

3.

in the cases referred to in Article 10a (1) (1) (3) and (4), revenue which would be subject to contributions if the statutory pension scheme does not provide for the freedom of insurance; and

4.

(a) a pension based on full employment loss or incapacity to work or a pension on the grounds of invalidity in the cases of § 10a (1) sentence 4;

but not more than the maximum amount referred to in Article 10a (1) sentence 1, reduced by the allowance in accordance with § § 84 and 85; if the spouse belongs to the group of persons in accordance with § 79 sentence 2, the minimum personal contribution of the beneficiary according to § 79 sentence 1 shall be calculated , taking into account the total allowances to be granted to the spouses. ³ Foreign-related components according to § § 52 ff. the Bundesbesoldungsgesetz (Bundesbesoldungsgesetz) or the corresponding regulations of a Land Law on Besolding. ⁴ As a base, EUR 60 is to be paid annually from the year 2005. ⁵ If the base amount is higher than the minimum personal contribution in accordance with the second sentence, the minimum contribution shall be made as a minimum own contribution. ⁶ The reduction in the allowance is calculated according to the ratio of the pension contributions to the minimum individual contribution. (2) ¹ A spouse beneficiary pursuant to § 79 sentence 2 shall be entitled to an unshortened allowance if the spouse belonging to the beneficiary group of persons in accordance with § 79 sentence 1 has his or her supported minimum personal contribution, taking into account the total spouses ' total contribution shall have been provided. ² Where a person covered by the statutory pension insurance is subject to contributor income which is higher than the actual remuneration or the compensation for remuneration, the actual payment of the fee or the amount of the income actually obtained shall be: to take into account the amount of the payment of compensation for the calculation of the minimum amount of own contribution. ³ For the non-working care activities of a person subject to the provisions of § 3 sentence 1 (1) (1a) of the Sixth Book of the Social Code, an actual amount of EUR 0 is to be paid for the calculation of the minimum amount of self-contribution. be considered. (3) ¹ Paragraph 1 shall apply to persons liable to insurance under the age-assurance law of farmers, subject to the proviso that income from agriculture and forestry shall also be applied in accordance with section 13 of the second year of the contribution to the contribution year. Assessment period shall be considered to be the contributory revenue of the previous calendar year. ² Negative income within the meaning of the first sentence shall not be taken into account if any other revenue to be taken into account in accordance with paragraph 1 or paragraph 2 is obtained. (4) If, at the end of the contribution year, it is established that the conditions for granting the award are fulfilled. (5) In the case of persons referred to in Article 10a (6), first sentence, the sum referred to in the second sentence of paragraph 1 shall be the sum of the following: Revenue and benefits to be added to the calendar year preceding the calendar year:

1.

the revenue generated from the activity which establishes membership of the group of persons referred to in Article 10a (6) sentence 1; and

2.

the benefits referred to in Article 10a (6), second sentence, point 1.

Footnote

(+ + + § 86: For application, see § 52 + + +) Unofficial table of contents

Section 87 Meeting of several contracts

(1) ¹ If the benefit of the pension rights in accordance with § 79 sentence 1 is paid in favour of more than one contract, the allowance shall be granted only for two of those contracts. ² The minimum individual contribution to be made in accordance with Article 86 must have been made in favour of these contracts. ³ The allowance shall be distributed in accordance with the ratio of the contributions made to these contracts. (2) ¹ According to § 79, the second sentence, the allowance for the respective contribution year cannot be distributed among several pension schemes. ² It is only the benefit of the old-age pension agreement for which the allowance is first applied. Unofficial table of contents

Section 88 Creation of entitlement to allowance

The entitlement to the allowance shall be made at the end of the calendar year in which the pension contributions have been made (contribution year). Unofficial table of contents

Section 89 Application

(1) ¹ By the end of the second calendar year following the contribution year (§ 88), the person entitled to the allowance must submit the application to the provider of his contract on the basis of an officially prescribed form until the end of the second calendar year. ² If, in the contribution year, the person entitled to the allowance has paid pension contributions for several contracts, he shall determine, on which contracts the allowance is to be transferred, the application for a grant. ³ If the person entitled to pay claims the allowance for more than two contracts, the allowance shall be granted only for the two contracts with the highest retirement pension contributions. ⁴ If an allowance number (§ 90 paragraph 1 sentence 2) by the central body (§ 81) or an insurance number according to § 147 of the Sixth Book of Social Code has not yet been awarded for the spouse entitled under § 79 sentence 2, the spouse shall have the following information on his/her own To apply for a delivery number from the central office. ⁵ The applicant shall be obliged to inform the provider without delay of any change in the situation which leads to a reduction or the omission of the allowance. (1a) ¹ By way of derogation from the provisions of paragraph 1, the person entitled to the allowance may, by way of derogation from paragraph 1, request the supplier of his contract to apply for the allowance for each year of contribution. ² The fifth sentence of paragraph 1 shall apply, with the exception of the communication of amended contributor to revenue. ³ A revocation of the power of atonation shall be declared to the supplier up to the end of the contribution year for which the provider is not intended to submit an application for an allowance. (2) ¹ The provider shall be obliged to:

a)

the contract data,

b)

the insurance number referred to in Article 147 of the Sixth Book of the Social Code, the allowance number of the person entitled to the allowance and his spouse, or a request for the award of a marriage number of a spouse entitled under section 79, sentence 2,

c)

the information provided by the person entitled to the allowance for the determination of the minimum amount of own contribution (§ 86),

d)

the data necessary for the provision of the children's allowance;

e)

the amount of the pension contributions, and

f)

the existence of a full power granted under paragraph 1a

as the data necessary for the determination and verification of the allowance and the implementation of the grant procedure. ² He shall forward to the central body the data of the applications received by him during a quarter of a quarter, by the end of the following month in accordance with the officially prescribed data record. ³ This shall also apply in the case of the fifth sentence of paragraph 1. (3) ¹ Where the supplier has been authorised in accordance with the first sentence of paragraph 1a, he shall forward to the central body the information required in accordance with the first sentence of paragraph 2 for each calendar year up to the end of the calendar year following the year of contribution. ² If the authorisation is not available until after the reporting date referred to in the first sentence, the supplier shall have the information up to the end of the following calendar quarter after the authorization, but no later than the expiry of the period referred to in the first sentence of paragraph 1. Application deadline, to be submitted. ³ The second sentence of paragraph 2 and 3 shall apply mutatily. Unofficial table of contents

§ 90 Procedure

(1) ¹ The central body shall determine, on the basis of the data collected or submitted to it, whether and to what extent there is a claim for allowance. ² In so far as the competent institution of the pension insurance has not issued an insurance number, the central body shall issue an allowance number to fulfil the tasks assigned to it in accordance with this section. ³ In the event of an application in accordance with Article 10a (1a) of the competent authority, the central body shall inform the provider of the allowance number in the case of an application pursuant to section 89 (1) sentence 4, from where it shall be forwarded to the applicant. (2) ¹ The central body shall arrange the payment to the provider in favour of the persons entitled to the allowance by the competent cash register. ² Subject to the provisions of paragraph 4, a separate statement of allowances shall not be granted. ³ The supplier shall immediately credited the allowances received to the beneficiary contracts. ⁴ Deposits that are transferred from the central post to the provider after the beginning of the payment phase for the pension fund can be paid by the provider to the investor. ⁵ If there is no claim, the central authority shall inform the provider of this by record. ⁶ The central body shall inform the supplier of the pension contributions in the sense of § 82, to which § 10a or this section has been applied, by data set. (3) ¹ If the central body recognizes retrospectionally that the claim is not in whole or in part or has fallen away, it has to reclaim unduly credited or disbursed allowances and to inform the provider of this by data record. ² If there is a contractual relationship, the provider has to charge the account. ³ The sums of recovery notified to it in the calendar quarter shall be notified to and deducted from the central body by the central body up to the tenth day of the month following the quarter following the calendar quarter. ⁴ The notification referred to in the third sentence shall be submitted in accordance with the form of the form officially prescribed. ⁵ It shall be deemed to be a tax declaration within the meaning of the tax code. (4) ¹ The allowance shall be fixed only at the specific request of the person entitled to the allowance. ² The application shall be sent by the applicant in writing within one year to the supplier; the time limit shall begin with the issue of the certificate in accordance with § 92, which contains the results of the investigation for the year of contribution for which the fixing of the Allowance is to be made. ³ The supplier shall forward the application of the central body to the fixing. ⁴ It shall attach an opinion to the application and the documents necessary to fix it. ⁵ The central body shall also communicate the fixing to the provider. ⁶ In addition, paragraph 3 shall apply accordingly. Unofficial table of contents

Section 91 Data collection and data reconciliation

(1) ¹ For the calculation and verification of the allowance as well as the examination of the condition of the conditions of the special issue withdrawal according to § 10a, the institutions shall transmit the statutory pension insurance, the agricultural retirement fund, the Federal Agency for work, the reporting authorities, the family coffers and the financial offices of the central body, on request, the data available to them in accordance with Article 89 (2), by means of remote data transmission; for the purposes of calculating the minimum self-contribution for a Contribution year may be the central point of the institutions of the statutory Pension insurance and the agri-age insurance fund, the data available to them on the contributor income and in the cases of § 10a (1) sentence 4 on the amount of the pension based on the full reduction of the labour force or incapacity to work, provided that they have not been transmitted by the provider in accordance with Section 89. ² For the purposes of the review in accordance with the first sentence, the central body may automatically match the data transmitted to it with the data transmitted to it in accordance with Section 89 (2). ³ If the review leads to a change in the determined or fixed allowance, this is to be communicated to the provider. ⁴ If the review results in a deviation from the special issue withdrawal in accordance with § 10a or the separate determination according to § 10a (4), this is to be communicated to the tax office; the tax fix or the separate statement This is to be amended in this respect. (2) ¹ The competent authority shall forward the data to the central body by remote data transmission in accordance with Article 10a (1), first sentence, second sentence, by 31 March of the calendar year following the contribution year. ² If the consent referred to in the first sentence of Article 10a (1) is not available until after the reporting date referred to in the first sentence, the competent authority shall, at the latest by the end of the following calendar quarter year after the consent has been given, have the data available to the competent authority. the conditions laid down in the first sentence.

Footnote

(+ + + § 91: For application, see § 52 + + +) Unofficial table of contents

Section 92 Certificate

¹ The supplier shall issue a certificate to the person entitled to the allowance on an annual basis in accordance with an officially prescribed model.

1.

the amount of the pension contributions paid in the preceding year (contributions and repayment services),

2.

the results of the investigation, cancelled or amended in the preceding contribution year (§ 90),

3.

the sum of the allowances credited to the contract up to the end of the preceding contribution year,

4.

the sum of the pension contributions paid up to the end of the preceding year (contributions and repayment services);

5.

the state of retirement pension,

6.

the status of the housing account (Article 92a (2), first sentence), provided that it has received the same from the central body; and

7.

confirmation of the data transfer made by the provider to the central office in the case of § 10a paragraph 5 sentence 1.

² An annual certificate shall not be required if the number 1, 2, 6 and 7 of the first sentence of the first sentence is not required and the number 3 to 5 of the first sentence does not result in any changes to the certificate which has been issued last. ³ If the conditions set out in the second sentence are not available only with regard to the indication provided for in the first sentence of paragraph 6, the business relationship has been terminated with regard to the respective retirement pension agreement between the provider and the provider, because

1.

the raised capital has been fully taken from the pension scheme, or

2.

the loan granted has been fully disbursed;

No annual certificate shall be required if the supplier notifies the person entitled to the allowance in a certificate within the meaning of this provision: " The housing account shall be increased by 2 per cent annually until the beginning of the payment phase, as long as the person entitled to the right of payment has been given a certificate. They do not make any payments to reduce the housing promotion account. " ⁴ The provider may also provide the person with the certificate electronically with the certificate.

Footnote

(+ + + § 92: For application, see § 52 + + +) Unofficial table of contents

§ 92a Use for a self-used dwelling

(1) ¹ The person entitled to the allowance may, in part or in part, if the remaining remaining capital is at least EUR 3 000, be fully or fully entitled to the capital formed in an old-age pension agreement and to be subsidised pursuant to section 10a or this section. (old-age home amount):

1.

until the beginning of the payment phase, directly for the purchase or production of an apartment or for the purpose of repayment of a loan received for that purpose, where the capital borrowed for that purpose is at least EUR 3 000; or

2.

until the beginning of the payment phase, directly for the acquisition of compulsory business shares in a registered cooperative for the self-use of a cooperative housing or for the purpose of repayment of a loan received for that purpose, if the the capital taken for this purpose is at least EUR 3 000; or

3.

until the beginning of the payment phase, directly for the financing of the conversion of an apartment, if:

a)

the capital taken for that purpose

aa)

is at least EUR 6 000 and is used for a restructuring carried out within a period of three years from the date of acquisition or manufacture of the flat; or

bb)

is at least EUR 20 000,

b)

At least 50 per cent of the capital taken for this purpose is attributable to measures which meet the requirements of DIN 18040 Part 2, issue September 2011, insofar as structurally possible, and the remaining part of the cost of reducing barriers in or at the place of the dwelling; the appropriate use shall be confirmed by an expert; and

c)

the allowance or a co-user of the apartment for the conversion costs does not claim or take advantage of a subsidy or a tax reduction according to § 35a, nor shall it be taken into consideration as an exceptional burden in accordance with § 33 has requested or is to be requested and confirmed in writing. ² This confirmation shall be submitted to the central body in the case of the application in accordance with § 92b (1) sentence 1. ³ When using a loan under an old-age pension agreement in accordance with Article 1 (1a) of the pension scheme, the person entitled to receive a loan shall submit the confirmation to his/her provider.

² DIN 18040 has been published by Beuth-Verlag GmbH, Berlin and Cologne, and has been archived at the German Patent and Trademark Office in Munich in terms of its archives. ³ The minimum technical requirements for the reduction of barriers in or on the flat referred to in the first sentence of point 3 (b) shall be met by the Federal Ministry of Transport, Building and Urban Development in agreement with the Federal Ministry of Finance and published in the Bundesbaublatt. ⁴ Experts within the meaning of this provision shall be publicly appointed and sworn-in experts appointed for a subject-matter in accordance with Article 91 (1) (8) of the Code of Crafts of the Crafts and Crafts in accordance with national law. Barrier-free access and barrier reduction in residential buildings, and which provide evidence of special expertise or supplementary training in this area. ⁵ An apartment favoured by the first sentence shall be:

1.

an apartment in one's own house or

2.

a proprietary flat or

3.

a cooperative housing of a registered cooperative,

if this dwelling is situated in a Member State of the European Union or in a Member State to which the Agreement on the European Economic Area (EEA Agreement) applies, and the main dwelling or the centre of the life interests of the Entitled to grant. ⁶ An apartment within the meaning of sentence 5 is the same as a property-like or life-long permanent residence according to § 33 of the Housing Property Act, in so far as agreements are made according to § 39 of the Housing Property Act. ⁷ In the determination of the residual capital in accordance with the first sentence, the state of the funded pension fund shall be deemed to have expired at the end of the day at which the central body has issued the communication according to § 92b. ⁸ The old-age pension is not considered to be a benefit from an old-age pension agreement that is inflicted on the person entitled to pay at the time of payment. (2) ¹ The old-age pension-own home amount, the redemption benefits within the meaning of § 82 (1), first sentence, point 2 and the allowances granted for this purpose are to be recorded separately by the central body in relation to the underlying retirement pension agreement (Housing account); the central body shares for each retirement pension contract for which it leads a housing account (old-age pension contract with a housing credit account), the provider annually the state of the housing promotion account according to officially prescribed data record by remote data transmission. ² Contributions which have been treated in accordance with Article 82 (1), third sentence, such as repayment services, shall be included in the Housing Account at the time of immediate lending, including allowances and income for the repayment; for the repayment of contributions the unfunded contributions, including the revenue accentuating them, shall be paid to the person entitled to pay at that time. ³ After the end of a contribution year, the last for the contribution year of the beginning of the payout phase, the total amount resulting from the housing promotion account shall be increased by 2 percent. ⁴ The Housing Account is to be reduced by

1.

Payments by the person entitled to a certified old-age pension pursuant to § 1 (1) of the Retirement Pension Certification Act until the beginning of the payment phase for the reduction of the certified old-age pension scheme into the Housing Account , the provider in which the deposit is made has to notify the central body of the deposit by means of remote data transmission in accordance with the officially prescribed data record; the deposit shall not be made on the old-age pension contract with the The person entitled to a residence account shall have the right of access to the supplier, in which the Payment is made to communicate the contract data of the retirement pension contract with the housing promotion account; this has to be additionally communicated to the provider of the central post;

2.

the reduction amount in accordance with the fifth sentence.

⁵ The reduction amount shall be the level of the student housing account resulting from the end of the calendar year of the beginning of the payment phase, divided by the number of years until the completion of the 85. The period of payment shall be the same as the date agreed upon by the person entitled to pay and the supplier, who shall be between the completion of the 60. Year of life and 68. If a date of payment has not been agreed upon, the completion of the 67. Life year as the start of the payment phase. ⁶ Instead of a reduction in the fifth sentence, the person entitled to the allowance may, at any time in the payment phase, ask the central body to dissolve the condomitic housing account (amount of resolution). ⁷ At the time of direct lending, the supplier shall have the amounts in the first half sentence of the first sentence and the provider of an old-age pension contract with a housing account at the beginning of the payment phase the date of the start of the payment phase. inform the central body by remote data transmission in accordance with the officially prescribed data record. ⁸ In accordance with § 93 (2) sentence 1, the funded pension fund will be transferred from one provider to another pension scheme based on the name of the person entitled to the allowance and has the central body for the previous pension fund. Retirement pension agreement is a residential promotion account, it closes the housing promotion account of the previous contract and continues it to the new retirement pension agreement. ⁹ If a payment in accordance with the first sentence of 4 or 3, second sentence, point 2 is made on a different retirement pension contract than on the old-age pension agreement with the housing promotion account, the central body shall close the housing account of the previous contract and shall lead to the following: it continues from the date of the deposit for the old-age pension agreement on which the deposit has been made. ¹⁰ The central body shares the closure of the housing subsidy account with the provider of the previous old-age pension agreement with a housing promotion account. (2a) ¹ If, in the context of the settlement of the consequences of divorce, the property of the person entitled to the allowance is wholly or partly based on the other spouse within the meaning of the first sentence of paragraph 1, the living-home account shall be equal to the proportion of the proportion who shall be entitled to the ratio of the transfer of ownership of the remaining property, with all rights and obligations to the other spouse, and shall be subject to the age of the other spouse. ² If the other spouse has the age for the contractually agreed start of the payment phase or, in so far as no commencement of the payout phase has been agreed, the 67. In the period of the transfer of the residence account, the date of the payment phase shall be deemed to be the date of transition of the condomine housing account. ³ The person entitled to the allowance must prove the transfer of the ownership of the central body. ⁴ In order to do so, he must inform the other spouse of the data required for the installation of a caravan account. ⁵ The rates 1 to 4 shall apply by analogy to spouses who, at the time of the death of the person entitled to the allowance,

1.

have not lived permanently separately (Article 26 (1)) and

2.

have their residence or habitual residence in a Member State of the European Union or of a State to which the Agreement on the European Economic Area is applicable.

(3) ¹ For the purposes of the fifth sentence of paragraph 1, for which an old-age pension is used or for which an amortisation scheme within the meaning of Article 82 (1) has been used, the person entitled to the allowance shall not only use temporarily no more temporarily. for domestic purposes, it shall inform the provider, in the payment phase, of the central body, stating the date of the task of self-use. ² A task of self-use is also available to the extent that the person entitled to the right gives up the property at the apartment. ³ The notification obligation shall apply mutagenic to the legal successor of the beneficiary's apartment if the person entitled to a grant dies. ⁴ The obligation to notify is no longer required if the housing promotion account has been completely repatriated, unless there is a case of § 22, point 5, sentence 6. ⁵ In the case of the first sentence, the amounts recorded in the housing account shall be deemed to be benefits from an old-age pension contract which, after the latter increase in the residence account referred to in paragraph 2, sentence 3 at the end of the assessment period, shall be applied to the person entitled to the benefit in the the self-use has been abandoned; the housing promotion account is to be resolved (amount of resolution). ⁶ If the person entitled to the allowance dies, the amount of the resolution is still to be attributed to him. ⁷ The provider shall inform the central body of the date of the task after officially prescribed data record by remote data transmission. ⁸ If, in the case of the first sentence, a repayment of the repayment pursuant to section 82 (1) sentence 3 was used and no cessation was made in the housing account in accordance with the second sentence of paragraph 2, the contributions, which are treated in accordance with the third sentence of Article 82 (1), such as redemption benefits, are , as well as the allowances and income received on them, to be included in a housing account and then to apply the other provisions of this paragraph; the second sentence of the second sentence of paragraph 2 and the seventh sentence shall apply accordingly. ⁹ The rates 5 to 7 and § 20 shall not apply if:

1.

the person entitled to be paid an amount equal to the amount not yet returned in the housing account within two years preceding the apportionment period and five years after the end of the assessment period in which he/she was the last of the has been used for a further dwelling within the meaning of the fifth sentence of paragraph 1,

2.

the person entitled to the allowance shall, within one year after the end of the assessment period in which he has used the apartment for his own purposes, to pay an amount equal to the amount not yet repatriated in the housing account, to one of his the name of the certified old-age pension scheme is to be paid; paragraph 2, first sentence, point 1 shall apply accordingly;

3.

the apartment is assigned to the other spouse by a judicial decision pursuant to Section 1361b of the Civil Code or by the Regulation on the treatment of the marriage housing and the household

4.

the allowance is no longer inhabited by health or care, provided that he remains the owner of the apartment, that he is still available for self-use and is not used by third parties, with the exception of his or her spouse.

¹⁰ The person entitled to the allowance shall inform the provider, in the payment phase of the central body, of the reinvestment intent and the date of reinvestment in the context of the notification referred to in the first sentence or of the task of reinvestment intent; in the cases where: the provisions of paragraph 2a and of point 9 (3) shall apply to the other, divorced or surviving spouse, in accordance with the provisions of paragraphs 1 to 9, if he does not only temporarily use the dwelling for the purpose of his own residence. ¹¹ Sentence 5 shall be applied on the basis that the receipt of the notification of the reinvestment intention, but not later than 1 January, shall apply.

1.

of the sixth year after the year of self-use in the case of a reinvestment intention in accordance with sentence 9, point 1, or

2.

of the second year after the year of use of self-use in the case of a reinvestment intention in accordance with sentence 9, point 2

shall be considered as the date of the task. (4) ¹ Paragraph 3 and Article 20 shall not apply at the request of the taxable person if he/she

1.

the dwelling within the meaning of the fifth sentence of paragraph 1 does not itself use for the duration of the professional absence due to a professional retreat; during that period, a right of use for that apartment shall be agreed upon with another person, this agreement shall be temporary from the outset accordingly,

2.

Intends to resume self-use and

3.

Self-use at the latest with the completion of its 67. Year of life.

² The taxable person must submit the application to the central office and to provide the necessary evidence. ³ The central body shall inform the taxable person of the approval of the application and shall inform the provider of the retirement pension contract with the housing grant account of the person entitled to the benefit of the authorisation, a resumption of the use of the self-employed person after a professional move and the omission of the conditions laid down in this paragraph; the information shall be transmitted by remote data transmission in accordance with the officially prescribed data record. ⁴ If one of the conditions laid down in the first sentence is deleted, paragraph 3 shall apply in the light of the fact that, in the event of a removal of the condition set out in the first sentence of the first sentence, the date of the task shall be the date of the absence of the condition and, in the event of a departure The condition referred to in the first subparagraph of point 2 or point 3 shall be the receipt of the taxable person's notification referred to in paragraph 3 as the date of the task, but at the latest the completion of the 67. Life of the taxable person.

Footnote

(+ + + § 92a: For application, see § 52 + + +) Unofficial table of contents

§ 92b Procedure in case of use for a self-used dwelling

(1) ¹ The person entitled to the allowance shall have the use of the capital in accordance with Section 92a (1) sentence 1 at the latest ten months before the beginning of the payment phase of the retirement pension agreement within the meaning of Section 1 (1) (2) of the pension scheme (German) in the case of the central body, and in doing so, to provide the necessary evidence. ² It has to determine the old-age pension contracts of the old-age pension scheme-to be paid out. ³ The central body shall communicate to the person entitled to the benefit, by means of a data transmission, by means of a data transmission, to the extent to which a housing economy is concerned, and the providers of the retirement pension contracts referred to in the second sentence. Use within the meaning of Section 92a (1) sentence 1 may be available. (2) ¹ The providers of the pension schemes referred to in the second sentence of paragraph 1 may pay the old-age pension amount as soon as they have received the notification referred to in the third sentence of paragraph 1. ² You have the following to indicate to the central post after officially prescribed data transfer record:

1.

the payout date and the payout amount,

2.

the sum of the allowances credited to the retirement pension contract up to the date of payment;

3.

the sum of the pension contributions paid up to the date of payment; and

4.

the state of the funded retirement pension at the time of payment.

(3) ¹ At the beginning of the payment phase and in the cases of § 92a (2a) and (3) sentence 5, the central body shall make the status of the condomia-housing account, as far as necessary for taxation, the amount of the reduction and the amount of the resolution separately. . ² The central body shall communicate the determination of the person entitled to the allowance, in the cases referred to in § 92a (2a) sentence 1, to the other spouse, by communication and by the provider in accordance with the officially prescribed data record by means of remote data transmission. ³ The supplier shall, at the request of the central body, submit the documents necessary for the determination. ⁴ At the request of the person entitled to the allowance, the central body shall determine the status of the condomied transport account separately. ⁵ Section 90 (4) sentences 2 to 5 shall apply accordingly.

Footnote

(+ + + § 92b: For application, see § 52 + + +) Unofficial table of contents

§ 93 Pest use

(1) ¹ If the funded pension is not covered by the provisions of Section 1 (1) (1) (4) and (10) (c) of the Retirement Pension Certification Act or § 1 (1) (1) (4), (5) and (10) (c) of the Old-age pension schemes in the version valid up to 31 December 2004 in force are paid to the persons entitled to grant (harmful use), the funded pension benefits are the and the amounts recovered in accordance with Article 10a (4) (repayment amount) shall be repaid. ² This also applies to a payout after the start of the payout phase (§ 1 paragraph 1 sentence 1 point 2 of the retirement pension certification act) and in the case of disbursements in the event of the death of the person entitled to pay. ³ If the allowance has made payments within the meaning of section 92a (2) sentence 4 (1) or § 92a (3) sentence 9 (2), the pension fund based on this shall be the amount of the pension fund to be funded in the sense of the sentence 1. The amount of the repayment shall be determined on the basis of the support granted for the amounts entered in the housing account. ⁴ A repayment obligation does not apply to the part of the allowances and the tax reduction,

a)

the amount of the old-age pension which has been paid in the form of a survivor's pension to the survivors referred to in Article 1 (1), first sentence, point 2 of the German Retirement Pension Scheme, shall be waived if it is paid in the form of a survivor ' s pension to the surviving dependant's survivors; shall also apply to benefits within the meaning of Section 82 (3) of the Survivors ' survivors;

b)

which is to be attributed to the contribution shares used for the additional protection of reduced earning capacity and an additional survivor's security without capital formation;

c)

the old-age pension fund which is transferred in the event of the death of the person entitled to a pension to an old-age pension contract based on the name of the spouse, if the spouse does not have the right to be entitled to have been living separately (§ 26 (1)) and had their residence or habitual residence in a Member State of the European Union or a State to which the Agreement on the European Economic Area (EEA Agreement) applies;

d)

the amount of the old-age pension is not available.

(1a) ¹ A harmful use is not available if the funded retirement pension is based on an internal division according to § 10 of the Supply Equalization Act or on the basis of an external division according to § 14 of the Supply Equalization Act to a a certified old-age pension or an occupational pension for the benefit of the company under section 82 (2); the tax promotion arising from the transferred right shall be based on all rights and obligations on the Authorized person over. ² A harmful use is also not available if the funded retirement pension is based on an external division according to § 14 of the Supply Equalization Act to the pension fund or the statutory pension insurance , the rights and obligations of the person who compensates for tax purposes from the tax promotion of the transferred share shall be deleted. ³ In the cases of sentences 1 and 2, the central body of the compensating person shall share the amount of the period of marriage as defined in Article 3 (1) of the Supply Equalization Act or the life-time partnership period within the meaning of Article 20 (2) of the Life Partnerships Act shall include separately established amounts pursuant to Section 10a (4) and the allowances determined. ⁴ The corresponding amounts shall be allocated for months. ⁵ The central body shall communicate the amended allocation of the separately established amounts in accordance with Article 10a (4) and of the allowances determined by the compensatory persons and, in the cases of the first sentence, also of the person entitled to compensation by: Notice of determination with. ⁶ After the indisputability of this notice of detention, the central unit informs the provider of the changed assignment by a data record. (2) ¹ The transfer of old-age pension assets to another retirement pension contract based on the name of the person entitled to the allowance (Article 1 (1), first sentence, point 10, point (b) of the German Retirement Pension Certification Act) does not provide any harmful use. ² This applies analogously in the cases of § 4 (2) and (3) of the Operating Pension Act, if the funded pension fund is based on one of the institutions of occupational retirement provision mentioned in section 82 (2) (a) for the development of an occupational pension scheme. -Transfer of capital-covered occupational retirement provision and a lifelong pension scheme within the meaning of § 1 (1) sentence 1 (4) of the Pension Certification Act or § 1 (1) sentence 1 (4) and (5) of the Old-age pension certification law is foreseen in the version valid up to 31 December 2004 . ³ In the other cases of severance pay for occupational retirement provision, this applies insofar as the funded pension fund is provided for the benefit of a pension scheme based on the name of the person entitled to the allowance. (3) ¹ Disbursements for the payment of a small amount at the beginning of the payment phase are not considered to be harmful use. ² A small amount pension is a pension which, if the total capital at the beginning of the payment phase is repaid, gives a monthly pension, which is 1 per cent of the monthly reference value in accordance with § 18 of the Fourth Book Social code does not exceed ³ The calculation of this amount shall take into account all the total number of contracts of the person entitled to the allowance in the case of a provider, to which the pension contributions paid under this section have been made. (4) ¹ If, in the case of a single contract pursuant to Article 1 (1a), second sentence, second subparagraph, second half sentence of the old-age pension scheme, the loan is not used for the benefit of the housing in the sense of Section 92a (1), first sentence, the date of the Loan disbursement of a harmful use of the funded pension, unless the funded retirement pension is paid within one year of the end of the investment period in which the loan was disbursed a different certified old-age pension contract, which is named after the name of the person entitled to the allowance. ² The person entitled to the transfer shall notify the provider of the intention to transfer the capital, the date of the transfer of capital until the date of the payment of the loan and the task of the intention to transfer the capital. ³ If the intention to transfer capital is abandoned, the harmful use occurs at the time when the notice of the person entitled to the transfer is received by the provider, but at the latest on 1 January of the second year after the year in which the person entitled to the transfer of capital is transferred. Loans have been disbursed. Unofficial table of contents

§ 94 Procedure for harmful use

(1) ¹ In the cases referred to in § 93 (1), the provider of the central body shall, prior to the disbursing of the funded retirement pension, indicate the harmful use of the officially prescribed data record by means of officially designated remote data transmission. ² The central unit determines the repayment amount and communicates it to the provider by data record. ³ The provider has to withhold the repayment amount, to register with the next application in accordance with § 90 paragraph 3 and to take it to the central office. ⁴ The provider shall communicate the amounts withheld and deducted from the central post to the data set which has been officially prescribed by means of officially certain data transmission, and shall certify these amounts to the person entitled to the allowance. ⁵ In the cases referred to in Article 93 (3), the first sentence shall apply. (2) ¹ The repayment amount shall be fixed by the central body at the special request of the person entitled to pay, or where the repayment has not been made or has not been made in whole or in part, in accordance with paragraph 1. ² § 90 (4) sentences 2 to 6 shall apply accordingly; Section 90 (4) sentence 5 shall not apply if the business relationship has been terminated with regard to the respective retirement pension agreement between the entitled and the provider. ³ In the letter of recovery, the amounts already retained and withdrawn by the supplier shall be credited to the repayment amount in accordance with the certificate referred to in the fourth sentence of paragraph 1. ⁴ The person entitled to pay has to pay the remaining amount of repayment to the competent cash register within one month of the notification of the return notice. ⁵ The time limit for fixing the repayment amount shall be four years and shall begin at the end of the calendar year in which the payment is made within the meaning of Article 93 (1).

Footnote

(+ + + § 94: For application, see § 52 + + +) Unofficial table of contents

Section 95 Special cases of repayment

(1) § § 93 and 94 shall apply accordingly if:

1.

is the place of residence or habitual residence of the person entitled to the allowance outside the Member States of the European Union and of the States to which the Agreement on the European Economic Area (EEA Agreement) applies, or where: Entitled, irrespective of residence or habitual residence in any of those States, under an agreement to avoid double taxation with a third State, than to be established outside the territory of those States; and

2.

either there is no allowance or the contract is in the payment phase.

(2) ¹ At the request of the person entitled to pay, the amount of the repayment within the meaning of § 93 (1) sentence 1 shall be initially payable at the beginning of the payout. ² The deferment shall be extended if the repayment amount is paid out with at least 15 percent of the benefits from the contract. ³ The deferment shall end if the funded retirement pension is not paid to the person entitled to benefit under the conditions laid down in Section 1 (1), first sentence, point 4 of the pension scheme of the age-pension scheme. ⁴ The request for a request is to be sent to the central office via the provider. ⁵ The central body also shares its decision with the provider. (3) The amount of the repayment amount has been set in accordance with paragraph 2 and

1.

The former allowance shall transfer his/her exclusive residence or habitual residence to a Member State of the European Union or a State to which the Agreement on the European Economic Area (EEA Agreement) is applicable, or

2.

once again, the former plea will be entitled to

the repayment amount and the interest rates already incurred are to be issued by the central body. Unofficial table of contents

Section 96 Application of the levy system, general provisions

(1) ¹ The allowances and the repayment amounts shall be subject to the provisions of the tax regime applicable to tax allowances. ² This does not apply to § 163 of the Tax Code. (2) ¹ The supplier shall be liable as the total debtor in addition to the allowance for the allowances and the amounts determined separately pursuant to § 10a (4), which are wrongly paid for his intentional or grossly negligent breach of duty, shall not be withheld or they have not been repaid. ² The central office is responsible for the use of the provider. (3) The central office has to provide information on the application of Section XI at the request of the provider. (4) ¹ The central office can determine if the provider has fulfilled its obligations. ² § § 193 to 203 of the Tax Code shall apply mutatily. ³ At the request of the central body, the provider has to make available their documents, insofar as they are kept and stored abroad. (5) The provider shall not receive a replacement from the Federal Government or the countries for the purpose of the proceedings resulting from this procedure. Cost. (6) ¹ The provider may only use the conditions of the parties which have become known in the delivery procedure for the procedure. ² It may only disclose it without the consent of the parties, insofar as this is permitted by law. (7) ¹ The penal provisions of § 370 (1) to (4), § § 371, 375 (1) and § 376, as well as the fines requirements of § § 378, 379 (1) and (4) and § § 383 and 384 of the German Tax Code shall apply mutas to the allowance. ² § § 385 to 408 shall apply to the criminal proceedings for the offence referred to in the first sentence and to the beneficiary of a person who has committed such a crime, in the case of a fine for a fine of an offence pursuant to sentence 1 of the § § 409 to 412 of the Tax Code accordingly. Unofficial table of contents

§ 97 Transferability

¹ The old-age pension fund, which is funded pursuant to Section 10a or Section XI, including its income, the eligible current pension contributions and the entitlement to the allowance are not transferable. ² § 93 (1a) and § 4 of the Act on occupational pensions shall remain unaffected. Unofficial table of contents

§ 98 Legal Way

In the case of public-law disputes concerning the administrative acts arising under Section XI, the financial legal path shall be given. Unofficial table of contents

§ 99 Erauthorization

(1) The Federal Ministry of Finance is authorized to submit the forms for the applications pursuant to § 89, for the application in accordance with § 90 (3) and for the certificates provided for in § § 92 and 94 (1) sentence 4 and in agreement with the top The financial authorities of the Länder shall determine the form for the certificate provided for in the second sentence of Article 22 (5) and the content and structure of the data sets to be transmitted for the performance of the grant procedure. (2) ¹ The Federal Ministry of Finance is authorized, in agreement with the Federal Ministry of Labour and Social Affairs and the Federal Ministry of the Interior, to implement this law with the consent of the Federal Council with the consent of the Federal Council on the procedure for the determination, fixing, payment, repayment and recovery of the allowance and the repayment and recovery of the amounts established pursuant to Article 10a (4). ² These include in particular:

1.

provisions relating to the provider's recording, retention, certification and disclosure requirements;

2.

Principles of the proposed exchange of data between the providers, the central body, the institutions of the statutory pension insurance, the Federal Employment Agency, the reporting authorities, the family coffers, the competent authorities and the financial offices and

3.

Rules on notification requirements required for the issuing of certificates in accordance with Section 22 (5) sentence 7 and § 92.

Unofficial table of contents

Appendix 1 (to § 4d (1))
Table for the calculation of the cover capital for life-long-running benefits of support funds

(Fundstelle: BGBl. I 2009, 3530)









Age reached the performance recipient (years) The annual contributions of the Current benefits shall be mudtimes in performances to male Performance recipient mitan female Performance receiver with 123

to	26	11	17
	27 to 29	12	17
	30	13	17
	31 to 35	13	16
	36 to 39	14	16
	40 to 46	14	15
	47 and 48	14	14
	49 to 52	13	14
	53 to 56	13	13
	57 and 58	13	12
	59 and 60	12	12
	61 to 63	12	11
	64	11	11
	65 to 67	11	10
	68 to 71	10	9
	72 to 74	9	8
	75 to 77	8	7
	78	8	6
	79 to 81	7	6
	82 to 84	6	5
	85 to 87	5	4
	88	4	4
	89 and 90	4	3
	91 to 93	3	3
	94	3	2
	95 and older	2	2

Unofficial table of contents

Annex 1a (to § 13a)
Determination of the profit from agriculture and forestry by average rates

(Fundstelle: BGBl. I 2014, 2426)

For an economic year

1.

the basic amount and the surcharges for animal husbandry and animal husbandry of agricultural use (§ 13a (4)):

Profit per hectare Managed Area	EUR 350
in the case of animal stocks for the 25 livestock units	EUR 0 /livestock unit
in the case of animal stocks for all other livestock units	EUR 300 /livestock unit

The number of hectares and livestock units caught shall be taken into account.

2.

the limits and profits of the special uses (§ 13a (6)):

Usage boundary boundary 123

Wine-growing use	0.66 ha	0.16 ha
Useful part fruit growing	1.37 ha	0.34 ha
Part of the vegetable sector Open-air vegetables Underglass Vegetables	0.67 ha 0.06 ha	0.17 ha 0.015 ha
Part Flowers/ornamental plants Free Land Ornamental Plants Underglass ornamental plants	0.23 ha 0.04 ha	0.05 ha 0.01 ha
Part tree nurseries	0.15 ha	0.04 ha
Special Usage Asparagus	0.42 ha	0.1 ha
Special Usage Hops	0.78 ha	0.19 ha
Inland fishing	2 000 kg of annual catch	500 kg Annual catch
Partial economy	1.6 ha	0.4 ha
Fish farming	0.2 ha	0.05 ha
Imkerei	70 Peoples	30 Peoples
Migrating foes	120 ewes	30 ewes
Christmas Tree Cultures	0.4 ha	0.1 ha

3.

in the cases of section 13a (7), first sentence, point 3, operating expenditure shall be 60% of the operating revenue.

Unofficial table of contents

Annex 2 (to § 43b) Companies within the meaning of Directive 2011 /96/EU

(Fundstelle: BGBl. I 2014, 1295-1297) Company within the meaning of the said Directive is any company which:

1.

has one of the following forms:

a)

a company set up by the Council in accordance with Council Regulation (EC) No 2157/2001 of 8 June 2001, Council Directive 2001 /86/EC of 8 October 2001 on the Statute for a European Company (SE) and Council Directive 2001 /86/EC of 8 October 2001 on the Statute for The European Parliament and the Council of Ministers of the European Communities have been established in October 2001 to supplement the Statute of the European Company with regard to the involvement of employees and a cooperative established pursuant to Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Staff Regulations of the European Communities European Cooperative Society (SCE) and in accordance with Council Directive 2003 /72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees,

b)

Companies under Belgian law known as 'société anonyme'/'naamloze vennootschap', 'société en commandite par actions'/'commanditaire vennootschap op aandelen', 'société privée à responsabilité limitée'/' besloten vennootschap met beperkte aansprakelijkheid "," société coopérative à responsabilité limitée "/" coöperatieve vennootschap met beperkte aansprakelijkheid "," société coopérative à responsabilité illimitée "/" coöperatieve vennootschap met onbeperkte aansprakelijkheid "," société en nom collectif "/" vennootschap onder firma "or" société en commandite simple "/" gewone commanditaire vennootschap ", public undertakings which have adopted one of the abovementioned legal forms and other companies established under Belgian law which are subject to the Belgian corporation tax,

c)

Societies of Bulgarian law, with the name "събирателно дружество", "командитно дружество", "дружество с ограничена отговорност", "акционерно дружество", "командитно дружество с акции", "неперсонифицирано дружество", "кооперации", "кооперативни съюзи" or "държавни предприятия", which have been established under Bulgarian law and engage in commercial activities,

d)

Companies of Czech law known as "akciová společnost" or "společnost s ručením omezeným",

e)

Companies under Danish law known as "aktieselskab" or "anpartsselskab" and other companies taxable under the corporation tax act, insofar as their taxable profit is subject to the general tax provisions applicable to: the "aktieselskaber" is determined and taxed,

f)

Companies under German law known as "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf reciprocity", "Acquisition-und Wirtschaftsgenossenschaft" or " Operation commercial nature of legal persons governed by public law " and other companies established in accordance with German law which are subject to German corporation tax,

g)

Companies of Estonian law known as "täisühing", "usaldusühing", "osaühing", "aktsiaselts" or "tulundusühistu",

h)

"building societies" and "trustee savings banks" established in accordance with the Building Societies Act as defined by the Industrial and Provident Societies Act, established under Irish law or registered in accordance with the Industrial and Provident Societies Act Trustee Savings Banks Act of 1989,

i)

Companies under Greek law known as "αvώvυμη εταιρεία" or "εταιρεία περιωρισμέvης ευθύvης (Ε.Π.Ε.)" and other companies established under Greek law which are subject to Greek corporation tax,

j)

Companies governed by Spanish law known as "sociedad anónima", "sociedad comanditaria por acciones" or "sociedad de responsabilidad limitada" and the public authorities whose activities are governed by private law, and other entities established under Spanish law and subject to the Spanish corporation tax ('impuesto sobre sociedades '),

k)

Companies of French law known as 'société anonyme', 'société en commandite par actions', 'société à responsabilité limitée', 'sociétés par actions simplifiées', 'sociétés d' assurances mutuelles', ' caisses d' épargne et de prévoyance "," sociétés civiles ", which are automatically subject to corporation tax," coopératives "" unions de coopératives ", the public industrial and commercial enterprises, the public industrial and commercial enterprises and others according to French Right-established companies that are the French subject to corporation tax,

l)

Companies of Croatian law known as "dioničko društvo" or "društvo s ograničenom odgovornošću" and other companies established under Croatian law, which are subject to the Croatian profit tax,

m)

Companies of Italian law known as 'società per azioni', 'società in accomandita per azioni', 'società a responsabilità limitata', 'società cooperative' or 'società di mutua assicurazione', as well as public and private Entities whose activities are wholly or predominantly of a commercial commercial nature,

n)

Companies of Cypriot law known as "εταιρείες" in the sense of the income tax laws,

o)

Societies of Latvian law known as 'akciju sabiedrība' or 'sabiedrība ar ierobežotu atbildību',

p)

Societies of Lithuanian law,

q)

Companies of Luxembourg law known as 'société anonyme', 'société en commandite par actions', 'société à responsabilité limitée', 'société coopérative', 'société coopérative organisée comme une société anonyme', ' association d' assurances mutuelles "," association d' épargne-pension "or" entreprise de nature commerciale, industrielle ou minière de l' Etat, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public " as well as Other companies established under Luxembourg law, which subject to Luxembourg corporation tax,

r)

Companies of Hungarian law known as: "közkereseti társaság", "betéti társaság", "közös vállalat", "korlátolt felelősségű társaság", "részvénytársaság", "egyesülés" or "szövetkezet",

s)

Companies of Maltese law known as 'Kumpaniji ta' Responsabilita 'Limitata' or 'Soċjetajiet en commandite li l-capital tagħhom maqsum f'azzjonijiet',

t)

Companies of Dutch law known as "naamloze vennootschap", "besloten vennootschap met beperkte aansprakelijkheid", "open commanditaire vennootschap", "coöperatie", "onderlinge waarborgmaatschappij", "fonds voor gemene rekening", "vereniging op coöperatieve grondslag" or "vereniging welke op onderlinge grondslag als verzekeraar of keredietinstelling optreedt" and other companies established under Dutch law which are subject to the Dutch corporation tax,

u)

Companies of Austrian law known as "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung", "Versicherungsvereine auf reciprocity", "Acquisition and business cooperatives", " Established of commercial nature of corporate bodies of public law "or" savings banks " and other companies established under Austrian law which are subject to Austrian corporation tax,

v)

Companies of Polish law known as 'spółka akcyjna' or 'spółka z ograniczoną odpowiedzialnością',

w)

Companies under Portuguese law in the form of commercial companies or commercial companies, as well as cooperatives and public undertakings,

x)

Companies Romanian law, called 'societăţi pe acţiuni', 'societăţi în comandită pe acţiuni' or 'societăţi cu răspundere limitată',

y)

Companies of Slovene law known as 'delniška družba', 'komanditna družba' or 'družba z omejeno odgovornostjo',

z)

Companies of Slovak law known as "akciová spoločnosť", "spoločnosť s ručením obmedzeným" or "komanditná spoločnosť",

aa)

Companies of Finnish law known as "osakeyhtiö"/"aktiebolag", "osuuskunta"/"andelslag", "säästöpankki"/"sparbank" or "vacuutusyhtiö"/"försäkringsbolag",

bb)

Companies of Swedish law known as "aktiebolag", "försäkringsaktiebolag", "ekonomiska föreningar", "sparbanker", "ömsesidiga försäkringsbolag" or "försäkringsföreningar",

cc)

companies established under the law of the United Kingdom;

2.

in accordance with the tax law of a Member State in respect of the tax domials as established in that State and on the basis of a double taxation agreement with a third State in respect of the tax place of residence is not considered to be established outside the Community, and

3.

without the possibility of electing any of the following taxes or any tax which replaces one of those taxes, without being exempt from this:

-

vennootschapsstresing/impôt des sociétés in Belgium,

-

корпоративен данък in Bulgaria,

-

daň z příjmů právnických osob in the Czech Republic,

-

selskabsskat in Denmark,

-

Corporate income tax in Germany,

-

tulumaks in Estonia,

-

corporation tax in Ireland,

-

φόρος εισοδήματος νομικών προσώπων κερδοσκοπικού χαρακτήρα in Greece,

-

impuesto sobre sociedades in Spain,

-

impôt sur les sociétés in France,

-

porez na dobit in Croatia,

-

imposta sul reddito delle persone giuridiche in Italy,

-

φόρος εισοδήματος in Cyprus,

-

uzņēmumu ienākuma nodoklis in Latvia,

-

pelno mokestis in Lithuania,

-

impôt sur le revenu des collectivités in Luxembourg,

-

társasági adó, osztalékadó in Hungary,

-

taxxa fuq l-income in Malta,

-

vennootschapsbelasting in the Netherlands,

-

Corporate income tax in Austria,

-

podatek dochodowy od osób prawnych in Poland,

-

imposto sobre o rendimento das pessoas colectivas in Portugal,

-

impozit pe profit in Romania,

-

davek od dobička pravnih oseb in Slovenia,

-

daň z príjmov právnických osôb in Slovakia,

-

yhteisöjen tulovero/inkomstskatten för samfund in Finland,

-

statlig inkomstskatt in Sweden,

-

corporation tax in the United Kingdom.

Footnote

(+ + + Appendix 2: For application see § 52 + + +) Unofficial table of contents

Appendix 3 (to § 50g)

(Fundstelle: BGBl. I 2014, 1298-1299)

1.

Undertakings within the meaning of Article 50g (3) (5) (a) (a) (aa) are:

a)

Companies under Belgian law known as "naamloze vennootschap"/"société anonyme", "commanditaire vennootschap op aandelen"/"société en commandite par actions" or "besloten vennootschap met beperkte aansprakelijkheid"/" société privée à responsabilité limitée " as well as public bodies whose activities are governed by private law;

b)

Companies under Danish law known as "aktieselskab" and "anpartsselskab";

c)

Companies under German law known as "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien" or "Gesellschaft mit beschränkter Haftung";

d)

Companies under Greek law known as "ανώνυ µ η εταιρíα";

e)

Companies governed by Spanish law, 'sociedad anónima', 'sociedad comanditaria por acciones' or 'sociedad de responsabilidad limitada', and public-law bodies whose activities are governed by private law;

f)

Companies under French law known as 'société anonyme', 'société en commandite par actions' or 'société a responsabilité limitée', as well as the state-owned industrial and commercial enterprises and undertakings;

g)

Companies under Irish law known as 'public companies limited by shares or by guarantee', 'private companies limited by shares or by guarantee', bodies registered in accordance with the Industrial and Provident Societies Acts, or pursuant to the "Building Societies Acts" registered "building societies";

h)

Companies under Italian law known as 'società per azioni', 'società in accomandita per azioni' or 'società a responsabilità limitata', as well as public and private industrial and commercial undertakings;

i)

Companies of Luxembourg law entitled "société anonyme", "société en commandite par actions" or "société à responsabilité limitée";

j)

Companies under Netherlands law known as 'naamloze vennootschap' or 'besloten vennootschap met beperkte aansprakelijkheid';

k)

Companies under Austrian law known as "Aktiengesellschaft" or "Gesellschaft mit beschränkter Haftung" (limited liability company);

l)

Companies under Portuguese law in the form of commercial companies or civil commercial companies, cooperatives and public undertakings;

m)

Companies of Finnish law known as "osakeyhtiö/aktiebolag", "osuuskunta/andelslag ", "saästöpankki/sparbank" or "vacuutusyhtiö/försäkringsbolag";

n)

Companies of Swedish law known as "aktiebolag" or "försäkringsaktiebolag";

o)

companies established under the law of the United Kingdom;

p)

Companies Czech law known as "akciová společnost", "společnost s ručením omezeným", "veřejná obchodní společnost", "komanditní společnost" or "družstvo";

q)

Companies of Estonian law known as "täisühing", "usaldusühing", "osaühing", "aktsiaselts" or "tulundusühistu";

r)

Societies of Cypriot law, referred to as companies under company law, public-law bodies and other entities which are considered to be a company within the meaning of the income-tax laws;

s)

Societies of Latvian law known as 'akciju sabiedrība' or 'sabiedrība ar ierobežotu atbildību';

t)

Companies established in accordance with the law of Lithuania;

u)

Companies of Hungarian law, known as "közkereseti társaság", "betéti társaság", "közös vállalat", "korlátolt felelősségű társaság", "részvénytársaság", "egyesülés", "közhasznú társaság" or "szövetkezet";

v)

Societies of Maltese law known as 'Kumpaniji ta' Responsabilita 'Limitata' or 'Soċjetajiet in akkomandita li l-capital tagħhom maqsum f' azzjonijiet ';

w)

Companies of Polish law known as 'spółka akcyjna' or 'spółka z ograniczoną odpowiedzialnością';

x)

Companies of Slovenian law known as "delniška družba", "komanditna delniška družba", "komanditna družba", "družba z omejeno odgovornostjo" or "družba z neomejeno odgovornostjo";

y)

Companies of Slovak law known as "akciová spoločnos", "spoločnosť s ručením obmedzeným", "komanditná spoločnos", "verejná obchodná spoločnos" or "družstvo";

aa)

Societies of Bulgarian law with the name "събирателното дружество", "командитното дружество", "дружеството с ограничена отговорност", "акционерното дружество", "командитното дружество с акции", "кооперации", "кооперативни съюзи", or "държавни предприятия", established under Bulgarian law and carrying out commercial activities;

bb)

Companies Romanian law, called 'societăţi pe acţiuni', 'societăţi în comandită pe acţiuni' or 'societăţi cu răspundere limitată';

cc)

Companies of Croatian law known as "dioničko društvo" or "društvo s ograničenom odgovornošću" and other companies established under Croatian law, which are subject to the Croatian profit tax.

2.

Taxes within the meaning of § 50g (3) (5) (a) double letter cc are:

-

impôt des sociétés/vennootschapsbelasting in Belgium,

-

selskabsskat in Denmark,

-

Corporate income tax in Germany,

-

Φόρος εισοδή µ ατος νο µ ικών προσώπων in Greece,

-

impuesto sobre sociedades in Spain,

-

impôt sur les sociétés in France,

-

corporation tax in Ireland,

-

imposta sul reddito delle persone giuridiche in Italy,

-

impôt sur le revenu des collectivités in Luxembourg,

-

vennootschapsbelasting in the Netherlands,

-

Corporate income tax in Austria,

-

imposto sobre o rendimento da pessoas colectivas in Portugal,

-

yhteisöjen tulovero/inkomstskatten för samfund in Finland,

-

statlig inkomstskatt in Sweden,

-

corporation tax in the United Kingdom,

-

Daň z příjmů právnických osob in the Czech Republic,

-

Tulumaks in Estonia,

-

φόρος εισοδήματος in Cyprus,

-

Uzņēmumu ienākuma nodoklis in Latvia,

-

Pelno mokestis in Lithuania,

-

Társasági adó in Hungary,

-

Taxxa fuq l-income in Malta,

-

Podatek dochodowy od osób prawnych in Poland,

-

Davek od dobička pravnih oseb in Slovenia,

-

Daň z príjmov právnických osôb in Slovakia,

-

корпоративен данък in Bulgaria,

-

impozit pe profit, impozitul pe veniturile obţinute din România de nerezidenţi in Romania,

-

porez na dobit in Croatia.

Footnote

(+ + + Appendix 3: For application see § 52 + + +)