Regulation on the identification of key figures for the division of the community share in income tax for the years 2015, 2016 and 2017

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EStGemAntV 2015/16/17

Date of completion: 23.09.2014

Full quote:

" Regulation on the identification of key figures for the division of the community share in income tax for the years 2015, 2016 and 2017 of 23 September 2014 (BGBl. I p. 1554) "

The V is in accordance with. § 5 sentence 1 of this V on 31.12.2017 except force

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Footnote

(+ + + Text evidence from: 1.1.2015 + + +) 

  

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Input formula

Pursuant to Section 3 (3) of the Law on the Reform of the European Communities, as amended by the Notice of 10 March 2009 (BGBl. 502), the Federal Ministry of Finance is responsible for: Unofficial table of contents

§ 1

The federal statistics on wage and income tax for 2010 are decisive for determining the key figures for the distribution of the community share in income tax for the years 2015, 2016 and 2017. In the determination of the key figures, the income tax is based on § 51a of the Income Tax Act. In the absence of an indication of income tax in accordance with § 51a of the Income Tax Act, the collective income tax is used in accordance with Article 32a (1) and (5) of the Income Tax Act, and in the case of non-assessed taxable persons, the income tax shall be the -retained earnings tax. Unofficial table of contents

§ 2

The taxable person's home at the time of delivery of the income tax declaration 2010 or at the time of the initial assessment is decisive for the allocation of the tax amounts to the municipalities; in the case of several apartments the main residence is authoritative. If the taxable person does not have an apartment, the habitual residence is decisive. In cases where an income tax return is not made by employees or employees, the municipality which issued the payroll card for the year 2010 shall be considered to be the congregation of the congregation. Personal income tax cases are not included in the identification of the key figures. In the case of non-assessed workers ' cases with payroll tax deductises, the child allowance does not enter into the identification of the key figures. Unofficial table of contents

§ 3

The key numbers are to be calculated in eight places after the comma and round to the seventh position after the comma. Unofficial table of contents

§ 4

In the case of municipal restructuring, the key figures for the municipalities concerned shall be redefined from the year following the restructuring. If the restructuring enters into force at the beginning of the year, the key figure shall be reestablished at that time. In the case of the redetermination, the key figures of the municipalities concerned are to be attributed to the newly formed or redeveloped municipalities in proportion to the inhabitants and inhabitants of the municipalities concerned. Unofficial table of contents

§ 5

This Regulation shall enter into force on 1 January 2015 and shall not be effective on 31 December 2017. At the same time, the Regulation on the identification of key figures for the allocation of the municipal share in income tax for the years 2012, 2013 and 2014 of 28 September 2011 (BGBl. I p. 1950). Unofficial table of contents

Final formula

The Federal Council has agreed.