Regulation on the identification of key figures for the division of the municipal share in income tax for the years 2015, 2016 and 2017Non-official table of contents
Date of delivery: 23.09.2014
" Regulation on the identification of key figures for the division of the community share in income tax for 2015, 2016 and 2017 of the 23rd. September 2014 (BGBl. I p. 1554) "
|V is in accordance with. § 5 Sentence 1 of this V on 31.12.2017 out of|
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(+ + + Text proof: 1.1.2015 + + +)unofficial table of contents
Based on Section 3 (3) of the Community Reform Act, as amended by the Notice of 10. March 2009 (BGBl. 502) is the Federal Ministry of Finance: Non-official table of contents
Federal statistics on wage and income tax for the year 2010 is decisive for the determination of the key figures for the division 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 pursuant to § 51a of the Income Tax Act, the collective income tax is used in accordance with § 32a (1) and (5) of the Income Tax Act, and in the case of non-assessed taxable persons, the income tax is the -retained wage tax. Non-official table of contents
The taxable person's home at the time of the tax is paid to the municipalities for the payment of the tax amounts. The income tax declaration shall be issued in 2010 or at the time of the initial assessment; in the case of several dwellings, the main dwelling shall be decisive. 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
The key numbers are to be calculated in eight digits after the comma, and the key numbers are to the seventh digit after the comma. round. Non-official table of contents
In the cases of municipal restructuring, the key figures of the municipalities concerned are from the To redefine the following year. 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. Non-official table of contents
This regulation occurs on the 1. January 2015 in Kraft and on 31. December 2017, out of force. At the same time, the Regulation on the identification of key figures for the distribution of the share of the community in income tax for the years 2012, 2013 and 2014 of 28. September 2011 (BGBl. I p. 1950). Non-official table of contents
The Bundesrat has agreed.