Income Tax Jurisdiction Regulation

Original Language Title: Einkommensteuer-Zuständigkeitsverordnung

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Income Tax Jurisdiction Regulation (EStZustV)

Non-official table of contents


Date of issue: 02.01.2009

Full quote:

" Income Tax Jurisdiction Regulation of 2. January 2009 (BGBl. 3), as defined in Article 3 of the Regulation of 11 June 2008. December 2012 (BGBl. I p. 2637) "

:modified by Art. 3 V v. 11.12.2012 I 2637

For details, see the Notes


(+ + + text evidence from: 1.1.2009 + + +)
(+ + + For application). cf. § 2 + + +)

unofficial table of contents

input formula

On the basis of § 19 (6) sentence 1 and 2 of the tax code in the Version of the notice of 1. October 2002 (BGBl. 3866, 2003 I p. 61), which was last amended by Article 10 (3) of the Law of 19. December 2008 (BGBl. 2794), the Federal Ministry of Finance is ordering: Non-official table of contents

§ 1 Local jurisdiction

For the Taxation on the basis of the income of persons who are subject to a limited income tax in accordance with Section 1 (4) of the Income Tax Act and are to be held solely with income within the meaning of Section 49 (1) (7) and (10) of the Income Tax Act, the Finanzamt Neubrandenburg is locally responsible. The Finanzamt Neubrandenburg is also responsible in the cases of § 19 (6) sentence 2 of the German Tax Code. Non-official table of contents

§ 2 Application Period

This Regulation is to be applied for the first time for the 2005 assessment period. Non-official table of contents

§ 3 Entry into force

This regulation occurs with effect from 1. January 2009, in force. Non-official table of contents

Final formula

The Bundesrat has agreed.