Income Tax-Responsibility Regulation (EStZustV)

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EStZustV

Date of completion: 02.01.2009

Full quote:

" Income Tax Act of 2 January 2009 (BGBl. 3), as defined by Article 3 of the Regulation of 11 December 2012 (BGBl). 2637).

Status:

Amended by Art. 3 V v. 11.12.2012 I 2637

For more details, please refer to the menu under Notes

Footnote

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

  

Unofficial table of contents

Input formula

Pursuant to section 19 (6), first sentence, and 2 of the tax code, as amended by the Notice of 1. October 2002 (BGBl. 3866, 2003 I p. 61), as last amended by Article 10 (3) of the Law of 19 December 2008 (BGBl I). 2794), the Federal Ministry of Finance is responsible for: Unofficial table of contents

§ 1 Local competence

For taxation according to the income of persons who are subject to income tax limited in accordance with § 1 para. 4 of the Income Tax Act and exclusively with income within the meaning of § 49 (1) (7) and (10) of the Income Tax Act The financial office Neubrandenburg is locally responsible. The Finanzamt Neubrandenburg is also responsible in the cases of § 19 (6) sentence 2 of the German Tax Code. Unofficial table of contents

§ 2 Application Period

This Regulation shall be applied for the first time in the assessment period of 2005. Unofficial table of contents

§ 3 Entry into force

This Regulation shall enter into force with effect from 1 January 2009. Unofficial table of contents

Final formula

The Federal Council has agreed.