Industrial Tax Law (GewStG)

Unofficial table of contents

GewStG

Date of completion: 01.12.1936

Full quote:

" Trade tax law in the version of the Notice of 15. October 2002 (BGBl. 4167), as last amended by Article 2 (12) of the Law of 1 April 2015 (BGBl. I p. 434).

Status:	New by Bek. v. 15.10.2002 I 4167;
	last amended by Art. 2 para. 12 G v. 1.4.2015 I 434

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 1.1.1981 + + +) 
(+ + + For application cf.  § 36 + + +) 

  

Heading: IdF d. Art. 4 N ° 1 G v. 16.5.2003 I 660 mWv 21.5.2003 Unofficial table of contents

Content Summary

Section I
	General
		Taxable	§ 1
		Tax subject	§ 2
		Working communities	§ 2a
		Exemptions	§ 3
		Community Lifting	§ 4
		Tax debtor	§ 5
		Tax base	§ 6
Section II
	Measurement of the trade tax
		Industrial yield	§ 7
		Add invoices	§ 8
		Addition of the business income at a low industrial tax burden	§ 8a
		Abbreviations	§ 9
		Relevant trade yield	§ 10
		Industrial loss	§ 10a
		Control Metric and Tax Measurement Amount	§ 11
Section III
		(dropped)	§ § 12 and 13
Section IV
	Tax Measurement Amount
		Determination of the amount of the tax	§ 14
		Tax declaration	§ 14a
		Late surcharge	Section 14b
		Pausing	§ 15
Section V
	Creation, setting and levying of the tax
		Hebesatz	§ 16
		(dropped)	§ 17
		Creation of the tax	§ 18
		Advance payments	§ 19
		Settlement of advance payments	§ 20
		Formation of advance payments	Section 21
		(dropped)	§ § 22 to 27
Section VI
	Disassembly
		General	§ 28
		Cutting scale	§ 29
		Disassembly of multi-community premises	§ 30
		Concept of working wages for the dismantling	Section 31
		(dropped)	Section 32
		Disassembly in special cases	§ 33
		Small amounts	Section 34
		(dropped)	§ 35
Section VII
	Trade tax of the tourist industry
			§ 35a
Section VIII
	Change of the trade tax measure from its own
			§ 35b
Section IX
	Implementation
		Empowerment	§ 35c
Section X
	Final provisions
		Time-of-use	§ 36
		(dropped)	Section 37

Section I
General

Unofficial table of contents

§ 1 Tax Authorized

The municipalities levy a trade tax as a municipal tax. Unofficial table of contents

§ 2 Tax subject

(1) ¹ The trade tax is subject to any standing commercial operation, as far as it is operated domestily. ² Commercial enterprise is to be understood as a commercial enterprise within the meaning of the Income Tax Act. ³ A commercial enterprise is operated domestily, where a commercial establishment is maintained in the territory of the country or on a commercial vehicle registered in a domestic register of ships. (2) ¹ As a commercial enterprise, the activities of the capital companies (in particular European companies, public limited companies, limited liability companies on shares, limited liability companies), cooperatives are always and fully applicable. including European cooperatives and mutual societies of insurance and pension funds. ² If a capital company is an organ company within the meaning of § 14 or § 17 of the corporation tax law, it shall be deemed to be the permanent establishment of the organ carrier. (3) The activities of the other legal persons of the private sector shall also be considered as a commercial establishment. (4) Temporary interruptions in the operation of a business which are caused by the nature of the holding, The tax liability for the period up to the resumption of operation shall not be increased on. (5) ¹ If a commercial operation is carried out on the whole to another entrepre, the business enterprise shall be deemed to have been recruit by the previous employer. ² The business enterprise is considered to be newly founded by the other entreprenate if it is not combined with an already existing commercial enterprise. (6) Domiitic premises of companies whose management is in a foreign country where there is no agreement to avoid double taxation, the trade tax shall not be subject to the trade tax if and to the extent that:

1.

the income from these establishments is tax-free under the limited income tax obligation; and

2.

the foreign state provides for a corresponding exemption from the taxes similar to or corresponding to the trade tax, or in the foreign country no similar to the trade tax similar to that of the commercial tax, or or their corresponding taxes.

(7) Inland within the meaning of this Act is also

1.

of the proportion of the Federal Republic of Germany

a)

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

b)

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

2.

the part of a cross-border industrial area which is not part of the Federal Republic of Germany and which is intended as such in accordance with the provisions of an agreement to avoid double taxation.

Footnote

(+ + + § 2 para. 2: For the application, see Section 36 (2) + + +) Unofficial table of contents

§ 2a Working groups

¹ A commercial enterprise is not the activity of the working groups whose sole purpose is to fulfil a single contract of work or a contract of work delivery. ² The premises of the working groups shall be deemed to be proportional to the premises of the parties concerned. Unofficial table of contents

§ 3 Liberation

Exempt from the trade tax

1.

the federal railway assets, the federal monopoly administrations, the state lottery companies, the approved public casinos with their activities subject to the game bank levy and the oil storage association according to § 2 para. 1 of the Petroleum Stocks Act as amended by the Notice of 8 December 1987 (BGBl. 2509);

2.

the Deutsche Bundesbank, the Kreditanstalt für Wiederaufbau (Kreditanstalt für Wiederaufbau), the Landwirtschaftliche Rentenbank (Landwirtschaftliche Rentenbank), the Bayerische Landesanstalt für Building Financing (Bayerische Landesanstalt für Building Financing), the Niedersächsische Gesellschaft für publicly financed public financing system, the Bremer Aufbau-Bank GmbH, Landeskreditbank Baden-Württemberg-Förderbank, Bayerische Landesbodencreditanstalt, Investment Bank Berlin, Hamburgische Investitions-und Förderbank, NRW.Bank, Investment and Förderbank Niedersachsen, die Bundesbank, Saarland Investment Credit Bank Aktiengesellschaft, which Investment Bank Schleswig-Holstein, the Investment Bank of the State of Brandenburg, the Sächsische Aufbaubank-Förderbank-, the Thüringer Aufbaubank, the investment bank Sachsen-Anhalt-Anstalt der Norddeutsche Landesbank-Girozentrale-, the Investment and Structural Bank Rhineland-Palatinate, the Landesförderinstitut Mecklenburg-Vorpommern-Business Unit of the Norddeutsche Landesbank Girozentrale-, the Economic and Infrastructure Bank Hessen-legally independent institution in the Landesbank Hessen-Thüringen Girozentrale und die liquidity-Konsortialbank Limited liability company;

3.

the Bundesanstalt für vereinigungsbedingte Sonderaufgaben;

4.

(dropped)

5.

Hauberg, forest, forestry and foliage cooperatives and similar real-life communities. ² If they maintain a commercial holding which exceeds the scope of a subsidiary operation, they shall be subject to tax liability in that respect;

6.

Entities, associations of persons and assets which, in accordance with the Articles of Association, the Foundation business or the other Constitution, and after the actual management, are exclusively and directly charitable, charitable or ecclesiastic Purpose (§ § 51 to 68 of the Tax Code). ² If an economic business-excluding agriculture and forestry-is maintained, the tax exemption shall be excluded in that respect;

7.

High-sea and inshore fishing where they are operated at less than seven annual average employees or with vessels which have their own driving force of less than 100 horsepower;

8.

employment and economic cooperatives as well as associations within the meaning of Section 5 (1) (14) of the Corporate Tax Law, insofar as they are exempt from corporate income tax;

9.

legally-capable pension funds within the meaning of Section 5 (1) (3) of the Corporate Tax Law, in so far as they fulfil the conditions necessary for an exemption from corporation tax;

10.

Bodies or associations of persons whose principal purpose is to manage the assets of a professional association within the meaning of Section 5 (1) (5) of the Corporate Tax Law, if its income is essentially the same as that of the Stir in wealth management and flow exclusively to the professional association;

11.

public-law insurance and supply facilities of professional groups whose nationals are members of such bodies, on the basis of an obligation laid down by law or based on law, if the statutes of the institution are the payment does not permit any higher annual contributions than the twelve-fold of the contributions which would result from a contribution assessment basis equal to the double monthly contribution rate in the general pension insurance scheme. ² If, according to the statutes of the institution, only compulsory membership and voluntary memberships which directly adjoin a compulsory membership are possible, this shall not preclude the exemption from tax if the statutes do not pay the payment of any higher annual contributions than the fifteen times the contributions which would result from a contribution assessment basis equal to the double monthly contribution ceiling in the general pension scheme;

12.

Companies in which the members are to be regarded as entrepreneurs (co-operators), as well as the acquisition and economic cooperatives, in so far as the companies and the cooperatives and cooperatives have a Community animal husbandry in the the meaning of Section 51a of the Evaluation Act;

13.

private schools and other general-education or vocational institutions, in so far as their services are exempt from turnover tax in accordance with Section 4 (21) of the VAT Act;

14.

Economic and commercial cooperatives and associations whose activities are limited to the operation of agriculture and forestry, if the members of the cooperative or the association Land for use or for the management of the land to leave required buildings, and

a)

in the case of cooperatives, the ratio of the sum of the shares of the individual Member's shares to the sum of the values of all shares;

b)

in the case of clubs, the ratio of the value of the share of the club's assets which would fall to the individual member in the event of the dissolution of the association, to the value of the club's assets

is not significantly different from the ratio in which the value of the areas and buildings left to use by the individual member is the value of the total area and buildings used for the use;

15.

commercial and economic cooperatives, as well as associations within the meaning of Section 5 (1) (10) of the Corporate Tax Law, insofar as they are exempt from corporate income tax;

16.

(dropped)

17.

the non-profit settlement companies established or recognized by the competent state authorities in accordance with the Reichssiedlungsgesetz, in the respective current version or corresponding national laws, insofar as these laws do not materially differ from the provisions of the Reichssiedlungsgesetz, and in the sense of the land reform laws of the Länder, insofar as the enterprises in rural areas settlement, agricultural structures improvement and land development measures with the exception of housing construction . ² The tax exemption shall be excluded if the revenue of the undertaking from the activities not specified in the first sentence exceeds the revenue from the activities referred to in the first sentence;

18.

(dropped)

19.

the pension insurance association Versicherungsverein on reciprocity if it meets the conditions necessary for an exemption from corporate tax;

20.

Hospitals, homes for the elderly, homes for the elderly, nursing homes, facilities for the temporary reception of dependent persons and facilities for the outpatient care of sick and dependent persons, as well as facilities for outpatient or non-hospital care. In-patient rehabilitation if

a)

these bodies are operated by legal persons under public law, or

b)

in the case of hospitals during the survey period, the conditions referred to in Article 67 (1) or (2) of the tax Code have been fulfilled, or

c)

in the case of old people's homes, homes for the elderly and nursing homes during the survey period, at least 40 per cent of the benefits have been of benefit to the persons referred to in Article 61 (1) of the Twelfth Book of Social Code or to the persons referred to in Article 53 (2) of the Tax Code, or

d)

In the case of facilities for the temporary admission of dependent persons and in the case of facilities for outpatient care of sick and dependent persons in the survey period, the care costs in at least 40 per cent of the cases are of the statutory social security or social assistance institutions have been borne in whole or in part, or

e)

in the case of facilities for outpatient or inpatient rehabilitation, treatment costs in at least 40 per cent of cases have been borne by the statutory institutions of social security or social assistance in whole or for the most part. Sentence 1 shall apply only to the extent that the institution provides services within the framework of the prescribed outpatient or inpatient rehabilitation in the sense of social law, including state aid rules of the federal and state governments;

21.

Compensation and security services within the meaning of Section 5 (1) (16) of the Corporate Tax Law, insofar as they are exempt from corporate income tax;

22.

Guarantee banks (credit guarantee groups) if they are exempt from corporate income tax;

23.

Company participation companies which are recognised under the Law on Company Participation Societies. ² For corporate participation companies within the meaning of Section 25 (1) of the Act on Company Participation Companies, the revocation of recognition and the renunciation of recognition have effect for the past, if not shares of the Company participation company has been offered to the public; the same applies if such a company is recognized as a corporate investment company in accordance with Section 25 (3) of the Act on Company Participation Companies loses. ³ For open corporate participation companies within the meaning of Section 1a (2) sentence 1 of the Law on Company Participation Companies, the revocation of recognition and the renunciation of recognition within the scope of the first sentence of § 7 (1) of the Act Law on corporate participation companies has an impact on the past. ⁴ Modesty on the recognition, withdrawal or revocation of the recognition and on the determination of whether shares of the company holding company in the sense of Section 25 (1) of the Act on Company Participation Societies have been publicly traded , the notice of disqualification of the property as a company holding company pursuant to Article 25 (3) of the Law on Company Participation Societies shall be subject to a notice of disqualification of the property as a company holding company. the right to basic knowledge;

24.

the following capital investment companies for the small and medium-sized enterprises, in so far as their business operations are limited to the acquisition in the public interest by own funds or with State aid in the case of participations in the public interest, if that of them , profit is exclusively and directly used for the statutory purposes of equity financing: Mittelständische Beteiligungsgesellschaft Baden-Württemberg GmbH, equity investment company for the medium-sized Wirtschaft Bayerns mbH, MBG Mittelständische Beteiligungsgesellschaft Hessen GmbH, Mittelständische Beteiligungsgesellschaft Niedersachsen (MBG) mbH, equity investment company for the medium-sized business in North Rhine-Westphalia mbH, MBG Mittelständische Beteiligungsgesellschaft mbH Rheinland-Pfalz mbH, Wagnisfinanzierungsgesellschaft für Technologieförderung in Rheinland-Pfalz mbH (WFT), Saarländische Kapitalbeteiligungsgesellschaft mbH, Gesellschaft für Wagnisventure Mittelresistsche Beteiligungsgesellschaft Schleswig-Holstein Limited liability company-MBG, Technologie-Beteiligungs-Gesellschaft mbH of the Deutsche compensatory bank, bgb Beteiligungsgesellschaft Berlin mbH for small and medium-sized enterprises, Mittelständische Beteiligungsgesellschaft Berlin-Brandenburg mbH, Mittelständische Beteiligungsgesellschaft mbH Mecklenburg-Vorpommern mbH, Mittelresistsche Beteiligungsgesellschaft Sachsen mbH, Mittelresistsche Beteiligungsgesellschaft Sachsen-Anhalt mbH, Wagnisbeteiligungsgesellschaft Sachsen-Anhalt mbH, IBG Beteiligungsgesellschaft Sachsen-Anhalt mbH, Medium-sized investment company Thuringia (MBG) mbH;

25.

economic development companies, if they are exempt from corporate income tax;

26.

Total liability companies within the meaning of § 1 of the Law on the creation of a special employer for dock workers of 3 August 1950 (BGBl. (352) to the extent that they are exempt from corporation tax;

27.

Mergers within the meaning of Section 5 (1) (20) of the Corporate Tax Law, insofar as they are exempt from corporate income tax;

28.

the working groups Medical service of health insurance within the meaning of § 278 of the Fifth Book of Social Code and the Medical Service of the Top Associations of the Health Insurance Funds within the meaning of § 282 of the Fifth Book of Social Code, to the extent that: they are exempt from corporate income tax;

29.

common facilities within the meaning of Section 5 (1) (22) of the Corporate Tax Law, to the extent that they are exempt from corporate tax;

30.

order research within the meaning of Section 5 (1) (23) of the Corporate Tax Law, insofar as it is exempt from corporate income tax;

31.

the Global Legal Entity Identifier Foundation, to the extent that it is exempt from corporate income tax.

Footnote

(+ + + § 3 no. 2 and 31: For use, see Section 36 (2) + + +) Unofficial table of contents

§ 4 Lifting authorized congregation

(1) ¹ The commercial enterprises are subject to the trade tax in the municipality in which a permanent establishment is maintained for the purpose of carrying out the standing business. ² Where the premises of the same commercial establishment are located in a number of municipalities, or where a permanent establishment extends over a number of municipalities, the trade tax in each municipality shall be levied on the part of the amount of the tax which is attributable to them. (2) ¹ In the case of permanent establishments in areas of general interest, the Land Government shall, by means of a decree law, determine who exercises the powers conferred on the municipalities under this Act. ² The share of the continental shelf and of the exclusive economic zone referred to in Article 2 (7) (1) shall be the territory of the common defamation. ³ In the case of the second sentence, the competent national government shall, in the sense of the first sentence, be determined by the appropriate application of Section 22a of the Tax Code. (3) ¹ For premises in the part of a cross-border industrial area not belonging to the Federal Republic of Germany within the meaning of section 2 (7) (2), the municipality is entitled to raise the issue in which the part of the Federal Republic of Germany belonging to the Federal Republic of Germany is cross-border industrial area. ² If the part belonging to the Federal Republic of Germany is located in several municipalities, paragraph 2 shall apply accordingly. Unofficial table of contents

§ 5 Tax debtors

(1) ¹ The debtor is the trader. ² The operator shall be considered to be the owner of the business. ³ If the activity of a private company is commercial operation, the company is liable for the tax. ⁴ Where the trade is in the legal form of a European economic interest grouping established within the scope of Regulation (EEC) No 2137/85 of the Council of 25 July 1985 on the creation of a European Economic Interest Association of interests (EEIG)-(OJ C 327, 1), and by way of derogation from the third sentence, the members of the total debtor are those who are members of the debtor. (2) ¹ If a commercial operation is transferred as a whole to another entrepreer (§ 2 para. 5), the previous entrepre shall be liable to the tax until the date of the transfer. ² The other entrepre is on the tax debtor from that date. Unofficial table of contents

§ 6 Tax base

The taxable amount for the trade tax is the commercial income.

Section II
Measurement of the trade tax

Unofficial table of contents

§ 7 Commercial income

¹ Commercial income is the profit to be determined in accordance with the provisions of the Income Tax Act or the Corporate Tax Law from the commercial establishment, which profit in the determination of the income for the period of the survey period (§ 14). The assessment period shall be taken into account, multiplied and reduced by the amounts specified in § § 8 and 9. ² The profit from the sale or task is also part of the business income.

1.

the holding or partial operation of a joint enterprise;

2.

the proportion of a shareholder who is to be regarded as an entrepre (entreprent) of the holding of a joint enterprise,

3.

the share of a personally liable partner of a limited partnership in shares,

as far as it does not apply to a natural person as a directly involved carrier. ³ The income determined in accordance with Section 5a of the Income Tax Act and the income determined in accordance with Section 8 (1) sentence 3 of the Corporate Tax Law shall be considered as a commercial income in accordance with the first sentence. ⁴ Section 3 (40) and Section 3c (2) of the Income Tax Act shall apply to the determination of the business income of a joint enterprise, to the extent that natural persons, directly or indirectly, over one or more of the following persons In addition, § 8b of the Corporate Tax Law is to be applied. ⁵ In the determination of the commercial income of a capital company to which § 8 (7) sentence 1 no. 2 of the Corporate Tax Law is to be applied, § 8 (9) sentence 1 to 3 of the Corporate Tax Act shall be applied accordingly; one after that shall be applied to the Any negative commercial income resulting from the respective division within the meaning of Section 8 (9) sentence 1 of the Corporate Tax Law shall not be allowed to apply with a positive business income from another category within the meaning of Section 8 (9) sentence 1 of the Corporate Tax Law to be balanced. ⁶ Section 50d (10) of the Income Tax Act shall be applied accordingly in the determination of the business order.

Footnote

(+ + + § 7: For the first application, see: Section 36 (5) + + +)
(+ + + § 7 sentence 6: For application see Section 36 (5) + + +) Unofficial table of contents

§ 8 Invoices

The following amounts shall be added to the profit from commercial enterprise (§ 7), insofar as they have been issued in the determination of the profit:

1.

A quarter of the total

a)

Charges for debt. ² The expenses for the Skonti or economically comparable advantages in connection with the performance of claims made from deliveries and services before the due date also apply to the remuneration. , as well as the discount amounts for the sale of exchange and other monetary claims. ³ To the extent that the object of the sale is a claim from a floating contractual relationship, the difference between the value of the claim from the floating contractual relationship as the parties to the contract at the time of the conclusion of the contract shall be deemed to be the subject of the contract. divestment, and the agreed divestment proceeds as being issued in the determination of profit,

b)

Pensions and permanent burdens. ² Pension payments on the basis of a supply supplement directly granted by the employer shall not be considered to be a permanent burden within the meaning of the first sentence,

c)

Profit share of the silent partner,

d)

a fifth of rental and lease interest rates (including leasing rates) for the use of fixed assets owned by another,

e)

half of the rental and lease interest (including leasing rates) for the use of fixed assets owned by another, and

f)

a quarter of the expenses for the temporary transfer of rights (in particular concessions and licences, with the exception of licences which entitle the exclusive rights of third parties to be derived from them). ² An additional invoice in accordance with the first sentence shall not apply to expenses which, according to Article 25 of the Künstlersozialversicherungsgesetz (Artists ' Social Insurance Act), are the basis for the Künstlersoziallevy (Artists Social Tax),

to the extent that the sum exceeds the sum of EUR 100 000;

2.

(dropped)

3.

(dropped)

4.

the profit shares which have been distributed to personally liable partners of a limited partnership on shares on their deposits not made on the share capital or as remuneration (Tantiems) for the management;

5.

the profit share (dividends) remaining out of the approach pursuant to Section 3 (40) of the Income Tax Act or Section 8b (1) of the Corporate Tax Law (Corporate Tax Law) and the benefits treated as such and received benefits from shares in a corporation, Persons ' association or property fund within the meaning of the Corporate Tax Law, insofar as they do not fulfil the conditions of § 9 (2a) or (7), after deduction of the benefits in economic context with these revenues, references and benefits. Operating expenses, insofar as they are in accordance with Section 3c (2) of the Income Tax Act and Article 8b (5) and (10) of the Corporate Tax Law shall not be taken into account. ² This shall not apply to profit distributions falling within Section 3 (41) (a) of the Income Tax Act;

6.

(dropped)

7.

(dropped)

8.

the shares in the loss of an open or foreign open trading company, a limited partnership or any other company in which the shareholders are to be regarded as a trader (entreprenter) of the commercial establishment;

9.

expenditure within the meaning of Section 9 (1) (2) of the Corporate Income Tax Act;

10.

Loss of profit, which

a)

by the approach of the lower partial value of the share of a body, or

b)

by divestiment or withdrawal of the share of a body or by the dissolution or reduction of the capital of the body

, in so far as the approach of the lower partial value or the other reduction in profits to profit distributions of the corporation by which the commercial income is to be reduced in accordance with § 9 No. 2a, 7 or 8, or the corporate profit-making process of the the body of the body,

11.

(dropped)

12.

foreign taxes, which are deducted in accordance with Section 34c of the Income Tax Act or in accordance with a provision declaring § 34c of the Income Tax Act for the purpose of determining the income, in so far as they are deducted from profits or Profit-making parts which are left out of approach in the determination of the trade yield or are reduced in accordance with § 9.

Footnote

(+ + + § 8: For the first application for the survey period 2008 see Section 36 (5a) + + +) Unofficial table of contents

§ 8a

(dropped) Unofficial table of contents

§ 9 cutbacks

The sum of the profit and the allowance is reduced by

1.

1.2 per cent of the unit value of the property belonging to the enterprise's operating assets and not exempt from the basic tax; the unit value shall be the unit value which shall be at the last date of determination (main setting, continuing write-up, or post-detection date) before the end of the survey period (§ 14). ² In place of the reduction referred to in the first sentence, the application shall be made at the request of undertakings which administer and use exclusively their own property or, in addition to their own property, own capital assets, or who supervise housing structures or single-family homes, Two-family houses or condominiums within the meaning of the First Part of the Housing Act in the revised version published in the Bundesgesetzblatt part III, outline number 403-1, as last amended by Article 28 of the Law of 14. December 1984 (BGBl. 1493), the reduction of the part of the business contract, which is attributable to the management and use of the property's own property. ³ The second sentence shall apply if, in connection with the establishment and disposal of condominiums, partial property shall be established and sold in the sense of the property law and the building shall be used for more than 66 2/3 per cent of residential purposes. ⁴ If a company also supervises residential buildings or houses detached houses, two-family houses or condominities, it is a prerequisite for the application of the sentence 2 that the profit from the administration and use of the property's own property is shall be determined separately. ⁵ The rates 2 and 3 shall not apply,

1.

if the property is used in whole or in part to the commercial establishment of a shareholder or comrade,

1a.

in so far as the commercial income includes remuneration within the meaning of the first sentence of Section 15 (1), first sentence, of the Income Tax Act, which the shareholder is responsible for in the service of the company or for the devotion of loans or loans to the company; or for the transfer of economic goods, with the exception of the release of property. ² The first sentence shall also apply to remuneration which was agreed for the first time before 19 June 2008 if the agreement is substantially amended after that date; or

2.

as far as the trade income is concerned, profit from the revelation of silent reserves from the property which, within three years prior to the revelation of the silent reserves, to a value below the partial value in the operating assets of the covering The commercial establishment is transferred or transferred, and as far as these profits are made up to silent reserves resulting from transfer or transfer.

⁶ A reduction in accordance with the rates 2 and 3 shall be excluded for the part of the business contract which is attributable to capital gains or gains within the meaning of the second sentence of Article 7 (2) and (3);

2.

the shares in the profit of an open or foreign open trading company, a limited partnership or any other company in which the shareholders are to be regarded as a trader (entrepre) of the commercial establishment, if the Thread parts have been set in the determination of the profit. ² The first sentence shall not apply to life and health insurance undertakings; the same shall apply to pension funds;

2a.

the profits from shares in a non-tax-exempt domestic capital company within the meaning of Article 2 (2), a credit or insurance institution of public law, an acquisition and economic cooperative or a Company participation company within the meaning of § 3 No. 23 if the participation at the beginning of the survey period is at least 15 percent of the basic or stock capital and the profit share has been set in the determination of the profit (§ 7). ² If a basic or capital stock does not exist, the participation in the assets, in the case of acquisition and economic cooperatives, is the shareholding in the sum of the business assets. ³ In the direct connection with profit-sharing expenses, the amount of the reduction shall be reduced, to the extent that corresponding investment income is to be taken into consideration; in this respect, § 8 No. 1 shall not apply. ⁴ In accordance with Article 8b (5) of the Corporate Tax Law, non-deductible operating expenses are not profits from shares within the meaning of the first sentence. ⁵ In the case of life and health insurance undertakings, the first sentence shall not apply to profits from shares to be attributed to the investments; the same shall apply to pension funds;

2b.

the profit shares to be added to shares pursuant to section 8 (4) of the commercial income of a limited partnership, if they have been applied in the determination of profit (§ 7);

3.

the part of the business contract of a domestic undertaking which is not covered by a permanent establishment situated in the country. ² In the case of companies which are exclusively responsible for the operation of their own or chartered merchant ships in international traffic, 80 per cent of the trade yield shall be deemed to be from a permanent establishment which is not located within the country. ³ Where an operation is not exclusively the operation of merchant ships in international traffic, 80 per cent of the share of the commercial order which is attributable to the operation of merchant ships in international transport shall be considered to be one of the following: -in this case, it is a condition that this part is determined separately. ⁴ Commercial vessels shall be operated on international transport if their own or chartered merchant ships in the marketing year are primarily for the carriage of persons and goods in the transport with or between foreign ports, within a foreign country. Port, or between a foreign port and the free sea. ⁵ For the purposes of the application of sentences 2 to 4, Section 5a (2) sentence 2 of the Income Tax Act shall apply accordingly;

4.

(dropped)

5.

the donations (donations and membership fees) made from the funds of the commercial establishment for the promotion of tax-privileged purposes within the meaning of § § 52 to 54 of the Tax Code up to a total of 20 percent of the amount of the financial statements according to § 8 Number 9 increased profit from industrial operations (§ 7) or 4 per thousand of the total of the total turnover and the wages and salaries paid in the marketing year. ² A prerequisite for the reduction is that these benefits

a)

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

b)

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

c)

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,

(beneficiaries). 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, within the meaning of the second sentence of sentence 2 (a), are implemented only abroad, a reduction in accordance with the first sentence shall be conditional on natural persons domiciled or habituated in the territory of the Member State concerned in 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 The reduction referred to in the first sentence shall also include membership fees to bodies which promote art and culture in accordance with Article 52 (2) (5) of the Tax Code, in so far as it is not the membership fees referred to in the second sentence of point 2, even if the contributions are not Members are granted benefits. ⁸ If the benefits provided exceed the maximum rates in accordance with the first sentence, the reduction may be made within the limits of the maximum rates set out in the first sentence of the following survey periods. ⁹ In addition to the reduction referred to in the first sentence, individual undertakings and partnerships may, in addition to the reduction referred to in the first sentence, be entitled to a reduction in the assets to be obtained (wealth) of a foundation which satisfies the conditions set out in the sentences 2 to 6. will make up to EUR 1 million in this and in the following nine survey periods. ¹⁰ Donations in the consumable assets of a foundation are not deductible in accordance with sentence 9. ¹¹ The specific amount of the reduction referred to in sentence 9 may be used only once within the ten-year period. ¹² A reduction according to the sentences 1 to 10 is excluded, insofar as the benefits provided are to be applied to Section 8 (3) of the Corporate Tax Law or to the extent to which membership fees are made to bodies that have

1.

the sport (section 52 (2) (21) of the levy system);

2.

cultural activities, which are primarily intended for leisure activities,

3.

hometown and hometown (Section 52 (2) (22) of the Tax Code), or

4.

Purposes within the meaning of Section 52 (2) (23) of the Tax Code

. ¹³ § 10b (3) and (4) sentence 1 as well as § 10d (4) of the Income Tax Act and § 9 (2) sentence 2 to 5 and paragraph 3 sentence 1 of the Corporate Tax Law, as well as the income tax regulations for the deductibility of benefits apply accordingly. ¹⁴ Anyone who intentionally or grossly negligently exposes an incorrect confirmation of donations and membership fees or causes corresponding donations not to be used for the tax-favoured purposes indicated in the confirmation. (Disposition of responsibility), is liable for the lost business tax. ¹⁵ In cases of predisposition, priority shall be given to the beneficiary; the natural persons acting in these cases for the beneficiary of the grant shall be subject only if the lost tax is not in accordance with § 47 of the Tax Code and enforcement measures against the beneficiary are not successful; Section 10b (4) sentence 5 of the Income Tax Act shall apply mutagentily. ¹⁶ The liability amount shall be set at 15 per cent of the donations and shall flow to the municipality responsible for the donation recipient, which shall be determined by the appropriate application of Section 20 of the Tax Code. ¹⁷ The liability amount shall be determined by the liability of the financial office; the authority of the municipality to collect the lost trade tax shall remain unaffected. ¹⁸ Section 184 (3) of the Tax Code shall apply mutatily.

6.

(dropped)

7.

the profits from shares in a capital company with management and head office outside the scope of this law, in whose nominal capital the company has been uninterrupting at least 15 per cent since the beginning of the survey period is (subsidiary) and its gross income relates exclusively or almost exclusively to activities covered by Article 8 (1) (1) to (6) of the External Tax Act and from participations in companies with their nominal capital is directly involved in at least one quarter, if the participations uninterrupted for at least 12 months before the final date of the determination of the profit, and the company proves that:

1.

these companies have management and registered offices in the same State as the subsidiary and relate their gross income exclusively or almost exclusively from the activities covered by Article 8 (1) (1) to (6) of the Foreign Tax Act or

2.

the subsidiary holds the participations in the economic context of its own activities covered by the provisions of paragraph 1 (1) to (6), and the company in which the shareholding consists, its gross income exclusively or almost exclusively; from such activities,

if the profit share has been applied in the determination of the profit (§ 7); this shall also apply to profits from shares in a company which are subject to the conditions laid down in Article 2 of the Directive as referred to in Annex 2 to the Income Tax Act 2011 /96/EU of the Council of 30 November 2011 on the common system of taxation of parent companies and subsidiaries of different Member States (OJ L 376, 27.12.2011, p. 8), does not have a management or head office in the country, and the nominal capital of which the company is involved at least one tenth at the beginning of the survey period. ² The third sentence of Section 9 (2a) shall apply accordingly. ³ The fourth sentence of Section 9 (2a) shall apply accordingly. ⁴ Where a company which, through a subsidiary, is indirectly involved in a capital company with a management and head office outside the scope of this law (grandparent company), at least 15 per cent, in a company Economic year profits from shares in the subsidiary and shaking the grandparent company at a time which falls into that marketing year, profits shall be made to the subsidiary, the same shall apply to the company at the request of the company Part of the profits which it relates to, after its indirect participation in the Company's disbursement of the profit distribution of the grandparent company. ⁵ If, in the marketing year in question, the subsidiary has received, in addition to the profit shares of a grandparent company, other income, the fourth sentence shall apply only to the part of the distribution of the subsidiary, which shall be the ratio of the subsidiary Profit share shall be equal to the sum of these profit shares and of the other income, but at most equal to the amount of these profit shares. ⁶ The application of sentence 4 shall require that:

1.

the grandparent company in the marketing year for which it has made the distribution, its gross income exclusively or almost exclusively from activities covered by section 8 (1) (1) to (6) of the external tax law or from the provisions of the first sentence of 1 1 falling participations; and

2.

the subsidiary is involved in the nominal capital of the grandparent company under the conditions set out in the first sentence.

⁷ The application of the above rules shall require the undertaking to provide all the evidence, in particular:

1.

, by submitting relevant documents, it proves that the subsidiary has its gross income exclusively or almost exclusively from activities covered by section 8 (1) (1) to (6) of the Foreign Tax Act or from the first and second sentences of 1 and 2 in the case of equity investments

2.

, by submitting relevant documents, that the grandparent company shall have its gross income exclusively or almost exclusively from activities covered by section 8 (1) (1) to (6) of the External Tax Act or from the provisions of the first sentence of 1 Shareholdings,

3.

the profit-making profit of the subsidiary or the grandparent company by means of presentation of balance sheets and statements of success; on request, these documents shall be the same as those prescribed or customary in the State of the management or of the seat. To submit the examination note to an officially recognised accounting body or a comparable body. ⁸ In the case of life and health insurance undertakings, the rates 1 to 7 shall not apply to profits from shares attributable to the investments; the same shall apply to pension funds;

8.

profits from shares in a foreign company exempted under an agreement to avoid double taxation under the condition of a minimum share of the trade tax if the holding is at least 15 per cent , and the profit share in the determination of the profit (§ 7) has been set; if a lower minimum level of participation is agreed in an agreement to avoid double taxation, this is the determining factor. ² The third sentence of Section 9 (2a) shall apply accordingly. ³ The fourth sentence of Section 9 (2a) shall apply accordingly. ⁴ In the case of a life and health insurance undertaking, the first sentence shall not apply to profits from shares to which the investments are attributable; the same shall apply to pension funds.

9.

10. (dropped)

Footnote

(+ + + § 9: For application, see Section 36 (6a), (7), (8), 8a, 8b + + +) Unofficial table of contents

§ 10 Measurement of industrial income

(1) The commercial income which has been obtained during the survey period for which the amount of the tax (§ 14) is fixed is determined. (2) Weicht among companies which are obliged to carry books under the provisions of the Commercial Code. the marketing year for which they regularly make financial statements from the calendar year shall be deemed to have been obtained in the period during which the marketing year ends. Unofficial table of contents

§ 10a Trade loss

¹ The relevant commercial income shall be reduced by the amount of EUR 1 million for the purposes of determining the relevant trade yield for the preceding survey periods in accordance with the provisions of § § 7 to 10. where the shortfalls have not been taken into account in the determination of the commercial yield for the previous survey periods. ² The leading commercial income, which surpassed EUR 1 million, is to be reduced by up to 60 per cent by the first sentence of the previous survey periods, which were not taken into account. ³ In the case of the second sentence of section 2 (2), the company shall not be able to reduce the relevant commercial income by any shortfalls resulting from the legally effective conclusion of the profit transfer contract. ⁴ In the case of co-entrepreneurship, the total shortfall resulting from the partnership shall be attributed to the co-entrepreneurs, in accordance with the general profit distribution key resulting from the social contract; Pre-wind parts are not to be taken into account. ⁵ For the deduction of the shortfalls attributed to co-operators, in accordance with the provisions of the first and second sentences, the total amount of the relevant commercial income for the joint enterprise and the maximum amount referred to in the first sentence shall be those of the co-entrepreneurs, in accordance with the to be attributed to the general profit distribution key resulting from the social contract for the deduction year, and no account shall be taken of pre-wined parts. ⁶ The amount of the incorrect amounts which can be presented shall be determined separately. ⁷ Shortfalls are the shortfalls remaining after the reduction in the relevant commercial yield in accordance with the first and second sentences of the survey period. ⁸ In the case of section 2 (5), the other trader may not reduce the relevant commercial income by the shortfalls resulting from the determination of the relevant commercial income of the transferred undertaking. ⁹ § 8 (8) and 9 (5) to (8) of the Corporate Income Tax Act shall apply accordingly. ¹⁰ § 8c of the Corporate Tax Law shall be applied accordingly to the shortfalls; this shall also apply to the shortfall of a co-entrepreneurship, to the extent that this

1.

a body directly or

2.

Co-entrepreneurship, where a body is directly or indirectly involved in one or more partnerships,

is to be expected.

Footnote

(+ + + § 10a sentence 4 and 5: For use, see: Section 36 (9) + + +)
(+ + + § 10a sentence 9 and 9) 10: For use, see Section 36 (9) + + +) Unofficial table of contents

§ 11 Tax measure and tax amount

(1) ¹ The calculation of the trade tax shall be based on a tax measure. ² This is to be determined by applying a percentage (tax measure) to the trade yield. ³ The business income is to be rounded down to a full 100 Euro and

1.

in the case of natural persons and in the case of partnerships, a free amount of EUR 24 500;

2.

in the case of undertakings within the meaning of § 2 (3) and 3 (5), 6, 8, 9, 15, 17, 21, 26, 27, 28 and 29 and in the case of undertakings by legal persons under public law, a free amount of EUR 5 000;

at most, however, at the level of the completed business contract. (2) The tax rate for the commercial income is 3.5 per cent. (3) ¹ The tax rate is reduced to 56 per cent in the case of Hweradvertisers and, according to § 1 (2) (b) and (d) of the Heimarbeitsgesetz, in the revised version published in the Bundesgesetzblatt (Part III), outline number 804-1, most recently published amended by Article 4 of the Law of 13 July 1988 (BGBl. 1034), persons treated as such. ² The same applies to persons treated in accordance with Section 1 (2) (c) of the Law on Home Labour, whose charges (Section 10 (1) of the VAT Act) from the activity directly for the sales market during the survey period do not amount to 25 000 Euros. .

Footnote

(+ + + § 11 para. 2: For the first application for the survey period 2008 see Section 36 (9a) + + +)

Section III

Unofficial table of contents

§ § 12 and 13 (omitted)

Section IV
Tax Measurement Amount

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Section 14 Setting of the amount of tax

¹ The amount of the taxable amount shall be fixed for the period following the expiry of the survey period. ² The survey period is the calendar year. ³ If the trade tax obligation does not exist during the whole calendar year, the period of the period of the tax liability (abbreviated collection period) shall be replaced by the calendar year. Unofficial table of contents

Section 14a Tax declaration

¹ The debtor (§ 5) has, for taxable businesses, a declaration setting the amount of the tax and, in the cases of § 28, a declaration of dismise in accordance with the officially prescribed data record by means of remote data transmission. , ² In order to avoid unreasonable hardship, the financial authority may, on request, waive electronic transmission; in this case, the declaration shall be made in accordance with the officially prescribed form and shall be made by the debtor or by the person referred to in § 34 of the Tax Code shall be subject to the signature of the person designated by the Member State.

Footnote

(+ + + § 14a: For the first application for the survey period 2011 see Section 36 (9b) + + +) Unofficial table of contents

Section 14b Delay surcharge

¹ The congregation shall be granted a delay surcharge pursuant to section 152 of the German Tax Code. ² If a number of municipalities are involved in the trade tax, the delay surcharge of the municipality in which the management is located at the end of the survey period shall be granted. ³ If the management is abroad, the delay surcharge of the municipality is to be found, in which the economically most important permanent establishment is located. ⁴ The rate of delay is not to be applied to the Hebesatz of the municipality. Unofficial table of contents

§ 15 Pauline

Where the income tax or the corporation tax is fixed in a lump sum, the competent authority responsible for the setting may also, in agreement with the Land Government or the authority designated by it, also the amount of the tax in a Set the lump sum.

Section V
Creation, setting and levying of the tax

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§ 16 Hebesatz

(1) The tax is fixed and levied on the basis of the amount of the tax (§ 14) with a percentage (Hebesatz) which is to be determined by the authorized congregation (§ § 4, 35a). (2) The Hebesatz can be used for one calendar year or several calendar years shall be fixed. (3) ¹ The decision on the fixing or amendment of the lifting rate shall be taken by 30 June of a calendar year with effect from the beginning of this calendar year. ² After that date, the decision on the fixing of the lifting set may be taken if the Hebesatz does not exceed the amount of the final fixing. (4) ¹ The Hebesatz must be the same for all companies present in the municipality. ² It amounts to 200 percent if the community did not determine a higher Hebesatz. ³ If the territory of the municipalities is changed, the Land Government or the body designated by it may, for the parts of the area affected by the amendment, allow different lifting rates for a certain period of time. ⁴ In the cases of the third sentence, § § 28 to 34 shall apply with the proviso that the parts of the district of the municipality shall be replaced by different lifting rates to the place of several municipalities. (5) In what proportion the rates for the basic tax of the holdings the agricultural and forestry sector, the basic taxes on land and the trade tax, which must not exceed the maximum rates and the extent to which derogations are permitted with the approval of the municipal authority , a national law is reserved. Unofficial table of contents

§ 17

(dropped) Unofficial table of contents

Section 18 Creation of the tax

The trade tax is created, in so far as these are not advance payments (§ 21), with the end of the survey period for which the fixing is made. Unofficial table of contents

Section 19 Prepayments

(1) ¹ The debtor has to pay advance payments on 15 February, 15 May, 15 August and 15 November. ² Traders whose marketing year is different from the calendar year shall have to pay the advance payments during the marketing year ending in the survey period. ³ The second sentence shall apply only if, after 31 December 1985, the commercial enterprise was established or entered into the tax obligation as a result of the abolition of a basic exemption or, after that date, the marketing year has been subject to a derogation from the calendar year. (2) In principle, each advance payment is one-fourth of the tax which has arenated during the last apportionment. (3) ¹ The municipality can adjust the advance payments of the tax, which is likely to result for the survey period (§ 14). ² The adjustment can be done by the end of the 15th. in the case of a subsequent increase in advance payments, the amount of increase shall be paid within one month of the notification of the advance payment. ³ The tax office can do so by the end of the 15th. for the period following the survey period, the amount of the tax measure which is likely to arise for the purposes of advance payment of the trade tax is fixed. ⁴ To this end, the municipality is bound by the adjustment of the advance payments in accordance with the first and second sentences. (4) In the course of the survey period a business enterprise is newly established or an already existing commercial enterprise is established as a result of the elimination of the In the case of the first-time fixing of the advance payments, paragraph 3 shall apply by analogy to the initial fixing of the advance payment. (5) ¹ The individual advance payment is to be rounded down to the next full amount in euros. ² It shall be fixed only if it is at least 50 euro.

Footnote

(+ + + § 19 (3) sentence 5: For the first application for the survey period 2008, see § 36 (9c) F.20.12.2008 + + +) Unofficial table of contents

Section 20 Accounting of advance payments

(1) The advance payments paid for a survey period (§ 14) shall be credited to the tax liability for that period. (2) If the tax liability is greater than the sum of the advance payments to be charged, the difference shall be: in so far as it corresponds to the advance payments due in the survey period and in accordance with section 19 (3) sentence 2 after the end of the survey period, but not paid in advance, immediately, within one month after the date of the announcement of the tax case payment (final payment). (3) If the tax liability is less than the sum of the prepayments to be charged, the difference shall be offset by offsetting or repayment following the announcement of the tax budget. Unofficial table of contents

Section 21 Origin of advance payments

The advance payments to the trade tax shall be incurred at the beginning of the calendar quarter in which the advance payments are to be paid, or, where the tax liability is not justified until the calendar quarter, with the justification of the tax liability. Unofficial table of contents

§ § 22 to 27 (omitted)

Section VI
Disassembly

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§ 28 General

(1) ¹ If, during the survey period, establishments for the performance of the business have been maintained in several municipalities, the amount of the tax is to be divided into the shares (decommissioning parts) which are to be paid to the individual municipalities. ² This also applies in cases where a permanent establishment has spread over several municipalities, or where a permanent establishment has been transferred from one municipality to another within a survey period. (2) ¹ In the event of disassembly, the municipalities shall not be taken into account in which:

1.

Transport companies merely maintain track systems,

2.

there are only installations which are used for the transmission of solid, liquid or gaseous substances and electrical energy, without the need for them to be delivered there,

3.

Mining companies do not have above-ground facilities in which a commercial activity is unfolded.

4.

(dropped)

² This does not apply if it does not account for any congregation or the amount of the tax measure. Unofficial table of contents

§ 29 Decorating Scale

(1) The cutting scale is

1.

subject to point 2, the ratio in which the sum of the wages paid to the employees employed at all establishments (§ 28) is equal to the wages paid to the employees at the premises of each of the various establishments in the various establishments (Article 28). Community workers have been paid;

2.

in the case of establishments which operate only plants for the production of electricity and other energy sources and heat from wind energy and solar radiation energy,

a)

subject to subparagraph (b) to three-tenths of the ratio referred to in paragraph 1 and to seven tenths of the ratio in which the sum of the taxable assets of the property, with the exception of the operating and business equipment, shall be: the payments made and the installations under construction in all premises (§ 28) are to be found in the various establishments ' operations,

b)

for the collection periods 2014 to 2023 for holdings which exclusively operate plants for the generation of electricity and other energy sources as well as heat from solar radiation energy,

aa)

in the case of the proportion of the amount of the tax measured on new installations within the meaning of the third sentence, three-tenths of the ratio referred to in paragraph 1, and seven tenths of the ratio in which the sum of the taxable estimates of the property, plant and equipment with the exception of the operating and business equipment, the payments made and the investments in construction (relevant property, plant and equipment) in all premises (§ 28), the approach is to be found in the individual premises, and

bb)

the ratio referred to in paragraph 1 for the proportion of the amount of the tax measured for the other installations within the meaning of the second sentence.

² The proportion of the amount of the tax measured on new installations and on other installations shall be determined from the ratio in which:

aa)

the sum of the relevant property, plant and equipment for new installations and

bb)

the sum of the other relevant property assets for the other installations

is the total relevant property of the holding. ³ New plants are plants that were approved after 30 June 2013 to generate electricity and other energy sources as well as heat from solar radiation energy. ⁴ The remaining assets shall comprise the remaining assets of the holding in question.

(2) In the case of the decomposition referred to in paragraph 1, the wages which have been obtained or paid in the premises of the participating municipalities (§ 28) during the survey period (§ 14) are to be used. (3) In the case of the determination of the ratio figures, the To round out wages to a full 1 000 euro.

Footnote

(+ + + § 29: For application, see Section 36 (9d) + + +) Unofficial table of contents

§ 30 Dismantling of multi-communal premises

Where the permanent establishment extends to a number of municipalities, the amount of the tax or the proportion of disassembly shall be divided between the municipalities to which the permanent establishment extends, in accordance with the situation of the local situation, taking into account the general delayeras arising from the presence of the establishment. Unofficial table of contents

§ 31 Concept of working wages for the dismantling

(1) ¹ Subject to paragraphs 2 to 5, wages are subject to remuneration within the meaning of Section 19 (1) (1) of the Income Tax Act, in so far as they are not exempt from income tax by other legislation. ² Surcharges for extra-work and on Sundays, public holidays and night work are without prejudice to income tax treatment on wages. (2) wages paid to persons who have been paid to persons who have been paid for their work are not paid by the wages. (3) In the cases of § 3 nos. 5, 6, 8, 9, 12, 13, 15, 17, 21, 26, 27, 28 and 29, the remuneration of such employees shall not be taken as an approach which is not exclusively or predominantly in the taxable operation or Part of the holding. (4) ¹ One-off compensation calculated on the basis of the profit (e.g. B. Tantiemen, Gratifications) are not to be used. ² The same applies to other remuneration, in so far as it exceeds EUR 50,000 for the individual employee. (5) In the case of companies which are not operated by a legal person, the entrepreneurs (co-operators) operating in the company are a total of EUR 25,000 per year. Unofficial table of contents

Section 32

(dropped) Unofficial table of contents

§ 33 Disformation in special cases

(1) ¹ If the disassembly in accordance with § § 28 to 31 leads to an apparently unreasonable result, it must be dismantled on a scale that takes better account of the actual conditions. ² In the discernment notice, the tax office must point out that in the case of the disassembly sentence 1 has been applied. (2) The municipalities with the tax debtor are informed about the disassembly, the amount of the tax is to be determined in accordance with the agreement. Disassemble. Unofficial table of contents

§ 34 Small amounts

(1) ¹ If the amount of the tax does not exceed the sum of EUR 10, it shall be allocated in full to the municipality in which the management is located. ² If the management is abroad, the amount of the tax is to be allocated to the municipality in which the most economically significant of the premises to be taken into account is situated. (2) ¹ If, although the amount of the taxable amount exceeds the sum of EUR 10, it would, in accordance with the rules laid down in the cutting-off rules, be allocated to a municipality a proportion of not more than EUR 10, this proportion should be allocated to the municipality in which the total amount of the total amount of Executive Management. ² The second sentence of paragraph 1 shall apply accordingly. (3) ¹ If the decision to depart is changed or rectified, but the proportion of the congregation is increased or reduced by no more than EUR 10, the amount of the increase or reduction in the proportion of disintegration of the congregation is to be increased. in which the management is located. ² The second sentence of paragraph 1 shall apply accordingly. Unofficial table of contents

§ 35

(dropped)

Section VII
Trade tax of the tourist industry

Unofficial table of contents

§ 35a

(1) The trade tax is also subject to the travel industry, to the extent that they are operated domestily. (2) ¹ For the purposes of this Act, travel trade business is a commercial establishment whose owner requires a travel trade card in accordance with the regulations of the commercial order and the associated implementing provisions. ² If, within the framework of a single commercial operation, both a standing trade and a travel industry are operated, the holding shall be treated in full as a standing business. (3) The municipality in which the centre is located shall be entitled to lift the (4) In the course of the survey period, where the centre of commercial activity has been transferred from one municipality to another, the tax office shall have the amount of the taxable amount according to the proportion of the total amount of the tax. (calendar months) to the participating municipalities.

Section VIII
Change of the trade tax measure from its own

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§ 35b

(1) ¹ The trade tax assessment certificate or the notice of loss determination shall be repealed or amended by its own authority if the income tax decision, the corporate tax notice or a notice of determination is repealed or amended and the repeal or change the profit from business operations. ² The change in the profit from business operations shall be taken into account in so far as it affects the level of the business income or the profit-making loss of business. ³ Section 171 (10) of the Tax Code shall apply mutadenly. (2) ¹ The tax office responsible for the adoption of the trade tax measure is responsible for the determination of the profit-making loss of trade. ² For the determination of the profit-making loss of trade, the tax bases shall be taken into account in such a way as to determine the amount of the taxable amount for the survey period at the end of which the profit-making loss is determined. , Section 171 (10), Section 175 (1), first sentence, point 1, and Article 351 (2) of the Tax Code and Section 42 of the Rules of the Financial Courts shall apply accordingly. ³ The tax bases may be taken into account in the determination only in so far as a derogation from the provisions of the second sentence, such as the cancellation, amendment or correction of the trade tax measure only in the absence of an impact on the level of the tax measure. shall be subject to a tax measure to be determined. ⁴ The period of notice shall not expire before the period of notice for the survey period has expired, at the conclusion of which the deductible industrial loss is to be determined separately; Section 181 (5) of the Tax Code shall be applied only if the the competent financial authority has made the determination of the profit-making loss in breach of the contract subject to an undue diversion of the contract.

Footnote

(+ + + § 35b (2): For application, see Section 36 (10) + + +)

Section IX
Implementation

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§ 35c authorization

(1) The Federal Government is authorized, with the consent of the Federal Council

1.

on the implementation of the Trade Tax Act (Gewerbesteuergesetz)

a)

on the delimitation of tax liability,

b)

on the determination of the business contract,

c)

on the fixing of the amounts of the tax, in so far as this is necessary in order to ensure the regularity of taxation and to avoid the inability of hardship in cases of hardship,

d)

on the breakdown of the amount of the tax,

e)

on the delivery of tax returns, taking into account allowances and free limits;

2.

Legislation to be adopted by law

a)

the 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 tax exemption of the recipients of a State lottery,

d)

on the tax exemption for certain smaller insurance associations on reciprocity within the meaning of Section 53 of the Insurance Supervision Act, if they are exempt from corporate income tax,

e)

on the limitation of the calculation of charges for debt and amounts equal to them (Article 8 (1) (a)) in the case of credit institutions according to the ratio of the equity to parts of the assets and in the case of commercial undertakings which have been shown to be acquire, directly or indirectly, credit or credit risks incurred by a credit institution or a commercial establishment, as referred to in Article 3 (2), from banking transactions, and debt securities to refinance the purchase price for the acquisition; of such loans or for the refinancing of risk-taking measures issue collateral,

f)

on the restriction of the payment of charges for debt and amounts treated as such (Article 8 (1) (a))

aa)

financial services institutions in so far as they make financial services within the meaning of the second sentence of Article 1 (1a) of the Banking Act;

bb)

Payment institutions in so far as they provide payment services within the meaning of Article 1 (2) (2) (c) and (6) of the Payment Services Supervision Act.

² The requirement for the implementation of the first sentence is that at least 50 per cent of the turnover of the financial services institution shall be accounted for by financial services and the payment institution's turnover shall be at least 50 per cent on payment services,

g)

on the fixing of the number of pre-payment dates.

(2) The Federal Ministry of Finance is authorized to disclose the texts of this Act and of the legal regulations enacted in accordance with this Act, in the version in force in each case, with a new date and in new paragraph order. , and in doing so, eliminate inconsistencies in the wording.

Footnote

(+ + + § 35c: For application see Section 36 (10a) + + +)

Section X
Final provisions

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Section 36 Time field

(1) The above version of this Act shall apply for the first time for the survey period of 2015, unless otherwise specified in paragraph 2. (2) ¹ § 3 (2) for the Hamburgische Investitions-und Förderbank is to be applied for the first time for the survey period 2013. ² The tax exemption in accordance with § 3 number 2 in the version valid until 30 July 2014 is to be applied for the Hamburgische Wohnungsbaucreditanstalt last time for the survey period 2013. ³ Section 3, point 31, in the version valid on 31 December 2014, applies for the first time for the survey period 2014. Unofficial table of contents

Section 37

(dropped)