Investment allowance law 1999 (InvZulG 1999)

Unofficial table of contents

InvZulG 1999

Date of completion: 18.08.1997

Full quote:

" Investment Allowances Act 1999 in the version of the Notice of 11. October 2002 (BGBl. 4034), as last amended by Article 6 of the Law of 21 December 2004 (BGBl I). I p. 3603).

Status:	New by Bek. v. 11.10.2002 I 4034;
	Last amended by Art. 6 G v. 21.12.2004 I 3603

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.1.1999 + + +) 

  

The G was decided by the Bundestag as Art. 1 G v. 18.8.1997 I 2070 with the consent of the Bundesrat. It's gem. Article 5 (1) of this Act, on 1 January 1999, § 2, entered into force on 1 January 1999 after the Commission of the European Community was approved; cf. Bek. v. 22.5.2001 I 984. Unofficial table of contents

§ 1 Eligibility, assisted area

(1) taxable persons within the meaning of the Income Tax Act and the Corporate Tax Act, which make investments in the territory of the assisted area in the sense of § § 2 to 4, are entitled to an investment allowance, insofar as they are not in accordance with § 5 (1) No. 1 to 9 and 11 to 22 of the corporate tax law are exempt from corporate income tax. In the case of partnerships and communities which make investments in the sense of § § 2 to 3a, the company or the community acts as a claimant in the place of the taxable person. (2) The assisted areas are the Länder. Berlin, Brandenburg, Mecklenburg-Western Pomerania, Saxony, Saxony-Anhalt and Thuringia according to the territory of the 3. October 1990. In the case of investments in the sense of § § 3 to 4, the funding area does not belong to the part of the Land Berlin, in which the Basic Law before the 3. October 1990. Unofficial table of contents

§ 2 Operating investments

(1) Beneficiary investments are the purchase and manufacture of new, removable fixed assets of fixed assets, which are at least five years after their acquisition or production (five-year period)

1.

are part of the assets of an establishment or a permanent establishment in the assisted area,

2.

remain in a permanent establishment in the assisted area,

3.

in every year to no more than 10 of the hundred are used privately and

4.

satisfy the conditions set out in paragraph 2.

Low-value economic goods are not favored within the meaning of Section 6 (2) of the Income Tax Act, aircraft and passenger cars. Where the normal useful life of the beneficiary is less than five years, this period of use shall be replaced by the period of five years. (2) Beneficiaries shall be the following movable assets:

1.

Economic goods which remain in the manufacturing sector or in production-related services during the five-year period. Companies in the production-related services are the following companies:

a)

data processing and data bases,

b)

Research and development enterprises,

c)

companies of market and opinion research,

d)

Engineering offices for overall structural engineering planning,

e)

engineering offices for technical planning,

f)

offices for industry design,

g)

Establishments in the technical, physical and chemical analysis,

h)

Establishments of advertising and

i)

Holdings of the photographic business.

Where a holding has operations in the assisted area and outside the assisted area, the entire premises in the assisted area shall be considered to be an establishment for the classification of the holding in the manufacturing sector;

2.

Economic goods which, during the five-year period, exclusively serve small and medium-sized enterprises in the craft sector. Craft enterprises are the trades registered in the craft trades or in the directory of craft-like establishments. Small and medium-sized enterprises are establishments which do not employ more than 250 employees in a current employment relationship, which relate to working wages or short-time workers ' allowances;

3.

Economic goods which, during the five-year period, remain in small and medium-sized enterprises in the wholesale or retail trade and in the premises of wholesale or retail trade in the inner cities. Small and medium-sized enterprises are establishments which employ no more than 50 employees in a current employment relationship, which relate to working wages or short-time workers ' money. A permanent establishment is located in the city centre if the claimant proves, by means of a certificate from the competent municipal authority, that the establishment is not located in an area covered by the development plan or other urban development projects. Statutes as industrial area, industrial estate or as a special area within the meaning of § 11 para. 3 of the Baunutzungsverordnung (Baunutzungsverordnung) are set or in which, on the basis of an order decision, corresponding dislocations are to be made or that on the basis of the development of the closer environment corresponds to one of these areas.

Points 1 to 3 shall apply only to the extent that eligibility for eligibility is not excluded in the sensitive sectors listed in Appendix 1 to this Act. The Federal Ministry of Finance is authorized, in order to implement the legislation adopted by the institutions of the European Communities, the list of sensitive sectors within the meaning of the second sentence of section 2 (2) (Appendix 1 to this Act), in which: the European Commission has excluded all or part of the eligibility of funding by means of a legal regulation with the consent of the Federal Council. (3) Beneficiaries of investments are the acquisition of new buildings, condominies, in the part of the dough Standing rooms and other parts of the building, the self-employed (buildings), until the end of completion and the manufacture of new buildings, where the buildings are at least five years after the date of purchase or manufacture of the buildings

1.

in the operation of the processing industry or in the operation of the production-related services within the meaning of paragraph 2 (1),

2.

in a small and medium-scale operation of the craft referred to in paragraph 2 (2), or

3.

in a small and medium-sized enterprise of wholesale or retail trade and in a business premises of wholesale or retail trade in the city centre within the meaning of paragraph 2 (3)

shall be used and as far as initial investment is concerned. In the case of purchase, the first sentence may be applied only if no investment allowance has been made available for the building. The second sentence of paragraph 2 shall apply accordingly. (4) Investment shall be encouraged if it is the beneficiary after 31 December 1998; and

1.

for investments within the meaning of paragraph 2 (1) and (3) (1) before 1 January 2005,

2.

in the case of investments referred to in paragraph 2 (2) and (3) and (3) (3) and (3) before 1 January 2002

. Sentence 1 shall apply only to investments which have been initiated after 24 August 1997. Investments are started at the time when the assets have been ordered or started to be produced. Investments shall be completed at the time when the assets have been purchased or produced. Buildings shall be deemed to have been ordered at the time of their acquisition of a legally binding contract or an act of the same nature. The beginning of manufacture shall apply to buildings requiring a building permit, the date on which the application is lodged; in the case of buildings which are free of construction, for which the building documents are to be submitted, the date in which the building licence is to be submitted; Construction documents shall be submitted. Investments are completed at the time when economic goods have been purchased or manufactured. (5) The basis for the investment allowance is the sum of the cost of acquisition and production in the marketing year, or The beneficiary investments shall be completed in a calendar year in so far as they exceed the payments made before 1 January 1999 at the cost of acquisition and the cost of the production of part-production costs. The tax base may include the payments made in the marketing year or calendar year at acquisition costs and partial production costs incurred. In the cases referred to in the second sentence, the cost of acquisition or production of the capital goods may be taken into account in the marketing year or calendar year of the purchase or production of the assets, in so far as the investment allowance is to be measured. Payments or part-production costs exceed. § 7a (2) sentence 3 to 5 of the Income Tax Law applies accordingly. (6) The investment allowance is

1.

10 of the hundred of the basis of assessment for initial investment which the claimant has begun before 1 January 2000;

2.

12.5 from the hundred of the basis of assessment for initial investments which the claimant has begun after 31 December 1999,

3.

15 of the hundred of the basis of assessment for initial investment which the beneficiary has commenced after 31 December 2000, in the case of investments in premises located in the peripheral area of Annex 2 to this Act,

4.

5 of the hundred of the tax base for other investments, if it closes off the claimant before 1 January 2002.

(7) The investment allowance shall be increased for the part of the basis of assessment which is attributable to investments within the meaning of paragraph 2 (1) if the assets remain in establishments not exceeding 250 during the five-year period. employed persons in a current employment relationship, which relate to working wage or short-time work, to

1.

20 of the hundred for initial investments which the claimer has started before 1 January 2000,

2.

25 of the hundred for initial investments which the beneficiary has started after 31 December 1999,

3.

27.5% of the hundred for initial investments which the beneficiary has started after 31 December 2000, in the case of investments in premises in the peripheral area of Annex 2 to this Act,

4.

10 of the hundred for other investments, if it closes the claimer before 1 January 2002. If the beneficiaries exclude these investments after 31 December 2001 and before 1 January 2005, the investment allowance shall be 5 of the hundred.

(8) Initial investment shall be the purchase or manufacture of economic goods which shall serve one of the following operations:

1.

Establishment of a new plant,

2.

Extension of an existing plant,

3.

fundamental changes in a product or production process of an existing establishment or an existing plant or

4.

Takeover of an establishment which has been closed or would have been closed if the holding had not been taken over.

Unofficial table of contents

§ 3 Modernisation measures for residential buildings and new buildings in the local area

(1) Beneficiary investments are:

1.

subsequent manufacturing of buildings which have been completed before 1 January 1991,

2.

the purchase of buildings which have been completed before 1 January 1991, to the extent that post-production operations have been carried out after the legally effective conclusion of the compulsory contract or equivalent acts, and

3.

conservation work on buildings which have been completed before 1 January 1991;

as far as the buildings are used for residential purposes at least five years after the end of the post-production work or the maintenance work of the release,

4.

the acquisition of new buildings by the end of the year of completion and the manufacture of new buildings,

a)

as far as the buildings are used for residential purposes at least five years after they have been created or produced for the purpose of being paid for the purpose, and

b)

if the beneficiary proves, by means of a certificate from the competent municipal authority, that the building at the time of purchase or manufacture is in a formally defined redevelopment area, in accordance with the construction code, a formal , or in an area fixed by the development plan as a core area within the meaning of Section 7 of the Baunning Regulation, or which is based on the construction of the land-use plan, or in an area defined by the Federal Law on the Preservation of the in the vicinity of this area.

Sentence 1 (1) and (2) can only be applied if the claimant and in the case of the acquirer are not entitled to increased dislocations for the production work. In the case of purchase, the first sentence may be applied only if no other claimer for the building is entitled to investment allowance. In the case of subsequent manufacturing operations within the meaning of the first and second sentence of sentence 1 and in the case of the manufacture referred to in the first sentence of sentence 1, the first sentence may be applied only if, in the case of the divestment of the acquirer for the building, no special depreciation has been made in the case of the building (2) The investment is encouraged if it is the beneficiary after 31 December 1998; and

1.

for investments within the meaning of paragraph 1 (1) to (3) before 1 January 2005,

2.

for investments within the meaning of paragraph 1 (4) before 1 January 2002

. Investments within the meaning of paragraph 1 (1) to (3) shall be completed at the time when the subsequent manufacturing operations or the conservation work have been completed. Investment within the meaning of paragraph 1 (4) shall be completed at the time when the buildings have been purchased or manufactured. (3) The basis for the investment allowance is the sum of the sum of the sum of EUR 2,556. Acquisition and production costs and maintenance expenses of the beneficiary investments completed in the calendar year, in so far as they cover the payments made before 1 January 1999, at acquisition costs, and in the case of payments on the basis of maintenance costs and incurred part-production costs. However, the tax base does not include:

1.

in the case of investments referred to in paragraph 1 (1) and (3), the costs of subsequent production and the maintenance costs, in so far as they exceed EUR 614 per square metre of living space in the period from 1999 to 2004. In the case of investments within the meaning of paragraph 1, which the beneficiary has commenced after 31 December 2001, or where he/she is the object in the case of acquisition on the basis of a compulsory legal obligation after 31 December 2001 The subsequent production costs and the conservation expenses shall only be part of the tax base, insofar as the total cost of the contract or equivalent legal acts is 50 euros per square metre of living space in the years 2002 to 2004. . In the latter cases, the amount of EUR 2.556 is not to be taken into account. In the case of post-production or conservation work, several parts of the buildings which are self-employed are the ex post production costs and maintenance costs according to the ratio of the useful areas to the Divide the parts of the building to the extent that it is not possible to allocate them directly. In the case of investments within the meaning of paragraph 1 (2), the provisions of sentences 1 to 4 shall apply, with the proviso that the cost of the subsequent production costs shall be replaced by the cost of the subsequent manufacturing process in the sense of the Paragraph 1 (2) is deleted;

2.

in the case of investments referred to in paragraph 1 (4), the cost of acquisition or production, to the extent that they exceed EUR 2,045 per square metre of the living area of the building.

Section 2 (5) sentences 2 to 4 shall apply accordingly. Payments made in the calendar year may be included in the tax base on the basis of maintenance expenses. The commencement of subsequent manufacturing operations or maintenance work shall be deemed to be the date on which a building permit is required, the date on which the application for construction is made; in the case of construction-approval-free works for which the construction permit is to be carried out. The documents must be submitted, the date in which the documents are submitted. (4) The investment allowance shall be

1.

15 of the hundred for the part of the tax base which is attributable to investments within the meaning of paragraph 1 (1) to (3); and

2.

10 of the hundred for the part of the tax base, which shall be accounted for by investments within the meaning of paragraph 1 (4).

Unofficial table of contents

§ 3a Increased investment allowance for modernising measures in residential buildings in the local area

(1) Beneficiary investments are:

1.

post-production work on buildings completed before 1 January 1949,

2.

the purchase of buildings which have been completed before 1 January 1949, to the extent that subsequent manufacturing operations have been carried out after the legally effective conclusion of the compulsory contract or equivalent acts, and

3.

conservation work on buildings which have been completed before 1 January 1949,

if the beneficiary proves, by means of a certificate issued by the competent municipal authority, that the building is formally established at the time of the acquisition or termination of the subsequent manufacturing operations and the maintenance work Sanation area according to the building code, a formally defined conservation area according to § 172 (1) sentence 1 no. 1 of the building code or in an area which is defined by the development plan as a core area within the meaning of § 7 of the Baunutzungsverordnung or which, due to the development of the closer environment, is Area. The first sentence shall apply to buildings which have been completed after 31 December 1948 and before 1 January 1960, if the claimer proves, by means of a certificate issued by the national law of the monument, that the Building or a building part according to the national regulations is a building monument. Sentences 1 and 2 may only be applied to the extent that the buildings serve for residential purposes at least five years after the end of the post-production work or the maintenance work of the charges. Sentences 1 and 2 can only be used if no investment allowance according to § 3 is used for the subsequent manufacturing or maintenance work. (2) Investments within the meaning of paragraph 1 shall be encouraged if, in the case of subsequent manufacturing or conservation work, the claimant has begun work after 31 December 2001 or, in the case of the acquisition, has acquired the object on the basis of an obligatory contract or act of the same law which has been concluded legally after 31 December 2001. The commencement of subsequent manufacturing operations or maintenance work shall be deemed to be the date on which a building permit is required, the date on which the application for construction is made; in the case of construction-approval-free works for which the construction permit is to be carried out. The documents must be submitted, the date in which the building documents are submitted. (3) The investment shall be encouraged if it closes off the claimer before 1 January 2005. The second sentence of Article 3 (2) applies accordingly. (4) The basis for the investment allowance shall be the sum of the cost of acquisition and production and the conservation expenses of the beneficiary investments completed in the calendar year. In the case of investments referred to in paragraph 1 (1) and (3), the costs of subsequent production and maintenance costs shall be limited to the basis of assessment only, in so far as it is 50 euro per square metre of living space in the years 2002 to 2004. and do not exceed 1,200 euros per square meter of living space. In the case of post-production or conservation work, several parts of the building which are self-employed are the ex-post production costs and maintenance costs in accordance with the ratio of the useful areas to the parts of the building, to the extent that an immediate allocation is not possible. In the case of investments within the meaning of paragraph 1 (2), the provisions of sentences 2 and 3 shall apply with the proviso that the cost of the subsequent production costs shall be replaced by the cost of the subsequent manufacturing operations in the sense of the Paragraph 1 (2) shall be deleted. Section 2 (5) sentences 2 to 4 shall apply accordingly. In the tax base, the payments made in the calendar year can be included in the maintenance costs. (5) The investment allowance amounts to 22 of the hundred of the tax base. Unofficial table of contents

§ 4 Modernisation measures for home-owned homes in their own home

(1) Beneficiaries are manufacturing and maintenance work on an apartment in their own home or in their own condominig, if:

1.

the house or condomitic flat has been completed before 1 January 1991;

2.

the claimer carries out the work after 31 December 1998 and before 1 January 2002; and

3.

the dwelling at the time of the termination of the work serves own residential purposes. An apartment also serves its own residential purposes, insofar as it is provided free of charge to a family member within the meaning of § 15 of the German Tax Code for residential purposes.

(2) The basis of assessment shall be the payments made after 31 December 1998 in the calendar year for the benefit of the work, in so far as they exceed the amount of 2,556 euros. The tax base does not include expenses for an apartment, as far as the expenses are

1.

the operating costs or advertising costs,

2.

have been included in the tax base in accordance with § 10e or § 10f of the Income Tax Act or under the Eigenheimzulagengesetz, or have been deducted pursuant to § 10e paragraph 6 or § 10i of the Income Tax Act and

3.

in the years 1999 to 2001, EUR 20.452. In the case of a share in the dwelling, the tax base does not include expenses which exceed the corresponding part of 20,452 euros. The amount according to sentences 1 and 2 shall be reduced by the expenses for which the claimer has deducted a deductible amount in accordance with § 7 of the Support Area Act.

(3) The investment allowance is 15 of the hundred of the tax base. Unofficial table of contents

Section 5 Application for investment allowance

(1) Spouses who are jointly owned by an apartment may jointly apply for the investment allowance in accordance with § 4 if, in the year for which the application is made, the conditions of Section 26 (1) of the Income Tax Act are in advance (2) The application must be made to the tax office responsible for the taxing of the claiment according to the income. If a company or a community is entitled to a claim, the application must be submitted to the tax office, which is responsible for the uniform and separate determination of the income. (3) The application must be submitted in accordance with the official form and to sign it by the claimant. The application shall specify the investments for which an investment supplement is claimed to be so precise that it is possible to establish it in the event of an inspection. Unofficial table of contents

Section 5a Separate determination

If the income earned in an establishment within the meaning of § 2 is determined separately in accordance with Article 180 (1) (2) (b) of the Tax Code, the basis of assessment and the percentage of the investment allowance for assets which are fixed to the fixed assets shall be the basis of the tax. of this holding shall be determined separately from the tax office responsible for the separate determination. The information required for the determination shall be included in the application in accordance with Section 5 (3). Unofficial table of contents

Section 6 Application of the levy system, setting and disbursals

(1) The provisions of the Tax Code applicable to tax allowances shall apply accordingly. This does not apply to § 163 of the Tax Code. In public-law disputes concerning the administrative acts of the financial authorities arising under this Act, the financial law is in breach of the administrative law. (2) The investment allowance is at the end of the marketing year or calendar year. If spouses apply for the investment allowance in accordance with section 5 (1) jointly, the investment allowance must be fixed together. The investment allowance for investments belonging to an investment project which is subject to the notification requirements under the multisectoral framework for regional aid for larger investment projects of 16 December 1997 (OJ 1997 L 327, p. EC 1998 No 7), as last amended by the Communication from the Commission to the Member States of 11 August 2001 (OJ C 107, 30.4.2001, p. EC No 16), it is only necessary to establish that the European Commission has set the maximum aid intensity. The investment allowance for investments belonging to an investment project which is subject to the conditions of notification under the Multisectoral Framework for Regional Aid for Large Investment Projects of 13 February 2002 (OJ L 327, 22.11.2002, p. EC No 8), as amended by the Commission communication of 1 November 2003 (OJ C 327, 28.11.2003, p. EU No 3), in cases where a single notification is required in this case, it shall not be established until after approval by the European Commission. The Federal Ministry of Finance is authorized to regulate, by means of a regulation with the consent of the Federal Council, further individual notification obligations arising from the legislation adopted by the institutions of the European Communities . The investment allowance shall be submitted to the European Commission for approval and shall be fixed only after its approval, if it is intended for undertakings which:

1.

No small enterprises within the meaning of the recommendation of the European Commission of 3 April 1996 concerning the definition of small and medium-sized enterprises (OJ L 327, 30.4.1996, p EC No 4), replaced by the Commission Recommendation of 6 May 2003 on the definition of micro-enterprises and small and medium-sized enterprises (OJ L 107, 30.4.2003, p. EU No 36),

2.

as a company in difficulty restructuring aid within the meaning of the 'Community guidelines on state aid for rescuing and restructuring firms in difficulty' of 1. October 2004 (OJ C 327, EU No C 244 p. 2), and

3.

are in the restructuring phase. The restructuring phase begins with the approval of the restructuring plan as defined in the 'Community guidelines on state aid for rescuing and restructuring firms in difficulty' and ends with the full Implementation of the restructuring plan.

(3) The investment supplement shall be paid within one month of the announcement of the date of receipt from income tax or corporate income tax. Unofficial table of contents

§ 7 Return of the request for repayment

If the decision on the investment allowance has been cancelled or changed to the benefit of the claimer, the repayment claim under section 238 of the tax order is the date of payment of the investment allowance, in the cases of § 175 para. 1 sentence 1, point 2, of the tax order from the date of the occurrence of the retroactive event to be galvaniced. The period of notice shall begin at the end of the calendar year in which the communication has been repealed or amended. Unofficial table of contents

§ 8 prosecution of criminal offences

In the case of the prosecution of an offence pursuant to Articles 263 and 264 of the Criminal Code relating to the investment allowance and the promotion of a person who has committed such a criminal offence, the provisions of the Tax Code shall apply to the person responsible for the prosecution of such a criminal offence. Prosecution of tax offences accordingly. Unofficial table of contents

Section 9 Tax treatment of the investment allowance

The investment allowance is not part of the income tax income tax. It does not reduce the cost of the tax and the costs of production and not the maintenance costs. Unofficial table of contents

§ 10 Scope

(1) (omitted) (2) § 2 is in the part of the Land Berlin, in which the Basic Law already before the 3. (3) § 2 is in the part of the Land of Berlin, in which the Basic Law does not exist before the 3. (Berlin-Ost) and in the municipalities of the Land of Brandenburg, which belong to the labour market region Berlin under Appendix 3 to this Act, only to be applied,

1.

in the case of initial investment, or

2.

in the case of other investments which the claimer concludes before 1 January 2000.

(4) For initial investments in premises in the Land of Berlin and in the municipalities of the Land of Brandenburg, which belong to the labour market region Berlin under Appendix 3 to this Act, the provisions of section 2 (7) No. 2 shall apply with the proviso that the investment supplement 20 of the A hundred. (4a) § 2 para. 1, 2 sentence 1 and paragraph 7 in the version of the law of 22 December 1999 (BGBl. 2601) shall apply in the case of investments which the beneficiary has begun before 1 January 2000, with the proviso that a three-year period shall be replaced by the date of the five-year period. Point 5 of Appendix 1 to § 2 para. 2 sentence 2 in the version of the Law of 20 December 2000 (BGBl. (5) § 3 (3) sentence 1 and 2 Nos. 1 and 2 and § 4 (2) sentence 1 and 2 no. 3 sentence 1 and 2 as amended by the Law of 19 December 2000 (BGBl. 1790) for the first time, the investment allowance for the calendar year 2002 is to be applied. (6) § 5a is to be applied for the first time to investment allowances applied for after 31 December 1999. (7) § 6 para. 2 Sentence 6 shall apply in the case of investments which have been initiated after 30 June 2000. (8) Section 6 (2) sentence 4, as amended by the Law of 15 December 2003 (BGBl. 2645) shall apply in the case of investments which have been started after 31 December 2003. Section 2 (6) and (7) shall apply only to the extent to which the multi-sectoral regional aid framework of 13 February 2002 applies only in so far as the regional aid ceiling applicable in each case by the granting of Investment allowances shall not be exceeded. (9) Number 1 of Appendix 1 to this Act, as amended by the Law of 15 December 2003 (BGBl. 2645) shall apply in the case of investments commenced after 23 July 2002. (10) Points 3 and 4 of Appendix 1 to this Act, as amended by the Law of 15 December 2003 (BGBl. 2645) shall apply in the case of investments which have been started after 31 December 2002. In the case of investments in the motor vehicle industry which have been started after that date and to which the multi-sectoral regional aid framework of 13 February 2002 is to be applied, Article 2 (6) and (7) shall apply only in so far as the respective state aid scheme is shall not be exceeded by the granting of investment allowances. (11) Point 6 of Appendix 1 to this Act as amended by the Law of 15 December 2003 (BGBl. 2645) should be applied in the case of investments which have been started after 30 June 2001. Unofficial table of contents

§ 11 authorizing

The Federal Ministry of Finance is authorized to make the text of this law known in its current version with a new date. Unofficial table of contents

Appendix 1 (to § 2 para. 2 sentence 2)

Source of the original text: BGBl. I 2004, 3328 Sensible sectors are:

1.

Steel industry (Multisectoral regional aid framework of 13 February 2002, as amended by the Commission communication of 1 November 2003, OJ L 327, 28.12.2003, p. EU No OJ C 263, p. 3, in conjunction with Annex B),

2.

Shipbuilding (Commission communication entitled 'Framework provisions on aid to shipbuilding', OJ C 327, 30.4.2004, p. EU No 11 of 30 December 2003, as amended by the corrigendum of 30 April 2004, OJ C 327, 30.12.2004, p. EU No C 104 p. 71),

3.

Motor vehicle industry (Multisectoral regional aid framework of 13 February 2002, as amended by the Commission communication of 1 November 2003, OJ L 327, 28.12.2003, p. EU No OJ C 263, p. 3, in conjunction with Annex C),

4.

Synthetic fibres industry (Multisectoral regional aid framework of 13 February 2002, as amended by the Commission communication of 1 November 2003, OJ L 327, 28.12.2003, p. EU No OJ C 263, p. 3, in conjunction with Annex D),

5.

Agriculture sector (Community framework for State aid in the agricultural sector, OJ C 327, 28.4.2002 EC No 2 of 1 February 2000),

6.

Fisheries and aquaculture sector (Guidelines for the examination of national aids in the fisheries and aquaculture sector of 20 January 2001, OJ C 327, 30.4.2001, p. EC No OJ C 19 p. 7), and

7.

Transport sector (Council Regulation (EEC) No 1107/70 of 4 June 1970 on aid for transport by rail, road and inland waterway, OJ L 327, 31.12.1970, p. EC No 1), as amended by Council Regulation (EC) No 543/97 of 17 March 1997, OJ 1997 L 130, p. 1. EC No 6, Communication from the Commission "Community Guidelines on State aid to maritime transport", OJ L 327, 28.1.2002, p. EU No 3 of 17 January 2004, and the application of Articles 92 and 93 of the EC Treaty and Article 61 of the EEA Agreement to State aid in the air transport sector, OJ L 206, 22.7.2004, p. EC No OJ C 350 p. 5 of 10 December 1994).

Unofficial table of contents

Annex 2 (to § 2 (6) (3) and (7) (3))

Source of the original text: BGBl. I 2002, 4041;
with regard to of the individual amendments. According to the area of 1 January 2001, the following counties and towns and cities are located at the edge of the border area:
In the state of Mecklenburg-Vorpommern:
District of Ostvorpommern, county Uecker-Randow, county-free town of Greifswald, county of Rügen, district Nordvorpommern, district-free town Stralsund,
in the state of Brandenburg:
County of Uckermark, county of Barnim (with the exception of the municipalities of Ahrensfelde, Basdorf, Stadt Bernau, Blumberg, Börnicke, Eiche, Hirschfelde, Klosterfelde, Krummensee, Ladeburg, Lanke, Lindenberg, Lobetal, Mehrow, Prenden, Rüdnitz, Schönerlinde, Schönfeld, Schönow, Schönwalde, Schwanebeck, Seefeld, Stolzenhagen (Amt Wandlitz), Tiefensee, Wandlitz, Weesow, Stadt Werneuchen, Willmersdorf, Zepernick), rural district Märkisch-Oderland (with the exception of the municipalities of Altlandsberg, Bruchmühle, Buchholz, Dahlwitz-Hoppegarten, Fredersdorf-Vogelsdorf, Gielsdorf, Hennickendorf, Herzfelde, Hönow, Lichtenow, Münchehofe, Neuenhagen bei Berlin, Petershagen/Eggersdorf, Rüdersdorf near Berlin, Wesendahl), Landkreis Oder-Spree (with the exception of the municipalities of Braunsdorf, Stadt Erkner, Gosen, Grünheide (Mark), Hangelsberg, Hartmannsdorf, Kagel, Kienbaum, Markgrafpieske, Mönchwinkel, Neu Zittau, Rauen, Schöneiche bei Berlin, Spreeau, Spreenhagen, Woltersdorf), Landkreis Spree-Neisse, kreisfreie Stadt Frankfurt (Oder), kreisfreie Stadt Cottbus,
in the Free State of Saxony:
County-free town of Görlitz, county of Lower Silesian Oberlausitzkreis, district Löbau-Zittau, county Kamenz, district Bautzen, district town Hoyerswerda, county Vogtlandkreis, county-free town Plauen, district Aue-Schwarzenberg, county Annaberg, District of MittelErzgebirge, District of Freiberg, District of Weißeritzkreis, District of Saxon Switzerland, District of Zwickauer Land, District of Zwickau, District of Stollberg, District of Chemnitz, District of Mittweida, District Meissen, district-free city of Dresden,
in the Free State of Thuringia:
District Saale-Orla-Kreis, district Greiz. Unofficial table of contents

Annex 3 (to § 10 (3) and (4))

Source of the original text: BGBl. I 4042-4043;
with regard to of the individual amendments. Footnote The labor market region of Berlin is the state of Berlin and the following municipalities and cities of the federal state of Brandenburg, according to the territorial status of 1 January 1999:
In the county of Barnim:
Ahrensfelde, Basdorf, Stadt Bernau, Blumberg, Börnicke, Eiche, Hirschfelde, Klosterfelde, Krummensee, Ladeburg, Lanke, Lindenberg, Lobetal, Mehrow, Prenden, Rüdnitz, Schönerlinde, Schönfeld, Schönow, Schönwalde, Schwanebeck, Seefeld, Stolzenhagen (Amt) Wandlitz), Tiefensee, Wandlitz, Weesow, Stadt Werneuchen, Willmersdorf, Zepernick;
in the district Dahme-Spreewald:
Lake Bestensee, Bindow, Blossin, Brusendorf, Dannenreich, Diepensee, Dolgenbrodt, Eichwalde, Friedersdorf, Gallun, Gräbendorf, Großziethen, Gussow, Kablow, Kiekebusch, Kolberg, Stadt Königs Wusterhausen, Stadt Mittenwalde, Motzen, Niederlehme, Pätz, Prieros, Ragow, Schenkendorf, Schönefeld, Schulzendorf, Selchow, Senzig, Strealtogether, Telz, Töpchin, Waltersdorf (Amt Schönefeld), Waßmannsdorf, Wernsdorf, Wildau, Wolzig, Zeesen, Zernsdorf, Zeuthen,
in the district of Havelland:
Mountains, Bergerdamm, Börnicke, Bredow, Brieselang, Buchow-Karpzow, Dallgow-Döberitz, Elstal, Etzin, Falkenrehde, Stadt Falkensee, Groß Behnitz, Grünefeld, Hoppenrade, City of Ketzin, Kienberg, Klein Behnitz, Lietzow, Markee, City of Nauen, pairs in Glien, Pausin, Perwenitz, Priort, Retzow, Ribbeck, Schönwalde, Selbelang, Tietzow, Tremmen, Wachow, Wansdorf, Wustermark, Zachov, Zeestow,
in the district of Märkisch-Oderland:
Stadt Altlandsberg, Bruchmühle, Buchholz, Dahlwitz-Hoppegarten, Fredersdorf-Vogelsdorf, Gielsdorf, Hennickendorf, Herzfelde, Hönow, Lichtenow, Münchehofe, Neuenhagen bei Berlin, Petershagen/Eggersdorf, Rüdersdorf bei Berlin, Wesendahl,
in the district of Oberhavel:
Bärenklau, Beetz, Birkenwerder, Bötzow, Flatow, Freienhagen, Friedrichsthal, Germendorf, Glienicke/Nordbahn, Groß-Ziethen, Stadt Hennigsdorf, Stadt Hohen Neuendorf, Hohenbruch, Stadt Kremmen, Leegebruch, Lehnitz, Malz, Marwitz, Mühlenbeck, Nassenheide, Neuendorf, Oberkrämer, Stadt Oranienburg, Schildow, Schmachtenhagen, Schönfließ, Schwante, Sommerfeld, Staffelde, Stolpe, Stadt Velten, Wensickendorf, Zehlendorf, Zühlsdorf,
in the district Oder-Spree:
Braunsdorf, Stadt Erkner, Gosen, Grünheide (Mark), Hangelsberg, Hartmannsdorf, Kagel, Kienbaum, Markgrafpieske, Mönchwinkel, Neu Zittau, Rauen, Schöneiche bei Berlin, Spreeau, Spreenhagen, Woltersdorf,
District-free city of Potsdam,
in the district of Potsdam-Mittelmark:
Stadt Beelitz, Bergholz-Rehbrücke, Bochow, Buchholz bei Beelitz, Busendorf, Caputh, Deetz, Derwitz, Elsholz, Fahlhorst, Fahrland, Ferch, Fichtenwalde, Fresdorf, Geltow, Glindow, Golm, Groß Glienicke, Groß Kreutz, Güterfelde, Kemnitz, Kleinmachnow, Krielow, Langerwisch, Marquardt, Michendorf, Neu Fahrland, Nudow, Philippsthal, Phöben, Plötzin, Reesdorf, Rieben, Saarmund, Salzbrunn, Recordkorn, Schäpe, Schenkenhorst, Schlunkendorf, Schmergow, Seddiner See, Seeburg, Sputendorf, Stahnsdorf, Stücken, City of Teltow, Töplitz, Tremsdorf, Uetz-couples, Stadt Werder (Havel), Wildenbruch, Wilhelmshorst, Wittbrietzen, Zauchwitz,
in the district of Teltow-Fläming:
Ahrensdorf, Blankenfelde, Dahlewitz, Diedersdorf, Glienick, Groß Kienitz, Groß Machnow, Groß Schulzendorf, Großbeeren, Jühnsdorf, Kallinchen, Lüdersdorf, Stadt Ludwigsfelde, Mahlow, Nern Neuendorf, Nunsdorf, Osdorf, Rangsdorf, Schöneiche, Schönhagen, Thyrov, city of Trebbin, city of Zossen.