Corporate Tax Law (KStG)

Unofficial table of contents

KStG

Date of completion: 31.08.1976

Full quote:

" Corporation Tax Act in the version of the Notice of 15. October 2002 (BGBl. 4144), as last amended by Article 2 (10) of the Law of 1 April 2015 (BGBl. I p. 434).

Status:	New by Bek. v. 15.10.2002 I 4144;
	last amended by Art. 2 para. 10 G v. 1.4.2015 I 434

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 1.7.1981 + + +) 
(+ + + For application cf.  § § 26 and  34 + + +) 
(+ + + For application cf.  § 19 InvStG + + +) 

  

Heading: IdF d. Art. 2 No. 1 G v. 16.5.2003 I 660 mWv 21.5.2003
The G is gem. Art. 4 d. Corporate tax reform law came into force on the day after it was announced. Unofficial table of contents

Content Summary

Part one
Tax liability
	Unrestricted tax liability	§ 1
	Limited tax liability	§ 2
	Delimitation of tax liability in the case of non-legal persons ' associations and assets as well as in the case of real-life communities	§ 3
	Establishments of industrial or commercial nature of legal persons under public law	§ 4
	Exemptions	§ 5
	Restriction of the exemption of pension funds, death rates, sick and support funds	§ 6
Part two
Income
First chapter
General provisions
	Principles of taxation	§ 7
	Determination of income	§ 8
	Company leeway for interest expense on corporate bodies (interest rate barrier)	§ 8a
	Participation in other bodies and associations of persons	§ 8b
	Loss-of-loss in corporate bodies	§ 8c
	Drawable expenses	§ 9
	Non-extractable expenses	§ 10
	Resolution and settlement (liquidation)	§ 11
	Loss or restriction of the tax law of the Federal Republic of Germany	§ 12
	Start and end of a tax exemption	§ 13
Second chapter
Special provisions for the organ
	Aktiengesellschaft or Kommanditgesellschaft auf Aktien als Organgesellschaft	§ 14
	Determination of income in the case of organ	§ 15
	Compensation	§ 16
	Other capital companies as an organ company	§ 17
	(dropped)	§ 18
	Tax deductiy at the organ carrier	§ 19
Third chapter
Special provisions for insurance undertakings, pension funds and building societies
	Fluctuation provisions, claims	§ 20
	Contribution refunds	Section 21
	Cover provisions	Section 21a
	Allocation reserve for building savings banks	Section 21b
Fourth chapter
Special provisions for cooperatives
	Co-operative rebate	Section 22
Part Three
Rate; Taxation of foreign arrivals
	Tax Rate	Section 23
	Allowance for certain bodies	§ 24
	Free amount for acquisition and business cooperatives, as well as associations which operate agriculture and forestry	Section 25
	Tax reduction for foreign income	Section 26
Fourth part
Deposits and origination and predisposition not included in nominal capital
	Deposits not included in nominal capital	§ 27
	Conversion of reserves in nominal capital and reduction of nominal capital	§ 28
	Changes in the capital of conversions	§ 29
	Development of corporate income tax	§ 30
	Tax declaration obligation, assessment and collection of corporation tax	Section 31
	Special provisions for tax deprivation	Section 32
	Decree, repeal or amendment of tax assessments in the event of a hidden payout or concealed deposit	Section 32a
Fifth Part
Authorisation and final provisions
	Appropriations	§ 33
	Final provisions	Section 34
	Special provisions relating to entities, persons ' associations or assets in the territory referred to in Article 3 of the Agreement	§ 35
Sixth Part
Special provisions for the transition from the settlement procedure to the semi-future procedure
	Final stocks	§ 36
	Corporate tax credit and corporate tax reduction	Section 37
	Corporate Tax Increase	§ 38
	Deposits of shareholders and special card	§ 39
	(dropped)	§ 40

Part one
Tax liability

Unofficial table of contents

§ 1 Unlimited tax liability

(1) Unrestricted corporation tax obligations are the following entities, associations of persons and assets which have their management or head office domestically:

1.

capital companies (in particular European companies, public limited liability companies, limited liability companies, limited liability companies);

2.

Cooperatives, including European cooperatives;

3.

Mutual insurance and pension fund associations;

4.

other legal persons under private law;

5.

Non-judicial associations, institutions, foundations and other purpose of private law;

6.

Establishments of industrial type of legal persons under public law.

(2) The unlimited corporation tax obligation extends to all income. (3) For the purposes of this Act, the Federal Republic of Germany also belongs to the Federal Republic of Germany.

1.

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

2.

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

Footnote

Section 1 (1) No. 4: In accordance with the decision formula, Article 3 (1) iVm Art. 9 (1), Art. 28 (1) sentence 2 GG is incompatible and void. BVerfGE v. 29.9.1998 I 3682-2 BvL 64/93- Unofficial table of contents

§ 2 Limited tax liability

Limited corporate income tax

1.

Entities, persons ' associations and assets which do not have their management or head office in the country, with their domestic income;

2.

other entities, associations of persons and property, which are not subject to unlimited tax obligations, with domestic income which is wholly or partly subject to tax deductions; domestic income is also

a)

the charges granted to other entities, persons ' associations or property funds for the purpose of leaving shares in a capital company with head office or management in the territory of another Member State and the other to which the other body is to be the shares shall be attributable to the return of such shares or similar shares,

b)

the charges granted to other entities, persons ' associations or assets within the framework of an investment-pension transaction within the meaning of Section 340b (2) of the Commercial Code, to the extent that the investment-pension business is the subject of such fees Shares in a capital company with a registered office or management in the country, and

c)

the revenue or remuneration referred to in the second sentence of Article 8b (10), which is the remuneration of other entities, persons ' associations or assets as remuneration for the transfer of shares in a capital company with a registered office or management in the territory of the country shall apply.

Footnote

(+ + + § 2 No. 2: For the first application, see: Section 34 (2a) + + +) Unofficial table of contents

§ 3 Delimitation of the tax liability in the case of non-legal persons ' associations and assets as well as in the case of real-life communities

(1) Non-compliant persons ' associations, institutions, foundations and other assets are liable to corporation tax if their income is neither under this Act nor under the Income Tax Act directly from any other taxable person is to be taxed. (2) ¹ Hauberg, forest, forestry and foliage cooperatives and similar real communities belonging to the taxable persons referred to in § 1 shall be subject to corporation tax only to the extent that they maintain or rent a commercial enterprise which is subject to the The scope of a subsidiary operation goes beyond this. ² Moreover, their income is to be taxed directly by the parties concerned. Unofficial table of contents

§ 4 Companies of industrial type of legal persons under public law

(1) ¹ Subject to paragraph 5, establishments of a commercial nature of legal persons governed by public law within the meaning of Article 1 (1) (6) shall be all entities which have a sustainable economic activity in order to obtain revenue outside the Agriculture and forestry, and which are economically viable within the overall operation of the legal person. ² The intention to make a profit and the participation in general economic transport are not required. (2) An operation of a commercial nature shall also be subject to unlimited tax liability if it is itself a legal person under public law. (3) Companies of a commercial nature also include establishments which serve to supply the population with water, gas, electricity or heat, public transport or port operations. (4) The leasing of an industrial property shall be deemed to be of a commercial nature. such operations. (5) ¹ Establishments of a commercial nature do not include holdings which are mainly used for the exercise of public authority (national authorities). ² Coercion or monopoly rights are not sufficient for the adoption of a sovereign business. (6) ¹ An enterprise of a commercial nature may be combined with one or more other holdings of a commercial nature if:

1.

they are similar,

2.

between them, according to the overall picture of the actual conditions, there is objectively a close mutual technical-economic interweaving of some weight, or

3.

Establishments of a commercial nature within the meaning of paragraph 3 are available.

² An enterprise of a commercial nature cannot be combined with a territorial operation. Unofficial table of contents

§ 5 Liberation

(1) From corporation tax are exempt

1.

the federal railway assets, the federal monopoly administrations, the state lottery companies and the oil supply association in accordance with § 2 para. 1 of the Petroleum Stock Corporation Act of 25 July 1978 (BGBl. 1073);

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;

2a.

the Bundesanstalt für vereinigungsbedingte Sonderaufgaben;

3.

legally-competent pension funds, which grant the persons who benefit from or benefit from the benefits of the cash register (beneficiaries), a legal right, and legal support funds, which are Do not grant any legal rights to the beneficiaries,

a)

if the cash register is limited

aa)

related or earlier related individual or multiple economic operations, or

bb)

on the related or previous related of the top associations of the free welfare administration (Arbeiterwohlfahrt-Bundesverband e.V., Deutscher Caritasverband e.V., Deutscher Paritätischer Wohlfahrtsverband e.V., Deutsches Rotes Kreuz, Diakonisches Werk-Interior) Mission and Relief and Works of the Evangelical Church in Germany as well as the Central Welfare Office of the Jews in Germany e.V.), including its subdivisions, facilities and institutions and other charitable charities, or

cc)

workers of other entities, associations of persons and property, within the meaning of sections 1 and 2 of this Directive; the employees shall be equal to persons who are in a relationship similar to that of a worker;

Members or employees are also expected to be members of their family;

b)

if it is ensured that the operation of the cash register according to the business plan and according to the type and amount of the services is a social institution. ² This condition shall only be provided in the case of support funds which grant benefits on a case-by-case basis only if those benefits are limited to cases of distress or unemployment, with the exception of the death rate;

c)

if, subject to § 6, the exclusive and direct use of the assets and the income of the cash register in accordance with the Articles of Association and the actual management is permanently secured for the purposes of the cash register;

d)

in the case of pension funds and health insurance funds at the end of the marketing year at which the value of the cover provision is to be calculated in actuarial terms, under the commercial principles of regular accounting, under Taking into account the business plan as well as the general insurance conditions and the professional business documents within the meaning of Section 5 (3) (2) (2) of the Insurance Supervision Act, the assets to be issued shall not be higher than in the case of a Mutual insurance association the loss reserve and at a cash register of others The legal form of the part of the assets corresponding to this reserve. ² In the determination of the assets, a provision for repayment of contributions is deductible only in so far as the beneficiaries are entitled to the surplus shareholding. ³ If the assets of the cash register exceed the specified amount, the cash register shall be taxable under the conditions laid down in Article 6 (1) to (4); and

e)

if, in the case of support funds at the end of the marketing year, the assets are not higher than the 25% increase in the cash register assets, without taking into account future benefits. ² § 4d of the Income Tax Act shall apply to the determination of the actual and permissible cash assets. ³ If the assets of the cash register exceed the amount referred to in the first sentence, the cash register shall be taxable under the conditions laid down in § 6 (5);

4.

smaller insurance associations on reciprocity within the meaning of Section 53 of the Insurance Supervision Act, if:

a)

their contribution income on average for the last three marketing years, including the annual financial year ending in the assessment period, did not exceed the annual amounts to be determined by the regulation, or

b)

their business operations are limited to the non-life insurance scheme and the insurance companies are social institutions in accordance with the business plan and the nature and amount of the benefits;

5.

Professional associations with no public-law character, as well as municipal top-level associations at the federal or state level, including their concentrations, if the purpose of these associations is not aimed at an economic business operation. ² The tax exemption is excluded,

a)

to the extent that the bodies or associations of persons have an economic business operation, or

b)

if the professional associations use funds of more than 10 per cent of the revenue for the direct or indirect support or promotion of political parties.

³ The first and second sentences also apply to associations of legal persons governed by public law, who, like the professional associations, exercise general ideals and economic interests of their members. ⁴ If professional associations use funds for the direct or indirect support or promotion of political parties, the corporation tax is 50 per cent of the benefits;

6.

Bodies or associations of persons whose principal purpose is to manage the assets of a professional association of the type referred to in paragraph 5, provided that their income is essentially derived from that asset management; and exclusively to the professional association;

7.

political parties within the meaning of Section 2 of the Political Parties Act and its territorial associations, as well as municipal voters ' associations and their umbrella organisations. ² Where an economic business operation is maintained, the tax exemption shall be excluded in that respect;

8.

public-law insurance and supply facilities of professional groups whose nationals are members of this institution 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 the statutes of the institution permit only compulsory membership and voluntary memberships which directly adjoin a compulsory membership, this shall not preclude the exemption from tax if the statutes do not pay any higher annual contributions shall be deemed to be fifteen times the contributions which would result from a contribution assessment basis equal to the double monthly contribution ceiling in the general pension insurance scheme;

9.

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 operation is maintained, the tax exemption shall be excluded in this respect. ³ The second sentence shall not apply to self-employed forestry holdings;

10.

Commercial and economic cooperatives and associations as far as they are concerned

a)

Manufacture or purchase apartments and leave them to the members for use on the basis of a tenancy agreement or on the basis of a cooperative contract of use; the apartments are located in dormitories within the meaning of § 15 of the Second Housing law is the same;

b)

in the case of an activity referred to in point (a), establish or acquire, and operate, Community or secondary installations where they are mainly intended for members and where the operation is carried out by the cooperative or by the cooperative or Club is necessary.

² The tax exemption shall be excluded if the revenue of the undertaking from the activities not specified in the first sentence exceeds 10% of the total revenue;

11.

(dropped)

12.

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;

13.

(dropped)

14.

Commercial and economic cooperatives as well as clubs, insofar as their business operations are limited

a)

to the Community use of agricultural and forestry equipment or equipment,

b)

for services or contracts for the production of agricultural and forestry products for the establishments of the members, if the services are in the agricultural and forestry sector, including the provision of services for the production of agricultural and forestry products. Creation and maintenance of operational equipment, economic routes and land improvements,

c)

the processing or recovery of the agricultural and forestry products obtained by the members themselves, if the processing or exploitation is in the agricultural and forestry sector; or

d)

advice for the production or recovery of agricultural and forestry products from the members ' establishments.

² The tax exemption shall be excluded if the revenue of the undertaking from the activities not specified in the first sentence exceeds 10% of the total revenue. ³ In the case of cooperatives and associations whose business operations are mainly limited to the carrying out of milk quality and milk performance tests or to the holding of livestock, the purpose of these activities shall remain: non-members in the calculation of the 10% limit, except for the approach;

15.

the Pensions-Backup-Verein Versicherungsverein auf reciprocity,

a)

if, with the permission of the Insurance Supervisory Authority, it exclusively carries out the tasks of the institution of insolvency protection arising from the Act for the Improvement of the occupational retirement provision of 19 December 1974 (BGBl. 3610), and

b)

if its services do not exceed the limits laid down in Articles 7 to 9, 17 and 30 of the Act on the Improvement of the occupational retirement provision, in accordance with the circle of beneficiaries and in accordance with the nature and amount of the benefits;

16.

Entities, persons ' associations and assets, which are used as compensation bodies within the meaning of the Deposit Guarantee and Investor Compensation Act of 16 July 1998 (BGBl. 1842), or as the security establishment of a credit institution's association in accordance with its statutes or other constitution, exclusively for the purpose of carrying out the obligations of a credit institution within the meaning of Article 1 (1) of the Act on credit or a financial services institution within the meaning of Section 1 (1) (2) (2) (1) to (4) of the Law on credit assistance. ² The precondition is that the assets and the surpluses achieved are used only to achieve the statutory or statutory purpose. ³ Sentences 1 and 2 shall apply mutagenly to security funds within the meaning of sections 126 and 127 of the Insurance Supervision Act as well as to institutions for securing deposits in housing cooperatives with savings institutions. ⁴ The tax exemption is excluded for commercial enterprises which are not exclusively directed towards the performance of the tasks favouring them;

17.

Guarantee banks (credit guarantee groups) whose activities relate to the exercise of economic promotion measures, in particular in the form of the taking-over and management of government guarantees and guarantees or guarantees and guarantees with state guarantees or on the basis of government-approved guidelines to credit institutions, insurance companies, leasing companies and investment companies for loans, lease claims and shareholdings Medium-sized enterprises for their creation and Preservation and promotion of their performance. ² The condition is that the assets and the surpluses achieved are used only to achieve the purpose referred to in the first sentence;

18.

economic development companies, whose activities are aimed at improving the social and economic structure of a given region by promoting the economy, in particular by industrial settlement, and the procurement of new jobs; and restricted to the remediation of contaminated sites where they are mainly involved in local authorities. The condition is that the assets and the surpluses achieved are used only to achieve the purpose referred to in the first sentence;

19.

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. I p. 352), in so far as they carry out activities which are determined in § 2 para. 1 of this law and have been approved in accordance with § 2 para. 2 of this law. ² The condition is that the assets and the surpluses achieved are used only for the performance of the beneficiary activities. ³ Where an economic business operation is maintained, the activity of which is not directed exclusively to the fulfilment of the activities of the beneficiary, the exemption shall be excluded in that respect;

20.

Associations of legal persons under public law, tax-exempt entities or tax-exempt persons ' associations,

a)

the activity of which is limited to the purpose of compensating, by way of the transfer procedure, the burden of supply to their employees on the basis of pension commitments,

b)

if, at the end of the marketing year, the assets are not higher than 60 per cent of the services rendered to Members during the marketing year;

21.

the working groups not established in the legal form of a public-law corporation Medical service of sickness insurance within the meaning of Section 278 of the Fifth Book of the Social Code and the Medical Service of the Leading Associations the health insurance funds within the meaning of § 282 of the Fifth Book of the Social Code, insofar as they carry out the tasks assigned to them by law. ² The condition is that the assets and the surpluses achieved are used only to achieve the purposes set out in the first sentence;

22.

joint bodies of the collective bargaining parties within the meaning of Section 4 (2) of the Collective Agreement Act of 25 August 1969 (BGBl. 1323), the statutory contributions on the basis of § 186a of the Employment Promotion Act of 25 June 1969 (BGBl. 582), or collective agreements, and provide benefits exclusively to those employed in the business branch or to their survivors, if they are not tax-beneficiaries of the same or not to compete on a larger scale than is unavoidable in the performance of their beneficiaries. ² Where an economic business operation is maintained, the activity of which is not directed exclusively to the fulfilment of the activities of the beneficiary, the exemption shall be excluded in that respect;

23.

the contract research of public scientific and research institutions; is the activity on the application of reliable scientific knowledge, the assumption of project sponsorships as well as economic activities without Research cover is excluded from tax exemption in so far as it is excluded;

24.

the Global Legal Entity Identifier Foundation, in so far as the Foundation carries out activities that are directly related to the introduction, maintenance and further development of a system for the clear identification of legal entities by means of of a reference code to be applied worldwide.

(2) The exemptions referred to in paragraph 1 and in accordance with laws other than the Corporation Tax Act shall not apply.

1.

for domestic income which is wholly or partly subject to tax withdrawal; the same shall apply to the income referred to in the second sentence of section 32 (3), second sentence,

2.

for taxable persons within the meaning of Article 2 (1), unless they are taxable persons within the meaning of paragraph 1 (9), which are subject to the legislation of a Member State of the European Union or under the legislation of a Member State State to which the Agreement on the European Economic Area of 3 January 1994 (OJ L 139, 30.4.1994, p. EC No 3), as last amended by the Decision of the EEA Joint Committee No 91/2007 of 6 July 2007 (OJ L 327, 28.11.2007, p. EU No 40), as amended in the respective version, are companies within the meaning of Article 54 of the Treaty on the Functioning of the European Union or Article 34 of the Agreement on the European Economic Area, the the place of business and place of management within the territory of one of those States, and an administrative assistance agreement with those States;

3.

to the extent to which Article 38 (2) applies.

Footnote

(+ + + § 5 (1) no. 2: For the application, see Section 34 (3) + + +)
(+ + + § 5 para. 1 no. 8: For the first application, see Section 34 (3a) + + +)
(+ + + § 5 (1) (16): For the first application, see: Section 34 (3b) + + +)
(+ + + § 5 (1) n. 23: For the application, see Section 34 (3c) + + +)
(+ + + § 5 (1) No 24: For the first application, see: Section 34 (3) + + +)
(+ + + § 5 (2) no. 1: For the first application, see Section 34 (2a) + + +)
(+ + + § 5 (2) no. 2: For the application, see Section 34 (5a) + + +) Unofficial table of contents

§ 6 Restriction of the exemption of pension funds, death rates, sick and support funds

(1) In the end of the marketing year at which the value of the cover provision is to be calculated in actuarial terms, the assets of a pension, death or sickness insurance fund within the meaning of Article 5 (1) (3) shall be the assets of a pension, death or sickness fund referred to in point (d) of this Regulation. (2) The tax obligation is no longer applicable to the past, insofar as the excess assets within 18 are subject to tax. (2) The tax liability is not applicable to the past, if the excess assets are transferred to the tax. Months after the end of the marketing year for which it has been established, with: Consent of the Insurance Supervisory Authority to increase the performance of the carrier, to be paid to the sponsoring company, to offset the carrier company's contributions, to reduce the carrier's future contributions, or to pay for the payment of the benefit. (3) If the excess assets are not used in the manner referred to in paragraph 2, the tax liability shall also apply to the following calendar years, for which the value of the Cover return is not actuarial to be calculated. (4) ¹ In the determination of the income of the cash register, repayment of contributions or other transfers of assets to the carrier shall not be deducted except in the cases referred to in paragraph 2. ² The same shall apply in the case of a return to a provision for reimbursement of contributions, in so far as the beneficiaries are not entitled to the surplus shareholding. (5) ¹ If at the end of the marketing year the assets of a support fund within the meaning of Article 5 (1) (3) exceed the amount referred to in point (e) of this provision, the cash register shall be subject to tax, insofar as its income is proportional to the exceeding Assets are eliminated. ² In the determination of income, capital transfers cannot be deducted from the sponsoring undertaking. (6) ¹ Point (c) of this provision shall not apply to the part of the assets of a cash, death, sickness or support fund which at the end of the marketing year exceeds the amount referred to in Article 5 (1) (3) (d) or (e). ² In the case of support funds, this shall also apply insofar as the assets exceed the amount referred to in Article 5 (1) (3) (e) before the end of the marketing year.

Part two
Income

First chapter
General provisions

Unofficial table of contents

§ 7 Principles of taxation

(1) The corporation tax is measured according to the taxable income. (2) taxable income is the income within the meaning of § 8 (1), reduced by the amounts of the amounts of § § 24 and 25. (3) ¹ Corporate income tax is an annual tax. The bases for their fixing are to be determined for each calendar year. ² If the unrestricted or limited tax liability does not exist for a whole calendar year, the period of the period of the respective tax liability shall be replaced by the period of the calendar year. (4) ¹ In the case of taxable persons who are obliged to carry out books in accordance with the provisions of the Commercial Code, the profit shall be determined after the marketing year for which they regularly make financial statements. ² Where those taxable persons differ from the calendar year for which they regularly make financial statements, the profit from the business enterprise shall be deemed to be in the calendar year in which the marketing year ends. ³ The conversion of the marketing year to a period deviating from the calendar year shall be effective only if it is carried out in agreement with the tax office. Unofficial table of contents

§ 8 Determination of income

(1) ¹ What counts as income and how income is to be determined is determined by the provisions of the Income Tax Act and this Act. ² In the case of holdings of a commercial nature within the meaning of § 4, the intention to achieve profit and participation in general economic transport are not required. ³ In the case of domestic public service broadcasters, the income from the business of the event of advertising is 16 per cent of the fees (§ 10 para. 1 of the VAT Act) from advertising. (2) With unlimited Taxable persons within the meaning of section 1 (1) (1) (1) to (3) are to be treated as income from industrial operations. (3) ¹ For the determination of income, it is not important whether the income is distributed. ² Also concealed profit distributions as well as distributions of any kind on the right of enjoyment, with which the right to participate in the profit and the liquidation proceeds of the capital company are connected, do not diminish the income. ³ Covert deposits do not increase the income. ⁴ The income increases as far as a concealed deposit has reduced the income of the shareholder. ⁵ Sentence 4 shall also apply to a covert deposit, which is based on a hidden payout of a person close to the shareholder and which has not been taken into account in the taxation of the shareholder, unless the insured person is covered by the concealed deposit. Profit distribution has not diminished income in the performance of the body. ⁶ In the cases of the fifth sentence, the concealed deposit does not increase the cost of the participation. (4) (omitted) (5) In the case of associations of persons, contributions shall remain for the purpose of determining the income which, under the statutes of the members, only (6) If the income consists only of income from which only a tax deduction is to be made, then a deduction of operating expenditure or advertising costs is not allowed. (7) ¹ The legal consequences of a hidden profit distribution within the meaning of the second sentence of paragraph 3 are:

1.

in the case of holdings of a commercial nature within the meaning of § 4, not to be drawn already because they are engaged in a continuous loss business;

2.

in the case of capital companies, not already because they have a permanent loss business. ² Sentence 1 shall apply only to capital companies in which the majority of the voting rights are directly or indirectly attributable to legal persons governed by public law and are shown to be exclusively responsible for the losses incurred by these members. Carry on long-term loss transactions.

² A continuous loss business shall be provided in so far as, for reasons of transport, environmental, social, cultural, educational or health policy, economic activity is maintained without cost-covering charges or in the cases of the first sentence of the first sentence of 1 It is the discharge of an activity which belongs to a legal person under public law. (8) ¹ In the case of establishments of a commercial nature, § 10d of the Income Tax Act shall be applied to the business of a commercial nature resulting from the summary. ² Non-balanced negative earnings of individual establishments of a commercial nature from the time before the summary cannot be deducted from the combined operation of a commercial type. ³ A return of losses of the combined industrial and commercial type to the individual establishments of a commercial nature prior to the summary is inadmissible. ⁴ A loss before the summary of an enterprise of a commercial type may be deducted in accordance with § 10d of the Income Tax Act from the total amount of the income which this operation is of a commercial nature after the termination of the income tax law. Summary achieved. ⁵ The limitations of the 2 to 4 sentences do not apply when similar establishments are grouped or separated in a commercial manner. (9) ¹ Where the provisions of the first sentence of the second sentence of paragraph 7 are applied to the capital companies, the individual activities of the company shall be classified according to the following conditions:

1.

Activities which, in the form of permanent losses, are the discharge of an activity belonging to a legal person under public law, shall be assigned to separate divisions;

2.

Activities which are summarised in accordance with Article 4 (6), first sentence, or which originate from the other continuous loss transactions not referred to in point 1, shall be assigned to separate divisions, each of which shall be consistent with a single one. Make savings;

3.

all other activities shall be assigned to a single division.

² The total amount of income shall be determined separately for each of the savings resulting from this. ³ The inclusion of a further, non-similar activity leads to a new, separate division; the same applies to the task of such an activity. ⁴ A negative total of the income of a division may not be compensated for with a positive total of the income of another division or deducted in accordance with § 10d of the Income Tax Act. ⁵ However, in accordance with Section 10d of the Income Tax Act, it shall reduce the total positive amounts of the income arising in the immediately preceding period and in the following periods of assessment for the same division. ⁶ If the conditions set out in the first sentence of the first sentence of the first sentence of paragraph 7 are no longer within a period of apportionment, the rates 1 to 5 shall no longer be applied from that date; this shall not result in a balanced or unbalanced negative effect. Amounts and remaining losses arising from the divisions in which continuous losses are carried out are eliminated. ⁷ Where the conditions set out in the first sentence of the first sentence of the first sentence of the first sentence of paragraph 7 do not exist until a certain date within a period of assessment, the rates 1 to 5 shall be applied from that date; a period up to the date of entry of the conditions shall apply. Loss can be deducted in accordance with § 10d of the Income Tax Act; a subsequent loss is to be attributed to the division, in which no permanent loss transactions are carried out. ⁸ The negative total amount of the income of a division remaining at the end of an assessment period shall be determined separately; Section 10d (4) of the Income Tax Act shall apply mutagentily. (10) ¹ In the case of income from capital assets, Section 2 (5b) of the Income Tax Act shall not apply. ² Section 32d (2), first sentence, first sentence 1 and no. 3, sentence 1 and sentence 3 to 6 of the Income Tax Act shall apply accordingly; in these cases, Section 20 (6) and (9) of the Income Tax Act shall not apply.

Footnote

(+ + + § 8 (1) sentence 2: For application, see Section 34 (6) + + +)
(+ + + § 8 (3) sentences 4 to 6: For the first application, see: Section 34 (6) + + +)
(+ + + § 8 (4) Version valid on 23.12.2001: For the last application, see Section 34 (6) + + +)
(+ + + § 8 (7): For the application, see Section 34 (6) + + +)
(+ + + § 8 (8) and 9: For the first application, see: Section 34 (6) + + +)
(+ + + § 8 (10) sentence 1: For the first application, see Section 34 (6) + + +) Unofficial table of contents

Section 8a Operating leeway for interest expense on corporate bodies (interest rate barrier)

(1) ¹ § 4h (1) sentence 2 of the Income Tax Act shall apply with the proviso that the relevant income shall be replaced instead of the decisive profit. ² The relevant income is the income determined in accordance with the provisions of the Income Tax Act and this Act, with the exception of § § 4h and 10d of the Income Tax Act and Section 9 (1) No. 2 of this Act. ³ § 8c applies in respect of the rate of interest pursuant to § 4h (1) sentence 5 of the Income Tax Act, with the proviso that silent reserves within the meaning of Section 8c (1) sentence 7 are to be taken into account only insofar as they are deductible pursuant to Article 8c (1) sentence 6 in excess of unused losses. ⁴ § 4h of the Income Tax Act is to be applied mutagenically to capital companies which determine their income in accordance with § 2 (2) No. 2 of the Income Tax Act. (2) § 4h (2) sentence 1 (b) of the Income Tax Act is to apply only if: Remuneration for debt to a shareholder of more than one quarter, directly or indirectly involved in the capital or stock capital, a person close to that shareholder (Section 1 (2) of the External Tax Law of 8 September 1972-BGBl. I p. 1713-which was last amended by Article 3 of the Law of 28 May 2007-BGBl. 914-as amended) or a third party, who may have recourse to the shareholder or a person close to the stock of more than a quarter of the capital or stock capital, not more than 10 (3) The percentage of the interest expenses of the corporate body in the sense of § 4h (3) of the Income Tax Act, which exceed the interest income in the interest of interest, is to be found in the body of the corporation. (3) ¹ Section 4h (2) (1) (c) of the Income Tax Act shall apply only if the remuneration for debt to the entity or another entity belonging to the same group directly or indirectly to more than one quarter of the total amount of the income tax is applied directly or indirectly to the same group. the members of a company belonging to a group, a person closely associated with the capital (Article 1 (2) of the External Tax Law) or a third party, who is the shareholder of more than a quarter of the capital. or a person close to that person, not more than 10 percent of the Interest receivable exceeds the interest expense of the legal entity within the meaning of § 4h (3) of the Income Tax Act and the body is able to follow this. ² The first sentence shall apply only to interest expenses from liabilities shown in the consolidated consolidated financial statements in accordance with § 4h (2) (1) (c) of the Income Tax Act and, in the event of financing by a third party, a recourse against trigger a non-Group member or a person close to the Group.

Footnote

(+ + + § 8a Abs 2 u. 3: For use, see Section 34 (4) + + +) Unofficial table of contents

Section 8b Participation in other bodies and associations of persons

(1) ¹ Remuneration within the meaning of Section 20 (1) Nos. 1, 2, 9 and 10 (a) of the Income Tax Act shall remain out of approach in the determination of income. ² Sentence 1 shall apply only to the extent that the salaries have not diminished the income of the performing body. ³ If, in accordance with the provisions of the first sentence, the references to the avoidance of double taxation are to be exempted from the tax base for corporation tax, the second sentence shall be deemed to be equivalent to that exemption, irrespective of the wording of the agreement. ⁴ Sentence 2 shall not apply in so far as the concealed profit distribution has increased the income of a person close to the taxable person and Section 32a of the Corporate Tax Law does not apply to the apportionment of this person close to the taxable person. ⁵ Deductions within the meaning of the first sentence are also revenue from the sale of dividends and other claims within the meaning of Section 20 (2) sentence 1 No. 2 (a) of the Income Tax Act as well as income from the assignment of dividends. or any other claims within the meaning of Section 20 (2) sentence 2 of the Income Tax Act. (2) ¹ In the determination of income, profits shall remain from the sale of a share in a corporation or association of persons whose benefits in the case of the consignee are revenue within the meaning of Article 20 (1) (1), (2), (9) and (10) (a) of the Income tax law, or in an organ company within the meaning of § 14 or § 17, except for the approach. ² The capital gain within the meaning of the first sentence shall be the amount by which the selling price or the value in its place, after deduction of the costs of disposal, exceeds the value determined in accordance with the rules on the valuation of the tax in the case of the profit or loss of the Time of sale results (book value). ³ The first sentence shall apply to profits arising from the liquidation or reduction of the nominal capital or from the approach of the value referred to in Article 6 (1) (2), second sentence, of the Income Tax Law. ⁴ The rates 1 and 3 do not apply where the share in previous years has been tax-effectively deducted from the lower part-value and the reduction in profits has not been offset by the approach of a higher value. ⁵ Sentence 4 shall apply, except for profits arising from the approach with the value resulting from § 6 (1) No. 2 sentence 3 of the Income Tax Act, also for deductions made pursuant to Section 6b of the Income Tax Act and similar deductions. ⁶ Disposal in the above sense is also the concealed deposit. (3) ¹ Of the respective profit referred to in the first, third and sixth sentences of paragraph 2, 5% shall be deemed to be expenditure which must not be deducted as operating expenditure. ² § 3c (1) of the Income Tax Act is not applicable. ³ Profit reductions arising in connection with the share referred to in paragraph 2 shall not be taken into account in the determination of income. ⁴ The reductions referred to in the third sentence shall also include reductions in profits in connection with a loan claim or from the use of collateral provided for a loan, if the loan or the security of is granted to a shareholder who is, or has been, involved in more than one quarter directly or indirectly of the basic or capital stock of the body of the body which was granted the loan. ⁵ This also applies to persons close to the shareholder within the meaning of Section 1 (2) of the External Tax Act or to loss of profits resulting from the use of a third party in the case of more than a quarter of the capital or stock capital. Shareholders or a person close to that person on the basis of a loan granted to the company. ⁶ The provisions of sentences 4 and 5 shall not apply if it is established that a third party also grants or has not yet reclaimed the loan in the same circumstances; only the company's own means of securing the loan are to be provided to the company. consideration. ⁷ The rates 4 to 6 shall apply in accordance with claims arising from legal acts which are economically comparable to a loan. ⁸ Gains from the approach of a loan claim with the value of the income tax law in accordance with Section 6 (1) No. 2 sentence 3 of the Income Tax Act shall remain in the calculation of the income except in the case of the previous partial value depreciation sentence 3 applied. (4) ¹ By way of derogation from the first sentence of paragraph 1, references within the meaning of paragraph 1 shall be taken into account in the determination of income if the participation at the beginning of the calendar year is less than 10% of the basic or capital stock; does not have a basic or regular capital stock, the participation in the assets, in the case of cooperatives, is the participation in the sum of the business assets, decisive. ² The second sentence of Section 13 (2) of the Conversion Tax Act is not applicable for the assessment of the level of participation. ³ If one body leaves shares in another and the other has to return these or similar shares, the shares shall be attributed to the determination of the shareholding limit of the leftit body. ⁴ Shareholdings in the form of joint ventures are to be attributed in proportion to the co-contractor; § 15 (1) sentence 1 (2) sentence 2 of the Income Tax Act applies mutagentily. ⁵ A participation attributed to the co-contractor in accordance with the fourth sentence shall be considered to be direct participation in the application of this paragraph. ⁶ For the purposes of this paragraph, the acquisition of a holding of at least 10 per cent shall be deemed to have occurred at the beginning of the calendar year. ⁷ Paragraph 5 shall not apply to references within the meaning of sentence 1. ⁸ Holdings of credit institutions within the meaning of the first sentence of Article 1 (1) of the Banking Act, which are members of a group of credit institutions within the meaning of Section 1 (10) point 13 of the Payment Services Supervisory Act, to other undertakings and The institutions of this compound group are to be combined. (5) ¹ Of the remuneration referred to in paragraph 1, which shall not be taken into account in the determination of income, 5 per cent shall be deemed to be expenditure which must not be deducted as operating expenditure. ² § 3c (1) of the Income Tax Act is not applicable. (6) ¹ The provisions of paragraphs 1 to 5 shall also apply to the references, profits and losses referred to therein, which are attributed to the taxable person in the context of the profit share from a co-entrepreneurship, as well as for profits and losses, insofar as they are attributed to the person concerned. The sale or abandonment of a share of the shares in the meaning of paragraph 2 shall be deleted. ² The provisions of paragraphs 1 to 5 shall apply to benefits and benefits accued to a business of a commercial nature by a legal person governed by public law by other legal persons governed by public law, via which they indirectly benefit from the performance of the the body, the association of persons or the assets of the property, and where the benefits are not covered by an enterprise of a commercial nature, and in relation to any reduction in profits related to them. (7) ¹ Paragraphs 1 to 6 shall not apply to shares held by credit institutions and financial services institutions in accordance with Section 1a of the Banking Act, in conjunction with Articles 102 to 106 of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 646/2012 (OJ L 136, 31.7.2012, p. 1) or directly in accordance with Articles 102 to 106 of Regulation (EU) No 575/2013 to the trading book. ² The same shall apply to shares acquired by financial undertakings within the meaning of the Law on credit accounts with the aim of achieving a short-term purchase of own-trade. ³ Sentence 2 shall also apply to credit institutions, financial services institutions and financial undertakings established in another Member State of the European Union or in another Contracting State to the EEA Agreement. (8) ¹ Paragraphs 1 to 7 shall not apply to shares to be attributed to the investments in the life and health insurance undertakings. ² The first sentence shall not apply to profits referred to in paragraph 2, in so far as a partial depreciation in previous years has not been taken into account in the determination of income in accordance with paragraph 3, and this reduction is not due to the approach of a higher value has been balanced. ³ Profit reductions related to shares within the meaning of the sentence 1 shall not be taken into account in the determination of income if the life or health insurance company shares the shares of an affiliated undertaking (§ 15 of the German Stock Corporation Act (AktG), in so far as a profit for the associated company pursuant to paragraph 2 in the version of Article 3 of the Law of 23 is acquired. October 2000 (BGBl. 1433), in the determination of income, has remained out of approach. ⁴ For the purpose of determining the income, the shares are to be used with the values shown in accordance with the provisions of the trade regulations, which were based on the determination of the amounts deductible in accordance with § 21. ⁵ The same shall apply to pension funds. (9) Paragraphs 7 and 8 shall not apply to references within the meaning of paragraph 1 to which the Member States of the European Union Article 4 (1) of Directive 2011 /96/EU of 30 November 2011 on the common system of taxation of parent companies and subsidiaries of different Member States (OJ L 327 8)., (10) ¹ If a body (exorcting body) leaves the shares to which it applies (4), (7) or (8), or to which, for other reasons, the tax exemptions set out in paragraphs 1 and 2 or similar foreign provisions do not apply to it. shall be applied to a body (other body) in respect of which the shares of paragraphs 4, 7 or 8 are not applicable and the other body to which the shares are to be attributed shall return such or similar shares, may apply to: the dismissal granted to the other body shall not be used as an operating expenditure is deducted. ² If the other body of the body leaves economic goods to the transferring entity from which such revenue or remuneration is obtained, the other entity shall be deemed to be subject to such revenue or remuneration as being subject to the remuneration of the other body for the transfer to the supremation of the body. ³ The provisions of the first and second sentences of paragraph 3 and paragraph 5 shall not apply. ⁴ The rates 1 to 3 shall also apply to securities and securities transactions within the meaning of Section 340b (2) of the Commercial Code. ⁵ The sentences 1 to 4 shall not apply if the other body does not obtain any income or income from the shares which have been made available to it. ⁶ The revenue and remuneration of the transferred shares within the meaning of the sentence 5 shall also include charges which the other body receives for the purpose of further lending the securities to be paid. ⁷ The provisions of sentences 1 to 6 shall apply mutaly if the shares are left to a partnership or to a partnership in which the transfer or the other body is directly or indirectly through a partnership or a partnership. Several partnerships are involved. ⁸ In such cases, the shares shall be deemed to be left to the body or to the body. ⁹ The provisions of sentences 1 to 8 shall apply mutatily if shares which meet the conditions set out in paragraph 7 are left to a civil society. ¹⁰ The sentences 1 to 8 shall not apply in so far as § 2 (2), second half sentence, or § 5, paragraph 2, point 1, second half sentence, applies to the exalting body. ¹¹ The proportion of investment within the meaning of sentences 1 to 10 shall also apply to the investment component within the meaning of Section 1 (1) of the Investment Tax Act of 15 December 2003 (BGBl. 2676, 2724), the most recent of which is Article 2 of the Law of 21 March 2013 (BGBl. 561), as amended, to the extent to which revenue is to be applied to Section 8b.

Footnote

(+ + + § 8b: For application, see Section 34 (7) and 7a + + +)
(+ + + § 8b: For application, see Section 19 (2) and 3 InvStG + + +) Unofficial table of contents

§ 8c Loss of losses in corporate bodies

(1) ¹ Within five years, more than 25 per cent of the subscribed capital, the rights of membership, the rights of participation or the voting rights in a corporation to an acquirer or to this person close to him shall be held directly or indirectly by a person. , or if there is a comparable situation (harmful shareholding), the negative income (unused losses) which are not balanced or drawn off as far as the harmful acquisition of equity (unused losses) are no longer deductible. ² Irrespective of the first sentence, unused losses shall be no longer deductible until the acquisition of a harmful shareholding, if, within five years, more than 50% of the subscribed capital, the membership rights, Rights of participation or voting rights in a corporation are transferred to an acquirer or to a person close to the acquirer, or a comparable situation exists. ³ An acquirer within the meaning of the first and second sentences shall also be regarded as a group of purchasers with equal interests. ⁴ A capital increase is the same as the transfer of the subscribed capital as far as it leads to a change in the participation rates in the capital of the body. ⁵ A harmful shareholding is not available if the same person is directly or indirectly directly or indirectly involved in the transferring and the acquiring legal entity. ⁶ By way of derogation from sentences 1 and 2, a non-deductible unused loss may be deducted if, in the event of a harmful acquisition of a holding within the meaning of the first sentence, it is the pro-rata and, in the event of a harmful participation in the shareholding in the sense of the sentence, 2 does not exceed all the silent reserves of the company's operating assets, which are at the time of the acquisition of the injurious holding in the territory of the Member State. ⁷ Silence Reserves within the meaning of the sixth sentence shall be the difference between the pro rata or the injurious acquisition within the meaning of the second sentence of the total amount of capital declared in the determination of the tax profit and the amount of the equity referred to in the second sentence Equity capital in each case shall be the value of the shares in the corporation, insofar as these are subject to tax domestically. ⁸ If the equity capital of the body is negative, silent reserves within the meaning of the sentence 6 are the difference between the pro rata or, in the case of a injurious acquisition, in the sense of the sentence 2 to the total in the tax profit determination recognised equity capital and the corresponding share of the assets of the body. ⁹ In the determination of the silent reserves, only the operating assets must be taken into account, which is to be attributed to the corporation without any fiscal retroactive effect, in particular without the application of § 2 (1) of the Transformation Tax Act. (1a) ¹ For the purposes of the application of paragraph 1, the acquisition of a shareholding for the purpose of the reorganization of the business of the body shall be incontedible. ² Rehabilitation is a measure aimed at preventing or eliminating the insolvency or over-indebtedness and at the same time maintaining the essential operational structures.
³ The maintenance of the essential operating structures shall require that:

1.

the corporation is following a closed operating agreement with a workplace arrangement, or

2.

the sum of the relevant annual wage totals within five years of the acquisition is not less than 400 per cent of the initial wage total; § 13a (1) sentence 3 and 4 and paragraph 4 of the inheritance tax-and Schenkungsteuergesetz is applicable; or

3.

the body shaft is supplied with substantial operating power by means of inlays. ² An essential asset supply shall be provided if, within twelve months of the acquisition of the shareholding, the corporation receives new operating assets, which shall be at least 25% of the total in the tax balance sheet at the end of the preceding period. Assets included in the economic year. ³ If only a portion of the corporation is acquired, only the corresponding share of the active assets is to be supplied. ⁴ The issuance of liabilities by the acquirer or a person close to that person shall be equal to the supply of new operating assets, to the extent that the liabilities are valued at the value of the value. ⁵ Benefits of the capital company, which take place within three years of the supply of the new operating assets, shall reduce the value of the operating assets supplied. ⁶ If this does not achieve the necessary supply, the first sentence is no longer to be applied.

⁴ No remediation is available if the agency has essentially ceased its business operations at the time of the acquisition of the holding, or if an industry change takes place within a period of five years after the acquisition of the shareholding.

Footnote

(+ + + § 8c (1a): For application, see Section 34 (6) + + +) Unofficial table of contents

§ 9 Deductible expenses

(1) Deductible expenses are also:

1.

in the case of limited liability companies, shares in shares and similar corporations as part of the profit, which is to be paid to personally liable partners for deposits not made on the share capital or as remuneration (Tantiems) for the shares of the management is distributed;

2.

subject to § 8 (3) grants (donations and membership fees) for the promotion of tax-privileged purposes within the meaning of § § 52 to 54 of the Tax Code up to the total amount of the total amount

a)

20 percent of income, or

b)

4 per mille of the total of the total turnover and of the wages and salaries paid in the calendar year.

² A prerequisite for deduction 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 tax-exempt corporation, the association of persons or the assets of the 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) in conjunction with Article 5 (2) (2), second half-sentence, 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 are implemented only abroad within the meaning of point (a) of the second sentence, the deductibility of the benefits shall be conditional upon the natural persons domiciled or habituated by the person concerned. In addition to the achievement of the tax-privileged purposes, the activities of this beneficiary may also contribute to the reputation of the Federal Republic of Germany. ⁷ Deductible are also membership fees to bodies that promote art and culture in accordance with Section 52 (2) (5) of the Tax Code, in so far as these are not membership fees in accordance with sentence 8, point 2, even if the members benefit from benefits. shall be granted. ⁸ Membership fees are not deductible in corporate bodies, which

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

. ⁹ Deductible allowances exceeding the maximum amounts as set out in the first sentence shall be deducted within the limits of the maximum amounts in the following periods of assessment. ¹⁰ Section 10d (4) of the Income Tax Act applies accordingly.

(2) ¹ Income within the meaning of this provision shall be the income before deduction of the benefits referred to in paragraph 1 (2) and before the loss of income in accordance with § 10d of the Income Tax Act. ² For the purposes of this provision, the use of economic goods, with the exception of benefits and benefits, shall also be regarded as a grant. ³ The value of the grant shall be determined in accordance with Article 6 (1) (4) (1) and (4) of the Income Tax Act. ⁴ Expenses in favour of a corporation entitled to receive tax deductible benefits shall be deductible only if a right to reimbursement of expenses is granted by contract or by statute and waived for reimbursement of expenses has been made. ⁵ The claim may not have been granted under the condition of waiver. (3) ¹ The taxable person may rely on the correctness of the confirmation of donations and membership fees, unless he has obtained the confirmation by unfair means or incorrect information, or that he has received confirmation of the inaccuracy of the confirmation. is known or has not been known as a result of gross negligence. ² Those who intentionally or grossly negligently issue an incorrect confirmation or cause donations not to be used for the tax-privileged purposes indicated in the confirmation (assessment liability), shall be liable for the lost tax; this is to be set at 30 percent of the amount that has been used. ³ 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.

Footnote

(+ + + § 9: For application, see Section 34 (8a) + + +) Unofficial table of contents

§ 10 Non-retractable expenses

Non-deductible are also:

1.

the expenses for the performance of the taxable person's purposes prescribed by the Foundation's business, the Articles of Association or the other Constitution. ² Section 9 (1) no. 2 shall remain unaffected,

2.

the taxes on income and other personal taxes, as well as the turnover tax for transactions that are taken or hidden profit distributions, and the pre-tax amounts on expenses for which the withdrawal prohibition of § 4 (5) sentence 1 no. 1 to 4 and 7 or (7) of the Income Tax Act; this shall also apply to the ancingbenefits that are subject to such taxes,

3.

financial penalties laid down in criminal proceedings, other legal consequences of a legal nature in respect of which the criminal character outweighs the criminal character, and performance in order to comply with conditions or instructions, to the extent that the conditions or instructions are not merely the subject of the the reparation of the damage caused by the act,

4.

half of the remuneration of any kind granted to members of the Supervisory Board, Board of Directors, Board of Management, or any other person responsible for the supervision of the Management Board.

Unofficial table of contents

§ 11 Resolution and settlement (liquidation)

(1) ¹ If an unlimited taxable person is wound up in accordance with § 1 (1) (1) (1) to (3) after the dissolution, the profit of the taxation achieved during the period of settlement shall be based on the profit. ² The tax period shall not exceed three years. (2) For the purpose of determining the profit within the meaning of paragraph 1, the settlement capacity shall be compared with the initial settlement assets. (3) Resolution capacity shall be that for distribution (4) The assets coming from the taxable person in the settlement period are reduced by the tax-free assets which have been allocated to the taxable person. (4) ¹ Initial settlement assets shall be the operating assets which have been used at the end of the economic year preceding the dissolution of the corporation tax assessment. ² If an apportionment has not been carried out for the preceding assessment period, the operating assets shall be set up which would have been shown in the case of an assessment in accordance with the tax rules on the determination of the profit. ³ The initial settlement capacity shall be reduced by the profit of a previous marketing year, which has been distributed in the settlement period. (5) If, at the end of the previous assessment period, operating assets were not available, the following shall apply: (6) In addition, the rules in force are to be applied to the profit determination. (7) A settlement does not apply because of the assets of the unrestricted taxable person. the insolvency proceedings have been opened within the meaning of section 1 (1) (1) (1) to (3) , paragraphs 1 to 6 shall apply mutatily.

Footnote

(+ + + § 11 (1) to (3)): For the last application, see Section 37 (4) sentence 4 + + +) Unofficial table of contents

§ 12 Loss or restriction of the tax law of the Federal Republic of Germany

(1) ¹ If, in respect of the profit from the sale or use of an economic asset, the tax law of the Federal Republic of Germany is excluded or limited in respect of the corporation, the association of persons or the assets of the property, this shall be deemed to be the case. The sale or transfer of the assets to the common value; § 4 (1) sentence 5, § 4g and § 15 para. 1a of the Income Tax Act shall apply accordingly. ² An exclusion or limitation of the right of taxation in respect of the profit from the sale of an economic asset is in particular present if a previously held domestic establishment of a corporation, association of persons or Assets to be allocated to the business assets of a foreign establishment of this body, association of persons or assets of assets. (2) ¹ Where the assets of a limited taxable body, association of persons or assets as a whole are transferred to another entity of the same foreign country by a transaction which is a merger within the meaning of § 2 of the The Law of Conversion of 28 October 1994 (BGBl. 3210, 1995 I p. 428), as last amended by Article 10 of the Law of 9 December 2004 (BGBl I). 3214), which is comparable to the version in force in each case, shall, by way of derogation from the provisions of paragraph 1, be used for the carrying out of the carrying amount of the carrying amount of the carrying amount of the carrying amount of the carrying

1.

ensuring that they are later subject to corporation tax in the case of the accepting corporation;

2.

the law of the Federal Republic of Germany is not restricted with regard to the taxation of the transferred assets in the case of the receiving body,

3.

a consideration is not granted or exists in company rights; and

4.

if the accepting and transferring entities do not fulfil the requirements of § 1 (2) sentence 1 and 2 of the Transformation Tax Law of 7 December 2006 (BGBl. 2782, 2791), as amended in each case.

² If the assets of a corporation are transferred to another body by an operation within the meaning of the sentence 1, § 13 of the Transformation Tax Act shall apply in accordance with the taxation of the shareholders of the transferring body. (3) ¹ Where a body, property or association of persons transfers its management or its registered office, it shall not be subject to unlimited tax liability in a Member State of the European Union or of a State to which the Agreement is based. on the European Economic Area, it shall be deemed to be dissolved, and § 11 shall apply accordingly. ² The same shall apply where the body, the property of the property or the association of persons pursuant to an agreement to avoid double taxation as a result of the transfer of its registered office or its management as outside the territory of the shall be deemed to have been established. ³ In place of the assets to be distributed, the common value of the existing assets is replaced by the value of the assets.

Footnote

(+ + + § 12: For application, see Section 34 (8) + + +) Unofficial table of contents

§ 13 Beginning and Erasing of a Tax Liberation

(1) Where a taxable body, association of persons or property is exempted from corporation tax, it shall draw up a final balance sheet on the date on which the tax is ceded. (2) Corporation tax exempted corporation tax, personal association or property fund taxable and determines its profit by operating assets comparison, it has an initial balance sheet on the date when the tax liability begins (3) In the final balance sheet referred to in paragraph 1 and in the initial balance sheet in the sense of the Paragraph 2 shall, subject to the provisions of paragraph 4, be subject to the partial values of the goods. (4) ¹ If the tax exemption on the basis of § 5 (1) no. 9 begins, the economic goods which are used for the promotion of tax-privileged purposes within the meaning of Section 9 (1) No. 2 are to be used in the final balance sheet with the book values. ² If the tax exemption is granted, the initial balance sheet for the assets referred to in the first sentence shall be the value which would result from an uninterrupted tax liability in accordance with the rules on the valuation of the tax profit. (5) If the exemption is only partially commended, the provisions of paragraphs 1 to 4 shall apply to the corresponding part of the operating assets. (6) ¹ If shares in a capital company are not part of the operating assets of the corporation, the association of persons or the assets of the property, which is exempted from corporation tax, Section 17 of the Income Tax Act shall also be applied without any divestment, if the other conditions of this provision are fulfilled at the time when the tax obligation ends. ² The selling price shall be the common value of the shares. ³ In the case of the beginning of the tax liability, the common value of the shares shall be deemed to be the acquisition cost of the shares. ⁴ Sentences 1 and 2 shall not apply in the cases referred to in the first sentence of paragraph 4.

Footnote

(+ + + § 13: For application, see Section 34 (8b) + + +)

Second chapter
Special provisions for the organ

Unofficial table of contents

§ 14 Aktiengesellschaft or Kommanditgesellschaft auf Aktien als Organgesellschaft

(1) ¹ A European Company, a joint-stock company or a limited partnership on shares with management domestiy in a Member State of the European Union or in a Contracting State of the EEA Agreement In the sense of § 291 (1) of the German Stock Corporation Act (Stock Corporation Act), the income of the organ company is the income of the organ company, as far as it is not from § 16 nothing. , to the institution of the undertaking (carrier), if the following: Requirements are met:

1.

¹ The organ carrier must be involved in an uninterrupted manner in the organ society from the beginning of its marketing year to such an extent that the majority of the voting rights are attributed to it from the shares in the organ society (financial inclusion). ² Indirect shareholdings shall be taken into account if the participation in any participating company grants a majority of the voting rights.

2.

¹ Organ carriers must be a natural person or a body not exempt from corporation tax, association of persons or a wealth fund. ² The institution may also be a civil society within the meaning of the first sentence of Article 15 (1) of the Income Tax Act if it pursues an activity within the meaning of Article 15 (1), first sentence, point 1 of the Income Tax Law. ³ The condition of paragraph 1 must be fulfilled in relation to the civil society itself. ⁴ The participation, within the meaning of point 1, of the organ company or, in the case of indirect participation in the organ company, the participation referred to in point 1 in the mediating society, shall be continuous throughout the period of the To be associated with a domestic establishment within the meaning of § 12 of the Tax Code of the Organ Carrier. ⁵ If the organ carrier is indirectly involved in the organisation of the organ through one or more partnerships, the fourth sentence shall apply mutatily. ⁶ The income of the organic company is to be attributed to the domestic establishment of the organ carrier, which is the participation within the meaning of point 1 of the organ society or, in the case of indirect participation in the organ society, the participation in the sense the number 1 is to be assigned to the mediating society. ⁷ A national permanent establishment within the meaning of the preceding sentences shall be provided only if the income to be attributed to that establishment both under national tax law and in accordance with an agreement to be applied in order to avoid the Double taxation of domestic taxation.

3.

¹ The profit transfer agreement shall be concluded for at least five years and shall be carried out throughout its period of validity. ² An early termination of the contract by termination is not harmful if an important reason justifies the termination of the contract. ³ The termination or cancellation of the profit transfer contract at a time during the marketing year of the organ company shall be effective at the beginning of this marketing year. ⁴ The profit transfer agreement shall also be deemed to have been carried out if the resulting profit or loss is based on an annual financial statements which contain incorrect balance sheet estimates, provided that:

a)

the annual accounts are effectively established;

b)

the accuracy of the preparation of the annual accounts should not have been recognised by the care of a prudent businessman; and

c)

the financial management corrects an error at the latest in the next annual financial statement of the organ company and the organ carrier, which is to be set up after the date of the complaint, and the result is paid accordingly, or , in so far as it is a fault which is to be corrected in the trade balance.

⁵ The condition set out in sentence 4 (b) shall apply in the event of an unrestricted confirmation of confirmation pursuant to Section 322 (3) of the Commercial Code, to a consolidated financial statements in which the annual financial statements are included. , or through the voluntary audit of the annual accounts or the certificate issued by a tax adviser or auditor on the preparation of an annual financial statement with comprehensive assessments.

4.

The organ company may only set amounts from the net profit in the profit reserves (Section 272 (3) of the Commercial Code) with the exception of the statutory reserves, than in the case of a reasonable commercial assessment. is justified.

5.

Negative income from the institution or organ company shall not be taken into account in the case of domestic taxation, insofar as they are in a foreign country under the taxation of the carrier, the organ company or any other person shall be considered.

² For the first time, the income of the organic company shall be attributed to the institution institution in respect of the calendar year in which the marketing year of the organ company in which the profit transfer contract becomes effective ends. (2) (omitted) (3) ¹ Multi-leftists, which have their cause in the pre-organic period, are considered to be the profit distributions of the organ society to the organ carrier. ² Minor abductions, which have their cause in pre-organic time, must be treated as an insert by the organ carrier in the organ society. ³ The rate of increase in the rate of increase in the number of the first sentence and the minor abductions referred to in the second sentence shall be deemed to have been effected at the time when the marketing year of the organ ⁴ The partial value sentence in accordance with § 13 (3) sentence 1 is to be attributed to the pre-organist period. (4) ¹ In the case of minder and multi-purpose tours, which have their cause in an organic period, a special active or passive balance sheet shall be set up in the tax balance of the institution holder, equal to the amount of the share of the contribution of the institution concerned. Organ carrier in the nominal capital of the organ company. ² At the time of the divestment of the organ participation, the special compensation items shall be dissoled. ³ As a result, the income of the organ carrier is increased or decreased. ⁴ § 3 No. 40, § 3c (2) of the Income Tax Act and § 8b of this Act are to be applied. ⁵ The divestiment is in particular the conversion of the organ company to a personal company or a natural person, the concealed deposit of participation in the organ society and the dissolution of the organ society. ⁶ In particular, minder or multi-rate tours within the meaning of the first sentence shall be provided if the profit leduced to the institution carrier deviates from the tax account profit of the organ society and this deviation is caused in an organic period. (5) ¹ The income of the organ company, which is to be attributed to the organ carrier, and the other tax bases associated with it, shall be determined separately and in a uniform manner with regard to the organ carrier and the organ society. ² The findings as set out in the first sentence are binding on the taxation of the income of the institution carrier and of the organ society. ³ The rates 1 and 2 shall apply in accordance with taxes paid by the organ company which are to be calculated on the basis of the tax on the carrier. ⁴ Responsible for these findings is the tax office, which is responsible for taxation on the income of the organ company. ⁵ The declaration on the separate and uniform findings as set out in sentences 1 and 3 shall be linked to the corporate tax declaration of the organ company.

Footnote

(+ + + § 14: For application, see Section 34 (9) + + +) Unofficial table of contents

Section 15 Determination of income in the case of organ

¹ By way of derogation from the general rules, when determining the income of the organ, the following shall apply:

1.

A loss of income within the meaning of § 10d of the Income Tax Act is not permissible with the Organic Society.

2.

¹ § 8b (1) to (6) of this Act as well as Section 4 (6) of the Transformation Tax Act are not applicable to the organ society. ² In the income attributed to the institution institution, income, profit or loss in profits within the meaning of section 8b (1) to (3) of this Act or any related expenditure within the meaning of Section 3c (2) of the Income Tax Act or any such expenditure shall be subject to the following conditions: § 4 (6) of the Transformation Tax Act as well as § 3 No. 40 and Section 3c (2) of the Income Tax Act in the determination of the income of the German Income Tax Act are included in the Act of Transformation Tax Act (§ 4 (6) of the German Transformation Tax Act). Organ carrier. ³ Sentence 2 shall not apply to the extent to which Section 8b (7), (8) or (10) is to be applied to the organ society. ⁴ For the application of the participation limit within the meaning of § 8b paragraph 4 in the version of Article 1 of the Law of 21 March 2013 (BGBl. 561), participations of the organ company and participations of the organ carrier are considered separately.

3.

¹ § 4h of the Income Tax Act is not applicable to the Organic Society. ² Organcarriers and organic companies are considered to be an establishment within the meaning of § 4h of the Income Tax Act. ³ If interest expenses and interest receivings within the meaning of § 4h (3) of the Income Tax Act are included in the income of the organ companies attributed to the organ carrier, these are in the case of the application of § 4h (1) of the Income Tax Act (Einkommensteuergesetz) to include organcarriers.

4.

¹ § 8 (3) sentence 2 and Section 7 shall not apply to the organ company on permanent loss transactions within the meaning of Section 8 (7) sentence 2. ² § 8 (3) sentence 2 and (7) shall apply in the determination of the income of the organ carrier in the income attributed to the organ carrier in the sense of § 8 (7) sentence 2.

5.

¹ § 8 (9) is not applicable to the organ society. ² § 8 (9) is to be applied in the determination of the income of the carrier in the income income of a capital company which is to be applied in the income of the institution to which § 8 (7) sentence 1 no. 2 is to be applied.

² Point 2 shall apply in respect of profit shares from participation in a foreign company which are to be excluded from taxation in accordance with the provisions of an agreement to avoid double taxation.

Footnote

(+ + + § 15, sentence 1, point 2, validity on 12.12.2006: For further application, see: Section 34 (10) sentence 3 + + +)
(+ + + § 15, sentence 1, point 3: For the first application, see: Section 34 (10) sentence 3 + + +)
(+ + + § 15, sentence 1, point 4): For the purposes of application, see Section 34 (10) sentence 4 + + +)
(+ + + § 15, sentence 1, point 5: For the first application, see: Section 34 (10) sentence 5 + + +) Unofficial table of contents

Section 16 Compensation

¹ The organ company has to tax its income in the amount of 20/17 of the compensation paid by itself. ² If the obligation to compensate has been fulfilled by the institution, the organ company has to tax 20/17 of the compensation paid in place of the organ carrier.

Footnote

(+ + + § 16: For the first application for the assessment period 2008, see Section 34 (10a) + + +) Unofficial table of contents

§ 17 Other capital companies as an organ company

(1) ¹ § § 14 to 16 shall apply mutatily if a capital company other than the capital company referred to in Article 14 (1), first sentence, with management domestiy and registered office in a Member State of the European Union or in a Contracting State of the EEA Agreement is effectively obligated to carry out all of its profits to another company within the meaning of § 14. ² A further condition is that:

1.

a profit transfer does not exceed the amount referred to in Section 301 of the German Stock Corporation Act; and

2.

a loss transfer is agreed upon by reference to the provisions of § 302 of the German Stock Corporation Act in its respective valid version.

(2) For the purposes of the application of the second sentence of paragraph 1, point 2, Article 34 (10b) shall apply in the version of Article 12 of the Law of 18 December 2013 (BGBl. I p. 4318).

Footnote

(+ + + § 17: For application, see Section 34 (9) and 10b + + +) Unofficial table of contents

§ 18 (omitted)

Unofficial table of contents

Section 19 Tax deprivation of the organ

(1) Where the Organic Society fulfils the conditions for the application of special tariff rules which provide for a deduction of corporation tax and is subject to the organ management of the unlimited corporate tax liability, these are: (2) The institution of the unrestricted income tax liability shall be subject to the provisions of paragraph 1, to the extent that the income tax is applicable to the income tax. the same tariff rules as for corporation tax (3) The institution carrier is not subject to unlimited corporation tax or income tax obligations, paragraphs 1 and 2 shall apply mutagentily to the extent that the special tariff rules are applicable to a limited taxable person. (4) ¹ If the organ carrier is a civil society, paragraphs 1 to 3 shall apply mutatily to the members of the civil society. ² In the case of each shareholder, the partial amount corresponding to the fraction of the income attributable to the institution of the income of the organ company attributable to the shareholder is to be deducted. (5) , which are subject to a tax withdrawal, the tax on the corporation tax or the income tax of the carrier or, if the institution is a partnership, shall be proportional to the corporation tax or to the corporation tax, or the income tax of the institution. Income tax to be attributed to the shareholders.

Footnote

(+ + + § 19: For application see Section 34 (7) + + +)

Third chapter
Special provisions for insurance undertakings, pension funds and building societies

Unofficial table of contents

§ 20 Fluctuation Reserves, Damage

(1) The following conditions are required for the formation of provisions to compensate for the fluctuating annual requirements:

1.

The experience of the insurance sector in question must be subject to significant fluctuations in the annual demand.

2.

The fluctuations in the annual needs must not be offset by the premiums. ² They must be derived from the insurance contracts existing at the balance sheet date and must not be covered by reinsurance.

(2) ¹ In the case of claims for insurance cases not yet unfolded (Section 341g of the Commercial Code), the experience within the meaning of Section 6 (1) (3a) (a) of the Income Tax Act must be taken into account for each insurance branch, for which, according to A separate profit and loss account is to be drawn up. ² The sum of the individual damages of the insurance branch is to be reduced by the amount (reduction amount), which is probably not required overall in order to satisfy the claims for the damage. ³ For the purposes of the first and second sentences, the branches of the insurance undertakings within the meaning of section 341 (2), second sentence of the Commercial Code, have the regulation on reporting by the insurance supervisory law issued pursuant to Section 55a of the Insurance Supervision Act. to apply insurance undertakings to the Bundesanstalt für Finanzdienstleistungsaufsicht. Unofficial table of contents

Section 21 Refunding of contributions

(1) ¹ Repayment of contributions paid to the self-concluded business on the basis of the annual result or the technical surplus shall be deductible

1.

in the case of life and health insurance up to the annual result for the self-concluded business, as determined in accordance with the provisions of trade law, increased by the amounts paid for repayment of contributions, to the extent that the amounts are the surplus and the surpluses used for this purpose are basically taxable and not tax-exempt, and in order to reduce the amount resulting from the reversal of a provision referred to in the second sentence of paragraph 2, and to the amount of the surplus, the amount of surpluses being subject to tax and non-tax exempt. Net income of the tax regulation on the determination of the profit Operating assets at the beginning of the marketing year; the same applies to pension funds. ² Net income is the income from long-term capital investment, which is partly attributable to the operating assets, after deduction of the corresponding deductible and non-deductible operating expenses;

2.

in the case of sickness and accident insurance up to the level of the surplus resulting from the receipt of contributions after deduction of all deductible and non-deductible operating expenses, including insurance benefits, provisions and Accounting clearance items are given. ² The calculation of the surplus shall be based on the contribution income and operating expenditure of the individual insurance branch arising from the self-concluded business for its own account, which is incurred during the marketing year.

(2) ¹ To the extent that the exclusive use of the provision for this purpose is secured by the Articles of Association or by the declaration of business planning, the provision for a provision for restitution of contributions shall be deductible in so far as the provision for such reimbursement is exclusive. ² The provision shall be resolved, subject to the provisions of the third sentence, to the extent that it is higher than the sum of the amounts referred to in the following points 1 to 4:

1.

the supply within the financial year ending at the balance sheet date and the two previous marketing years,

2.

the amount whose payout has been binding as a refund of contributions by the insurance undertaking before the balance sheet date,

3.

in the sickness insurance, the amount whose use for the reduction of the increases in contribution has been made binding by the insurance undertaking before the balance sheet date in the following financial year,

4.

in life assurance, the amount required for the financing of the final profit shares falling over the preceding years of insurance; the same applies to pension funds.

³ A resolution does not need to be made, as far as the insured small amounts are to be paid out and the disbursing of these amounts would be associated with a disproportionately high administrative burden. (3) § 6 para. 1 no. 3a of the Income Tax Act is shall not apply.

Footnote

(+ + + § 21: For application, see § 34 (10c) F.20.2.2013 + + +) Unofficial table of contents

Section 21a Cover provisions

(1) ¹ Section 6 (1) (3a) (e) of the Income Tax Act is to be applied by insurance undertakings and pension funds with the proviso that cover provisions within the meaning of Section 341f of the Commercial Code with which they are based on the underlying Contracts arising from the provision in conjunction with Article 25 of the Regulation on the accounting of insurance undertakings or in conjunction with the maximum interest rate resulting from the provisions of Section 116 of the Insurance Supervision Act or a lower interest rate which is reasonably used. . ² The maximum interest rate resulting from § 2 of the cover-back regulation or a lower rate of interest used may be used for the pension cover provisions set out by the insurance undertakings and the insurance undertakings in the event of accidents. (2) Where the insurance legislation referred to in paragraph 1 does not apply to insurance undertakings established in another Member State of the European Union or in another Contracting State of the EEA Agreement, shall be able to proceed accordingly. Unofficial table of contents

Section 21b Allocation reserve for building savings banks

¹ Building societies within the meaning of Section 1 (1) of the Act on building societies can set up multiple returns within the meaning of Section 6 (1) sentence 2 of the Act on building savings banks into an allocation reserve which reduces the tax profit. ² This reserve may not exceed 3 per cent of the building savings. ³ In so far as the conditions for the dissolution of the special item within the meaning of Section 6 (1) sentence 2 of the Act on building societies are fulfilled in accordance with the ordinance of law, which is based on the authorization provision of § 10 sentence 1 No. 9 of the Act on Building savings banks are enacted, the reserve is to be resolved in a manner that is increasing in profits.

Footnote

(+ + + § 21b sentence 3: For the last application, see Section 34 (11) + + +)

Fourth chapter
Special provisions for cooperatives

Unofficial table of contents

§ 22 Cooperative rebate

(1) ¹ Repayments of the acquisition and economic cooperatives to their members can only be deducted as operating expenses in so far as the amounts used for this purpose have been generated in the members ' business. ² In order to determine these amounts, the surplus shall be:

1.

in the case of sales and production cooperatives, in relation to the purchase of goods by members for the total purchase of goods,

2.

in the case of the other acquisitions and economic cooperatives in proportion to the total turnover of the Member State

. ³ The resulting profit from the membership business forms the upper limit for the deduction. ⁴ Surplus in the sense of the second sentence is the income, which is reduced by the profit from subsidiary transactions, before the deduction of the cooperative repayments and the loss of income. (2) ¹ The deduction referred to in paragraph 1 shall be subject to the requirement that the cooperative refund shall be paid in accordance with the level of turnover between the members and the cooperative, and that they shall be subject to the same conditions as those for which the deduction is made.

1.

is based on a claim by the Member granted by the Articles of Association of the Cooperative, or

2.

by decision of the administrative bodies of the cooperative, and the decision has been notified to the members, or

3.

adopted in the General Assembly, which distributes the profit.

² Repayments of the Cooperative for Supplies or Benefits and Repayments of Expense Contributions are to be treated like cooperative repayments.

Part Three
Tariff, taxation on foreign arrivals

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§ 23 Tax rate

(1) The corporation tax is 15 percent of the taxable income. (2) If the income tax is reduced or increased due to the empowerment of § 51 para. 3 of the Income Tax Act, the reduced or increased the income tax is increased or increased. Corporate income tax accordingly.

Footnote

(+ + + § 23: For the first application for the assessment period 2008, see Section 34 (11a) + + +) Unofficial table of contents

§ 24 Free amount for certain entities

¹ An allowance of EUR 5 000 shall be deducted from the income of the taxable entities, persons ' associations or property funds, but not more than the amount of the income. ² Sentence 1 shall not apply

1.

for entities and associations of persons whose benefits are among the recipients of revenue within the meaning of Section 20 (1) (1) or (2) of the Income Tax Law,

2.

for associations within the meaning of § 25.

Unofficial table of contents

§ 25 Free amount for the acquisition and business cooperatives, as well as associations, which operate agriculture and forestry

(1) ¹ The income of taxable cooperatives and taxable clubs whose activities are limited to the operation of agriculture and forestry shall be subject to a free-sum of EUR 15 000, but not more than the amount of the income, in the investment period of the establishment and in the following nine assessment periods. ² The condition is that:

1.

Leave the members of the cooperative or the association land to be used for use or for the management of the land, and

2.

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.

(2) The first sentence of paragraph 1 shall also apply to taxable cooperatives and to taxable clubs which operate a Community animal husbandry within the meaning of Section 51a of the valuation law. Unofficial table of contents

Section 26 Tax reduction for foreign income

(1) ¹ Subject to the provisions of the second sentence of sentence 2, and for the consideration of a foreign tax corresponding to the German corporation tax on the German corporation tax, and for the consideration of other tax reductions in foreign income tax, the following shall apply: of paragraph 2 shall be subject to the following provisions:

1.

in the case of unlimited taxable persons § 34c (1) to (3) and (5) to (7) and § 50d (10) of the Income Tax Act, and

2.

§ 50 (3) and § 50d (10) of the Income Tax Act are limited to tax obligations.

² The first sentence of paragraph 8b (1), which is not included in the determination of income on the basis of § 8b (1) sentence 2 and 3, shall be subject to the provisions of Section 34c (1) to (3) and (6) sentence 6 of the Income Tax Law. shall apply accordingly. (2) ¹ By way of derogation from section 34c (1), second sentence, of the Income Tax Act, the German corporation tax on foreign income must be determined in such a way that the income tax to be taxed, including the income tax, is taxed. the foreign income, without the application of German corporation tax (§ § 37 and 38), is divided into the ratio of these foreign income to the sum of the revenues. ² In the case of the corresponding application of Section 34c (2) of the Income Tax Act, the foreign tax is to be deducted in so far as it does not apply to foreign income which does not, in the case of the determination of the income, remain outside the approach. ³ § 34c (6), third sentence, of the Income Tax Act shall also apply mutagentily to income which is not taxed in another Member State of the European Union pursuant to a Regulation or Directive of the European Union.

Footnote

(+ + + § 26: For application see Section 34 (9) + + +)

Fourth part
Deposits and origination and predisposition not included in nominal capital

Unofficial table of contents

Section 27Not included in nominal capital

(1) ¹ The unlimited taxable capital company shall have the deposits not paid into the nominal capital at the end of each marketing year in a special account (tax deposit account). ² The tax deposit account shall be updated on the basis of the stock at the end of the previous marketing year in order to continue the respective entry and departure of the marketing year. ³ Benefits of the capital company, with the exception of the repayment of nominal capital within the meaning of the second sentence of section 28 (2) and (3), shall reduce the tax deposit account, irrespective of its commercial legal classification, only in so far as it does so at the end of the the profit or loss of profit which was determined during the previous marketing year (deposit guarantee). ⁴ The stock of the tax deposit account cannot be negative by means of benefits; paragraph 6 shall remain unaffected. ⁵ The deductible profit shall be the capital reduced by the subscribed capital in the tax balance minus the stock of the tax deposit account. (2) ¹ The stock of the tax deposit account, which has been determined taking into account the inflow and outflow of the marketing year, shall be determined separately. ² The notice of the separate determination shall be the basic notice for the decision on the separate determination at the following time of determination. ³ In the case of admission to the unrestricted tax liability, the stock of deposits not made in the nominal capital at the time of entry into the tax liability shall be determined separately; the separately established stock shall be considered as the stock of the tax deposit accounts at the end of the previous marketing year. ⁴ On the end of each marketing year, capital companies have to make statements on the separate determination of tax bases. ⁵ The declarations are to be signed by the persons referred to in § 34 of the German Tax Code. (3) ¹ Where a capital company provides for its own account services which, in accordance with the third sentence of paragraph 1, have to be taken into account as a disposal on the tax deposit account, it shall be obliged to provide its shareholders with the following information: to certify the prescribed pattern:

1.

the name and address of the shareholder;

2.

the amount of the benefits, in so far as the tax deposit account has been reduced,

3.

the payment day.

² The certificate does not need to be signed if it has been printed out in a machine procedure and if it can be seen by the exhibitor. (4) ¹ Where the performance of a capital company referred to in paragraph 1 is dependent on the presentation of a dividend bill and if it is provided for the account of the capital company by a domestic credit institution, the institution shall have the shareholders ' s to issue a certificate with the particulars referred to in the first sentence of paragraph 3, in accordance with the officially prescribed pattern. ² The certificate must also indicate the capital company for which the service is provided. ³ The rates 1 and 2 shall apply mutatis aswell if, instead of a domestic credit institution, a domestic branch of one of the undertakings referred to in Article 53b (1) or (7) of the Banking Act is performing the performance. (5) ¹ If the reduction of the deposit account has been certified too low for the performance of the capital company, the use of the certificate shall remain unchanged. ² If a tax certificate referred to in paragraph 3 has not been issued for a performance up to the date of notification of the first finding referred to in paragraph 2 at the end of the marketing year, the amount of the certificate shall be: Deposit guarantee certified as of 0 Euro. ³ In the cases referred to in the first and second sentences, a correction or initial issue of tax certificates within the meaning of paragraph 3 shall not be allowed. ⁴ In other cases, the amount of the capital gains tax which is due to the excessive amount of the deposit refund is to be asserted by the notice of liability; § 44 (5) sentence 1, second half-sentence of the Income Tax Act does not apply to this extent. ⁵ The tax certificates may be corrected. ⁶ The determination referred to in paragraph 2 for the marketing year in which the corresponding benefit has been effected shall be adjusted to the guarantee on which the capital gains tax liability referred to in the fourth sentence of the sentence 4 is applied. (6) Decrease in the reduction of the abduction and (7) The above paragraphs shall apply mutacally to other unrestricted bodies and associations of persons who are subject to the following conditions: Benefits within the meaning of Section 20 (1) Nos. 1, 9 or 10 of the Income Tax Act (8) ¹ A deposit guarantee may also be provided to bodies or persons ' associations which are subject to unlimited tax liability in another Member State of the European Union if they benefit from benefits within the meaning of Article 20 (1) (1) or (9) of the Income Tax Act. ² The deposit guarantee shall be determined in the appropriate application of paragraphs 1 to 6 and sections 28 and 29. ³ The amount to be taken into consideration as a benefit within the meaning of the first sentence shall be determined separately at the request of the body or association of persons for the respective assessment period. ⁴ The application shall be submitted in accordance with the officially prescribed form until the end of the calendar year following the calendar year in which the service has been carried out. ⁵ The competent authority responsible for the separate determination is the financial authority which, at the time of the submission of the application in accordance with Article 20 of the Tax Code, is responsible for taxation on the basis of income. ⁶ In the case of corporate bodies or associations of persons for which no financial authority is competent at the time the application is submitted in accordance with § 20 of the German Tax Code, the Federal Central Office shall be responsible for tax by way of derogation from sentence 5. ⁷ The application shall specify the circumstances necessary for the calculation of the deposit guarantee. ⁸ The certificate referred to in paragraph 3 shall include the file number of the competent authority in accordance with the provisions of the fifth or sixth sentence. ⁹ In so far as the benefits provided for in the first sentence have not been determined separately, they shall be deemed to be a profit distribution which, in the case of a shareholder, leads to revenue within the meaning of Section 20 (1) (1) or (9) of the Income Tax Act. Unofficial table of contents

Section 28 Conversion of reserves in nominal capital and reduction of nominal capital

(1) ¹ If the nominal capital is increased by the conversion of reserves, the positive stock of the tax deposit account shall be deemed to have been converted before the other reserves. ² The amount of the tax deposit account resulting from the application of the first sentence shall be decisive at the end of the economic year of the conversion of the reserves. ³ Where the nominal capital also contains amounts which have been supplied to it by conversion of other reserves, with the exception of amounts originating from deposits held by the shareholders, those parts of the nominal capital are to be identified separately and separately (special card). ⁴ Section 27 (2) shall apply accordingly. (2) ¹ In the event of a reduction in the nominal capital or the dissolution of the corporation, the special card shall first be reduced at the end of the previous marketing year, and a surcharge shall be credited to the tax deposit account, to the extent that: the deposit is made in nominal capital. ² As far as the special card is to be reduced, the repayment of the nominal capital shall be deemed to be a profit distribution which, in the case of a shareholder, leads to payment within the meaning of Section 20 (1) (2) of the Income Tax Law. ³ An amount surmounting the special card shall be deducted from the positive stock of the tax deposit account. ⁴ To the extent that the positive stock of the tax deposit account is not sufficient for the deduction in accordance with the third sentence, the repayment of the nominal capital shall also be deemed to be a profit distribution which, in the case of the shareholder, is to be paid in accordance with Section 20 (1) No. 2 of the (3) A special card at the end of the marketing year shall be reduced by the positive stock of the tax deposit account on that date; the stock of the tax deposit account shall be reduced accordingly. Unofficial table of contents

§ 29 Changes in the capital of transformation

(1) In the case of conversion within the meaning of Article 1 of the Transformation Act, the nominal capital of the transferring capital company shall, in the case of the application of the third sentence of paragraph 2 and the third sentence of paragraph 3, additionally apply the nominal capital of the transferee. The capital company is reduced to the full extent according to § 28 para. 2 sentence 1. (2) ¹ If the assets of a capital company are transferred to an unlimited taxable body by merger in accordance with § 2 of the Transformation Act, the stock of the tax deposit account shall be the tax deposit account of the persons receiving the tax. To be added to the body. ² An addition of the stock of the tax deposit account in accordance with the first sentence shall not be taken into account in the proportion of the transferee's share in the transferable legal entity. ³ The stock of the transferee's deposit account shall be reduced proportionately in proportion to the proportion of the transferable legal entity in the transferee. (3) ¹ If the assets of a capital company are transferred to an unlimited taxable entity by splitting or secession within the meaning of Section 123 (1) and (2) of the Transformation Act, the balance of the tax deposit account of the transferable entity shall be: Capital company of a accepting entity in the ratio of the excess assets to the assets existing in the transferring capital company prior to the transition, as is usually the case in the exchange ratio the shares in the split and takeover contracts or in the division plan (§ 126 1 no. 3, § 136 of the Transformation Act). ² Where the exchange ratio of the shares does not correspond to the ratio of the excess assets to the assets held by the transferring capital company prior to the division, the ratio of the common values of the exceeding assets shall be equal to the ratio of the shares to the capital stock Assets that are relevant to the assets existing before the division. ³ The second sentence of the second sentence of paragraph 2 shall apply mutas to the development of the taxable income account of the contractor. To the extent that the assets are transferred to a personal company by secession, the tax deposit account of the transferring capital company shall be reduced in the ratio of the excess assets to the pre-split Assets. (4) After the application of paragraphs 2 and 3, the adjustment of the nominal capital of the participating corporations shall be subject to § 28 (1) and (3). (5) The above paragraphs shall apply mutatily to other unrestricted taxable persons Bodies and associations of persons, the services referred to in Article 20 (1) (1) (1), (9) and (9) 10 of the Income Tax Act. (6) ¹ Where a deposit account has not yet been established for the body or association of persons transferring it, for the purposes of applying the preceding paragraphs, the deposit account shall be replaced by the inventory of deposits not paid in nominal capital. Date of the transfer of assets. ² Section 27 (8) shall apply accordingly. Unofficial table of contents

§ 30 Creation of corporation tax

The corporation tax is being created

1.

for tax deductions at the time when the taxable income is infused,

2.

in the case of advance payments at the beginning of the calendar quarter in which the advance payments are to be paid, or, where the tax obligation is not justified until the calendar year, with the justification of the tax liability,

3.

for the tax assessed at the end of the apportionment period unless the tax referred to in point 1 or 2 has been incurred earlier.

Unofficial table of contents

§ 31 Tax declaration obligation, assessment and collection of corporation tax

(1) ¹ The implementation of taxation, including the taking into account, payment and remuneration of corporation tax, as well as the fixing and collection of taxes calculated on the basis of the tax on corporation tax (surcharge taxes), are: Apply the provisions of the Income Tax Act in accordance with the provisions of this Act, unless otherwise specified. ² The individual corporate tax amounts resulting from the fixing are to be rounded in each case for the benefit of the taxable person for full euro amounts. ³ Section 37b of the Income Tax Act shall apply mutagenically. (1a) ¹ The corporate tax declaration and the declaration for the separate determination of tax bases must be transmitted by remote data transmission according to the officially prescribed data record. ² In order to avoid unreasonable hardship, the financial authority may, on request, waive electronic transmission; in this case, the declarations must be made in accordance with the officially prescribed form and by the legal representative of the taxable person. (2) In the case of a marketing year deviating from the calendar year, § 37 (1) of the Income Tax Act shall be subject to the condition that advance payments to corporation tax are already payable during the marketing year. , which ends in the assessment period. Unofficial table of contents

Section 32 Special provisions relating to tax deprivation

(1) The corporation tax on income subject to tax deprivation shall be paid off by the tax withholding tax,

1.

if the income pursuant to section 5 (2) (1) is exempted from the tax exemption, or

2.

if the person receiving the income is subject to a limited tax and the income is not incurred in a domestic commercial or agricultural or forestry operation.

(2) The corporation tax shall not be paid;

1.

where the taxable person has, for a calendar year, both unrestricted tax liability and limited tax liability within the meaning of Section 2 (1); in such cases, the income generated during the limited tax liability shall be in the form of: to include an apportionment of unlimited corporate tax liability;

2.

for income which is subject to tax deductions pursuant to § 50a (1) (1), (2) or (4) of the Income Tax Act, if the creditor of the remuneration requests an apportionment of the corporation tax;

3.

where the taxable person can be used for the amount of the tax deductible or

4.

to the extent to which Article 38 (2) applies.

(3) ¹ The domestic income within the meaning of § 2 No. 2, second half-sentence, shall be subject to a tax withdrawal; the same shall apply if the domestic income as defined in § 2 No. 2 second half-sentence of one pursuant to Article 5 (1) or in accordance with other laws as the corporation tax law, tax-exempt corporation, association of persons or the property of assets. ² The tax rate is 15 percent of the pay. ³ The provisions of the Income Tax Act, with the exception of section 44 (2) and section 44a (8) of the Income Tax Act, applicable to the tax deductions of capital gains within the meaning of section 43 (1) sentence 1 (1) and (1a) of the Income Tax Act shall apply accordingly. ⁴ In the case of income or references within the meaning of § 2 (2) second half-sentence (c), the tax withdrawal shall be made by the other body within the meaning of Section 8b (10) sentence 2. ⁵ In the case of sentence 4, the superior body of the other body shall make available to the other body the amount necessary to cover the capital gains tax; § 44 (1) sentence 8 and 9 of the Income Tax Law shall apply accordingly. (4) ¹ Paragraph 2 (2) shall apply only to entities which are subject to limited taxation, to persons ' associations or to assets within the meaning of Section 2 (1), which are subject to the legislation of a Member State of the European Union or to the legislation of a Member State. State to which the Agreement on the European Economic Area of 3 January 1994 (OJ L 139, 30.4.1994, p. EC No 3), as last amended by the Decision of the EEA Joint Committee No 91/2007 of 6 July 2007 (OJ L 327, 28.11.2007, p. EU No 40), as amended in the respective version, are companies within the meaning of Article 54 of the Treaty on the Functioning of the European Union or Article 34 of the Agreement on the European Economic Area, the The seat and place of the management shall be within the territory of one of these States. ² European companies and European cooperatives shall apply to the application of the first sentence of a company established under the legislation of the State in whose territory the registered office of the companies is situated. (5) ¹ Where the creditor's corporate income tax is paid for capital gains within the meaning of Article 20 (1) (1) of the Income Tax Law referred to in paragraph 1, the creditor of the capital gains shall, on request, be subject to the withheld and deducted capital gains tax shall be reimbursed in accordance with Section 36 (2) (2) of the Income Tax Law if:

1.

the creditor of the capital gains is a company subject to a limited liability in accordance with section 2 (1) of this Regulation, which:

a)

at the same time as a company within the meaning of Article 54 of the Treaty on the Functioning of the European Union or Article 34 of the Agreement on the European Economic Area,

b)

shall have its registered office and place of management within the territory of a Member State of the European Union or of a State to which the Agreement on the European Economic Area applies;

c)

shall be subject, in the State of the place of its management, to an unlimited duty of taxation comparable to § 1, without being exempt from that duty, and shall not be exempt from that duty, and

2.

the creditor is directly involved in the debt or share capital of the debtors in the capital gains and does not fulfil the minimum participation requirement of § 43b paragraph 2 of the Income Tax Law.

² Sentence 1 shall apply only where:

1.

no refund of the capital gains tax in question is provided for in accordance with other provisions;

2.

the capital gains pursuant to Section 8b (1) would be left out of the way of income determination,

3.

the capital gains on the basis of foreign legislation are not attributed to any person who would not be entitled to a refund in accordance with the provisions of this paragraph if it directly obtained the capital gains,

4.

a right to a complete or partial reimbursement of the capital gains tax would not be excluded if the corresponding application of § 50d (3) of the Income Tax Act was applied; and

5.

the capital gains tax cannot be credited to the creditor or to a shareholder directly or indirectly involved in the creditor, or can be deducted as an operating expenditure or an advertising cost; the possibility of an application for a credit transfer shall be the offsetting is the same.

³ The creditor of the capital gains shall be required to prove the conditions for the refund. ⁴ In particular, he has to prove, by means of a certificate from the tax authorities of his country of residence, that he is considered to be tax-resident in that State, where he is subject to unlimited corporation tax and not from corporation tax. as well as the actual recipient of the capital gains. ⁵ The certificate issued by the foreign tax administration must show that the German capital gains tax is not credited, not deducted or cannot be deducted, and to what extent an invoice, a deduction or a lecture can actually be made is not carried out. ⁶ The repayment of the capital gains tax shall be effected for all the capital gains referred to in the first sentence in a calendar year on the basis of a notice of exemption pursuant to § 155 (1) sentence 3 of the tax code.

Footnote

(+ + + § 32 (3): For application, see Section 34 (13b) + + +) Unofficial table of contents

Section 32a Decree, repeal or amendment of tax assessments in the event of a concealed payout or a hidden deposit

(1) ¹ In so far as a tax notice with regard to the consideration of a hidden profit distribution is issued, revoked or amended, a tax notice or a notice of determination with respect to the shareholder, to the extent to which a tax notice is issued, repealed or amended. the hidden profit distribution is to be attributed, or a person close to that person is enacted, repealed or amended. ² In this respect, the period of detention shall not expire before the end of a year in accordance with the inability of the tax authorities of the body to be undisputed. ³ Sentences 1 and 2 shall also apply to covert profit distributions to recipients of references within the meaning of § 20 (1) (9) and (10) (a) of the Income Tax Act. (2) ¹ In so far as a tax notice or a notice of determination with regard to the consideration of a concealed deposit is issued, repealed or amended in relation to the shareholder, a tax notice to the corporation may be taken, which of the Asset benefit has been allocated, repealed, enacted or amended. ² The second sentence of paragraph 1 shall apply accordingly.

Footnote

(+ + + § 32a: For the first application, see Section 34 (13b) + + +)

Fifth Part
Authorisation and final provisions

Unofficial table of contents

Section 33 Appropriations

(1) The Federal Government is authorized to implement this Act with the consent of the Federal Council by means of a legal regulation

1.

in order to safeguard the regularity of taxation, the elimination of imparities in cases of hardship and the simplification of the taxation procedure, the extent of the tax exemptions under Article 5 (1) (3) and (4) must be determined in greater detail. ² Where:

a)

for the implementation of Section 5 (1) (3) of the Rules of Law, under which the tax exemption only occurs,

aa)

if the nominees do not consist mainly of the entrepre or his/her family, in the case of companies from the shareholders and their dependants,

bb)

if, in the case of cash registers, the beneficiaries are entitled to the legal claims and, in the case of cash registers, the beneficiaries are not entitled to the current cash benefits and the death allowance shall not exceed certain amounts which are the essence of the cash register as meet social standards,

cc)

if, when the cash register is dissolved, its assets may be used for social purposes only in terms of its statutes,

dd)

if legally competent pension funds are subject to insurance supervision,

ee)

if, in the case of legal assistance funds, the beneficiaries are not obliged to contribute to current contributions or grants, and the beneficiaries or the employee representatives of the establishment or the office of employment in the administration of the the amounts allocated to the cash register shall be able to participate in an advisory role;

b)

for the implementation of Section 5 (1) (4) of the Rules of Law

aa)

the amount of the contribution income allowed for the use of the exemption,

bb)

in the case of mutual mutual insurance companies whose business operations are limited to non-cash insurance, the tax exemption shall also apply irrespective of the amount of the contribution income, if the total amount of the death penalty is the total amount of the total amount of the total amount of the total amount of the total amount of the total amount of the performance of the tax-exempt death-brewers under § 5 (1) (3), and if the association also constitutes a social institution;

2.

Rules to be adopted

a)

the small amounts, in order to avoid the need to discontinue the provision for reimbursement of contributions pursuant to Article 21 (2), if the disbursements of these amounts to the insured persons would be associated with a disproportionate administrative burden;

b)

on the reduction or increase of corporation tax in accordance with section 23 (2);

c)

in the case of purchase or manufacture of removable movable assets and, in the case of the production of unmovable, non-movable assets, a deduction of the corporation tax on the investment period for the acquisition, on request, or production up to the level of 7.5% of the cost of the purchase or production of these assets. ² Section 51 (1) (2) (s) of the Income Tax Act shall apply accordingly;

d)

In the case of mutual insurance associations of minor economic importance which have not formed an equalization reserve in accordance with Article 20 (1), to compensate for the fluctuating annual needs to the detriment of the tax profit amounts the loss reserve to be made in accordance with Article 37 of the Insurance Supervision Act;

e)

which make the exemption in accordance with Article 8b (1), first sentence and second sentence, and comparable provisions in agreements to avoid double taxation, subject to the fulfilment of special proof and co-action obligations, if outside the The scope of this law may not be used for the purposes of the investigation of the facts of the law, or any other person, not as a national party, in the course of operations within the scope of this Act. ² The special proof and cooperation obligations may be based on the appropriateness of the conditions agreed between close-up persons within the meaning of Section 1 (2) of the External Tax Act in their business relations and the empowerment of the The financial authority shall extend, on behalf of the taxable person, any claims for information relating to the credit institutions designated by the financial authority in an out-of-court and judicial way. ³ The special evidence and cooperation obligations on the basis of this letter shall not apply if the parties or other persons established outside the scope of that law are established in a State or territory with which a person or persons resident in the territory of the Member State or territory are established. Agreements providing for the provision of information in accordance with Article 26 of the OECD Model Agreement on the avoidance of double taxation in the field of income and property taxes in the 2005 version, or the State or the State Where information is given on a comparable scale or on a willingness to of a corresponding exchange of information.

(2) The Federal Ministry of Finance is authorized to:

1.

to determine, in agreement with the supreme financial authorities of the countries, samples of the certificates required by sections 27 and 37 of this Regulation;

2.

to make known the text of this Act and the implementing regulations adopted in accordance with this Act, with a new date, under the new heading and in the new sequence of paragraphs, in the light of disagreements between the text and the text of the text; remove.

Unofficial table of contents

Section 34 Final provisions

(1) This version of the law applies, unless otherwise specified in the following paragraphs, for the first time for the investment period 2015. (2) ¹ In the cases of § 54 (4) of the Law of 18 December 1989 (BGBl.), employment and economic cooperatives and associations may, until 31 December 1991, be replaced by Article 54 (4) of the Act of 18 December 1989. 2212) until 31 December 1992, or, in the case of acquisitions and economic cooperatives or associations in the territory referred to in Article 3 of the Agreement, by 31 December 1993, by written declaration to the Tax exemption pursuant to Section 5 (1) (10) and (14) of the Corporate Tax Act, as amended by Article 4 of the Law of 14 July 2000 (BGBl. 1034), including for the 1990 investment period. ² The body shall be bound by the declaration for at least five consecutive calendar years. ³ The declaration may be revoked only with effect from the beginning of a calendar year. ⁴ The revocation shall be declared at the latest until the tax fix of the calendar year for which it is to be applied is indisputable. (3) ¹ Section 5 (1) (2) shall apply for the first time for the investment period 2013 for the Hamburgische Investitions-und Förderbank (Hamburgische Investitions-und Förderbank). ² The tax exemption in accordance with § 5 (1) (2) in the version valid until 30 July 2014 is to be applied for the Hamburgische Wohnungsbaucreditanstalt last time for the investment period 2013. ³ Section 5 (1) (24) in the version in force on 31 December 2014 shall be applied for the first time for the 2014 assessment period. (4) § 8a (2) and (3) shall not apply if the third party's recourse to the warranty is solely based on the liability of the guarantors a local authority or any other body of public law vis-à-vis the creditors of a credit institution for liabilities agreed up to 18 July 2001; the same applies to the creditors of a credit institution for liabilities agreed until 18 July 2005 Liabilities if their maturity does not extend beyond 31 December 2015. (5) § 8b Paragraph 4 of the version in force on 12 December 2006 shall continue to apply for shares which are incorporated in the meaning of Section 21 of the Transformation Tax Act as amended on 12 December 2006, and for shares within the meaning of Section 8b (a) 4, first sentence 1, point 2, which shall be based on a transfer until 12 December 2006. (6) ¹ If a shareholding acquired after 31 December 2007 fulfils the conditions of Section 8c (1a), it shall not be taken into account in the application of Section 8c (1) Sentences 1 and 2. ² Section 8c (1a) shall apply only if:

1.

a final decision by the Court of First Instance or the Court of Justice of the European Union to the Commission Decision C (2011) 275 of 26 January 2011 in the State aid procedure C 7/2010 (OJ L 327, 28.11.2011, p. 26), and notes that Article 8c (1a) does not constitute State aid within the meaning of Article 107 (1) of the Treaty on the Functioning of the European Union,

2.

the European Commission takes a decision in accordance with Article 8c (1a) in accordance with Article 7 (2), (3) or (4) of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty (OJ L 378, 27.3.1999, p. 1), as last amended by Regulation (EC) No 1791/2006 (OJ L 378, 27.12.2006, p. OJ L 363, 20.12.2006, p. 1), and neither the annulment nor the amendment of Section 8c (1a) is required or the decision to be repeals

3.

the conditions laid down in Article 2 of the Decision of the European Commission K (2011) 275 have been met and the suspension of taxes has been carried out before 26 January 2011.

³ The decision or the decision within the meaning of the second sentence of sentence 2 or number 2 shall be made known by the Federal Ministry of Finance in the Federal Law Gazly. ⁴ Section 8c (1a) shall then be applied in the cases of the second sentence of sentence 2, number 1 and 2, to the extent that tax rulings have not yet been passed. (7) § 19 in the version in force on 31 July 2014 shall be applied for the first time for the period of assessment in 2012. (8) ¹ Section 21 (2), second sentence, point 1 shall apply in the following version for the 2010 to 2015 predisposition periods:

" 1.

the supply within the financial year ending at the balance sheet date and the four previous marketing years, to the extent that the sum of these amounts is not higher than 1.2 times the sum of the three feeds, which are concluded at the end of the Assessment period 2009 ending last marketing year. ² The amount referred to in the first sentence shall not be less than the amount which would result if the law applicable on 13 December 2010 was to continue to apply. "

(9) ¹ Section 26 of the version in force on 31 December 2014 shall be applied for the first time to revenues and arrivals which are to be added after 31 December 2013. ² The first sentence of § 26 (2) sentence 1 in the version valid on 31 December 2014 shall apply in all cases in which the corporation tax is not yet established in force before 1 January 2014. (10) § 27 Paragraph 1, sentence 6, as amended by Article 3 (10) of the Law of 7 December 2006 (BGBl). (11) § 36 shall apply in all cases where the final stocks are not yet established within the meaning of Article 36 (7), in the following text:

§ 36Final inventories (1) At the end of the last marketing year, which ends in the assessment period for which the corporate tax law is in the version of the notice of 22 April 1999 (BGBl. 817), which is provided by Article 4 of the Law of 14 July 2000 (BGBl. 1034), the final inventories of the sub-amounts of the available equity capital shall be the subject of the provisions of Section 47 (1), first sentence, point 1 of the Corporate Tax Act, as amended by the 22. April 1999 (BGBl. 817), as last amended by Article 4 of the Law of 14 July 2000 (BGBl I). 1034), the partial amounts determined in accordance with the following paragraphs have been determined. (2) ¹ The sub-amounts shall be the profit distributions based on a profit distribution decision corresponding to the company law provisions for an expired marketing year and the following in the marketing year referred to in paragraph 1 the marketing year shall be carried out, as well as other distributions and other benefits which are carried out in the marketing year referred to in paragraph 1. ² The regulations of the Fourth Part of the Corporate Tax Act, as amended by the Notice of 22 April 1999 (BGBl. 817), as last amended by Article 4 of the Law of 14 July 2000 (BGBl I). 1034), have been amended. ³ The partial amount within the meaning of Section 54 (11) sentence 1 of the Corporate Tax Act as amended by the Notice of 22 April 1999 (BGBl. 817), as last amended by Article 4 of the Law of 14 July 2000 (BGBl I). 1034) (partial amount which has been subject to a corporation tax of 45 per cent) shall be increased by the items of income which, in accordance with Article 34 (12), sentence 2 to 5, in the version in force on 14 December 2010 of a The amount of the corporation tax of 45% and the partial amount which, after 31 December 1998, have been subject to a corporation tax of 40%, shall be increased by the amounts which, in accordance with Article 34 (12), sentence 6 to 8, shall be increased in the 14. December 2010 shall be subject to a corporation tax of 40 per cent, each after deduction of (3) (omitted) (4) Is the sum of the unburdened partial amounts within the meaning of Article 30 (2) (1) to (3), as amended by Article 4 of the Law of 14 July 2000 (BGBl. 1034) after application of paragraph 2, these sub-amounts are to be offset first among themselves and thereafter with the partial amounts charged with corporation tax, in the order in which their load increases. (5) ¹ Is the sum of the unburdened partial amounts within the meaning of Article 30 (2) (1) to (3), as amended by Article 4 of the Law of 14 July 2000 (BGBl. 1034) after application of paragraph 2, the partial amounts within the meaning of Section 30 (2) (1) and (3) of Article 4 of the Law of 14 July 2000 (BGBl) shall first be the subject of the Act of 14 July 2000. I p. 1034). ² A negative amount arising from the summary shall be given as a priority with a positive partial amount within the meaning of Article 30 (2) (2), as amended by Article 4 of the Law of 14 July 2000 (BGBl). I p. 1034). ³ A negative partial amount within the meaning of Section 30 (2) (2), as amended by Article 4 of the Law of 14 July 2000 (BGBl. 1034) is to be calculated as a priority with the positive aggregate partial amount within the meaning of the first sentence. (6) ¹ If one of the loaded sub-amounts is negative, these sub-amounts are to be offset first among themselves in the order in which their load increases. ² A subsequent negative amount shall, as a matter of priority, reduce the positive partial amount remaining after the application of paragraph 5 in the meaning of Section 30 (2) (2), as amended by Article 4 of the Law of 14 July 2000 (BGBl). 1034); a negative amount exceeding that amount shall reduce the positive aggregate amount referred to in the first sentence of paragraph 5. (6a) ¹ A positive component resulting from the application of paragraphs 1 to 6 and subject to a corporation tax of 45 per cent shall reduce, in the amount of 5/22 of its stock, a positive stock of the positive stock remaining after the application of paragraphs 1 to 6 of this Regulation. Partial amount within the meaning of Section 30 (2) (2), as amended by Article 4 of the Law of 14 July 2000 (BGBl. I p. 1034) until its consumption. ² A positive partial amount resulting from the application of paragraphs 1 to 6 and subject to a corporation tax of 45% shall be increased, in the amount of 27/5 of the amount of the reduction referred to in the first sentence, to the balance remaining after the application of paragraphs 1 to 6. of the partial amount which, after 31 December 1998, has been subject to a corporation tax of 40 per cent unmitigated. ³ The amount deducted in accordance with the first sentence shall be increased and the amount added in accordance with the second sentence shall be reduced to the balance of the partial amount remaining after the application of paragraphs 1 to 6 and subject to a corporation tax of 45 per cent. (7) The final stocks shall be identified separately and shall be identified separately, with the remaining unburdened partial amounts within the meaning of Section 30 (2) (1) and (3) of the Corporate Tax Act as amended by the Notice of 22 April 1999 (BGBl. 817), as last amended by Article 4 of the Law of 14 July 2000 (BGBl I). Article 37 (1) is to be applied in the cases referred to in paragraph 11 in the following text: ' (1) ¹ A corporate income tax credit shall be determined at the end of the marketing year following the marketing year referred to in Article 36 (1). ² The corporate tax credit is 15/55 of the final amount of the partial amount loaded with a corporation tax of 45 percent plus 1/6 of the final amount of the partial amount charged with a corporate income tax of 40 percent. " (13) ¹ Section 38, paragraph 1, in the version in force on 19 December 2006, applies only to cooperatives which, at the time of the first application of this Act, are in the wording of Article 3 of the Law of 23 December 2006. October 2000 (BGBl. I p. 1433). ² The scheme shall also apply to predisposition periods before 2007. ³ If in the cases of § 40 (5) and (6) in the version valid on December 13, 2006 the corporation tax arrestor is carried out under § 38 in the version valid on 27 December 2007 before 28 December 2007, the § § 38 and 40 are (5) and (6). ⁴ § 38 (4) to (9) in the version in force on 29 December 2007 shall not apply to this extent. (14) ¹ § § 38 and 40 in the version in force on 27 December 2007 as well as § 10 of the Transformation Tax Act of 7 December 2006 (BGBl. I p. 2782, 2791) are to be applied on request for:

1.

Entities or their legal successor, in which at least 50 per cent directly or indirectly

a)

legal persons under public law from Member States of the European Union or from States to which the EEA Agreement applies, or

b)

Entities, associations of persons or assets of property within the meaning of Article 5 (1) (9)

alone or together, and

2.

Cooperatives and cooperatives,

that their turnover is primarily achieved through the management and use of their own property, by caring for residential buildings or by the establishment and sale of homes, small settlements or condominiums, as well as for tax-exempt entities. ² The application is irrevocable and can be submitted by the agency to the tax office responsible for taxation by 30 September 2008. ³ The entities or their legal successor shall comply with the conditions set out in the first sentence of 1 January 2007 until the end of the period within the meaning of Article 38 (2) sentence 3. ⁴ At the end of the marketing year in which the conditions of the first sentence are no longer available for the first time after the application, the final amount shall be determined and determined in accordance with Section 38 (1). ⁵ The amount of the corporation tax increase is determined in accordance with § 38 (4) to (9) in the version in force on 29 December 2007, with the proviso that the payment period referred to in § 38 (6) sentence 1 is the remaining The economic years of the period referred to in the third sentence of section 38 (2) shall apply. ⁶ The provisions of sentences 4 and 5 shall apply in accordance with the extent to which the property of the corporation or its successor in law by merger in accordance with § 2 of the Transformation Act or the division or secession within the meaning of Section 123 (1) and (2) of the Transformation Act is wholly or partially applicable. is partly transferred to another body and has not submitted a request for a sentence 2. ⁷ Section 40, paragraph 6, in the version in force on 27 December 2007, is not applicable. Unofficial table of contents

Section 35 Special provisions relating to entities, persons ' associations or assets in the territory referred to in Article 3 of the agreement

In so far as a loss of a body, association of persons or a wealth of assets which, on 31 December 1990, its management or its registered office in the territory referred to in Article 3 of the Unification Treaty and in 1990 no management and no management thereof, In the current scope of the Corporate Tax Act, the seat had its seat in 1990 on the income of an investment period for which the Corporation Tax Act was amended by Article 3 of the Law of 23 June 1990. October 2000 (BGBl. 1433), the tax deposit account should be increased for the first time or a subsequent assessment period is to be made.

Sixth Part
Special provisions for the transition from the settlement procedure to the semi-future procedure

Unofficial table of contents

Section 36 Final inventories

(1) At the end of the last marketing year ending in the assessment period for which the corporate tax law is set out in the version of the notice of 22 April 1999 (BGBl. 817), as last amended by Article 4 of the Law of 14 July 2000 (BGBl I). 1034), the final inventories of the sub-amounts of the usable equity capital shall be based on the provisions of the first sentence of section 47 (1) of the Corporate Tax Act as amended by the Federal Law Gazette of 22 April 1999 (BGBl. 817), as last amended by Article 4 of the Law of 14 July 2000 (BGBl I). 1034), the partial amounts determined in accordance with the following paragraphs have been determined. (2) ¹ The partial amounts shall be the profit distributions based on a profit distribution decision corresponding to the company law provisions for an expired marketing year, and those in the marketing year referred to in paragraph 1 the following marketing year, and in order to reduce other distributions and other benefits which are carried out in the marketing year referred to in paragraph 1. ² The regulations of the Fourth Part of the Corporate Tax Act, as amended by the Notice of 22 April 1999 (BGBl. 817), as last amended by Article 4 of the Law of 14 July 2000 (BGBl I). 1034), have been amended. ³ The partial amount within the meaning of Section 54 (11) sentence 1 of the Corporate Tax Act, as amended by the Notice of 22 April 1999 (BGBl. 817), as last amended by Article 4 of the Law of 14 July 2000 (BGBl I). I p. 1034), increases in the number of items which have been subject to a corporation tax of 45% pursuant to Article 34 (12), second sentence, of a corporation tax, and the partial amount which, after 31 December 1998, is subject to a corporation tax of 40%. As a percentage has not been reduced, the amounts which are subject to a corporation tax of 40 per cent under section 34 (12) sentence 6 to 8 shall be increased, in each case after deduction of the corporate income tax which they have placed under. (3) ¹ A positive charged partial amount within the meaning of § 54 (11) sentence 1 of the Corporate Tax Act, as amended by the Notice of 22 April 1999 (BGBl. 817), as last amended by Article 4 of the Law of 14 July 2000 (BGBl I). 1034), the amount of the partial amount which, after 31 December 1998, has been subject to a corporation tax of 40%, shall be added to the amount of 27/22 of its stock. ² In the amount of 5/22 of this stock, the partial amount within the meaning of Section 30 (2) (2) of the Act is in the version of the Notice of 22 April 1999 (BGBl. 817), as last amended by Article 4 of the Law of 14 July 2000 (BGBl I). (4) Is the sum of the unburdened partial amounts within the meaning of Section 30 (2) Nos. 1 to 3, as amended by Article 4 of the Law of 14 July 2000 (BGBl. 1034), after application of paragraphs 2 and 3, these sub-amounts are to be offset first among themselves and thereafter with the partial amounts charged with corporation tax, in the order in which their load increases. (5) ¹ Is the sum of the unburdened partial amounts within the meaning of Section 30 (2) Nos. 1 to 3 in the version of Article 4 of the Law of 14 July 2000 (BGBl. 1034) after application of paragraphs 2 and 3, the partial amounts within the meaning of Article 30 (2) (1) and (3) of Article 4 of the Law of 14 July 2000 (BGBl) shall first be the subject of the Act of 14 July 2000. I p. 1034). ² A negative amount resulting from the summary is primarily a positive partial amount within the meaning of Section 30 (2) No. 2 in the version of Article 4 of the Law of 14 July 2000 (BGBl. I p. 1034). ³ A negative partial amount within the meaning of Section 30 (2) No. 2 in the version of Article 4 of the Law of 14 July 2000 (BGBl. 1034) is to be calculated as a priority with the positive aggregate partial amount within the meaning of the first sentence. (6) ¹ If one of the loaded sub-amounts is negative, these partial amounts are to be calculated first among themselves. ² A subsequent negative amount shall, as a matter of priority, reduce the positive partial amount remaining after application of paragraph 5 within the meaning of Section 30 (2) No. 2, as amended by Article 4 of the Law of 14 July 2000 (BGBl. (7) The final stocks shall be identified separately and shall be identified separately; the remaining unpolluted amounts shall be determined separately. Partial amounts within the meaning of Section 30 (2) (1) and (3) of the Corporation Tax Act as amended by the Notice of 22 April 1999 (BGBl. 817), as last amended by Article 4 of the Law of 14 July 2000 (BGBl I). 1034) has been amended to give a sum.

Footnote

(+ + + § 36: For application, see Section 34 (13f) + + +)
Section 36 (3) and 4 idF v. 23.10.2000: In accordance with the decision formula, contrary to Article 3 (1) of the GG. BVerfGE v. 17.11.2009; 2010 I 326-1 BvR 2192/05- Unofficial table of contents

§ 37 Corporate Tax Credit and Corporation Tax Reduction

(1) ¹ A corporate income tax credit shall be determined at the end of the marketing year following the marketing year referred to in Article 36 (1). ² The corporate income tax shall be 1/6 of the final amount of the partial amount charged with a corporation tax of 40 percent. (2) ¹ Subject to the provisions of paragraph 2a, the corporate tax credit shall be reduced by 1/6 of the profit distributions made in the following marketing years and subject to the provisions of a law applicable to the company law. Profit distribution decision shall be based. ² The first sentence shall apply in respect of multi-purpose tours within the meaning of section 14 (3). ³ The corporation tax of the assessment period in which the marketing year in which the profit distribution takes place is reduced by that amount up to the consumption of the corporate tax credit, the last time in the assessment period in which the 18. the marketing year following the marketing year at the end of which the corporate tax credit shall be determined in accordance with paragraph 1. ⁴ The remaining corporate tax credit is at the end of the respective marketing years, the last time at the end of the 17. for the marketing year following the marketing year at the end of which the corporate income tax credit is determined, updated and recorded separately in accordance with paragraph 1. ⁵ Section 27 (2) applies accordingly. (2a) The reduction shall be limited

1.

in the case of profit distributions made after 11 April 2003 and before 1 January 2006, to 0 euro each;

2.

in the case of profit-making payments which shall be made after 31 December 2005 to the amount which shall not apply to the marketing year of the profit-making distribution, if the corporation tax credit established at the end of the previous marketing year is shall be distributed evenly over the marketing years remaining, including the marketing year, for which, in accordance with the third sentence of paragraph 2, a reduction in corporation tax shall be taken into account.

(3) ¹ If an unrestricted taxable body or association of persons receives benefits in the recipients of the income within the meaning of Section 20 (1) (1) or (2) of the Income Tax Act, as amended by Article 1 of the Law of 20 June 2008, the Act of Incorporation provides that the recipients of the income tax are subject to the December 2001 (BGBl. 3858), references which, in accordance with Section 8b (1), remain out of approach in the determination of income, and which have led to a reduction in corporate income tax in the case of the performing body, increases the corporation tax and the Corporate tax credit by the amount of the reduction of corporate income tax at the performing body. ² The first sentence shall also apply if the body or association of persons is attributed the corresponding references to an organ company, either because it is an organ carrier or is involved in a civil society which is an organ carrier. ³ In the case of § 4 of the Transformation Tax Act, the sentences 1 and 2 shall apply accordingly. ⁴ The recipient shall certify to the recipient body the following information in accordance with the officially prescribed pattern:

1.

the name and address of the shareholder;

2.

the amount of the corporation tax reduction amount used,

3.

the payment day.

⁵ Section 27 (3), second sentence, (4) and (5) shall apply accordingly. ⁶ The rates 1 to 4 shall not apply to tax-exempt entities and associations of persons within the meaning of Article 5 (1) (9), in so far as the income is incurred in an economic business operation for which the tax exemption is excluded. (4) ¹ The corporate tax credit shall be determined for the last time on 31 December 2006. ² Is the property of an unlimited taxable corporation by one of the provisions of § 1 paragraph 1 of the Transformation Tax Act of 7 December 2006 (BGBl. 2782, 2791), in the current version, where the application for entry into a public register takes place after 12 December 2006, in whole or in part, to another legal entity, the The amount of the corporate income tax credit of the transferring body shall be determined for the last time on the tax date of the transfer, which is prior to 31 December 2006. ³ If the assets of a corporation or association of persons are distributed as part of a liquidation within the meaning of § 11 after 12 December 2006 and before 1 January 2007, the corporate income tax credit shall be determined for the last time on the date on which the assets are to be held. the liquidation final balance sheet shall be drawn up. ⁴ Paragraphs 1 to 3 shall be applied last time to distributions of profits and amounts in force which have taken place before 1 January 2007 or up to the date determined in accordance with the second sentence of paragraph 2. ⁵ In the event of liquidation, paragraphs 1 to 3 shall apply to payments which have been made until the date on which the corporate income tax is last determined. (5) ¹ Within a payout period from 2008 to 2017, the body has a right to payment of the corporate tax credit in ten equal annual amounts. ² The claim shall be made at the end of 31 December 2006 or the date of the day referred to in the second sentence of paragraph 4 or in the third sentence of paragraph 4. ³ The claim shall be fixed for the entire payout period. ⁴ The claim is to be paid on 30 September. ⁵ For the year of notification of the decision and the preceding years, the claim shall be payable within one month of the notification of the date of publication, if the notification of the date of publication is made after 31 August 2008. ⁶ By way of derogation from the first sentence, the amount fixed shall be paid out in an amount if the fixed corporation tax credit is not more than EUR 1 000. ⁷ The claim is not interest-bearing. ⁸ The time limit for fixing the claim shall not expire before the end of the year in which the last annual amount has become due or which would have become due without the application of the sentence 6. ⁹ § 10d (4) sentence 4 and 5 of the Income Tax Act shall apply mutagentily. ¹⁰ § 46 (4) of the Tax Code shall not apply to the assignment or pledge of the claim. (6) ¹ Where the decision to determine the claim referred to in paragraph 5 is cancelled or amended, the amount by which the claim resulting from the amended decision shall be the sum of the disbursements which shall be made up to the date of the notification of the new decision shall be made. , it shall be distributed over the remaining maturity dates of the payout period. ² By way of derogation from the first sentence, the excess amount shall be paid out in a sum where it is no more than EUR 1 000 and has been applied to the previous paragraph 5, sentence 6, or to this sentence. ³ If the sum of the disbursements made until the new date has been announced is greater than the payment claim resulting from the amended decision, the difference shall be the difference within one month of the notification of the Pay modest. (7) ¹ Income and reductions in the profits of the body resulting from the application of paragraph 5 are not part of the income tax income tax. ² The payout is to be paid out of the receipts of corporation tax.

Footnote

(+ + + § 37: For the application, see Section 34 (13d) and 13g + + +) Unofficial table of contents

§ 38 Corporate tax increase

(1) ¹ A positive final amount within the meaning of section 36 (7) of the partial amount within the meaning of Section 30 (2) No. 2 in the version of Article 4 of the Law of 14 July 2000 (BGBl. 1034) shall also be continued at the end of the following marketing years and shall be established separately. ² Section 27 (2) shall apply accordingly. ³ The amount shall be reduced to the extent that it is deemed to be used for services. ⁴ It shall be deemed to be used for benefits in so far as the sum of the benefits provided by the company in the marketing year exceeds the distributable profit (§ 27) reduced by the stock of the sentence 1. ⁵ The stocks at the end of the previous marketing year are decisive. ⁶ The repayment of business assets to outgoing members of cooperatives, insofar as they are not nominal capital within the meaning of section 28 (2) sentence 2, does not constitute a benefit within the meaning of sentences 3 and 4. ⁷ Sentence 6 shall not apply in so far as the unburdened partial amount referred to in the first sentence of Article 40 (1) or (2) has been transferred as a result of the conversion of a body which is not a cooperative within the meaning of Article 34 (13). (2) ¹ The corporation tax of the assessment period in which the economic year in which the benefits are effected shall be increased by 3/7 of the amount of the benefits for which a partial amount from the final amount referred to in paragraph 1 shall be deemed to be used. ² The increase in the corporation tax shall reduce the final amount within the meaning of paragraph 1 up to the consumption thereof. ³ The first sentence shall be applied for the assessment period in which the 18. The following year shall end with the marketing year following the marketing year, at the end of which, according to § 37 (1) of the corporation tax credit, the amount of the corporation tax credit shall be determined. ( ¹ The corporation tax is not increased to the extent that a corporation exempted from the corporation tax benefits to an unrestricted taxable shareholder exempt from corporation tax or to a legal person of the public Make the right. ² The shareholder is obliged to prove to the issuing body his exemption by a certificate from the financial office, unless he is a legal person under public law. ³ This shall not apply in so far as the performance is attributable to shares held in an economic business which excludes the exemption from corporation tax, or in an operation not exempted from corporation tax commercial type. (4) ¹ The final amount referred to in paragraph 1 shall be determined and determined for the last time on 31 December 2006. ² If the assets of a body or association of persons are distributed in the context of a liquidation within the meaning of § 11 after 31 December 2006, the final amount within the meaning of the first sentence shall be the last of the last before 1 January 2007 of the tax period ending. ³ In the case of liquidations continuing beyond 31 December 2006, the taxing period shall end in accordance with § 11 at the request of the body or association of persons with the expiry of 31 December 2006. ⁴ Paragraphs 1 to 3 shall be applied last time to benefits which have taken place before 1 January 2007 or the date determined in accordance with the second sentence of this Article. (5) ¹ The amount of the corporation tax increase shall be 3/100 of the final amount determined in accordance with the first sentence of paragraph 4. ² It shall be limited to the amount which would result from the increase in corporation tax in accordance with paragraphs 1 to 3 if the body or association of persons has its own on 31 December 2006 or in the date of the date of paragraph 4, sentence 2. Equity according to the tax balance would be used for a payout. ³ The amount of a corporation tax increase shall be fixed only if it exceeds EUR 1 000. (6) ¹ The body or its legal successor shall pay the amount of the corporation tax increase as referred to in paragraph 5 in ten equal annual amounts within a period from 2008 to 2017 (payment period). ² Sentence 1 shall not apply to bodies or associations of persons who were already in liquidation on 31 December 2006. ³ The claim will be created on 1 January 2007. ⁴ The amount of the corporation tax increase shall be fixed for the entire payment period. ⁵ The annual amount is due on 30 September. ⁶ For the year of notification of the decision and the preceding years, the annual amount shall be due within one month of the notification of the date of publication, if the notification of the date of publication is made after 31 August 2008. ⁷ In the case of the second sentence, the entire claim shall be due within one month of the notification of the date of notification. ⁸ The claim is not interest-bearing. ⁹ The time limit for setting the amount of the corporation tax increase shall not expire before the end of the year in which the final annual amount has become due. (7) ¹ By way of derogation from the first sentence of paragraph 6, the body or its legal successor may, on request, pay the amount of the corporation tax increase in a sum. ² The application may be submitted for the last time as of 30 September 2015. ³ Instead of the respective annual amount, the payment date following the date on which the application is submitted shall be the annual amount due at that date in accordance with the fourth sentence of paragraph 6, plus the annual amounts not yet due, with an interest rate of 5.5 percent. ⁴ The entire claim shall be issued with the payment. ⁵ The provisions of sentences 3 and 4 shall be applied in the cases referred to in the first sentence of paragraph 6, the first sentence of paragraph 8 and the first and second sentences of paragraph 9. (8) In the case of liquidations which commence after 31 December 2006, all the resulting and fixed Corporation tax increases due on 30 September, following the date of preparation of the liquidation opening balance. (9) ¹ Is the property of an unlimited taxable corporation or association of persons by one of the provisions of Section 1 (1) No. 1 of the Transformation Tax Act of 7 December 2006 (BGBl. 2782, 2791), in the current version, in whole or in part, to a non-unlimited taxable body or association of persons over or in place of an unlimited taxable body or body, or If an association of persons has its registered office or place of management and thereby terminates its unrestricted tax liability, all of the resulting and fixed corporation tax increases shall be due on 30 September, which shall be due at the time of the The transfer of assets or the withdrawal follows. ² If a fixing in accordance with paragraph 6 has not yet been made, the entire claim shall be due within one month of the notification of the date of notification. ³ The first sentence shall not apply if the receiving entity is subject to unlimited tax liability in another Member State of the European Union, or if the body or association of persons in another Member State of the European Union is not subject to tax obligations in another Member State of the (10) § 37 (6) and (7) shall apply mutatily.

Footnote

(+ + + § 38: For further application, see Section 34 (13) + + +) Unofficial table of contents

Section 39 deposits of shareholders and special card

(1) A positive final amount of the partial amount pursuant to section 36 (7) within the meaning of Section 30 (2) (4) of the Corporate Tax Act, as amended by the announcement of 22 April 1999 (BGBl. 817), as last amended by Article 4 of the Law of 14 July 2000 (BGBl I). 1034), it is recognised as the initial stock of the tax deposit account within the meaning of § 27. (2) The first sentence of Article 47 (1), No. 2, as amended by Article 4 of the Law of 14 July 2000 (BGBl. I p. 1034) the most recently established amount shall be included as the initial stock in the determination according to § 28 para. 1 sentence 3. Unofficial table of contents

§ 40 (omitted)

-

Footnote

(+ + + § 40 (5) and 6 in the previous version: For further application, see: § 34 para. 13e + + +)