Income Tax Regulation

Original Language Title: Lohnsteuer-Durchführungsverordnung

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Income tax regulation LStDV Ausfertigung date: 16.06.1949 full quotation: "income tax implementing regulation as amended by the notice of 10 October 1989 (BGBl. I S. 1848), most recently by article 27 of the law of July 25, 2014 (BGBl. I p. 1266) is changed" stand: Neugefasst by BEK. v. 10.10.1989 I, 1848;
as last amended by article 27 G v. 25.7.2014 I 1266 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from validity: 30.12.1980 +++) (+++ to the application see section 8 +++) § 1 workers, employers (1) workers are persons who are employed or engaged or have been in public or private service and related labor costs from this service or past service relationship. Workers are also the legal successor of such persons unless they receive wages from the previous employment of its legal predecessor.
(2) a service relationship (paragraph 1) exists if the employee (employees) owes his labour the employer (public body, entrepreneur, head of the household). This is the case when the active person in their business will operate under the direction of the employer or to follow is required in the business body of the employer whose instructions.
(3) number of employees is not who performs deliveries and other services within the commercial or professional activity exercised by him independently in the domestic fee, insofar as the prices for these deliveries and other services.

§ 2 wages are all revenues accruing to the employee from the service relationship (1) wages. It is irrelevant under whatever name or form in which revenues are granted.
(2) include also 1 revenue in terms of a future employment; the labour
2. revenue from a previous employment, regardless of whether they first beneficiary or his successor in title flow to the. References, based wholly or partly on previous contributions of the rightful claimant or his legal predecessor, not part of the labour costs, except that the contributions have been advertising costs;
3. expenditure does an employer, a worker or that related persons in the event of disease, secure of the accident, disability, age, or death (securing of the future). Prerequisite is that the workers expressly or tacitly agrees to secure the future. The part of the expenditure not in any other way to identify, paid for the individual employee is a future backup for multiple workers or persons related in the form of a group insurance policy or Pauschalversicherung spending are according to the number of the backed-up workers on this split. Do not belong to the labour issues that only serve to provide the means to a promised the workers supply the employer;
4. compensation granted to the employee or his successor in title as a replacement for lost or escaping wages or for the task or not the exercise of a profession;
5. special grants are provided on the basis of employment or a previous employment contract, for example subsidies in the event of sickness;
6. Special remunerations for services provided beyond the regular work time, such as compensation for overtime, layering, on Sunday employment;
7 wage supplements granted due to the specific nature of the work;
8 compensation for Nebenämter and engage in the context of a service relationship.

§ 3 (dropped out) § 4 payroll account (1) the employer has to record the following in the pay account of an employee: 1. the given name, family name, the day of birth, residence, apartment, as well as the general taxation characteristics entered on a certificate issued by the Tax Office for the wage deductions. The General characteristics of taxation registered in a certificate for the wage deductions, change in the course of the year is also the time to specify from which the changes apply;
2. the annual allowance or the annual additional amount as well as the monthly amount, week amount or day amount is entered in a certificate issued by the Tax Office for the wage deductions, and the period apply the entries;
3. in the case of an employee who has a certificate referred to in section 39 b para 6 of the income tax act on December 31, 2010 applicable version (exemption certificate), presented the employer an indication that there is a certificate of the period to which the wage tax exemption applies, the tax office, which has issued the certificate, and the date of issue;
4. in the cases of § 19 para 2 of the income tax act the specifications required for the accurate calculation of care allowances and the supplement for the care allowance.
(2) in the case of any payroll is to record the following in the payroll account: 1. the day of the payment of wages and the wage payment period;
2. in the cases of section 41 paragraph 1 sentence 5 of the income tax Act respectively the uppercase letter U;
3. the labour bar wage and benefits, and of them withheld income tax. There are individually to refer to the benefits in kind and - specifying the delivery day or ongoing benefits of the tax period, the drop off rental location and pay – with the section 8 subsection 2 or 3 of the income tax act to capture relevant and which have deteriorated for the compensation value. Benefits in kind in the sense of article 8 para 3 of the income tax Act and pension payments are to make clearly identifiable as such and to enter without reduction of allowances according to § 8 section 3 or section 19 para 2 of the income tax act. The employer in case of net wage payment is attributable to the salary tax itself, which is in any case to enter gross wages, that to be recorded in separate amounts are 4 to 8 paragraphs not be counted;
4 tax-free withdrawals with the exception of the benefits within the meaning of § 3 No. 45 of the income tax Act and the tips. The branch tax office may allow that other tax-free withdrawals not be specified pursuant to section 3 of the income tax Act, if it is cases of minor importance or if the possibility to verify in any other way is ensured;
5. remuneration, para 5 of the income tax act payroll tax exempted after an agreement for the avoidance of double taxation or subject to progression according to § 34 c;
6 extraordinary income in accordance with § 34 para of 1 and 2 No. 2 and 4 of the income tax Act and the thereof pursuant to § 39 para 3 sentence 9 of the income tax act withheld income tax.
7 (are cast away) 8 references, which according to the articles 40 to 40 b of the income tax Act generally been taxed, and the resulting wage tax. In the cases of § 40 paragraph 1 sentence 1 number 2 and paragraph 2 of the income tax act determine the attributable to the individual employee amounts not readily, are so in a collective account to write to. The collection account shall contain the following information: date of payment documents preserved on number of covered workers, sum the total paid salaries, height of the payroll tax, as well as notes on that as evidence for the collective account, in particular, proof of payment, confirmation of the IRS on the approval of the payroll tax need. In the cases of § 40a of the income tax Act, it is sufficient if the employer records leads, which are for the individual employee name and address, duration of employment, date of payment, amount of the salary and in the cases of Article 40a par. 3 of the income tax Act are also the type of employment. Are been taxed in cases of sentences 3 and 4 references not with the reduced church tax rate of missing church tax deduction is in addition to record and to indicate to preserving evidence document indicating that the employee belongs to any religious community, for which the church tax is collected by the tax authorities.
(3) the permanent establishment financial Office may admit exceptions to the provisions of paragraphs 1 and 2 employers, using a machine process payroll, if the ability to review in any other way is ensured. The branch tax is to admit that remuneration in kind within the meaning of § 8 paragraph 2 sentence 11 and paragraph 3 of the income tax act for such workers do not record it is, for the operational arrangements and appropriate monitoring measures ensured that the mentioned amounts are not exceeded in § 8 paragraph 2 sentence 11 or paragraph 3 of the income tax act.
(4) in the cases of § 38, paragraph 3a of the income tax act is to do a payroll account by the third party. In the cases of § 38 paragraph 3a is set 2 of the employer to provide and also the labour to enter, which is paid not by the third party, but by the employer himself. In the cases of § 38 paragraph 3a set 7 is the labour costs for each service separately to record.

§ 5 special recording and reporting obligations in the context of occupational pensions
(1) the employer a Pensionskasse or a direct insurance has to in implementation of a fully funded pension through a pension fund, in addition the in section 4 paragraph 2 No. 4 and 8 indicated record-keeping obligations separately to record the following pension commitment and employee: 1. claim of the tax exemption under section 3 No. 63 sentence 3 of the income tax act after the date of issuance, the date of the transfer "Agreement on the transfer of direct insurance or a pension fund employer change insurance" or similar arrangements for the transmission by Insurance in pension funds and pension funds, in amending a pension commitment granted before January 1, 2005 all changes made the pledge after December 31, 2004;
2. version force b of the income tax act in the in application of article 40 on December 31, 2004 the contents of pension commitments existing on December 31, 2004, as well as in the case of § 52 paragraph 4 set 10 of the income tax act the required waiver form and transferring a pension commitment pursuant to article 4 paragraph 2 No. 1 of the occupational pension Act of 19 December 1974 (BGBl. I S. 3610), most recently by article 2 of the law of August 29, 2005 (BGBl. I S. 2546) has been changed , in the current version or a transfer to the "agreement on the transmission of direct insurance or a pension fund employer change insurance" or after similar schemes for the transmission of insurance in pension funds and pension funds in the case of one granted the former employer's explanation that this pension commitment issued before 1 January 2005 and that it treated sentence 3 of the income tax Act No. 63 to the takeover as supply commitment within the meaning of § 3 before 1 January 2005 in addition pension commitment was.
(2) the employer has the utility (pension funds, pension fund, direct insurance), which carries out occupational pensions for him, no later than two months after the end of the calendar year or after termination of employment in the course of the calendar year separately per pension commitment worked for the individual employee and 1 under section 3 lump sum taxed No. 56 and 63 of the income tax act tax falls, 2. According to § 40 b of the income tax act in force on December 31, 2004 or individually taxed 3. posts to be communicated. In addition, has the employer or the pension fund the No. 66 of the income tax act to inform tax left services according to § 3. The obligation of the employer or the Pension Fund can be carried out by a contractor.
(3) a message can be avoided under paragraph 2, if the utility that already knows the tax treatment of contributions for each employee in the calendar year or can determine from your existing data, and this fact is notified to the employer. Communication of the employer reaps without having a communication of establishing supply him, so the utility of it has to be that it is up to the article 3 maximum amounts referred to in no. 56 or 63 of the income tax act to tax-deferred contributions is that sentence 1 of the income tax act to tax are no. 5 in the pay-out phase as services within the meaning of section 22.

Article 6 (repealed) article 7 (repealed) § 8 application period (1) the requirements of this Regulation as amended by article 2 of the law of 13 December 2006 (Federal Law Gazette I p. 2878) shall be applied for the first time on current salary, which is paid for a wage payment period ending after December 31, 2006, and on other remuneration accruing to after December 31, 2006.
(2) § continue to apply 6 para 3 and 4 as well as section 7 in force on December 31, 2001 are in case of a harmful available before January 1, 2002. The recapture is omitted according to section 7, subsection 1, sentence 1, if the to request to do not exceed 10 euros.

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