Cutting Act (ZerlG)

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ZerlG

Date of completion: 06.08.1998

Full quote:

" Exploding Act of 6 August 1998 (BGBl. I p. 1998), which was last amended by Article 15 of the Law of 22 December 2014 (BGBl. I p. 2417).

Status:

Last amended by Art. 15 G v. 22.12.2014 I 2417

For more details, please refer to the menu under Notes

Footnote

(+ + + Text certificate: 12.8.1998 + + +) 
(+ + + For application cf.  § 12 + + +) 

  

The G was decided as Article 1 G 604-2/1 v. 6.8.1998 I 1998 with the consent of the Federal Council of the Bundestag. It's gem. Article 6 (1), first sentence, of this Act entered into force on 12 August 1998.

Section 1
Direct tax authority

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§ 1 Direct tax authority

(1) The entitlement to the income tax or the corporation tax for a calendar year shall be directly applicable to the country in which the taxable person is subject to the expiry of the 10. It will be domicated or the place of management in October of this year. § 19 (1) and (2) and § 20 of the Tax Code shall apply mutatily. Payment amounts of the corporation tax credit diminish and corporation tax increases increase the corporation tax within the meaning of sentence 1. (2) If a tax fix is repealed, changed or because of an apparent inaccuracy , by way of derogation from paragraph 1, an additional payment claim resulting from the cancellation, amendment or correction shall be payable to the country whose tax office has been repealing, amending or rectifying. The same applies to a refund obligation. (3) The provisions of the tax regime on local competence for taxation remain unaffected. If a tax amount has been added to a country which is not entitled to the tax under the provisions of this Act, it shall be transferred to the taxable country; in the case of refunds, it shall be applied in accordance with the spirit of the present law. The transfer shall not be made if the amount to be surpassed for a calendar year does not exceed EUR 25 000 or if the amount to be surpassed has been broken down in accordance with § § 2 to 6. (3a) Is a tax amount within the meaning of § 43 (1) sentence 1 Point 1a or the second sentence of paragraph 2 of the Income Tax Law, which is the subject of a country where the place of management of the debtor of the capital gains is not located, has to transfer the tax amount to the country in which the place of the management of the debtor is to be transferred. of the debtor of the capital gains. (4) The rules on the dismantling of corporate income tax (§ § 2 to 6) and on the dismantling of the payroll tax (§ 7) remain unaffected. Unofficial table of contents

§ 1a Direct tax authority for income tax on income pursuant to section 49 (1) (7) and (10) of the Income Tax Act in accordance with the provisions of Section 19 (6) of the Tax Code

(1) The right to income tax on income within the meaning of § 49 (1) (7) and (10) of the Income Tax Act, to the extent that it is limited by the provisions of Article 19 (6) of the Tax Code for the taxation of income of persons who are limited by the law of the German Federal Law on Income Tax. Subject to tax obligations or in accordance with § 1 (3) of the Income Tax Act, are subject to unlimited tax obligations and are to be charged exclusively with income within the meaning of § 49 (1) (7) and (10) of the Income Tax Act, a financial authority the local Jurisdiction has been transferred directly to the country in which the taxable person is (2) § 1 (3) sentence 1 and 2 and section 8a (4) shall apply mutagenly. The transfers are carried out on a monthly basis and are 15. of the following month.

Section 2
Decommissioning of corporation tax

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§ 2 Basics of the dismantling of corporate income tax

(1) In the case of corporate bodies, associations of persons and property, within the meaning of § 1 and 2 (1) of the Corporate Tax Law (corporations), which are within the scope of this Act in the assessment period outside the scope of Article 1 (1) (1) (1) of the Corporate Tax Act (Act) The taxable country has maintained a permanent establishment, a number of premises or parts of premises, the deduction of tax deductions and the amount of tax deducted on the income from the commercial enterprise after deduction of tax deductions. Corporation tax remaining corporation tax by the person responsible for the assessment To disassemble the financial office (Survey Finance Office) to the participating countries if it reaches at least an absolute amount of EUR 500 000. The provisions of § 28 to 31 and section 33 of the Trade Tax Act shall be applied accordingly. The cutting scales are to be calculated as percentages, which are to be rounded in three places behind the comma. In the cases of Section 37 (5) and Article 38 (5) to (9) of the Corporate Tax Act, as amended, the remaining corporation tax within the meaning of the first sentence is reduced by a payout amount and by a Corporation tax increase amount increased. The remaining corporation tax, which is fixed for the assessment period in which the payment amount is to be reimbursed in accordance with § 37 (5) sentence 4 of the Corporate Tax Law and the amount of corporation tax increase according to § § 37 (5) of the Corporate Tax Act, is decisive. Article 38 (6) to (10) of the Corporate Tax Law is payable. An amount increased in accordance with § 37 (6) sentence 3 of the Corporate Tax Law and an amount according to § 38 (10) of the Corporate Tax Law reduces the remaining corporation tax within the meaning of the sentence 1; sentence 5 shall apply accordingly. (2) Are in other income, other than income from business, is included in other income, the corporation tax on the income from industrial holding shall be subject, within the meaning of paragraph 1, to the partial amount which shall be equal to the ratio of the income (3) Income from industrial operations corresponds to the total amount of income. (3) Cases of § § 14 and 17 of the corporation tax act apply to the organ companies and their premises as premises of the organ carrier. (4) If the agency is a shareholder of a personal company within the meaning of § 15 (1) No. 2 of the German Corporate Tax Act (§ 15 (1)) of the German Corporate Tax Act (§ 15) In the cases referred to in the first sentence of the first sentence of paragraph 1, the personal company and its premises shall be deemed to be part of the statutory body of the corporation. (5) No longer apply to expel from the corporate tax obligation (1) for outstanding payout amounts and corporate tax increases, paragraph 1 as well as § 3 (5), § 5 and § 6 accordingly. The size of the cutting scale which is based on the decomposition for the last period of assessment covered by the corporate tax liability is decisive. The collection tax office shall decompose the amounts within the meaning of the first sentence immediately after the date of payment and shall determine the disincentive parts of each country.

Footnote

(+ + + § 2 (3): For the application, see § 12 (2) + + +) Unofficial table of contents

§ 3 Explode of the remaining corporation tax

(1) The survey tax office decomposes the remaining corporation tax on the participating countries as soon as the first tax determination for the assessment period has been carried out, and sets out the disintegration components of each country. (2) The The decommissioning of the remaining corporation tax is to be repealed or amended to the extent that the underlying tax arrestment is repealed, amended or corrected on account of an apparent inaccuracy and the change in the remaining corporation tax. Corporation tax on the basis of the last break-up of the corporation tax the remaining corporate income tax is at least 500,000 euros. The first sentence shall apply if the calculation of tax deductibles or of corporation tax is amended, withdrawn, revoked or rectified on account of an apparent inaccuracy. (3) If the first tax arrestment or after-sales tax has been applied, the first rate shall be adjusted. the repeal, amendment or correction of the tax rate on account of an apparent inaccuracy or after a change, withdrawal, revocation or correction of the crediting of tax amounts on account of an apparent inaccuracy, that the conditions for the dismantling of corporation tax in accordance with § 2 (4) After a cancellation, modification or correction of the tax budget, the disbursement of the corporation tax advance payments (§ 4) or of the remaining corporation tax is to be cancelled. an apparent inaccuracy or after a change, a withdrawal, a revocation or a correction of the crediting of tax amounts due to an apparent inaccuracy the conditions for the disassembly of the corporation tax for the first time , paragraph 1 shall apply mutatily. (5) Reaction shall be made retrospectily, that a land has not been taken into account or has been taken into account in the course of the dismantling, or if there is an error in the disassembly of the remaining corporation tax, the disassembly of the remaining property tax shall be Corporation tax to be changed. Unofficial table of contents

§ 4 Explode of corporation tax-advance payments

(1) Provided that the conditions for the decomposition of the corporation tax are met, the collection tax office decomposes the corporation tax advance payments received in the calendar quarter to the participating countries and divides the respective countries into the respective countries. (2) Dismantling scale is, in principle, the ratio of the pieces of disassembly that have been laid down in the final decision to defray the decomer. In the event that a decision to depart is not yet available, the dismembering parts shall be calculated on the basis of the last declaration of disassembly (§ 6 para. 7) or on the basis of a cutting declaration to be requested for these purposes. In the event that the ratio of the disintegrants determined in accordance with the above principles clearly leads to an inaccurate result, a more appropriate cutting scale should be chosen. (3) Is a corporation tax pre-payment reimbursed , the amount of the refund shall be offset by the amount of the corporation tax received in the same calendar quarter for the same assessment period. The amount arising as a balance shall be decomposed in accordance with the above principles. Unofficial table of contents

§ 5 reckoning of the disassembly

(1) With the end of the calendar quarter in which the remaining corporation tax has been paid off or reimbursed, the collection tax office shall be counting down on the end of the calendar quarter in which the remaining corporation tax has been paid or reimbursed. The right of payment or reimbursement to the other countries arises from the difference between the respective disbursing part and the payments or refunds on the basis of the disbursing of the corporation tax advance payments. Any amounts which have been recovered or which have been defeated shall be calculated in proportion to the proportion of disbursements such as advance payments. (2) In part payments to the remaining corporate income tax, § 4 shall apply as soon as the payments are at least 500,000 euros. The instalments shall be taken into account in the accounts as referred to in paragraph 1, such as advance payments. (3) In cases where the disassembly is cancelled or amended, paragraph 1 shall apply mutatily. Unofficial table of contents

§ 6 Rules of Procedure

(1) The supreme financial authority of the country mandates a tax office with the exercise of the rights of the country to defray (appointed tax office). (2) The decommissioning of the corporation tax will be carried out in the context of a clearing procedure through the representatives (3) Unless otherwise specified in this Act, Articles 185 to 188 of the Tax Code shall apply mutagenly to the procedure for the decommissioning of corporation tax, with the proviso that the body shall not be subject to the decommissioning procedure. , and the rules of the secondhand order on the out-of-court (4) Differences of opinion between the participating financial offices on the disassembly and an agreement cannot be reached, shall be submitted on presentation of the Survey Financial Office or at the request of the Financial Supervisory Authorities. the supreme financial authority of the country of the country of the collection of the financial services. If the supreme financial authorities of the countries involved in the decommissioning fail to agree, the supreme financial authority of the country of the Survey Finance Office will decide by cutting-off notice. This occurs in the place of the previous cutting-up modest. The discernment decision of the supreme financial authority is to be addressed to the other top financial authorities involved. (5) Claims arising from the decomposition of the corporation tax are ten years after the stock of the last for the investment period (6) Claims for settlement and settlement in accordance with § 4 para. 1 shall be granted for ten years after the stock of the last tax period granted for the assessment period. They do not expire before the end of five years after the last payment or refund on the remaining corporation tax. (7) Boys within the meaning of Article 2 (1) have for each assessment period a declaration of the disassembly of the Transfer of corporation tax to the officially prescribed data record by remote data transmission. On request, the financial authority may waive electronic transmission in order to avoid unreasonable hardship. In this case, the declaration must be made in accordance with officially prescribed form and must be signed by the legal representative of the taxable person on his own hand. A corporation is also obliged to submit a declaration of the decommissioning of the corporation tax if it is requested to do so by the competent tax office.

Footnote

(+ + + § 6 (7): For the first application, see § 12 para. 2 sentence 4 + + +)

Section 3
Decommissioning of the payroll tax

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§ 7 Dismantling of the payroll tax

(1) The payroll tax collected by a country shall be disassembled in so far as it has been retained by the remuneration of the non-restricted taxable workers in the other countries as a whole. The dismembering parts of the individual countries are based on the percentages of the wage tax collected. The percentages shall be fixed in accordance with the conditions in the period of the determination. The fixing period is the calendar year in each case. (2) The percentages are to be based on the ratios resulting from the data of the electronic payroll tax certificate. In this case, a worker who is required to pay the income tax for the fixed-term period shall be deemed to be resident in the country in which the tax office responsible for the income tax assessment is situated (country of residence); in the other cases the country of residence shall be the country in which the worker is domicated at the relevant date in accordance with the first sentence of paragraph 1 (1). The place of residence shall be taken from the address stored in accordance with Section 139b (3) (10) of the Tax Code on this date. The payroll tax retained by the employers in the electronic payroll tax certificate is deemed to have been collected by the country to which the tax office belongs, to which the payroll tax is based on the information in the electronic (3) In order to determine the conditions during the determination period, the data from the electronic payroll tax certificates for the period of employment, or the electronic wage tax certificates, shall be the relevant data for the disassembly period. in the case of the execution of the machine assessment of the income tax on the Period of 28 February of the third consecutive year following the determination period, to the Statistical Office of the State of the State of the European Communities, which is to be used for the period of the determination of the data for the period of the determination of the data for the period of the decommissioning period. of the country of residence. The Statistical Office of the State of residence shall, on the basis of the data from the electronic wage tax certificates and the mechanical data carriers which have been sent to it, have the wage tax not collected by the country of residence, to determine the amounts of these amounts to be paid to the receiving countries and notify them to the supreme financial authorities of the receiving countries by 30 June of the third calendar year following the period of the determination. The amounts of the income tax resulting from the data shall not be taken into account. (4) The supreme financial authorities of the collection countries shall determine, in accordance with the amounts notified by the Statistical Offices of the State of residence, the amounts in which: The ratio, expressed as a percentage, of each of the amounts to the individual wage tax collected by them during the period in which they are fixed. The difference between the total income tax collected and the flat-rate payroll tax of the collection countries declared for the period up to 28 February of the third consecutive year shall be deemed to be a combined individual payroll tax. The percentages shall be three digits after the comma and the supreme financial authorities of the other countries and the Federal Ministry of Finance, including the calculation bases, by 15 August of the third calendar year, which shall: (5) The percentages are for the disassembly of the payroll tax in the third calendar year following the determination period. (6) Based on the percentages determined in accordance with paragraph 4, the highest percentages are: Financial authorities of the receiving countries

1.

in the case of each calendar quarter of the calendar year for which the percentages apply (paragraph 5), to determine the defraation shares of the country of residence in the wage tax collected by them in that quarter; and

2.

for the following calendar quarter years, to determine advance payments to the disincentive parts of the country of residence in the wage tax collected by them in that quarter, until the percentages applicable to those periods are communicated .

(7) The decommissioning components and the advance payments for disintegrant parts shall be offset against the supreme financial authorities of the country of residence at the end of the respective calendar quarter period. Pre-payments for dismembering parts are to be calculated on the basis of the respective cutting-off parts. The settlement and payment shall be made in a clearing procedure. (7a) Paragraphs 1 to 7 shall apply to the disassembly of the payroll tax for the year 2015, with the proviso that the disassembly shall be provisional in accordance with the percentages determined for the year 2011 is done. The final dismantling of the payroll tax for 2015 will be carried out if the necessary data bases are available. For the final dismantling of the wage tax for the year 2015, the percentages shall be fixed in accordance with the conditions laid down in paragraphs 1 to 3. (8) The provisions of Articles 185 to 189 of the Tax Code shall be applied to the Do not apply the procedure for the disassembly of the payroll tax.

Section 4
Disconnection of the interest rate

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§ 8 Disformation of the capital gains tax

(1) The share of countries and municipalities in the advent of the capital gains tax in accordance with § 43 (1), first sentence, No. 6, 7 and 8 to 12, as well as the second sentence of the Income Tax Act, shall be dissected on a calendar basis every quarter. The dismembering parts shall be based on the percentage of the proportion of the income falling within the territory of the tax debtor, according to the place of residence or registered office of the tax debtor, in accordance with the first sentence. In order to determine the percentages, the body paying the capital gains (paying agent) shall, on the basis of the documents available to it, use the postal codes of the place of residence or the registered office of the capital gains tax incurred by each country. to determine. In the case of partnerships between persons, the place of association with the registered office of the company shall be subject to the address, in the case of other majorities, to the address given by the paying agent. The paying agency has the data recorded up to the tenth of the month following the inflow of the capital gains to the tax office in accordance with § 44 (1) sentence 5 of the Income Tax Act in accordance with the measures of § 45a (1) sentence 1 and 4 (2) For each calendar quarter, the supreme financial authorities of the countries shall have the advent referred to in the first sentence of paragraph 1 and the notifications drawn up by country in accordance with the first sentence of paragraph 1 to the tenth of the To inform the Federal Ministry of Finance of the folgemonats of a quarter. This shall determine the shares of each country in the advent referred to in paragraph 1. Settlement shall be effected within the framework of a clearing procedure.

Footnote

(+ + + § 8 F. 14.8.2007: For the first application, see: § 12 (4) sentence 2 F. 20.12.2008 + + +)
(+ + + § 8 (1) sentence 5: For the first application, see: Section 12 (4) sentence 3 + + +)

Section 4a
Breakdown of income tax on income within the meaning of § 49 (1) (7) and (10) of the Income Tax Act, to the extent that by means of a decree in accordance with Section 19 (6) of the Tax Code for the taxation of income of persons who are subject to a limited tax or tax liability. in accordance with Section 1 (3) of the Income Tax Act, are subject to unlimited tax liability and are to be charged exclusively with income within the meaning of Section 49 (1) (7) and (10) of the Income Tax Act, the local authority is transferred to a financial authority is

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§ 8a Dismantling of the income tax on income within the meaning of § 49 (1) No. 7 and 10 of the Income Tax Act in accordance with the provisions of Section 19 (6) of the Tax Code

(1) The share of countries and municipalities in the income tax on income as defined in § 49 (1) (7) and (10) of the Income Tax Act is broken down in accordance with paragraphs 2 to 5, to the extent that Article 19 (6) of the German Tax Code (Dtaxation) for the taxation of income of persons who are subject to a limited tax liability or under § 1 (3) of the Income Tax Act and are subject exclusively to income within the meaning of § 49 (1) (7) and (10) of the Income Tax Act Income tax law to be established, a financial authority has been transferred to the local authority and an immediate assignment according to § 1a is not possible. (2) The disintegration parts of the individual countries in accordance with paragraph 1 are calculated according to the conditions of the number of persons concerned, which is subject to a limited tax or § § § 1 (3) of the Income Tax Act are subject to unlimited tax liability and are to be held solely with income within the meaning of Section 49 (1) (7) and (10) of the Income Tax Act, which had their last domestic residence there, provided that no last domestic place of residence, the last domestic activity; they are redefined each year. For the determination of the disintegration parts, respectively, the established domestic residences and/or their respective domes are determined. (3) The disassembly is carried out on a monthly basis. In this case, the share of the countries and of the community at the date of the first paragraph of the respective month shall be divided among the individual countries in accordance with the percentages referred to in paragraph 2, and the supreme financial authorities of the countries shall be subject to the calculation of the calculation basis for . The payments thus determined are 15. of the following month. For each cutting year, up to 15 January the cutting-up parts in force during the cutting year shall be notified to the supreme financial authorities of the countries. (4) The determination of the respective last domestic residence or residence, respectively. Place of activities of the persons concerned, who are subject to a limited tax obligation or under § 1 (3) of the Income Tax Act and are subject exclusively to income within the meaning of Section 49 (1) (7) and (10) of the Income Tax Act. (5) By way of derogation from paragraph 2, in the years 2009, the Federal State of Mecklenburg-Western Pomerania shall be subject to the provisions of the Income Tax Act. (5) until 2011, the following decommissioning parts are based on a provisional basis:

Baden-Württemberg	23.52%
Bavaria	18.39%
Berlin	5.65%
Brandenburg	1.38%
Bremen	0.86%
Hamburg	2.92%
Hesse	10.73%
Mecklenburg-Vorpommern	0.25%
Lower Saxony	8.40%
North Rhine-Westphalia	19.19%
Rhineland-Palatinate	4.41%
Saarland	0.81%
Saxony	0.82%
Saxony-Anhalt	0.51%
Schleswig-Holstein	1.93%
Thuringia	0.23%.

In 2012, the final disintegration for the years 2009 to 2011 will be carried out. In this connection, the cutting-off parts determined in accordance with paragraph 2 for the year 2012 will also be used for the years 2009 to 2011. The divergence amounts to payments on the basis of the provisional disclosures for the years 2009 to 2011 shall be offset on 15 January 2012.

Section 5
Common rules

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§ 9 Payments in the clearing procedure

Payments resulting from the clearing procedures shall be transferred from countries to the supreme financial authorities of the eligible countries until the end of the month following the calendar quarter in question. Unofficial table of contents

§ 10 Erasing of claims

(1) The claims pursuant to § § 1 and 8 shall expire if they are not made up to the end of the third calendar year following the collection of the tax. (2) The claims pursuant to § 7 shall expire if they do not expire until the end of the fourth period of the fourth year. the following calendar year shall be claimed for the collection of the tax. Unofficial table of contents

§ 11 Legal Way

The financial right is given for the decision of litigation on the basis of this law. Unofficial table of contents

§ 12 Application

(1) The above version of this Act shall apply for the first time for the period of assessment for the first time, unless otherwise specified in the second sentence and in paragraph 2 of this Article. For the first time, the above version of this law is to be applied for the calendar year 2015 for the dismantling of the payroll tax and the interest-rate abatement. (2) § 2 (3) in the version valid on July 31, 2014 is for the first time for the investment period 2012 ,