Source: https://www.global-regulation.com/translation/germany/384919/law-on-taxation-for-foreign-relations.html
Timestamp: 2018-08-19 04:34:24
Document Index: 495345197

Matched Legal Cases: ['§ 4', '§ 1', '§ 1', '§ 2', '§ 1', '§ 1', '§ 15', '§ 17', '§ 32', '§ 50', '§ 2', '§ 21', '§ 2', '§ 21', '§ 2', '§ 3', '§ 2', '§ 5', '§ 2', '§ 1', '§ 2', '§ 7', '§ 18', '§ 17', '§ 1', '§ 17', '§ 17', '§ 17', '§ 17', '§ 17', '§ 19', '§ 17', '§ 17', '§ 17', '§ 17', '§ 13', '§ 21', '§ 17', '§ 19', '§ 6', '§ 21', '§ 6', '§ 21', '§ 6', 'art. 21', '§ 6', '§ 21', '§ 7', '§ 1', '§ 7', '§ 7', '§ 21', '§ 7', '§ 21', '§ 7', '§ 1', '§ 7', '§ 1', '§ 7', '§ 1', '§ 1', '§ 7', '§ 1', '§ 1', '§ 7', '§ 7', '§ 1', '§ 14', '§ 1', '§ 8', '§ 21', '§ 9', '§ 9', '§ 21', '§ 10', '§ 7', '§ 7', '§ 8', '§ 20', '§ 32', '§ 8', '§ 3', '§ 4', '§ 9', '§ 10', '§ 7', '§ 10', '§ 11', '§ 12', '§ 10', '§ 26', '§ 3', '§ 34', '§ 26', '§ 12', '§ 12', '§ 21', '§ 13', '§ 7', '§ 8', '§ 8', '§ 8', '§ 8', '§ 7', '§ 7', '§ 14', '§ 14', '§ 14', '§ 21', '§ 15', '§ 3', '§ 32', '§ 8', '§ 8', '§ 15', '§ 21', '§ 16', '§ 160', '§ 17', '§ 5', '§ 1', '§ 162', '§ 18', '§ 3', '§ 8', '§ 18', '§ 21', '§ 18', '§ 21', '§ 18', '§ 21', '§ 19', '§ 7', '§ 8', '§ 20', '§ 10', '§ 13', '§ 1', '§ 13', '§ 18', '§ 1', '§ 1', '§ 7', '§ 10', '§ 14', '§ 20', '§ 10', '§ 20', '§ 10', '§ 10', '§ 6', '§ 17', '§ 3', '§ 7', '§ 12', '§ 9', '§ 10', '§ 14', '§ 20', '§ 12', '§ 18', '§ 8', '§ 3', '§ 6', '§ 8', '§ 10', '§ 10', '§ 2', '§ 7', '§ 8', '§ 10', '§ 7', '§ 14', '§ 7', '§ 6', '§ 10', '§ 7', '§ 14', '§ 1', '§ 8', '§ 18', '§ 20', '§ 8', '§ 12', '§ 14', '§ 18', '§ 15', '§ 15', '§ 10', '§ 20', '§ 1', '§ 1', '§ 8']

Machine Translation of "Law On Taxation For Foreign Relations" (Germany)
Law On Taxation For Foreign Relations
Original Language Title: Gesetz über die Besteuerung bei Auslandsbeziehungen
Read the untranslated law here: http://www.gesetze-im-internet.de/astg/BJNR117130972.html
Law on taxation for foreign relations (foreign tax Act) Ftta Ausfertigung date: 08.09.1972 full quotation: "foreign tax act of 8 September 1972 (BGBl. I p. 1713), most recently by article 8 of the law of December 22, 2014 (BGBl. I p. 2417) has been changed" stand: last amended by article 8 G v. 22.12.2014 I 2417 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from validity) : 29.8.1980 +++) (+++ to the application see section 21 +++) the G article 1 d. G v. 8.9.1972 I in 1713 by the German Bundestag, with the consent of the Federal Council decided. It entered into force article 8 of this G on the 13.9.1972 accordance with.
First part of international adjustment of income (1) be linkages section 1 income of a taxpayer from a business relationship abroad with a him close person thereby diminished that he measured by other conditions, in particular prices (transfer pricing), its income determination, as they had agreed (arm's length principle), independent third parties under the same or similar conditions are its revenues of without prejudice to other regulations so as to bring them under the conditions agreed between independent third parties would like to. Taxable within the meaning of this provision is also a partnership or a partnership; a partnership or partnership is itself closely related person if it fulfils the conditions of paragraph 2. For the application of the arm's length principle, it is assumed that the independent third parties know all essential circumstances of the business relationship and act according to the principles of proper and conscientious Managing Director. The application of the arm's length principle leads to further corrections than other rules, are the further adjustments in addition to the legal consequences of the other regulations.
(2) the taxable person is a person if 1 directly or indirectly involved in the person the taxpayer at least for one quarter (more involved) is standing near or on the taxable person exercise directly or indirectly a dominant influence can or vice versa, the taxable person to the person is substantially involved in or on that person exercise directly or indirectly a dominant influence can or 2. a third person on the person as well as to the taxable person is substantially involved in or directly on both 3. is the person or the taxable person capable of in agreeing the terms of a business relationship to the taxpayer or the person to influence a reasonable outside this business relationship or indirectly may exert a dominant influence, or if one of them has an own interest to achieve the income of the other.
(3) for a relationship within the meaning of paragraph 1 sentence 1, the transfer pricing is primarily according to the price comparison method, to determine the resale price method or the cost impact method, if third-party comparison value can be determined, that are fully comparable after making proper adjustments in regard to the functions exercised, the used assets and the acquired opportunities and risks (functional analysis) for these methods; several such values form a band width. Such third-party comparison value are not to determine comparable values are restricted after making proper adjustments to the application of an appropriate transfer pricing method to be based. Several restricted comparable foreign comparison value are determined, in the cases of the set 2 the resulting bandwidth is narrow. Is the taxpayer for its income determination value in the cases of the set is 1 outside the range or in the cases of the set of 2 outside the constrained bandwidth, used median significantly. No restricted comparable foreign comparison value can be established the taxpayer making a hypothetical third-party comparison in accordance with paragraph 1 sentence 3 has for its income determination. This he has the minimum price of the supplier and the maximum price of the beneficiary, taking into account on the basis of a functional analysis and internal forecasts function - and risk-adjusted capitalization rate to determine (settlement area); the agreement area is determined by the respective profit expectations (income potential). Is the price in the agreement area of determining income basis, corresponding to the arm's length principle with the highest probability; is no other value is made credible, the mean value of the settlement area is to be based. The agreement area applied by the taxable person is a misnomer and must therefore be assumed by another agreement area, can be an income adjustment omitted, if the value applied by the taxable person within the scope of another agreement. Is shifting a function including the corresponding opportunities and risks and with transmitted or transferred assets and other benefits (function shift) and set 5 is on the shifted function to apply, because there are no comparable at least to a limited extent foreign comparison value for the transfer package as a whole, the taxpayer has to determine the area of agreement on the basis of the transfer package. The determination of individual pricing for all affected economic goods and services is after making proper adjustments to recognize if the taxpayer makes credible that no significant intangible assets and benefits were the subject of the function shift, or that the sum of the individual transfer pricing, the arm's length principle is measured in the evaluation of the transfer package as a whole, in the cases of the set 9; the taxable person makes it believable that at least an essential intangible asset is the subject of the function shift, and he calls it exactly, single transfer pricing are to recognise for the components of the transfer package. 5 and 9 essential intangible assets and benefits are subject to a business relationship in the cases of the rates and the actual future earnings differs significantly from the earnings performance, which underlay the pricing provision, is refutable, that had existed at the time of the conclusion of the business uncertainties with regard to the price agreement and independent third parties agreed upon an appropriate adjustment scheme. Such an arrangement was not agreed and a significant departure within the meaning of sentence 11 occurs within the first ten years after deal, set 1 is a reasonable amount of adjustment on the original transfer pricing of taxation year for a correction to be made therefore referred to in paragraph 1 once to be based, next following the year in which the error occurred.
(4) business relationships within the meaning of this provision are 1 single or multiple contiguous economic operations (transactions) between a taxpayer and a person close to him, a) are the part of an activity of the taxpayer or of the related person on which the sections 13, 15, 18 or 21 of the income tax act to apply or to apply would be if the business transaction in Germany involving a fully taxable and a domestic related person would have occurred , and b) which underlies no gesellschaftsvertragliche agreement; a gesellschaftsvertragliche agreement is an agreement that immediately leads to a legal change of company creation;
2. transactions between a company of a taxable person and its permanent establishment situated in another State (serious debt relations).
No debt agreement is based on a transaction, is to assume that independent proper and conscientious Managing Director had made a debt agreement or an existing legal position would assert, is to consider the tax, unless the taxpayer makes credible otherwise in individual cases.
(5) paragraphs 1, 3 and 4 shall apply accordingly if be for a relationship within the meaning of paragraph 4 set the conditions, in particular the transfer prices that are tax based on the allocation of income between a domestic company and its foreign branch or determining the income of the domestic permanent establishment of a foreign company, are not the arm's length principle and thus a limited taxable domestic income reduced 1 number 2 or a unrestricted taxable foreign income increases. The application of the arm's length principle is a permanent establishment as a separate and independent company to deal with, unless the affiliation of the facility to the company requires a different treatment. Dealing with the permanent establishment as a separate and independent company, you are in a first step to assign: 1. the functions of the company, by be exercised their staff (personnel functions), 2. the assets of the company, they needed to carry out the functions assigned to it, 3.
the opportunities and risks of the company, which takes them on the basis of the carried out functions and associated assets, as well as 4. adequate equity capital (capital).
This mapping based on the kind of business relations between the company and its permanent establishment and the transfer prices for these business relationships shall be determined in a second step. Sentences 1 to 4 shall apply accordingly to permanent representatives. The ability to make a balancing item, according to § 4 g of the income tax act is not restricted. On business relations between a shareholder and his partnership or a fellow entrepreneur and his partnership, you are not to apply sentences 1 to 4, regardless of whether the participation is directly or whether she sentence 2 of the income tax act indirectly number 2 according to article 15, paragraph 1, sentence 1. Paragraph 1 shall apply to these business relationships. An agreement on the avoidance of double taxation is to apply and the taxpayer submits that its provisions contradict the sentences 1 to 7, so the agreement take precedence only, unless the taxpayer can prove that the other State exercises his right of taxation according to this agreement and therefore would result in the application of sentences 1 to 7 to double taxation.
(6) the Federal Ministry of finance is authorized, with the consent of the Federal Council Ordinance details of the arm's length principle within the meaning of paragraph 1, to rules 3 and 5 and details of its consistent application, as well as principles for the determination of the Endowment capital in the sense set of paragraph 5 sentence 3 No. 4.
Footnote (+++ § 1: the application cf. Article 21 par. 4, 11, 16, 20, 22 +++) second part of relocation to low besteuernde areas article 2 income tax (1) a natural person who, at least five years was unlimited taxation over the last ten years before the end of their unlimited tax liability according to § 1 para 1 sentence 1 of the income tax act as a German and 1 in a foreign territory is established , where them with their income only a low taxation is subject to, or is established in a foreign field and has 2 significant economic interests within the territorial scope of this Act, end of the year, which ended their unlimited tax liability, the expiration of ten years after is up to beyond the limited tax liability within the meaning of the income tax act limited liable with all income within the meaning of § 2 para 1 sentence 1, first half-sentence of the income tax act , which are not foreign income within the meaning of the 34 of section d of the income tax act with unlimited income tax liability. Revenue of the natural person, obtained by their foreign permanent establishment nor by their permanent representatives operating in a foreign State, the existence of a domestic management branch of the natural person is for the application of that provision to accept such income are allocated to. Sentence 1 shall apply only for investment periods, in which the overall limited hereinafter taxable income is more than 16 500 euros.
(2) a low taxation within the meaning of paragraph 1 No. 1 is if 1 the burden of the income tax levied in the foreign area - according to the tariff, including tariff domiciled - when a resident in this area unmarried natural person, which refers to a taxable income of €77 000, is lower by more than a third as the burden of a resident in the area of application of this Act natural person by the German income tax under otherwise equal conditions , unless the person can prove that the taxes to be paid by their income total amount to at least two-thirds of the income tax, which would have them in unlimited tax liability according to § 1 para 1 of the income tax act to pay, or 2. the burden of the person through the income tax levied in the foreign field on the basis of a preferential taxation granted to the general taxation can be significantly reduced , unless the person can prove that the taxes to be paid by their income total amount to at least two-thirds of the income tax, which would have them in unlimited tax liability according to § 1 para 1 of the income tax act to be paid.
(3) a person has substantial economic interests in the area of application within the meaning of paragraph 1 No. 2 this Act if 1 they at the beginning of the investment period is entrepreneur or fellow entrepreneurs of a business located in the area of application of this Act or, if limited partner, more than 25 percent of income within the meaning of § 15 para 1 sentence 1 No. 2 of the income tax act from the company on it accounts for or your a participation within the meaning of § 17 para 1 of the income tax act to a domestic Capital is owned or 2 their assets, whose Erträge were not foreign income within the meaning of the 34 of section d of the income tax Act, with unlimited income tax liability is more than 30 percent of their total assets their earnings when unlimited income tax liability are not foreign income within the meaning of the 34 of section d of the income tax Act, amount to more than 30 percent of all revenue in the assessment period or exceed 62 000 euros or 3. beginning of the investment period or exceeds EUR 154 000.
(4) for the application of paragraphs 1 and 3, businesses are for a person to consider investments, income and assets of a foreign company within the meaning of section 5 of the person under the conditions there laid down is involved, according to their participation.
(5) paragraph 1 is to be applied is the tax rate to the application, which is for all income of the person; There remain income not taken into consideration, which is subject to the special tax rate according to § 32d para 1 of the income tax act for the determination of the tax rate. On income that is subject to withholding tax on the basis of § 50a of the income tax Act, is section 50, paragraph 2 of the income tax Act does not apply. Article 43, paragraph 5, of the income tax act shall remain unaffected.
(6) the person proves that the total leads 1 and 5 in addition to paid tax on the basis of paragraphs to a higher domestic tax, as she would have to pay them in unlimited tax liability and residence exclusively in the territorial scope of this Act, so the excess amount will not be charged in so far as it exceeds the tax, which itself would be without application of paragraphs 1 and 5.
Footnote (+++ § 2 para 1: to the first application see § 21 para 18 +++) (+++ § 2 para 5: to the application see § 21 para 21 +++) § 2 para 1: see footnote to article 20 par. 1 lit. a; BVerfGE v. 14.5.1986 I 1030 - 2 BvL 4 was 2/83 - § 3 (dropped out) inheritance tax (1) when a testator or donor at the time of the emergence of the tax debt section 2 para 1 sentence 1 to apply, the tax liability, the scope of designated thereon, for all parts of the acquisition occurs when inheritance tax liability according to § 2 para 1 No. 3 of the inheritance tax law, would their income with unlimited income tax liability not foreign income within the meaning of the 34 of section d of the income tax act.
(2) paragraph 1 shall not apply if it is shown that the parts of the acquisition, which would also taxable under this provision of section 2 para 1 No. 3 of the inheritance tax act abroad one of German inheritance tax applicable tax is payable, which amounts to at least 30 percent of the German inheritance tax, which would account for application of paragraph 1 to these parts of the acquisition.
§ 5 are intermediate companies (1) natural persons who at least five years were unlimited taxation and no. 1 meet the requirements of § 2 para 1 sentence 1 in the last ten years before the end of their unlimited tax liability according to § 1 para 1 sentence 1 of the income tax act as a German (person in the sense of § 2), alone or in combination with fully taxable on an oversea company within the meaning of § 7 involved , income, with which these individuals with unlimited tax liability would be taxable according to paragraphs 7, 8 and 14, and which are not foreign income within the meaning of the 34 of section d of the income tax act to be these people are. So are the prerequisites of sentence 1, the assets of the foreign company, whose Erträge with unlimited tax liability were not foreign income within the meaning of the 34 of sections d of the income tax Act, attributable to the purchase of corresponding to the participation in the case of section 4 are.
(2) the assets underlying the income attributable to pursuant to paragraph 1, a person, shall be liable for the taxes owed by that person for this income.
(3) § 18 finds appropriate application.
Third part of treatment of a participation within the meaning of § 17 of the income tax act on change of residence abroad article 6 taxation of the assets increase
(1) in the case of a natural person, that unlimited tax liability was at least ten years according to § 1 para 1 of the income tax Act and their unlimited tax liability ends by abandonment of the domicile or habitual residence, is to apply to shares within the meaning of § 17 para 1 sentence 1 of the income tax act at the time of the termination of the unlimited tax liability § 17 of the income tax act even without a sale, if indeed for the shares at the time the conditions of that provision are met. Ending the unlimited tax liability within the meaning of sentence 1 the transmission are equal to 1 the shares by wholly or partially gratuitous legal transaction inter vivos or by purchase of death due to not fully taxable persons or 2. the grounds of domicile or habitual residence or the performance of other similar feature in a foreign State, if the taxable person on the basis of which after an agreement to avoid double taxation in this State is to be established , or 3. the deposit of shares in a company or a permanent establishment of the taxpayer in a foreign State, or 4 the exclusion or the limitation of the taxation law of the Federal Republic of Germany in terms of the profit from the sale of the shares on the basis of other than the in clause 1 or the events referred to in paragraphs 1 to 3.
§ 17 par. 5 of the income tax Act and the regulations of the reorganization Tax Act remain unaffected. The mean value of the shares at the time of the relevant pursuant to sentence 1 or 2 takes place of the sale price (§ 17 par. 2 of the income tax Act). §§ 17 and 49 paragraph 1 point (e) of the income tax Act remain no. 2 that is to be applied in accordance with these rules gains from the sale of these shares to the capital appreciation that is taxed according to the preceding rules to cut with the proviso untouched.
(2) the unrestricted taxable acquired the shares by wholly or partly free legal business, which are for the calculation referred to in paragraph 1 to include relevant duration of unlimited tax liability also periods in which the predecessor was unlimited tax liability until the transfer of the shares. Are the shares several times in succession in this way has been transferred, set is 1 for each of the legal predecessors according to. Periods in which the taxable person or one or more predecessors were simultaneously unlimited tax liability, used only once.
(3) the termination of the unlimited tax liability based on temporary absence and is again fully taxable taxable period of five years since the end of unlimited tax liability so the tax claim not deleted pursuant to paragraph 1, as far as the shares which have been Meanwhile not sold and the facts of paragraph 1 sentence 2 does not meet no. 1 or 3 and the taxpayer at the time of establishing the unlimited tax liability after an agreement for the avoidance of double taxation as in a foreign State resident shall apply. This to a maximum of five years extend period the financial Office, which set 1 or 2 can in the relevant time referred to in paragraph 1 according to § 19 who is responsible, tax code, if the taxpayer makes credible that professional reasons are decisive for his absence and continues his intention to return unchanged. In the case of the acquisition of property upon death pursuant to paragraph 1 sentence 2 No. 1 of the successor in title of the taxable period of five years since the emergence of the tax claim referred to in paragraph 1 unlimited tax is set 1 according to. Is deferred, the tax claim under paragraph 5 applies the taxpayer if 1 sentence 1 without the time limit referred to therein, or in the case of paragraph 1 sentence 2 No. 1 his successors are unlimited tax liability or 2 is the taxation law of the Federal Republic of Germany in terms of the profit from the sale of the shares on the basis of some other event is again justified or is no longer limited.
(4) subject to paragraph 5, hours, when their immediate recovery with considerable hardship to the taxpayer would be the income tax due pursuant to paragraph 1 in regular instalments for a period of not more than five years since entering the first maturity against security upon request. Deferral shall be revoked, if the shares are sold during the deferral period or concealed in a society within the meaning of § 17 paragraph be inserted 1 sentence 1 of the income tax act or one of the facts of the § 17 par. 4 of the income tax act is carried out. In cases of paragraph 3 the deferral period according to sentence 1 and 2 the period granted on the basis of that provision; the survey by instalments is eliminated; from the security deposit may be waived only, if the tax claim is not at risk.
(5) the taxpayer in the case of paragraph 1 is set of 1 nationals of a Member State of the European Union or of another State to which the agreement on the European economic area by January 3, 1994 (OJ EC No. L 1, p. 3), as last amended by decision of the Joint Committee No 91/2007 of 6 July 2007 (OJ EU no. L 328 S. 40), is applicable in the current version (Contracting State of the agreement), and it is subject to comparable tax liability, after the end of unlimited tax liability in one of those States (immigration State) one of the German unrestricted income tax the tax referred to in paragraph 1 should be interest-free and without guarantee hours. Prerequisite is that the mutual assistance and mutual assistance for the recovery of owed tax between the Federal Republic of Germany and the State are guaranteed. Sentences 1 and 2 shall apply mutatis mutandis if 1 is subject to in the case of paragraph 1 sentence 2 No. 1 of the successor in title of the taxpayer of one of the German unrestricted income tax comparable tax in a Member State of the European Union or a Contracting State of the agreement, or 2. in the case of paragraph 1 sentence 2 No. 2 the taxpayer of one of the German unrestricted income tax comparable tax in a Member State of the European Union or a Contracting State of the agreement is governed by and nationals of these States or
3. in the case of paragraph 1 sentence 2 No. 3 the taxpayer put the shares in a company or a permanent establishment in another Member State of the European Union or another Contracting State to the EEA Agreement or 4. in the case of paragraph 1 sentence 2 number 4 the taxpayer shares in one company established in a Member State of the European Union or in a Contracting State of the agreement holds.
The deferral is to withdraw, met 1 as far as the taxpayer or his successor in title within the meaning of sentence 3 No. 1 sold shares or concealed in a society sets within the meaning of § 17 para 1 sentence 1 of the income tax act or one of the facts of the § 17 par. 4 of the income tax act;
2. as far as moving shares on a not fully taxable person, which not is subject to comparable tax in a Member State of the European Union or a Contracting State of the agreement of one the German unlimited income tax liability;
3. as far as in relation to the shares of a withdrawal or other operation is carried out, which leads to the approach of the part or of the common value under domestic law;
4. If for the taxpayer or his successor in title within the meaning of sentence 3 No. 1 by abandonment of the domicile or habitual residence is no tax obligation pursuant to sentence 1 more.
A cast operation on the the sections 11, 15 or 21 of the reorganization Tax Act of December 7, 2006 (BGBl. I p. 2782, 2791) to apply in the current version are, does not request a sale within the meaning of sentence 4 No. 1, if the received shares in a fully taxable shareholder who holds shares in a company assets, according to § 13 para 2 , § 21 para 2 of the reorganization Tax Act with the cost of the existing shares, are recognised for purposes of the application of the set of 4 and paragraphs 3, 6 and 7 received shares in the place of the shares within the meaning of paragraph 1 appear in this respect. This asset growth in application of 10 of section d of the income tax act not to take into account is the total amount of income without the involvement of the asset growth is negative, in the case of the set 1 or set 3 referred to in paragraph 1. As far as an event within the meaning of sentence 4 occurs, the asset growth is retroactively applying the 10 of section d of the income tax act to take into account, and in application of the set of 6 or modified determination notices or tax bills are to repeal or change; Article 175 paragraph 1 sentence 2 of the tax code shall apply mutatis mutandis.
(6) is 4 No. 1 the capital gain within the meaning of § 17 para 2 of the income tax act at the time of the termination of the deferral in the case of paragraph 5 sentence lower than the asset growth referred to in paragraph 1 and the impairment is not included in income taxation by the State of influx of, the tax bill is so far to repeal or change; Article 175 paragraph 1 sentence 2 of the tax code shall apply mutatis mutandis. This only applies if the taxpayer can prove that the impairment is operational and is not due to a corporate action, particularly a profit distribution. The impairment is not more than to the extent of the increase in assets referred to in paragraph 1 to take into account. Is due to the impairment loss on a distribution of profit and is not considered it the income tax, is on this dividend raised and no discount claim more underlying domestic withholding tax on the tax referred to in paragraph 1 to be.
(7) the taxpayer or his overall legal successor has the tax office, which is called time responsible in which in paragraph 1 pursuant to § 19 of the tax code, officially prescribed form completed set 4 to inform the implementation of one of the facts of paragraph 5. The communication is to reimburse, within one month of the reportable event be signed by the taxpayer personally. In the cases of paragraph 5 sentence 4 is no. 1 and 2 the communication written proof of the legal transaction to be attached. The taxpayer has annually until the expiry of the January of 31 to address applicable on 31 December of the previous calendar year in writing his the financial authority pursuant to sentence 1, and to confirm that the shares him or in case of the unilateral succession inter vivos to continue to his successor in title. The deferral sentence 1 may be revoked under paragraph 5, if the taxpayer does not meet his obligation to cooperate pursuant to sentence 4.
Footnote (+++ § 6 para 1: first-time application cf. § 21 paragraph 13, sentence 1 +++) (+++ § 6 section 3 No. 4: to the first and last time application cf. § 21 para 8 +++) (+++ § 6 par. 2 to 7: the application cf. art. 21 par. 13 set 2 +++) (+++ § 6 para 5 set 3: the application see § 21 para 23 +++) fourth part stake in intermediate companies § 7 fully taxable in a corporation are tax of domestic partner (1) , Association of persons or assets in the sense of the ITA, which has neither management nor seat within the territorial scope of this Act and in accordance with article 3, paragraph 1 of the corporation tax corporate income tax liability is excluded (foreign company), involved more than half, so are the income for which this society is intermediate society at each of them with the part that is subject to tax, which is attributable to his participation in the nominal capital of the company eliminates.
(2) unrestricted taxable are referred to in paragraph 1 in a foreign company more than half involved, if alone or together with persons within the meaning of article 2 at the end of the financial year of the society, in which they drew them pursuant to paragraph 1 the income has more than 50 percent of the shares (governing fiscal year), or the voting rights on the foreign company are. In the application of the preceding sentence also shares or voting rights are considered that are mediated by another company in the ratio that corresponds to the shares or voting rights in the intermediary company for the whole shares or voting rights in the company; This applies accordingly in the brokerage of shares or voting rights by several companies. A share capital does not exist and there are also no voting rights, so it depends on the ratio of investments in the assets of the company.
(3) unlimited rated directly or involved in a partnership of partnerships that are in turn is involved in a foreign company within the meaning of paragraph 1, they shall apply as of the foreign company.
(4) a fully taxable are for the application of sections 7 to 14 to be also shares or voting rights, which considers a person who has to follow his instructions or so following her remains not own substantial discretion. This condition is not alone this fulfilled that the unrestricted taxable to the person is involved in.
(5) not the involvement of the nominal capital depends on the distribution of profit of the foreign company or the company has a nominal capital, the benchmark for the distribution of profits is the distribution of income referred to in paragraph 1 to be based.
(6) a foreign company is intermediate company for intermediate income capital investment within the meaning of paragraph 6a and a fully taxable to the company at least 1 percent is involved, this interim income for that taxable person to the extent specified in paragraph 1 are taxable, even if the conditions of in paragraph 1 are not met in the rest. Sentence 1 shall not apply if gross returns underlying the intermediate income capital investment be not more than 10 per cent of underlying the entire intermediate income gross income of foreign intermediate company and not exceed 80,000 euro the amounts at an intermediate company, or when a taxpayer after this except approach to lassenden as a whole. Sentence 1 is also to apply for a stake of less than 1 percent, if the foreign company exclusively or almost exclusively generates gross revenues, underlying intermediate income with investment character, unless a substantial and regular trading on a recognized stock exchange takes place with the main genus of the shares of the foreign company.
(6a) intermediate income capital investment income of foreign intermediate society (section 8) are from keeping, management, maintenance or increase in value of cash, receivables, securities, investments, (with the exception in article 8, paragraph 1 No. 8 and 9 mentioned income) or similar assets are, unless unless the taxpayer can prove that they come from an activity which is one under article 8 para. 1 of no. 1 to 6 covered by own activity of the foreign company , except activities within the meaning of § 1 para 1 No. 6 of the Banking Act in the version of the announcement of 9 September 1998 (BGBl. I S. 2776), most recently by article 3 paragraph 3 of the law of 22 August 2002 (BGBl. I S. 3387) is has been modified in the currently valid version.
(7) paragraphs 1 to 6a are not to apply if the income for the foreign company is intermediate company, the provisions of the investment tax act in amended to apply, unless distributions or dividend income would be to take out after an agreement to avoid double taxation of the domestic tax base.
(8) fully taxable on a foreign corporation are involved and this is a company within the meaning of section 16 of the g-REIT Act of May 28, 2007 (Federal Law Gazette I p. 914) involved in the currently valid version, paragraph 1 without prejudice to the scope of the respective participation of the foreign company applies unless a substantial and regular trading on a recognized stock exchange takes place with the main genus of the shares of the foreign company.
Footnote (+++ § 7: application cf. 21 § +++) (+++ § 7 paragraph 6: for first time use CF. § 21 para 17 +++) (+++ § 7 paragraph 8: to the first application see § 21 para 15 +++) section 8 income from intermediate companies (1) a foreign company is intermediate company for income that is subject to low taxation and do not come from: 1. Agriculture and forestry, 2. the production, editing, processing, or Assembly of things , the generation of energy as well as the prospecting and extraction of mineral resources, 3. the operation of credit institutions or insurance undertakings, which are maintained unless the transactions are predominantly with fully taxable, which according to § 7 of the foreign company involved, operate in a commercial manner for their business or such taxable persons close to the meaning of § 1 para 2 operated , 4. the trade, unless a) an unlimited taxpayer who pursuant to § 7 of the foreign company is involved, or a close one such taxable person within the meaning of § 1 para 2 person who with their revenue from this in the territorial scope of this Act is subject to tax, gives the available power of the traded goods or goods of the foreign company, or b) the foreign company gives such a taxpayer or a related person power of disposal of the goods or merchandise ,
ES SEI denn, the taxpayer can prove that the foreign company maintains a business operation established for such trades in commercial manner with the participation of general economic traffic and exercises that prepare, belonging to the conclusion and execution of business activities without the participation of such taxpayer or a related person, 5. Services, unless a) the foreign company for the services to an unlimited taxpayer , in accordance with § 7 at her is involved in, or someone close to a such a taxable person within the meaning of § 1 para 2 operated with its income derived from the power contributed by you within the territorial scope of this Act is subject to tax, or b) the foreign company which provides service such a taxpayer or a related person, unless the taxable person has, that the foreign company is a maintains for effecting such services furnished business operations with the participation of general economic traffic and the belonging to the services without the involvement of such taxpayer or a related person 6 the rental and leasing, except a carries out activities), the transfer of use rights, plans, patterns, techniques, experiences and knowledge, unless the taxpayer can prove that the foreign company evaluates the results of its own research or development work, which is without the participation of taxpayers involved in accordance with article 7 of the company , or a related person has been taken a such a taxable person within the meaning of § 1 para 2, b), the renting or leasing of land, unless the taxpayer can prove that the income would this tax exempt after an agreement for the avoidance of double taxation if it would have been directly obtained from the unrestricted taxable, that are involved in accordance with article 7 of the foreign company, , and c) the renting or leasing of movable property, unless the taxpayer can prove that the foreign company maintains a business operation of commercial rental or leasing with the participation of general economic traffic and all to a such non-commercial renting or leasing activities without the assistance of unlimited does taxpayer who is involved, according to § 7 to you or a person close to a such a taxable person within the meaning of § 1 para 2 , 7 recording and loan wise allocation of capital for which the taxable person proves that it recorded exclusively on foreign capital markets and not for a person close to him or the foreign company within the meaning of § 1 para 2 and businesses outside of the scope of this Act or premises which exclusively or almost exclusively relate their gross income from activities covered by the numbers 1 to 6 , or is run to nearby establishments or premises within the scope of this Act, 8 profit distributions by corporations, 9 the sale of stake to another company and its dissolution or the reduction of its capital, unless the taxpayer can prove that the capital gains accounted for assets of another company, other than those in paragraph 6 point (b), where it is income of a company within the meaning of section 16 of the g-REIT Act , or § 7 para 6a are designated activities. This applies accordingly if the profit a company accounted for such assets, in which the other company is involved; Losses from the sale of shares in the other company, as well as of its dissolution or the reduction of its capital are to take into account, as the taxpayer can prove that they are caused by the activities within the meaning of point 6 point (b), where it is income of a company within the meaning of section 16 of the g-REIT Act on assets, or in the sense of § 7 para 6a are used only to the extent , 10 conversions, carried out regardless of § 1 para 2 and 4 of the reorganization Tax Act to book values This does not apply insofar as a conversion the share of a capital company whose selling would do not qualify the number 9.
(2) Notwithstanding paragraph 1 is a company which has headquarters or its Executive Board in a European Union Member State or a Contracting State of the agreement, not intermediate company revenue for the unlimited taxpayers who are involved in the sense of article 7, paragraph 2 or paragraph 6 in the company, prove that the society in that regard is an actual economic activity in that State. Another requirement is that information be provided between the Federal Republic of Germany and the State on the basis of the mutual assistance directive pursuant to article 2 paragraph 2 of the EU mutual assistance act or a similar bilateral or multilateral agreement, are required to carry out the tax. Sentence 1 does not apply to the company according to § 14 attributable to earnings of a company which has no seat or management in a European Union Member State or a Contracting State of the agreement. This also applies to intermediate earnings which are a branch of the company outside the European Union or parties to the EEA Agreement attributable to. Only income of the company are the actual economic activity of the company associate, achieved through this activity and this is has been observed only insofar as the arm's length principle (§ 1).
(3) a low taxation within the meaning of paragraph 1 exists, if the income of the foreign company subject to a load by income taxes by less than 25 percent, without that this is based on a compensation with income from other sources. There are claims to be granted by the State or the territory of the foreign company in the case of a distribution of profit of the foreign company the unrestricted taxable or another company, on which the taxable person is directly or indirectly involved, in the load calculation. A low taxation within the meaning of paragraph 1 exists even if income taxes of at least 25 percent are indeed legally owed, but not actually charged.
Footnote (+++ § 8: to the application see § 21 para 7, 9, 11, 14, 15, 17, 19, 21 +++) § 9 income is allowance for mixed income for the application of article 7, paragraph 1, for a foreign society between society, is to leave if the underlying gross revenues be not more than 10 per cent of the total gross income of the company, provided that the amounts if a society or if a taxable person hereinafter except approach to lassenden total do not exceed 80,000 euros out approach.
Footnote (+++ § 9: to the first application see § 21 para 17 +++) § 10 the income taxable pursuant to § 7 para 1 are to add-back amount (1) in the unrestricted taxable amount, that after-tax results which have been levied at the expense of the foreign company by this income, as well as the assets underlying these revenue (additional amount). As far as the taxes to be deducted at the time to apply the income referred to in paragraph 2 as have accrued, are still not paid, they are only in the years in which they are paid, to depose of the income taxable pursuant to § 7 para 1. In the cases of § 8 paragraph 3 sentence 2 are the taxes to the referred to there claims of the unrestricted taxable or another company, where the taxpayer is involved directly or indirectly, to cut. A negative amount, the CFC is eliminated.
(2) the add-back amount is the income within the meaning of § 20 para 1 No. 1 of the income tax Act and will apply after the expiry of the relevant business year of the foreign company deemed to. Shares in the foreign company belong to an operating asset, belongs to the add-back amount to revenues from trade, agriculture and forestry or self-employed work and increases the profit determined in accordance with the Act or the income operation for the marketing year that ends after the expiry of the relevant business year of the foreign company. On the add-back amount no. 40 are set section 3 not to apply 1 letter d, § 32d of the income tax Act and § 8B paragraph 1 of the Corporation Tax Act. paragraph 2 of the income tax act shall apply accordingly § 3 c.
(3) the underlying the add-back amount income are finding in appropriate application of the provisions of the German tax law; for the determination of income from shares in a domestic or foreign investment asset pools are the rules of the investment tax act of 15 December 2003 (Federal Law Gazette I p. 2676, 2724) in its current version apply accordingly, if this law on investment assets is applicable. A calculation of profits according to the principles of § 4 para 3 of the income tax act shall be equivalent to a calculation of profits according to article 4, paragraph 1, or article 5 of the income tax act. At several parties, the right to vote for the company can be exercised only uniformly. Tax benefits relating to the unlimited tax liability or to the existence of a domestic operation or a domestic permanent establishment and the provisions of section 4 shall be disregarded; h of the income tax Act and sections 8a, 8B, paragraphs 1 and 2 of the Corporation Tax Act This also applies the provisions of the reorganization Tax Act, so far as income from a conversion to add no. 10 are according to article 8, paragraph 1. Losses incurred in income for the foreign company is intermediate company, may be deducted in analogous application of the 10 of section d of the income tax Act, so far as they exceed the income to lassenden pursuant to § 9 except approach. As far as the taxes referred to in paragraph 1 a negative amount resulting from, increased the loss within the meaning of the sentence in the determination of income for the foreign company is intermediate company 5 (4), may only such operating expenses are deducted, that relate to this income in economic context.
(5) to (7) (dropped out) footnote (+++ § 10: application cf. Article 21 +++) capital gains (1) gains, achieved the foreign company from the sale of shares in another foreign company or firm within the meaning of section 16 of the g-REIT Act, as well as of its dissolution or the reduction of its capital, the foreign company is intermediate society, are section 11 to exclude from the add-back amount, as far as the income of the other company or one of this society from subordinate company activities within the meaning of § 7 para 6a for the same calendar year or fiscal year, or have inferior for the preceding seven calendar years or financial years as add-back amount (§ 10 par. 2) of the income tax or corporation tax, no distribution of this income this can prove took place and the taxpayer.
(2) (lapsed) (3) (lapsed) footnote (+++ § 11: to the application see section 21 +++) § 12 tax credit (1) at the request of the taxpayer tax be credited to his income or corporation tax, which accounts for the add-back amount, which are deductible pursuant to § 10 para 1. In this case, the add-back amount is to increase these taxes.
(2) in the case of credit transfer, the provisions of section 34 are c para 1 of the income tax Act and § 26 para 1 and 6 of the Corporation Tax Act apply.
(3) controlling the according to § 3 No. 41 of the income tax act exempt dividends are on request in the assessment period of the attack of the underlying intermediate income as add-back amount in corresponding application of § 34 c para 1 and 2 of the income tax Act and § 26 para 1 and 6 of the Corporation Tax Act be charged or deducted. This applies even if the tax bill for this assessment period is already final.
Footnote (+++ § 12: application cf. 21 § +++) (+++ § 12 para 3: to the first application see § 21 para 17 +++) § 13 (dropped out) downstream intermediate companies (1) is section 14 involved a foreign company alone or in combination with fully taxable in accordance with § 7 to another foreign company (company), the income derived by the company a low taxation have inferior, the foreign company for the part should be provided for the application of articles 7 to 12 , on their participation in the nominal capital of the company is attributable to, as far as not detected that the company has achieved this income under § 8 para 1 No. 1 to 7 activities covered or objects or it was income in the sense of § 8 ABS. 1 Nr. 8 to 10 that come this income from activities that serve under § 8 para. 1 of no. 1 to 6 covered by own activity of the foreign company. Activities of the company are used only under § 8 para. 1 of no. 1 to 6 covered by own activity of the foreign company, if they are directly related to this activity, and it is not para 6a income to those within the meaning of § 7.
(2) is involved in a company within the meaning of section 16 of the g-REIT Act (company), a foreign company according to § 7 paragraph 1 applies, also based on article 8, para. 3.
(3) paragraph 1 shall apply accordingly, if more foreign companies are downstream of the company.
(4) (lapsed) footnote (+++ § 14: application cf. 21 § +++) (+++ § 14 para 1: first-time application cf. Article 21 paragraph 17 +++) (+++ § 14 para 2: for first time use see § 21 para 15 +++) part five family foundations § 15 assets tax liability of donors, beneficiaries and legitimate attack (1) and (foreign family Foundation) has income of a family Foundation, the management and seat outside the scope of this Act, be the donor, if he's unlimited tax liability , else the unrestricted taxable persons which are reference-authorized or entitled to attack, attributed to according to their share. This shall not apply in the case of the estate tax.
(2) family foundations are foundations, where the founder, his relatives and their descendants more than half are reference-authorized or entitled to attack.
(3) an entrepreneur within the framework of his company has or as fellow entrepreneur or a corporation, an association or an estate built a foundation that has management and seat outside the scope of this Act, the Foundation as a family Foundation is treated, when the founder, his partner, his subsidiaries, members, directors, officers and relatives of such persons to more than half are reference-authorized or entitled to attack.
(4) the foundations be other purpose assets, estates and not incorporated or unincorporated body of persons.
(5) article 12 is paragraph 1 and 2 apply mutatis mutandis. Article 12 paragraph 3 applies to taxes on the donations exempt pursuant to paragraph 11.
(6) a family Foundation has management or based in an EU Member State or a Contracting State of the agreement, paragraph 1 is not applicable, if 1 is proved, that the Foundation's assets of the persons referred to in paragraphs 2 and 3 available power is legally and in fact deprived and 2 between the Federal Republic of Germany and the State in which the Family Foundation has management or seat , information be provided on the basis of the mutual assistance directive pursuant to article 2 paragraph 2 of the EU mutual assistance act or a similar bilateral or multilateral agreement, that are required to perform the taxation.
(7) the income of the Foundation referred to in paragraph 1 be determined in appropriate application of the rules of the Corporation Tax Act and the income tax act. In determining the income, section 10, paragraph 3 shall apply mutatis mutandis. A negative amount, the imputation is eliminated.
(8) the income accruing to the donor or the bezugs - or attack legitimate person referred to in paragraph 1 include people who cannot determine their income after the Act, income within the meaning of article 20, paragraph 1 point 9 of the income tax act. Article 20 paragraph 8 of the income tax Act remain unaffected. § 3 No. 40 d and § 32d of the income tax Act are set 1 letter to apply only to the extent, as these provisions to apply directly reference of the attributable to income from the persons within the meaning of paragraph 1 would be. As far as it is when the donor or bezugs - or attack legitimate person to people that determine their income after the Act, § 8 paragraph 2 of the Corporation Tax Act remain unaffected. § 8B paragraphs 1 and 2 of the Corporation Tax Act is only to that would be to apply, to apply this provision directly reference of the attributable to income from the persons within the meaning of paragraph 1.
(9) is a foreign family foundation or other foreign Foundation within the meaning of paragraph 10 in a corporation, Association of persons or assets in the sense of the ITA, which has neither management nor seat within the territorial scope of this Act and not involved (foreign company), in accordance with article 3, paragraph 1 of the Corporation Tax Act from the corporate income tax liability is excluded, so the income of this society in appropriate application of sections 7 to 14 with the part belonging to the income of the Family Foundation , which is eliminated on the participation of the Foundation of the nominal capital of society. On profits of the foreign company, which has been proven already pursuant to sentence 1 to the converted amounts are based, paragraph 1 shall not apply.
(10) a foreign family Foundation assets and income of other foreign foundation which sentence 1 does not qualify to paragraph 6, be attributed in proportion to their share, if they alone or together with the persons referred to in paragraphs 2 and 3 to more than half is directly or indirectly reference entitled or seizure be entitled. On contributions of foreign Foundation, which has been proven already pursuant to sentence 1 to the converted amounts are based, paragraph 1 shall not apply.
(11) grants the foreign family foundation subject to taxation not at persons within the meaning of paragraph 1, insofar as the income underlying contributions from are been proven already attributed to pursuant to paragraph 1.
Footnote (+++ § 15: to the application see § 21 para 18, 21 +++) part six investigation and procedure § 16 duty of the taxpayer (1) requesting a taxpayer relying on business relations with a foreign corporation or a foreign-based person or partnership, with their income, which in connection with the business relationship to the taxpayer are, not or only marginally taxed is the removal of debt or other loads or operating expenses or advertising costs , so is only then just referred to within the meaning of § 160 of the tax code of the creditors or receiver, if the taxpayer will disclose all relationships which directly or indirectly consist person or partnership between him and the company, and have passed.
(2) the taxable person has about the accuracy and completeness of its information and the claim that facts are it not known, to submit an insurance at the request of the Finance Office in accordance with section 95 of the tax code in lieu of oath.
§ 17 facts enlightenment (1) to the application of the provisions of §§ 5 and 7 to 15 have the necessary information to grant taxable persons, for themselves and in cooperation with other. Include on demand 1 the business relations to reveal unlimited comprised taxpayers or one of a such person related parties within the meaning of § 1 para 2 between the company and one of the parties so, 2. to submit the relevant for the application of sections 7 to 14 documentation including the balance sheets and income statements. On request, these documents with the State of the Executive Board or of the seat are to submit prescribed or usual examination certificate of an officially recognized auditing authority or equivalent body.
(2) is for the determination of income for which a foreign interim company is to make an estimate according to § 162 of the tax code, is due to lack of other suitable evidence in the estimation as a guide by at least 20% of the mean value the shares fully held taxpayers to assume the; Interest rates and fees, which pay the company for transferred assets to the unrestricted taxable shall be deducted.
§ 18 separate determination of tax bases (1) the tax bases for the application of articles 7 to 14 and § 3 No. 41 of the income tax act separately determined. So the separate determination several are involved in the foreign company unlimited taxpayer is made uniformly across them; It is also to determine how to spread the tax base on the various participants. The provisions of the tax code, with the exception of article 180, paragraph 3, and the financial court order on the separate determination of tax bases are to be applied accordingly.
(2) for the separate determination, the financial Office is responsible, that is locally responsible for the unrestricted taxable for the determination of the income derived from the participation. Is the separate statement to make against several people uniformly, so the financial Office is responsible, which is responsible pursuant to sentence 1 for those involved, which is the highest share in the foreign company. The competent tax authorities pursuant to sentences 1 and 2 cannot be fixed, so the financial Office is responsible, is concerned first with the thing.
(3) everyone involved in the foreign company unlimited taxpayer and extended limited taxpayer has an explanation of the separate assessment to submit; the same applies if according to § 8 para 2 is asserted that a CFC is omitted. This obligation may be satisfied by the issuance of a joint statement. The Declaration is to sign by the taxpayer or by the persons referred to in article 34 of the tax code by hand.
(4) paragraphs 1 to 3 shall apply mutatis mutandis for income and assets within the meaning of section 15.
Footnote (+++ § 18 para 3: to the application see section 20 para 5 F. 1984-12-14 or § 21 para. 5 F. from 1992-02-25 +++) (+++ § 18 para 3: to the first application see § 21 para 17 +++) (+++ § 18 para 4: for first time use see § 21 para 17, 21 +++) seventh part final provisions § 19 (dropped out) - article 20 provisions concerning the application of agreements to avoid the provisions of §§ 7 to 18 and of paragraphs 2 and 3 are double taxation (1) the agreement for the avoidance of double taxation not touched.
(2) income in the foreign establishment one unlimited taxpayer incurred and they were taxed, notwithstanding section 8 paragraph 2 as intermediate income if this establishment would be a foreign company, is not through exemption, but through deduction of foreign taxes on this income to double taxation. This shall not apply insofar as in the foreign branch income incurred, according to § 8 paragraph 1 point 5 letter a as interim income taxable would be.
(3) (lapsed) footnote (+++ § 20: application cf. 21 § +++) section 21 application requirements (1) are the provisions of this Act, so far as the following paragraphs nothing is intended to be applied as follows: 1. for income tax and corporate tax for the first time to the assessment period of 1972;
2. for the business tax for the first time for the survey period 1972;
3. (dropped out) the tax debt 4 for the inheritance tax on purchases, in which is incurred after the entry into force of this Act.
(2) the application of paragraphs 2 to 5 is not affected that the unlimited tax liability of the natural person has already ended before January 1, 1972.
(3) where in application of the § 10 ABS. 3 economic goods are to assess for the first time, they are to apply the values that would result if since acquisition of the assets of the German tax legislation would be been applied by the foreign company.
(4) § 13 para 2 is no. 2 for the first time to apply 1 of corporation tax for the assessment period in 1984;
2. for the trade tax for the survey period of 1984. § 1 para 4, § 13 para 1 sentence 1 No. 1 (b) and clause 2 as amended by article 17 of the law of 25 February 1992 (BGBl. I p. 297) are to be applied for the first time: 1 for the income tax and the corporation tax for the assessment period 1992;
2. for the trade tax for the survey period 1992 (5), § 18 para 3 is to apply for investment periods and survey periods before 1985 if the statements do not yet exist.
(6) for the application of paragraphs 2 to 6 for the period after December 31, 1990 the unlimited tax liability is equal according to § 1 para 1 sentence 1 of the income tax act the unlimited tax liability according to § 1 para 1 of the income tax law of the German Democratic Republic in the version of September 18, 1970 (Reprint No. 670 of the law journal). The application of paragraphs 2 to 5 is not affected that the unlimited tax liability of natural persons has already ended before January 1, 1991.
(7) § 7 paragraph 6, § 10, section 6, section 11, paragraph 4, sentence 1, § 14, subsection 4, sentence 5 and § 20 paragraph 2 in conjunction with § 10 section 6 in the version of article 12 of the law of 21 December 1993 (Federal Law Gazette I p. 2310) are to apply 1 for income and corporation tax for the assessment period, 2. except for the first time § 20 para 2 and 3 for the trade tax , for the part of the add-back amount the income with investment character within the meaning of § 10 paragraph 6 sentence 3 are based, except approach remains, for the survey period for the intermediate income with investment character within the meaning of § 10 paragraph 6 sentence 2 and 3 to be added are, in a fiscal year of the intermediate company or permanent establishment emerged, that begins after December 31, 1993. § 6 para 1 as amended by article 5 of the Act of 20 December 2001 (Federal Law Gazette I p. 3858) is for the first time to apply if at the time of the termination of the unlimited tax liability on the sale within the meaning of § 17 of the income tax Act § 3 No. 40 would apply to letter c of the income tax act. § 7 paragraph 6 in the version of article 5 of the Act of 20 December 2001 (Federal Law Gazette I p. 3858) is to apply 1 of income and corporation tax for the assessment period, 2nd for the trade tax for the period of the survey, for the first time
for the intermediate income to be added are incurred in a fiscal year of the intermediate society, starting after August 15, 2001. § 12 para 2 as amended by article 12 of the law of 23 October 2000 (BGBl. I p. 1433) as well as section 7 paragraph 7, article 8, para. 1 No. 8 and 9 and para 3, § 9, § 10 par. 2, 3, 6, 7, section 11, article 12, paragraph 1, § 14 and § 20 para 2 as amended by article 5 of the Act of 20 December 2001 (BGBl. I S. 3858) are to apply 1 of income and corporation tax for the assessment period for the first time , 2 of the trade tax for the survey period for the intermediate incomes to be added are incurred in a fiscal year of the intermediate company or permanent establishment, that begins after December 31, 2000. § 12 para 3, § 18 para 1 as amended by article 5 of the Act of 20 December 2001 (Federal Law Gazette I p. 3858) are to apply for the first time, when on dividends section 3 No. 41 of the income tax act as amended by article 1 of the Act of 20 December 2001 (BGBl. I S. 3858) is applicable. § 8 para 2 as amended by article 6 of the Act of 6 September 1976 (BGBl. I S. 2641), section 13 as amended by article 17 of the law of 25 February 1992 (BGBl. I p. 297) are to apply 1 of income and corporation tax for the assessment period, 2 of the trade tax for the survey period for the intermediate incomes to be added are incurred in a fiscal year of the intermediate company last time , that starts before January 1, 2001. section 11 in the version of article 12 of the law of 21 December 1993 (BGBl. I p. 2310) is on profit distributions of between society on gains from the alienation of shares in the intermediate company not to apply or, if on the distributions or on the profits from the sale of section 8 b of paragraph 1 or 2 of the Corporation Tax Act as amended by article 3 of the Act of 23 October 2000 (BGBl. I p. 1433) or § 3 No. 41 of the income tax act in the version of the article 1 of the Act of 20 December 2001 (Federal Law Gazette I p. 3858) is applicable.
(8) § 6 section 3 No. 4 as amended by the Act of 21 December 1993 (Federal Law Gazette I p. 2310) is to apply after 31 December 1991 for the first time on contributions, and to apply last on contributions that were made before January 1, 1999.
(9) § 8 para 1 No. 7 and § 10 ABS. 3 set 6 in the version of article 7 of the Act of September 13, 1993 (Federal Law Gazette I p. 1569) shall be applied 1 for income tax and corporation tax for the assessment period, 2nd for the trade tax for the survey period for the intermediate income arising during a marketing year of the intermediate society are, that begins after December 31, 1991 to be added are for the first time. § 10 para 3 sentence 1 in the version of this Act is to apply 1 of the income tax and corporation tax for the assessment period, 2 of the trade tax for the survey period for the intermediate incomes to be added are incurred in a fiscal year of the intermediate society, that begins after December 31, 1993 for the first time.
(10) § 2 para 1 sentence 2, par. 2 Nos. 2 and 3 are no. 1 and 3 as amended by article 9 of the law of December 19, 2000 (Federal Law Gazette I p. 1790) 2002 to apply for the first time to the assessment period. Section 7, paragraph 6, sentence 2, section 9 and section 10, paragraph 6, sentence 1 are amended by article 9 of the law of 19 December 2000 (Federal Law Gazette I p. 1790) to apply 1 of the income tax and the corporation tax for the assessment period, 2 of the trade tax for the survey period for the intermediate incomes to be added are incurred in a fiscal year of the intermediate company for the first time , that begins after December 31, 2001.
(11) section 1 paragraph 4 as amended by article 11 of the law of May 16th, 2003 (BGBl. I S. 660) is to apply to the assessment period for the first time in 2003. § 7 paragraph 6 and 6a, § 8 para. 1 No. 9, §§ 10, 11, 14, 20 para 2 as amended by article 11 of the law of May 16, 2003 (BGBl. I S. 660), § 7 paragraph 7, article 8, paragraph 1 No. 4 and § 14 para 1 as amended by article 5 of the Act of 22 December 2003 (BGBl. I p. 2840) are to apply 1 of income and corporation tax for the assessment period for the first time , 2 for trade tax for the survey period to be added for the intermediate income or in an establishment are incurred, which occurred during a marketing year of the intermediate company or permanent establishment, that begins after December 31, 2002.
(12) article 10 par. 3 in the amended on 1 January 2004, § 7 paragraph 7 as amended by article 11 of the law of 9 December 2004 (BGBl. I S. 3310) are to apply 1 of income and corporation tax for the assessment period for the first time, 2nd for the trade tax for the survey period to be added for the intermediate income or in an establishment are incurred, incurred in a fiscal year of the intermediate company or permanent establishment , that begins after December 31, 2003.
(13) section 6 para 1 as amended by article 7 of the law of December 7, 2006 (Federal Law Gazette I p. 2782) shall apply for the first time to the assessment period 2007. § 6 par. 2 to 7 as amended of the law of December 7, 2006 (Federal Law Gazette I p. 2782) shall apply in all cases in which the income tax is still not definitive.
(14) article 8, paragraph 1 No. 10 and § 10 para 3 sentence 4 in the version of article 7 of the law of December 7, 2006 (Federal Law Gazette I p. 2782) is to apply 1 of income and corporation tax for the assessment period for the first time, 2nd for the trade tax for the survey period to be added for the intermediate income or in an establishment are incurred, incurred in a fiscal year of the intermediate company or permanent establishment , that begins after December 31, 2005.
(15) § 7 paragraph 8, section 8, paragraph 1 No. 9, article 11, para. 1 and § 14 para 2 as amended by article 3 of the Act of May 28, 2007 (Federal Law Gazette I p. 914) shall be applied for the first time for 1 which are income and corporation tax for the assessment period, and 2. the trade tax for the survey period for the intermediate incomes to be added are, which originated in a fiscal year of the intermediate company or permanent establishment , that begins after December 31, 2006.
(16) article 1, paragraph 1, 3 sentence 1 to 8 and set 11 to 13 and paragraph 4 in the version of article 7 of the law of August 14, 2007 (BGBl. I p. 1912) and § 1, paragraph 3, sentence 9 and 10 in the version of article 11 of the law of April 8, 2010 (BGBl. I S. 386) shall apply for the first time for the investment period 2008.
(17) section 7, paragraph 6, sentence 2, § 8 par. 2 and 3, articles 9, 10 para 2 sentence 3, § 18 para 3 sentence 1 and § 20 para 2 as amended by article 24 of the Act of 20 December 2007 (BGBl. I p. 3150) is to apply 1 of income and corporation tax for the assessment period, 2nd for the trade tax for the survey period for the first time , to be added are for the intermediate income, which occurred during a marketing year of the intermediate company or permanent establishment, that begins after December 31, 2007. § 8 para. 1 No. 9 in the version of article 24 of the Act of 20 December 2007 (Federal Law Gazette I p. 3150) is to apply 1 of income and corporation tax for the assessment period, 2nd for the trade tax for the survey period for the intermediate income be added that are in a fiscal year of the intermediate company or permanent establishment emerged that begins after December 31, 2006 for the first time. § 12 para 3 sentence 1 as amended by article 24 of the Act of 20 December 2007 (Federal Law Gazette I p. 3150) is to apply for the first time for periods for which to apply section 12 para 3 as amended on 25 December 2001 for the first time is. § 14 para 1 sentence 1 in the version of article 24 of the Act of 20 December 2007 (Federal Law Gazette I p. 3150) is to apply 1 of income and corporation tax for the assessment period, 2 of the trade tax for the survey period for the intermediate income which have arisen, that begins after December 31, 2005 during a marketing year of the intermediate company or permanent establishment to be added are for the first time. § 18 paragraph 4 as amended on 29 December 2007 is to apply for income and corporate tax for the first time for the investment period 2008.
(18) article 2, paragraph 1 and 5 and § 15 paragraph 6 as amended by article 9 of the law of December 19, 2008 (BGBl. I S. 2794) shall be applied for the income and corporate tax for the first time for the investment period 2009. § 15 paragraph 7 as amended by article 9 of the law of December 19, 2008 (Federal Law Gazette I p. 2794) shall apply in all cases where the income and corporate tax is still not definitive.
(19) article 8, paragraph 3, and § 10 paragraph 1 sentence 3 in the version of article 7 of the law of December 8, 2010 (Federal Law Gazette I S. 1768) are to apply 1 of income and corporation tax for the assessment period, 2nd for the business tax for the survey period for the intermediate incomes to be added are incurred in a fiscal year of the intermediate company or permanent establishment for the first time , that begins after December 31, 2010. § 20 paragraph 2 as amended by article 7 of the law of December 8, 2010 (Federal Law Gazette I p. 1768) shall apply in all cases in which the income tax is still not definitive.
(20) § 1, paragraph 1, sentence 2 first half-sentence and paragraph 3 and 6 in the version of article 6 of the law of 26 June 2013 (Federal Law Gazette I p. 1809) is for the first time the assessment period 2013 to apply. § 1, paragraph 1, sentence 2 second half-sentence as amended by article 6 of the law of 26 June 2013 (Federal Law Gazette I p. 1809) applies to all not even stock strong investments. Section 1, paragraph 4 and 5 as amended by article 6 of the law of 26 June 2013 (Federal Law Gazette I p. 1809) is to apply for the first time for fiscal years beginning after December 31, 2012.
(21) article 2 paragraph 5 as amended by article 6 of the law of 26 June 2013 (Federal Law Gazette I p. 1809) shall apply for the first time to the assessment period 2013. At the request of article 2, paragraph 5, sentence 1 and 3 as amended by article 6 of the law of 26 June 2013 is (BGBl. I S. 1809) already apply for assessment periods before 2013, already issued by tax determinations are to repeal or modify. § 8 paragraph 2 as amended by article 6 of the law of 26 June 2013 (Federal Law Gazette I p. 1809) is to apply 1 of income and corporation tax for the assessment period, 2 of the trade tax for the survey period for the intermediate income to be added that are in a fiscal year of the intermediate company or permanent establishment emerged that begins after December 31, 2012 for the first time. Article 15 paragraph 1, 5 to 11 and section 18, paragraph 4 are amended by article 6 of the law of 26 June 2013 (Federal Law Gazette I p. 1809) for income and corporate tax for the first time to apply for the assessment period 2013혼다 (22) amended is article 1 paragraph 4 in on 31 December 2014 2015 to apply for the first time to the assessment period.
(23) section 6 paragraph 5 sentence 3 in force on 31 December 2014 is to apply in all cases where the tax owed is still not paid.
Section 22 new wording of the law that can Federal Ministry of finance make known the text of this law in amended in BGBl.