Citizen Relief Act health insurance
| Basic data | |
|---|---|
| Title: | Law on the improved tax consideration of pension expenses |
| Short title: | Citizen Relief Act health insurance |
| Abbreviation: | BürgEntlG (not official) |
| Type: | Federal law |
| Scope: | Germany |
| Legal matter: | Tax law |
| Issued on: | July 16, 2009 |
| Entry into force on: | July 23, 2009 (4 exceptions according to Art. 19 BürgerEntlG) |
| GESTA : | D098 |
| Weblink: | Legal text |
| Please note the note on the applicable legal version. | |
The law passed in 2009 to improve the tax consideration of pension expenses (abbreviation: Citizens Relief Act, Health Insurance or Citizens Relief Act ) is intended to relieve around 16 million taxpayers of around ten billion euros , according to the will of the German legislature .
The law is a so-called amending law , which changes 18 articles 18 other laws and ordinances. Article 19 regulates the entry into force. With the exception of Articles 2 Nos. 1, 8, 10 Nos. 1 and 16, the Citizens Relief Act on Health Insurance came into force on July 23, 2009. The aforementioned articles regulate the changes in the Financial Administration Act, Sales Tax Act, Financial Market Stabilization Fund Act and Family Benefits Act.
The main innovation in the Income Tax Act is the unlimited deductibility of contributions to basic health and long-term care insurance. The simultaneously increased maximum amounts (previously 1,500 euros, now 1,900 euros for employees and 2,800 euros instead of 2,400 euros for self-employed) only apply if contributions for additional insurance according to Section 10 (1) no.3a (e.g. accident insurance) are claimed should.
In addition, the are the Tax Administration Act , the retirement implementing regulation , the third, tenth and twelfth book of the Social Code , the Corporate Income Tax Act , the Value Added Tax Act , the Investment Tax Act , the Financial Market Stabilization Fund Act , the pension contracts Certification Act , the Fifth Capital Formation Act , the Federal Child Benefit Act , the Tax Advisory Act , the Regulation implementation of § 5, paragraph 2 of the financial administration Act , the family Benefits Act , the commercial tax implementation and the future investment law amended by the law.
Individual evidence
- ↑ Federal Ministry of Finance : Citizens Relief Act on Health Insurance , Monthly Report September 2009, p. 36 ff. , Accessed October 15, 2015
