Income Tax Implementing Ordinance
| Basic data | |
|---|---|
| Title: | Income Tax Implementing Ordinance 2000 |
| Short title: | Income Tax Implementing Ordinance |
| Abbreviation: | EStDV 2000, EStDV |
| Type: | Federal Ordinance |
| Scope: | Federal Republic of Germany |
| Issued on the basis of: | Section 51 Paragraphs 1–3 EStG |
| Legal matter: | Tax law |
| References : | 611-1-1 |
| Original version from: | December 21, 1955 ( BGBl. I p. 756 ) |
| Entry into force on: | December 24, 1955 |
| New announcement from: | May 10, 2000 ( BGBl. I p. 717 ) |
| Last change by: |
Art. 1 VO of June 25, 2020 ( Federal Law Gazette I p. 1495, 1496 ) |
| Effective date of the last change: |
June 30, 2020 (Art. 11 of June 25, 2020) |
| Please note the note on the applicable legal version. | |
The Income Tax Implementation Ordinance (EStDV) is a statutory ordinance that contains provisions for the implementation of the Income Tax Act (EStG).
