Income tax guidelines
| Basic data | |
|---|---|
| Title: | General administrative regulation for the application of income tax law |
| Short title: | 2008 Income Tax Guidelines |
| Previous title: | Income Tax Guidelines 2005 |
| Abbreviation: | Income tax 2008 |
| Type: | General administrative regulation |
| Scope: | Federal Republic of Germany |
| Issued on the basis of: | Art. 108 para. 7 GG |
| Legal matter: | Tax law , tax procedural law |
| Issued on: | December 16, 2005 ( Federal Tax Gazette I special number 1/2005 p. 3) |
| Entry into force on: | January 1, 2005 |
| Last change by: |
Art. 1 EStÄR 2008 of December 18, 2008 (BStBl. I p. 1017) |
| Effective date of the last change: |
January 1, 2008 (Art. 2 EStÄR 2008 of December 18, 2008) |
| Please note the note on the applicable legal version. | |
In the income tax guidelines ( Income Tax ) is the instructions of the Ministry of Finance to the tax authorities . They are supplemented by the income tax information. The income tax guidelines are not a tax law , but are intended to ensure that the income tax law is applied and interpreted uniformly by the tax offices . The purpose is to simplify administration, to take into account BFH rulings and changes in the law in administrative practice, and to ensure equal treatment of income taxpayers .
The instructions may by a federal body (the BMF) to institutions of the country are directed (the tax) because this of Art. 108 para. 7 of the Basic Law is expressly permitted.
The current income tax guidelines were published as Article 1 of the General Administrative Regulation for the Application of Income Tax Law (Income Tax Guidelines 2005 - EStR 2005) in the BStBl. I published special issue 1/2005. In the following years, individual sections of the income tax guidelines were changed, most recently on December 18, 2008 (BStBl. I p. 1017). This consolidated version, which contains all changes up to and including 2008, is known as the 2008 Income Tax Directive (EStR 2008) .
The structure of the income tax guidelines has been based on the structure of the Income Tax Act (EStG) since 2005 . An individual guideline is abbreviated as follows: After the letter R comes the number of the paragraph of the Income Tax Act to which this guideline relates; then there is a period and finally, if there is more than one guideline for this paragraph, a sequential number. Example: R 34b.4 refers to the fourth guideline to § 34b EStG.
Current status
General administrative regulation for the amendment of the income tax guidelines 2008 (income tax amendment guidelines 2012 - EStÄR 2012). The EStÄR 2012 were published in the Federal Tax Gazette on March 28, 2013.
