Income Tax Implementing Ordinance

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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).

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