Trade tax implementation regulation
| Basic data | |
|---|---|
| Title: | Trade tax implementation regulation |
| Abbreviation: | GewStDV |
| Type: | Federal Ordinance |
| Scope: | Federal Republic of Germany |
| Issued on the basis of: | § 35c GewStG |
| Legal matter: | Tax law |
| References : | 611-5-1 |
| Original version from: | March 24, 1956 ( Federal Law Gazette I p. 152 ) |
| Entry into force on: | March 28, 1956 |
| New announcement from: | October 15, 2002 ( BGBl. I p. 4180 ) |
| Last change by: |
Art. 3 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. | |
With the Trade Tax Implementation Ordinance (GewStDV), some norms of the Trade Tax Act (GewStG) are specified in terms of tax law .
Authorization to issue ordinances
The authorization for the GewStDV is in § 35c GewStG. This takes up the need for approval by the Federal Council anchored in Article 80, Paragraph 2 of the Basic Law . In the case of the GewStDV, this is explained by Article 108 (2) of the Basic Law, according to which the administration of the trade tax as real tax is incumbent on the state finance authorities , regardless of the fact that the federal states have transferred this power to the municipalities under Article 108 (4) of the Basic Law .
Trade tax implementation regulation and trade tax guidelines
As with all tax law implementing ordinances , the provisions of the GewStDV are binding for everyone involved in the taxation process, i.e. above all for tax authorities and taxpayers . The GewStDV is to be distinguished from the trade tax guidelines 2009 (GewStR 2009) of April 28, 2010 ( BStBl. I special number 1/2010 p. 2), which represent a general administrative regulation for the application of trade tax law authorized by Art. 108 (7) GG .
content
The GewStDV is currently making specifications for the following provisions of the GewStG:
- § 2 GewStG (tax subject) - §§ 1–8 GewStDV
- § 3 GewStG (exemptions) - §§ 12a, 13 GewStDV
- § 4 GewStG (municipality with lifting rights) - § 15 GewStDV
- §§ 7–9 GewStG (trade income) - § 16 GewStDV
- § 8 GewStG (additions) - § 19 GewStDV
- § 9 GewStG (reductions) - § 20 GewStDV
- § 11 GewStG (tax base number and tax base amount) - § 22 GewStDV
- § 14a GewStG (tax declaration obligation) - § 25 GewStDV
- § 19 GewStG (advance payments) - §§ 29, 30 GewStDV
- § 34 GewStG (small amounts) - § 34 GewStDV
- § 35a GewStG (trade tax for travel businesses) - § 35 GewStDV
