Household Supplementary Act

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In the Federal Republic of Germany, a law accompanying the budget is a law that is introduced together with the annual budget law and the budget and makes planned changes to other laws in the state budget.

Since changes are generally made to several laws, the Household Supplementary Act is an article law . In terms of content, it is mostly about legal measures that serve to consolidate the budget. In some cases, however, economic policy measures to stimulate the economy are also included in a budget accompanying law. So was z. For example, with the 2004 Budget Accompanying Act, a tax rate reduction originally planned for January 1, 2005 was brought forward to January 1, 2004. The changes to other laws, in the example to the Income Tax Act , apply like all other changes to the law until further notice. They are therefore not included in the Budget Act itself, as it only regulates the state's income and expenditure in the respective budget year.

In the 2006 Budget Accompanying Act, the standard rate of sales tax and insurance tax was increased by 3 percentage points each on January 1, 2007 in order to improve the state's revenue structure . The revenue from one percentage point of the sales tax increase supports the reduction of the unemployment insurance contribution rate from 6.5% to 4.2%.

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