Household community
The term household community can be found in German tax law , social assistance law and the law of basic security for jobseekers according to SGB II . There are different definitions of the term.
Tax law
In tax law, the household community is defined in Section 24b (2) sentence 2 of the Income Tax Act (EStG) as the common economic activity of persons registered in a (common) household (rebuttable presumption). It is relevant for the granting of the single parent relief amount according to § 24b of the Income Tax Act.
If this rebuttable presumption applies, the tax office automatically assumes a common economy. The presumption of joint economic activity can be refuted by the taxable person, provided that the person does not live in a marriage-like or civil partnership-like community with the other person (exclusion of refutation).
The Federal Fiscal Court decided that a household community does not require management from a single pot (as in social assistance law), but that doing household chores and using household items together is sufficient to establish a household community. A refutation is only possible, especially among relatives, if completely separate households are kept or if participation in the household appears to be excluded for individual reasons, for example in the case of people in need of care.
Social welfare law
In social welfare, the household community is defined in Section 39, Sentence 1, SGB XII as the common economic activity of people living together in a (common) household (rebuttable presumption).
This is relevant for meeting the needs of the applicant (s) and thus the amount of the benefit (here: help with living expenses). If this rebuttable presumption is correct, the office automatically assumes a common economy. This means that the income of the people who live with the applicant (s) is taken into account in this case.
The presumption of joint economic activity can be refuted by the applicant (s).
Right of basic security
In the basic security, the term household community can be found in Section 9 (5) SGB II. However, this is not defined in SGB II (in contrast to the community of needs ). As a result, there is a loophole in the law, which means that neither the basic security provider ( job center ) nor the applicant know whether and when a household community exists or not. This also means that it is not possible to determine when such data collections by the job center are required or permitted.
Section 9 (5) of the Second Book of the Social Code regulates the presumption that those in need of help will receive benefits from relatives or by-laws to secure their livelihood if they live with them in a household. According to the Federal Social Court (BSG) the presumption of § 9 Abs. 5 SGB II occurs, however, when the basic security agency ( job center ) proves that an economic community exists. The burden of proof for the existence of an economic community lies solely with the basic security provider.
Living together and sharing the bathroom, kitchen and common rooms, or buying food, cleaning and sanitary items from a common fund in shared apartments does not constitute an economic community. Support for resolving an acute emergency, e.g. B. is caused by the unwillingness of the basic security provider ( job center ) to pay , did not establish a business community.
Only if there is an economic community to be presented and proven by the authority, the affected relatives or by-laws must disclose their income and financial situation to the authority ( Section 60 (1) SGB II).
Individual evidence
- ↑ CDL Nds .: Relief amount for single parents, § 24b EStG; Application letter ( Memento of May 5, 2005 in the Internet Archive )
- ↑ BFH, June 28, 2012, AZ III R 26/10
- ↑ a b Federal Social Court, judgment of January 27, 2009, B 14 AS 6/08 R
