Tax Euro Smoothing Act
| Basic data | |
|---|---|
| Title: | Law for the conversion and smoothing of tax law euro contributions |
| Short title: | Tax Euro Smoothing Act |
| Abbreviation: | StEuglG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax law |
| References : | 611-1-30 |
| Issued on: | December 19, 2000 ( BGBl. I p. 1790 ) |
| Entry into force on: | January 1, 2001 |
| GESTA : | D051 |
| Please note the note on the applicable legal version. | |
The Tax Euro Smoothing Act (StEurglG) is a German federal law through which DM amounts contained in the tax laws were converted to euros.
In 38 articles, the law stipulates the "smooth" conversion of all amounts previously specified in D-Mark. However, the exact exchange rate of 1: 1.95583 was not used, but most amounts were rounded up in favor of the taxpayer .
literature
- Gerhard Haas, Hanns Bacher, Wolfgang Scheuer (eds.): Tax Euro Smoothing Act. Erich Schmidt Verlag, Bielefeld 2001, ISBN 3503057986 .
