Opinion of the Federal Council

    Draft Law on the prevention of sales tax losses on trade in goods on the Internet and to change further tax regulations

    At its 970th meeting on 21 September 2018, the Federal Council decided on the bill in accordance with Article 76 (2) of the Basic Law, as follows To comment:
    Complete article as PDF (298 KB)

    1. On Article 1, point 01 - new - and point 1a - new - (§ 6b (2a), 4th sentence) - new - and sentence 5 - new -, § 52 (14) sentence 3 - new - EStG)
    Article 1 is to be amended as follows:
    (a) Point 1 must be preceded by the following point 01: "01. The following sentences are added to § 6b (2a):
    "If proof of an acquisition mentioned in sentence 1 is omitted or production by the applicant, are for the duration of deferred payment granted by installment payments corresponding application of Section 234 of the Tax Code rise. Below the acquisition or production costs the acquired or manufactured assets the profit within the meaning of paragraph 2, sentence 4 shall apply with the proviso that the Interest only be levied on the difference. In the Interest calculation is to assume that the difference proportionate to all annual rates. "


    (b) After point 1, the following point 1a shall be inserted: "1a. The following sentence is added to § 52 (14):
    "Section 6b (2a) as amended by Article ... of the Law of ... (BStBl. I p...) Is the first time for capital gains applicable in the assessment period 2018. ""
    Reason:
    Paragraph 6b (2a) of the EStG does not yet contain any sanction for cases in which there is no or only a partial reinvestment of the capital gain comes. However, there is an urgent need for such sanctions introduce. For in the literature is already shown how the missing Sanction can be used for purposes of tax optimization (see NWB 2018, page 1668 - 1676). In the consistent endeavor to abuse and unwanted tax forms too § 6b (2a) EStG is supplemented by an interest calculation.


    2. Re Article 2 (2) (a) (§ 6 (1) (4), second and third sentences) EStG)
    The Federal Council welcomes in principle the promotion of electric vehicles the company car taxation, through which a stronger market penetration of Electric vehicles, thereby contributing to the reduction of CO2 emissions. Emissions and air pollutants as well as decarbonization in the Road traffic can be achieved.


    3. However, the Bundesrat is aware of the proposed amendment to the Company car tax critical that of the years 2019 to 2022 estimated tax revenue of € 1.97 billion Most of 1.07 billion euros to countries and municipalities should account. The Federal Council therefore calls for tax revenue for countries and countries Significantly lower communities.


    4. On Article 2 (2) (§ 6 (1) (4) EStG)
    a) In accordance with the identical decrees of the highest tax authorities of the Countries of 23 November 2012 (BStBl. I, page 1224) for tax Treatment of the supply of (electric) bicycles are the e-bikes apply to motor vehicle regulations. For pedelecs However, separate regulations apply. The Federal Council therefore admits It should be borne in mind, however, that although e-bikes (as Car) are included in the benefit, however pedelecs and Bicycles are not covered by the favoritism.
    b) In this context, the Federal Council points out that a different treatment of pedelecs and bicycles not justified. By extension of the planned Tax advantage for electric and hybrid electric vehicles on pedelecs and Bicycles would increase the economic attractiveness for a company Mobility management among employers and employers Increase workers. The change from the car on the pedelec or bike could be especially in the metropolitan areas and their peripheral areas to a relief of traffic and to a Reduce exhaust and particulate matter pollution.


    5. Therefore, the countries intend, as part of a supplement to the above Decrees for pedelecs and bicycles also only half of the List price to set. The Federal Council calls on the Federal Government in this In addition, agreeing to such a supplement To give.


    6. Re Article 3 (1) (a) - new (§ 3 (15) EStG), Number 1a - new - (§ 9 (1) sentence 3 point 4 sentence 7 - new - Income Tax Act) *
    Article 3 is to be amended as follows:
    a) Number 1 is as follows:
    "1. § 3 is changed as follows:
    a) Point 15 is worded as follows:
    . "15 1support from the employer, in addition to the anyway owed wages to the expenses of the Employee for journeys with public Public transport between the apartment and first place of employment and in accordance with § 9 (1) sentence 3 Number 4a sentence 3 as well as for public transport Passenger traffic. 2The same applies to the free or discounted use of public Public transport for journeys between Apartment and first place of work and according to § 9 paragraph 1 Sentence 3 (4a) sentence 3 and public transport Local passenger transport, due to the worker his employment in addition to anyway can claim the wages owed. "

    b) Point 34 is worded as follows: . "34 ... continue as government draft ... "
    (b) After point 1, the following point 1a shall be inserted:
    "1a. The following sentence is added to § 9 (1) sentence 3 (4): "According to § 3 point 15 tax-free subsidies and benefits in kind do not reduce the deductible amount according to sentence 2; Section 3c (1) not to be used. ""

    7. Re Article 3 (1) (a) - new - and b - new - (§ 3 (26) Sentence 1 and no. 26a sentence 1 EStG) *
    In Article 3, point 1 is to be worded as follows:
    "1. § 3 is changed as follows:
    (a) in the first sentence of point 26, the words' 2 400 euro 'shall be replaced by the words' "3 000 euros" replaced.
    (b) in the first sentence of point 26a, the words "720 Euro" are replaced by the words " "840 Euro" replaced.


    8. Re Article 3 (1a) - new - and point 7 (a0) - new - (§ 6 (2) sentence 1 and (2a), § 52 (12) sentence 4 - new sentence 7 and 8) - new - EStG)
    Article 3 is to be amended as follows:
    (a) After point 1, the following point 1a shall be inserted:
    "1a. § 6 is changed as follows:
    (a) in the first sentence of paragraph 2, the words '800 euro' shall be replaced by Replaced "1000 Euro".

    b) Paragraph 2a is repealed. "

    (b) in point 7, point (a) is to be preceded by the following: (a0) "A0) Paragraph 12 is amended as follows:
    aa) After sentence 3 the following sentence is inserted:
    "§ 6 (2) as amended by Article 3 of the Law of ... (BGBl. I S. ...) [insert: Date of production and Reference of the present amendment law] is the first time to apply to assets which, according to the December 31, 2018 purchased, manufactured or in the Business assets are invested. "

    bb) After sentence 6, the following sentences are added: "§ 6 (2a) as amended by Article 1 of the Law of 27 June 2017 (BGBl. I P. 2074) is the last time Assets to be used before 1 January 2019 purchased, manufactured or in the business assets have been inserted. For collective items that are sent on 31 December 2018, paragraph 2a is in the on 31 December 2018 apply. "


    9. Articles 3 (3) (a) and 6 (a) Double letter bb (§ 34d point 4 letter b double letter bb and § 49 (1) (2) (e), double letter cc EStG)
    Article 3 is to be amended as follows:
    (a) In point 3 (a), in § 34d (4) (b) Double letter bb to delete the following words:
    "For the determination of this quota are the active assets of the Business assets at book value at this time would have been to lay down, "

    (b) In point 6 (a) (bb), the second sentence of Article 49 (1) Point 2 (e), double letter cc, delete the following words: "For the determination of this quota are the active assets of the Business assets at book value at this time had to assume "


    0. Re Article 3 (6) (b) (§ 49 (1) (2) (f)) Sentence 3 EStG)
    In Article 3 (6) (b), point (2) of Section 49 (1) applies Point (f), third sentence, after the words "change in value of economic goods "and the elimination of burdens".


    . 11 Re Article 6 (1) (§ 14 (2), fourth sentence - new - KStG) In Article 6 (1), the following sentence shall be added to § 14 (2):
    "Is an own company within the meaning of § 8 paragraph 7 sentence 1 number 2 sentence 2 May be used to determine the share of the profit according to sentence 2 to the gain of one or more activities within the meaning of § 8 (9) be turned off. "


    12th To Article 7 point 1 (§ 15 KStG)
    The federal government is asked to check if the proper involvement the investment income of organ companies in the classification of income tax group (gross method of investment income) Reference to further legal exemptions under the Investment tax law required.


    13. To the corporate tax law u>
    The Bundesrat asks to examine in the further legislative procedure whether the Construction and leasing of municipal broadband networks in the form of Laying of conduits and the installation of fiber optic cables together with required additional technical equipment and subsequent leasing the entire passive network infrastructure to a private network operator as well the operation of a communal broadband network according to applicable law legally secure and EU state aid in the so-called tax cross-link can be included. If this is not the case, the Federal Council, the Federal Government, by an amendment of § 8 paragraph 7 Sentence 2 KStG and an amendment to § 4 (3) KStG or § 4 (6) To ensure KStG.


    14. Re Article 8 (1) (b) - new - (§ 3 (24) GewStG)
    Article 8 (1) is worded as follows:
    "1. § 3 is changed as follows:
    (a) In point 20 (c) (continue as draft government).

    (b) in paragraph 24, the words' equity investment company for the middle-class economy of Bavaria mbH "by the words "BayBG Bayerische Beteiligungsgesellschaft mbH" replaced. "


    15th Re Article 8 (1) (b) - new - and point 2 (§ 3 (24) and § 36 (2) sentence 3 - new - and sentence 4 - new - GewStG)
    Article 8 is to be amended as follows:
    a) Number 1 is as follows:
    "1. § 3 is changed as follows:
    (a) In point 20 (c) ... (continue as Government draft).
    (b) in paragraph 24, after the words' equity participation society for the middle-class economy of Bavaria mbH, "the Words "BTG Beteiligungsgesellschaft Hamburg mbH," inserted. "

    b) Number 2 is as follows:
    "2. In § 36 (2), the following sentence is added after sentence 2: "§ 3 point 20 letter c (continue as government bill). § 3 point 24 in the version of the article ... of the law of ... (BGBl. I S. ...) [insert: Date of production and reference of the present amendment law] is the first time for the The survey period 2019. "


    16. Re Article 8a - new - and table of contents (§ 19a (5), second sentence, § 28 (1) Sentence 6 and paragraph 3 sentence 5 and sentence 6 - new - as well as § 37 paragraph 16 ErbStG)
    a) The table of contents should be changed as follows:
    After the indication "Article 8 change of the trade tax law" is insert the following information:
    "Article 8a Modification of inheritance tax and gift tax Act ".
    (b) After Article 8, the following Article 8a is inserted:
    Article 8a
    Amendment to the Inheritance Tax and Gift Tax Act

    The inheritance tax and gift tax law in the version of Announcement of 27.02.1997 (BGBl. I P. 378), the last by Article 6 of the law of 18.07.2017 (BGBl I p. 2730) has been changed is is changed as follows:
    1. In § 19a (5) sentence 2, after the statement "§ 13a (10)" the words "and of § 28a (1)" are inserted.
    2. § 28 is amended as follows:
    a) In the first sentence of paragraph 1, the words "when applying the sentence 3 "replaced by" using sentence 5 " b) Paragraph 3 is amended as follows:
    aa) sentence 5 is worded as follows:
    "§§ 234 and 238 of the Tax Code are to be applied; In case of death, this deferral takes place without interest. "

    bb) Nach Satz 5 wird folgender Satz angefügt: „§ 222 der Abgabenordnung bleibt unberührt.“

    3. Dem § 37 wird folgender Absatz 16 angefügt:
    „(16) Die §§ 19a und 28 in der Fassung des Artikels 15a des Gesetzes vom ... (BGBl. I S. ...) [einsetzen: Ausfertigungsdatum und Fundstelle des vorliegenden Änderungsgesetzes] finden auf Erwerbe Anwendung, für die die Steuer nach dem ... [einsetzen: Ausfertigungsdatum des vorliegenden Änderungsgesetzes] entsteht.“


    17. Re Article 8a - new - (§ 28a (4) sentence 1 point 3 sentence 3 and point 4 to 6 - new - and paragraph 6 sentence 2 - new - as well as § 37 paragraph 16 ErbStG)
    The new article 8a is to be changed as follows:
    (a) After point 2, the following point 2a shall be inserted:
    "2a. § 28a is changed as follows:
    a) Paragraph 4 sentence 1 is amended as follows:
    aa) In point 3 sentence 3, the point at the end is replaced by Semicolon replaced.

    bb) The following points 4 to 6 are added:
    "4. the acquisition or parts of the acquisition or the in 3 or 2 (2) Assets or parts of that property Declarations of Appraisal within the meaning of Section 151 (1) Sentence 1 of the Assessment Act or § 13b Paragraph 10 sentence 1 be changed or for the first time and the values determined by the Deviating from the underlying values. The same applies in the event of the termination of an assessment decision. The purchaser can resubmit an application after paragraph 1;

    5. The tax assessment underlying the decree changed and based on the decree deviated values. The buyer can re-submit an application under paragraph 1;
    6. the decree pursuant to paragraph 1 sentence 2 or 3 whole or partially no longer be used can. The acquirer may request again Paragraph 1. "

    (b) in paragraph 6, the words "2 and 3" shall be replaced by Specification "Numbers 2, 3 and 6" replaced and the following sentence added:
    "In the cases of paragraph 4 sentence 1 numbers 4 and 5 ends the Limitation period not before the expiration of the second Year after notification of the notice of assessment or the Tax assessment. "
    (b) In point 3, in § 37 (16), the words '§§ 19a and 28' are replaced by To replace "§§ 19a, 28 and 28a". "


    18. Re Article 8b - new - and table of contents (§ 22 (1) sentence 6 point 6 and Paragraph 2 sentence 6 UmwStG)
    Article 16, paragraph 3 (entry into force)
    a) The table of contents should be changed as follows:
    According to the new statement "Article 8a Change of inheritance tax and Gift Tax Act "insert the following information:
    "8b Amendment of the Transformation Tax Act".
    b) After the new Article 8a, add the following Article 8b:
    "Article 8b
    Amendment of the Transformation Tax Act


    Section 22 of the Transformation Tax Act in the version of the notice of 7 December 2006 (BGBl. I P. 2782, 2791), most recently by Article 6 of the Law of 2 November 2015 (BGBl. I p. 1834) is is changed as follows:
    1. The following sentence is added to the first sentence of paragraph 1 (6): "This applies in the cases of § 1 (4) sentence 1 point 1 and Point 2 (a) only if the conditions are met a transfer of residence, habitual residence, residence Seat or management are no longer satisfied. "
    2. In paragraph 2 sentence 6, the dot is replaced by a semicolon at the end and the following sentence is added:
    "This applies in the cases of § 1 (4) sentence 1 point 1 and Point 2 (a) only if the conditions are met a transfer of residence, habitual residence, residence Seat or management are no longer satisfied. "
    (c) In Article 16 (3), the words "7," indicate "8a," insert.


    19. To Article 9 (Sales Tax Act)
    The Federal Council notes that for some time now there has been more evidence of VAT evasion in trade in goods via the Internet at Use of electronic marketplaces, which evidently in particular trade in goods from third countries. According to estimates This causes tax losses in the three-digit million range. to Restoration of fair taxation, in order to preserve the competitive ability of taxworthy companies and to ensure the VAT revenue of the state exists from the point of view of the Federal Council urgent need for action. The Federal Council welcomes this background emphatically the adaptation provided for in the present Bill of the turnover tax law, with the sales tax losses when trading with Goods on electronic marketplaces on the Internet should be prevented. He Recalls that the drafting of a corresponding legal Regulation at the initiative of and with significant involvement of the countries.


    20th Re Article 9 (7) and 8 (§ 22f (1), first sentence, second sentence, first sentence) and 2 and paragraph 3 sentence 1 and § 25e paragraph 3 sentence 1 UStG)
    Article 9 is to be amended as follows:
    a) In point 7, § 22f is to be amended as follows:
    aa) In paragraph 1 sentence 1, the words "the following documents must be kept" replace with the words "record the following".

    bb) Paragraph 2 is amended as follows:
    aaa) In sentence 1 the words "shall apply paragraph 1 sentence 1 number 1, 4 and 5 according to "by the words" apply the Record-keeping obligations according to paragraph 1 sentence 1 number 1, 4 and 5 ".
    bbb) In sentence 2, the words "the documents must be the Date of birth contains "by the words" is that Record Birth Date "to replace.

    (cc) In the first sentence of paragraph 3, the words "the documents referred to in paragraphs 1 and Paragraph 2 "by the words" provided by him in accordance with paragraphs 1 and 2 to replace the data to be recorded.

    b) In point 8, in § 25e (3) sentence 1, the word "requirements" is used replace the word "record obligation".


    21st To Article 9 point 7 (§ 22f UStG)
    The Federal Council asks for further legislative procedure Bear in mind that the procedural rules apply to those issued by the competent tax office certificates, the condition for the exemption from liability an operator of an electronic marketplace, are practical be designed. The previously provided certificate in paper form at any rate, to foreign supplying companies to considerable cause practical problems. These can come with the creation of a Online procedure in the interests of all concerned - supplying companies, Operator of an electronic marketplace and tax administration - be avoided.


    22. Re Article 9 points 7 and 8 (§ 22f (1) sentence 6 UStG)
    The Federal Council calls on the Federal Government to approve the provisions of § 22f (1) sentence 6 UStG provided electronic query possibility for operators of Electronic marketplaces on the existence of a certificate of tax registration of the supplying entrepreneur as soon as possible to set up.


    23rd Re Article 9 point 7 (§ 22f (1) sentence 7 UStG)
    The Bundesrat asks to examine in the further legislative procedure whether the statutory consent for the further processing of personal data related data of the supplying entrepreneur to the operator (s) electronic marketplaces pursuant to § 22f (1) sentence 7 UStG by a legal obligation for the forwarding of the data by the Federal Central Tax Office (BZSt) to replace the marketplace operators.


    24. On Article 9 (8) (§ 25e (4), fifth sentence, fifth sentence - new - and sentence 6 - new - UStG)
    In Article 9 (8), the following sentences shall be added to § 25e (4): "The liability under paragraph 1 remains in the cases of paragraph 2 sentence 2 and of Paragraph 3 sentence 2 unaffected. In the cases of paragraph 3 sentence 1, in which the Operator § 22f paragraph 2 is not met, the liability under paragraph 1 remains unaffected. "


    25th Amending the Tax Code
    The Bundesrat asks to consider in the further legislative procedure how a tax differential treatment of organizational benefits of non-profit Sports associations are legally secure against non-profit sports clubs and can be accurately removed (eg by an appropriate supplement of § 67a of the Tax Code).


    26th Re Article 13 (3a) - new - (§ 51 (5) second sentence - new - InvStG)
    In Article 13, the following point 3a shall be inserted after point 3:
    "3a. The following sentence is added to § 51 (5):
    "An amended declaration of determination shall be deemed to be an application for Modification."


    27th Re Article 13 (4) (d) - new (§ 56 (6), 4th and 5th sentences) InvStG)
    In Article 13, the following is added after point 4 (c): "(D) in paragraph 6, points 4 and 5 are deleted."


    28th Re Article 15a - new - and table of contents (Article 6 (2) Law on harmful tax practices related to rights transfers)
    a) The table of contents should be changed as follows:
    According to the statement "Article 15 Further amendment of the pension Contract Certification Act ", the following information is to be inserted: "Article 15a amendment of the law on harmful tax practices in Relationship with rights transfers ".
    (b) After Article 15, the following Article 15a is inserted:
    "Article 15a
    Amendment of the law against harmful tax practices in the context of Rights lease page


    Related to Article 6 of the Law on Malicious Tax Practices with rights of 27 June 2017, BGBl. I p. 2074, is paragraph 2 pick up. "


    29. The law against harmful tax practices related to Rights assignments
    The Federal Council asks to consider whether a legal basis for taxation cases of debt restructuring can be created in which the debt relief until 8 February 2017 or in which by that date a binding information was given.


    Complete Article as PDF (298 KB)

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