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)
