Why Act 370 and 35A are being removed

I. Tax liability

§  1Tax liability
§ 1a 

II. Income

1. Factual requirements
for taxation

§  2Scope of taxation, definitions
§ 2aNegative income related to third countries

2. Tax-free income

§  3 
§ 3aRenovation income
§ 3bTax exemption from surcharges for Sunday, public holiday or night work
§ 3cProportional deductions

3. Profit

§  4Profit concept in general
§ 4aProfit determination period, financial year
§ 4bDirect insurance
§ 4cContributions to pension funds
§ 4dContributions to relief funds
§ 4eContributions to pension funds
§ 4fAssumption of obligations, assumption of debt and assumption of fulfillment
§ 4gCreation of a compensation item in the event of a withdrawal in accordance with Section 4 (1) sentence 3
§ 4hDeduction of operating expenses for interest expenses (interest barrier)
§ 4iDeduction for special business expenses for transactions with a foreign element
§ 4jExpenses for the transfer of rights
§  5Profit from merchants and certain other traders
§ 5aDetermination of profits for merchant ships in international traffic
§ 5bElectronic transmission of balance sheets and profit and loss accounts
§  6rating
§ 6aPension provision
§ 6bTransfer of hidden reserves when selling certain assets
§ 6cTransfer of hidden reserves when selling certain fixed assets when determining the profit according to § 4 paragraph 3 or according to average rates
§ 6dEuro conversion reserve
§ 6eFund establishment costs as acquisition costs
§  7Depreciation for wear and tear or degradation
§ 7aCommon rules for increased deductions and special depreciation
§ 7bSpecial depreciation for new rental apartments
§ 7c(conditionally in force in the future)
§ 7d(dropped out)
§ 7e(dropped out)
§ 7f(dropped out)
§ 7gInvestment deductions and special depreciation for the promotion of small and medium-sized businesses
§ 7hIncreased settlements in buildings in redevelopment areas and urban development areas
§ 7iIncreased depreciation in the case of architectural monuments
§ 7k(dropped out)

4. Excess of
Income from income-related expenses

§  8revenue
§  9Advertising expenses
§ 9aLump sums for advertising expenses

4a. Sales tax law
Input tax deduction

5. Special editions

§ 10 
§ 10aAdditional retirement provision
§ 10bTax-privileged purposes
§ 10cSpecial expenses lump sum
§ 10dLoss deduction
§ 10eTax relief for the apartment in your own house used for your own residential purposes
§ 10fTax relief for monuments and buildings used for own residential purposes in redevelopment areas and urban development areas
§ 10gTax relief for cultural assets that are worthy of protection and that are neither used to generate income nor for personal residential purposes
§ 10h(dropped out)
§ 10i(dropped out)

6. Collection and spending

§ 11 
§ 11aSpecial treatment of maintenance costs for buildings in redevelopment areas and urban development areas
§ 11bSpecial treatment of maintenance expenses for architectural monuments

7. Non-deductible expenses

8. The individual types of income

a) Agriculture and forestry
(Section 2 (1) sentence 1 number 1)

§ 13Income from agriculture and forestry
§ 13aDetermination of the profit from agriculture and forestry according to average rates
§ 14Sale of the company
§ 14aDiscounts on the sale of certain agricultural and forestry operations

b) Business enterprise
(Section 2 (1) sentence 1 number 2)

§ 15Business income
§ 15aLimited Liability Losses
§ 15bLosses related to tax deferral models
§ 16Sale of the company
§ 17Sale of shares in corporations

c) Independent work
(Section 2 (1) sentence 1 number 3)

d) Employment
(Section 2 (1) sentence 1 number 4)

e) capital assets
(Section 2 (1) sentence 1 number 5)

f) Renting and leasing
(Section 2 (1) sentence 1 number 6)

g) Other income
(Section 2 (1) sentence 1 number 7)

§ 22Types of other income
§ 22aPension receipt notifications to the central office
§ 23Private sales

h) Common rules

§ 24 
§ 24aRetirement benefit
§ 24bRelief amount for single parents

III. Disposition

§ 25Assessment period, tax declaration obligation
§ 26Assessment of spouses
§ 26aIndividual assessment of spouses
§ 26bJoint assessment of spouses
§ 27(dropped out)
§ 28Taxation with continued community of property
§§ 29
and 30

(dropped out)

IV. Tariff

§ 31Family benefit equalization
§ 32Children, allowances for children
§ 32aIncome tax rate
§ 32bProgression reservation
§ 32cTariff reduction for income from agriculture and forestry
§ 32dSeparate tax rate for income from capital assets
§ 33Exceptional costs
§ 33aExtraordinary burden in special cases
Section 33bLump sums for people with disabilities, survivors and carers
§ 34Extraordinary income
§ 34aFavoring the profits not withdrawn
§ 34bTax rates for income from extraordinary wood use

V. Tax Reductions

1. Tax reduction
in the case of foreign income

§ 34c 
§ 34dForeign income

2. Tax reduction
for income from agriculture and forestry

2a. Tax reduction
for taxpayers with children
Use of higher deductions for residential buildings or tax breaks for owner-occupied residential property

2 B. Tax reduction
for gifts to
political parties and independent ones
Voter associations

3. Tax reduction
for income from business operations

4. Tax reduction
for expenses for household-related
Employment relationships and for
the use of household-related
Services

§ 35aTax reduction on expenses for household-related employment relationships, household-related services and craftsmen's services

5. Tax reduction
when burdened with inheritance tax

§ 35bTax reduction when debiting inheritance tax

6. Tax reduction for
energetic measures at zu
own residential buildings

§ 35cTax reduction for energetic measures in buildings used for own residential purposes

VI. Tax collection

1. Collection of income tax

§ 36Accrual and repayment of income tax
§ 36aRestriction of the creditability of capital gains tax
§ 37Income tax prepayment
§ 37aFlat rate income tax by third parties
Section 37bFlat rate income tax for benefits in kind

2. Tax deduction
from wages (income tax)

§ 38Collection of wage tax
§ 38aWage tax amount
§ 38bIncome tax brackets, number of child allowances
§ 39Income tax deduction feature
§ 39aAllowance and additional amount
§ 39bWithholding income tax
Section 39cWithholding of wage tax without wage tax deduction features
Section 39d(dropped out)
Section 39eProcedure for creating and using electronic wage tax deduction features
Section 39fFactor method instead of tax class combination III / V
§ 40Flat rate wage tax in special cases
§ 40aFlat rate wage tax for part-time and marginal employees
§ 40bFlat-rate wage tax for certain future security benefits
§ 41Obligations to record when deducting income tax
§ 41aRegistration and payment of wage tax
§ 41bCompletion of the wage tax deduction
§ 41cChange in the wage tax deduction
§§ 42
and 42a

(dropped out)
§ 42bAnnual wage tax adjustment by the employer
§ 42c(dropped out)
§ 42dLiability of the employer and liability in the event of temporary employment
§ 42eCall information
§ 42fExternal wage tax audit
§ 42gIncome tax review

3. Tax deduction
from capital gains (capital gains tax)

§ 43Investment income with tax deduction
§ 43aAssessment of capital gains tax
§ 43bAssessment of capital gains tax for certain companies
§ 44Payment of capital gains tax
§ 44aRefraining from tax deduction
§ 44bRefund of capital gains tax
§ 45Exclusion of the refund of capital gains tax
§ 45aRegistration and certification of capital gains tax
§ 45b(dropped out)
§ 45c(dropped out)
§ 45dNotifications to the Federal Central Tax Office
§ 45eAuthorization for Interest Information Ordinance

4. Assessment of taxpayers
with tax-deductible income

§ 46Assessment when receiving income from employment
§ 47(dropped out)

VII. Tax deduction for construction work

§ 48Tax deduction
§ 48aProcedure
§ 48bCertificate of exemption
§ 48cCrediting
§ 48dParticularities in the case of double taxation agreements

VIII. Taxation of limited taxpayers

§ 49Limited taxable income
§ 50Special provisions for persons with limited tax liability
Section 50aTax deduction for persons with limited tax liability

IX. Other regulations,
Fine, authorization and final regulations

Section 50bRight of examination
Section 50c(dropped out)
Section 50dSpecial features in the case of double taxation agreements and Sections 43b and 50g
Section 50eFine regulations; Failure to prosecute tax crimes for marginal part-time employment in private households
Section 50fFine regulations
Section 50gRelief from tax deduction for payments of interest and license fees between affiliated companies of different member states of the European Union
§ 50hConfirmation for the purpose of relieving withholding taxes in another member state of the European Union or the Swiss Confederation
Section 50iTaxation of certain types of income and application of double taxation treaties
§ 50jDenial of relief from capital gains taxes in certain cases
§ 51Empowerments
§ 51aDetermination and collection of surcharge taxes
§ 52Instructions for use
§ 52a(dropped out)
Section 52b(dropped out)
§ 53(dropped out)
§ 54(dropped out)
§ 55Final provisions (special provisions for the determination of profits according to § 4 or according to average rates for land purchased before July 1, 1970)
§ 56Special provisions for taxpayers in the area referred to in Article 3 of the Unification Treaty
§ 57Special application rules on the occasion of the establishment of the unity of Germany
§ 58Further application of legal provisions that applied before the unification of Germany in the area named in Article 3 of the Unification Treaty
§§ 59
to 61

(dropped out)

X. Child benefit

§ 62Beneficiaries
§ 63children
§ 64Several claims coincide
§ 65Other benefits for children
§ 66Amount of child benefit, payment period
§ 67Request
§ 68Special duties to cooperate and disclosure authority
§ 69Data transfer to the family benefits office
§ 70Determination and payment of child benefit
§ 71Provisional suspension of child benefit payments
§ 72Determination and payment of child benefit to members of the public service
§ 73(dropped out)
§ 74Payment of child benefit in special cases
§ 75On Bill
§ 76Garnishment
Section 76a(dropped out)
§ 77Reimbursement of costs in the preliminary proceedings
§ 78Transitional arrangements

XI. Retirement allowance

§ 79Beneficiaries
§ 80providers
§ 81Central office
§ 81aCompetent authority
§ 82Pension contributions
§ 83Retirement allowance
§ 84Basic allowance
§ 85Child allowance
§ 86Minimum personal contribution
§ 87Meeting of several contracts
§ 88Creation of entitlement to allowance
§ 89Request
§ 90Procedure
§ 91Data collection and data comparison
§ 92Certificate
§ 92aUse for a self-used apartment
§ 92bProcedure when used for an apartment used by the user
§ 93Harmful use
§ 94Procedure in the event of harmful use
§ 95Special cases of repayment
§ 96Application of the tax code, general regulations
§ 97Transferability
§ 98Legal process
§ 99authorization

XII. Funding amount for company pension scheme

§ 100Funding amount for company pension scheme

XIII. Mobility bonus

§ 101Assessment basis and amount of the mobility allowance
§ 102Eligibility
§ 103Creation of the mobility bonus
§ 104Application for the mobility grant
§ 105Determination and payment of the mobility allowance
§ 106Income tax treatment of the mobility bonus
§ 107Application of the tax code
§ 108Application of penal and fines regulations of the tax code
§ 109Authorization to issue ordinances

XIV. Special provisions
to cope with the corona pandemic

§ 110Adjustment of advance payments for the 2019 assessment period
§ 111Provisional loss carryforward for 2020 and 2021
Attachment 1(on Section 4d Paragraph 1) Table for calculating the reserve capital for lifelong benefits from support funds
Appendix 1a(on § 13a) Determination of the profit from agriculture and forestry according to average rates
Annex 2(on § 43b) Companies within the meaning of Directive 90/435 / EEC
Annex 3(to § 50g)