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The (relatively) overwhelming tax code counts with multiple changes

28.03.2019

With today's date, the Federal Social Court (file reference: B 10 EG 8/17 R), which tax code must be taken into account when determining the notional parental allowance net, if the tax code has been changed more than once in the assessment period.

Admittedly, this issue does not affect the majority of the applicants, but the Effect of the decision, if one is concerned, not to despise.

In principle, § 2c (3),first sentence,of the BEEG states that applicants must comply with non-self-employed income the income tax bracket for the notional parental allowance net allowance Determination to be applied in the last month of the assessment period the salary report has been reported.

The first exception to this is described in the second sentence of § 2c (3) BEEG: If the wage tax bracket has changed during the assessment period, then it applies the tax code that predominantly was authoritative.

Example: Design period = January to December 2018. In January to April, the Applicant the wage tax class 4, from May to December 2018 however the Income tax bracket 3. According to § 2c para. 3 sentence 2 BEEG is for the determination of the fictitious Parental allowance net now the wage tax class 3 significantly, because they are predominantly in Assessment period (4 months tax class 4 and 8 Months tax code 3).

So far, there has been a regulatory loophole in the law that has now filled the Federal Social Court: Namely, which payroll tax is to be considered, if it is more than just one Change in the assessment period came.

In the case of dispute, the applicant's assessment period covered the calendar months December 2014 to November 2015. During this period, the following tax class became theirs Salary statements are based on:

December 2014 to May 2015 (= 6 months): Tax code 1
June 2015 and July 2015 (= 2 months): Tax code 4
August 2015 to November 2015 (= 4 months): Tax code 3

The mother requested that due to the regulation gap with several changes, the one Tax code that prevailed in the last calendar month, therefore tax code 3. The judges of the Federal Social Court did not grant this request and justified this as follows: "In a repeated change of tax code outweighs the tax code, which has been in effect for more months than any other tax code (relative consideration). The arranged in the interest of administrative simplification Use of the pay data in the last month of the income assessment period Thus, a necessary correction in cases where the recourse to these data the economic conditions of the parental allowance beneficiary in the assessment period distorted represents. "

In the case of an even distribution (6 months to 6 months), by the way, the Payroll tax included in the last month of the assessment period.

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