EStR

English translation: (German) Income Tax Guidelines

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Einkommensteuer-Richtlinien (EStR)
English translation:(German) Income Tax Guidelines
Entered by: Steffen Walter

13:50 Oct 10, 2002
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: EStR
It's some kind of law, just don't know which one. "Bei beweglichen Vermögungsgegenstanden wird die Vereinfachungsregelung gemäß R 44 Abs. 2 EStR in Anspruch genommen."

Thanks,

Joanne
Joanne Parker
Local time: 11:59
Einkommensteuer-Richtlinien
Explanation:
The BMF is a reliable source...
Selected response from:

Klaus Herrmann
Germany
Local time: 12:59
Grading comment
Thanks very much everyone for your help. Sorry for the delay in awarding the points.

Thanks again,

Joanne
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +6Einkommensteuer-Richtlinien
Klaus Herrmann
5 +1nothing to add . . .
Rod Darby (X)
4Einkommensteuerrecht
Karin Walker (X)


  

Answers


26 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Einkommensteuerrecht


Explanation:
income tax legislation

Try a combined google search with "estr" einkommensteuerrecht". If you had "EStG", that would be Einkommensteuergesetz.

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Note added at 2002-10-10 14:20:35 (GMT)
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Joanne - Klaus is right. I got it wrong - in fact, having checked more closely online, the EStR are referred to in the plural, so the \"R\" cannot be \"Recht\". Sorry for being too quick!

Karin Walker (X)
Germany
Local time: 12:59
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 4
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26 mins   confidence: Answerer confidence 5/5 peer agreement (net): +6
Einkommensteuer-Richtlinien


Explanation:
The BMF is a reliable source...


    Reference: http://www.bundesfinanzministerium.de/Aktuelles/Pressemittei...
    Reference: http://www.steuer-sparbuch.de/de/pub/th_mo/bildg/estr2001.cf...
Klaus Herrmann
Germany
Local time: 12:59
Native speaker of: Native in GermanGerman
PRO pts in category: 20
Grading comment
Thanks very much everyone for your help. Sorry for the delay in awarding the points.

Thanks again,

Joanne

Peer comments on this answer (and responses from the answerer)
agree  Karin Walker (X): Thanks for putting me right on this one.
3 mins
  -> Thanks for your confirmation.

agree  Alexander Schleber (X): Yes!
8 mins
  -> Danke ebenfalls

agree  Ron Stelter
1 hr
  -> Thanks

agree  Richard Hall
2 hrs
  -> Thanks

agree  Rod Darby (X)
3 hrs
  -> Thanks, Rod. I'm almost tempted to hide my suggestion in light of your explanation. :)

agree  Jacqueline McKay (X)
4 days
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4 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
nothing to add . . .


Explanation:
to Klaus' perfectly correct answer, except to say that the Einkommensteuerrichtlinien are neither laws (Gesetze) nor implementation ordinances (Durchführungsverordnungen) but in fact instructions from the Bundesministerium für Finanzen to the individual tax offices (Finanzämter), telling them how to interpret the fore-mentioned. These are necessary to insure that the laws are interpreted the same all over Germany, since each 'Land' has its own Oberfinanzdirektion. They contain - by means of citation - all the relevant case law (Rechtssprechung).
Now for R 44 Abs. 2 (used to be called Abschnitt 44 Abs. 2): normally depreciation of assets acquired during the financial year may only be depreciated for the number of months remaining in the year (called 'pro rata temporis'). Assuming the normal German financial year from 1 Jan thru 31 Dec, this would mean that if you bought, say, a computer in November, you could only depreciate it for 2/12 of one year's depreciation installment. R 44 II says that if you buy _movable_ assets in the first half of the year, you get a whole year's depreciation (i.e. up to and including 30 June), whereas if you buy in the second half you get half a year's depreciation, in our example above 6/12 instead of the 2/12 you would expect. Only applies to movables, i.e. not buildings and not immaterials such as software, BTW.
ok, that's all there is to it!
HTH,
Rod


Rod Darby (X)
Ghana
Local time: 11:59
Specializes in field
Native speaker of: English

Peer comments on this answer (and responses from the answerer)
agree  Klaus Herrmann: Quite impressive, I must say.
4 hrs
  -> well, it's what I do for a living - and your answer was perfectly right!
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