Field help:
(2023)
Have you incurred long-term financial burdens that were taken into account as part of the separate and uniform determination?
If you have incurred long-term financial burdens (dauernde Lasten) that were taken into account as part of the separate and uniform determination (gesonderte und einheitliche Feststellung), you can enter them here.
Long-term financial burdens are regular monthly payments that can be adjusted in an amount at any time if the economic circumstances of the contracting parties change. The amount of the payment may, for example, be based on the profit of the transferred enterprise.
The main case of an application for a transfer of assets by way of anticipated succession. In this case, parents usually transfer assets (e.g. company shares) to their children during their lifetime. In return, the children undertake to pay a monthly pension to the parents for life.
What is a separate and uniform declaration of determination (gesonderte und einheitliche Feststellungserklärung)?
The separate and uniform declaration of determination must be prepared if income is jointly earned by several persons. This is the case, for example, with a joint ownership of land, joint heirship or with the legal form of a partnership.
The declaration is called in the efficient official German "Erklärung zur gesonderten und einheitlichen Feststellung von Grundlagen für die Einkommensbesteuerung" (Declaration on the separate and uniform determination of bases for income taxation).
