Field help:
(2023)
Have you paid someone an annuity that was taken into account as part of the separate and uniform determination?
If you have paid an annuity (Rente) to a person that was considered in the scope of the separate and uniform determination (gesonderte und einheitliche Feststellung), you can enter it here.
Annuities are paid in constant amounts, i.e. a regular monthly payment of a constant amount.
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).
