Field help:
(2023)
Was the tax relief in accordance with sect. 10f of the Income Tax Act (EStG) determined separately and uniformly?
Shares in the tax relief under section 10f of the Income Tax Act (EStG) are determined separately and uniformly if several people jointly benefit from this tax relief, for example, due to their participation in a partnership. This process ensures that the tax relief is allocated and applied fairly and in accordance with the individual shareholdings.
The "uniform assessment" means that the tax advantages of the benefit are determined and considered together. All tax aspects resulting from this benefit are considered as a whole.
The "separate determination" refers to the individual allocation of tax benefits to the persons involved. Each participant receives their own share of the tax benefit based on their shareholding or share of the joint activity. This individual share is then used for the personal tax calculation.
The reason for this procedure is to ensure that the tax benefits are distributed fairly and in accordance with individual shareholdings and tax laws. This is particularly important when several people jointly benefit from the tax advantages under section 10f of the Income Tax Act (EStG). It ensures that the benefits are distributed fairly and applied correctly.
