Artikel: Об изменениях в законодательстве Германии в 2011 году - Продолжение. №74

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Правовые новости Германии  

В 2011 году начинает действовать большое число новых законоположений. И хотя некоторые граждане благодаря им даже получат определенную пользу денежного характера, зато для других граждан реализация этих нововведений обернется существенными убытками. 

 

Часть I. Социальная сфера и налогообложение

Государственные выплаты и нормативы

Государственная помощь студентам и студенческие стипендии. Задним числом, начиная с 1 октября 2010 года, государственная помощь студентам согласно закону BAFöG (на условиях частичного кредита) повышена в среднем на 13 евро в месяц. С 1555 до 1605 евро повышена максимальная величина общего месячного заработка родителей, при котором ребенок имеет право на получение этой государственной помощи. Положительным новшеством является также выплата этой помощи студентам  в возрасте старше 30 лет, начинающим обучение по программе подготовки магистров. В то же время отменено правило, предусматривающее льготы по возврату кредитной части этой помощи для хорошо успевающих студентов.

Стипендии, непосредственно выплачиваемые из общественных средств (различных благотворительных фондов внутри страны), не подлежат налогообложению. С 2011 года  к освобождаемым от налогообложения станут относиться также и стипендии, выплачиваемые из средств Европейского союза согласно программам содействия подготовки специалистов.

Предельная величина месячного дохода, при котором наемный работник подлежит обязательному социальному страхованию – Beitragsbemessungsgrenze. Этот предел для государственного пенсионного страхования и страхования на случай безработицы в старых федеральных землях остается в 2011 году на уровне прошлого года, т.е на величине 5500 евро в месяц. В новых федеральных землях этот предел в 2011 году повышается с 4650 до 4800 евро в месяц.

Перечисление части заработка в государственное пенсионное страхование в качестве дополнительного материального обеспечения в старости – Direktversicherung.  Наемные работники могут перечислять от своего брутто-заработка в государственное пенсионное страхование в пенсионные кассы или пенсионные фонды в сумме до 4% предельной величины месячного дохода, при котором они подлежат обязательному социальному страхованию, в качестве освобождаемого от налоговых и страховых платежей прямого дополнительного материального обеспечения в старости. 

Добавка к материальному обеспечению в старости не зависит от налогового статуса. С 2010 года все наемные работники, застрахованные внутри страны на предмет материального обеспечения в старости, даже когда они проживают за рубежом, имеют право на государственные дотации в рамках дополнительного пенсионного «Riester»-страхования независимо от их конкретного налогового статуса.

При этом получатели социального пособия при длительной безработице Arbeitslosengeld II сохраняют свое право на государственные дотации в рамках дополнительного пенсионного «Riester»-страхования, несмотря на отсутствие у них обязанности в части основного государственного пенсионного страхования. Согласно закону Jahressteuergesetz-2010 в круг лиц, непосредственно имеющих право на эти дотации, относятся также лица:

- которые непосредственно перед наступлением безработного состояния относились к таковому кругу лиц;

- у которых период времени получения социального пособия при длительной безработице Arbeitslosengeld II учитывается при государственном пенсионном страховании.

Больше равноправия для зарегистрированного партнерства по жизни. Согласно закону Jahressteuergesetz-2010 партнеры при зарегистрированном партнерстве по жизни полностью приравниваются к супругам в налоговом праве при получении наследства и дарении. Такие партнеры теперь относятся к первому классу подоходного налога и получают, таким образом, наряду с соответствующей освобождаемой от взимания налога суммой также выгодную для супругов налоговую ставку. Это правило действует уже с 1 августа 2010 года. Тем самым впредь для партнеров при зарегистрированном партнерстве по жизни действуют следующие ставки налога на наследство:

 

Стоимость подлежащего налогообложению приобретения

согласно §10 ErbStG до суммы включительно (в евро)                 Процентная ставка

75 000                                                                                                  7

300 000                                                                                                11

600 000                                                                                                15

6 000 000                                                                                             19

13 000 000                                                                                           23

26 000 000                                                                                           27

свыше 26 000 000                                                                                30

 

В налоговом праве на земельные участки также такие партнеры приравниваются к супругам, что имеет свое значение при освобождении от налогообложения согласно §3 закона Grunderwerbsteuergesetz. Тем самым один партнер может передать другому партнеру земельный участок, не выплачиваая земельный налог. Новое правило действует для всех сделок с земельными участками со дня опубликования закона Jahressteuergesetz-2010, т.е. с 13 декабря 2010 года.

Выплата алиментов на материальное содержание родителей, детей и разведенных супругов – Lebensunterhalt.  Размер оставляемых на собственное проживание средств после выплаты алиментов   –Unterhaltsbedarf определяется, как известно, так называемой «дюссельдорфской таблицей». С 2011 года, согласно новому ее варианту Высшего земельного суда Северного Рейн–Вестфалии, минимальная неприкосновенная сумма, которую плательщик алиментов вправе оставить себе в любом случае, увеличена с 900 до 950 евро в месяц. Также на 50 евро увеличена неприкосновенная сумма для плательщика алиментов матерям-одиночкам. Сам же размер алиментов остался без изменения (лишь для студентов, проживающих вне родительского дома, ее сумма повышена с 640 до 670 евро в месяц). Неприкосновенная сумма для тех, кто по закону обязан содержать своих родителей, увеличена с 1400 до 1500 евро в месяц.  

Списание расходов на домашний рабочий кабинет в Германии.  Конституционный суд Германии подтвердил, что, как и прежде, все работающие могут списать расходы на содержание своего рабочего кабинета в квартире в том случае, если он является центром, основой его профессиональной деятельности. Причем это не зависит от частоты использования рабочего кабинета для выполнения работы на дому. Даже пенсионер, выполняющий побочную работу дома, используя при этом компьютер, получает выгоду от нового законоположения. Кроме того, дополнительно действует следующее: каждый может списать расходы даже в том случае, когда его специальность преимущественно используется где-то вне дома и поэтому он редко работает дома. Но обязательное условие при этом: рабочий кабинет в его квартире вынужденно необходим для работы. Кроме того, работодатель должен в письменном виде подтвердить финансовому ведомству, что другого рабочего места он не может предоставить в распоряжение соответствующего наемного работника.

Финансовое ведомство признает расходы на содержание домашнего рабочего кабинета соответственно его доле в общей жилой площади квартиры. Так, при площади рабочего кабинета в 25 кв. м в квартире жилой площадью в 100 кв. м можно предъявить к списанию, соответственно, 25% расходов на ее содержание. К этому относится долевая квартплата и страховые выплаты, а также дополнительные расходы, например, на электроэнергию, воду и канализацию, утилизацию бытовых отходов, чистку дымовых труб и т.д. Если рабочий кабинет является центром профессиональной деятельности, то  могут быть списаны все расходы. Во всех других случаях могут быть списаны расходы максимально в размере 1250 евро в год. Дополнительно работающие лица при наличии у них в квартире рабочего кабинета могут полностью или частично списать расходы на приобретение предметов оснащения или рабочих средств, которые они используют для профессиональных целей, например, на письменный стол или компьютер. 

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Foto: Maarten Brinkerink, flickr                                          


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Hey what a brilliant post I have come across and believe me I have been searching out for this similar kind of post for past a week and hardly came across this. Thank you very much and will look for more postings from you. joker123
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