Assignment in tax law

The assignment (ad rem) is to be distinguished from the assignment (ad personam). With the allocation, it is decided to which material income or asset categories an inflow or outflow or an object belongs for tax purposes. With the attribution, however, a decision is made about personal, institutional or addressee-related affiliation.
The assignment is z. B. relevant for the factual, systematic classification of references and the associated outflows. The assignment is significant for the types of income under the treaty law. The national allocation to the types of income decides e.g. B. via the determination method, lump sums, allowances, loss offsetting, tax exemptions and tax breaks with partial effects on other types of tax.

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