Form of taxation: determination according to average rates

The determination according to average rates is a special form of taxation of sales tax and one of the tax-permissible types of profit determination. To the Determination of profits They may only be used by farmers and foresters who meet the requirements of Section 13a I 1 No. 1-4 EStG. They must not be obliged to keep books (accounting obligation), the self-cultivated area must not exceed 20 hectares, the number of animals must not exceed 50 livestock units and the value of the special uses must not exceed a certain value.
The average profit rate is determined as the sum of the basic amount, the surcharges for special uses, the profits to be determined separately and the rent or lease interest received. In the value added tax certain corporations and associations of persons can i. According to § 23 a UStG as well as farmers and foresters according to § 24 UStG pay the sales tax according to reduced average rates. Both regulations aim at one Tax simplification and the implementation of the taxation procedure for taxpayers who are not subject to accounting.

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