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Gesetz zum Abbau der kalten Progression

enactedGermany· German Bundestag· DE

Introduced

30 December 2011

Last action

1 February 2013 · Beschlussdrucksache

Status

Verkündet

Sponsors

—

Subjects

Taxation

Source updated

29 August 2022

Taxation

Summary

Korrektur des Einkommensteuertarifs zur Vermeidung inflationsbedingter Steuermehrbelastungen: zweistufige Anhebung des Grundfreibetrags zur steuerlichen Freistellung des Existenzminimums und entsprechende Anpassung des Tarifverlaufs im Bereich der Progressionszonen, regelmäßige Überprüfung der Progressionswirkung im Zwei-Jahres-Rhythmus;<br /> Änderung §§ 32a und 52 Einkommensteuergesetz sowie § 1 Finanzausgleichsgesetz<br /> <br /> <strong>Beschlussempfehlung des Ausschusses: </strong>Folgeänderungen bei Lohnsteuerberechnung und zwei Pflichtveranlagungstatbeständen; Annahme einer Entschließung: zweijährliche Vorlage eines Bericht über die Wirkung der kalten Progression (Steuerprogressionsbericht) durch die Bundesregierung zusammen mit dem Existenzminimumbericht ab 18. Wahlperiode, Entscheidungen über Änderungen im Tarifverlauf durch den Deutschen Bundestag;<br /> Änderung §§ 39b und 46 Einkommensteuergesetz<br /> <br /> <strong>Beschlussempfehlung des Vermittlungsausschusses: </strong>Streichung der neben der Erhöhung des Grundfreibetrags ursprünglich vorgesehenen prozentualen Anpassung des gesamten Tarifverlaufs zur Abmilderung der kalten Progression, Erhalt des Eingangssteuersatzes von 14 Prozent;<br /> Verzicht auf Änderung Finanzausgleichsgesetz

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 30 December 2011

    Gesetzentwurf

    Gesetz zum Abbau der kalten Progression

    Source: BR

  2. 27 January 2012

    Empfehlungen der Ausschüsse

    Gesetz zum Abbau der kalten Progression

    Source: BR

  3. 10 February 2012

    1. Durchgang

    Gesetz zum Abbau der kalten Progression

    Source: BR

  4. 10 February 2012

    Beschlussdrucksache

    Gesetz zum Abbau der kalten Progression

    Source: BR

  5. 15 February 2012

    Gesetzentwurf

    Gesetz zum Abbau der kalten Progression

    Source: BT

  6. 2 March 2012

    1. Beratung

    Gesetz zum Abbau der kalten Progression

    Source: BT

  7. 28 March 2012

    Bericht gemäß § 96 Geschäftsordnung BT

    Gesetz zum Abbau der kalten Progression

    Source: BT

  8. 28 March 2012

    Beschlussempfehlung und Bericht

    Gesetz zum Abbau der kalten Progression

    Source: BT

  9. 29 March 2012

    2. Beratung

    Gesetz zum Abbau der kalten Progression

    Source: BT

  10. 29 March 2012

    3. Beratung

    Gesetz zum Abbau der kalten Progression

    Source: BT

  11. 20 April 2012

    Unterrichtung über Gesetzesbeschluss des BT

    Gesetz zum Abbau der kalten Progression

    Source: BR

  12. 20 April 2012

    Unterrichtung über Gesetzesbeschluss des BT

    Gesetz zum Abbau der kalten Progression

    Source: BR

  13. 27 April 2012

    Empfehlungen der Ausschüsse

    Gesetz zum Abbau der kalten Progression

    Source: BR

  14. 11 May 2012

    2. Durchgang

    Gesetz zum Abbau der kalten Progression

    Source: BR

  15. 11 May 2012

    Beschlussdrucksache

    Gesetz zum Abbau der kalten Progression

    Source: BR

  16. 14 May 2012

    Unterrichtung über Zustimmungsversagung durch den BR

    Gesetz zum Abbau der kalten Progression

    Source: BT

  17. 16 May 2012

    Unterrichtung über Anrufung des Vermittlungsausschusses durch die BRg

    Gesetz zum Abbau der kalten Progression

    Source: BR

  18. 16 May 2012

    Unterrichtung über Anrufung des Vermittlungsausschusses durch die BRg

    Gesetz zum Abbau der kalten Progression

    Source: BT

  19. 13 December 2012

    Vermittlungsvorschlag

    Gesetz zum Abbau der kalten Progression

    Source: BT

  20. 17 January 2013

    Abstimmung über Vermittlungsvorschlag

    Gesetz zum Abbau der kalten Progression

    Source: BT

  21. 17 January 2013

    Unterrichtung über Beschluss des BT

    Gesetz zum Abbau der kalten Progression

    Source: BR

  22. 1 February 2013

    BR-Sitzung

    Gesetz zum Abbau der kalten Progression

    Source: BR

  23. 1 February 2013

    Beschlussdrucksache

    Gesetz zum Abbau der kalten Progression

    Source: BR

Votes

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Documents

22 official files

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  • BR-Sitzung

    Plenarprotokoll · DE · 1 February 2013

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  • 35/13(B)

    Drucksache · DE · 1 February 2013

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  • Abstimmung über Vermittlungsvorschlag

    Plenarprotokoll · DE · 17 January 2013

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  • 35/13

    Drucksache · DE · 17 January 2013

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  • 17/11842

    Drucksache · DE · 13 December 2012

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  • 283/12

    Drucksache · DE · 16 May 2012

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  • 17/9672

    Drucksache · DE · 16 May 2012

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  • 17/9644

    Drucksache · DE · 14 May 2012

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  • 2. Durchgang

    Plenarprotokoll · DE · 11 May 2012

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  • 201/12(B)

    Drucksache · DE · 11 May 2012

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  • 201/1/12

    Drucksache · DE · 27 April 2012

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  • zu201/12

    Drucksache · DE · 20 April 2012

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    Drucksache · DE · 20 April 2012

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  • 2. Beratung

    Plenarprotokoll · DE · 29 March 2012

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  • 17/9202

    Drucksache · DE · 28 March 2012

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  • 17/9201

    Drucksache · DE · 28 March 2012

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  • 1. Beratung

    Plenarprotokoll · DE · 2 March 2012

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  • 17/8683

    Drucksache · DE · 15 February 2012

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  • 1. Durchgang

    Plenarprotokoll · DE · 10 February 2012

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    Drucksache · DE · 10 February 2012

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  • 847/1/11

    Drucksache · DE · 27 January 2012

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  • 847/11

    Drucksache · DE · 30 December 2011

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