Field help: Were shares in the tax reduction pursuant to sect. 35c of the Income Tax Act (EStG) determined according to a separate and uniform determination?

Shares in the tax relief under section 35c 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 business 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 if several people jointly benefit from the tax advantages in accordance with section 35c of the Income Tax Act (EStG). It ensures that the benefits are distributed fairly and applied correctly.