What is 11 11 2 3 4
(1) 1Income is obtained within the calendar year in which it accrued to the taxpayer. 2Regularly recurring income that accrued to the taxpayer a short time before the start or a short time after the end of the calendar year to which they economically belong are deemed to have been received in this calendar year. 3The taxpayer can distribute income that is based on a transfer of use within the meaning of paragraph 2 sentence 3 evenly over the period for which the advance payment is made. 4Section 38a (1) sentences 2 and 3 and Article 40 (3) sentence 2 apply to income from non-self-employed work. 5The regulations on the determination of profits (§ 4 paragraph 1, § 5) remain unaffected.
(2) 1Expenses are to be deducted for the calendar year in which they were made. 2Paragraph 1 sentence 2 applies accordingly to regularly recurring expenses. 3If expenditures for a transfer of use of more than five years are made in advance, they are to be distributed equally over the period for which the advance payment is made. 4Sentence 3 does not apply to a damnum or discount, provided this is customary in the market. 5Section 42 of the Tax Code remains unaffected. 6The regulations on the determination of profits (§ 4 paragraph 1, § 5) remain unaffected.
(+++ § 11: For application see § 52 of this G and § 38 Paragraph 1 InvStG +++)
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