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Parliament

The signing and promulgation of laws

In keeping with Article 82 of the Basic Law, the above Family Benefits Act was sent to the Federal Government to be signed by the appropriate Federal Minister and the Federal Chancellor. This procedure, referred to as countersignature, is laid down in Article 58 of the Basic Law and ensures the validity of orders and directives of the Federal President. Following countersignature, the law was sent to the Federal President to be signed. Finally, it was promulgated in the Federal Law Gazette and took effect according to the relevant provisions.

Federal Law Gazette

Part I               G5702

2008 Published in Bonn on 29 December 2008    No 64

Day Contents Page

22 Dec. 2008 Act for the Promotion of Families and Household-related Services (Family Benefits Act - Familienleistungsgesetz) ...       2955
FNA: 611-1, 85-4, 860-2, 860-12, 610-6-12, 610-10, 603-12 GESTA: D084

Act

of 22 December 2008 for the Promotion of Families and Household-related Services (Family Benefits Act -Familienleistungsgesetz)

 

The Bundestag has adopted the following Act with the consent of the Bundesrat:

Article 1

Amendment of the Income Tax Act (Einkommensteuergesetz)

The Income Tax Act, as promulgated on 19 October 2002 (Federal Law Gazette I, p. 4210 and Federal Law Gazette I (2003), p. 79) and amended by Article 1 of the Act of 21 December 2008 (Federal Law Gazette I, p. 2896), shall be amended as follows:

1. The summary of contents shall be amended as follows:

{a) The entry on section 4f shall be worded as follows:

"Section 4f {repealed)".

{b) Before the entry on section 5, the following entry on section 4b shall be inserted:

"Section 4b Child-care costs

 

Section 9c Child-care costs".

(c) The entry on section 35a shall be worded as follows:

"Section 35a

Tax relief for expenditure on household-related employment, household-related services and tradesmen's services".

2. Section 4f shall be repealed.

Article 9 Entry into force

(1) With the exception of the provisions referred to in the following paragraphs, this Act shall enter into force on 1 January 2009.

(2) Article 1(16) shall enter into force on 2 January 2009.

(3) Article 3 shall enter into force on 1 August 2009.

The above law is hereby executed. It shall be promulgated in the Federal Law Gazette.

Signed at Berlin on 22 December 2008

Horst Kohler President of the Federal Republic of Germany

Dr Angela Merkel Federal Chancellor

Peer Steinbruck Federal Minister of Finance

 

 

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