(a) Tax allowance for children

(d) Tax allowance for fostering

Basic pay and allowance

248. The tax allowance for fostering the parents child relationship has been abolished with effect from 1990.

For individual farmers the allowance is equal to three times the basic old age pension.

At the same time, because the high temperature allowance is part of the wage and not welfare, such allowance shall be included in the total wages, with tax deducted.

247. As from 1990, an education allowance may also be granted for children over 27 but still under 29 who performed the statutorily prescribed military or civilian service such an allowance may be granted together with a tax reduction on the grounds of an exceptional burden due to maintenance payments in the amount of the tax allowance for children.

As from 1996, the tax allowance to be granted for each eligible child amounts to DM 6,264 per year.

If the child benefits do not suffice to effect the prescribed tax exemption, the tax allowance for children is deducted and the child benefit payments already made are adjusted accordingly.

The state's family benefits are childbirth allowance, child allowance, child care allowance, single parent's child allowance, conscript's child allowance, school allowance, foster care allowance, start in independent life allowance, allowance for families with three or more children and families raising triplets, and adoption allowance.

The basis for the determination of the children s allowance, on the other hand, was the tax abatement and social security payments for children.

311. For individual farmers the rate of the maternity allowance (from 1 January 1991) is equal to eight weeks apos sickness allowance (the sickness allowance is payable at the rate of one thirtieth of the basic old age pension for every day of incapacity for work).

When the prerequisites for the tax allowance for children are met, maintenance payments may no longer be taken into account as an exceptional burden .

Individual farmers are also entitled to a lump sum allowance at a rate three times higher than the basic old age pension.

These benefits include housing allowance, transport allowance medical allowance and social security benefits.

226. These benefits include the family allowance and the nursing allowance, as well as the child care allowance and the care allowance.

The child benefits apos supplement is paid in cases where the tax allowance for children is not or not fully effective because the income is too low.

(e) Education allowance. With regard to the education allowance

Instead, developing country leaders must draw on the experiences of both developed countries and their peers to design tax policies that meet the basic requirements of operability, buoyancy, and stability. This can include broadening the tax base, reducing tax avoidance and evasion, improving tax collection, and developing new, cooperative international taxation strategies.

Tax. Full tax. English tax.

The most important of them are the social insurance benefits for workers maternity leave and allowance, confinement allowance, child care leave and allowance, care leave and allowance.

10. The following entitlements are calculated by the system gross salary, staff assessment, dependency allowance, adjusted dependency allowance, post adjustment, hardship, mobility and non removal elements of the mobility and hardship allowance, pension contribution, language allowance, recruitment allowance, salary differential and non resident s allowance.

Disablement allowance

Child allowance

Daily allowance.

Specialist allowance

Specialist allowance

13. Mission subsistence allowance, travel costs and clothing and equipment allowance.

This does not change as long as the payment of child benefits is more favourable for the parents, in view of their income situation, than the tax allowance for children.

and (b) The current level of children s allowance (including that for disabled children) and secondary dependant s allowance should be increased, effective 1 January 1999, to reflect the 14.6 per cent increase in the value of tax abatement and payments under social legislation at the seven headquarters duty stations

240. As from 1994, a tax allowance for children may also be deducted for a child that is to be considered for income tax purposes only to a certain extent (child living abroad) but only insofar as such allowance is necessary and adequate in view of the situation in the child apos s country of residence this means that allowances reduced by one third or two thirds are also possible.

386. The personnel of the Ministry of Education enjoy specific benefits (teaching allowance, training allowance, allowance for teaching in rural areas, etc.).

The general family allowance, the special child allowance and the multiple birth allowance are payable automatically without application, but application must be made for ordinary and extra child allowances and adoption allowance.

113 Representation allowance

Bridging allowance b

(b) Household allowance

(c) Education allowance

Dependent spouse allowance

7. Daily allowance.

113 Representation allowance

Mission subsistence allowance

Mission subsistence allowance.

Mission subsistence allowance.

Mission subsistence allowance.

Mission subsistence allowance.