title: [To the definition of the reduction of ability in the law of incometax (author's transl)].
abstract: Out of jurisdiction and commentaries by the Federal minister of finance and the minister of labour and social affairs it is proved, that the characteristic of externally recognizable, permanent loss of bodily mobility is existent not only for one-eyedness but as well as for reduction of visual acuity, provided (reduction of ability) of 25% or more is present. This statement is good for reductions of Personal income tax as well as Wage tax. The estimation of the degree of disability is to be made according to "leads on the medical expertise on the state provision for the deserving", Edition 1973.
mesh_terms: D004185:Disability Evaluation; D006233:Persons with Disabilities; D005128:Eye Diseases; D005860:Germany, West; D006801:Humans; D007183:Income Tax
vernacular_title: Zum Begriff der Körperbehinderung im Einkommensteuergesetz 1975