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      title =>protected'Tarifermäßigung für Land- und Forstwirte in Kraft getreten' (61 chars)
      alternativeTitle =>protected'' (0 chars)
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         lätten' (83 chars)
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         ten Schwankungen betroffen. Durch eine neue Regelung können land- und forst
         wirtschaftliche Betriebe künftig ihre Gewinne und Verluste über einen Zeit
         raum von drei Jahren glätten. So können schlechtere Ergebnisse, zum Beispi
         el durch Frost- oder Dürreschäden, mit besseren Ergebnissen ertragreicher 
         Ernten ausgeglichen werden. Im Ergebnis führt dies zu einer gleichmäßigen
          Besteuerung in aufeinanderfolgenden Wirtschaftsjahren und vermeidet Besteue
         rungsspitzen. Die Tarifermäßigung ist eine wichtige Unterstützung für be
         troffene Betriebe“, erklärte Finanzministerin Doris Ahnen.</p>
<p>Die Ta
         rifermäßigung erfolgt auf Antrag. Die Formulare zur Beantragung der Tarife
         rmäßigung stehen ab sofort zur Verfügung.</p>
<p>Die Tarifermäßigung k
         ann erstmals im Einkommensteuerbescheid 2016 für die Veranlagungszeiträume
          2014 bis 2016 gewährt werden. Eine weitere Ermäßigung kann wieder für d
         ie Veranlagungszeiträume 2017 bis 2019 mit dem Einkommensteuerbescheid 2019
          gewährt werden. Hierfür ist jeweils ein eigenhändig unterschriebener Ant
         rag beim zuständigen Finanzamt zu stellen. Die Antragsformulare zur Tarifer
         mäßigung und eine dazugehörige Berechnungshilfe finden Sie unter:</p>
<p
         ><a href="https://www.lfst-rlp.de/service/vordrucke/einkommensteuer/antraege
         ">https://www.lfst-rlp.de/service/vordrucke/einkommensteuer/antraege</a></p>
         

<h6>(Quelle: Ministerium der Finanzen Rheinland-Pfalz)</h6>

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