Implementation Of The Automatic Exchange Of Information

Original Language Title: Durchführung des automatischen Informationsaustausches

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380. Regulation of the Federal Minister of Finance on the implementation of the automatic exchange of information

On the basis of Section 7 (3) of the EU Assistance Act, Federal Law Gazette (BGBl). I No 112/2012, shall be arranged:

§ 1. The transmission of information within the framework of the automatic exchange of information within the meaning of Article 7 (1) of the EU Assistance Act on persons established in other Member States shall be based on the following categories of income and/or Assets are limited:

1.

Income from non-self-employed work

2.

Supervisory Board remuneration

3.

Pensions

4.

Income from immovable property.

§ 2. The information shall be transmitted by electronic means in accordance with the Implementing Regulation (EU) No 1156/2012 laying down detailed rules for the application of certain Articles of Council Directive 2011 /16/EU on cooperation Administrative authorities in the field of taxation, OJ L 327, 28. No. OJ L 335, 07.12.2012 p. 42, in the current version.

§ 3. The Regulation shall apply from 1 January 2008. Jänner 2015 applies and refers to information, the tax periods starting from 1. Jänner 2014.

Schelling