380. Regulation of the Federal Minister of Finance on the implementation of the automatic exchange of information
On the basis of § 7 para 3 of the EU mutual assistance Act, Federal Law Gazette I no. 112/2012, is prescribed:
§ 1. The transmission of information within the framework of the automatic exchange of information in the sense of § 7 para 1 of the EU mutual assistance Act on persons residing in other Member States is limited to the following categories of income or assets:
1. income from employed work 2 Supervisory Board remuneration 3. pensions 4. income from immovable property.
§ 2. The information is electronically according to the implementing Regulation (EU) No. 1156/2012 laying down detailed rules for certain articles of the directive 2011/16/EC of the Council on administrative cooperation in the field of taxation, OJ No. L 335 of the 07.12.2012 p. 42, as amended.
§ 3. The regulation is applicable from 1 January 2015 and refers to information pertaining to tax periods from 1 January 2014.