164. Regulation of the Federal Minister of Finance, which includes the regulation on the establishment of average rates for the determination of the profit from agriculture and forestry (LuF-PauschVO 2011) and the agriculture and forestry lump-sum regulation 2015 will be changed

Pursuant to Section 17 (4), (5) and (5a) of the Income Tax Act 1988-EStG 1988, BGBl. No. 400, as last amended by the Federal Law BGBl. I n ° 40/2014, shall be arranged:

Article 1

The regulation of the Federal Minister of Finance on the establishment of average rates for the determination of the profit from agriculture and forestry (LuF-PauschVO 2011), BGBl. II No 471/2010 in the version of the BGBl Regulation. II No 4/2011, shall be amended as follows:

1. § 1 shall be amended as follows:

(a) para. 1 reads:

" (1) The profit of a farm and forestry establishment may be determined in accordance with the provisions of this Regulation, if:

1.		the holder of the holding is not obliged to perform the book, nor does it voluntarily carry out books, and
2.		the application of the Regulation is not excluded in accordance with paragraph 1a.
The application of the Regulation is permitted only for the entire agricultural and forestry operation. An application to only individual operating branches or individual operating part-activities is inadmissible. "

(b) According to paragraph 1, the following paragraph 1a is inserted:

" (1a) In two consecutive calendar years, turnover within the meaning of Section 125 of the Federal Tax Code (BAO), Federal Law Gazette (BGBl), have been made. No 194/1961, of more than EUR 400 000 each, may no longer be determined in accordance with the provisions of this Regulation at the beginning of the following calendar year of profit for agricultural and forestry operations, except where: the holder makes it credible that the turnover limit has been exceeded only temporarily and on account of special circumstances, and requests the continued application of this Regulation. The profit of a farm and forestry operation may be determined again at the beginning of the following calendar year in accordance with the provisions of this Regulation if this limit of turnover does not apply in two consecutive calendar years is exceeded. "

2. In § 15, the following paragraph 3 is added:

" (3) § 1 (1) and (1a), respectively, as amended by the BGBl Regulation. II No 164/2014 shall apply from the apportionment for the calendar year 2014. "

Article 2

The regulation of the Federal Minister of Finance on the establishment of average rates for the determination of the profit from agriculture and forestry (Agriculture and Forestry-Flat-rate Regulation 2015-LuF-PauschVO 2015), BGBl. II No 125/2013, shall be amended as follows:

1. § 1 shall be amended as follows:

(a) para. 1 reads:

" (1) The profit of a farm and forestry establishment may be determined in accordance with the provisions of this Regulation, if:

1.		the unit value of which does not exceed EUR 130 000 and
2.		whose proprietor does not voluntarily carry books in respect of that establishment; and
3.		the application of the Regulation is not excluded in accordance with paragraph 1a.
The application of the Regulation is permitted only for the entire agricultural and forestry operation. An application to only individual operating branches or individual operating part-activities is inadmissible. "

(b) According to paragraph 1, the following paragraph 1a is inserted:

" (1a) In two consecutive calendar years, turnover of iSd § 125 BAO of more than EUR 400 000 has been achieved, and the profit of the agricultural and forestry business can no longer be achieved at the beginning of the following calendar year. the provisions of this Regulation shall be determined, unless the proprietor has made it credible that the turnover limit has been exceeded only temporarily and on account of special circumstances, and requests the continued application of this Regulation. The profit of a farm and forestry operation may be determined again at the beginning of the following calendar year in accordance with the provisions of this Regulation if this limit of turnover does not apply in two consecutive calendar years is exceeded. "

2. In Section 5 (3), the phrase "21 to 30 years" through the phrase "over 20 to 30 years" replaced.

3. § 17 is amended as follows:

(a) In paragraph 1, after the word "Regulation" the phrase " in the version of the BGBl Regulation. II No 164/2014, " inserted.

(b) In paragraph 2, the site shall be: " BGBl. II No 4/2011 " through the site " BGBl. II No 164/2014 " replaced.

Spindelegger