154. Regulation of the Federal Minister of Finance, which provides for the regulation on the criteria for determining the commuter and commuters 'euros, the establishment of a commuter calculator and the existence of a family residence (commuters' regulation) is modified

Pursuant to § 16 (1) Z 6, § 20 (1) Z 2 lit. e and Section 33 (5) of the Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I n ° 40/2014, shall be arranged:

The Regulation on the criteria for determining the Pendlerpauschales and the commuters 'euros, the establishment of a commuter calculator and the existence of a family residence (commuters' ordinance), BGBl. II No 276/2013, shall be amended as follows:

1. § 1 shall be amended as follows:

(a) (4) to (7) and (9):

" (4) In the case of flexible working time models (for example, working time), the determination of the distance shall be based on the start of work and a working end which corresponds to the predominant actual working hours in the calendar year.

(5) If the temporal and local circumstances of the provision of the work performance are essentially the same throughout the entire calendar month, the longer distances, on the one hand, and (3), on the other hand, are the result of divergent distances. Distance authoritative.

(6) If the temporal or local circumstances of the provision of the work performance are not substantially the same throughout the entire calendar month, the distance shall be the same as the distance which is predominantly completed in the calendar month. If there is no overweighing, the longer distance is decisive.

(7) Walking routes are sub-routes on which no mass transport means is wrong. A sub-section immediately in front of the workplace shall be considered as a sidewalk if it does not exceed two kilometres. In all other cases, partial routes shall be considered as sidewalks which do not exceed one kilometre.

(9) If the use of a mass transport vehicle is unreasonable (§ 2 para. 1), the distance is measured according to the road kilometres of the fastest road connection. If the total distance is at least two kilometres, the kilometres are to be rounded up to full kilometres. "

(b) the following paragraph 10 is added:

" (10) In the determination of the road kilometres referred to in paragraphs 8 and 9, only abstract average ratios are to be taken into account, which are based on a typical observation (in particular average speeds). Concrete conditions (especially traffic jams or privately induced detours) are not to be taken into account. "

2. § 2 (2) reads:

" (2) The duration covers the entire period of time from leaving the apartment to the beginning of work or from the end of the work to the arrival at the apartment; it also includes waiting times. The following applies to the determination of the duration:

1.		If there are various mass-conveying means available, the fastest mass-conveying means must be taken into account.
2.		In addition, the optimum combination of mass transport and individual transport equipment must be taken into account, taking into account for more than half of the distance a mass transport means available. Where a combination of mass transport and individual transport means is available with a share of the individual transport means of not more than 15 per cent of the distance, this combination shall be taken into account as a priority.
3.		If both a mass conveying means and a combination of mass transport and individual transport means are available, an optimal combination in the sense of the Z 2 is only available if the period of time determined after Z 2 is compared with that of the mass transport and individual transport means. the fastest mass-transport will result in a time saving of at least 15 minutes. "

3. § 3 shall be amended as follows:

(a) (5) and (6):

" (5) The result of the commuter's computer is not to be used if it is proved that:

1.		in the calculation of the distance between the place of residence and the place of work the distance between the place of work and the home (§ 1) or
2.		In assessing whether the use of a mass transport is unreasonable (§ 2)
Incorrect conditions are taken into account. This proof can only be provided by the taxable person within the framework of the income tax assessment. However, the possibility of detection does not extend to those conditions which are deposited on the commutation computer on the basis of an abstract examination of the individual traffic and are based on a typical observation (for example, the average speed).

(6) The employee has to print out the result of the commuter computer. This term is deemed to be an official form within the meaning of § 16 (1) Z 6 lit. g EStG 1988. If the employer does not take account of the commuter and the commuter's euro in the application of the payroll tax rate, the employee has the expression of the determined earnings of the commuter calculator for the purpose of taking into account the Income tax assessment to be used and retained. "

(b) the following paragraph 7 is added:

" (7) If the use of the commuter computer is not possible (in particular because the home or place of work is abroad) or if the commuter computer does not provide a result permanently (especially in the case of an error message due to an overtime), the user has the following: To use the Pendler and Pendlereuro for the use of the official form laid down for such cases. If the commuter computer does not provide a result permanently, this must be demonstrated by a corresponding printout of the commuter computer. "

4. § 5 shall be amended as follows:

(a) In paragraph 1, Z 1 shall be followed before the word order "in the case of the apportionment for the calendar year 2014" the word "First" inserted.

(b) In paragraph 2 (2), the date shall be "30th September" by " 31. October " replaced.

(c) In paragraph 2 (3) the date shall be: "30th June" by "30th September" replaced.

5. The following § 6 and heading is added:

" Transitional provisions

§ 6. (1) If the employer presents an expression of the commuter computer with a query date prior to June 25, 2014, this result shall be taken into account only until 31 December 2014 in the context of the payroll calculation. For payroll periods beginning after 31 December 2014, only printouts of the commuter computer with a query date from 25 June 2014 shall be taken into consideration.

(2) If the employer has an expression of the commuter computer with a query date as from 25 June 2014, the following shall apply:

1.		If this expression results in a higher commuter flat rate and/or a higher commuter euro compared to the expression already issued, and if this expression is present at the employer by 30 September 2014 at the latest, the higher commuting lump sum and/or the higher commuting rate shall be to take into account the higher commuter euro. The employer shall have no later than 31. October 2014 a roll-up pursuant to Section 77 (3) of the EStG 1988 with effect from 1. January 2014 (§ 5 para. 2 Z 2).
2.		If this expression results in a lower commuting flat rate and/or a lower commuter euro compared to the expression already issued, the lower commuting lump sum and/or the lower commuter euro is for the first time for payroll periods. , which will start after 31 December 2014.

(3) (1) and (2) shall apply mutagenally for the consideration of the Pendlerpauschales and the Pendlereuro by means of the income tax assessment. "

Spindelegger