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154. Regulation of the Federal Minister for finance, modifies the Ordinance, the criteria for determining of the Pendlerpauschales and the commuter euros, establishing a commuter machine and to the existence of a family residence (commuter Regulation)
On the basis of § 16 para 1 No. 6, § 20 para 1 subpara 2 lit. e and § 33 para 5 of the income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the Federal Act Federal Law Gazette I no. 40/2014, is prescribed:
The regulation on the criteria for determining of the Pendlerpauschales and the commuter euros, establishing a commuter machine and to the existence of a family residence (commuter Regulation), Federal Law Gazette II No. 276/2013, is amended as follows:
1. Article 1 is amended as follows:
a) para 4 through 7 and subsection 9 are:
"(4) in the case of flexible working time models (for example, moving labor), is determining the distance a begining and an end to work basis to lay, that corresponds to the most actual working hours in a calendar year."
(5) the temporal and local circumstances of the work provided during the entire calendar month essentially equal, and arise according to paragraph 2 on the one hand and 3 on the other hand different distances, the longer distance shall prevail.
(6) the temporal or local circumstances of the work provided during the entire calendar month not essentially the same that distance is decisive, is mostly covered in the calendar month. No weighing over the longer distance is decisive.
(7) walkways are routes, on which no Massenbeförderungsmittel operates. A section is directly before the workplace as sidewalk, if it does not exceed two kilometres. In all other cases sections are as walkways to take into account, that do not exceed one kilometre.
(9) the use of a Massenbeförderungsmittels is unreasonable (§ 2 para 1), is calculated the distance according to the miles of roads the fastest road link. The total distance is at least two kilometers, commenced kilometre full kilometers are round."
(b) the following paragraph 10 is added:
(10) in determining the kilometers of road in accordance with paragraph 8 and 9 only abstract average conditions "are taken into account, based on a standardized examination (in particular average speeds). Specific conditions (congestion, in particular or private-induced detours) are not taken into account."
2. paragraph 2 paragraph 2:
"(2) the length of time includes the entire time that elapses from leaving the apartment until the beginning of the work or from the working end to arrive at the apartment; It includes also waiting. Applies to the determination of the time duration:
1. different Massenbeförderungsmittel available, the fastest Massenbeförderungsmittel is taken into account.
2. also is the optimum combination of Massenbeförderungs - and individual means of transport into account; a standing available Massenbeförderungsmittel be noted for more than half of the distance. This combination is a combination of Massenbeförderungs - and individual means of transport, with a share of individual transport by more than 15 percent of the distance is available, to take into account as a priority.
3. is both a Massenbeförderungsmittel and a combination of Massenbeförderungs - and individual means of transport available, combining optimal in the sense of no. 2 exists only when the period determined according to Z 2 compared to the fastest Massenbeförderungsmittel leads to a time savings of at least 15 minutes."
3. Article 3 is amended as follows:
a) para 5 and 6 are:
"(5) the result of the commuter calculator is not to be used if it is shown that"
1. when calculating the distance between home and workplace or the distance between work and home (§ 1), or 2. in assessing whether the use of a Massenbeförderungsmittels is unreasonable (§ 2) incorrect ratios are taken into account. This proof can be provided by the taxpayer only in the context of the income tax assessment. However, the possibility of proof does not refer to those conditions, which are deposited the commuter calculator on the basis of an abstract examination of individual transport and based on a standardized examination (for example, the registered average speed).
(6) the employee is to print the result of the commuter calculator. This expression applies as official form in the sense of § 16 para 1 No. 6 lit. g EStG 1988. is not taken into account of Pendlerpauschales and commuter euro by the employer when application of the wage tax rate, the employee is to involve the expression of the measured result of the commuter computer for purposes of taking into account in the income tax assessment and to keep."
(b) the following paragraph 7 is added:
"(7) is to use the commuter calculator not possible (especially because the home or place of employment from abroad) or fails the commuter computer permanently (in particular in timeout error), the employee for the use of the Pendlerpauschales and the commuter euro has to use the official form issued for such cases. If the commuter calculator fails permanently, this is through an appropriate expression of the commuter calculator to prove."
4. Article 5 is amended as follows:
(a) in paragraph 1 Z 1 is inserted the word "first" before the phrase "in the assessment for the year 2014".
(b) in paragraph 2, no. 2 is replaced the date "30 September" by "31 October".
(c) in paragraph 2 No. 3, "30 September" is replaced the date "30 June" by.
5. it is attached the following § 6 together with the heading:
Section 6 (1) is an expression of the commuter calculator with a query date exists the employer prior to June 25, 2014, is the result in part of the payroll only until 31 December 2014 to take into account. For wage payment periods beginning after December 31, 2014, only prints the commuter calculator with a query date June 25, 2014 are taken into account.
(2) an expression of the commuter calculator with a query date June 25, 2014 is the employer, the following applies:
1 evaluates this expression compared with the already given expression of a higher commuter lump sum and/or a higher commuter euro and this expression is 30 September 2014 at the latest with the employer, is to take into account higher commuter lump sum or the higher commuter euro. The employer no later than 31 October 2014 a recalculation pursuant to article 77, paragraph 3 EStG 1988 with effect reserves from 1 January 2014 (§ 5 paragraph 2 No. 2).
2. this term already given expressed of a less commuter lump sum and/or a smaller commuter euro, that is less commuter lump sum and/or less commuter euro for the first time for wage payment periods into account, that begin after December 31, 2014.
(3) shall apply paragraphs 1 and 2 to take account of the Pendlerpauschales and the commuter euro through the income tax assessment according to."
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