Budget Bill 2014

Original Language Title: Budgetbegleitgesetz 2014

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40. federal law, which enacted a federal law on the promotion of film location Austria (film location law), as well as the publicity promotion act 1984, the Press Promotion Act 2004, the Federal Museums Act 2002, which Federal TheaterOrganization Act, the Federal Statistics Act 2000, the State Printing Act 1996, the Stock Corporation Act, the Fees Claims Act, the Court Organization Act, the judicial organization novella Vienna-Lower Austria, the Justice care agency law, the law of attorney, the income tax law 1988, the 1988 Corporate Tax Act, the 1994 VAT Act, the Stability Procurement Act, the Federal Tax Code, the State Aid Law, the Mutual Assistance Act, the 2008 Finance Compensation Act, the Bundeshaftungsobergrenzengesetz, the Scheidemünzengesetz 1988, the Export Finance Promotion Act, the Law on Lower-admission and Residence Act, the Personal Status Act 2013, the BFA procedural law, the Study Promotion Act 1992, the Accreditation Act 2012, the SME Subsidy Act, which Mineral raw materials law, the Federal Care Money Act, the General Social Insurance Act, the Unemployment Insurance Act 1977, the Labour Market Policy Finance Act, the Labour Market Service Act, the Family Law Balancing Act 1967, The German Health Insurance Funds Act, the Environmental Promotion Act and the Environmental Control Act are amended (Budgetbegleitgesetz 2014)

The National Council has decided:

table of contents

Section 1
Scope of action of the Federal Chancellery

1. Subsection
Journalism and press promotion

Art. 1

Amendment of the Law on Journalism Promotion 1984

Art. 2

Amendment of the Press Promotion Act 2004

2. Subsection
Art and culture

Art. 3

Amendment of the Federal Museum of Museums-Act 2002

Art. 4

Amendment of the Federal Theatterment Act

3. Subsection
Statistics and State Printing

Art. 5

Amendment of the Federal Statistics Act 2000

Art. 6

Amendment of the State Printing Act 1996

Section 2
Justice

Art. 7

Amendment of the Stock Corporation Act

Art. 8

Amendment of the Fees Act

Art. 9

Amendment of the Court of Justice Act

Art. 10

Amendment of the judicial organisation novella Vienna-Lower Austria

Art. 11

Amendment of the Judicial Supervision Agency-Law

Art. 12

Amendment of the Rules of Lawyers

Art. 13

Entry into force, transitional provisions

Section 3
Finance

Art. 14

Amendment of the Income Tax Act 1988

Art. 15

Amendment of the Corporate Tax Act 1988

Art. 16

Amendment of the 1994 turnover tax law

Art. 17

Amendment of the Stability Procurement Act

Art. 18

Amendment of the Federal Tax Code

Art. 19

Amendment of the Health and Social Sector-Aid Law

Art. 20

Amendment of Administrative Assistance-Implementing Act

Art. 21

Amendment of the Financial Compensation Act 2008

Art. 22

Amendment of the Federal Act on the Rights of the Federal Republic of Germany

Art. 23

Amendment of the Scheidemünzengesetz 1988

Art. 24

Amendment of the Export Finance Promotion Act

Section 4
Home affairs

Art. 25

Amendment of the law on the establishment of a residence and residence permit

Art. 26

Amendment of the Personal Status Act 2013

Art. 27

Amendment of the BFA procedural law

Section 5
Education

Art. 28

Amendment of the Study Promotion Act 1992

6.
Economy

Art. 29

Federal Law on the Promotion of Film Site Austria (Filmstandortgesetz)

Art. 30

Amendment of the Accreditation Act 2012

Art. 31

Amendment of the SME Support Act

Art. 32

Amendment of the Mineral Raw Materials Act

Section 7
Social

Art. 33

Amendment of the Federal Nursing Money Act

Art. 34

Amendment of the General Social Insurance Act

Art. 35

Amendment of the 1977 Unemployment Insurance Act

Art. 36

Change of Labour Market Policy-Finance Law

Art. 37

Amendment of the Labour Market Service Act

8. Section
Family and Youth

Art. 38

Amendment of the Family Law Compensatory Act 1967

Section 9
Health

Art. 39

Amendment of the Health Insurance Fund-Structural Funds Act

Section 10
Environment

Art. 40

Amendment of the Environmental Promotion Act

Art. 41

Amendment of the Environmental Control Act

Section 1

Scope of action of the Federal Chancellery

1. Subsection

Journalism and press promotion

Article 1

Amendment of the Law on Journalism Promotion 1984

The Law for the Promotion of Journalism 1984, BGBl. No 369/1984, as last amended by the Federal Law BGBl. N ° 24/2014, shall be amended as follows:

1. § 2 (1) and (2) reads as follows:

" (1) The funding shall be granted on his request in accordance with the provisions of this Federal Law and the funds provided for in the Federal Finance Act to each eligible legal entity. The funding consists of a basic amount, an additional amount and an amount for international political education work.

(2) The basic amount is 46 vH, the additional amount 24 vH and the amount for international political educational work 30 vH of the funds provided for in the Federal Finance Act. The basic amount shall be equally distributed among the individual entities according to their number. The additional amount and the amount for international political educational work shall be distributed among the individual entities in accordance with the number of members of the political party designating the respective legal entities in accordance with Section 1 (1) (1) (3). "

2. In § 2 para. 4, the first sentence and the second sentence are replaced by the following sentence:

"The funding granted for international political education work may be used at a maximum of 15 vH for the administrative burden resulting from this."

3. The second sentence is deleted in Section 2 (5).

4. In § 3 para. 1, first sentence, the word order shall be "pursuant to § 2 para. 2" through the phrase "and the amounts for international political education work" replaced.

5. In Section 3 (2), the word order shall be "Foreign Affairs" through the phrase "Europe, integration and exterior" and the phrase "and the Federal Ministry of Education, Science and Culture" through the phrase "The Federal Ministry of Education and Women and the Federal Ministry of Science, Research and Economy" replaced.

6. The following paragraphs 5 and 6 are added to § 7:

" (5) If, in a periodic document, a judicial offence pursuant to § 283 of the German Criminal Code (StGB) or the provisions of the Prohibition Act is carried out, it is not necessary-provided that there is a final conviction of this act-the Eligibility for the calendar year in which the final conviction takes place.

(6) In the event of eligibility for eligibility, any funds which have already been paid out shall be recovered immediately or countered with the funding to be paid out. "

7. The following paragraphs 11 and 12 are added to § 12:

" (11) In the year 2014 § 2 para. 5 last sentence is in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, subject to the proviso that the resulting total sum is to be reduced by EUR 1 250 000.

(12) § 7 (5) and (6) in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, will enter into force on 1 May 2014. § 3 (2) in the version of the above-mentioned Federal Act shall enter into force on 1 July 2014. Section 2 (1), (2), (4) and (5) and Section 3 (1) of the German Federal Act (Bundesgesetz) shall be replaced by 1. Jänner 2015 in force. "

Article 2

Amendment of the Press Promotion Act 2004

The Press Promotion Act 2004, BGBl. I n ° 136/2003, as last amended by the Federal Law BGBl. I No 42/2010, shall be amended as follows:

(1) The following paragraphs 8 and 9 are added to § 2:

" (8) If in a daily or weekly newspaper a judicial offence pursuant to § 283 of the German Criminal Code (StGB) or the provisions of the Prohibition Act is carried out, it is not necessary-provided that there is a final conviction of this act-the Eligibility for the calendar year in which the final conviction takes place.

(9) In the event of eligibility for eligibility, any funds which have already been paid out shall be recovered immediately or countered with the funding to be paid out. "

2. § 8 (2) reads:

" (2) A support under this section shall receive daily newspapers, the sold circulation of which, per number, does not exceed 100 000 units per year on the whole of the Federal territory, the annual page size of which does not exceed more than half the annual amount of the total number of copies of the daily newspapers. The report shall consist of and employ at least 12 journalists active in the main profession. "

3. § 13 together with the title shall be deleted.

(4) The following paragraph 7 is added to § 17:

" (7) § 2 para. 8 and 9 as well as § 8 paragraph 2 in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, enter into force on 1 May 2014. At the same time, Section 13, together with the title, shall not

2. Subsection

Art and culture

Article 3

Amendment of the Federal Museum of Museums-Act 2002

The Federal Museums Act 2002, BGBl. No 14/2002, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I n ° 93/2013 and the Federal Ministries Act of 2014, BGBl. I n ° 11/2014, shall be amended as follows:

1. § 1 Z 2 reads:

" 2.

Kunsthistorisches Museum mit Weltmuseum Wien und Theatermuseum Wien (KHM-Museumsverband), "

2 and 6, § 7 (2) and (3), § 7 (2) and (3), § 8 (2) and (3), § 8 (1), § 10 (2) and (6), § 11 (1), § 21. in the respective grammatical form, the name shall be referred to as the "Federal Minister for Education, Art and Culture" by the name "Federal Chancellor" in the correct grammatical form in each case.

3. In § 3 (2), the expression "your/his" by the word "his" and the expression "your/him" by the word "him" replaced.

4. In § 5 (4) the date shall be: " 1. Jänner 2012 " by the date " 1. Jänner 2014 " , the amount "107,653 million euros" by the amount "108,153 million euros" , the amount "84.625 million euros" by the amount "85,094 million euros" , the amount "23,028 million euros" by the amount "23,059 million euros" and the expression "You/He" by the word "He" replaced.

5. In § 6 (1), the Z 2 is deleted.

6. In § 7 (1), Z 3 is deleted; Z 1 is:

" 1.

from three members appointed by the Federal Chancellor, "

7. The following sentence shall be added to section 10 (2):

"The Federal Chancellor is authorized to transfer to this Managing Director administrative matters by Regulation, provided that this is in the interest of expediency, purity, simplicity and cost savings."

8. In § 11 (1) and (2), the name shall be: "Kunsthistorisches Museum" by the name "KHM-Museumsverband" replaced.

9. In accordance with § 12, the following § 12a is inserted:

" § 12a. (1) The Office of the Austrian Federal Museums and the Officials of the Austrian Federal Museums will be responsible for the civil servants assigned to the institutions pursuant to § 10 (2), § 11 (1), § 11a (2) and § 14 of the Austrian National Library for the duration of the service. Austrian National Library set up. This service shall be a service authority subordinate to the Federal Chancellery for these officials and shall be headed by a person appointed by the Federal Chancellor, who shall be bound by his instructions in this function.

(2) The officials referred to in paragraph 1 shall belong to this Office as from 1 July 2014, as long as they are not transferred to another Federal Service Office. In the assignment to the permanent service to the institutions pursuant to § 10 para. 2, § 11 para. 1, § 11a para. 2 and to the Austrian National Library there is no change in this way. "

10. In § 21, the Z 6 is deleted.

(11) The following paragraph 8 is added to § 22:

" (8) § 1 Z 2, § 2 para. 3, § 3 para. 1 to 3, § 5 para. 1, 4, 5 and 7, § 6 para. 1, 3 and 4, § 7 para. 1 to 3, § 8 para. 1, § 10 para. 2 and 6, § 11 para. 1 and 2, § 12a and § 21 as well as the annex A in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, enter into force with the end of the day of the event. "

12. In Annex A, the name shall be: "Kunsthistorisches Museum mit Museum für Völkerkunde und Österreichisches Theatermuseum" by the name "KHM-Museumsverband" replaced.

Article 4

Amendment of the Federal Theatterment Act

I. The Federal Act on the Reorganisation of the Federal Theatre (Bundestheaterorganisationsgesetz-BThOG), BGBl. I n ° 108/1998, as last amended by the Federal Law BGBl. I No 33/2012 and the Federal Ministries of the Federal Ministries of Law 2014, BGBl. I n ° 11/2014, shall be amended as follows:

1. In § 3 (1), (3), (5) and (7), § 7 (4), § 12 (3), § 13 (3) (2) and (4) (2), § 13 (6), (9a) (18) and (12), § 17 (1), 18 (2) and § 32 (1), (2) and (10), the term "grammatical form" shall be used to describe the term. "Federal Minister for Education, the Arts and Culture" by the word "Federal Chancellor" in the correct grammatical form in each case.

2. In Section 7 (2), the date shall be: " 1. Jänner 2011 " by the date " 1. Jänner 2014 " and the amount "144,436" by the amount "148,936" replaced.

3. The second sentence is deleted in Section 12 (3).

4. In Section 12 (4), the phrase "is the artistic director in question" through the phrase "are the relevant artistic director and supervisory board" inserted.

Section 13 (3) Z 1 reads as follows:

" 1.

three members are appointed by the Federal Chancellor, "

6. In Section 13 (3), the letter at the end of the Z 2 shall be replaced by the word "and" replaced; in the Z 3 the word sequence "becoming a member" through the phrase "two members will be" and replace the paint with a point; the Z 4 is deleted.

7. § 13 (4) Z 1 reads:

" 1.

three members are appointed by the Federal Chancellor, "

8. In Section 13 (4), the letter at the end of the Z 3 shall be replaced by the word "and" replaced; the Z 4 is deleted.

9. In Section 13, Section 5, the quote shall be " 4 Z 1, Z 3 and 4 " by quoting " 4 Z 1 and 3 " replaced.

10. In § 13 para. 6, the quote becomes " 3 Z 1, 3 and 4 " by quoting " 3 Z 1 and 3 " as well as the quote " 4 Z 1, Z 3 and 4 " by quoting " 4 Z 1 and 3 " replaced.

11. In Section 13 (9a), in the entry section after the word "Business" the phrase "der Bundestheater-Holding GmbH" inserted.

12. In Section 13 (10a), in the entry section after the word "Business" the phrase "the subsidiaries" inserted.

13. In Section 17 (1), the phrase "subordinate to the Federal Ministry of Education, Arts and Culture" through the phrase "a service authority subordinate to the Federal Chancellery" replaced.

14. In Section 31a (5), the expression "§ 13 (2), (3) and (8)" replaced by "§ 13 (3) and (8)" .

(15) The following paragraph 6 is added to § 31a:

" (6) § 3 (1), (3), (5) and (7), § 7 (2) and (4), § 12 (3) and (4), § 13 (9a), (10a) and (12), § 17 (1), § 18 (2), § 31a (5) and § 32 (1), (2) and (10) in the version of the Budgetbegleitgesetz 2014, Federal Law Gazette (BGBl). I n ° 40/2014, enter into force at the end of the day of the event; at the same time, § 32 Z 5 will be repeal. Section 13 (3) to (6), as amended by the aforementioned Federal Act, shall enter into force on 1 September 2014. "

16. In § 32, the Z 5 is deleted.

II. The federal law, with which the Federal Theatre Organization Act is amended, BGBl. I No 33/2012, shall be amended as follows:

The Z 4 is omitted.

3. Subsection

Statistics and State Printing

Article 5

Amendment of the Federal Statistics Act 2000

Federal Law on Federal Statistics (Federal Statistics Act 2000), Federal Law Gazette (BGBl). I n ° 163/1999, as last amended by the Budgetaccompanying Act 2011, BGBl. I n ° 111/2010, is amended as follows:

1. In the table of contents, after the entry to § 32 the following entry is inserted:

" § 32a.

Reputations of Copies "

2. In accordance with § 32, the following section 32a and title shall be inserted:

" Refundation of copies

§ 32a. The Federal Government shall annually restate the Federal Institute for the first time in the preceding calendar year, for the first time for the year 2014, to the contract staff in accordance with section 56 (1) disbursed copies up to the date of the contract law of the contract In 1948. "

3. The following sentence shall be added to § 43:

" On the basis of section 32a, the conditions of these copies are to be found in § 198 (8) (4) (4) (lit). a in connection with § 211 UGB no application. "

4. In Section 55 (1), the phrase "subordinate to the Federal Chancellery" through the phrase "a service authority subordinate to the Federal Chancellery" replaced.

5. The following paragraph 9 is added to § 73:

" (9) The table of contents, § 32a including the title, § 43 and § 55 (1) in the version of the Budgetbegleitgesetz 2014, BGBl. I No 40/2014, enter into force at the end of the day of the event. In 2014, the lump sum amounts to EUR 43.391 million in accordance with Section 32 (5) instead of EUR 50.391 million. "

Article 6

Amendment of the State Printing Act 1996

The Federal Act on the Reorder of Legal Conditions of the Austrian State Printing Office (Staatsdruckereigesetz 1996), Federal Law Gazette (BGBl). I No 1/1997, as last amended by the Budgetaccompanying Act 2002, BGBl. I No 47/2001, is amended as follows:

1. § § 3 and 4 together with the headings, sections V and VI as well as sections 11 and 12 together with headings are not required.

2. § 14 para. 2 reads:

" (2) § 15 in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, shall enter into force on the expiry of the day of the event; at the same time, § § 3 and 4 together with the headings, sections V and VI, § § 11 and 12 together with transcripts and § 14 (3) to (5) as well as the State Printing Act, BGBl. No 340/1981, except in the case of force. '

3. § 14 (3) to (5) are deleted.

4. § 15 reads:

" § 15. With the enforcement of this federal law are entrusted:

1.

in respect of Section 2 (3) and Section 6 of the relevant Federal Ministers,

2.

with regard to § 1 (6), § 5 and § 7 (2) of the Federal Chancellor,

3.

and the Federal Minister of Finance. "

Section 2

Justice

Article 7

Amendment of the Stock Corporation Act

The Stock Corporation Act, BGBl. N ° 98/1965, as last amended by the Federal Law BGBl. I No 35/2012, shall be amended as follows:

(1) The following paragraph 5 is added to § 61:

"(5) Dividend claims from registered shares for which no one is registered as a shareholder in the share book shall expire at the end of the financial year in which the relevant profit-making decision has been taken."

2. In § 258 (1), after the word order "to comply with § § 33 para. 3," the expression "61 (1)," inserted.

3. § 262 is amended as follows:

(a) In paragraph 30, first sentence and second sentence, after the turn of the "on 1 August 2011" in each case the turn " or on 1. Jänner 2014 " inserted.

(b) The following paragraphs 32 and 33 are added:

" (32) § 61 (5) and § 258 (1) in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, enter 1. October 2014, in force. Section 61 (5) shall apply to dividends arising from profit-use decisions taken after 30 September 2014. Section 258 (1), as amended, is to be applied to facts that occur after 30 September 2014.

(33) Issued Documents on bearer shares or interim certificates, which are based on the Company Law Amendment Act 2011, BGBl. No 53/2011, or amendments to the Articles of Association, which have been adopted pursuant to the above-mentioned Federal Act, shall be deemed to be force-free on the expiry of the 30 September 2014 as per § 67. "

Article 8

Amendment of the Fees Act

The Fees Act, BGBl. No. 136/1975, as last amended by the Federal Law BGBl. I No 190/2013, shall be amended as follows:

1. § 54 (1) (1) (1) b is:

" (b)

if the document to be translated is difficult to read, 3 euros more than the basic fee; "

2. § 54 (1) Z 4 reads:

" 4.

for each page of a document translated during a hearing or hearing, half the fee for the translation of a document, in addition to the charge after Z 3; the document to be translated has been included in the same document For the translation of the entire document, such fees shall not exceed 20 euros; "

3. § 54 (1) Z 5 reads:

" 5.

for the verification of a translation, the fee fixed for translation shall be increased by 5 euro. "

4. In § 58, first sentence, the word order shall be "the President of the Court of Justice" through the phrase "the Federal Administrative Court" replaced.

5. § 58 second sentence is repealed.

Article 9

Amendment of the Court of Justice Act

The court organization law, RGBl. No 217/1896, as last amended by the Federal Law BGBl. No 210/2013, shall be amended as follows:

1. § 23 reads as follows:

" Systemization overviews

§ 23. The overviews on the allocation of the posts for judges and for prosecutors to the individual courts or tribunals respectively Public prosecutors (system overviews) are to be published annually on the Justice Intranet once a year, as far as possible until 30 June (§ 78d). "

2. The title of § 78d reads as follows:

"Customer services in the area of judicial authorities"

3. The following paragraphs 4 and 5 are added to § 78d:

"(4) The" Official Journal of the Austrian Judicial Administration " is no longer to be carried out. To the extent that publications are provided in the "Official Journal of the Austrian Judicial Administration" in laws, regulations or events, corresponding publications in the Justice Intranet pursuant to para. 1 or in any other appropriate Wise (e.g. RIS or Justice-Homepage) to be done.

(5) In the same way, arrangements whereby business distributions, business units and business distribution overviews are to be submitted to the Federal Ministry of Justice by means of appropriate publication in the justice intranet (paragraph 1) will be published in the same way. 1). "

(4) The following paragraph 19 is added to § 98:

" (19) § 23, the title of § 78d as well as § 78d para. 4 and 5 in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, enter into force on 1 July 2014. Administrative preparatory measures can already be taken at the end of the day of the presentation of the aforementioned federal law. "

Article 10

Amendment of the judicial organisation novella Vienna-Lower Austria

The federal law, with which the District Court Organizational Act for Vienna, the Federal Act No. 91/1993 and the Public Prosecutor's Law are amended (court organization novella Vienna-Lower Austria), BGBl. I n ° 81/2012, shall be amended as follows:

1. In Art. I Z 4, Art. II Z 2 and Art. III Z 2 shall be the date "1 July 2014" by the date "1 July 2016" replaced.

2. The changes made in Z 1 will be effective on 1 July 2014, but at the earliest with a corresponding adaptation of the entry into force of § 1 para. 2 of the Federal Government's Regulation on the merging of district courts and on the Sprengel of the remaining District Courts in Lower Austria (District Court-Ordination of Lower Austria 2012), BGBl. II No 204/2012.

Article 11

Amendment of the Judicial Supervision Agency-Law

The Justice Support Agent Act, BGBl. I n ° 101/2008, as last amended by the Federal Law BGBl. I n ° 15/2013, shall be amended as follows:

1. In Section 1, Section 1, after the turn of the " BGBl. No. 144/1969, " the phrase "as well as those for the support of the ordinary courts" inserted.

2. In § 2 paragraph 5, after the word order "Experts to support the" the word "ordinary" and after the phrase "Family Affairs" the phrase " as well as for the performance of the tasks of the Youth Court Aid in accordance with the sixth section of the Youth Court Act 1988, BGBl. No 599/1988, ' inserted.

(3) In § 2 (5a), after the phrase "judicial procedure" the phrase " as well as for controlling tasks within the framework of the judicial management outside the scope of application of the court organization law, RGBl. No 217/1896, inserted.

4. § 2 (5b) is deleted.

5. In § 2 (7) the word shall be deleted "judicial institutions" .

6. In § 18 (5) Z 4 the phrase is deleted "and the management report" .

(7) The following paragraph 4 is added to § 30:

" (4) § 1 para. 1, § 2 para. 5, 5a and 7 as well as § 18 paragraph 5 Z 4 in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, enter into force on 1 July 2014. At the same time, Section 2 (5b) is repeal. Administrative preparatory measures can already be taken at the end of the day of the presentation of the aforementioned federal law. "

Article 12

Amendment of the Rules of Lawyers

The law of law, RGBl. No. 96/1868, as last amended by the Federal Law BGBl. I No 190/2013, shall be amended as follows:

1. In § 24 (3), the point is replaced by a line-point and the following word sequence is added:

" with the exception of the votes in accordance with § 27 (1) (1) d) The determination of the annual contributions of the chamber members in order to cover the administrative expenses of the chamber and the contributions of the members of the chamber to cover expenses in the sense of § 27 (1) (lit). (c) as well as the decision-making on the system of transshipment in accordance with section 51, the same shall apply in the case of a vote made in a plenary assembly. "

2. In § 53 (2), first sentence, the word order shall be "may be for legal contenders" through the phrase "For lawyers, at least a quarter must be allowed to" replaced.

Article 13

Entry into force, transitional provisions

§ 1. Art. 8 (amendment of the Fees Act) and 12 (amendment of the Code of Lawyers) of this Federal Act will enter into force on 1 July 2014.

§ 2. Art. 8 Z 1 to 3 (§ 54 GebAG) shall apply to activities which shall be carried out after 30 June 2014.

Section 3

Finance

Article 14

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Tax Amendment Act 2014, BGBl. I n ° 13/2014, shall be amended as follows:

1. § 67 (6) is amended as follows:

(a) The first sentence reads:

" Other benefits payable at or after termination of the service (such as, for example, voluntary transfers and severance payments, with the exception of pay-as-offs paid by BV funds and payments for the waiver of work for future wage payment periods) shall be taxed in accordance with the following provisions with the tax rate of 6%: "

b) In Z 7 the word sequence shall be deleted "concerning voluntary removals" .

2. In § 108, the following Z 3 shall be added to paragraph 7:

" 3.

Contributions will be repaid in accordance with § 93 (3) BWG. "

Article 15

Amendment of the Corporate Tax Act 1988

The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Federal Law BGBl. I n ° 13/2014, shall be amended as follows:

Section 11 (1) Z 4 reads as follows:

" 4.

Interest in connection with the debt financing of the purchase of capital shares within the meaning of § 10, insofar as they are part of the operating assets. Non-deductions may not be deducted from money supply and incitation costs as well as expenses which fall under § 12 (1) Z 9 or 10. "

Article 16

Amendment of the 1994 turnover tax law

The sales tax law in 1994, BGBl. N ° 663/1994, as last amended by the 2014 Tax Amendment Act, Federal Law Gazette (BGBl). I n ° 13/2014, shall be amended as follows:

(1) § 3a is amended as follows:

(a) para. 13 reads:

" (13) Electronic services provided as well as telecommunications, broadcasting and television services shall be carried out in the place where the recipient of the service is domicated, registered or habitually resident, in so far as such benefits are provided for: are provided to a non-contractor within the meaning of paragraph 5 Z 3. "

(b) In paragraph 14, the first sentence reads as follows:

' Where the addressee is a non-entreponer within the meaning of paragraph 5 (3) and he has no residence, registered office or habitual residence in the territory of the Community, the following other benefits shall be provided at his residence, registered office or habitual residence in the territory of the Third country territory executed: "

(c) In paragraph 14, Z 12 to 14 shall be deleted; Z 15 shall be designated "12." .

(d) para. 15 reads:

" (15) In the case of the following other services, the place of other services shall be transferred from the territory of the third country to the national territory, if it is used or evaluated domestiy:

1.

for the rental of means of transport;

2.

in the case of any other benefit referred to in paragraph 14, to a legal person under public law who is a non-contractor within the meaning of paragraph 5 (3) of the Treaty. "

(e) In paragraph 16, the reference " 6, 7, 12 or 13 lit. a " by reference " 6, 7, 12, 13 or 14 " replaced.

2. § 22 is amended as follows:

(a) In paragraph 1, the first sentence shall be:

"In the case of non-accounting operators whose turnover in the context of a country and forestry operation does not exceed EUR 400 000, the tax on these transactions shall be fixed at 10% of the basis of assessment."

(b) In paragraph 1, the following paragraph 1a is added:

"(1a) For the determination of the turnover limit of EUR 400 000 according to paragraph 1 and the date of the entry of the turnover tax consequences resulting from exceeding or falling below the turnover limit, § 125 BAO shall apply mutatis mutuelly."

Section 25a, together with the headline, reads:

" Special arrangements for third country operators who provide electronically supplied services or telecommunications, radio or television services to non-contractors in the Community territory

§ 25a.

Conditions for the mobilisation of the special scheme

(1) An entrepre who, in the Community territory, neither operates his undertaking nor has a permanent establishment and is not obliged to be registered in the Community territory for purposes of turnover tax purposes, may, on application for turnover pursuant to § 3a Paragraph 13, which shall be carried out in the territory of the Community, by way of derogation from the general provisions set out in the special scheme set out below, if this does not apply in accordance with paragraph 10, Article 25a (8) or a comparable blocking period in another. Member State is excluded and it is not in any other Member State of the Special arrangements pursuant to Articles 358 to 369 of Directive 2006 /112/EC. The application for the special scheme is to be submitted via the portal established for these purposes at the Federal Ministry of Finance.

Where an entreprenter is subject to the special arrangements laid down in Articles 358 to 369 of Directive 2006 /112/EC in another Member State, the following paragraphs shall apply in accordance with the provisions of the following paragraphs.

Start of use

(2) The special scheme shall apply from the first day of the calendar quarter following the application referred to in paragraph 1. By way of derogation, it shall apply from the date of the provision of the first other benefit within the meaning of paragraph 1 if the contractor reports the commending of the activity not later than on the tenth day of the month following the first performance. The latter shall also apply in the event of a change from the special scheme in accordance with Art. 25a to the special arrangement according to Art. 25a.

Tax return, declaration period

(3) At the latest on the twentieth day of the month following a declaration period, the trader shall declare a declaration of tax on all taxable transactions carried out during that declaration period covered by the special scheme relating to: to submit these purposes to the portal established by the Federal Ministry of Finance. A tax return is also to be made if no transactions have been carried out in the explanatory period. The tax to be paid for the explanatory period shall be calculated by itself.

The explanatory period shall be the calendar quarter.

(4) The tax declaration shall specify the transactions covered by the special scheme, the tax rates to be applied and the tax to be paid in respect of each Member State and the total amount of tax to be paid. In addition, the identification number to be issued by the tax authorities for this special scheme shall be disclosed.

Values in foreign currency

(5) The amounts in the tax return shall be expressed in euros. In order to calculate the tax on foreign currency, the entreprenchment has to convert the value in foreign currency into the rates determined by the European Central Bank for the last day of the declaration period. If no conversion rates have been established for that day, the trader shall be able to convert the tax on the conversion rates established by the European Central Bank for the next day following the expiry of the declaration period.

Amendment of the tax base

(6) Changes to the tax base of the transactions referred to in paragraph 1 by the trader shall be made electronically within three years from the date on which the original declaration was to be made, by rectifying the original declaration; and have a return to the original explanatory period.

Tax payment

(7) The tax shall be payable at the latest on the twentieth day (due date) of the month following the declaration period in which the other benefit has been carried out within the meaning of paragraph 1. The payment shall be made with reference to the underlying tax returns.

Termination or exclusion from the special scheme

(8) An entreponator may terminate the use of this special scheme, whether or not he continues to provide other services which may be covered by this special scheme. The termination of the special scheme can only take place with effect from the beginning of a calendar quarter. It shall be declared no later than 15 days before the end of the calendar year preceding the end of the preceding calendar year on the portal set up for these purposes at the Federal Ministry of Finance.

(9) In the following cases, an entreponer shall be excluded from the use of the special scheme:

1.

the trader shall inform him that he does not provide any other services or telecommunications, radio or television services rendered electronically;

2.

no other services within the meaning of paragraph 1 shall be provided over a period of eight consecutive calendar quarters;

3.

the operator no longer fulfils the conditions required for the use of this special scheme;

4.

the operator is repeatedly in breach of the rules of this special scheme.

The exclusion decision shall be transmitted electronically and shall be effective from the first day of the calendar quarter following the transmission of the exclusion decision. However, if the exclusion is due to a transfer of the place from which the entrepre operates his undertaking, to the territory of the Community or to the establishment of a permanent establishment in the Community, the exclusion from that date shall be: of this change.

Lock deadlines

(10) In the event of an exclusion in accordance with paragraph 9 (1) (1) or an entrepre of an entreprenter in accordance with paragraph 8 of this Regulation, the trader may have two calendar quarter years of effectiveness of the exclusion or the special scheme. do not take advantage of the termination. If an exclusion is made in accordance with paragraph 9 Z 4, this period shall be eight calendar quarter years and shall apply to the special arrangements in accordance with Articles 25a and 25a.

Reporting obligations

(11) The trader shall have the termination of his activity under this special scheme, changes which no longer satisfy the conditions for the use of this special scheme, as well as any changes to be made to the special arrangements under the special scheme to report the information communicated to the Federal Ministry of Finance by the date of the tenth day of the following month on the portal established for these purposes.

Recording requirements

(12) The records of the transactions carried out under this special scheme shall be kept separately in accordance with the Member States in which the transactions have been carried out. Records shall be kept for a period of ten years and shall be made available electronically at the request of the competent authority.

Determination and development of the tax liability of domestic transactions

(13) In the event that the trader does not make the filing of the tax declaration undue or if the tax return proves to be incomplete or the self-calculation is incorrect, the tax office shall set the tax as far as it is concerned. transactions carried out within the meaning of paragraph 1. The tax fixed shall be due on the date of the due date referred to in paragraph 7.

(14) The tax liability for transactions carried out in the territory of the country pursuant to paragraph 1 arises at the time when the other services are carried out.

(15) The second sentence of Article 21 (1) to (6) and the second sentence of Article 27 (7) shall not apply to transactions carried out in the territory of Germany pursuant to paragraph 1. "

4. The following paragraph 41 is added to § 28:

" (41) § 3a (13) to (16), § 22 (1) and (1a), Art. 25a with title, Art. 25a with title and Art. 28, respectively in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, enter 1. January 2015 will be in force and will be applied for the first time on sales and other facts, which will be executed after 31 December 2014. If transactions in accordance with Section 3a (13) are executed in the version of the aforementioned Federal Act after 31 December 2014, this shall apply only to the part of the pay which is not before the 1. Jänner 2015 was collected. The application for the mobilisation of the special scheme in accordance with Article 25a (1) shall apply from 1 January 2008. October 2014. "

(5) The Annex (To § 29 (8)) is amended as follows:

(a) In accordance with Article 25, the following Article 25a, together with the heading:

" Special arrangements for operators established in the Community territory who provide electronically supplied services or telecommunications, radio or television services to non-operators in the Community territory

Art. 25a.

Domestic entrepreneurs

Conditions for the mobilisation of the special scheme

(1) By way of derogation from the general rules, the following entrepreneurs may, by way of derogation from the general rules, apply for transactions in accordance with Article 3a (13) which are carried out in other Member States in which they do not operate their undertakings or have a permanent establishment. the following special arrangements shall apply if this is not excluded in accordance with paragraph 8, section 25a, paragraph 10, or a comparable blocking period in another Member State:

1.

an entrepreer who operates his or her domestic business;

2.

an entrepreer who operates his/her undertaking in the territory of the third country and which has a permanent establishment within the territory of the territory of the Community;

3.

an entrepreer who operates his undertaking in the territory of the third country, has a permanent establishment in the territory of the country and, in the rest of the Community, operates at least one other permanent establishment and is responsible for the use of the special scheme in accordance with this Regulation Federal law decides.

In the cases of Z 3, the trader may only choose to take advantage of the special rule under this federal law if, within the two preceding calendar years, he is not in another Member State in which he is appointed at the time of the Where the application has been lodged, a special scheme pursuant to Articles 369a to 369k of Directive 2006 /112/EC, under the conditions laid down in Z 3, has been used.

The application for the use of this special scheme shall be submitted via the portal established for these purposes at the Federal Ministry of Finance.

Start of use

(2) The special scheme shall apply from the first day of the calendar quarter following the application referred to in paragraph 1. By way of derogation, it shall apply from the date of the provision of the first other benefit within the meaning of paragraph 1 if the contractor reports the commending of the activity not later than on the tenth day of the month following the first performance.

Where the trader has taken advantage of a special scheme in accordance with Articles 369a to 369k of Directive 2006 /112/EC in another Member State, and the place from which the trader operates his or her undertaking, to the territory of the country or to the territory of the third country , the special scheme shall apply from the date of the amendment to the Member State or its permanent establishment in the other Member State. This shall also apply in the event of a change from a special arrangement within the meaning of section 25a to this special arrangement. The precondition for this is the fact that the entreponer electronically reports this change at the latest on the tenth day of the month following the change to the two Member States.

Tax return, declaration period, payment

(3) At the latest on the twentieth day of the month following a declaration period, the trader shall declare a declaration of tax on all taxable transactions carried out during that declaration period covered by the special scheme relating to: to submit these purposes to the portal established by the Federal Ministry of Finance. A tax return is also to be made if no transactions have been carried out in the explanatory period. The tax to be paid for the explanatory period shall be calculated by itself and shall be paid upon delivery of the declaration, but not later than on the twentieth day of the month following the declaration period. The payment shall be made with reference to the underlying tax returns. In the case of corrections, paragraph 12 shall apply mutagenly.

The explanatory period shall be the calendar quarter.

(4) The tax declaration shall indicate:

1.

the VAT identification number issued to the trader by the tax office in accordance with Art. 28;

2.

for each Member State, the sum of the taxable transactions carried out in that declaration period and subject to the special arrangements, and the tax payable thereon, broken down by tax rates;

3.

the total tax liability.

Where the operator of establishments in other Member States provides for transactions covered by this special scheme, the information referred to in Z 1 to 3 shall also be given in the tax declaration for each of those Member States. In the absence of a VAT identification number, the tax registration number of the respective establishment shall be indicated.

Values in foreign currency

(5) The amounts in the tax return shall be expressed in euros.

In order to calculate the tax on foreign currency, the entreprenchment has to convert the value in foreign currency into the rates determined by the European Central Bank for the last day of the declaration period. If no conversion rates have been established for that day, the trader shall be able to convert the tax on the conversion rates established by the European Central Bank for the next day following the expiry of the declaration period.

Termination or exclusion from the special scheme

(6) An entreprenter may terminate the use of this special scheme, whether or not he continues to provide other services which may be covered by this special scheme. The termination of the special scheme can only take place with effect from the beginning of a calendar quarter. It shall be declared no later than 15 days before the end of the calendar year preceding the end of the preceding calendar year on the portal set up for these purposes at the Federal Ministry of Finance.

(7) In the following cases, an entreponer shall be excluded from the use of the special scheme:

1.

the trader shall inform him that he does not provide any other services or telecommunications, radio or television services rendered electronically;

2.

no other services within the meaning of paragraph 1 shall be provided over a period of eight consecutive calendar quarters;

3.

the operator no longer fulfils the conditions required for the use of this special scheme;

4.

the operator is repeatedly in breach of the rules of this special scheme.

The exclusion decision shall be transmitted electronically and shall be effective from the first day of the calendar quarter following the transmission of the exclusion decision. However, if the exclusion is due to a change in the place from which the trader operates his undertaking or to a change in the place of the permanent establishment, the exclusion shall take effect from the date of that change.

If an electronic transmission via FinanzOnline is not possible, it must be sent to the e-mail address announced by the entreprenter. The transmission of the e-mail shall be deemed to have been effected by the sending of the e-mail, with the exception of the trader pointing out that the e-mail has not been sent to him.

Lock deadlines

(8) In the event of an exclusion in accordance with paragraph 7 (1) (1) or an entrepre in accordance with paragraph 6 above, an entreponer shall be able to make use of this special scheme, the trader may have two calendar quarter years of effectiveness of the exclusion do not take advantage of the termination. If an exclusion is made in accordance with paragraph 7 Z 4, this period shall be eight calendar quarter years and shall apply to the special arrangements in accordance with Articles 25a and 25a.

Reporting obligations

(9) The trader shall have the termination of his activity under this special scheme, changes which no longer satisfy the conditions for the use of this special scheme, as well as any changes to the arrangements under the special scheme to report the information communicated to the Federal Ministry of Finance by the date of the tenth day of the following month on the portal established for these purposes.

Recording requirements

(10) The records of transactions carried out under this special scheme shall be kept separately in accordance with the Member States in which the transactions have been carried out. Records shall be kept for a period of ten years and shall be made available electronically at the request of the competent authority.

Entrepreneurs resident in the rest of the Community

(11) Underlying an entrepre in another Member State of the special scheme referred to in Articles 369a to 369k of Directive 2006 /112/EC and does not have a domestic establishment, the provisions of paragraph 2 to 10 shall apply to the domestic application of the special scheme taxable transactions subject to the use of taxable transactions.

Amendment of the tax base

(12) Changes in the basis of the assessment of the revenue referred to in paragraph 11 by the trader shall be made electronically within three years from the date on which the original declaration was to be made, by rectifying the original declaration and have a return to the original explanatory period.

Origin of the tax liability, due date, payment

(13) The tax liability for transactions referred to in paragraph 11 arises at the time when the other services are executed. The tax shall be paid at the latest on the twentieth day (due date) of the month following the declaration period in which the other service has been carried out. Section 21 (1) to (6) shall not apply to these transactions.

Determination of the tax

(14) In the event that the trader does not make the filing of the tax declaration undue or if the tax return proves to be incomplete or the self-calculation is incorrect, the tax office shall have the tax on transactions within the meaning of paragraph 11. to be fixed. The tax fixed shall be due in respect of the due date referred to in paragraph 13.

Pre-tax withdrawal

(15) An entrepre who provides other services which are subject to a special scheme pursuant to Articles 369a to 369k of Directive 2006 /112/EC in the territory of the country or in another Member State, and which is not obliged to apply, in accordance with Article 21 (4) thereof, a To make a tax return, it must apply the deductiy deducted from these other benefits under Section 21 (9), regardless of whether it is a domestic business owner. "

(b) In Article 28 (1), the first sentence is:

" The tax office shall have entrepreneurs within the meaning of § 2, who provide supplies or other services in the country for which the right to deduct has been granted, or for the purpose of using the special scheme in accordance with Art. 25a To grant a sales tax identification number. "

Article 17

Amendment of the Stability Procurement Act

The Stability Procurement Act, BGBl. I n ° 111/2010, as last amended by the Tax Amendment Act 2014, BGBl. I n ° 13/2014, shall be amended as follows:

(1) The following paragraph 4 is added to § 6:

" (4) The debt of credit for credit institutions within the meaning of Article 2 (2) (4) (4) ends with that month in which the European Commission has taken the decision that the State aid for the orderly winding up of a credit institution with the internal market in accordance with Article 107 (3) (b) of the TFEU. "

2. The following paragraph 4 is added to § 9:

"(4) Section 6 (4) shall enter into force with the 2013 apportionment."

Article 18

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No 194/1961, as last amended by the Tax Amendment Act 2014, Federal Law Gazette (BGBl). I n ° 13/2014, shall be amended as follows:

1. In § 125, para. 1 lit. a becomes the amount "400 000 euro" by the amount "550 000 euro" replaced.

(2) The following paragraph 43 is added to § 323:

" (43) § 125 para. 1 lit. a in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, for the first time in 2013 and 2014, turnover is to be applied. "

Article 19

Amendment of the Health and Social Sector-Aid Law

The federal law governing health and social aid (Health and Social Aid), Federal Law Gazette (BGBl). No 746/1996, as last amended by the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall be amended as follows:

1. The short title shall be the expression " -GSBG " .

2. § 2 (4) and (5) reads as follows:

" (4) If a facility which has taken advantage of the aid pursuant to paragraph 1 is no longer entitled to this claim and a pre-tax correction pursuant to section 12 (10) of the UStG 1994 can be asserted, the common value of the fixed assets of the To set up a fictitious sales revenue for a reduction in accordance with paragraph 1. The reduction is limited by the pre-tax adjustment taken in.

(5) Where an object of the fixed assets of an entrepre, which relates to an aid in accordance with Article 1 or Article 2, is subject to a change in the use of a pre-tax correction, the aid for that purpose shall be the same for the same To reduce the time periods and at the same level as the pre-tax correction. If the power to dispose of such power changes in the course of a turnover which is not taxable in accordance with UStG 1994, a reduction shall be made in the amount which, in the case of tax liability, is subject to a pre-tax correction at the time of the implementation of the facts. could have triggered a reduction in aid under paragraph 1, applying a fictitious charge equal to the value of the common value. '

3. In § 5, after the word order "The corrigendum is" the phrase "before the annual declaration is made" , after the word order "changed" the phrase " , then with an annual declaration for the calendar year " inserted.

4. The text of § 6 shall be the sales designation "(1)"; the following paragraphs 2 and 3 are added:

" (2) In the same way, starting for the year 2014, a summary annual declaration shall be made by the end of the month of June of the following year.

(3) The right to claim the aid shall be forfeited five years after the end of the year in which the aid claim has arisen. "

Article 20

Amendment of Administrative Assistance-Implementing Act

The Federal Law on the Implementation of the OECD Principles of International Tax Legal Assistance (Administrative Assistance Act-ADG), BGBl. I n ° 102/2009, shall be amended as follows:

1. In Section 2 (2), the word order shall be "the administrative financial criminal proceedings" through the phrase "the administrative financial criminal proceedings with the exception of section 99 (6) of the Financial Criminal Law" replaced.

2. § 4 together with the title is:

" Determination and verification of the disclosure obligation in the case of bank information

§ 4. (1) The credit institution concerned by the foreign assistance request shall be immediately informed of the foreign assistance request and the information requested for the implementation of the administrative assistance procedure in accordance with section 2 (3) of the examination in accordance with Article 2 (3). Austria competent authority. The request for information and all related facts and operations shall be kept secret from customers and third parties.

(2) If the foreign assistance request relates to a group of persons not identified individually, in respect of which there is reason to presume that the persons seeking assistance from this group are concerned by the fact that the persons covered by this group are concerned, (group search), if the State requesting assistance is in accordance with the conditions laid down in this request, the request shall not be complied with (group search). the group as well as the concrete The facts and circumstances which led to the request were adequately described and, in so doing, the tax provisions of the State requesting assistance are, on the basis of what circumstances, reason to be adopted is that the persons included by the group may have infringed those tax rules and that the information requested is of benefit to the determination of whether that legislation has been infringed.

(3) The conditions for the provision of information shall be fulfilled if no formal complaints are made on the part of the authority responsible for carrying out the administrative assistance procedure with regard to the foreign assistance request. They are also fulfilled if, in this request, the identity of the person is not disclosed by the name, but merely by another identification feature, such as a account number.

(4) If, on the basis of the information provided in the foreign assistance request, the credit institution is not in a position to disclose the necessary information, the credit institution shall immediately have the reasons for the application of the administrative assistance procedure in to notify Austria to the competent authority. This will, if necessary, be put into agreement with the foreign authority requesting assistance and, after the relevant additional information has been received, will accordingly modify the request for assistance.

(5) The credit institution is neither obligated nor entitled to examine the correctness of the official feast positions on the fulfilment of the conditions set out in paragraph 3. "

3. The text of § 8 will become the sales designation "(1)" The following paragraphs 2 and 3 shall be added:

" (2) § 2 para. 2 and § 4, in each case in the version of the Budgetbegleitgesetz 2014, BGBl. I No 40/2014, shall enter into force with the day following the presentation of the aforementioned Federal Act.

(3) § 4 in the version of the Federal Law BGBl. I No 102/2009 is in accordance with Art. 131 (3) B-VG as amended by the Federal Law BGBl. I n ° 51/2012 on reasoned requests from the persons concerned by the foreign assistance request and from the business relationship with the credit institution, to a communication which has to be informed of the existence of the persons referred to in Article 2 (3) for the In the event of a breach of banking secrecy, it shall be necessary to apply the administrative assistance procedure to be applied to the competent authority of 1 January 2008. Jänner 2014 up to the date of entry into force of § 4 in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014. "

Article 21

Amendment of the Financial Compensation Act 2008

The Financial Equalization Act 2008, BGBl. I n ° 103/2007, as last amended by the Federal Law BGBl. I n ° 208/2013, shall be amended as follows:

1. In § 23 (4c) the word sequence shall be added to the entry section. "EUR 276 million" through the phrase "180 million euros" replaced.

2. In Section 23 (4c) (5), the following sentence shall be added after the table:

" In so far as a country is not granted a special purpose grant, the highest possible share in the federal grant is increased for the other countries in the ratio of this distribution key, whereby, however, this does not include the 1.5 times the share of the federal grant. the original share. "

3. § 23 para. 4c Z 7 second sentence reads:

"The federal government will transfer the special purpose grant in 2015 to 2018, whereby the payments may not exceed EUR 30 million in 2015 and a maximum of EUR 50 million per year in the additional years."

Article 22

Amendment of the Federal Act on the Rights of the Federal Republic of Germany

The Federal Liability Law, Federal Law Gazette (BGBl). I n ° 149/2011, as last amended by the Federal Law BGBl. I No 50/2012, shall be amended as follows:

1. In Section 1 (1), the word order shall be " 1. January 2012 to 31 December 2014 " through the phrase " 1. Jänner 2015 to 31 December 2018 " and the phrase "193,1 Billion Euro" through the phrase "180.9 billion euros" replaced.

2. In § 1 para. 3 Z 1 the word order shall be "193 billion euros" through the phrase "180 billion euros" replaced.

3. In § 1 para. 3 Z 2 the word order shall be "100 million euros" through the phrase "900 million euros" replaced.

4. In Section 1, Section 4, Z 1, the word order shall be "18 billion euros" through the phrase "1.877 billion euros" replacing the word sequences " ÖIAG-Anleihegesetz, BGBl. No 295/1975, ' and " Interbank Market Strengthening Act, BGBl. I No 136/2008, " .

5. In Section 1, Section 4, Z 2, the word order shall be "175 billion euros" through the phrase "178,123 billion euros" replaced.

6. The following paragraph 4 is added to § 8:

" (4) § 1 (1), (3) and (4) in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, occurs with 1. Jänner 2015 in force. "

Article 23

Amendment of the Scheidemünzengesetz 1988

The Scheidemünzengesetz 1988, BGBl. No 597/1988, as last amended by the Federal Law Gazette (BGBl). I No 38/2005, shall be amended as follows:

1. § 3 (3) reads:

" (3) Münze Österreich Aktiengesellschaft has no provision for any provisions for the obligations pursuant to § 8 (4), § 10 and § 11. A provision for obligations in accordance with § 14 shall be permissible at most 4 vH of the circulation. "

2. In accordance with § 3 (3), the following paragraphs 4 to 6 are added:

" (4) The annual financial statements shall be drawn up in such a timely manner that a phase-congruent dividend activation is possible with the shareholder.

(5) The formation of retained earnings pursuant to Section 229 (3) of the German Commercial Code (UGB) is only permitted to the extent that it is required by law or is economically justified in the case of a reasonable commercial assessment and the amount of the profit reserves is 30 vH of the total profit. Volume flow does not exceed; a surpassing amount is to be resolved.

(6) A profit of the balance sheet resulting from the taking into account of paragraphs 3 and 5 shall be transferred to the shareholder in 90vH; the remainder shall be used in accordance with the resolution of the Annual General Meeting. "

3. The following paragraph 9 is added to § 19:

" (9) § 3 (3) to (6) in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, will enter into force on 1 July 2014. "

Article 24

Amendment of the Export Finance Promotion Act

The Federal Act on the Financing of Legal Transactions and Rights (Export Finance Promotion Act-AFFG), BGBl. No. 196/1967, as last amended by the Federal Law BGBl. I No 122/2012, shall be amended as follows:

1. § 5 (1) reads:

"(1) amounts which are to be paid in accordance with § 7 for the taking over of liabilities as remuneration as well as those to be paid by the Federal Government pursuant to § 4 are to be credited continuously to an account of the Federal Government with the authorized representative."

2. § 8 is referred to as § 9. The following is inserted as new § 8:

" § 8. § 5 (1) in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, occurs with 1. Jänner 2015 in force. "

Section 4

Home affairs

Article 25

Amendment of the law on the establishment of a residence and residence permit

The Law on the Law of the Netherlands (NAG), Federal Law Gazette (BGBl). I n ° 100/2005, as last amended by the Federal Law BGBl. I No 144/2013, shall be amended as follows:

1. In the table of contents, the entry is 5. Main item of the 1. Part:

" 5. Main piece: Integration Promotion and Integration Advisory Board "

2. In § § 5, 7 and 21a (7) the word order shall be "European and international affairs" through the phrase "Europe, integration and exterior" replaced.

3. In the title of the 5. Main item of the 1. Part becomes the phrase "Advisory Council on Asylum and Migration Issues" by the word "Integration Advisory Council" replaced.

4. In § 17 (1a) the word order shall be "The Authority" through the phrase "The Austrian Integration Fund" and the word "third-country nationals" by the word "Foreign" replaced.

5. In Section 17 (2), in Z 4, the line-point shall be replaced by the word "and" replaced; the Z 5 is omitted and the previous Z 6 is replaced by the number designation "5." .

6. In § 17 (4), the word "Home Affairs" through the phrase "Europe, integration and exterior" replaced, and the word sequence is deleted "migration and" .

7. In Section 18 (2) and (4), the word shall be: "Home Affairs" through the phrase "Europe, integration and exterior" replaced.

8. § 81 shall be added in accordance with paragraph 34 of the following paragraph 35:

" (35) The orders of the members of the Integration Advisory Board, which according to § 18 (2) in the version prior to the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, shall continue until the end of their functional period unless they otherwise end elsewhere. "

9. § 82 is added in accordance with paragraph 19 of the following paragraph 20:

" (20) The table of contents, § 5, § 7, the title of the 5. Main item of the 1. Part, § 17 (1a), (2) and (4), § 18 (2) and (4), § 21a (7), § 81 (35) and § 83 in the version of the Budgetbegleitgesetz 2014, Federal Law Gazette (BGBl). I n ° 40/2014, enter into force with the end of the day of the event. "

10. In § 83, the stroke point at the end of the Z 1 is replaced by an accordiation.

11. In § 83 Z 2, the word order shall be "the Federal Minister for European and International Affairs" through the phrase "is the Federal Minister for Europe, Integration and Foreign Affairs" and the line point is replaced by a dash.

12. In § 83 Z 3, after the quote "§ 15 (4)" the word "is" inserted; the word "and" is replaced by a dash.

13. In § 83, the previous Z 4 is given the number designation "5." ; after Z 3 the following Z 4 (new) is inserted:

" 4.

§ § 17 and 18 is the Federal Minister for Europe, Integration and Foreign Affairs and "

14. In § 83 becomes in Z 5 (new) after the word "Provisions" the word "is" inserted.

Article 26

Amendment of the Personal Status Act 2013

The Personal Status Law 2013 (PStG 2013), BGBl. N ° 16/2013, shall be amended as follows:

1. In Section 25 (1), the word order shall be deleted "in the offices of the district administration authority" .

2. § 25 (3) reads:

" (3) § 18 (1) to (3) shall apply mutatily. If witnesses have been attached, they shall also be included in the minutes. "

Article 27

Amendment of the BFA procedural law

The BFA-procedural law (BFA-VG), BGBl. I n ° 87/2012, as last amended by the Federal Law BGBl. I No 144/2013, shall be amended as follows:

1. In § 18 (7), after the word "are" the phrase "in the cases of paragraphs 1 to 6" inserted.

(2) The following paragraph 6 is added to § 56:

" (6) § 18 (7) in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, shall enter into force with the end of the day of the event. "

Section 5

Education

Article 28

Amendment of the Study Promotion Act 1992

The Study Promotion Act 1992, BGBl. No. 305/1992, as last amended by the Federal Law BGBl. I No 79/2013, shall be amended as follows:

1. § 6 Z 4 lit. b is:

" (b)

for students in accordance with § 28, which are legally obliged to take care of and educate at least one child, by five years, "

Section 15 (3) reads as follows:

" (3) entitlement to study allowance for a Master's degree programme exists despite the completion of a Bachelor's degree, if the students

1.

have included the Master's degree at the latest 30 months after the completion of the Bachelor's degree and

2.

the intended period of study for the completion of the Bachelor's degree has not been exceeded by more than three semesters. "

3. The following sentence shall be added to Article 15 (6):

" In order to comply with the period laid down in Section 3 (3) (2) and (4) (2), it is necessary to complete the study or Period of study up to the end of the following period following the last semester in accordance with § 61 (2) of the University Act 2002, BGBl. I No 120/2002, sufficient. '

4. In § 20 (1), the point at the end of the Z 5 is replaced by a stroke point and the following Z 6 is added:

" 6.

by way of derogation from Z 4 after the sixth semester of a doctoral program by a confirmation of the dissertation supervisor on the successful progress of the dissertation. "

5. In § 28, the amount shall be "60 Euro" by the amount "100 Euro" replaced.

6. § 30 (2) reads:

" (2) The study allowance shall be calculated by reducing the annual maximum amount of study allowance, in each case, in order to:

1.

the reasonable maintenance performance of the parents (section 31 (1)) or the lower maintenance amount (section 31 (2)),

2.

the reasonable maintenance of the spouse or of the registered partner (Section 31 (3)),

3.

the reasonable personal performance of the student (§ 31 (4)),

4.

the annual amount of the family allowance in accordance with Section 8 (2) of the Family Law Balancing Act 1967, BGBl. No 376/1967, in the version of the Federal Law BGBl. I n ° 60/2013, which would be applicable to the student taking into account his age; the annual amount of the family allowance shall not be deducted if the student proves that, in spite of a corresponding application for him, according to § 5 para. 2 of the The 1967 Family Law Equalization Act does not apply to family allowances,

5.

the annual amount of the child's compensation in accordance with Section 33 (3) of the EStG 1988, which is available to the student, and

6.

Grants awarded for the purpose of training for the period of award of the award and to which a legal claim exists. "

Section 31 (3) reads as follows:

"(3) The reasonable maintenance of the spouse or of the registered partner is 30% of the amount of the tax base which exceeds the amount of 8 400 euro."

8. § 31 (4) reads:

" (4) The reasonable net performance for students includes the amount of their tax base which exceeds the amount of EUR 10 000; this limit is reduced to aliquot if there is no study allowance during the whole year. In the calculation of the study allowance, the student's data must be assumed according to § 12 (3) for the time being reasonable for the reasonable amount of the student's own performance. A final calculation shall be carried out after all evidence of the annual income has been received. The difference between the paid study allowance and the resulting higher study allowance must be paid to the student by the study aid authority. "

Section 32 (1) reads as follows:

" (1) The tax base of the student, his/her parents and his/her spouse or his registered partner shall comprise the income in accordance with § § 8 to 10 minus the amounts of the free amounts in accordance with paragraph 4 and the following deductions for the persons, for which either the student, one of his parents or his/her spouse or registered partner has a legal capacity to do so:

1.

for each person up to the completion of the 6. Life year 2 988 Euro;

2.

for each person after the completion of the 6. Life year until the completion of 14. Life Year 4 392 Euro;

3.

for each person after the completion of the 14. Life-year until the completion of the 18th. Life year 5 172 Euro;

4.

for each person after the completion of the 18. A year of life which, according to Article 123 (4) of the ASVG, is considered to be a family member or is covered by the sickness insurance scheme itself or relates to the study allowance, an amount in the amount of the maximum study grant pursuant to Article 26 (1); provided that it is, however, foreign students within the meaning of section 26 (2), an amount in the amount of the maximum study allowance in accordance with § 26 paragraph 2, each taking into account the increase surcharge in accordance with § 30 para. 5;

5.

for each significantly disabled child within the meaning of Article 8 (5) of the Family Law Compensation Act 1967, another 2 120 Euro. "

Section 39 (7) reads as follows:

" (7) The provisions of this paragraph shall also apply to applications for amendment of a granted study allowance. The amendment shall take effect with the beginning of the period of recognition, provided that the application is lodged within the time limit for the application, otherwise with the month of the application. "

Section 49 (3) reads as follows:

" (3) The entitlement to tuition allowance shall be based on the extent to which the student's base of assessment exceeds the amount in accordance with § 31 (4) during a calendar year. Students ' income in months, for which no tuition allowance is paid, is not considered. A waiver of the further disburdening of the granted study allowance will be effective for the remaining period of the award. "

12. § 51 (2) and (3) reads:

" (2) In the case of a new student entitlement, the repayment claim shall be offset against the latter. The amount retained on a monthly basis shall not exceed 50% of the amount of the tuition allowance per month. An offsetting shall also be allowed before the legal force of the decision on the repayment obligation. If an offsetting is not possible, the debt can be set for up to two years, taking into account the financial situation of the repayable person and also the repayment in part amounts of not more than 36 monthly instalments .

(3) In the case of Section 1 (5) and (6), the recovery shall not be required if the student

1.

continue to pursue his studies and, at the latest in the application period of the fifth semester, have a favourable study success again from the beginning of the studies, or

2.

the qualifications required for the exclusion of the repayment obligation have been acquired within the time limit laid down for the submission, but it has only been submitted after the deadline has expired. "

Section 51 (6) reads as follows:

" (6) Repayment terms provided with the affirmation of enforceability are excutions. In the executive proceedings on account of these repayment orders, the federal government is represented by the financial procuration, which can apply for the recovery directly to the competent court. The cost of writing the financial procuration is to be replaced by the student repayable. The recovery is not to be galvanissed. "

14. § 54 (2) reads:

" (2) Requirement is

1.

the notification of the continuation of the at least third semester of the respective study direction and

2.

a period of study abroad of at least one month. "

Article 56d (3) reads as follows:

" (3) The requirement for the grant is that the students applying for a mobility grant

1.

the place of residence and the centre of the life interests at least five years before the admission of the study programme, for which a mobility grant is requested, in Austria, and

2.

have not yet applied for any other support under this federal law. "

Section 58 (2) reads as follows:

" (2) The Federal Minister for Science, Research and the Federal Minister for Science, Research and the Economy has, by means of a regulation, made these budget funds available to the individual universities, private universities, theological institutes and the holder of the To divide the degree programmes of the University of Applied Sciences according to the number of academic degrees awarded in the last academic year. The amount shall not be less than EUR 750 per allocation. "

17. § 61 (1) reads:

"(1) A performance grant shall not be less than 750 Euro and shall not exceed 1 500 Euro for two semesters."

18. In § 62 (4) and § 67 (1) the amount shall be "700 Euro" by the amount "750 Euro" replaced.

19. Before § 68a the title reads:

"Psychological student counseling"

20. In § 3 (1) (7) and § 38 (4), the word order shall be "the Federal Minister for Education, Science and Culture" through the phrase "the Federal Minister for Science, Research and the Economy" replaces.

21. In § 3 (3), § 5 (1), § 5 (2), § 18 (5), § 19 (4), § 26 (3) and (4), § 38 (2), § 68a (2) and § 69, the phrase shall be "the Federal Minister for Education, Science and Culture" through the phrase "the Federal Minister for Science, Research and the Economy" replaced.

22. In § 5 (3) the word order shall be "the Federal Minister for Education, Science and Culture" through the phrase "the Federal Minister for Education and Women" replaced.

23. In § 29, § 56d (2) and § 64, the phrase "the Federal Minister for Science and Research" through the phrase "the Federal Minister for Science, Research and the Economy" replaced.

24. In § 33 (2) and (3), the word order shall be "The Federal Minister for Education, Science and Culture" through the phrase "the Federal Minister for Science, Research and the Economy" replaced.

25. In § 33 (2), § 59 (4), § 61 (5) and § 67 (5), the word order shall be "Federal Ministry of Education, Science and Culture" through the phrase "Federal Ministry of Science, Research and Economy" replaced.

26. In § 40 (8), § 56 (1) and § 68a (1) (1) the phrase "from the Federal Minister for Education, Science and Culture" through the phrase "From the Federal Minister or the Federal Minister for Science, Research and the Economy" replaced.

27. In Section 52b (6), the phrase "the Federal Ministry of Education, Science and Culture" through the phrase "the Federal Ministry of Science, Research and the Economy" replaced.

28. In § 52d (1) and § 58 (1), the word order shall be "for science and research" through the phrase "for science, research and industry" replaced.

29. In § 52d (1) and § 62 (1), the word order shall be "for lessons, art and culture" through the phrase "for education and women" replaced.

30. In § 58 (2) and § 76 (1) (1) (1), the phrase shall be "the Federal Minister for Science and Research" through the phrase "the Federal Minister for Science, Research and the Economy" replaced.

31. In § 76 (1) Z 2, the phrase "the Federal Minister for Education, Arts and Culture" through the phrase "the Federal Minister for Education and Women" replaced.

32. The following paragraph 33 is added to § 75:

" (33) For study aid recipients who are entitled to study aid on 1 September 2014 on the basis of a legally enforceable amount, the study allowance shall be new from its own motion, taking into account the legal situation in force from that date. calculate and pay out, provided that this calculation leads to a higher payout amount. "

33. The following paragraphs 31 and 32 are added to § 78:

" (31) § 6 para. 4 lit. b, § 15 para. 3 and 6, § 20 para. 1, § 28, § 30 para. 2, § 31 para. 3, § 32 para. 1, § 39 para. 7, § 51 para. 2, 3 and 6, § 54 para. 2, § 56d para. 3, § 58 para. 2, § 61 paragraph 1, § 62 para. 4, § 67 para. 1, § 68a and § 75 para. 33 in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, enter into force on 1 September 2014.

(32) § 31 (4) and § 49 (3) in the version of the Budgetbegleitgesetz 2014, Federal Law Gazette (BGBl). I n ° 40/2014, enter 1. Jänner 2015 in force. "

6.

Economy

Article 29

Federal Law on the Promotion of Film Site Austria (Filmstandortgesetz)

table of contents

§ 1.

Promotion programme and objectives

§ 2.

Eligible subject

§ 3.

Eligibility requirements

§ 4.

Medium Use

§ 5.

Promotion Policies

§ 6.

Fulfillment

§ 7.

Advisory Council

§ 8.

Revocation or Repayment of a promotion

§ 9.

Confidentiality of Obligations

§ 10.

Evaluation

§ 11.

Final provisions

Promotion programme and objectives

§ 1. (1) "FISA-Film Site Austria" (FISA) is a federal government funding programme, represented by the Federal Minister for Science, Research and the Economy, for cinema productions with Austrian participation.

(2) The objective of the FISA funding programme is to improve the economic conditions of the film industry with regard to the cultural heritage film, to maintain and promote the competitiveness of film-based companies, and to improve the economic conditions of the film industry. to set sustainable impulses for the film production site, to increase international cooperation through international co-productions, and to improve the exploitation of the films supported. The aim of the promotion is to facilitate the financing of films by granting funding. In this way, higher production budgets are to be made possible in order to promote artistic margins, the quality, the attractiveness and thus also the distribution of films. The improvement of film financing for production companies is a prerequisite for a long-term creative and successful European film culture.

Eligible subject

§ 2. (1) Austrian productions and Austrian-foreign Community productions are supported. as well as international productions, whose filming takes place at least in part in Austria, but which are subject to the conditions for recognition as an Austrian-foreign Community production does not fulfil.

(2) Promotion shall be granted as a share financing in the form of a non-refundable grant.

(3) There is no legal claim for the grant of a grant. Funding shall be granted on the basis of the budget appropriations available. The date on which the application is submitted is decisive for the order in which the funding decisions are made.

Eligibility requirements

§ 3. (1) A professional, i.e. artistically and economically sufficiently qualified and experienced independent film production company with a permanent establishment or branch in Austria, shall be considered to be a sponsorship, irrespective of the company's location, as long as it is located within the European economic area, or a company founded solely for the purpose of making a film.

(2) As a company or as a person, the eligibility advertiser must have at least one comparable reference film (programme-filling feature film) in one of the Member States of the European Union or another in the last five years prior to the application of the application. The contracting state of the Agreement on the European Economic Area (EEA) has produced and commercialfully exploited it.

(3) A film shall be considered eligible if:

1.

the criteria of cultural property testing are met,

2.

the sponsoring advertiser makes the film in its own name and on its own account and bears responsibility for the implementation of the film project and

3.

who, in the production of the film, have Austrian citizenship or are EEA citizens, and the rest of the staff are mainly from Austrian nationals, or EEA citizens.

(4) A support may also be granted if the film is an Austrian-foreign co-production and complies with the provisions of an inter-governmental co-production agreement. If such an agreement is not available, the project will have an appropriate Austrian licensing, financial, artistic and technical participation.

(5) The funding shall be granted for programme-filling feature films.

(6) The promotion shall only be granted for films in which at least one final version of the film, apart from dialogue or singing points, for which a different language is provided in accordance with the script, is produced in German.

(7) The producer of the film is obliged, within one year of its completion, to use the film in the cinemas in an appropriate commercial way.

(8) Promotion shall only be granted if the promotional advertiser has an equity interest in financing the recognised production costs of the film project.

(9) With the exception of films,

1.

that are produced on the order,

2.

in respect of which the promotion is requested by a broadcaster or its subsidiary,

3.

who violate the Constitution or the laws,

4.

that violate human dignity, violate religious or moral feelings, or are glorious.

Medium Use

§ 4. For the implementation of the support programme, a minimum amount of EUR 7 500 000 shall be made available annually.

Promotion Policies

§ 5. (1) The conditions for the granting of grants are, in so far as they are not determined by this federal law, in the funding guidelines "FilmLocation Österreich" of the Federal Minister for Science, Research and Economy in the Agreement with the Federal Minister for Finance to settle.

(2) In particular, the eligibility guidelines shall be laid down in more detail:

1.

Objective, purpose and object of the promotion,

2.

personal, factual, film-related and calculatory funding requirements,

3.

the cultural property test,

4.

the type and amount of funding,

5.

the application, grant decision and payment,

6.

the conditions for revocation or revocation; Repayment of support and

7.

the Advisory Council.

(3) The funding guidelines "Film location Austria" are to be found on the Internet at www.filmstandort-austria.at.

Fulfillment

§ 6. (1) Decisions on funding applications are made by the Federal Minister for Science, Research and the Economy on the basis of the results of the project appraisal by the Austria Wirtschaftsservice Gesellschaft m.b.H. (hereinafter referred to as "aws") and the Austrian Business Agency-Österreichische Industrieansiedlungs-und Wirtschaftswerving gmbH (hereinafter referred to as "ABA") within a period of not more than seven weeks. The Federal Minister of Science, Research and Business entrusted the aws and the ABA with the implementation of the support measures.

(2) The aws is responsible for the examination of all funding conditions and the advice of the promotional advertisers in the context of the handling of subsidies according to the funding guidelines "FilmLocation Österreich". Upon completion of the examination, the Commission shall issue a recommendation on the eligibility of film productions submitted and submit them for approval to the donor. In addition, the aws takes over the administrative handling of the funding.

(3) The ABA is responsible for the examination of the eligibility conditions in the context of the cultural property test and the related advice of the funding requirements in accordance with the funding guidelines "Film location Austria". Promotion advertiser. Upon completion of the examination, the Commission shall issue a recommendation on the eligibility of film productions submitted and submit them for approval to the donor.

Advisory Council

§ 7. (1) The Federal Ministry of Science, Research and Business shall set up a Advisory Board to advise the Federal Minister for Science, Research and the Economy and, in particular, on the design of the funding guidelines and the Evaluation of individual funding projects recommendations.

(2) The Advisory Board shall include:

1.

a representative of the Federal Ministry of Science, Research and the Economy;

2.

A representative of the Federal Ministry for Europe, Integration and Foreign Affairs;

3.

A representative of the Federal Chancellery

4.

a representative of the Austrian Film Institute;

5.

a representative of Austria advertising;

6.

a representative of the Austrian Economic Chamber;

7.

Up to five experts from the field of film industry appointed by the Federal Minister for Science, Research and Economics in agreement with the Federal Chancellery.

(3) The rights and obligations of the Advisory Board are laid down in the funding guidelines "Film location Austria" as well as in the Rules of Procedure of the Advisory Board.

(4) The members of the Advisory Board shall be appointed by the Federal Minister for Science, Research and Economics for a period of three years. Reorders shall be admissible.

(5) The Advisory Council shall take its decisions with a majority of votes, whereby the right to vote is exercised in person and abstention is inadmissible. In the event of a tie, the Chairman's vote shall indicate the rash.

Revocation or Repayment of a promotion

§ 8. The disburdening of an already recognized promotion has to be maintained or not. a grant already disbursed shall be refunded in whole or in part if:

1.

it has been wrongly granted on the basis of inaccurate or incomplete information,

2.

the conditions or conditions under which a grant has been granted shall not be met; or

3.

the reason for a promotion has fallen away.

Confidentiality of Obligations

§ 9. The members of the Advisory Board and the persons working in the context of the implementation of the promotional programme "Film location Austria" are obliged to keep the facts known to them in the performance of their duties secret and to comply with the To include the exploitation of the trade and business secrets that have been notified to them. Excluded from secrecy are cases of official reporting or the display of punishable acts..

Evaluation

§ 10. The funding programme "Film location Austria" is to be evaluated in 2018 and subsequently at a distance of five years in each case, in the context of which it is to be examined whether the objectives of the programme are to be assessed by the funding measures. The promotion directive has been reached.

Final provisions

§ 11. (1) This federal law shall enter into force with the day following the customer's presentation.

(2) All functional designations and personal expressions used in this Federal Act shall be understood to be gender-neutral.

(3) The Federal Minister for Science, Research and the Economy, in agreement with the Federal Minister of Finance, is responsible for the enforcement of this federal law.

Article 30

Amendment of the Accreditation Act 2012

The Accreditation Act 2012-AkkG 2012, BGBl. I No 28/2012, shall be amended as follows:

(1) The following paragraph 6 is added to § 10:

" (6) Barauslagen, which the accreditation body has grown under the procedures laid down in the provisions of § 9, shall be borne by the conformity assessment body. Guided by the principles of appropriateness, purity and cost savings, the accreditation body of the conformity assessment body may, by means of a communication, bear these costs, after examination of the factual and computational correctness by the Accreditation body to pay directly to the accounting officer. "

2. In § 21 (1) and (2), the word order shall be "with expiration of xx.xx 2012" through the phrase "with the expiry of the 20th of April 2012" replaced.

Article 31

Amendment of the SME Support Act

The SME Support Act, BGBl. No 432/1996, as last amended by the Budget Accompanying Act 2011, BGBl. I n ° 111/2010, is amended as follows:

1. According to Article 2 (2), the following paragraph 2a is inserted:

" (2a) Credit from the ÖHT, financed by credit operations with the European Investment Bank or other supranational banks in the euro area, for investment in the tourism and leisure sector, is another funding measure. is available. These loans may only be granted in accordance with the applicable EU aid rules and only within the framework of the Directives adopted pursuant to Section 4. "

2. In § 2 para. 3 the word order shall be "pursuant to paragraph 1 and (2)" through the phrase "pursuant to paragraph 1, para. 2 and para. 2a" replaced.

3. In § 5 (1) and § 10 (1), the word order shall be "Federal Minister for Economic Affairs" through the phrase "Federal Minister for Science, Research and the Economy" replaced.

4. In § 7, paragraph 1, last sentence, after the word order "the Austria Business Service Act" the phrase " , BGBl. I No 130/2002, ' inserted.

5. In Section 7 (2), the word order shall be deleted " 10,5 billion shillings, from 1. Jänner, however, "; the phrase " 3.5 billion shillings, from 1. January 2002, however, 500 million euros, " is due to the phrase "250 million euros" replaced.

6. In Section 7 (3), the word order shall be deleted " 25 million shillings, from 1. January 2002 however " .

7. In Section 7 (4), the phrase "§ 5 Guarantor Act 1977" through the phrase " § 5 of the Guarantor Act 1977, BGBl. No 296/1977, " and the phrase "Section 76 (9) of the Federal Elections Act, as amended." through the phrase " § 76 (9) of the Banking Act (BWG), Federal Law Gazette (BGBl). No 532/1993, ' replaced.

8. In § 7 last paragraph, the sales designation shall be: "(8)"; the phrase "§ 66 para. 2 BHG" is due to the phrase " § 82 (2) of the Federal Budget Act 2013 (BHG 2013), BGBl. I No 139/2009, " replaced.

9. In accordance with § 7, the following § 7a is inserted:

" § 7a. The Federal Minister of Finance may, in accordance with the authorization provided for in the respective Federal Finance Act or in a special federal law pursuant to Article 42 (5) B-VG, be entitled to credit operations of the ÖHT pursuant to Section 2 (2a), the name of the Federal Republic of Germany pursuant to § 82 BHG 2013. The Federal Minister of Finance may only make use of this authorization if the total amount outstanding (equivalent) of these liabilities does not exceed 250 million euros in capital plus interest and costs. "

10. In § 8, the sales designation shall be deleted "(1)" .

11. In § 10 (2), after the expression "§ 7" the expression " , § 7a " inserted.

12. In § 10 (7), the following shall be deleted after the word Federal Law .

13. According to Article 10 (2), the following paragraph 2a is inserted:

"(2a) Where reference is made in this Federal Act to provisions of other federal laws, these are to be applied, unless expressly stated otherwise, in their respectively applicable version."

14. The following paragraph 10 is added to § 10:

" (10) § 2 (2a) and (3), § 7 sec. 2, § 7a and § 10 paragraph 2 in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, enter into force on 1 July 2014. "

Article 32

Amendment of the Mineral Raw Materials Act

The Mineral Raw Materials Act, BGBl. I n ° 38/1998, as last amended by the Federal Law BGBl. I No 129/2013, shall be amended as follows:

1. § 69 (3a) and (3b) reads:

" (3a) The rate of support for liquid hydrocarbons shall be the following percentage of the calculation basis:

1.

in the case of a calculation basis of less than EUR 460 per tonne of crude oil

15%,

2.

in the case of a calculation basis of 460 to 670 euros per tonne of crude oil, the percentage increases linearly

from 15% to 20%,

3.

for a calculation basis of more than 670 euro per tonne of crude oil

20%.

(3b) The rates for gaseous hydrocarbons shall be the following percentage of the calculation basis:

1.

in the case of a calculation basis of less than EUR 5 100 per TJ of natural gas

19%,

2.

for a calculation basis of 5 100 to 8 200 Euro per TJ of natural gas, the percentage is linear

from 19% to 22%,

3.

for a calculation basis of more than EUR 8 200 per TJ of natural gas

22%. "

(2) The following paragraph 26 is added to Article 223:

" (26) § 69 (3a) and (3b) in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, will be available from 1. Jänner 2014 supported hydrocarbons application. Insofar as contracts concluded pursuant to section 77 and section 78 (1) of the Berggesetz (Berggesetz 1975) have been concluded in 1975, payments are made to eligible costs for the period from 1. In the event of the acconation of liquid and gaseous hydrocarbons delivered in January 2014, the payment shall be made to the amounts resulting from the 2014 Budget Accompanying Act within four weeks of its entry into force. "

Section 7

Social

Article 33

Amendment of the Federal Nursing Money Act

The Federal Nursing Money Act-BPGG, BGBl. N ° 110/1993, as last amended by the Labour Law Amendment Act 2013, BGBl. I n ° 138/2013, shall be amended as follows:

1. § 21c (1) first sentence reads:

Persons who have agreed to a nursing care pursuant to § 14c AVRAG as well as persons who for the purpose of nursing care pursuant to § 32 paragraph 1 Z 3 of the AlVG from the receipt of unemployment benefit or emergency assistance or from the pension to the social insurance according to § § 14c AVRAG 34 AlVG, a care allowance shall be paid in accordance with the provisions of this section for the duration of the care carence. "

2. In accordance with Section 21c (3), the following paragraph 3a is inserted:

" (3a) For persons who, according to § 32 (1) of the AlVG, sign off from the receipt of unemployment benefit or emergency assistance or from the default to social security pursuant to § 34 of the AlVG, a system deviating from the second sentence of paragraph 2 and section 4 applies. These persons are entitled to a daily care allowance in the amount of the daily unemployment allowance or the daily emergency assistance, which was obtained prior to the start of the care or family hospice carency or would be charged, however at least equal to the monthly de minimis limit in accordance with Article 5 (2) of the ASVG. "

3. § 21d paragraph 2 Z 3 reads:

" 3.

a confirmation of the labour market service on the cancellation according to § 32 (1) of the AlVG and on the amount of the benefit from the unemployment insurance or on the cancellation of the pension to the social insurance according to § 34 of the AlVG, "

4. § 21e (6) Z 2 reads:

" 2.

Data on the economic and social conditions of applicants:

a)

Dependent children,

b)

(minor) gainful activities,

c)

Income,

d)

insurance periods,

e)

Bases of measurement and

f)

the amount of benefit from unemployment insurance; "

5. In accordance with § 48d, the following § 48e and heading is inserted:

" Transitional provision to the Novelle BGBl. I No 40/2014

§ 48e. § 21c (3a) in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, shall only apply if the nursing care or family hospice carency starts from 1 July 2014. "

(6) The following paragraph 24 is added to § 49:

" (24) § 21c (1), first sentence and para. 3a, § 21d Abs. 2 Z 3 and § 21e Abs. 6 Z 2 in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, enter into force on 1 July 2014. "

Article 34

Amendment of the General Social Insurance Act

The General Social Security Act-ASVG, BGBl. No. 189/1955, as last amended by the Federal Law BGBl. I No 32/2014, shall be amended as follows:

1. § 8 para. 1 Z 2 lit. j is:

" j)

Nursing part-time employees who receive an aliquot care allowance according to § 21c of the Federal Nursing Money Act if they are covered by the compulsory insurance in the period of the period of care in the period of the nursing pension insurance; "

2. In accordance with § 682, the following § 683 shall be added together with the heading:

" Final provision on Art. 34 of the Federal Law BGBl. I No 40/2014

§ 683. § 8 Para. 1 Z 2 lit. j in the version of the Federal Law BGBl. I n ° 40/2014 occurs retrospectively with 1. Jänner 2014 in force. "

Article 35

Amendment of the 1977 Unemployment Insurance Act

The Unemployment Insurance Act 1977-AlVG, BGBl. N ° 609/1977, as last amended by the 2. Social Security Amendment Act 2013, BGBl. I n ° 139/2013, shall be amended as follows:

1. The heading to section 2a is:

"Health and pension insurance in the case of assisted dying, accompanied by severely ill children, in nursing care and in the care part-time period"

2. § 29 (1) reads:

" (1) persons who are in a private or public service relationship and, according to § 14a, § 14b, § 14c or § 14d AVRAG or a similar regulation, a reduction, a change in the position of the normal working time or a Exemption from the loss of pay for the purpose of accompanying the death of a close relative, the accompaniment of a severely ill child or the care of a close relative (nursing care, nursing part-time), remain at any rate, in accordance with the relevant conditions of service Legal provisions for sickness and pension insurance. "

Section 32 (2) reads as follows:

" (2) The unemployed shall give the competent regional office the reason for the notification in accordance with para. 1; at the request of the regional office, a corresponding certificate shall be provided. The labour market service has to issue a confirmation of the reporting ground and, in the case of logins from 1 July 2014, also about the level of the last-related benefit from the unemployment insurance. If the unsubscribe is made at the beginning of the right to benefit, the amount of the service which should have been due is to be confirmed. Persons who are entitled to sickness and pension insurance in accordance with § 34 shall be treated as recipients of unemployment benefit or emergency assistance. "

(4) The following paragraph 139 is added to § 79:

" (139) The title of Section 2a as well as Section 29 (1) and Section 32 (2) in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, occur retrospectively with 1. Jänner 2014 in force. "

Article 36

Change of Labour Market Policy-Finance Law

Labour Market Policy-Finance Law, BGBl. No. 315/1994, as last amended by the Federal Law BGBl. I No 30/2014, shall be amended as follows:

(1) The following paragraph 55 is added to § 10:

" (55) § 13 para. 1 in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, occurs with 1. Jänner 2014 in force. Section 13 (2) and § 19, together with the title in the version of the above-mentioned Federal Act, enter into force on 1 July 2014. "

2. § 13 reads:

" § 13. (1) Aid for short-time work according to § 37b AMSG and aid for short-time work with qualification according to § 37c AMSG shall be treated in the years 2011 to 2014 as expenses according to the AlVG. Activation grants under Section 37d of the AMSG are up to a ceiling of € 76 million in 2012. € and in 2013 up to a ceiling of € 56 million. € as expenditure according to the AlVG. Professional grants under § 34b AMSG are up to a ceiling of € 25 million in 2013 and 2014. € per annum like expenditure under the AlVG.

(2) The ceiling for the covering of aid and measures for persons covered by the 50. In the year 2014, 100 million of the total expenditure for services according to the AlVG has been completed and has been earmarked for more than 180 days in the labour market service. € 120 million in 2015 € and € 150 million in 2016 These are to be used in the national average up to 60 vH for integration grants and combined wages as well as up to 40 vH for social economic enterprises and non-profit-making employment projects. "

3. In accordance with § 18, the following § 19 together with the title is added:

" Compensation of claims with the Austrian Social Insurance Board's main association

§ 19. The Federal Government's request from the Federal Government for insurance contributions for pension benefits, to the main association of the Austrian social insurance institutions in the amount of € 8 845 783.40 and the request from the Federal Republic of Germany for non-profit-making insurance contributions, The main association of Austrian social insurance institutions has made a claim to the Federal Government for the sum of EUR 3 236 345,90 resulting from the payment of the benefits of the sickness insurance institution for transitional cash-related contributions. Main association of the Austrian social insurance institutions to the federal government in Amount of € 5 609 437,50 balanced. This means that all reciprocal claims arising from the implementation of the AlVG for the years 2002 to 2004 shall be deemed to have been adjusted, irrespective of whether they have already been claimed or not. The compensation is due to the counterstatement in the course of the instruction of the cancellation fee in accordance with the Einhebungsverordnung, BGBl. II No 17/1998, as amended by the BGBl Regulation. II No 66/1998, 1. October 2014. "

Article 37

Amendment of the Labour Market Service Act

The Labour Market Service Act, BGBl. No. 313/1994, as last amended by the Labour Law Amendment Act 2013, BGBl. I n ° 138/2013, shall be amended as follows:

1. The following paragraph 4 is added to section 38d:

" (4) Persons who receive an in-company apprenticeship in a training institution shall not be considered to be a service taker within the meaning of the Income Tax Act 1988, BGBl. No. 400/1988. Training allowances do not qualify as taxable wages for payroll tax and other charges are not considered as remuneration. In particular, no municipal tax should be paid for training aid. "

2. In § 78, the law is given by the Labour Law Amendment Act 2013, Federal Law Gazette (BGBl). I n ° 138/2013, paragraph 30 added to the sales designation "(31)" ; the following paragraph 32 is added:

" (32) § 38d (4) in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, will enter into force retroactively with 28 June 2008. "

8. Section

Family and Youth

Article 38

Amendment of the Family Law Compensatory Act 1967

The Family Law Balancing Act 1967, BGBl. No 376/1967, as last amended by the Federal Law BGBl. I No 163/2013, shall be amended as follows:

1. In Section 11 (1), the word order shall be "for a period of two months within the first month" by the word "Monthly" replaced.

2. In § 30e (1), third sentence, the word order shall be "for a period of two months within the first month" by the word "Monthly" replaced.

3. § 39 para. 2 lit. e is deleted.

4. The following paragraph 3 is added to § 39g:

" (3) From the funds of the compensation fund for family allowances, the Federal Government (Federal Ministry of Finance) is a lump sum of € 250 000 up to 1 December 2014 and a lump sum of one million € for the amount of € 1 million from 2015 until 1 July 2014. additional costs incurred as a result of the monthly payment of the family allowance pursuant to Section 11 (1). "

5. In § 39k para. 2, after the word "concerning" the phrase "Benefits under this Federal Law and relating to" inserted.

(6) The following paragraph 28 is added to § 55:

" (28) For the entry into force of the by the Budgetbegleitgesetz 2014, BGBl. I No 40/2014, revised, amended or inserted provisions as well as for the expiry of the provision falling within the meaning of the aforementioned Federal Act:

a)

Section 11 (1) and section 30e (1), third sentence, shall apply with the proviso that the monthly payment of the family allowance and the school travel allowance shall be made for the first time in September 2014.

b)

Section 39 (2) lit. e shall not enter into force on 31 December 2013.

c)

Section 39g (3) and (39k) (2) shall enter into force with the day following the presentation of the Federal Act. "

Section 9

Health

Article 39

Amendment of the Health Insurance Fund-Structural Funds Act

Federal law on a treasury fund for the territorial health insurance funds (health insurance structural fund law), BGBl. I n ° 52/2009, as last amended by the BGBl Federal Act. I No 35/2012, shall be amended as follows:

1. In § 7 (1), last sentence, the expression "2015" by the expression "2014" replaced.

(2) The following paragraph 3 is added to § 10:

" (3) § 7 (1) in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, occurs with 1. Jänner 2015 in force. "

Section 10

Environment

Article 40

Amendment of the Environmental Promotion Act

The Environmental Promotion Act (UFG), BGBl. No. 185/1993, as last amended by the Federal Law BGBl. I n ° 146/2013 and the Federal Ministries Act of 2014, BGBl. I n ° 11/2014, shall be amended as follows:

1. In § 1 Z 3, the word order shall be "in accordance with § 35 et seq." through the phrase " in accordance with § § 35 et seq. and the 5a. Section shall be used; " replaced.

2. In § 6 (1), the point at the end of the Z 4 is replaced by a line-point and the following Z 5 is added:

" 5.

for the purposes of international climate finance (§ § 48a to 48c) from federal funds in accordance with the funds available for these purposes within the framework of the respective Federal Finance Law. "

3. In Section 6 (1a), the point at the end of Z 4 is replaced by a stroke, and the following Z 5 is added:

" 5.

for the purposes of international climate finance (§ § 48a to 48c) from federal funds in accordance with the funds available for these purposes within the framework of the respective Federal Finance Law. "

4. In § 6 (3), the point at the end of the Z 4 is replaced by a line-point and the following Z 5 is added:

" 5.

Orders related to international climate finance (§ § § 48a to 48c). "

5. The following sentence shall be added to section 12 (8):

"These provisions shall also be applicable to contracts relating to international climate finance (§ § 48a to 48c)."

6. After the 5. The section shall be 5a. Section inserted:

" 5a. Section

International climate finance

Target

§ 48a. The aim of the Austrian contribution to international climate finance for developing countries and emerging economies is to contribute to the stabilisation of greenhouse gas concentrations in the atmosphere so that dangerous or dangerous substances can be used. to avert the adverse effects of climate change and to avoid the high costs of non-action arising from the necessary adjustment and mitigation measures. This contribution is to be carried out effectively, efficiently, transparently and in coherence with national measures in accordance with Austria's strategy on international climate finance and agreements at international level and at the level of international climate finance. of the European Union.

Settlement Office

§ 48b. With the settlement of the contributions from funds of the Federal Ministry of Agriculture, Forestry, Environment and Water Management, the settlement body defined in accordance with Section 46 (1) shall be entrusted. Contributions from other bodies can also be handled by the settlement office against the corresponding settlement. The Federal Minister for Agriculture, Forestry, Environment and Water Management can serve the national data collection as well as the preparation of reports on international climate financing of the settlement site. § 44 shall apply mutatily.

Policies

§ 48c. The Federal Minister for Agriculture, Forestry, the Environment and Water Management has, in agreement with the Federal Minister for Finance and the Federal Minister for Europe, Integration and Foreign Affairs, for projects from contributions pursuant to Section 48b of the Guidelines. . In particular, these Directives contain provisions on environmental, economic, social and development criteria. The validity of the directives will initially be limited to the period 2014 to 2020. In 2018, an evaluation of the projects carried out in accordance with § 48b shall be carried out. The guidelines to be adopted from 2020 will have to be based on the results of this evaluation. "

(7) The following paragraph 16 is added to § 53:

" (16) § 1 Z 3, § 6 (1) (4) and (5), (1a) (4) and (5) and (3) (4) and (5), § 12 (8) and (5a). Section in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, enter into force with the end of the day of the customer's notice in the Federal Law Gazans. "

Article 41

Amendment of the Environmental Control Act

The Environmental Control Act, BGBl. I n ° 152/1998, as last amended by the 2nd Stability Act 2012, BGBl. I n ° 35/2012, and the Federal Ministry of Finance Law-Novelle 2014, BGBl. I n ° 11/2014, shall be amended as follows:

1. § 6 para. 1 lit. a is:

" (a)

Environmental policy and the enforcement of the Federal Government, in particular in the area of the environment, in accordance with the provisions of this Federal Law, to be supported by technical work and other IT and laboratory services; The Federal Government shall obtain the agreement of the competent owner representative, "

(2) The following paragraph 6 is added to § 21:

" (6) § 6 para. 1 lit. a in the version of the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, enters into force with the end of the day of the customer's notice in the Federal Law Gazans. "

Fischer

Faymann