Budget Bill 2014

Original Language Title: Budgetbegleitgesetz 2014

Read the untranslated law here: https://www.global-regulation.com/law/austria/2995404/budgetbegleitgesetz-2014.html

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40. Federal Act, a federal law on the promotion of the film location Austria (film site Act) is issued with the and the journalism Promotion Act 1984, the press promotion Act 2004, the 2002 Federal Museums Act, the Federal Theater Organization Act, the Federal Statistics Act 2000, the State printing house Act 1996, the German Stock Corporation Act, the fees entitlement Act, the Court Organization law, Vienna lower Austria Court Organization amendment, the justice assistance agency law, lawyer order, the income tax Act 1988, the Act of 1988, the value added tax Act 1994, the stability levy Act, the federal tax code, the health and social aid Act , the assistance implementation Act, the fiscal equalization Act of 2008, the federal upper limit liability, the Kopeck Act 1988, the export financing support Act, the settlement and residence Act, the civil status law in 2013, BFA procedure law, the study support act of 1992, the accreditation Act 2012, the SME promotion law, mineral raw material law, the Federal care allowance Act, the General Social Insurance Act, the unemployment insurance law of 1977, the labour market policy financing Act, the labour market Service Act, the equalisation Act 1967, which health insurance structure Fund Act, the environmental support Act and the environmental control Act (budget accompaniment Act 2014) be changed

The National Council has decided:

Table of contents

1 section scope of the Federal Chancellery

1 subsection majors and press promotion article 1 amendment of the journalism subsidies Act of 1984 article 2 amendment of the press law of development 2004 2. subsection art and culture article 3 amendment to the 2002 Federal Museums Act article 4 amend the Federal Theatre Organization Act 3. subsection statistics and State printing house article 5 amend the Federal Statistics Act 2000 article 6 amendment of the State printing house Act 1996 2nd section justice article 7 change of the Stock Corporation Act article 8 amendment of the fees entitlement Act article 9 amendment of the Court Organization Act article 10 amendment Amendment to the Court Organization Vienna, lower Austria article 11 amendment to the justice support agency Act art. 12 amendment of the legal procedure article 13 entry into force, transitional provisions 3. section finances article 14 amendment of the income tax Act 1988 article 15 amendment of the Corporation Tax Act 1988 article 16 amendment of the VAT Act 1994 article 17 amending the stability levy Act article 18 change the federal tax code article 19 change of health and social aid Act article 20 amendment to the mutual assistance implementation Act article 21 amendment to the fiscal equalization Act of 2008 article 22 amend the Federal liability cap Act article 23 amendment of the Kopeck Act 1988 article 24 amendment of export financing subsidies Act 4. section inside article 25 change of Settlement and residence Act article 26 amendment of the civil status act 2013 article 27 change of the BFA Procedure Act 5. section education article 28 change of study support Act 1992 6 section economy article 29 Federal Act on the promotion of the film location Austria (film site Act) article 30 amend the accreditation Act 2012 article 31 amendment of the SME promotion law article 32 amendment of the mineral raw material Act 7 section social article 33 amend the Federal care allowance Act article 34 amendment of the General Social Security Act article 35 amendment to the unemployment insurance Act 1977 article 36 amending the labour market policy financing Act article 37 change of the labour market Service Act 8 section family and youth article 38 amendment of the equalisation Act 1967 9 section health article 39 amendment to the health insurance structure Fund Act 10 section environmental article 40 amendment of environmental support Act article 41 amendment to the environmental control Act 1 section

Scope of the Federal Chancellery

1 subsection

Journalism and press promotion

Article 1

Change of the journalism subsidies Act of 1984

The journalism law in 1984, BGBl. No. 369/1984, as last amended by Federal Law Gazette I no. 24/2014, is amended as follows:

1. paragraph 2 ABS. 1 and 2:

(1) which are subsidies to provide each eligible entity at its request in accordance with this federal law and the means provided for in the Federal Finance Act. The subsidies consist of a basic amount and a supplementary allowance an amount for international political education.

(2) the basic amount is 46 vH, the additional amount of 24 per cent and the amount for international political education 30 per cent of the funds provided for in the Federal Finance Act. The basic amount is evenly distributed to the individual entities according to their number. "The additional amount and the amount for international political education are on the individual legal entity according to the number of members of the respective legal entity pursuant to section 1 para 1 No. 3 distributed significant political party."

2 in § 2 para 4, the first and the second sentence be replaced by the following sentence:

"Subsidies granted for international political education should be used to a maximum of 15 vH for the resulting administrative burden."

3. in article 2, paragraph 5 of the second movement is eliminated.

4. in article 3, paragraph 1 first sentence replaced the phrase "in accordance with § 2 para 2" by the phrase "and the charges for international political education work".

5. in section 3, paragraph 2, the phrase is "Foreign Affairs" by the phrase "Europe, integration and exterior" and replaced the phrase "and the Federal Ministry for education, science and culture" by the phrase "of the Federal Ministry of education and women and the Federal Ministry for science, research and economy".

6 be added following paragraph 5 and 6 in section 7:

"(5) a legal offence is in a periodic printed publication according to § 283 StGB or carried out according to the provisions of the Prohibition Act, so deleted - provided there exists a legal condemnation of this Act - eligibility for the calendar year in which the final sentencing occurs.

(6) Elimination of eligibility are to reclaim any already paid funds immediately or against targets with grants to be paid out."

7 in article 12 be attached following paras 11 and 12:

"(11) in 2014 § 2 para 5 is the last sentence in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, with the provision to apply to reduce the resulting total amount to EUR 1 250 000 is."

(12) article 7, par. 5 and 6 in the version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, 1 may 2014 into force. Section 3 para 2 as amended by the said Federal Act shall enter into force 1 July 2014. Article 2, paragraph 1, 2, 4 and 5, § 3 para 1 as amended by the said Federal Act with 1 January 2015 into force."

Article 2

Amendment of press subsidies Act 2004

The 2004 press promotion Act, Federal Law Gazette I no. 136/2003, as last amended by Federal Law Gazette I no. 42/2010, is amended as follows:

1. in section 2 be attached following paragraph 8 and 9:

"(8) a legal offence is in a daily or weekly newspaper according to § 283 StGB or carried out according to the provisions of the Prohibition Act, so deleted - provided there exists a legal condemnation of this Act - eligibility for the calendar year in which the final sentencing occurs.

(9) in the case of elimination of eligibility are to reclaim any already paid funds immediately or against targets with grants to be paid out."

2. paragraph 8 para 2:

"According to this section, daily newspapers, which sold Auflage per number in the annual average to the entire Federal territory involved does not exceed 100 000 pieces, their annual number of pages not more than half from ads is and at least 12 full-time working journalists employing receive (2) an encouraging."

3. § 13 together with the header is omitted.

4. § 17 the following paragraph 7 is added:

"(7) § 2 para 8 and 9 and § 8 par. 2 in the version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, with 1 may 2014 into force." At the same time. Article 13 together with the header override"

2. subsection

Art and culture

Article 3

Amendment to the 2002 Federal Museums Act

The 2002 Federal Museums Act, Federal Law Gazette I no. 14/2002, as last amended by Federal Law Gazette I no. 93/2013 and 2014 Ministry Act, Federal Law Gazette I no. 11/2014, is amended as follows:

1. paragraph 1 No. 2: "2. Kunsthistorisches Museum Vienna World Museum and Theatre Museum Vienna (KHM Museum Association)," 2. In § 2 para 3, § 3 para 1 to 3, article 5, paragraph 1, 4, 5 and 7, article 6, paragraph 1, 3 and 4, article 7, paragraph 1 Z are 5 and 6, section 7 para 2 and 3, article 8, paragraph 1, article 10, par. 2 and 6, article 11, paragraph 1, section 21 in the respective grammatical form, the term "Federal Minister for education, art and culture" replaced by the designation "Federal Chancellor" in the correct grammatical form.


3. in article 3, paragraph 2 the expression "your / his" by the word be replaced "him", "his" and the expression "her / him" through the word.

4. in article 5, paragraph 4 the date "1 January 2012" by the date "1 January 2014", the amount of "107,653 million euro" by the amount "EUR 108,153 million", the amount of "84,625 million euro" by the amount of "85,094 million euros", the amount of "23,028 million euro" by the amount of '23,059 million euro' and the expression are replaced "He" "He/she" the word.

5. in article 6, paragraph 1, the No. 2 is omitted.

6. in article 7, paragraph 1 is the No. 3; No. 1 is: "1 members ordered from three of the Federal Chancellor," 7 § 10 par. 2 the following sentence shall be added:

"The Chancellor is entitled to transfer this business guide service-regulatory affairs, unless this is located in the interest of expediency, quickness, simplicity and cost savings through regulation."

8. in article 11, paragraph 1 and 2, the term "Kunsthistorisches Museum" is replaced by the designation "KHM Museum Association".

9. According to article 12, the following Article 12a is inserted:

"Article 12a. (1) for the facilities in accordance with section 10 para 2, § 11 para 1, § 11a paragraph 2 and officials allocated pursuant to § 14 of the Austrian national library to ongoing service is with 1 July 2014 the Office of the Austrian federal museums and the Austrian national library established. This agency is the Federal Chancellor's Office for these officials one subordinate service authority and is headed by a person appointed by the Chancellor, who is involved in this function to its instructions.

(2) the officers referred to in paragraph 1 include this Office from 1 July 2014, as long as they are not transferred to any other Federal Department. "In the assignment to the ongoing local service facilities according to § 10 para 2, § 11 para 1, § 11a paragraph 2 and to the Austrian national library, no change occurs as a result."

10. in paragraph 21, the No. 6 is eliminated.

11 the following paragraph 8 is added to section 22:

"(8) § 1 Z 2, § 2 para 3, § 3 para 1 to 3, article 5, paragraph 1, 4, 5 and 7, article 6, paragraph 1, 3 and 4, § 7 para 1 to 3, article 8, paragraph 1, article 10, par. 2 and 6, article 11, paragraph 1 and 2, section 12a and article 21 and the annex as amended the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014" ", enter into force with expiration of the day of the announcement."

12. in Annex A, the term "Kunsthistorisches Museum with the Museum of Ethnology and the Austrian Theatre Museum" is replaced by the designation "KHM Museum Association".

Article 4

Amendment of the Federal Theatre Organization Act

(I). The Federal law on the reorganization of the Federal Theatre (theatre organization Federal - BThOG), Federal Law Gazette I no 108/1998, as last amended by Federal Law Gazette I no. 33/2012 and 2014 Ministry Act, Federal Law Gazette I no. 11/2014, is amended as follows:

1. in article 3, paragraph 1, 3, 5 and 7, § 7 para 4, § 12 para 3, § 13 para 3 subpara 2 and para 4 Z 2, § 13 para 6, para 9a Z 18 and paragraph 12, § 17 para 1, § 18 para 2 and § 32 Nos. 1, 2 and 10 is replaced the term "Federal Minister / Minister for education, art and culture" by the word "Chancellor" in the correct grammatical form in the respective grammatical form.

2. in article 7, paragraph 2, "144,436" by the amount is replaced the date "1 January 2011" the date "1 January 2014" and the amount of "148,936".

3. in article 12, paragraph 3, the second sentence is omitted.

4. in article 12, paragraph 4 the phrase is inserted "is the relevant artistic Managing Director" by the phrase "are the relevant artistic Managing Director and supervisory board".

5. § 13 para 3 No. 1 is: "1 three members are appointed by the Federal Chancellor," 6 in § 13 para 3 is the comma at the end of the Z 2 by the word 'and' is replaced; in the Z 3 is the phrase "two members are"A member is"by the phrase" and the comma is replaced by a dot; the No. 4 is omitted.

7 § 13 para 4 No. 1 is: "1 three members are appointed by the Federal Chancellor," 8 in section 13 para 4 is the comma at the end of the Z 3 by the word "and" is replaced; the No. 4 is omitted.

9. in article 13, paragraph 5, the quote "par. 4 Z 1, Nos. 3 and 4" is replaced by the quote "par. 4 Z 1 and 3".

10. in article 13, paragraph 6, the quote "ABS. 3 Nos. 1, 3 and 4" is replaced by the quote "section 3 Nos. 1 and 3" and the quote "par. 4 Z 1, Nos. 3 and 4" by the quote "par. 4 Z 1 and 3".

11. in article 13, paragraph 9a is inserted in the opening section after the word "Activities" the phrase "the Bundestheater-holding GmbH".

12. in article 13, para 10a is inserted in the introductory part after the word "Trading" the phrase "subsidiaries".

13. in article 17, paragraph 1, the phrase "the Federal Ministry for education, arts and culture subordinate" by the phrase is "the Federal Chancellery is a subordinate service authority" replaced.

14 § 31a subsection 5 replaces the expression "section 13, paragraph 2, 3 and 8" by the expression "§ 13 para 3 and 8".

15 the following paragraph 6 is added to the § 31a:

"(6) article 3, paragraph 1, 3, 5 and 7, section 7 para 2 and 4, article 12 par. 3 and 4, § 13 paragraph 9a, 10a and 12, § 17 para 1, § 18 para 2, § 31a subsection 5 and § 32 Nos. 1, 2 and 10 in the version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, occur at the end of the day of the by-laws in force;" at the same time, § 32 enters Z 5 except force. § 13 para 3 to 6 in the version of the said Federal Act 1 September 2014 into force."

16. in paragraph 32, the Z 5 is omitted.

II. the Federal law that modifies the Federal Theatre Organization Act, Federal Law Gazette I no. 33/2012, is amended as follows:

The No. 4 is omitted.

3. subsection

Statistics and State printing house

Article 5

Amendment of the Federal Statistics Act 2000

The Federal Act on the Federal statistics (Federal Statistics Act 2000), Federal Law Gazette I no. 163/1999, as last amended by the budget bill 2011, Federal Law Gazette I no. 111/2010, is amended as follows:

1. in the table of contents, the following entry is inserted after the entry for section 32:

 



"section 32a.



Refunding by check"2. The following article 32a together with heading shall be inserted after article 32:

"Refund by check

Article 32a. "The Federal Government will be refunded the Federal annually that each in the previous calendar year, for the first time for the year 2014, actually go to the contract staff pursuant to § 56 para 1 paid severance payments up to the amount provided for in the contract staff act in 1948."

The following sentence is added to § 3. 43:

"On the basis of Article 32a Z 4 is lit on the entitlements under this clearance section 198 para 8. "(a) in conjunction with § 211 UGB no application."

4. in article 55, paragraph 1 the phrase "the Federal Chancellery subordinate" by the phrase "the Federal Chancellery is a subordinate service authority" replaced.

5 the following paragraph 9 is added to the article 73:

"(9) the table of contents, Article 32a together with heading, § 43 and § 55 para 1 as amended by the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, at the end of the day of the proclamation into force." The lump sum in accordance with § 32 para 5 instead of 43,391 50,391 million euro million euro amounts in the year 2014."

Article 6

Amendment of the State printing house Act 1996

The Federal law on the reorganization of the legal relationships of the Österreichische Staatsdruckerei (State printing Act 1996), Federal Law Gazette I no. 1/1997, last amended by the budget bill in 2002, Federal Law Gazette I no. 47/2001, is amended as follows:

1 the §§ 3 and 4 including headings, sections V and VI as well as §§ 11 and 12 together with headings are eliminated.

2. paragraph 14 paragraph 2:

"(2) paragraph 15 in its version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, occurs at the end of the day of the by-laws in force; occur at the same time the sections 3 and no. 340/1981 velvet 4 along with headings, sections V and VI, §§ 11 and 12 headings and § 14 para 3 to 5 as well as the State printing house Act, Federal Law Gazette, insofar as it is still overridden."

3. paragraph 3 to 5 eliminates § 14.

4. paragraph 15:

"§ 15. "With the completion of this federal law involved: 1. with regard to article 2, paragraph 3 and article 6 the competent Federal Minister, 2. with regard to article 1 paragraph 6, article 5 and section 7 paragraph 2 of the Federal Chancellor, 3. Moreover the Federal Minister of finance."

2. section

Justice

Article 7

Change of the Stock Corporation Act

The German Stock Corporation Act, Federal Law Gazette No. 98/1965, as last amended by Federal Law Gazette I no. 35/2012, is amended as follows:

1 the following paragraph 5 is added to § the 61:

"(5) dividend is void of registered shares, for which no one is registered as a shareholder in the share register, at the end of the fiscal year in which the relevant profit use decision was taken."

2. in article 258, paragraph 1, the expression "61 paragraph 1," is "to follow the article 33, paragraph 3" after the phrase, added.

3. § 262 shall be amended as follows:

(a) in paragraph 30, first and second sentence shall be added after the phrase "on August 1, 2011" respectively the phrase "or on 1 January 2014".

b) following paragraph 32 and 33 shall be added:


"(32) § 61 para 5 and § 258 para 1 as amended by the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, with October 1, 2014 into force." Article 61, paragraph 5 is to apply to dividend claims arising from profit use decisions that will be taken after September 30, 2014. Section 258 para 1 as amended by now is to apply to facts occurring after September 30, 2014.

(33) issued certificates on bearer shares or interim certificates, which due to the company law amendment Act, 2011, Federal Law Gazette I no. 53/2011, or agreed because of the said Federal Act amendments to the Statute have become inadmissible, explained apply at the end of 30 September 2014 as referred to in section 67 for powerless."

Article 8

Amendment of the fees entitlement Act

The charges claim Act, Federal Law Gazette No. 136/1975, amended by Federal Law Gazette I no. 190/2013, is amended as follows:

1. § 54 para 1 subpara 1 lit. is b: b) if the document to be translated is difficult to read, 3 euros more than the basic fee;

2. § 54 para 1 No. 4 is: "4 for each during a hearing or judicial proceedings translated page of served in addition to the fee for no. 3 half of the fee for the translation of a document; was made to the document to be translated in the same hearing or judicial proceedings, no more than 20 euros; fees for the translation of the entire document"

3. § 54 para 1 sub-para. 5 is: "5. for the verification of a translation the fee laid down for the translation increased by 5 euros."

4. in section 58 first sentence is replaced by the phrase "the Federal Administrative Court" the phrase "the President of the Court of Justice".

5 second sentence shall be repealed section 58.

Article 9

Amendment of the Court Organization Act

The Court Organization law, RGBl. No. 217/1896, amended by Federal Law Gazette I no. 210/2013, is amended as follows:

1. section 23 is together with the heading:

"Systemisierungsübersichten

section 23. The reports on the distribution of posts for judges and State lawyers and prosecutors on the individual courts or public prosecutor's offices (Systemisierungsübersichten) are once a year, each to 30 June, in the justice intranet to publish (§ 78B)."

2. the heading of § 78B is as follows:

"Proclamations of the municipality with regard to the judicial authorities"

3. § 78B be attached following paragraph 4 and 5:

"(4) the"Official Journal of the Austrian administration of Justice"is no longer to do. If there are publications in the "Official Journal of the Austrian administration of Justice" in laws, regulations or decrees, instead their publications in the justice intranet must be done pursuant to subsection 1 or otherwise appropriately (E.g., RIS or judiciary homepage).

"(5) orders, requiring distribution of business, business divisions and business distribution maps to submit the Federal Ministry of Justice, are met by the corresponding publication in the Justice Intranet (para. 1) in the same way."

4 19 the following paragraph is added to article the 98:

"2014, Federal Law Gazette I no. 40/2014, (19) § 23, the heading of § 78B as well as § 78B para 4 and 5 in the version of the budget accompaniment act with 1 July 2014 into force. Administrative preparation measures already at the end of the day of the announcement of the Federal Act."

Article 10

Amendment the amendment to the Court Organization Vienna lower Austria

The Federal law, by which the District Court Organization law for Vienna, Federal Act No. 91/1993 and the public prosecutor's Office Act be modified (Court Organization Novella Vienna lower Austria), Federal Law Gazette I is no. 81/2012, how is changed:

1. in article I no. 4, article II Z 2 and article III is no. 2 respectively the date "1 July 2014" by replacing the date "1 July 2016".

2. the changes in no. 1 will become effective 1 July 2014, but not before with a corresponding adjustment of the entry into force of § 1 para 2 of the regulation of the Federal Government through the amalgamation of district courts and the jurisdiction of the remaining district courts in lower Austria (district courts regulation lower 2012), Federal Law Gazette II No. 204/2012.

Article 11

Amendment to the justice support agency Act

The justice support agency Act, Federal Law Gazette I no 101/2008, as last amended by Federal Law Gazette I no. 15/2013, is amended as follows:

1. in article 1, paragraph 1 is for the phrase "BGBl. No. 144/1969," inserted the phrase "as well as for the support of the ordinary courts".

2. in article 2, paragraph 5 is to the phrase "expert to support the" the word "ordinary" and after the phrase "Family Affairs" the phrase "as well as to the performance of duties of the juvenile court assistance after the sixth section of the Juvenile Court Act 1988, BGBl. No. 599/1988," inserted.

3. in article 2 paragraph 5a is after the phrase "judicial proceedings" the phrase ", as well as for controlling tasks in the framework of judicial management outside of the scope of the Court Organization Act, RGBl. No. 217/1896, inserted.

4. § 2 paragraph 5b is eliminated.

5. in section 2, paragraph 7, the word "Prisons" is omitted.

6. in article 18, paragraph 5, the phrase "and the annual report" eliminates No. 4.

7 the following paragraph 4 is added to § in 30:

"(4) § 1 para 1, § 2 para 5, 5a and 7 and § 18 para 5 No. 4 in its version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, with 1 July 2014 into force." At the same time, § 2 para is 5b override. Administrative preparation measures already at the end of the day of the announcement of the Federal Act."

Article 12

Amendment of the legal procedure

The lawyer right, RGBl. No. 96/1868, last amended by Federal Law Gazette I no. 190/2013, is amended as follows:

1. in article 24, paragraph 3, the point replaced with a semi-colon and appended the following phrase:

"with the exception of votes pursuant to § 27 para 1 lit. (d) the determination of the annual membership fees of the Chamber members to defraying the administrative costs incurred by the Chamber and the contributions of the members of the Chamber to cover expenditure in the sense of § 27 para 1 lit. made during a plenary session vote applies c and of the decision on the assessment regulation according to § 51."

2. in section 53 para 2 first sentence replaced the phrase "may be for candidate attorneys at law" by the phrase "for trainee lawyer must cover at least a quarter and may be".

Article 13

Entry into force, transitional provisions

1. Article enter into force with 1 July 2014 § 8 (Amendment of the fees entitlement Act) and 12 (change the law order) this Federal Act.

§ 2 article 8 Z 1 to 3 (§ 54 GebAG) is to apply to activities which are carried out after 30 June 2014.

3. section

Finance

Article 14

Amendment to the income tax Act 1988

The income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the tax amendment Act 2014, Federal Law Gazette I no. 13/2014, is amended as follows:

1 § is amended 67 paragraph 6 as follows:

(a) the first sentence reads:

"Other payments incurred during or after termination of the service (such as voluntary termination and severance pay, except by BV Fund paid out pensions and payments to the waiver of work performance for future wage payment periods), are to be taxed in accordance with the following provisions with the tax rate of 6%:"

(b) in no. 7, the phrase "concerning voluntary termination" does not apply.

2. in section 108, the following Z 3 attaches to para 7: "3. contributions pursuant to § 93 par. 3 Banking Act be repaid."

Article 15

Amendment of the Corporation Tax Act 1988

The Act 1988, Federal Law Gazette No. 401/1988, as last amended by Federal Law Gazette I no. 13/2014, is amended as follows:

Article 11 par. 1 Z 4 is: "4. interest rates in connection with the debt financing of the acquisition of shares within the meaning of § 10, as far as her business assets include. Not be deducted fundraising - and incidental costs and expenses which are covered by article 12, paragraph 1 Z 9 or 10 are allowed."

Article 16

Amendment of the VAT Act 1994

The Umsatzsteuergesetz 1994, BGBl. No. 663/1994, as last amended by the tax amendment Act 2014, Federal Law Gazette I no. 13/2014, is amended as follows:

1 Article 3a shall be amended as follows:

a) paragraph 13 reads:

"(13) electronically supplied services as well as telecommunications, radio and television broadcasting services occur at the place where the beneficiary has his residence, domicile or habitual residence, as far as these services on a non-business owners within the meaning of paragraph 5 provided no. 3."

(b) in paragraph 14, the first sentence reads:

"The recipient is a non-business owners within the meaning of paragraph 5 No. 3 and he has no residence, seat or ordinarily resident in the territory of the community, the following other services at his residence, domicile or habitual residence be carried out in the third country:"

(c) in paragraph 14 is the Z 12 to 14; the designation "12." given the Z 15.

d) para 15 is as follows:


"(15) when following other services the place of other services by the third country in the domestic shifts when they are used or evaluated in Germany: 1. the rental of means of transport;"

2. where the other power referred to in paragraph 14 to a legal person of governed by public law which is not contractor No. 3 within the meaning of paragraph 5."

(e) in section 16, the reference is "6, 7, 12 or 13 lit. a"are replaced by the reference"subsection 6, 7, 12, 13 or 14".

2. Article 22 is amended as follows:

(a) in paragraph 1, the first sentence reads:

"The tax on these sales with 10% of the assessment basis shall be not subject to accounting companies, whose Umsätze running in the course of agricultural and forestry does not exceed EUR 400 000."

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

(1a) for the determination of the sales limit of 400 000 euro referred to in paragraph 1 and the time of the occurrence of the resulting from above or below the turnover limit consequences of Postbank is apply accordingly § 125 BAO.

3. paragraph 25a along with heading:

"§ 25a provide special arrangements for third country entrepreneurs, the electronically supplied services or telecommunications, radio and television broadcasting services to non business owners in the territory of the community.

Conditions for the application of the special arrangements

(1) an entrepreneur who neither operates his business nor has a permanent establishment and is not committed in the territory of the community for VAT purposes to be, can take on application for sales in accordance with § 3a paragraph 13, which in the territory of the community run by way of derogation from the General rules, the following special advantage if this not according to paragraph 10, article 25a is excluded from paragraph 8 or a comparable period in another Member State in the territory of the community and in any other Member State of the special arrangements in accordance with article 358-369 of Directive 2006/112/EC is subject to. The application for use of the special scheme is to bring about the portal, for these purposes at the Federal Ministry of finance.

An entrepreneur in another Member State of the special scheme in accordance with article 358-369 of Directive 2006/112/EC, is subject to the following paragraphs shall apply mutatis mutandis.

The use

(2) the special arrangements shall apply from the first day of the calendar quarter following the request referred to in paragraph 1. She's derogation of which from the day of the first any other provision within the meaning of paragraph 1 apply, if the entrepreneur reports no later than on the tenth day of the month of the first services following the commencement of the activity. The latter applies also when changing from the special arrangements referred to in article 25a for the special arrangements pursuant to section 25a.

Tax return, period

(3) the operator has a tax on all taxable sales in this period, falling under the special scheme, on the twentieth day of the month following a period at the latest to leave through the portal, for these purposes at the Federal Ministry of finance. A tax return is to give up even if no transactions have been carried out in the period. The tax payable for the period is to calculate.

The period is the calendar quarter.

(4) in your tax return, sales falling under the special scheme are to specify that applicable tax rates and payable to pay tax with regard to each Member State, as well as the entire tax. The identification number to be given specifically for these special arrangements from the IRS is to specify.

Values in foreign currency

(5) amounts in the tax declaration shall be indicated in euro. The operator has to convert values in foreign currency to calculate the tax for the courses, which have been identified for the last day of the statement period by the European Central Bank. Are to this day no rates has been established, the operator has to convert the tax according to the rates established by the European Central Bank for the next day following the end of the statement period.

Change of the base

(6) changes the basis of transactions referred to in paragraph 1 by the entrepreneur shall within three years following the date on which the original statement to give was to make electronically by amending the original declaration and work back to the original declaration period.

Payment of the tax

(7) the tax is not later than the twentieth day (maturity date) of the declaration period, in which the other services within the meaning of paragraph 1 is executed, payable the following month. Payment with reference on the underlying tax return.

Termination or exclusion from the scheme

(8) an entrepreneur may terminate the use of this special scheme, regardless of whether he provides still other services that may fall under this special rule. The termination of the special arrangements can only be effect from the beginning of a calendar quarter to be carried out. She's no later than fifteen days before the end of that preceding calendar quarter of that for these purposes at the Federal Ministry of finance to explain decorated portal.

(9) in the following cases, an entrepreneur from the use of the special scheme is to exclude: 1 the contractor stating that he provides no other services provided electronically or telecommunications, radio and television broadcasting services more.

2. any other services within the meaning of paragraph 1 provided over a period of eight consecutive calendar quarter;

3. the contractor no longer fulfils the conditions for the use of this special scheme

4. the contractor repeatedly violates the requirements of this special scheme.

The decision of exclusion is electronically and from the first day of the calendar quarter following the delivery of the exclusion decision. The exclusion, however, is on a transfer of the Centre from which the entrepreneur operates his company, due in the territory of the community or a justification of an establishment in the territory of the community, the exclusion from the date of this change is effective.

Retention periods

(10) an exclusion in accordance with paragraph 9 is no. 1 or an entrepreneur in accordance with paragraph 8 stopped the use of the special scheme, the entrepreneur can take two calendar quarter from the validity of the exclusion or the termination does not claim this special scheme. An exclusion in accordance with paragraph 9 is no. 4, this period is eight calendar quarter and shall apply to the special arrangements pursuant to § 25a and article 25a.

Reporting obligations

(11) the operator has the termination of its activities covered by this special scheme, until the tenth day of the following month which for these purposes at the Federal Ministry of finance to report changes, through which, he no longer fulfils the conditions for the application of this special scheme, as well as changes to the details provided in the framework of the special arrangements decorated portal.

Record-keeping obligations

(12) the records of sales made to this scheme have to be carried out, in which sales have been carried out separately according to the Member States. The records are to store ten years and to make available electronically on request by the competent authority.

Establishment and development of the domestic sales tax liability

(13) the entrepreneur legal defaults the filing of tax returns or tax declaration proves incomplete or self calculating as inaccurate, as has the tax office to assess the tax, if it's running in the domestic sales in the sense of paragraph 1. The fixed tax has the due date referred to in paragraph 7.

(14) the tax liability for running domestic revenues referred to in paragraph 1 arises at the time in which the other services are running.

(15) for running in the domestic sales pursuant to par. 1 § 21 para 1 to 6 and section 27, paragraph 7 are second sentence does not apply."

4. § 28 41 the following paragraph is added:

"(41) § 3a paragraph 13 to 16, § 22 para. 1 and 1a, § 25a along with headline, article 25a including headline and article 28, both in the version of the budget accompaniment Act 2014, Federal Law Gazette I 40/2014, contact no. 1 January 2015 in force and shall apply for the first time on sales and other issues that occur after 31 December 2014." Sales in accordance with § 3a paragraph 13 run in the version of the Federal Act after December 31, 2014, this applies only to the portion of the payment, which was not recognised before 1 January 2015. The application for use of the special scheme under article 25a paragraph 1 is from 1 October 2014."

5. the annex (to section 29 para 8) is amended as follows:

(a) according to article 25, the following article 25a including heading is inserted:

"Special scheme for businesses established in the territory of the community, to provide electronically supplied services or telecommunications, radio and television broadcasting services to non business owners in the territory of the community article 25a.

Businesses established in the domestic


Conditions for the application of the special arrangements

(1) the following entrepreneurs can take the following special service request for sales in accordance with § 3a paragraph 13, which run in which it operate their company does not have a permanent establishment, by way of derogation from the General rules, in other Member States, if not after paragraph 8, section 25a paragraph 10, or a comparable period in another Member State is excluded: 1. an entrepreneur , which operates his company in Germany;

2. an entrepreneur who operates his business in the territory of the third country and has a permanent establishment within Community territory only in Germany;

3. an entrepreneur who operates his business in the territory of the third country, domestically, has a permanent establishment and in the other territory of the community, at least a more permanent establishment operates and decides for the use of the special arrangements under this Federal Act.

In the cases of the No. 3 the entrepreneur can decide only for the use of the derogation under this Federal Act, if he has taken within the two preceding calendar years in another Member State, in which he has a permanent establishment at the time of the application, a special scheme in accordance with article 369a-369 k of Directive 2006/112/EC under which the Z 3 preconditions in claim.
The application for use of this special scheme is to bring about the portal, for these purposes at the Federal Ministry of finance.

The use

(2) the special arrangements shall apply from the first day of the calendar quarter following the request referred to in paragraph 1. She's derogation of which from the day of the first any other provision within the meaning of paragraph 1 apply, if the entrepreneur reports no later than on the tenth day of the month of the first services following the commencement of the activity.

The entrepreneur has to 369 k of Directive 2006/112/EC in an other Member State taken a special scheme in accordance with article 369a and the place from which his company operates the entrepreneur, moved inland or in the third country or abandoned its permanent establishment in another Member State, is the scheme as of the date of the change to be applied. This applies also if a special scheme within the meaning of § 25a is changed to this special scheme. Each prerequisite is that the contractor reports electronically this change no later than on the tenth day of the month following the change for two Member States.

Tax return, period, payment

(3) the operator has a tax on all taxable sales in this period, falling under the special scheme, on the twentieth day of the month following a period at the latest to leave through the portal, for these purposes at the Federal Ministry of finance. A tax return is to give up even if no transactions have been carried out in the period. The tax payable for the period is to calculate, and in the Declaration, but no later than the twentieth day of the month following the declaration period paid to. Payment with reference on the underlying tax return. Paragraph 12 shall apply mutatis mutandis for corrections.

The period is the calendar quarter.

(4) in the tax declaration shall be indicated: 1 that the entrepreneurs from the IRS in accordance with article 28 granted VAT identification number;

2. for each Member State the sum of taxable sales carried out in this period, falling under the special scheme and the related tax divided according to tax rates.

3. the total tax liability.

Transactions covered by this special scheme, provides the entrepreneur by permanent establishments in other Member States the information referred to in no. 1 to 3 for each of these Member States in the tax return should be so. Due to lack of sales tax identification number the tax reference number of the respective permanent establishment shall be indicated.

Values in foreign currency

(5) amounts in the tax declaration shall be indicated in euro.

The operator has to convert values in foreign currency to calculate the tax for the courses, which have been identified for the last day of the statement period by the European Central Bank. Are to this day no rates has been established, the operator has to convert the tax according to the rates established by the European Central Bank for the next day following the end of the statement period.

Termination or exclusion from the scheme

(6) an entrepreneur may terminate the use of this special scheme, regardless of whether he provides still other services that may fall under this special rule. The termination of the special arrangements can only be effect from the beginning of a calendar quarter to be carried out. She's no later than fifteen days before the end of that preceding calendar quarter of that for these purposes at the Federal Ministry of finance to explain decorated portal.

(7) in the following cases, an entrepreneur from the use of the special scheme is to exclude: 1 the contractor stating that he provides no other services provided electronically or telecommunications, radio and television broadcasting services more.

2. any other services within the meaning of paragraph 1 provided over a period of eight consecutive calendar quarter;

3. the contractor no longer fulfils the conditions for the use of this special scheme

4. the contractor repeatedly violates the requirements of this special scheme.

The decision of exclusion is electronically and from the first day of the calendar quarter following the delivery of the exclusion decision. The exclusion but on a change of the place from which his company operates the entrepreneur, or a change of the place of establishment is due to the exclusion from the date of this change is effective.
An electronic transmission via FinanzOnline is not possible, so she has to the E-Mail address specified by the contractor must be. The transmission of the E-mail is considered with its dispatch causes, except the entrepreneur proves that the email does not has been sent to him.

Retention periods

(8) an exclusion under paragraph 7 is no. 1 or an entrepreneur in accordance with paragraph 6 ends the use of this special scheme, the entrepreneur can take two calendar quarter from the validity of the exclusion or the termination does not claim this special scheme. An exclusion in accordance with para 7 Z 4, this period is eight calendar quarter and shall apply to the special arrangements pursuant to § 25a and article 25a.

Reporting obligations

(9) the contractor has the termination of its activities covered by this special scheme, until the tenth day of the following month which for these purposes at the Federal Ministry of finance to report changes, through which, he no longer fulfils the conditions for the application of this special scheme, as well as changes to the details provided in the framework of the special arrangements decorated portal.

Record-keeping obligations

(10) the records of sales made to this scheme have to be carried out, in which sales have been carried out separately according to the Member States. The records are to store ten years and to make available electronically on request by the competent authority.

Businesses established in the other territory of the community

(11) an entrepreneur in another Member State of the special scheme in accordance with article 369a is subject to up to 369 k of Directive 2006/112/EC and he has no permanent establishment in the country, are 2 to 10 for taxable transactions carried out in Germany, subject to the special arrangements apply accordingly.

Change of the base

(12) changes the basis of sales in accordance with section 11 by the contractor shall within three years following the date on which the original statement to give was to make electronically by amending the original declaration and work back to the original declaration period.

Emergence of tax liability, due date, payment

(13) the tax liability for transactions in accordance with paragraph 11 arises at the time in which the other services are running. The tax is no later than the twentieth day (maturity date) of the declaration period, in which the other service is executed, payable the following month. For these transactions, § 21 para 1 to 6 shall not apply.

Fixing the tax

(14) the entrepreneur legal defaults the filing of tax returns or tax declaration proves incomplete or self calculating as inaccurate, as has the tax office to assess the tax for sales within the meaning of paragraph 11. The fixed tax has the due date referred to in paragraph 13.

Input tax deduction


(15) an entrepreneur who provides other services, which has an exemption in accordance with article 369a are subject to 369 k of Directive 2006/112/EC in Germany or in another Member State, and which is not required to file a tax return in accordance with section 21, para. 4, standing with these other services relating deduction under application of § 21 para 9 to make, regardless of whether it is a home-based entrepreneur."

(b) in article 28 para 1 of the first sentence reads:

"The IRS is to provide entrepreneurs within the meaning of article 2, providing supplies or other services in Germany, for which the right to deduct exists, or to the use of the special scheme in accordance with art. 25a a VAT identification number."

Article 17

Amend the stability levy Act

The stability levy Act, Federal Law Gazette I no 111/2010, as last amended by the tax amendment Act 2014, Federal Law Gazette I no. 13/2014, is amended as follows:

1 the following paragraph 4 is added to § in 6:

(4) Z 4 ending tax liability for credit institutions within the meaning of § 2 para 2 in the month in which the European Commission the decision has taken that the State aid for the orderly unwinding of a credit institution with the common market pursuant to article 107 para 3 lit. b TFEU is compatible."

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

"(4) section 6 paragraph 4 with investments 2013 enter into force."

Article 18

Change the federal tax code

The federal tax code, Federal Law Gazette No. 194/1961, as last amended by the tax amendment Act 2014, Federal Law Gazette I no. 13/2014, is amended as follows:

1. in article 125 par. 1 lit. the amount of 'EUR 400 000' is replaced by the amount 'EUR 550 000' a.

43 the following paragraph is added to § 2. 323:

"(43) article 125, paragraph 1 lit. (a) in the version of the budget accompaniment Act 2014, BGBl. I is no. 40/2014, to apply to transactions executed over the years 2013 and 2014 for the first time."

Article 19

Change of the health and social aid Act

The Federal law, are regulated with the aid in the health and social sector (health and social aid Act), Federal Law Gazette No. 746/1996, as last amended by the 1st stability Act 2012, Federal Law Gazette I no. 22/2012, is amended as follows:

1. the short title of the expression is "-GSBG" appended.

2. paragraph 2 par. 4 and 5:

"(4) no longer exists for a facility that has taken aid referred to in paragraph 1 claim, this claim and a before tax adjustment pursuant to § 12 para 10 UStG 1994 claim can be made, the mean value of the assets of the institution as a fictitious sale proceeds for a cut is to be so referred to in paragraph 1. The reduction is limited by the prior tax allowance unused.

(5) If an item of fixed assets of an entrepreneur, which refers to aid under section 1 or section 2, subject to a change using a before tax allowance, the aid for the same periods and at the same height as the before tax allowance for unused shall be cut. Switches the power over such a person in the course of an according to the UStG 1994 non-taxable sales, a reduction in the height, which would have thrown a before tax allowance was made at the time of establishing the facts of the case or a reduction in aid controllability according to para 1, using a fictitious amount of common value shall be."

3. in article 5 "correction" is inserted after the phrase the phrase "before the year Declaration"; After the phrase "changed" is the word sequence ", then with an annual declaration of the calendar year" inserted.

4. the text of section 6 is preceded by the sales designation (1); following paragraph 2 and 3 shall be added:

"(2) in the same way is starting for the year 2014 to make a summary annual statement to the end of the month of June of the following year.

(3) the right to claim of the aid is limited to five years after the end of the year, in which the State aid claim arose."

Article 20

Amendment to the mutual assistance implementation Act

The Federal Act on the implementation of the OECD principles of international tax law assistance (assistance implementing law ADG), Federal Law Gazette I no. 102/2009, is amended as follows:

1. in article 2, paragraph 2, the phrase "of the administrative financial criminal proceedings" is replaced by the phrase "the administrative financial criminal with the exception of § 99 para 6 of financial criminal law".

2. paragraph 4 together with the heading:

"Identification and examination of bank information disclosure obligation

§ 4 (1) the credit institution concerned of the foreign assistance is to notify the foreign requests for assistance and information requested by the authority responsible for the implementation of the mutual assistance procedure in Austria immediately after testing in accordance with § 2 para 3. The information requests and all facts associated operations are to keep secret to customers and third parties.

(2) the foreign requests for assistance on a group of individually identified people with regard to those on the part of the requesting assistance is reason to suspect, that the persons covered by this group have not respected tax rules of the requesting assistance (groups request), refers is only to comply with the request, if the State requesting assistance in accordance with intergovernmental legislation forming the basis of this request for the group as well as the specific facts and circumstances , to the requests have led, sufficiently describes and it sets out what are the tax rules of the requesting assistance here is, due to what circumstances is reason to believe that the persons covered by the group might have violated these tax provisions, and that the information requested for the purpose of determining whether these laws have been violated, are useful.

(3) the requirements for the provision of information are met, if not formal complaints are taken on the part of the authorities in terms of the foreign assistance for the implementation of the mutual assistance procedure. You are also satisfied when this request for the identity of the person is declared not by name, but by a different identification feature, such as an account number.

(4) the credit institution on the basis of the information in the foreign assistance not in the position to provide the required information, this has the reasons for that purpose to inform the authority responsible for the implementation of the mutual assistance procedure in Austria immediately. This is contact, if necessary, the requesting assistance foreign authority in the agreement and upon receipt of appropriate supplementary information request for assistance according to modify it.

(5) the credit institution is neither obliged nor entitled to check the accuracy of the official fixed positions on the fulfilment of the requirements referred to in paragraph 3."

3. the text of article 8 is preceded by the sales designation (1); following paragraph 2 and 3 shall be added:

"(2) section 2, paragraph 2 and article 4, each as amended the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, with the day following the announcement of the Federal Act into force."

(3) paragraph 4 as amended by Federal Law Gazette I no. 102/2009 is pursuant to article 131 § 3 B-VG as amended by Federal Law Gazette I no. 51/2012 to reasoned requests of the concerned of the foreign assistance, from the business relationship with the credit institution designated persons on an official letter that on the existence of the relevant according to § 2 para 3 for the breaking of the bank secrecy requirements for the application of the mutual assistance procedure denies ", to apply that authority from January 1, 2014, until the date of entry into force of section 4 in the version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, have arrived."

Article 21

Amendment to the fiscal equalization Act of 2008

The 2008 financial balancing act, Federal Law Gazette I no 103/2007, as last amended by Federal Law Gazette I no. 208/2013, is amended as follows:

1 in § 23 paragraph 4c the phrase "276 million euros" in the introductory part is replaced by the phrase "180 million euros".

2. in article 23 paragraph 4c the following sentence is added after the table Z 5:

"To the extent that no aid shall of purpose of be granted to a country, the maximum amount of the Federal grant increases for the other countries aliquot compared this distribution key, which however no country share shall exceed 1.5 times the original share."

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

"The Federal Government will transfer the grant of purpose of in the years 2015 to 2018, where the withdrawals must exceed EUR 30 million and annually in the years not more than EUR 50 million in 2015."

Article 22

Amendment of the Federal liability cap law

The Federal liability ceiling Act, Federal Law Gazette I no. 149/2011, as last amended by Federal Law Gazette I no. 50/2012, is amended as follows:


1. in article 1, paragraph 1, the phrase "January 1, 2012 until 31 December 2014" is replaced by the phrase "1 January 2015 until 31 December 2018" and the phrase "193.1 billion euros" by the phrase "180,9 billion euros".

2. in article 1, para. 3, Z 1 the phrase "193 billion euros" is replaced by the phrase "180 billion euros".

3. in article 1, para. 3 Z 2, the phrase "100 million" is replaced by the phrase "900 million euros".

4. in article 1, par. 4 Z 1 is the phrase "18 billion euro" the phrase "1,877 billion euros" replaced by the phrases "ÖIAG bond Act, Federal Law Gazette No. 295/1975," and "interbank market support Act, Federal Law Gazette I no. 136/2008," account for.

5. in article 1, par. 4, Z 2 the phrase "175 billion euros" is replaced by the phrase "178,123 billion euros".

6 the following paragraph 4 is added to § in 8:

"(4) § 1 ABS. 1, 3 and 4 in the version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, 1 January 2015 into force."

Article 23

Amendment of the Kopeck Act 1988

The Kopeck law 1988, Federal Law Gazette No. 597/1988, as last amended by the Federal Act Federal Law Gazette I no. 38/2005, is amended as follows:

1 paragraph 3 para 3:

"(3) the coin Austria Aktiengesellschaft has for the obligations pursuant to § 8 para 4, to make no provisions § 10 and § 11. A provision for an obligation pursuant to § 14 is allowed a maximum in height of 4 vH of coins in circulation."

2. According to article 3, paragraph 3 shall be added following paragraph 4 to 6:

"(4) the annual financial statements is to prepare in a timely manner so that a phase-matching on dividend activation the shareholder is possible.

(5) that is permitted only to the extent, formation of retained earnings in accordance with § 229 para 3 UGB is as this is required by law or economically justified by sound business judgment and does not exceed the amount of retained earnings to 30 vH of coins in circulation; an exceeding amount is to dissolve.

(6) a possible under consideration of paragraph 3 and 5 resulting profit is to 90vH to feed the shareholder; the rest is to use according to the decision of the annual general meeting."

3 the following paragraph 9 is added to article 19:

"(9) section 3 para 3 to 6 in the version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, 1 July 2014 into force."

Article 24

Amendment of the law on export financing support

The Federal Act relating to the financing of legal transactions and (export financing Promotion Act - AA), Federal Law Gazette No. 196/1967, amended by Federal Law Gazette I no. 122/2012, is amended as follows:

1. paragraph 5 paragraph 1:

"(1) amounts that are payable in accordance with section 7 for the takeover of liabilities as remuneration, as well as those that are pay agent pursuant to section 4 of the by the Federal Government are continuously to an account credit of the Federal Government when the agent."

2. Article 8 is known as section 9. As a new article 8 shall be inserted:

"§ 8 section 5 para 1 as amended by the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, 1 January 2015 into force."

4 section

Home Affairs

Article 25

Change of the settlement and residence Act

The settlement and residence Act (NAG), Federal Law Gazette I no. 100/2005, as last amended by Federal Law Gazette I no. 144/2013, is amended as follows:

1. in the table of contents is the entry to the 5 main units of the 1st part:

"5. showpiece: promote integration and integration-Advisor"

2. in articles 5, 7 and 21a para 7, the phrase "European and international affairs" is replaced by the phrase "Europe, integration and exterior".

3. in the heading of the 5th main piece of 1 part, the phrase "Advisory Board for asylum and migration issues" is replaced with the word "Integration Advisory Board".

4. in article 17, paragraph 1a is replaced by the word "Foreign" the phrase "The authority" by the phrase "The Austrian integration fund" and the word "third country nationals".

5. in article 17, paragraph 2 is in Z 4 the semicolon by the word "and" replaced; the Z 5 is omitted and the previous No. 6 receives the paragraph called "5.".

6. in article 17, paragraph 4 the word "Interior" is replaced by the phrase "Europe, integration and exterior" and it eliminates the phrase "migration and".

7 in section 18 para 2 and 4, the word "Interior" is replaced by the phrase "Europe, integration and exterior".

8 35 the following paragraph is added after paragraph 34 section 81:

"(35) the orders of the members of the integration Committee, 2014, Federal Law Gazette I no. 40/2014, carried out according to § 18 para 2 as amended before the budget bill, continue to apply until the end of its functional life, unless previously otherwise end."

9 20 the following paragraph is added after paragraph 19 the article 82:

"(20) the table of contents, article 5, § 7, the title of the 5th main piece of the 1st part, § 17 par. 1a, 2 and 4, § 18 para 2 and 4, § 21a section 7, § 81 para. 35 and section 83 as amended by concomitant Act on the budget 2014, Federal Law Gazette I no. 40/2014, with expiration of the day of the proclamation into force."

10. in paragraph 83, the semicolon is replaced at the end of the No. 1 by a comma.

11. in section 83 No. 2 "is the Federal Minister for Europe, integration and exterior" is the phrase "of the Federal Minister for European and international affairs" by the phrase and the semicolon replaced with a comma.

12. in section 83 Z 3 is inserted the word "is" after the quote "§ 15 para 4"; the word "and" is replaced by a comma.

13. in section 83 the previous Z 4 receives the numeric designation "5."; After the Z 3 4 is inserted following Z (new): "4. the §§ 17 and 18 is the Federal Minister for Europe, integration and exterior and" 14. In section 83 the word inserted in Z 5 (new) after the word "Provisions" "is".

Article 26

Amendment of the civil status act 2013

The civil status act 2013 (PStG 2013), Federal Law Gazette I no. 16/2013, is amended as follows:

1. in article 25, paragraph 1, the phrase "in the offices of the district administration authority" is omitted.

2. paragraph 25 paragraph 3:

"(3) § 18 para 1 to 3 shall apply mutatis mutandis. Witnesses were involved in the transcript are to absorb."

Article 27

Change of the BFA Procedure Act

The BFA procedure law (BFA-VG), Federal Law Gazette I no. 87/2012, last amended by Federal Law Gazette I no. 144/2013, is amended as follows:

1 in § 18 paragraph 7 is the phrase after the word "are" "in cases of paragraph 1 to 6" added.

2 the following paragraph 6 is added to in article 56:

"(6) § 18 paragraph 7 as amended by the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, with expiration of the day of the proclamation into force."

5. section

Education

Article 28

Change of study support act of 1992

The study support Act 1992, BGBl. No. 305/1992, as last amended by Federal Law Gazette I no. 79/2013, is amended as follows:

1 § 6 No. 4 lit. b is: "b) for students in accordance with section 28, which are required by law for the care and education of a child at least for five years," 2. § 15 ABS. 3 States that:

"(3) entitled to a study grant for a master's degree is despite completing a Bachelors degree, if students master studies at the latest 30 months after completion of the Bachelor took 1 and 2 have exceeded the intended period of study for the purposes of the order to no more than three semesters."

The following sentence is added to 3. § 15 paragraph 6:

"For compliance with the time limit referred to in paragraph 3 Nos. 2 and 4 No. 2 is the completion of degree or stage of the study until the end of the last semester following grace period according to § 61 para 2 of the University Act 2002, Federal Law Gazette I no. 120/2002, sufficient."

4. in article 20, paragraph 1, the point is replaced and added following no. 6 at the end of the Z 5 a semicolon: "6 different from No. 4 after the sixth semester of doctoral studies by a confirmation of the dissertation supervisor on the successful progress of the dissertation."

5. in paragraph 28, the amount "EUR 60" is replaced by the amount "EUR 100".

6 paragraph 30 subsection 2:

"(2) the study grant is to calculate, by the annually each possible maximum study grant is reduced by 1 the reasonable maintenance performance of parents (§ 31 para 1) or the lower amount of maintenance (§ 31 para 2), 2nd the reasonable performance of the maintenance of the spouse or registered partner (§ 31 para 3), 3. the reasonable contribution of the students (§ 31 para 4), 4. the annual amount of the family allowance in accordance with § 8 para 2 of the equalisation Act 1967" , Federal Law Gazette No. 376/1967, as amended by Federal Law Gazette I no. 60/2013, the for students taking into account his age would be to; "the annual amount which is not to withdraw if the student establishes that despite a corresponding request for him in accordance with § 5 para 2 of the equalisation Act 1967 no family allowance is entitled to family allowance, 5. the annual amount of the children withdrawal pursuant to § 33 ABS. 3 EStG 1988, representing the students, and 6 promotions, which granted the award for the purpose of training for the period and on the legal claim."


7 paragraph 31 para 3:

"(3) the reasonable maintenance service of the spouse or registered partner is 30% of the amount of its tax base exceeding 8 400 euro."

8 paragraph 31 paragraph 4:

"(4) the reasonable power for students includes exceeding 10 000 euro amount of their tax base; This limit decreases aliquot if not referenced study grant during the entire year. When calculating the study grant is to assume for the time being the information of students pursuant to § 12 par. 3 in terms of reasonable equity performance. After all evidence about the annual income is making a final calculation. The difference of paid out grants to a resulting higher study grant is paid out by the study grant authority to the students."

9 paragraph 32 section 1:

"(1) the tax base of the student, his parents and his spouse or his registered partner includes the income according to §§ 8 to 10 minus the exemption referred to in paragraph 4 and the following deductible amounts for the people, for the students, one of his parents or his spouse or registered partner law provides maintenance: 1 for each person up to the completion of the 6th year of life 2 988 euro;"

2. for each person after completion of 6 years up to the age of 14 years 4 392 euro;

3. for each person under age of 14 to the age of 18 5 172 euro;

4. for any person under age of 18 years, which considered ASVG nationals pursuant to article 123, paragraph 4 or favors is self-insured health insurance or the study grant is a sum amounting to the maximum grants pursuant to § 26 para 1; If however foreign students within the meaning of § 26 para 2 a sum amounting to the maximum grants in accordance with section 26 para 2, respectively, taking into account the boost charge according to § 30 para 5; is it,

5. for each significantly disabled child within the meaning of § 8 5 of the equalisation Act 1967 additional 2 120 euro."

10 paragraph 39 paragraph 7:

"(7) the provisions of this paragraph are to apply also to proposals on amendment of study aid approved to. Amendment will be effective with the start of the filing period, unless the request is provided within the deadline, otherwise with the month of submission of."

11 paragraph 49 para 3:

"(3) the right to study aid rests during a calendar year to the extent in which the basis of assessment of students exceeds the amount pursuant to § 31 para 4. Income of the students remain in months, for which no study grant is paid in, not taken into consideration. A waiver affect the further withdrawal of study aid approved to for the remaining period of the award."

12 paragraph 51 para 2 and 3:

"(2) in the case of a new study aid claim the repayment claim against this is to offset. The amount withheld monthly through set-off does not exceed 50% of the monthly due to student aid. A set-off is permitted before legal effect of the notification of the repayment obligation. A set-off is not possible, so can be up to two years deferred debt, taking into account the financial situation of the person subject to the repayment and allows also the repayment in instalments of not more than 36 monthly instalments.

(3) in the case of paragraph 1 Nos. 5 and 6 is omitted which has within the time limit laid down for the submission obtained while recovery, if the student 1 continues his studies and again prove a reasonable success at the latest in the application deadline of the fifth semester from the beginning of the study, or 2. the transcripts necessary to the exclusion of the repayment obligation presented these until after the deadline."

13 paragraph 51 paragraph 6:

"Redemption notices (6) with the confirmation of enforceability are execution title. The Federal Government by the Finanzprokuratur is represented in enforcement proceedings because of this redemption notices that can apply immediately for the recovery of the competent court. The cost of the intervention of the Finanzprokuratur are to replace the repayable student. The recovery is not to pay interest on."

14 paragraph 54 paragraph 2:

"(2) requires 1 the message to continue to the at least third term of the respective field of study, and 2. a period of study of abroad by at least a month."

15 paragraph 56d paragraph 3 reads:

"(3) condition of eligibility is that the students who apply for a mobility scholarship, 1 at least five years before studying for a mobility grant, had residence and the Centre of vital interests in Austria and 2. have requested yet no other promotion under this Federal Act."

16 paragraph 58 paragraph 2:

"(2) the Minister or the Minister for science, research and business has this budget on the individual universities, private universities, Polytechnic courses according to the number of degrees of Austrian students in the past academic year to distribute theological colleges and Sustainer by regulation. The amount may not be less than 750 euro per assignment."

17 paragraph 61 paragraph 1:

"(1) a merit scholarship may not be less than 750 euro and do not exceed EUR 1 500 for two semesters."

18. in article 62, paragraph 4, and article 67, paragraph 1, the amount of "700 euros" is replaced by the amount "EUR 750".

19. before the article 68a is the headline:

"Counseling students"

20. in article 3, paragraph 1 Z 7 and in article 38, paragraph 4, the phrase "of the Federal Minister for education, science and culture" is replaced by the phrase "The Federal Minister or the Federal Minister for science, research and economy".

21 in section 3 para 3, § 5 para 1, § 5 para 2, § 18 par. 5, section 19 para 4, § 26 ABS. 3 and 4, § 38 paragraph 2, § 68a 2 and section 69 is the phrase "the Federal Minister for education, science and culture" by the phrase "The Federal Minister or the Federal Minister for science, research and economy" replaced.

22. in article 5, paragraph 3, the phrase "the Federal Minister for education, science and culture" is replaced by the phrase "The Federal Minister or the Federal Minister for education and women".

23. in section 29, article 56d, paragraph 2, and article 64, the phrase "of the Federal Minister for science and research" is replaced by the phrase "The Federal Minister or the Federal Minister for science, research and economy".

24. in article 33, par. 2 and 3, the phrase "the Federal Minister for education, science and culture" is replaced by the phrase "The Federal Minister or the Federal Ministry of science, research and economy".

25. in section 33, paragraph 2, section 59 (4), article 61, paragraph 5 and article 67 par. 5, the phrase "Federal Ministry for education, science and culture" is replaced by the phrase "Federal Ministry for science, research and economy".

26. in article 40, paragraph 8, article 56, paragraph 1 and article 68a, paragraph 1, the phrase "by the Federal Minister for education, science and culture" is replaced by the phrase "by the Minister or by the Federal Ministry of science, research and economy".

27. in article 52, b paragraph 6 is replaced by the phrase "of the Federal Ministry for science, research and economy" the phrase "of the Federal Ministry for education, science and culture".

28. in article 52d paragraph 1 and article 58, paragraph 1, the phrase "for science and research" is replaced by the phrase "for science, research and economy".

29. in article 52d paragraph 1 and article 62, paragraph 1, the phrase "for education, art and culture" is replaced by the phrase "for education and women".

30. in article 58, paragraph 2 and article 76, paragraph 1 Z 1, the phrase "of the Federal Minister for science and research" is replaced by the phrase "The Federal Minister or the Federal Minister for science, research and economy".

31. in article 76, paragraph 1 Z 2, the phrase "the Federal Ministry for education, arts and culture" is replaced by the phrase "The Federal Minister or the Federal Minister for education and women".

32. the section 75 is added the following paragraph 33:

"(33) for study aid recipients who are eligible for study aid on September 1, 2014, on the basis of a final decision, to recalculate the study grant officio at that time, taking into account the current legal situation and to pay out, if this calculation results in a higher payment amount is."

33. the section 78 be attached following paragraph 31 and 32:

"(31) § 6 section 4 lit. b, article 15, para. 3 and 6, § 20 para 1, § 28, § 30 para 2, § 31 para 3, § 32 para 1, § 39, paragraph 7, § 51 para 2, 3 and 6, § 54 paragraph 2, section 56d, subsection 3, § 58 paragraph 2, article 61, paragraph 1, article 62, paragraph 4, article 67 par. 1, § 68a and section 75 para 33 as amended the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014 , take effect from 1 September 2014.


"(32) § 31 para 4 and § 49 para 3 as amended by the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, with 1 January 2015 into force."

6 article

Economy

Article 29

Federal law on the promotion of the film location Austria (film site Act)

Contents § 1 promotion programmes and objectives § 2. promotion subject § 3. promotion requirements § 4. resources § 5. funding guidelines § 6 processing § 7 Advisory Board § 8 withdrawal or repayment of support § 9 confidentiality § 10 evaluation § 11 final provisions promotion program and goals

1. (1) "FISA - film production Austria" (FISA) a promotion program of the Federal Government is represented by the Federal Minister for science, research and economy, for cinema productions with Austrian participation.

(2) objective of the promotion programme of FISA is to improve the economic conditions of the film industry in the film heritage to maintain the competitiveness of the film companies to promote and to stimulate sustainable for the film production location, increasing international cooperation through international co-productions, and to improve the utilization of the supported films. The promotion aims to facilitate the financing of films through promotion funding. This higher production budgets should be allows to artistic scope, quality, promote the attractiveness and hence 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.

Promotion item

2. (1) funded are Austrian and Austrian Foreign Community productions. as well as international productions, whose shooting take place at least partly in Austria, does not meet the but the requirements for recognition as an Austrian Foreign co-production.

(2) the promotion is granted as a funding of proportion of in the form of a non-repayable grant.

(3) on the granting of aid, there is no legal entitlement. The granting of aid shall be in accordance with the available budget. The day of the receipt of the request is decisive for the order of promotion decisions.

Promotion requirements

§ 3 (1) as promoting advertisers professionally, i.e. sufficiently qualified and experienced independent film production company with a permanent establishment or branch office in Austria, irrespective of their location, as long as it is within the European economic area, or a company established solely for the purpose of making a movie considered artistically and economically.

(2) the advertisers of promotion of must have produced at least a comparable reference movie (program-filling movie) in a Member State of the European Union or another Contracting State to the agreement on the European economic area as a company or as a person in the last five years before submitting and exploited commercially reasonable.

(3) a film is deemed to be eligible, if 1 meets the criteria of the cultural property test, 2. the advertisers of of promotion of makes the film in his own name and on its own account and is responsible for the implementation of the film project and persons in the production of the film artistic or organizational decision entitled have Austrian citizenship 3. or EEA citizens are and the other staff largely consists of Austrian citizens or EEA citizens.

(4) funding may be granted also when the film, is an Austrian Foreign co-production and complies with the provisions of an international co-production agreement. Such an agreement does not exist, has the project to have an appropriate Austrian licensing, financial, artistic and technical involvement.

(5) the support shall be granted for program-full movies.

(6) the promotion is granted only to movies, where at least a final version of the film, apart from dialogue or singing points, another language is intended for the screenplay, produced in the German language.

(7) the manufacturer of the funded film undertakes, within one year after completion, commercially reasonable to utilize the funded film in cinemas.

(8) a promotion will only be granted if the promotion of advertisers in the financing of the approved cost of the film project carries a deductible.

(9) by promoting movies are the exception, 1 which are produced on behalf of, 3. the violated 2 for the promotion is sought by a broadcaster or its affiliates, against the Constitution or the laws, which violate the human dignity 4., or glorify violence against religious or moral feelings are.

Use of resources

§ 4. For the implementation of the support programme are to provide funds in the amount of at least 7 500 000 Euro annually.

Funding guidelines

The conditions for the granting of subsidies are § 5 (1) as far as they won't be determined by this federal law, the funding guidelines "Film production Austria" of the Federal Minister for science, research and industry in consultation with the Federal Minister of finance to.

(2) in the funding guidelines are in particular to regulate: 1 goal, purpose and object of promoting, 2. personal, factual, movie-related and imputed promotion requirements, 3. the cultural property test, 4. the type and amount of funding, 5. submission, promotion decision and payment, 6 qualify for cancellation or repayment of the support and 7 the Advisory Board.

(3) the funding guidelines "Film production Austria" are published in the Internet at www.filmstandort-austria.at.

Processing

6. (1) decisions on funding applications meets the Federal Minister for science, research and economy based on the results of the appraisal by the Austria Wirtschaftsservice Gesellschaft M.b.h.. (in the following "aws") and the Austrian Business Agency – Austrian Industrieansiedlungs and WirtschaftswerbungsgmbH (in the following "ABA") within a period of no more than seven weeks. The Federal Minister for science, research and economy which aws and the ABA entrusted with the implementation of affirmative action.

(2) the aws is responsible within the framework of the processing of funding after the funding guidelines "Film production Austria" for the examination of all funding requirements and the related advice of promoting advertisers. She has to pronounce a recommendation about the eligibility of submitted films after completion of the test and to submit these to the funding bodies for approval. Furthermore assumes the aws to the administrative management of the promotion.

(3) the ABA in the framework of management of funds according to the promotion guidelines "Film production Austria" is responsible for the examination of the funding requirements in the scope of the cultural property and the related advice of promoting advertisers. She has to pronounce a recommendation about the eligibility of submitted films after completion of the test and to submit these to the funding bodies for approval.

Advisory Board

§ 7 (1) at the Federal Ministry of science, research and industry an Advisory Board is established, which advises the Federal Minister for science, research and economy and recommendations particularly with regard to the design of the funding guidelines and the assessment of individual projects.

(2) include the Advisory Board: 1. a representative of the Federal Ministry for science, research and economy.

2. a representative of the Federal Ministry for Europe, integration and exterior;

3. a representative of the Federal Chancellor's Office 4. a representative of the Austrian Film Institute;

5. a representative of Austria advertising;

6. a representative of the Chamber of Commerce of Austria;

7 up to five experts in the field of film industry to name the Federal Minister for science, research and industry in consultation with the Federal Chancellor's Office.

(3) the rights and duties of the Advisory Board are laid down in the "Film production Austria" promotion guidelines and in the rules of procedure of the Advisory Committee.

(4) the members of the Advisory Board be ordered each for a period of three years by the Federal Ministry of science, research and economy. May be reappointed.

(5) the Advisory Council takes decisions by a majority vote, and personally to exercise the right to vote and abstention is not permitted. Vote the vote of the Chairman shall be decisive.

Cancellation or redemption of a promotion

§ 8. The disbursement of already approved to support has to be avoided or already paid funding is fully or partially back to reimbursed, if 1 it wrongly has been granted on the basis of incorrect or incomplete information, 2. requirements or conditions under which funding has been granted, are not met, or 3. the reason for a promotion has been removed.

Obligation of secrecy


§ 9. The members of the Advisory Board and in the framework of management of the deliver "Film production Austria" persons are obliged them in the exercise of their activity known become facts to keep secret and to recovery of which were operating and business secrets to contain them. Cases official reporting or the indicator of offences are excluded from the secrecy. .

Evaluation

§ 10. The promotion program "Film production Austria" is to undergo, within which to consider is whether the objectives of the promotion policy were achieved through the affirmative action in 2018 and, subsequently at intervals of five years of evaluation.

Final provisions

§ 11 (1) this Federal Act with the day following the by-laws enter into force.

(2) all terms used in this Federal Act and personal terms are gender-neutral.

(3) with the execution of this federal law is responsible in terms of § 5 para 1 in agreement with the Federal Minister of finance, the Federal Minister for science, research and economy.

Article 30

Amend the accreditation Act 2012

The accreditation Act 2012 - AkkG 2012, Federal Law Gazette I no. 28/2012, is amended as follows:

1 the following paragraph 6 is added to sec. 10:

"(6) cash outlay, which grow up to the accreditation body within the framework of the procedure in accordance with the provisions of article 9, shall be borne by the conformity assessment body. Guided by the principles of appropriateness, quickness and cost savings the accreditation of the conformity assessment body can be applied by decision, these costs, considering the factual and accounting accuracy by the accreditation body, to be paid directly to the accountants."

2. in article 21, paragraph 1 and 2, the phrase "at the end of the 2012 xx.xx" is replaced by the phrase "at the end of April 20, 2012".

Article 31

Change of the SME promotion law

The SME promotion law, BGBl. No. 432/1996, as last amended by the budget bill 2011, Federal Law Gazette I no. 111/2010, is amended as follows:

1. According to section 2, paragraph 2, the following paragraph 2a is inserted:

"(2a) as further measures are credits of the ÖHT, that financed them by means of borrowing and lending operations of the European Investment Bank or other supranational banks of the euro area, for investments of the tourism and leisure industry. These loans may be awarded only in accordance with the applicable EU State aid provisions, and only within the framework of the guidelines adopted pursuant to article 4."

2. in article 2, paragraph 3, the phrase "according to para 1 and para. 2" is replaced by the phrase "according to para 1, para. 2, and para 2a".

3. in article 5, paragraph 1 and article 10, paragraph 1, the phrase "Federal Minister for Economic Affairs" will be replaced by the phrase "Federal Minister for science, research and economy".

4. in article 7, paragraph 1, last sentence will be after the phrase "Austria Wirtschaftsservice law" the phrase ", BGBl. I no. 130/2002," added.

5. in article 7, paragraph 2 deleted the phrase "10.5 billion schillings, from 1 January but"; the phrase "3.5 billion schillings, from January 1, 2002 but 500 million euros" is replaced by the phrase "250 million euros".

6. in article 7, paragraph 3, the phrase "25 million schillings, from January 1, 2002 but" is omitted.

7. in article 7, paragraph 4, the word order is "§ 5 guarantee Act 1977" by the phrase "§ 5 of the guarantee law 1977, BGBl. No. 296/1977," and the phrase "§ 76 para 9 BWG in amended" by the phrase "section 76, paragraph 9, of the Austrian Banking Act (BWG), Federal Law Gazette No. 532/1993," replaced.

8. in article 7, last paragraph is the paragraph marking (8); the phrase "article 66 par. 2 BHG" by the phrase "section 82 para. 2 of the Federal Budget Act 2013 (BHG 2013), Federal Law Gazette I no. 139/2009," replaced.

9. after article 7, the following paragraph 7a is inserted:

"Article 7a. The Federal Minister of finance may be accordance in the Federal Finance Act or in a special federal law pursuant to article 42 paragraph 5 B-VG provided authorization for credit operations of the ÖHT according to § 2 para 2a called Federal liability pursuant to § 82 BHG 2013 take over. The Federal Minister of finance may only make use of this authorization, if each pending total (equivalent) this liability does not exceed 250 million euros in capital plus interest and costs."

10. in article 8, the sales designation (1) is eliminated.

11. in section 10, paragraph 2, which is after the expression "section 7" expression ", § 7a" inserted.

12. in section 10, paragraph 7 eliminates the comma after the word "Federal law".

13. after article 10, paragraph 2, the following paragraph 2a is inserted:

"(2a) where other federal legislation is referenced in this federal law provisions, they are, if not expressly otherwise determined is to apply in their respectively valid version."

14 10 the following paragraph is added to article the 10:

"(10) § 2 para 2a, and paragraph 3, section 7 para 2, § 7a and article 10 par. 2 in the version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, with 1 July 2014 into force."

Article 32

Amendment of the mineral raw materials Act

The mineral raw material act, Federal Law Gazette I no. 38/1998, last amended by Federal Law Gazette I no. 129/2013, is amended as follows:

1. paragraph 69 paragraph 3a and 3B:

"(3a) the funding rate for liquid hydrocarbons is the following percentage of the basis for calculation: 1 when a calculation based on less than 460 euro per ton crude oil 15%, 2. a calculation base from 460 to 670 euro per crude oil of ton of the percentage rise linear by 15% to 20%, 3. a calculation base of more than 670 euro per ton crude oil 20%."

(3B) the funding rate for gaseous hydrocarbons is the following percentage of the calculation basis: 1. when a calculation based on less than 5 100 euro per TJ gas at 19%, 2. a calculation basis of 5 100-8 200 euros per TJ gas the percentage gradually proceeds between 19% to 22%, 3rd at a calculation based on more than 8 200 euros per TJ gas 22%. "

2 26 the following paragraph is added to § in 223:

"(26) § 69 paragraph 3a and 3B in its version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, finds on the hydrocarbons funded from 1 January 2014 application." As far as payments to funding interest for liquid and gaseous hydrocarbons sponsored from 1 January 2014 have been akontiert on the basis of contracts concluded according to § 77 and section 78 para 1 of the Mining Act in 1975, the supplement to the after the budget bill 2014 is resulting amounts within four weeks after its entry into force to undertake."

7 section

Social

Article 33

Amendment of the Federal care allowance Act

The Federal care allowance Act - BPGG, Federal Law Gazette No 110/1993, as last amended by the amendment of the labour law 2013, Federal Law Gazette I no. 138/2013, is amended as follows:

1 § 21c para 1 first sentence reads:

"Persons who have agreed a care leave pursuant to § 14 c AVRAG, as well as individuals, the is for the purpose of care leave pursuant to § 32 para 1 Z 3 AlVG the receipt of unemployment benefit or emergency assistance or the flag for social insurance AlVG have logged out according to § 34, are due to a care leave money for the duration of parental of care according to the provisions of this section."

2. According to § 21, c paragraph 3 the following paragraph 3a is inserted:

"(3a) for individuals, the pursuant to § 32 para 1 AlVG the receipt of unemployment benefit or emergency assistance or the flag for social insurance according to § 34 AlVG sign off, is considered one of para 2 second sentence and control other than paragraph 4." These persons are entitled to a daily nursing maternity leave allowance in the amount of the daily unemployment benefit or the daily emergency assistance, which was involved prior to care parental or family Hospice leave or would fees, but at least in the amount of monthly salary limit pursuant to § 5 para 2 ASVG."

3. § 21 para 2 No. 3 is: "3. confirmation of the labour market services through the deregistration pursuant to § 32 para 1 AlVG and the amount of the benefits from unemployment insurance or unsubscribe from the flag to the social insurance according to § 34 AlVG," 4th section 21e para 6 No. 2 is: "(2. Daten über wirtschaftliche und Soziale Rahmenbedingungen der Antragsteller: a) dependent child, b) exercised (minor) activities" ", c) income, d) periods of insurance completed, e) bases and f) amount of benefits from the unemployment insurance fund;"

5. According to § 48 d 48e the following paragraph with heading shall be inserted:

"Transitional provisions to the Act Federal Law Gazette I no. 40/2014"

Article 48e. "§ 21c paragraph 3a in the version of the budget accompaniment Act 2014, Federal Law Gazette I is no. 40/2014, only apply if the care leave or the family Hospice leave from 1 July 2014 begins."

6 24 the following paragraph is added to § in 49:

"(24) § 21c § 1, first sentence, and paragraph 3a, § 21 para 2 No. 3 and section 21e, para 6, no. 2 in the version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, with 1 July 2014 into force."

Article 34

Change of the General Social Security Act


The General Social Insurance - ASVG, Federal Law Gazette No. 189/1955, as last amended by Federal Law Gazette I no. 32/2014, is amended as follows:

1 § 8 para 1 subpara 2 lit. j is: "j) care part-time people who refer an aliquotes nursing maternity leave allowance under paragraph 21 c of the Federal care allowance Act, when it was agreed on the basis of employment, in the nursing part time, the compulsory insurance pension insurance are subject to;"

2. after section 682, 683 the following section including headline is attached:

"Final provision to article 34 of the Federal Act Federal Law Gazette I no. 40/2014"

§ 683 § 8 para 1 subpara 2 lit. j in the version of Federal Law Gazette I no. 40/2014 retroactively 1 January 2014 into force."

Article 35

Amendment to the unemployment insurance act of 1977

The unemployment insurance Act 1977 - AlVG, Federal Law Gazette No 609/1977, as last amended by the 2nd social security Amendment Act 2013, Federal Law Gazette I no. 139/2013, is amended as follows:

1. the heading to section 2a reads:

"Health and pension insurance in terminal care, accompanied of severely ill children, care leave and in care part time"

2. paragraph 29 section 1:

"(1) persons, which are in a private or public employment and in accordance with § 14a, § 14 take a reduction, a change of location of the normal working time or an exemption against loss of earnings for the purpose of the terminal care of a close relative, accompany a heavily of diseased child or the care of a close relative (care leave, nursing part time) in claim b, § 14 c or section 14 d AVRAG or a similar control ", remain kranken-in any case, to be applied in each case on the basis of this employment legislation and pension."

3. paragraph 32 paragraph 2:

"(2) the unemployed have to persuade the reason for the cancellation referred to in paragraph 1 the competent regional office; at the request of the regional office is to present a corresponding certificate. The employment service has a confirmation about the logout reason and cancellations 1 July 2014, also about the amount of last-related benefit from unemployment insurance to exhibit. At the beginning of the claim, the logoff is the amount of benefit, which would have to confirm. Persons who are entitled to health and pension insurance pursuant to article 34, are to be treated as recipients of unemployment benefit or emergency assistance."

139 the following paragraph is added to section 4. 79:

"(139) the heading to section 2a and article 29, paragraph 1 and § 32 para 2 in the version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, retroactively with 1 January 2014 into force."

Article 36

Amendment of the labour market policy financing Act

The labour market policy financing Act, Federal Law Gazette No. 315/1994, as last amended by Federal Law Gazette I no. 30/2014, is amended as follows:

1 55 the following paragraph is added to sec. 10:

"(55) § 13 para 1 as amended by the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, 1 January 2014 into force." § 13 para 2 and § 19 and heading in the version of the Federal Act apply with 1 July 2014."

2. paragraph 13:

"Section 13 (1) subsidies for short-time work in accordance with section 37B AMSG and subsidies for short-time working with qualification in accordance with § 37 c are AMSG to treat in the years 2011-2014 as expenditure by the AlVG. Activation aid is in accordance with § 37d AMSG in 2012 up to a ceiling of €76 million and in 2013, up to a ceiling of €56 million as expenses to handle the AlVG. Specialist scholarships are in accordance with § 34B AMSG in the years 2013 and 2014 up to a ceiling of €25 million per year as spending to treat the AlVG.

(2) the upper limit for the covering of aid and measures for persons who have reached the age of 50 and are longer than 180 days at the labour market service noted above, from the expenditure earmarked for services after the AlVG € in the year 2014 €100 million, in the year 2015 120 million in 2016, and €150 million. Up to 60 vH for reintegration grants and combined wage, as well as up to 40 are vH for socio-economic enterprises and non-profit employment projects to use the national average."

3. after section 18 the following section 19 and heading is added:

"Compensation claims with the main Association of Austrian social security institutions

§ 19. Requiring the Federal Government on the main Association of Austrian social insurance institutions in height by 8 845 €783,40 and from the failure compensation for services of the health insurance carrier for transitional allowance recipients resulting claim of the main Association of Austrian social insurance institutions of the Federal Government in the amount of 3 236 €345,90 resulting from an overpayment of federal insurance contributions for pension recipients of advance are compensated by a payment of the main Association of Austrian social insurance institutions of the Federal Government in the amount of 5 609 €437,50. Thus, all mutual claims arising from the enforcement of the AlVG apply for the years 2002 to 2004 as cleaned up, regardless of whether they were or not asserted already. "The compensation is done by offset in the course of the statement of levy compensation levy regulation, Federal Law Gazette II No. 17 / 1998, as amended by regulation BGBl. II No. 66/1998, on October 1, 2014."

Article 37

Amendment of the labour market Service Act

The labour market Service Act, Federal Law Gazette No 313/1994, as last amended by the amendment of the labour law 2013, Federal Law Gazette I no. 138/2013, is amended as follows:

1 the following paragraph 4 is added to § the 38d:

"(4) persons who receive a multi-employer apprenticeship in a training facility, are not considered employees within the meaning of the income tax Act 1988, BGBl. No. 400/1988. training aid do not apply to the payroll tax as taxable wages and other dues as remuneration. For training aid in particular no municipal tax is paid."

2. in paragraph 78 of 2013, receives through the amendment of the labour law Federal Law Gazette I no. 138/2013, attached paragraph 30 the sales designation (31); 32 the following paragraph is added:

"(32) section 38d (4) in the version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, retroactively 28 June 2008 into force."

8 section

Family and youth

Article 38

Change in the equalisation Act 1967

The equalisation Act 1967, BGBl. No. 376/1967, as last amended by Federal Law Gazette I no. 163/2013, is amended as follows:

1. in article 11, paragraph 1, the phrase "for each two months within the first month" is replaced by the word "monthly".

2. in section 30e para 1 third sentence is replaced by the phrase "for each two months within the first month" "monthly".

3. § 39 para 2 lit. e is omitted.

G the following paragraph 3 is added to § 4. 39:

"(3) from the compensation fund for family benefits a lump sum of €250 000 from the year 2015 until July 1 is the Federal (Federal Ministry of Finance) a lump sum of €1 million for the additional costs incurred by the monthly payment of the family allowance in accordance with article 11, paragraph 1 by December 1, 2014, to pay."

5. in paragraph 39 k para 2 is after the word "concerning" the phrase "services under this Federal Act and concerning" added.

6 28 the following paragraph is added to article in 55:

"(28) (for the entry into force of the by the 2014 budget accompaniment Act, Federal Law Gazette I no. 40/2014, amended, modified or inserted provisions, as well as for the expiry of through the so-called Federal Act relating the following provision of: a) third sentence article 11, paragraph 1, and section 30e, paragraph 1 are to apply subject to the proviso that the monthly payment of the family allowance and the school ride aid takes place for the first time in September 2014."

(b)) § 39 para 2 lit. e occurs with force to 31 December 2013.

paragraph 2 (c) § 39 g § 3 and § 39 k with the day following the announcement of the Federal Act into force."

9 section

Bless you

Article 39

Amendment to the health insurance structure Fund Act

The Federal Act on a cash fund for the gebietskrankenkassen (health insurance structure Fund Act), Federal Law Gazette I no. 52/2009, last amended by Federal Law Gazette I no. 35/2012, is amended as follows:

1. in article 7, paragraph 1, last sentence replaces the expression "2015" "2014" the expression.

The following paragraph 3 is added to § 2. 10:

"(3) section 7 para 1 as amended by the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, 1 January 2015 into force."

10 section

Environmental

Article 40

Change of environmental support act

The environmental support Act (UFG), Federal Law Gazette No 185/1993, as last amended by Federal Law Gazette I no. 146/2013 and the Ministry of the Bill 2014, Federal Law Gazette I no. 11/2014, is amended as follows:

1 in § 1 Z 3 is the phrase "pursuant to § 35 ff serve." by the phrase "in accordance with the paragraphs 35 ff and the 5a." Section serve;"replaced.

2. in article 6, paragraph 1, the point will be replaced at the end of the Z 4 with a semicolon and following Z 5 added: "5.

for purposes of international climate finance (sections 48a and 48 c) from federal funds in accordance with the funds available for this purpose within the framework of the respective Federal finance law."

3. in paragraph 6, paragraph 1a is replaced the point at the end of the Z 4 with a semicolon and following Z 5 added: "5. for the purposes of international climate finance (sections 48a and 48 c) from federal funds in accordance with the funds available for this purpose within the framework of the respective Federal finance law."

4. in article 6, paragraph 3, the point is replaced at the end of the Z 4 with a semicolon and following Z 5 added: "5. contracts relating to the international climate finance (sections 48a and 48 c)."

5. the following sentence is added to § 12 subsection 8:

"These provisions are to apply by analogy also for jobs related to international climate finance (sections 48a and 48c)."

6. after the 5th section is the following 5a. Section included:

"5a. section"

International climate finance

Target

§ 48a. Of the Austrian contribution to the international climate finance for developing countries and aims to contribute to the stabilization of the concentration of greenhouse gases in the atmosphere, thus to avert dangerous or detrimental effects of climate change, and to avoid high costs of non-action, caused by necessary adjustment and damage issues. This post is to effectively, efficiently, transparently and in coherence with national measures are met in line with the strategy of Austria's international climate finance and implement agreements at the international level and at the level of the European Union.

Settlement agent

§ 48 b. She will be entrusted with the processing of contributions from funds of the Federal Ministry of agriculture and forestry, environment and water management fixed clearing agency in accordance with article 46, paragraph 1. Posts of other places can also are handled by the clearing agency against appropriate remuneration. The Federal Minister for agriculture and forestry, environment and water management can use the settlement agency for national data collection, as well as the preparation of reports to international climate finance. section 44 shall apply mutatis mutandis.

Guidelines

section 48c. The Federal Minister for agriculture and forestry, environment and water management has for projects from contributions pursuant to section 48B guidelines in consultation with the Federal Minister of finance and the Minister for Europe, to adopt integration and exterior. These guidelines have particular provisions on ecological, to include economic, social and developmental criteria. The validity of the guidelines is limited first on the period 2014-2020. An evaluation is pursuant to § 48 b completed projects carried out in the year 2018. The guidelines to be determined from the year 2020 have to turn on the results of this evaluation."

7 16 the following paragraph is added to article in 53:

"(16) § 1 Z 3, § 6 para 1 Nos. 4 and 5, par. 1a Z 4 and 5 and paragraph 3 Nos. 4 and 5, article 12, paragraph 8 and the 5a." 2014, Federal Law Gazette I no. 40/2014, section in its version of the budget accompaniment act with expiration of the day of the announcement in the Federal Law Gazette into force."

Article 41

Amendment to the environmental control law

The environmental control Act, Federal Law Gazette I no. 152/1998, as last amended by the 2nd law of stability 2012, Federal Law Gazette I no. 35/2012, and 2014 Ministry Act, Federal Law Gazette I no. 11/2014, is amended as follows:

1 § 6 para 1 lit. a is: "a) environmental policy as well as the enforcement of the Covenant, in particular in the area of environment, in accordance with this federal law through professional work and other IT - and laboratory services to support; for orders of outsourced units of the Federal Government is to obtain the consent of the competent representative of the owners of these"2. The following paragraph 6 is added to article 21:

"(6) article 6 paragraph 1 lit. (a) in the version of the budget accompaniment Act 2014, Federal Law Gazette I no. 40/2014, with expiration of the day of the announcement in the Federal Law Gazette into force."

Fischer

Faymann