Tax Amendment Act 2014 - Abgäg 2014

Original Language Title: Abgabenänderungsgesetz 2014 - AbgÄG 2014

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13. Federal Law, with which the Income Tax Act 1988, the Corporate Tax Act 1988, the Stability Dispensing Act, the Reformation Tax Act, the 1994 VAT Act, the Fees Act 1957, the Capital Traffic Tax Act, the Insurance Tax Act 1953, the Motor Vehicle Tax Act 1992, the Law on the Law of Excise, the Alcohol Tax Act in 1991, the Sparkling Wine Tax Act 1995, the Tobacco Control Act 1995, the gambling law, the Federal Tax Code, the Tax Administration Organization Act 2010, the Financial law, the Federal Finance Court Act, the Banking Act, the Austrian Stock Exchange Act 1989, the Insurance Supervision Act, the GmbH-Gesetz, the Notariatstarifgesetz, the Rechtsanwaltstarifgesetz, the Company Book Act as well as the Payment Services Act and Section VIII of the Federal Law BGBl. No 325/1986 (amendment of the German tax amendment 2014-AbgÄG 2014)

The National Council has decided:

table of contents

Article 1 Amendment of the Income Tax Act 1988

Article 2 Amendment of the Corporate Tax Act 1988

Article 3 Amendment of the Stability Procurement Act

Article 4 Amendment of the Reformation Tax Act

Article 5 Amendment of the turnover tax law 1994

Article 6 Amendment of the Fees Act 1957

Article 7 Amendment of the Capital Traffic Tax Act

Article 8 Waiver of Section VIII of the Federal Law BGBl. No. 325/1986

Article 9 Amendment of the Insurance Tax Act 1953

Article 10 Amendment of the Motor Vehicle Tax Act 1992

Article 11 Amendment of the Act on the Law of the Air

Article 12 Amendment of the Law on Standardisation Consumption 1991

Article 13 Amendment of the Alcohol Taxation Act

Article 14 Amendment of the German Sparkling Wine Tax Act 1995

Article 15 Amendment of the Tobacco Control Act 1995

Article 16 Amendment of the Gambling Act

Article 17 Amendment of the Federal Tax Code

Article 18 Amendment of the Tax Administrative Organization Act 2010

Article 19 Amendment of the Financial Criminal Law

Article 20 Amendment of the Federal Finance Court Act

Article 21 Amendment of the Banking Act

Article 22 Amendment of the 1989 Stock Exchange Act

Article 23 Amendment of the Insurance Supervision Act

Article 24 Amendment of the GmbH-Law

Article 25 Amendment of the Notarial Tariff Act

Article 26 Amendment of the Law on Law of Lawyers

Article 27 Amendment of the Company Book Law

Article 28 Amendment of the Payment Services Act

Article 29 End-and transitional provision

Article 1

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I No 156/2013, shall be amended as follows:

1. § 2 shall be amended as follows:

(a) paragraph 2b is deleted.

(b) In paragraph 8 (3), the last sentence is deleted.

(c) In paragraph 8, the following Z 4 shall be added after Z 3:

" 4.

If foreign income is exempt from taxation in Germany, the foreign losses incurred after Z 3 in that calendar year shall increase, in whole or in part, the total amount of income in which they are wholly or partly resident abroad. may be taken into account or taken into account. Losses incurred by a State with which there is no full administrative assistance shall, however, increase the total amount of income at the latest in the third year following the date of their approach. "

Section 4a (4) is amended as follows:

(a) In lit. a eliminates the word sequence with the punctuation mark "the Diplomatic Academy," .

(b) In lit. b will be the word after the literate name "Austrian" inserted and in place of the word "Total fateful" the word "subregional" .

c) Lit. d is:

" (d)

Austrian umbrella organisations of corporate bodies, associations of persons and property, as well as similar bodies established in a Member State of the European Union or a State with which there is a comprehensive administrative assistance, where: the sole purpose of which is the promotion of the sport of disabled persons and the promotion of the sport of disabled persons in Austria is actually encouraged; "

(d) In lit. e will replace the punctuation point with a stroke point and the following lit will be used. f and g added:

" f)

the Diplomatic Academy and comparable bodies established in a Member State of the European Union or a State with which comprehensive mutual assistance is provided;

g)

Facilities based in a Member State of the European Union or a State with which comprehensive mutual assistance exists when it is established in lit. a to c are comparable and serve the promotion, preservation, mediation and documentation of art and culture in Austria. "

Section 9 (5) reads as follows:

" (5) provisions within the meaning of (1) (3) and (4) shall be used with the partial value. The partial value shall be deducted at an interest rate of 3.5%, provided that the term of the return on the balance sheet date is more than twelve months. "

(4) § 10 is amended as follows:

(a) In paragraph 3, the reference " 1 Z 3 " by reference " 1 Z 4 " replaced.

(b) (3) (2) is:

" 2.

Residential loans for at least four years, subject to the fixed assets of a domestic establishment or a domestic establishment from the date of acquisition, subject to paragraph 5 (2) (2) and (3) of this Regulation. Residential building bonds are convertible bonds, which are

a)

Public limited liability companies within the meaning of Section 1 (2) of the Federal Act on Special Tax Measures for the Promotion of Housing, BGBl. No 253/1993, as amended, or by

b)

these comparable public limited-liability companies established in a Member State of the European Union or a State with which there is a comprehensive mutual assistance,

, and the promotion of housing in Austria in accordance with the provisions of the Federal Act on Special Tax Measures for the Promotion of Housing, BGBl. No 253/1993, as amended. '

(c) In paragraph 5 (2), the first sentence shall read as the third sentence:

" In the event of the expiring of housing loans, the winning approach shall be deemed to have been purchased as a beneficiary in the year of the expiring, within the meaning of paragraph 3 (1), which fulfils the conditions for the allowance, or (replacement procurement). The period of service of the issued housing loan will be credited to the expiry date of the purchased or produced business good. The period cannot, however, end before that date on which the period for which the housing loan had been issued would have ended. "

(d) Section 5 (3) reads:

" 3.

If housing loans for which an investment-related non-profit amount has been used prematurely, in order to avoid a post-tax treatment, instead of favoured physical assets, can be avoided within two months of the date of the early repayment will also be purchased for residential building loans (residential construction loan replacement). In the replacement housing loans, the period of the period referred to in paragraph 3 is continuing unchanged with regard to the prematurely repaid residential loans. To the extent that housing loans are used for the replacement of a replacement, an investment-related profit-free amount cannot be used. Residential property borrowings which serve the purpose of replacement are to be indicated as such in the list pursuant to Section 7 (2) (2). "

(e) In paragraph 7, the first sentence of the reference shall: " 1 Z 3 " by reference " 1 Z 4 " replaced.

(f) In paragraph 7 (1), the word shall: "Securities" by the word "Housing Loans" replaced.

(g) (7) (2)

" 2.

The beneficiary physical assets which are used to cover an investment-related profit share are included in the investment register or in the investment register. Residential loans are to be issued in a separate directory for each holding. In these registers, it is necessary to indicate for each economic good the extent to which the cost of acquisition or production contributes to the coverage of the investment-related profit-free amount. The lists shall be submitted to the duties authority upon request. The application or a correction of the lists shall be possible up to the legal force of the relevant income tax modestly or in the case of a notice of arrest. "

5. In § 20 (1), the following Z 7 and 8 shall be added:

" 7.

Expenses or expenses for the remuneration for work or work services, insofar as it exceeds the amount of EUR 500 000 per person and marketing year. Remuneration is the sum of all cash and benefits in kind, with the exception of the removals within the meaning of section 67 (3), charges which constitute other remuneration in accordance with § 67 (6) and rates of effort to be paid to an active or former service or to an comparable to the organizationally incorporated person. Where:

a)

In the case of the transfer of a person by a third party for the provision of work or work services, the remuneration for the transfer shall be deemed to be paid. On the other hand, the fee paid by the surplus to the person who has been handed over is not subject to the withdrawal ban.

b)

The amount of EUR 500 000 per person shall be aliquoted on the basis of the actual cost of the effort, if the work or work is carried out

-

over a period of less than 12 months, or

-

for a number of affiliated companies or partnerships.

c)

Any severance of pension rights shall be subject to the withdrawal ban if the annual pension claim exceeds EUR 500 000. The non-deductible amount derides from the ratio of the non-deductible pension component to the entire pension.

8.

Expenses or expenses for charges which, in the case of the recipient, constitute other remuneration in accordance with § 67 (6), insofar as they are not to be taxed with the tax rate of 6% in the case of the recipient. "

6. § 27 (5) Z 3 reads:

" 3.

Differences between the paid-in insurance premium and the insurance benefit, which

a)

in the event of a life or a return to capital insurance, including a fund-linked life insurance, in the event of a life or a life of the person,

b)

in the case of the capital settlement or the repurchases of a pension scheme, where the start of the pension payments is agreed before the expiry of ten or fifteen years from the conclusion of the contract,

in the event of non-current, substantially equivalent premium payments in the insurance contract and the maximum duration of the insurance contract

-

is less than 10 years from the date of the conclusion of the contract, if the policyholder and the insured persons, at the time of conclusion of the insurance contract, are in each case 50. Have completed their life year;

-

in all other cases, less than fifteen years from the date of the conclusion of the contract.

If the policyholder is not a natural person, the requirement of completion of the 50. Life year only for the insured persons. In addition, any increase in an insurance sum under an existing contract to a total of more than two times the original sum of insurance against a non-current premium payment, which is essentially the same, shall be deemed to be independent conclusion of a new insurance contract. "

7. § 67 shall be amended as follows:

(a) (6) reads:

" (6) Other payments which are incurred during or after termination of the service (such as voluntary copies and severance payments, other than those paid out by BV funds), shall be subject to the following provisions: Tax rate of 6% to be taxed:

1.

The tax rate of 6% shall be applied to one quarter of the current salary of the last twelve months, but not more than the amount corresponding to nine times the monthly maximum contribution basis in accordance with Section 108 of the ASVG.

2.

In addition to the extent of Z 1, voluntary copies of the tax rate of 6% shall be applied to an amount which depends on the period of service it has proven to be. For a proven

Service Time

is an amount up to the level of

3 years

2/12 of the current references of the last 12 months

5 years

3/12 of the current references of the last 12 months

10 years

4/12 of the current references of the last 12 months

15 years

6/12 of the current references of the last 12 months

20 years

9/12 of the current references of the last 12 months

25 years

12/12 of the current references of the last 12 months

with the tax rate of 6%. However, if, in the case of the application of the three-fold monthly maximum contribution basis in accordance with Section 108 of the ASVG, a lower amount is to be taxed on the number of current deductions to be calculated on the basis of the calculation to be calculated, only this amount shall be taxed at 6%.

3.

During this period of service already received copies within the meaning of paragraph 3 or in accordance with the provisions of this paragraph, as well as existing claims for copies within the meaning of paragraph 3, reduce the tax-favored extent resulting in accordance with Z 2.

4.

Proof of the period of service to be taken into consideration and whether and to what extent copies within the meaning of paragraph 3 or this paragraph have already been disbursed shall be provided by the worker; until such time as the service conditions are proven to be left to the employee. Proof is to be taken from the employer to the pay account (§ 76).

5.

Paragraph 2 shall not apply to amounts to be taxed after Z 1 or Z 2 at 6%.

6.

To the extent that the limits of Z 1 and Z 2 are exceeded, such other references shall be subject to taxation, such as a current reference at the time of entry, according to the payroll tax rate of the relevant calendar month.

7.

The above provisions relating to voluntary reproductions shall apply only to those periods for which there are no claims against a BV cash register. "

(b) para. 8 lit. a is:

" (a)

comparative amounts based on judicial or extrajudicial comparisons are, in so far as they are not taxed pursuant to para. 3, 6 or the last sentence with the fixed tax rate, to be recorded in accordance with paragraph 10 in the calendar month of the payment. In this case, after deduction of the contributions made on it within the meaning of § 62 Z 3, 4 and 5, one fifth shall be left tax-free, but no more than one fifth of the nine times the monthly maximum contribution basis in accordance with § 108 ASVG; para. 2 shall not apply. If such comparison sums occur at or after the end of the service relationship and are paid out for periods for which there is a contract to a BV cash register, they are up to an amount of EUR 7 500 with the fixed Tax rate of 6% shall be taxed; paragraph 2 shall not apply. "

(c) para. 8 lit. b is:

" (b)

Compensation for dismissal shall be recorded in accordance with paragraph 10 in the calendar month of the payment. In this case, after deduction of the contributions made for it within the meaning of § 62 Z 3, 4 and 5, one fifth shall be left without tax, but at most one fifth of the nine times the monthly maximum contribution basis in accordance with § 108 ASVG. "

7a. In § 69 (2), the first sentence reads:

" In the case of payment of benefits from a statutory health or accident supply as well as from a crane or accident supply of the supply and support facilities of the chambers of the self-employed persons in accordance with § 25 (1) Z 1 lit. c and e and in the case of payment of rehabilitation money in accordance with § 143a ASVG, 36.5% of the payroll tax shall be withheld insofar as these deductions exceed 30 euros per day. "

8. § 89 (6) is amended as follows:

(a) The first sentence reads:

" The institutions of the statutory social security insurance shall have the name, address and the insurance number according to § 31 (4) (1) of the ASVG (in the case of non-existence, in any case, the name of the Federal Government) on the working day following the filing or cancellation. Date of birth) of the registered and unregistered employees. "

(b) The following sentence shall be inserted after the first sentence:

"Furthermore, the reports of the monthly contribution bases are to be transmitted after the expiration of each contribution period as well as the monthly salary sum, according to the contribution rate per employer."

9. § 94 Z 13 shall be amended as follows:

(a) The first indent reads as follows:

"-

Income as far as these are not subject to tax within the limits of the limited tax liability pursuant to § 98 (1) (5) (5). This does not affect the limited tax liability in accordance with § 98 (1) Z 5 lit. a to c; "

(b) The following final part shall be added:

" In the case of income pursuant to § 98 (1) Z 5 lit. b includes the deduction obligation for those income which is interest as defined by the EU withholding tax law; a credit of capital gains tax corresponding to § 7 para. 3 EU-withholding tax law is not possible. "

10. § 95 (2) is amended as follows:

(a) Z 1 lit. b third indent reads:

"-

the branch of a service provider established in a Member State based on Directive 2013 /36/EU, OJ L 206, 22.7.2013, p. No. 338, or on the basis of Directive 2004 /39/EC, OJ L 327, 27.12.2004, p. No. 1., as amended by Directive 2010 /78/EU, OJ L 145, 30.4.2010, p. No. 120, on the provision of investment services and ancillary services in the territory of the country. '

(b) Z 2 lit. b third indent reads:

"-

Branches of a service provider established in a Member State which, under Directive 2013 /36/EU, OJ L 206, 22.7.2013, p. No. 338, or on the basis of Directive 2004 /39/EC, OJ L 327, 27.12.2004, p. No. 1., as amended by Directive 2010 /78/EU, OJ L 145, 30.4.2010, p. No. 120, on the provision of investment services and ancillary services in the territory of the country. '

Section 98 (1) Z 5 shall be amended as follows:

(a) Lit. b reads:

" (b)

They are interest rates within the meaning of the EU's Source Tax Law, BGBl. I n ° 33/2004 and was to be withheld capital gains tax. '

(b) The last sentence reads:

" exempted from the limited tax liability

-

interest from exposures entered in a public debt register; and

-

Interest generated by persons falling within the scope of the EU withholding tax law; and

-

Interest, the debtor of which neither domes nor has a head office or head office domestically, nor is a domestic branch of a foreign credit institution. "

12. § 124b is amended as follows:

(a) Z 214 is:

" 214.

§ 10 in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall be applied for the first time in the event of the 2013 calendar year. "

(b) Z 219 is:

" 219.

§ 41 (4), § 67 (1) and (2), (12) and Section 77 (4), last sentence, in the version of the 1. Stability Act 2012, BGBl. I No 22/2012, shall apply if:

-

the income tax is assessed, for the first time in the case of the assessment for the calendar year 2013,

-

the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2012. "

(c) The following Z 248 to Z 259 shall be added after Z 247:

" 248.

§ 2 para. 2b in the version before the Federal Act BGBl. I No 13/2014 shall be applied for the calendar year 2013 for the last time.

249. a)

Section 2 (8) Z 3 in the version before the Federal Act BGBl. I No 13/2014 shall be applied for the calendar year 2014 for the last time.

b)

§ 2 paragraph 8 Z 4 in the version of the Federal Law BGBl. I n ° 13/2014 shall be applied for the first time in the case of the calendar year 2015. All non-post-taxed losses from countries with which there is no comprehensive administrative assistance, which have been taken into account for the calendar year 2014, increase to at least one third in the 2016 to 2018 investment years the total amount of income, in so far as they are not to be retaxed at the time of the 2016 apportionment pursuant to § 2 para. 8 Z 4 first sentence. Added losses are not subject to the post-tax, if the losses

-

in marketing years, which end before 1 March 2014,

-

can no longer be used abroad, and

-

come from foreign establishments or premises before the 1. January 2017 will be abandoned or sold.

250.

§ 4a (4) in the version of the Federal Law BGBl. I No 13/2014 shall apply to all open-initiative procedures.

251. a)

Section 9 (5) in the version of the Federal Law BGBl. I n ° 13/2014 shall apply to provisions for the first-time education in marketing years ending after 30 June 2014.

b)

Section 9 (5) in the version prior to the Federal Law BGBl. I No 13/2014 shall be applied for the last time in respect of provisions which have been formed for marketing years ending before 1 July 2014. For the following marketing years, the following shall apply:

-

This is due to the initial repayment of existing provisions in accordance with Section 9 (5) in the version of the Federal Law BGBl. I n ° 13/2014 is less than the amount repaid so far, the provision is to be reduced by the total difference. The difference to be resolved shall be taken into account in each of the two marketing years concerned and one third in the following two marketing years. In the following years § 9 (5), as amended by the Federal Law BGBl (Federal Law Gazette), is reduced to the reduction of the amount of the difference in the amount of the difference. I No 13/2014. In the case of an operating sale or task, the amount of goodwill may be taken into account in the marketing year concerned.

-

This is due to the initial repayment of existing provisions in accordance with Section 9 (5) in the version of the Federal Law BGBl. In the case of a higher than the previous amount, the reserve shall continue to be set at 80% of the partial value if the remaining term of the reserve is more than one year.

252.

§ 10 in the version of the Federal Law BGBl. I n ° 13/2014 shall be applied for the first time for marketing years ending after 30 June 2014. § 10 (5) (2) and (3) in the version before the Federal Act BGBl. I No 13/2014 shall continue to apply to securities acquired in economic years ending in the period prior to 1 July 2014. § 10 in the version prior to the Federal Act BGBl. I No 13/2014 shall be applied again for marketing years beginning after 31 December 2016.

253. a)

§ 20 paragraph 1 Z 7 in the version of the Federal Law BGBl. I No 13/2014 shall be applied for the first time to expenses incurred after 28 February 2014, whereby the aliquots according to § 20 (1) Z 7 lit. b is to be applied mutaly. If the application of Section 20 (1) Z 7 for existing provisions for pensions formed for marketing years ending before 1 March 2014 is less than the amount repaid so far, the difference shall not apply. to be resolved in a way that is increasing. A tax-effective supply to these provisions may only be made if the amount of the pension rights, taking into account the provisions of Section 20 (1) Z 7, allows a provision to be made in excess of the amount of the pension that has been refunded.

b)

For the fixing of advance payments in accordance with § 45 for the year 2014 and the following years, without prejudice to section 45 (4), the following shall apply: if the income tax liability for the determination was determined, taking into account the result of a prior to the 1. January 2014 for an employee or a former employee in one or more pay sheets, gross remuneration in accordance with § 25 (without remuneration in accordance with § 26 and without remuneration in accordance with § 3 para. 1 Z) (16b) at a level exceeding the amount of EUR 500 000, in the case of advance payments, the amount to be taken into account for the determination of the income tax liability shall be increased by the amount exceeding EUR 500 000. This shall not apply in so far as the relevant income tax liability has been determined taking into account a result determined in accordance with Section 188 BAO.

254.

§ 20 paragraph 1 Z 8 in the version of the Federal Law BGBl. I No 13/2014 will be applied for the first time to payments made after 28 February 2014. This shall not apply to disbursements due to social plans within the meaning of § 67 (8) (f), which were concluded before 1 March 2014. If the application of Section 20 (1) (8) (8) provides for existing provisions for the production of goods which have been set up for marketing years ending before 1 March 2014, less than the amount repaid so far, the difference shall be the difference between the not to loosen the profits. A tax-effective supply to these provisions may only be made if the amount of the handling claims, taking into account the provisions of section 20 (1) Z 8, allows a provision to be made in excess of the amount previously repaid.

255.

Section 27 (5) Z 3 in the version of the Federal Law BGBl. I No 13/2014 shall be applied for the first time to insurance contracts concluded after 28 February 2014.

256.

Section 67 (6) and (8) (8). a and b, each in the version of the Federal Law BGBl. I n ° 13/2014, are to be applied for the first time to payments made after 28 February 2014. Section 67 (6) in the version prior to the Federal Law BGBl. I No 13/2014 shall continue to be applied to payments made under social plans within the meaning of § 67 (8) (f), which shall be made after 28 February 2014, if the social plan has been completed before 1 March 2014.

257.

Section 89 (6) in the version of the Federal Law BGBl. I n ° 13/2014 will be 1. Jänner 2015 in force.

258.

§ 94 Z 13 and § 98 paragraph 1 Z 5 in the version of the Federal Law BGBl. I n ° 13/2014 will be 1. January 2015 in force and shall apply to interest incurred after 31 December 2014. If a capital gains tax is deducted for interest which has been incurred before it, it may be credited or reimbursed within the framework of the assessment.

259.

Section 69 (2) in the version of the Federal Law BGBl. I No 13x/2014 shall apply if:

-

the income tax is assessed, for the first time in the case of the apportionment for the calendar year 2014,

-

the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2013. "

13. Annex 2 (to § 94 Z 2) shall be amended as follows:

(a) In Z 1 lit. after the word order "Companies established under the law of the United Kingdom" the point replaced by a stroke point and the following lit. ac added:

" (ac)

Companies of Croatian law known as 'dioničko društvo' or 'društvo s ograničenom odgovornošću' and other companies established under Croatian law, which are subject to the Croatian profit tax. '

(b) In Z 3, after the word order "impozit pe profit in Romania" an indent and the following sub-dash are added:

"-

porez na dobit in Croatia "

(c) The following sentence shall be added after the last sentence:

" Appendix 2 to § 94 Z 2 EStG in the version of the Federal Law BGBl. I No 13/2014 shall apply to distributions made after 30 June 2013. "

Article 2

Amendment of the Corporate Tax Act 1988

The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Federal Law BGBl. I No 135/2013, shall be amended as follows:

1. In § 6b (3), the last sentence is:

"The Finanzamt Wien 1/23 has to certify the existence of the conditions and to publish electronically all the capital companies which meet these conditions once a year."

2. In Section 7 (2), the word order shall be "§ 2 para. 2b and" is deleted.

3. § 8 (4) reads:

" (4) The following expenditure shall be deducted from the calculation of income as special expenditure, in so far as it does not constitute operating expenditure or advertising costs:

1.

Expenditure within the meaning of Section 18 (1) (1), (1), (6) and (7) of the Income Tax Act 1988.

2.

The loss of income within the meaning of § 18 (6) and (7) of the Income Tax Act 1988 in accordance with the following provisions:

a)

The loss of income is only 75% of the total amount of the income. In so far as the losses cannot be deducted in the current year, they shall be deducted in the following years, taking account of this limit.

b)

Lit. a shall not be used in the following cases in so far as the total amount of income is included:

-

Remediation gains pursuant to section 23a,

-

profits arising from investment periods affected by insolvency proceedings;

-

profits from the divestment and the abandonment of businesses, sub-firms and co-business units;

-

Winding-up profits in accordance with § 19,

-

Amounts to be retaxed pursuant to § 9 para. 6 Z 7 or pursuant to § 2 para. 8 Z 4 of the Income Tax Act 1988.

c)

As from that date, the drawback shall no longer be the subject of the identity of the taxable person as a result of a substantial change in the organisational and economic structure in the context of a substantial change in the Shareholder structure on a basis of pay according to the overall picture of the conditions economically no longer is given (shell purchase). This shall not apply where these changes take place for the purpose of remediation of the taxable person with the aim of maintaining a substantial part of the company's jobs. In any case, losses shall be deductible to the extent that, as a result of the change in the economic structure, silent reserves shall be uncovered until the end of the marketing year of the change. "

(4) § 9 is amended as follows:

(a) para. 2 reads:

" (2) Group members (as participation bodies or as participating domestic entities) may be:

-

unlimited taxable companies and cooperatives, which are covered by Section 7 (3),

-

comparable non-unlimited taxable entities which:

-

be established in a Member State of the European Union or in a State with which comprehensive mutual assistance is provided, and

-

are exclusively financially linked to unrestricted taxable group members or the group carrier (paragraph 4).

Group members cannot be a participant in a participating community. "

(b) In paragraph 3, the first indent is deleted.

(c) In paragraph 6, Z 6, the sentences 2 to 5 are deleted and the following sentences are added:

" Losses to be paid can only be taken into account in the amount of 75% of the sum of the own income of all unrestricted taxable group members as well as of the group carrier. In so far as the losses in the current year cannot be taken into account, they shall be deducted from the group carrier in the following years as a prepaid loss. "

(d) In paragraph 6, the following Z 7 shall be added after Z 6:

" 7.

In years in which a foreign loss due in accordance with Z 6 is charged with a foreign profit or could be charged, an amount is to this extent with the participating domestic group member or group member. Group carrier, to which the loss was attributed, as profit attributable. If the non-unlimited taxable foreign group member from the group of companies leaves the group, an amount in the year of leaving is to the extent of all the losses that are not calculated abroad in the group member and/or in the case of a group carrier as a profit. A loss of comparability within the meaning of § 4 Z 1 lit is a loss of comparability. c of the Reformation Tax Act. In the case of the loss (liquidation or insolvency) of the foreign group member, the amount to be attributed is the amount to be attributed in the event of an actual and final loss of assets by the non-taxable part-value depreciation during the group membership. to shorten. "

(e) In paragraph 7, in the second sentence, after the expression " (par. 4) " the phrase "before 1 March 2014" inserted.

5. § 11 para. 1 Z 4 reads:

"

4. The interest in connection with the debt financing of the acquisition of capital shares within the meaning of § 10, insofar as they belong to the operating assets and no application of the § 12 para. 1 Z 9 or 10 is present. "

6. In § 12 (1), the following Z 8 to 10 are added:

" 8.

Expenses in accordance with § 20 (1) Z 7 and Z 8 of the Income Tax Act 1988. For the purposes of the application of Section 20 (1) Z 7 of the Income Tax Act 1988: the amount of EUR 500 000 shall be aliquoting if a person receives charges from several companies which are directly or indirectly related to the group or directly or indirectly under the dominant influence of the same shareholder. If levies are made for these charges, the expenses for the received tranches shall be reduced and the aliquoting shall take place after this reduction. § 20 para. 1 Z 7 lit. a of the Income Tax Act 1988 is not applicable in these cases.

9.

Expenditure on interest in connection with debt financing which has been used for the acquisition of capital shares within the meaning of § 10, if these shares are directly or indirectly from a group-related undertaking or have been acquired directly or indirectly by a shareholder who has a dominant influence. This shall also apply in the case of capital increases or grants which are related to the acquisition of capital shares within the meaning of the previous sentence.

10.

Expenses for interest or royalties within the meaning of Section 99a (1) second and third sentence of the Income Tax Act 1988, subject to the following conditions:

a)

Interest or royalties shall be paid to a body within the meaning of Section 1 (2) (1) (1) or to a comparable foreign entity.

b)

The receiving entity is directly or indirectly related to the group or is directly or indirectly under the dominant influence of the same shareholder.

c)

Interest or royalties shall be subject to the receiving body

-

on the basis of a personal or factual exemption, no taxation or

-

a tax rate of less than 10%; or

-

on the basis of a tax reduction of less than 10% of the actual tax burden, provided for this purpose.

If the receiving entity is not entitled to use it, it shall be subject to the right to use the authorized user. The expenses may be deducted if the receiving body complies with the Union rules on risk capital aid. "

7. § 24 is amended as follows:

(a) The paragraph above is deleted.

(b) In paragraph 4, the following Z 3 shall be inserted:

" 3.

By way of derogation from Z 1 and 2, the minimum tax for unlimited taxable companies with limited liability in the first five years from the date of entry into the unrestricted tax liability shall be EUR 125 for each full calendar quarter, and in the the following five years for each full calendar quarter 250 Euro. "

8. In § 26c, the following Z 43 to 51 shall be added after Z 42:

" 43.

Section 7 (2) in the version prior to the Federal Law BGBl. I No 13/2014 shall be applied for the calendar year 2013 for the last time.

44.

§ 8 (4) in the version of the Federal Law BGBl. I n ° 13/2014 shall be applied for the first time in the case of the apportionment for the calendar year 2014. By way of derogation, Section 8 (4) Z 2 lit. For the first time, the last part of the assessment for the calendar year 2015 shall be applied.

45. (a)

Section 9 (2) in the version of the Federal Law BGBl. I n ° 13/2014 will enter into force on 1 March 2014. Foreign group members who are subject to the requirements of Section 9 (2) in the version of the Federal Law BGBl. I n ° 13/2014 no longer meet, divorce 1. Jänner 2015 from the group of companies. This departure as well as the resulting departure of further group members does not result in any violation of the minimum period of § 9 (10).

b)

It comes due to the excretion after lit. a for post-tax retax pursuant to § 9 para. 6 Z 7, the retaxable amounts shall be distributed evenly over three years.

c)

Section 9 (2) in the version prior to the Federal Law BGBl. I No 13/2014 shall continue to be applied in the determination of the result of the directly participating group member or group carrier and in the assessment of the group income, if the result of a prior to the 1. January 2015 for the marketing year of the year after lit. a discounted group member.

46.

Section 9 (6) Z 6 in the version prior to the Federal Law BGBl. I n ° 13/2014 will expire on 31 December 2014. § 9 para. 6 Z 6 and Z 7 in the version of the Federal Law BGBl. I n ° 13/2014 will be 1. January 2015 in force and will be applied for the first time in the assessment of the group income for the calendar year 2015.

47.

Section 9 (7) in the version of the Federal Law BGBl. I n ° 13/2014 will enter into force on 1 March 2014. Open fifths for participations which were acquired before 1 March 2014 must be taken into account only if the tax advantage arising from the depreciation of the company is based on the acquisition of the shareholding in the calculation of the purchase price and the inclusion of this body in a group of companies at the latest for one marketing year of this body, which ends in the calendar year 2015.

48.

For a group carrier, the following applies to the fixing of advance payments in accordance with section 24 (3) Z 1 in conjunction with Section 45 (1) of the Income Tax Act 1988 for the year 2015 and the following years: To base the corporate tax liability of a calendar year before 2015, the amount of advance payments resulting pursuant to section 45 (1) of the Income Tax Act 1988 is to be increased by 3.5%.

49.

Section 11 (1) (4) and (12) (1) (9) and (10) in the version of the Federal Law BGBl (Federal Law Gazette) I No 13/2014 shall apply to expenses incurred after 28 February 2014.

50.

§ 12 Paragraph 1 Z 8 in the version of the Federal Law BGBl. I No 13/2014 shall apply to expenses incurred after 28 February 2014. § 124b Z 253 of the Income Tax Act 1988 in the version of the Federal Law BGBl. I No 13/2014 shall be applied mutatily.

51.

Section 24 (4) Z 3 in the version of the Federal Law BGBl. I No 13/2014 shall enter into force on 1 March 2014 and shall apply to unlimited taxable companies established after 30 June 2013 with limited liability. The first-time fixing of advance payments at the level of the minimum tax for companies with limited liability established before 1 July 2013 can still be made in 2014, each calendar quarter, of 125 euros each. If an advance payment in the amount of the minimum tax has already been fixed for the calendar year 2014, the advance payment shall be made subject to the provisions of Section 6 (1) of the German Federal Law Gazette (GmbHG) in the version of the Federal Law BGBl. I No 13/2014. "

Article 3

Amendment of the Stability Procurement Act

The Stability Procurement Act, BGBl. I n ° 111/2010, as last amended by the Federal Law BGBl. I No 184/2013, shall be amended as follows:

1. In § 3 Z 1, the number shall be: "0.055" by the number "0,09" and in Z 2, the number "0.085" by the number "0,11" replaced.

2. § 4 deleted.

3. § 5 deleted.

(4) § 7a (1) is amended as follows:

(a) Lit. b reads:

b)

"25% of the amounts to be paid in the calendar year 2013 within the meaning of Section 7 (2)."

(b) The following lit. c and d inserted:

" (c)

25% of the 31. January 2014, 55% of the total on 30 April 2014 and 31 July 2014, and 60% of the 31. October 2014 to be paid within the meaning of Section 7 (2).

d)

45% of the amounts to be paid in the calendar years 2015 to 2017 within the meaning of Section 7 (2). "

5. The following § 7b shall be inserted:

" § 7b. (1) By way of derogation from § 6 (2), first sentence, the amount of the tax liability shall be incurred for the calendar year 2014 with 1 April 2014. The one to the 31. In accordance with Section 7 (2), the amount to be paid in January 2014 is an advance payment to the stability levy.

(2) For the calendar year 2014, the stability levy shall be calculated as follows:

1.

For the first quarter of the calendar year, the Stability Procurement Act is in the version before the Federal Act BGBl. I n ° 13/2014 with the proviso that a quarter of the average unconsolidated balance sheet total in accordance with § 2 para. 2 in the version before the Federal Act BGBl. I n ° 184/2013 for the 2013 financial year the tax base for the tax rate in accordance with § 3 in the version before the Federal Act BGBl. I No 13/2014. For the calculation of the stability levy for the first quarter of a quarter, § 3 is in the version prior to the Federal Act BGBl. I n ° 13/2014, with the proviso that the amount of one billion will be replaced by an amount of 250 million and the amount of 20 billion will be replaced by a sum of five billion. A quarter of the average business volume of the derivatives according to § 4 paragraph 2 in the version before the Federal Act BGBl. I n ° 13/2014 of the calendar year 2013, the tax base for the tax rate in accordance with § 4 (1) of the German Federal Law Gazette (BGBl) is set out in the version before the Federal Act. I No 13/2014.

2.

For the second to the fourth calendar quarter, the stability levy is to be calculated in accordance with § § 2 and 3, with the proviso that three quarters of the average unconsolidated balance sheet total in accordance with § 2 (2) in the version before the Federal Act BGBl. I n ° 184/2013 for the 2013 financial year, the tax base for the tax rate in accordance with § 3 is formed. For the calculation of the stability levy for the second to fourth calendar quarter, § 3 is to be applied, subject to the proviso that to the point of the amount of one billion an amount of 750 million and to the point of the amount of 20 billion an amount of 15 billion.

3.

The calculated tax in accordance with Z 1 is to be added with the calculated tax in accordance with Z 2 and forms the tax liability for the year 2014. "

6. In § 9, the following paragraph 3 is added:

" (3) § 3, § 7a and § 7b in the version of the Federal Law BGBl. I n ° 13/2014 will enter into force on 1 April 2014. § 4 and § 5 shall expire on 31 March 2014. "

Article 4

Amendment of the Reformation Tax Act

The Reformation Tax Act, BGBl. N ° 699/1991, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:

The plant (for Art. I, II, III and VI) shall be amended as follows:

a) In Z 1, after lit. from the following lit. ac added:

" (ac)

Companies of Croatian law known as 'dioničko društvo' or 'društvo s ograničenom odgovornošću' and other companies established under Croatian law, which are subject to the Croatian profit tax; '

(b) In Z 3, after the word order "impozit pe profit in Romania" an indent and the following sub-dash are added:

"-

porez na dobit in Croatia "

(c) The following sentence shall be added after the last sentence:

" The plant (to Art. I, II, III and VI) in the version of the Federal Law BGBl. I No 13/2014 shall be applied for reasons of change, if the underlying decisions have been taken after 30 June 2013. "

Article 5

Amendment of the 1994 turnover tax law

The sales tax law in 1994, BGBl. N ° 663/1994, as last amended by the Federal Law BGBl. I No 63/2013, shall be amended as follows:

1. In Section 11 (6), the amount shall be: "150 Euro" by the amount "400 Euro" replaced.

2. In § 28, the following paragraph 40 is added after paragraph 39:

" (40) § 11 paragraph 6 in the version of the Federal Law BGBl. I n ° 13/2014 shall enter into force on 1 March 2014 and shall apply to transactions and other facts which are to be executed after 28 February 2014, or are taking place. "

Article 6

Amendment of the Fees Act 1957

The Fees Act 1957, BGBl. N ° 267/1957, as last amended by the Federal Law BGBl. I No 70/2013, is amended as follows:

1. § 14 (1) (2) (1) (3) is amended as follows:

(a) Lit. b reads:

" (b)

in the cases of § § 10 (4), 11a (2), (11b) or (12) (2) StbG

217,10 Euro, "

(b) Lit. c is:

" (c)

in the cases of § § 12 para. 1 Z 3, 17 and 25 StbG

217,10 Euro, "

2. § 14 of the tariff post 8 is amended as follows:

(a) In paragraph 5, Z 1 lit. b is omitted in the parenthesis the word sequence "and 9" .

(b) In paragraph 5b, the expression "(§ 19 (4) and 10 NAG)" .

(c) in paragraphs 6 and 7, the word shall be "Community law" by the word "Union Legal" replaced.

3. In § 37, the following paragraph 33 is added:

" (33) § 14 Tarifpost 2 para. 1 Z 3 lit. b and c in the version of the Federal Law BGBl. I No 13/2014 shall enter into force on 1 August 2013 and shall apply to all the facts for which the fee debt incurred after 31 July 2013 has been incurred. "

Article 7

Amendment of the Capital Traffic Tax Act

The Capital Traffic Tax Act, dRGBl. I S 1058/1934, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

The following paragraph (3e) is inserted in Article 38:

" (3e) With the expiry of 31 December 2015, Part I (Social Tax) shall expire. These rules shall be applied for the last time to legal proceedings in respect of which the tax liability is before 1. Jänner 2016 is being created. "

Article 8

Repeal of Section VIII of the Federal Law BGBl. No. 325/1986

Section VIII of the Federal Law of 10 June 1986, with which the Banking Act, the Postsparkassengesetz (Postsparkassengesetz), the Reconstructive Law, the Income Tax Act, the Corporate Tax Act, the valuation law, the Federal Tax Code and the Structural improvement law is amended and capital traffic tax provisions are created, BGBl. No 325/1986, enters into force on 31 December 2015.

Article 9

Amendment of the Insurance Tax Act 1953

The Insurance Tax Act 1953, BGBl. N ° 133/1953, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:

1. § 4 (3) is amended as follows:

a) In Z 1, the punctuation marks and the phrase " , the customs guard " .

(b) Z 9 lit. b is:

" (b)

Proof of physical disability by

-

a document according to § 29b of the road traffic regulations 1960 or

-

an entry of the unacceptability of the use of public transport in the disabled passport in accordance with § 42 (1) of the Federal Disabled Persons Act 1990. "

2. § 6 is amended as follows:

(a) para. 1, z 1 lit. a is:

" (a)

11% of the insurance benefits for capital insurance, including life insurance on the one hand, on the one hand, and on the other, on the basis of a maximum period of time for the period of validity of the insurance,

-

of less than ten years from the conclusion of the contract, if the policyholder and the insured persons at the time of conclusion of the insurance contract each 50. Have completed their life year, or

-

of less than fifteen years from the conclusion of the contract in all other cases,

if no running, substantially constant premium payment has been agreed. If the policyholder is not a natural person, the requirement of completion of the 50. Life year only for the insured persons. "

(b) para. 1a is:

" (1a) In the case of life insurance, the insurance fee paid shall be subject to a further tax of 7%, if:

1.

the insurance relationship in any way always in a paragraph 1 Z 1 lit. a designated insurance policy;

2.

in the case of an insurance relationship in which no current, substantially constant premium payment has been agreed,

a)

in the case of a capital insurance, including a fund-linked life insurance or a pension scheme before the end of the period

-

of ten years from the date of the conclusion of the contract, if the policyholder and the insured persons at the time of conclusion of the insurance contract each time the 50. Have completed their life year, or

-

of fifteen years from the conclusion of the contract in all other cases

a repurchase is made and the insurance is insured under the tax rate of the first paragraph of the first subparagraph. b has been placed. If the policyholder is not a natural person, the requirement of completion of the 50. Life year only for the insured persons.

b)

in the case of a pension scheme, where the start of the pension payments before the end of the period

-

of ten years from the date of conclusion of the contract, if the policyholder or one of the insured persons at the time of conclusion of the contract is the 50. Have completed their life year, or

-

of fifteen years from the conclusion of the contract in all other cases

shall be agreed upon to be paid with a capital payment. If the policyholder is not a natural person, the requirement of completion of the 50. Life year only for the insured persons.

In addition, any increase in an insurance sum shall be within the scope of an existing insurance contract, which is the tax rate of paragraph 1 Z 1 lit. b is subject to a total of more than two times the original insurance sum against a non-current, substantially constant premium payment for the issue of the insurance tax obligation pursuant to section 1 (1) (1) (1) lit. a as a self-employed conclusion of a new insurance contract. If two times the insurance sum is not exceeded until after several increases, the insurance fee paid for the previous increases shall be subject to a further insurance tax of 7%. "

(c) In paragraph 3, Z 1 lit. a shall be the amount of "0.022" by the amount of "0.025" replaced.

(d) Section 3 (1) (1) b is:

" (b)

Other motor vehicles with a maximum permissible laden weight of up to 3.5 tonnes, except for tractors and motor carts, per kilowatt of the power of the internal combustion engine reduced by 24 kilowatts

-

for the first 66 kilowatts of 0.62 euros,

-

for the further 20 kilowatts of 0,66 Euro

-

and for the exceeding kilowatt of 0.75 Euro,

at least EUR 6.20, in the case of motor vehicles other than passenger cars and combination cars, at the most, by EUR 72. For a passenger car and combination motor vehicle fitted with a positive-ignition engine, before 1. For the first time in 1987, the motor-related insurance tax is increased by 20%, unless it is proved that the motor vehicle is the one in accordance with Section 1d (1) (1) (3) (A) or (B) of the KDV 1967, BGBl. No 399/1967, in the version of the 34. Novelle, BGBl. No 579/1991, which is required to comply with the limit values laid down. '

3. § 7 shall be amended as follows:

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

" Insurer having its registered office in a Member State of the European Union or a State Party to the Agreement on the European Economic Area outside Austria, which is in the service of services (Article 14 (1) of the Insurance Supervision Act, BGBl. No 569/1978, as amended), conclude insurance contracts for which the payment of the insurance charge is subject to the tax in accordance with Article 1 (2), may a authorised representative (Fiscal Representative), who also He must be responsible for the performance of the contract, and have to disclose this to the tax office for charges, traffic taxes and gambling. "

(b) In para. 2 and 3, the word order shall be replaced by "in a State Party to the Agreement on the European Economic Area" in each case the phrase "in a Member State of the European Union or of a State Party to the Agreement on the European Economic Area" .

4. In § 8 (3) the word "tenth" by "fifteenth" replaced.

5. In Section 12 (3), the following Z 23 and 24 are added after Z 22:

" 23.

§ 6 Para. 1 Z 1 lit. a in the version of the Federal Law BGBl. I No 13/2014 shall be applied for the first time to insurance contracts concluded after 28 February 2014. Section 6 (1a) in the version of the Federal Law BGBl. I n ° 13/2014 will be applied for the first time on post-tax status, which will be implemented after 28 February 2014.

24.

§ 6 para. 3 Z 1 lit. a and b in the version of the Federal Law BGBl. I No 13/2014 shall be applied to the payment of insurance charges which:

a)

shall be due after 28 February 2014 and relate to periods of insurance which are after 28 February 2014;

b)

have become due before 1 March 2014, then and on account of the motor-related insurance tax as amended before this Federal Act, to the extent that the payment of the insurance charge relates to insurance periods, which are after the 28. February 2014.

(c) The policyholder shall have the motor-related insurance tax, which shall apply to:

-

Insurance charges according to lit. a not applicable before 1 July 2014 and to § 6 para. 3 Z 1 lit. a and b in the version of the Federal Law BGBl. I No 13/2014 has not been applied to the extent of the difference between the tax in the version of the Federal Law BGBl. I No 13/2014 and the tax in the version prior to this Federal Act,

-

Insurance charges according to lit. b is deleted;

to be paid to the insurer when requested.

§ § 38 and 39 of the Insurance Contracts Act 1958, BGBl. No 2/1959, as amended, shall apply accordingly. By way of derogation from Section 8 (1), the insurer shall have the motor-related insurance tax according to lit. c the first and second partial lines shall be paid no later than 15 August 2014 (due date). The insurer shall be liable for the motor-related insurance tax arising from these periods of insurance; liability shall not apply if the insurer is in accordance with Section 38 of the Insurance Contract Law 1958, BGBl. No 2/1959, as amended by the insurance contract, or the policyholder has given a time limit for payment within the meaning of Section 39 (1) of the Insurance Contract Act 1958. The decision on the granting of flat-rate taxation (Article 5 (4)) of the motor-related insurance tax shall continue to apply, with the proviso that the payment of the insurance fee for motor vehicles included in the lump-sum procedure shall be applied to the payment of the insurance fee. lit. a and b shall be applied accordingly. "

Article 10

Amendment of the Motor Vehicle Tax Act 1992

The Motor Vehicle Tax Act 1992, BGBl. No 449/1992, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:

1. § 1 (2) reads:

" (2)

Trailers with a maximum permissible gross laden weight exceeding 3,5 tonnes shall be considered to be motor vehicles within the meaning of this Act.

2.

Where the number of trailers exceeds the number of taxable vehicles having a maximum permissible gross laden weight of more than 3.5 tonnes of the same tax debtor (supernumerary trailers), those trailers are exempt from taxation, which have a lower tax base. The determination of whether supernumerary followers are present has in each case on the 1. Day of a calendar month.

Trailers drawn from a motor vehicle of another tax debtor shall not be taken into account in determining whether there are any supernumerary trailers; for them, the tax shall be for the calendar month in which the use is made, "

2. § 2 (1) is amended as follows:

a) In Z 1, the punctuation marks and the phrase " , the customs guard " .

(b) Z 12 lit. b is:

" (b)

Proof of physical disability by

-

a document according to § 29b of the road traffic regulations 1960 or

-

an entry of the unacceptability of the use of public transport in the disabled passport in accordance with § 42 paragraph 1 of the Federal Disabled Persons Act 1990. "

3. § 5 shall be amended as follows:

(a) para. 1 reads:

" (1) The tax is per month at

1.

Motorcycles per cubic centimetre Hubraum 0,0275 Euro;

2.

all other motor vehicles

a)

With a maximum permissible gross vehicle weight of up to 3.5 tonnes per kilowatt of the power of the internal combustion engine reduced by 24 kilowatts

-

for the first 66 kilowatts

EUR 0.682,

-

for the further 20 kilowatts

EUR 0.726 and

-

for the exceeding kilowatt

EUR 0.825,

at least EUR 6.82. In the case of motor vehicles other than passenger cars and combined motor vehicles, the tax shall not exceed 80 euro.

For a passenger car and combination motor vehicle fitted with a positive-ignition engine, before 1. January 1987 for the first time on the domestic market, increased from 1. January 1995 the tax by 20%, unless it is proved that the motor vehicle is the one in accordance with § 1d (1) Z 3 category A or B of the KDV 1967, BGBl. No 399/1967, in the version of the 34. Novelle, BGBl. No 579/1991, which is required to comply with the requirements laid down in Regulation

b)

With a maximum permissible gross laden weight of more than 3.5 tonnes for each tonne of the maximum permissible gross laden weight

-

in the case of vehicles with a maximum permissible gross laden weight of up to 12 tonnes, EUR 1.55, at least 15 euro;

-

in the case of vehicles with a maximum permissible gross laden weight of more than 12 tonnes, up to a maximum of 18 tonnes of EUR 1.70;

-

in the case of vehicles with a maximum permissible gross laden weight of more than 18 tonnes, EUR 1.90, up to a maximum of EUR 80, and for trailers a maximum of EUR 66.

In the case of semi-trailers, the maximum permissible gross vehicle weight is to be reduced in order to reduce the weight of the saddles. "

(b) (4) reads:

" (4) For a motor vehicle registered in a foreign authorisation procedure and which is temporarily used in the territory of the country, the daily rate for:

1.

Motorcycles

EUR 1.10;

2.

Passenger cars and combined motor vehicles

2.20 Euro;

3.

all other motor vehicles

13 Euro. "

(c) (6).

4. § 7 (2) reads:

" (2) In the case of illegal use of a motor vehicle (Section 1 (1) (3)), the tax office is locally competent to obtain the first knowledge of it. If the seat is located in Vienna, the tax office of Vienna 8/16/17 is responsible for the collection of the vehicle tax; however, the collection and compulsory introduction of this levy shall only be for the purposes of its office. "

5. In Section 11 (1), the following Z 8 is added after Z 7:

" 8.

§ 5 (1) and (4) in the version of the Federal Law BGBl. I n ° 13/2014 shall apply to the taxation of motor vehicles for periods after 28 February 2014. '

Article 11

Amendment of the Act on the Law of the

The Flugabgabegesetz, BGBl. I n ° 111/2010, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:

Section 8 is amended as follows:

(a) para. 1 reads:

" (1)

An aircraft holder who has a registered office or place of business in a Member State of the European Union outside of Austria shall be entitled to appoint a Fiscal Representative approved in accordance with paragraph 3.

2.

An aircraft holder who is not domicated, domicated or permanent in a Member State of the European Union shall be obliged, before the first departure from a domestic airport, to carry out the first departure from a national airport. Tax liability shall be incurred in order to commission a fiscal representative approved in accordance with paragraph 3 of this Article. "

(b) (4) reads:

" (4) The aircraft holder shall inform the tax office responsible for the collection of the charge:

1.

the Fiscal Representative appointed by him,

2.

the seat or residence of the Fiscal Representative,

3.

the tax number and the VAT identification number in accordance with Art. 28 UStG 1994 of the Fiscal Representative.

Aircraft owners in accordance with paragraph 1 (1) (2) must comply with this notification obligation prior to the first departure from a domestic airport which is liable to pay a tax liability. "

Article 12

Amendment of the standard consumption law 1991

The Norm Consumption Act 1991, BGBl. N ° 695/1991, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:

1. § 6 reads:

" § 6. (1) The rate of duty for motorcycles as a percentage is determined by the following formula: The cubic capacity in cubic centimetres, which is reduced by 100 cubic centimetres, multiplied by 0.02. For a displacement of not more than 125 cubic centimetres, the tax rate is 0%. The maximum tax rate is 20%.

(2) For other motor vehicles, the rate of duty is determined as a percentage by the following formula: (CO 2 -emission value in grams per kilometre minus 90 grams) divided by five. The maximum tax rate is 32%. If a vehicle has a higher CO 2 -emissions of 250 g/km, the tax increases for the CO over the 250 g/km limit 2 -emissions of 20 euro per gram of CO 2 per kilometer.

The relevant CO 2 -Emission value is derived from the CO 2 -Emission value of the combined consumption according to types-or Individual approval pursuant to the Kraftfahrgesetz 1967 or the EC type-approval.

(3) The calculated tax rates shall be expressed in full percentages, round. The tax calculated in accordance with para. 2 shall be reduced by a deducted item if no bonus is to be applied in accordance with paragraph 5. In the period from 1 March 2014 to 31 December 2014, the take-off item for vehicles with a diesel engine shall be 350 euros, for vehicles with other types of fuel 450 euros. In the calendar year 2015, the subscription post for all vehicles is 400 euros and from the 1. Jänner 2016 300 Euro. The calculation cannot result in a tax credit.

(4) In the case of vehicles within the meaning of § 2 Z 2, for which no CO 2 emission value, the following shall apply:

1.

Is only fuel consumption, but no CO 2 emission value, in the case of vehicles with petrol engines or with engines for other types of fuel, the fuel consumption in litres per 100 km is multiplied by 25, in the case of vehicles with diesel engines, 28 as CO 2 -Emission value.

2.

Is not a CO 2 -the emission value is still a fuel consumption value, the CO 2 The emission value is assumed to be twice the rated power of the internal combustion engine in kilowatts.

Shall be the applicant of the corresponding CO 2 -emission value or fuel consumption is to be found in this case.

(5) For vehicles with environmentally friendly drive motor (hybrid drive, use of fuel of specification E 85, methane in the form of natural gas/biogas, liquefied petroleum gas or hydrogen), the tax liability shall be reduced by 31 December 2015 by a maximum of EUR 600, whereby the calculation cannot lead to a tax credit.

(6) In the case of second-hand vehicles which are brought directly from the rest of the Community territory into the territory of the Community, the legal situation in force before 1 March 2014 shall apply if the conditions are met. The tax is to be determined at the level which would have been applicable at the time of the first registration of the vehicle in the European Union at home, taking into account the value development of the vehicle for the bonus-malus calculation.

(7) In the case of a vehicle after delivery by the vehicle dealer or the first-time authorisation for the immediately following transaction, the normal consumption levy for the calculation of the fee shall be applied to the vehicle via the motor vehicle. , the purchaser of the vehicle shall be paid an amount of 16.67% of the standard consumption levy. "

(2) § 6a is deleted.

3. § 8 (1) reads:

" (1) Has the basis of assessment for a taxable supply or CO 2 emission value, a correction shall be made for the notification period in which the change has occurred. "

4. Section 8 (4) is deleted.

5. In § 15, the following paragraph 15 is added:

" (15) § 6 and § 8 (1), in the version of the Federal Law BGBl. I No 13/2014 shall apply to operations after 28 February 2014. § 6a and Section 8 (4) shall expire on the expiry of the 28 February 2014. In the case of vehicles for which an irrevocable written purchase contract has been concluded before 16 February 2014 and the delivery of which has been completed in accordance with § 1 Z 1 or 2 before the 1. The legal situation in force until 28 February 2014 may be applied. "

Article 13

Amendment of the Alcohol Taxation Act

The Alcohol Tax Act, BGBl. No. 703/1994, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:

1. § 2 (1) reads:

"(1) The alcohol tax is EUR 1 200 per 100 l A (rule set)."

2. According to § 116g, the following § 116h is inserted:

" § 116h. (1) § 2 para. 1 in the version of the Federal Law BGBl. I n ° 13/2014 will enter into force on 1 March 2014.

(2) § 2 para. 1 in the version of the Federal Law BGBl. I n ° 112/2012 shall continue to apply to products for which the tax liability was incurred before 1 March 2014. '

Article 14

Amendment of the Sparkling Wine Tax Act 1995

The Sparkling Wine Tax Act 1995, BGBl. No. 702/1994, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:

1. § 3 together with headline reads:

" Tax Rate

§ 3. (1) The sparkling wine tax is 100 euros per hectolitre of sparkling wine.

(2) The calculation of the sparkling wine tax, which is contained in an enclosure which transfers to the consumer in accordance with the commercial consumption, should be based on the quantity of the room content (nominal content) of the immediate closure of the wine. Foam wine. "

2. § 12 para. 2 reads:

"(2) The promotions referred to in paragraph 1 (1) (2) shall be exempted from the obligations referred to in Article 11a (1) and (2)."

Section 40 (3) reads as follows:

"(3) Subject to § 42, the provisions of Section 1 (2), § 2 (2) and (3), § 2a and § § 4 to 39 shall apply mutaly to intermediate products."

4. § 41 together with the headline is:

" Tax Rates

§ 41. (1) The intermediate product tax shall be 80 euro per hectolitre.

(2) By way of derogation from paragraph 1, the tax shall be 100 euros per hectolitre for intermediate products

1.

in bottles with a sparkling wine stopper attached by means of a special holding device, or

2.

which, at + 20 °C, have an excess pressure of 3 bar or more due to carbon dioxide dissolved. "

Section 48d (2) is deleted.

6. In accordance with § 48f, the following § 48g is added:

" § 48g. (1) § 3 together with the title, Section 12 (2), § 40 (3) and § 41, together with the headline, in the version of the Federal Law BGBl. I n ° 13/2014, enter into force on 1 March 2014.

(2) § 3 in the version of the Federal Law BGBl. I No 112/2012 shall continue to be applied to sparkling wine for which the tax liability was incurred before 1 March 2014. § 41 in the version of the Federal Law BGBl. I No 112/2012 shall continue to apply to intermediate products for which the tax liability was incurred before 1 March 2014.

(3) § 6 and § 7, each in the version of the Federal Law BGBl. I No 112/2012, shall be re-applied to sparkling wine after the expiry of 28 February 2014.

(4) Section 48d (2) shall expire on the expiry of 28 February 2014.

(5) For each carriage of sparkling wine in the cases of § 12 (1) Z 1 or 3, which shall be started after the end of 28 February 2014, shall:

1.

the consignor shall have an electronic administrative document referred to in Article 21 of the System Directive, which shall be the subject of the procedures laid down in Articles 2 and 3 of Regulation (EC) No 684/2009 implementing Directive 2008 /118/EC as regards computerised transport procedures excise goods under suspension of excise duty (OJ L 327, 30.4.2004, p. No. 24), is to be transmitted;

2.

the holder of the relevant tax warehouse shall be one of the requirements of Article 24 of the System Directive and of Article 7 of Regulation (EC) No 684/2009 implementing Directive 2008 /118/EC as regards the computerised transport procedures for the supply of excise goods under the suspension of excise duty, by electronic means. "

Article 15

Amendment of the Tobacco Control Act 1995

The Tobacco Control Act 1995, BGBl. No 704/1994, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:

1. § 4 (1) Z 1 reads:

" 1.

for cigarettes

a)

if the tobacco tax liability arises after 28 February 2014 and before 1 April 2015, 41% of the retail selling price (§ 5) and 40 euros per 1 000 units;

b)

if the tobacco tax liability is incurred after 31 March 2015 and before 1 April 2016, 40% of the retail selling price and 45 euros per 1 000 units;

c)

if the tobacco tax liability arises after 31 March 2016 and before 1 April 2017, 39% of the retail selling price and 50 euros per 1 000 units;

d)

if the tobacco tax liability arises after 31 March 2017, 39% of the retail selling price and 53 euros per 1 000 units; "

2. § 4 (1) Z 3 reads:

" 3.

for fine-cut

a)

if the tobacco tax liability is incurred after 28 February 2014 and before 1 April 2015, 55% of the retail selling price (§ 5), but at least 70 euros per kilogram;

b)

if the tobacco tax liability is incurred after 31 March 2015 and before 1 April 2016, 56% of the retail selling price, but at least 80 euro per kilogram;

c)

if the tobacco tax liability arises after 31 March 2016 and before 1 April 2017, 56% of the retail selling price, but at least 90 euros per kilogram;

d)

if the tobacco tax liability arises after 31 March 2017, 56% of the retail selling price, but at least 100 euros per kilogram; "

3. § 4 (3) reads:

" (3) The tobacco tax burden per 1 000 pieces of cigarettes in a price category is less than 98% of the total tobacco tax burden on cigarettes of the weighted average price (para. 4) or less than EUR 123 per 1 000 cigarettes, the tobacco tax for this price category shall be 98% of the total tobacco tax burden on the cigarettes of the weighted average price, but at least 123 euro per 1 000 units. The last sentence of paragraph 6 shall apply. "

4. According to § 29, the following § 29a is inserted:

" § 29a. (1) During the period of the transitional period referred to in § 44m (3), the exemption from excise duty in accordance with § 29 shall apply to cigarettes arriving from Hungary, the Republic of Latvia, the Republic of Lithuania, Romania, the Republic of Bulgaria or the Republic of Germany. Croatia will be placed in the personal luggage of travellers in the tax area, limited to 300 pieces.

(2) The tax liability for cigarettes which are not tax-free shall be incurred as a result of the movement into the tax territory. Tax debtor is the natural person who spends the cigarettes in the tax territory. The quantities exceeding the free quantity referred to in paragraph 1 shall be notified without delay. The tobacco tax is subject to a notice from the competent customs office and must be paid within the time limit fixed. The customs office in whose area the tax liability has been incurred is responsible for the local customs office. Where it is not possible to establish such a place, the customs office shall be responsible for the first time to deal with the matter.

(3) (3) (1) and (2) shall not apply to tobacco products which have been verifiably acquired in the tax territory or in a Member State other than those referred to in paragraph 1 of the European Union for non-taxable purposes and for which no refund or refund is provided for: Remuneration of excise duty was paid. "

5. In accordance with § 44l the following § 44m is added:

" § 44m. (1) § 4 (1) (1) and (3) and § 4 (3), as amended by the Federal Law BGBl (Federal Law Gazette). I n ° 13/2014, enter into force on 1 March 2014.

(2) § 4 (1) (1) and (3) and § 4 (3), respectively, as amended by the Federal Law BGBl. I No 112/2012, shall continue to apply to goods for which the tax liability was incurred before 1 March 2014.

(3) § 29a in the version of the Federal Law BGBl. I No 13/2014 shall enter into force on 1 March 2014 and shall apply to the Member States referred to in that Member State until the date on which these Member States first have a global excise duty pursuant to Article 10 (2) of Directive 2011 /64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 327, 22.11.2011, p. No. OJ L 176, 5.7.2011, p. 24).

Article 16

Amendment of the Gambling Act

The gambling law, BGBl. N ° 620/1989, as last amended by the Federal Law BGBl. I n ° 70/2013, the BGBl announcement. I n ° 110/2013 and the BGBl agreement. I No 167/2013, shall be amended as follows:

1. In Section 1 (2), the first sentence reads:

"Gambling games within the meaning of this Federal Act are, in particular, the games Roulette, Observation Roulette, Poker, Black Jack, Two Aces, Bingo, Keno, Baccarat and Baccarat chemin de fer and their game variants."

2. § 22 together with the title is:

" Poker Salon

§ 22. The Federal Minister of Finance may transfer the right to operate further three casinos by granting concessions in accordance with § 21 if he or she is responsible for the exclusive establishment of a poker game for poker games without a banker in the Live game limited. In doing so, the required basic capital will be reduced to at least 5 million euros. "

3. In § 25 (3), the second sentence of the second sentence is deleted " The liability of the Board of the Game Bank shall be equal to the difference between the net income of the player following losses after losses and taking into account its liquidated assets on the one hand and the subsistence minimum , on the other hand, the replacement shall not exceed the specific subsisting level. "

(4) § 52 is amended as follows:

(a) In paragraph 1, the amount "40 000" by "60 000" replaced.

(b) para. 2 and 3 shall read:

" (2) In the case of transgressing the first paragraph of 1 Z 1 with up to three gambling machines or other items of intervention, a fine of up to EUR 1 000 up to EUR 10 000 for each gambling machine or other subject of intervention, in the case of the first and further repetition of EUR 3 000 up to EUR 30 000, in the case of transgressing with more than three automatic gambling machines or other items of intervention for each gambling machine or other intervention subject, a fine of 3 000 Euro up to EUR 30 000, in the case of the first and further repetition of EUR 6 000 up to 60 000 euros.

(3) If the facts of the administrative surrender pursuant to § 52 as well as the facts of § 168 of the German Criminal Code (StGB) have been realized by an act, only the administrative provisions of § 52 shall be punished. "

(c) The previous paragraphs 3 and 4 shall be given the name "(4)" and "(5)" .

5. In § 60, the following paragraphs 33 and 34 are added:

" (33) § 2 (4) is based on a commercial authorization, which was maintained as of December 31, 2012, on the basis of a commercial appropriation, from 1. Jänner 2017.

(34) § 1 para. 2, § 22 including the title, § 25 (3) and § 52, in the version of the Federal Law BGBl. I n ° 13/2014, enter into force on the day after the presentation in the Federal Law Gazans. "

Article 17

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I No 70/2013, is amended as follows:

1. In § 81, the following paragraph 10 is added:

" (10) Namings and orders (par. 2) shall also act in appeal proceedings. "

2. § 86a is amended as follows:

(a) In paragraph 1, last sentence, in place of the word order "The levy authority may" the phrase "The discharge authority and the administrative court may" inserted.

(b) In paragraph 2, lit. a is after the word "Tax Authorities" the phrase "and in administrative courts" inserted.

(3) The following paragraph 6a is inserted in § 87:

" (6a) A subsequent transfer of the recording of the sound carrier in full publication cannot be carried out if none of the persons referred to in paragraph 6 of the first sentence have, on the other hand, raised objection at the latest upon termination of the relevant official act. Such a record holder must be stored on a data carrier. "

4. In § 185 enters the site of the citation "§ § 186 to 189" the citation "§ § 186 and 188" .

5. In § 207 (2), first sentence, the position of the citation shall be replaced by "§ 24" the citation "§ 24a" .

6. § 212b Z 2 is deleted.

7. In Section 261 (2), the position of the citation "§ 299 (1)" the citation "§ 299 (1) or § 300 (1)" and to the place of the clip expression "(Section 299 (2))" the parenthesis expression " (Section 299 (2)) Section 300 (3)) " .

8. In § 264, the following paragraph 5 is added:

"(5) The administrative court shall be responsible for the rejection of claims which are not admissible or which have not been submitted in due time."

9. § 272 shall be amended as follows:

(a) In paragraph 2 (2), the word shall be replaced by the word "Rapporteur" the word "Single Judge" .

(b) In paragraph 4, first sentence, the place of the citation "§ 269 (1) and (2)" the citation "§ 269" .

10. § 274 (1) Z 2 reads:

" 2.

If it is the individual judge or the rapporteur considers it necessary. "

11. In § 280 (4), first sentence, after the word "Knowledge" the phrase "and decisions" inserted.

12. In § 288 (3), the word sequence shall be replaced by "not in the appeal procedure" the phrase "neither in the appeal proceedings nor in the appeal proceedings" and the following sentence shall be added:

"§ 300 shall apply in the same way as the decision to appeal against the decision on the appeal is filed".

13. In § 323, the following paragraphs 41 and 42 are added:

" (41) § § 81 (10), 86a, 185, 207 (2), 261 (2), 264 (5), 272 (2) and (4), 274 (1), (280) and 288 (3), respectively, as amended by the Federal Law BGBl (Federal Law). I n ° 13/2014 will enter into force on 1 March 2014.

(42) Was an appeal before the 1. Jänner 2014, without first issuing an appeal, the second-instance tax authority is not applicable. § 262 (Disclaimer of a Appellate Decision) is not applicable. "

Article 18

Amendment of the Tax Administrative Organisation Act 2010

The Levy Management Organisation Act 2010, BGBl. No 9/2010, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I n ° 14/2013, shall be amended as follows:

In the title before § 4 and in § 4 occurs in each case to the place of the word "appeal procedure" the word "Complaint procedure" .

Article 19

Amendment of the Financial Criminal Law

The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. I No 155/2013, shall be amended as follows:

1. In Section 29 (6), the quote shall be: " § 3 para. 2 lit. c BAO " by quoting " § 3 para. 2 lit. a BAO " replaced.

2. § 31 (4) (lit). c is:

" (c)

the time from the submission of a complaint to the Constitutional Court or a revision to the Administrative Court on the financial penalty procedure or the levies or monopolies related to it up to the date of their application; Experience; "

3. § 32 para. 3 lit. e is:

" e)

Times from the filing of a complaint to the Constitutional Court or a revision to the Administrative Court regarding the criminal proceedings until their execution. "

Section 157 of the third sentence is deleted.

5. § 160 reads:

" § 160. (1) The decision shall be taken after prior oral proceedings, unless the appeal is to be rejected or the contested decision has already been annulled on the basis of the file situation or it is to be carried out in accordance with Section 161 (4).

(2) The Federal Financial Court may depart from the conduct of an oral hearing if:

a)

in the complaint, only an incorrect legal assessment is claimed, or

b)

only the amount of the penalty is combated, or

c)

in the contested decision, a fine of EUR 500 was not imposed on the financial penalty, or

d)

the complaint is not directed against a finding

and no party has requested the holding of an oral hearing in the complaint. Such a request may be withdrawn only with the consent of the other parties.

(3) The Federal Financial Court may refrain from conducting or continuing an oral proceedings if the parties expressly renounce the oral proceedings until the beginning of the (continued) negotiation.

(4) The oral proceedings shall be public. The public shall be excluded from the conditions laid down in Section 127 (2). § § 127 (4) and (134) shall apply mutatily. "

6. In § 161, paragraph 4, the word order shall be "in the refusing appeal decision" through the phrase "in the refusing decision" replaced.

7. In § 162 (3), the last sentence is deleted.

8. In Section 170 (2), after the word "Spruchsenate" the phrase "or its chairpersons" inserted.

9. In Section 170 (3), the word order is deleted "High Authority, the" .

10. In § 175 (6) the phrase "or to the Verwaltungsgerichtshof" through the phrase "or revision to the Verwaltungsgerichtshof" replaced.

11. In § 178 the reference "applies § 175 (2) last sentence" by reference "applies § 175 (2) fourth sentence" replaced.

12. In § 186 (1), the following sentence is added:

"This shall also apply to punishments by the Federal Financial Court or the Administrative Court."

13. In § 194d (1), the last sentence is:

"Only the financial criminal authorities, the Federal Financial Court and the Federal Ministry of Finance shall also be provided with information if a punishment is already eradized."

14. In § 194e paragraph 2, second sentence, after the word "Financial discharge authorities" the phrase, including the punctuation " , the Federal Financial Court " inserted.

15. In § 254 (1), after the reference to "§ 29" the word "sensual" inserted.

Article 20

Amendment of the Federal Finance Court Act

The Federal Finance Court Act, BGBl. I n ° 14/2013, as last amended by the Federal Act BGBl. I No 70/2013, is amended as follows:

1. § 23 (3) last sentence reads:

"The publication of formal decisions as well as of findings without special legal significance, in particular concerning administrative transgressions, may not be allowed."

2. § 24 is amended as follows:

(a) In paragraph 1, the following sentences are added:

" For appeals transferred to the Federal Financial Court pursuant to Art. 131 (5) B-VG concerning administrative transgressions, the proceedings are in the Administrative Court Procedure Act (VwGVG), BGBl. I No 33/2013, but the time limit laid down in Article 43 (1) VwGVG is 24 months. The execution of such findings and decisions shall be carried out in accordance with the provisions of the Administrative Enforcement Act 1991. "

(b) In paragraph 5, before the point, the word order shall be: "and can be electronically delivered to financial offices and customs offices" inserted.

Article 21

Amendment of the Banking Act

The Banking Act-BWG, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. I No 184/2013, shall be amended as follows:

1. In § 3 (1) (6), the point of stroke shall be replaced by a dash and the following final part shall be added:

"and for which it has not been established, at the request of the FMA, that Article 3 (1) Z 11 applies to the undertaking concerned."

2. § 3 (1) Z 11 reads:

" 11.

Credit institutions which are sponsoring companies do not receive any funds from the public and exclusively the capital financing business, the guarantee business or the granting of loans and loans (credit business) for the allocation and administration of Support shall be carried out by local authorities or bodies of the European Union, subject to the conditions laid down in lit. a and b:

a)

These credit institutions shall be subject exclusively to public-law bodies, credit institutions or insurance undertakings;

b)

The following provisions of this Federal Act shall apply to such credit institutions: § 5 (1) (1) to (4a) and (Z) 6 to 14, § § 38 to 39b, § § 40 to 42, § 65, § § 69 to 73a and § § 98 to 99e. "

3. § 41 (6).

Section 97 (1) reads as follows:

" (1) The FMA has to impose interest rates on credit institutions and the central organisation of a credit institution in accordance with Section 30a for the following amounts:

1.

2 vH of the underwriting of the required own resources pursuant to Article 92 of Regulation (EU) No 575/2013 and Section 70 (4a) (1), calculated per year, for 30 days, except in the case of supervisory measures pursuant to Section 70 (2) or in the case of overindebtedness of the credit institution;

2.

5 vH above the respective bank rate of the underwriting of the liquid funds first degree according to § 25 (5), calculated per year, for 30 days; from the shortfall to the required level of liquid first-degree funds are the amounts with which the Credit institution shall be its minimum reserve (Art. 5 (1) and (2) of Regulation (EC) No 1745/2003 of the European Central Bank on the application of minimum reserves, OJ L 327, 30.4.2003, p. No. 10), as amended by Regulation (EU) No 1358/2011 of the European Central Bank amending Regulation (EC) No 1745/2003 on the application of minimum reserves, OJ L 327, 22.12.2003, p. No. OJ L 338, 21.12.2011, p. 51);

3.

2 vH of the underwriting of the liquid funds of the second degree according to § 25 (10), calculated per year, for 30 days;

4.

2 vH exceeding the upper limit for large expounds in accordance with Article 395 (1) of Regulation (EU) No 575/2013, calculated per year, for 30 days, except in the case of supervisory measures pursuant to Section 70 (2) or in the case of overindebtedness of the credit institution. "

5. According to § 103q, the following § 103r is added:

" § 103r. (1) The FMA for the implementation of the examination referred to in Article 33 (4) of Regulation (EU) No 1024/2013 for the purpose of transferring specific tasks relating to the supervision of credit institutions to the European Central Bank (ECB), OJ L 327, 28.10.2013, p. No. 63, the resulting external costs are to be replaced by the credit institutions included in the audit; these costs are not applicable to Section 69a (6).

(2) The concession of companies pursuant to § 3 paragraph 1 Z 6 shall expire on 30 June 2014, insofar as they have not submitted an application in accordance with § 3 (1) Z 6 final section until the end of 30 June 2014. The erasing of the concession shall be determined by the FMA. "

(6) In § 107, the following paragraph 82 is added:

"(82) Section 41 (6) shall expire on the expiry of 28 February 2014."

Article 22

Amendment of the 1989 Stock Exchange Act

The Stock Exchange Act 1989-BörseG 1989, BGBl. I n ° 555/1989, as last amended by the Federal Law BGBl. I No 184/2013, shall be amended as follows:

1. § 25 (9).

2. In § 66 (2), the reference "§ 3 para. 2 Z 30 InvGF 2001" by reference "§ 3 paragraph 2 Z 30 InvFG 2011" replaced.

(3) In § 102, the following paragraph 39 is added:

"(39) Section 25 (9) shall expire on the expiry of 28 February 2014."

Article 23

Amendment of the Insurance Supervision Act

The Insurance Supervision Act-VAG, BGBl. No 569/1978, as last amended by the Federal Law BGBl. I No 184/2013, shall be amended as follows:

1. § 98f (7) shall be deleted.

2. In § 119i, the following paragraph 36 is added:

"(36) § 98f (7) shall expire on the expiry of 28 February 2014."

Article 24

Change of the GmbH-Act

The GmbH-Law, RGBl. No 58/1906, as last amended by the Federal Law BGBl. I No 109/2013, shall be amended as follows:

1. In § 6 (1), second sentence, the amount shall be: "10 000" by the amount "35 000" replaced.

2. In § 10 (1), second sentence, the amount shall be "5 000" by the amount "17 500" replaced.

3. In accordance with § 10a, the following § 10b and title shall be inserted:

" Green Belt Alloy

§ 10b. (1) In the social contract, but not by an amendment of the social contract (§ 49), it may be provided that the company shall take up the foundation-critical alloy in accordance with the provisions of the following paragraphs.

(2) In the social contract, the amount of its foundation-trivialloyed stock inlay must also be fixed for each shareholder, which may not be higher than the parent inlay in each case. The sum of the stock deposits must be at least EUR 10 000.

(3) By way of derogation from § 10 (1), a total of at least EUR 5 000 cash must be paid in cash to the founding rights of the parent companies. Factual insoles are excluded.

(4) Notwithstanding the provisions of Section 63 (1), the shareholders shall be obliged to make further deposits on the parent deposits which they have acquired in the course of an upright foundation for the establishment of the foundation for the establishment of the foundation for the establishment of the foundation. Foundation-rivied parent deposits are left behind. This also applies in the event that an insolvency procedure is opened over the assets of the company during the upright foundation of the foundation.

(5) The Gründungsprivialloy pursuant to para. 2 to 4 may be terminated by a change in the social contract, with the minimum deposit requirements in accordance with § 10 para. 1 being to be fulfilled before the change to the company's book (§ 51) is filed. Otherwise, the establishment of the foundation shall end at the latest ten years after the registration of the company in the company's register. The entries relating to the green alloy in the Company Book (§ 5 Z 2a and 6 FBG) can only be dispensed with. , if the minimum deposit requirements according to § 10 para. 1 have been fulfilled beforehand. "

(4) The following sentence shall be added to § 11:

"Where appropriate, use shall also be made of the use of the green-duty alloy in accordance with § 10b and the level of the foundation-trivialated parent deposits fixed for the individual members."

5. In § 54 (3), first sentence, the amount shall be: "10 000" by the amount "35 000" replaced.

(6) The following paragraphs 13 to 18 are added to § 127:

" (13) § 6 para. 1, § 10 para. 1, § 10b, § 11 and § 54 paragraph 3 in the version of the Federal Law BGBl. I n ° 13/2014 will enter into force on 1 March 2014.

(14) On companies which have been registered before 1 March 2014 for registration in the company's register (Section 9 (1)), § 6 (1) and § 10 (1) are in the version of the GesRÄG 2013, BGBl. I No 109/2013.

(15) In the case of companies which have registered an intended reduction of the share capital to the company register before 1 March 2014 (Section 55 (1)), Section 54 (3) is in the version of the GesRÄG 2013, BGBl. I No 109/2013.

(16) Companies whose stock capital does not reach EUR 35 000 have to carry out a capital increase on this or a higher amount until the longest period of 1 March 2024.

(17) In the case of companies whose stock capital does not reach EUR 35 000, a capital increase is on this or a higher amount from the registration fee in accordance with TP 10 Z I lit. b Z 4 GGG freed.

Article 25

Amendment of the Notarial Tariff Act

The Notariatstarifgesetz, BGBl. No. 576/1973, as last amended by the Federal Law BGBl. I No 109/2013, shall be amended as follows:

In § 5 (8), third sentence, the turn-of-turn " , whose stock capital does not reach 35 000 euros, " and will be after the turn "the Order of the Managing Director" the twist " , a green-space alloy (§ 10b GmbHG) " inserted.

Article 26

Amendment of the Law on Lawyers

The Law of the Law of Lawyers, BGBl. No. 189/1969, as last amended by the Federal Law BGBl. I No 109/2013, shall be amended as follows:

1. In § 10 Z 5 lit. c will be the amount "10 000 euro" by the amount of "EUR 35 000" replaced.

2. In § 26, the following paragraph 6 is added:

" (6) § 10 Z 5 in the version of the Federal Law BGBl. I n ° 13/2014 shall enter into force on 1 March 2014 and shall apply to applications submitted to court after 28 February 2014. "

Article 27

Amendment of the Company Book Act

The Company Book Act, BGBl. No. 10/1991, as last amended by the Federal Act BGBl. I No 53/2011, shall be amended as follows:

1. § 5 shall be amended as follows:

a) After Z 2 the following Z 2a is inserted:

" 2a.

in the case of companies with limited liability, where appropriate, the use of the green alloy (§ 10b GmbHG); "

(b) Z 6 is:

" 6.

in the case of limited liability companies, the name and date of birth of the members, if appropriate their company book number, their parent deposits, if necessary their founding rights of the parent companies (§ 10b para. 2 GmbHG), and the following , all shares in a joint stock company alone or in addition to the company of a shareholder, this circumstance as well as its name, if applicable its date of birth or his company book number. "

2. The following paragraph 9 is added to § 43:

" (9) § 5 in the version of the Federal Law BGBl. I n ° 13/2014 will enter into force on 1 March 2014. "

Article 28

Amendment of the Payment Services Act

The Payment Services Act, BGBl. I n ° 66/2009, as last amended by the Federal Law BGBl. I No 184/2003, is amended as follows:

1. In § 69 (1) and (2), the reference "according to § § 66 to 68" by reference "according to § § 66 to 68a" replaced.

2. In § 76 (2) Z 10, after the phrase " OJ No. OJ L 94, 30.03.2012, p. 22 " the phrase " , as amended by Regulation (EU) No xx/2014 amending Regulation (EU) No 260/2012, OJ L 206, 22.7.2012, p. No. L xx vom xx.xx.2014, S. x " inserted.

Article 29

Closure and transitional provision

Article 25 of this Federal Act (amendment of the Notarial Code Act) shall enter into force on 1 March 2014 and shall apply to applications submitted to the General Court after 28 February 2014.

Fischer

Faymann