Tax Amendment Act 2014 - Abgäg 2014

Original Language Title: Abgabenänderungsgesetz 2014 - AbgÄG 2014

Read the untranslated law here: https://www.global-regulation.com/law/austria/2995604/abgabennderungsgesetz-2014---abgg-2014.html

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13 federal law, with the income tax Act 1988, the Act of 1988, the stability levy Act, the Foundation to tax law, the value added tax Act 1994, the fees Act 1957, the capital transfer tax law, the Insurance Tax Act 1953, the road tax Act 1992, flight tax law, the standard consumption levy Act 1991, the law on alcohol control, Schaumwein tax law 1995, the tobacco tax act of 1995, Gambling Act, the federal tax code, the tax administration organization act 2010, the financial Penal Code, the Federal Finance Court Act, the Banking Act, the Stock Exchange Act 1989, the insurance supervision law, the GmbH law , change the notary fees Act, the lawyers collective bargaining Act, the companies act on book and the payment Services Act and repeals the section VIII of the Federal Act Federal Law Gazette No. 325/1986 (tax amendment Act 2014 - AbgÄG 2014)

 

The National Council has decided:

Table of contents



Article 1 amendment to the income tax Act 1988







Article 2 amendment of the Corporation Tax Act 1988







Article 3 amendment to the stability levy Act







Article 4 amendment of the Foundation to tax law







Article 5 amendment of the VAT Act 1994







Article 6 amendment of the fees Act 1957







Article 7 amendment of the capital transfer tax law







Article 8 repeal of section VIII of the Federal Act Federal Law Gazette No. 325/1986







Article 9 amendment of the insurance Control Act 1953







Article 10 amendment of the road tax Act 1992







Article 11 amendment of the flight tax law







Article 12 amendment of the standard consumption levy Law 1991







Article 13 amendment of the law on alcohol control







Article 14 amendment of Schaumwein Tax Act 1995







Article 15 amendment to the tobacco tax act of 1995







Article 16 amendment of the Gambling Act







Article 17 amendment of the federal tax code







Article 18 amendment of the tax administration organization act 2010







Article 19 amendment of financial criminal law







Article 20 amendment of the Federal Finance Court Act







Article 21 amendment of the Banking Act







Article 22 amendment of the Stock Exchange Act 1989







Article 23 amendment of the insurance supervision Act







Article 24 amendment of the GmbH law







Article 25 amendment of notary tariff act







Article 26 amendment of the lawyer rate law







Article 27 change of the corporate book law







Article 28 amendment of the payment services act







Article 29 final and transitional provisions





Article 1

Amendment to the income tax Act 1988

The income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the Federal Act Federal Law Gazette I no. 156/2013, is amended as follows:

1. Article 2 is amended as follows:

(a) section 2B is eliminated.

(b) in paragraph 8, the last sentence is no. 3.

(c) in paragraph 8, 4 is added 3 following Z after Z:



"4. foreign income from taxation in Germany are excluded, the foreign losses pursuant to no. 3 in that calendar year increase the total amount of income, where they could be considered wholly or partly abroad or be considered wholly or partly. Recognized losses from a State with which there exists no comprehensive assistance, increase but at the latest in the third year after their approach. the total amount of income"

2. Article 4a, paragraph 4 is amended as follows:

(a) in lit. the sequence of words and punctuation marks "the Diplomatic Academy," is a.

(b) in lit. b is inserted after the Literabezeichnung of the word "Austrian" and in place of the word "all-Austrian" is the word "national".

c) lit. d is as follows:



"(d) Austrian umbrella organisations by bodies, associations of persons and estates, as well as this comparable entities established in a Member State of the European Union or a State which is a comprehensive assistance, whose sole purpose is the promotion of disabled sports and the Austrian disabled sports are actually funded;"

(d) in lit. e is replaced by a semicolon the punctuation point and there will be following lit. added f and g:



"(f) the Diplomatic Academy and similar entities established in a Member State of the European Union or a State which is a comprehensive assistance;

(g) entities established in a Member State of the European Union or a State which is a comprehensive assistance, if they in lit. a are comparable to c above and serve the promotion, conservation, teaching, and documentation of art and culture in Austria."

3. paragraph 9 paragraph 5:

"(5) reserves within the meaning of paragraph 1 are Nos. 3 and 4 to take the part value. The part value is starting to interest at an interest rate of 3.5% as long as the duration of the provision at the balance sheet date is more than twelve months."

4. Article 10 is amended as follows:

(a) in paragraph 3, the reference "ABS 1 Z 3" is replaced by the reference "ABS 1 Z 4".

b) § 3 No. 2 is as follows:



(Companies within the meaning of § 1 para 2 of the Federal law on tax special measures for the promotion of housing, Federal Law Gazette No. 253/1993, in the current version, or by b) these comparable companies based in a Member State of the European Union or a State " ", which is a comprehensive assistance, are issued and for the promotion of housing, Federal Law Gazette No. 253/1993, in its up-to-date version, serve the promotion of housing construction in Austria according to the regulations of the Federal law on tax measures."

(c) in paragraph 5, the first sentence read Z 2 third set:

"In the case of the resignations of housing bonds of profit-enhancing approach reaps in so far, as in the year of retirement beneficiaries assets within the meaning of paragraph 3 No. 1 that meet the conditions for the exemption, purchased or manufactured (replacement). The holding period of the departing housing loan will be applied on the period of allowable time of the asset acquired or manufactured. The deadline can not but end before that time, to the time limit for the outgoing housing bond would have ended."

(d) section 5 No. 3 is as follows:



"3. housing bonds an investment-related income tax credit claim was removed for, paid off prematurely, also housing bonds can be purchased to prevent a recapture instead beneficiary physical assets two months after the premature redemption (housing on lending spare be creation). In the purchased replacement housing bonds, the running of the period referred to in paragraph 3 as regards the prematurely extinguished housing bonds will continue unchanged. As far as the replacement housing bonds are used, it may be an investment-related income tax credit unused. Housing bonds, which serve the replacement are to point No. 2 as such in the directory in accordance with para 7."

(e) in paragraph 7 replaces the reference "ABS 1 Z 3" is in the first sentence the reference "ABS 1 Z 4".

(f) in paragraph 7, Z 1 the word "Securities" is replaced by the word "Construction bonds".

(g) section 7 (2) is as follows:



"2. beneficiary physical assets that serve to cover an investment-related income allowances, shall be disclosed in the system directory or in the system file. Housing bonds shall be disclosed for each operation in a separate Directory. In these directories is to specify to what extent the acquisition or manufacturing costs contribute to the coverage of the investment-related profit allowance for each asset. The directories are to submit the tax authority upon request. The application or a correction of the directories is up to the legal force of the relevant Einkommensteuerbescheides or finding decision possible."

5. in article 20, paragraph 1, following Z 7 and 8 are added:



"7 expenditure or expenditure on remuneration for work or services, so far as it exceeds the amount of EUR 500 000 per person per year. Charge is the sum of all money and benefits in kind, excluding severance pay within the meaning of article 67 par. 3, fees which represent other remuneration according to section 67 para 6 and cost dentures, which are carried out on an active or former employees or a similar organisation affiliated person. Following applies: a) a person by a third party for the provision of work or services remuneration apply for hiring as a fee. The remuneration provided by the consignor to the licensed person is, however, subject to not trigger prohibition.

b) the amount of EUR 500 000 per person is to aliquot, according to actual expenses pay when work or services -.

be provided over a period of less than twelve months or, for multiple related companies or partnerships.

(c) severance pay of pension rights are subject to the prohibition of deduction if the annual pension entitlement found off exceeds EUR 500 000. The non-deductible amount arises from the relationship of non-deductible pension component to the total pension.

8 expenses or expenses for fees which represent other remuneration by the recipient pursuant to section 67, paragraph 6, unless they are to be taxed at this with a tax rate of 6%."

6 § 27 para 5 No. 3 is:



"(3. Unterschiedsbeträge zwischen der eingezahlten Versicherungsprämie und der Versicherungs-Leistung, die a) in the case of the experience or the repurchase of capital insurance concluded on the ER or ER and death including a unit-linked life insurance, b) in the case of the lump-sum payment or the repurchase of a pension where the commencement of pension payments before the end of ten or fifteen years after the conclusion of the contract is agreed to be paid" , if not running, essentially consistent premium payments are agreed in the insurance contract, and the maximum duration of the insurance contract - is less than ten years after the conclusion of the contract if the policyholder and the insured person at the time of conclusion of the insurance contract each age; the 50 years of age

-in all other cases is less than fifteen years after the conclusion of the contract.

The policy holder is not a natural person, the requirement of the age of 50 years only applies to insured persons. In addition any increase a sum of insured within the framework of an existing agreement on more than double of the original sum against a not running, essentially consistent premium payment is considered independent of a new insurance contract."

7 § 67 is amended as follows:

a) paragraph 6 is as follows:

"(6) other payments incurred during or after termination of the service (such as voluntary termination and severance pay, severance payments paid out except by BV funds) are to be taxed in accordance with the following provisions with the tax rate of 6%:"



1. the tax rate of 6% on a quarter of current emoluments of the last twelve months is to apply no more than the amount ASVG corresponding to the nine of the monthly maximum contribution basis referred to in section 108.

2. about the extent of the No. 1, the tax rate of 6% on an amount is for voluntary severance to apply, which depends on the proven service time. With a proven service time by





is an amount up to the amount of







3 years





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







5 years





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







10 years





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







15 years





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







20 years





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







25 years





12/12 of the current covers of the last 12 months





to be taxed at the rate of 6%. A lower amount, however, according to ASVG in application of triple monthly maximum contribution basis referred to in section 108 on the number of the current references to push the calculation basis only this 6% is taxable.

3. While shorten that already received this service time severance pay under the terms of paragraph 3 or in accordance with the provisions of this paragraph, as well as existing entitlements to severance pay within the meaning of paragraph 3 after which Z 2 resulting tax favored extent.

4. the employee is evidence about the period of service to be taken into account, and whether and to what extent severance pay within the meaning of paragraph 3 or this paragraph previously have been paid out, to provide; the service conditions be proven up to which point back, is left to the workers. The proof is by the employer to take the payroll account (section 76).

5. section 2 is on amounts which are to be taxed 1 or Z 2 with 6% after Z does not apply.

6. as far as the limits of the No. 1 and no. 2 are exceeded, such emoluments as an ongoing reference at the time of fluidity to are according to the wage tax rate of the respective calendar month of taxation to undergo.

7. the foregoing provisions concerning voluntary severance payments apply only to those periods exist for which no entitlements to a BV Fund."

b) para 8 lit. a is as follows:



"comparison totals based (a) on judicial or extrajudicial compare, are, not taxable according to paragraph 3, 6 or the last sentence with the fixed tax rate, in accordance with paragraph 10 in the calendar month of payment. While one-fifth of nine of the monthly maximum contribution basis referred to in section 108 62 Z 3, ASVG; after deducting the related posts in the meaning of § tax-free leaving is 4 and 5 one-fifth, but no more than Paragraph 2 shall not apply. Incurred such comparison totals at or after termination of employment and are they paid for periods for which an entitlement to a BV Fund exists, they are taxable; up to an amount of 7 500 EUR with the fixed tax rate of 6% Paragraph 2 is not applicable."

(c) section 8 lit. b is as follows:



"(b) termination payments are in accordance with paragraph 10 in the calendar month of payment. However a fifth of nine of the monthly maximum contribution basis referred to in section 108 is 62 Z 3, ASVG after deducting the related posts in the meaning of § tax-free to leave 4 and 5 one-fifth, at most."

7A. in section 69, paragraph 2 of the first sentence reads:

"When withdrawal of references from a statutory sickness or accident care, as well as from a health or care of supply and support facilities of the Chambers of the self-employed workers pursuant to § 25 para 1 subpara 1 lit. "c and e and for disbursement of rehabilitation allowance referred to in article 143a ASVG 36.5% to withhold income tax, insofar as these covers every day more than 30 euro."

8 § is amended 89 paragraph 6 as follows:

(a) the first sentence reads:

"The statutory social insurance carriers have on the working day following the arrival or cancellation the federal tax authorities the name, residential address and the security number pursuant to § 31 para 4 Z 1 ASVG (in non-existence anyway, date of birth) to deliver the on and logged off employees."

(b) after the first sentence, the following sentence is inserted:

"The messages of the monthly contribution basis following the expiry of each contribution, as well as the monthly payroll according to post proof per employer are also to submit."

9 § is amended 94 Z 13 as follows:

(a) the first tick mark is as follows:



"- Income, insofar as these are liable to tax in the context of the limited tax liability in accordance with article 98, paragraph 1 Z 5 do not; This touches not the limited tax liability in accordance with article 98, paragraph 1 Z 5 lit. a through c;"

(b), the following conclusion is added:



"When earnings in accordance with article 98, paragraph 1 No. 5 lit. b includes the deduction requirement that income is interest within the meaning of the EU withholding tax act; "a § 7 para 3 EU withholding tax act appropriate credit by capital gains tax is not possible."

10 § is amended 95 paragraph 2 as follows:

(a) subpara 1 lit. b third tick mark is as follows:



"- the branch of a service provider established in a Member State, which on the basis of Directive 2013/36/EC, OJ" No. L 176 of the 27.06.2013 p. 338, or on the basis of Directive 2004/39/EC, OJ No. L 145 of 30.04.2004 p. 1, as amended by the directive 2010/78/EC, OJ No. L 331 of the 15.12.2010 S. 120, to the provision of investment services and ancillary services in Germany is entitled."

(b) No. 2 lit. b third tick mark is as follows:



"- Branches of a service provider established in a Member State, which on the basis of Directive 2013/36/EC, OJ" No. L 176 of the 27.06.2013 p. 338, or on the basis of Directive 2004/39/EC, OJ No. L 145 of 30.04.2004 p. 1, as amended by the directive 2010/78/EC, OJ No. L 331 of the 15.12.2010 S. 120, to the provision of investment services and ancillary services in Germany is entitled."

11 article 98 para 1 sub-para. 5 is amended as follows:

a) lit. b is as follows:



"(b) I 33/2004, is no. interest within the meaning of the EU withholding tax Act, Federal Law Gazette and capital gains tax to withhold was."

(b) the last sentence is:

"The limited tax liability are excluded from



Interest from debt-claims which are registered in a public debt book - and - interest, obtained by persons falling within the scope of the EU withholding tax Act, and - interest, whose Schuldner neither residence nor management or sitting at home, is still a domestic branch of a foreign credit institution."

12 § 124b is amended as follows:

(a) Z 214 is as follows:



"214. section 10 in the version of 1 Stability Act 2012, Gazette I no. 22/2012, is first in the assessment for the calendar year 2013 to apply."

(b) Z 219 is as follows:



"219.

"§ 41 para 4, article 67, paragraph 1 and 2, paras 12 and section 77 (4) last sentence, in the version of 1 Stability Act 2012, BGBl. No. 22/2012, I are to apply, if: - the income tax, for the first time invested in the assessment for the calendar year 2013, - the income tax (income tax) is charged by deduction or set by investment, for wage payment periods that end after December 31, 2012 for the first time."

(c) it 247 following Z 248-Z 259 are attached to the Z:



"248. § 2 paragraph 2 b as amended by the Federal Act Federal Law Gazette I no. is 13/2014 last the predisposition for calendar year 2013 to apply."

249. a) § 2 para 8 Z 3 as amended by the Federal Act Federal Law Gazette I no. is 13/2014 last the predisposition for the calendar year 2014 to apply.

b) § 2 para 8 Z 4 in the version of Federal Law Gazette I no. 13/2014 for the first time the assessment for the calendar year 2015 to apply. All still not taxed after losses from States with which there is no comprehensive assistance that were considered up to the assessment for the calendar year 2014, increase the total amount of revenue in the investment years 2016 to 2018 to at least one-third unless they 2016 already to be taxed supplementary Z 4 first sentence are at the disposition referred to in § 2 para 8. Recognized losses are subject to not the recapture, if incurred losses - in marketing years prior to 1 March 2014 ending, - can no longer be realised abroad, and - come from foreign establishments or premises which are abandoned or sold before January 1, 2017.

250 section all open assessment procedures to apply paragraph 4 in the version of Federal Law Gazette I no. is 13/2014 4a.

251. a) § 9 par. 5 amended by Federal Law Gazette I no. is 13/2014 for provisions to apply, which led to the initial formation in marketing years is ending after June 30, 2014.

(b)) § 9 par. 5 amended before the Federal Act Federal Law Gazette I is no. 13/2014 last time provisions to apply, which were formed for financial years ending before July 1, 2014. The following applies for the assessment in the following years:-I arises as a result of the initial discount for existing provisions in accordance with § 9 par. 5 amended by Federal Law Gazette No. 13/2014 a lesser than the amount so far back asked, is the provision to reduce the total amount of the difference. The difference to be resolved is to consider each one-third in that and the following two marketing years. On the reserve is reduced by the amount of the difference in subsequent years § 9 par. 5 amended by Federal Law Gazette I is to apply no. 13/2014. Entirely in the marketing year concerned, the amount of the difference can be taken into account in the case of a disposal operation or task.

-Arises as a result of the initial discount for existing provisions in accordance with § 9 par. 5 amended by Federal Law Gazette I will no. 13/2014 a higher than the amount so far back employees, continue to apply the provision with 80% of the value of the part if their residual maturity is more than one year.

252. Article 10 in the version of Federal Law Gazette I is no. 13/2014 for the first time, to apply for marketing years, ending after June 30, 2014. § 10 para 5 Nos. 2 and 3 as amended by Federal Law Gazette I no. are 13/2014 for securities acquired in years ending before July 1, 2014, continue to apply. section 10 amended before the Federal Act Federal Law Gazette I is no. 13/2014 to reapply for financial years, begin after December 31, 2016.

253. a) section 20 para 1 No. 7 in the version of Federal Law Gazette I no. is 13/2014 for the first time expenses apply to, incurred after February 28, 2014, with the factoring pursuant to section 20 para 1 No. 7 lit. apply by analogy to b is. Arises from the application of § 20 para 1 Z 7 for existing provisions for pensions, which were formed for fiscal years, which end a lesser than the amount so far back asked, before 1 March 2014, the difference is not profit increasing to resolve. A tax-effective allocation to these provisions may be made only if allows a provisions of the so far back the amount, the amount of pension claims, taking into account article 20, paragraph 1 Z 7.

(b) for the establishment of advance payments in accordance with article 45 for the year 2014 and subsequent years the following applies without prejudice to article 45, paragraph 4: the authoritative for determining income tax debt taking into account the outcome was determined one before 1st January 2014 rule economic year and gross compensation reported for an employee or a former employee in one or more wage slips in accordance with § 25 (without remuneration in accordance with section 26 and without remuneration in accordance with article 3, paragraph 1 Z 16 b) taken into account in an amount , which exceed the amount of EUR 500 000, is to increase the result to be taken into account for the calculation of income tax liability by the amount exceeds EUR 500 000 in establishment of advance payment. This does not apply insofar as the relevant income tax debt, taking into account one BAO of observed result was determined according to § 188.

254. § first payouts to apply 20 para 1 sub-para. 8 in the version of Federal Law Gazette I no. is 13/2014, apply after February 28, 2014. This shall not apply in the case of payments on the basis of redundancy within the meaning of section 67 para 8 lit. f, which were completed before 1 March 2014. Z 8 for existing provisions for severance payments, which were made for fiscal years, which end a lesser than the amount so far back asked, before 1 March 2014, arises from the application of § 20 para 1 the difference is not profit increasing to dissolve. A tax-effective allocation to these provisions may be made if the amount of the severance rights, taking into account article 20, paragraph 1 allows a provisions of the so far back the amount beyond Z 8.

255. § to apply 27 para 5 No. 3 in the version of Federal Law Gazette I no. is 13/2014 for the first time to insurance contracts concluded after 28 February 2014.

256. Article 67 paragraph 6 and paragraph 8 lit. a and b, each as amended by Federal Law Gazette I no. are 13/2014, to apply for the first time on withdrawals that occur after February 28, 2014. Section 67 para 6 as amended before the Federal Act Federal Law Gazette I no. is 13/2014 payments within the framework of plans within the meaning of section 67 para 8 lit. f, which occur after the 28 February 2014, continue to apply if the plan was completed before 1 March 2014.

257. § 89 paragraph 6 as amended by Federal Law Gazette I no. 13/2014 effective with January 1, 2015.

258. section 94 Z 13 and article 98, paragraph 1 I 13/2014 contact no. Z 5 in the version of Federal Law Gazette 1 January 2015 in force and apply for interest incurred after 31 December 2014. Capital gains tax will be deducted for interest incurred before, this can be applied in the context of the investment or refunded.

"259. § 69 para 2 as amended by Federal Law Gazette I no. 13 x/2014 to apply if: - the income tax is, for the first time invested in the assessment for the calendar year 2014, - the income tax (income tax) is charged by deduction or set by investment, first for wage payment periods that end after December 31, 2013."

13. the annex 2 (to § 94 No. 2) is amended as follows:

(a) in Z 1 lit. off the point after the phrase "Companies established under the law of the United Kingdom" is replaced by a semicolon and following lit. AC attached:



AC) companies under Croatian law called 'dioničko društvo' or 'društvo s ograničenom odgovornošću' and other companies under Croatian laws and governed by the Croatian gains tax.

(b) in no. 3, a comma inserted after the phrase "impozit pe profit in Romania" and attached the following tick:



"- porez na dobit Croatia" c) after the last sentence the following sentence is added:

"The Appendix 2 to § 94 Z 2 EStG in the version of Federal Law Gazette I is no. 13/2014 to apply to distributions that occur after June 30, 2013."

Article 2

Amendment of the Corporation Tax Act 1988

The Act 1988, Federal Law Gazette No. 401/1988, as last amended by Federal Law Gazette I no. 135/2013, is amended as follows:

1. in article 6, the last sentence is b of paragraph 3:

"The IRS Vienna 1/23 has the existence of the conditions to certify and publish all corporations that meet these requirements, once a year electronically."

2. in article 7, paragraph 2, the phrase is "§ 2 paragraph 2 b and" deleted.

3. paragraph 8 section 4:

"(4) the following expenditure shall be deducted in determining income as special editions, insofar as they are not business expenses or advertising costs:"



1. expenditure in the sense of § 18 para 1 Nos. 1, 6 and 7 of the income tax Act 1988.

2. the deduction of losses within the meaning of § 18 para 6 and 7 of the income tax Act 1988 after in accordance with the following provisions: a)

The loss deduction is only to the extent of 75% of the total amount of income. To the extent that the losses may not be deducted in the current year, they are to pull off in the following years in compliance with this limit.

b) lit. a is in the following cases in this respect not to apply, as are included in the total amount of income:-rehabilitation earnings pursuant to section 23 a, - gains are incurred, which are affected by insolvency proceedings in assessment periods - profits from the sale and the abandonment of farms, businesses of part of and fellow entrepreneur shares, - liquidation profits according to § 19 -, amounts, in accordance with § 9 section 6 Z 7 or according to § 2 para 8 in 1988 to be taxed to no. 4 of the income tax Act are.

(c) the loss deduction no longer available to from that date, from the identity of the taxpayer as a result of a substantial change of the organizational and economic structure associated with a substantial change in the shareholder structure on the paid basis is no longer commercially given according to the overall picture of the situation (coat purchase). This does not apply when these changes are made for the purposes of the redevelopment of the taxpayer with the aim of preserving a significant part of operational jobs. Losses are as as a result of the change in the economic structure until the end of the marketing year of the change unrealised tax effective disclosed. anyway, as far as deductible"

4. Article 9 is amended as follows:

a) paragraph 2 is as follows:

"(2) group members (as participation bodies or participating domestic authorities) can be:"



-Unlimited taxable corporations and acquisition - and economic cooperatives, which fall under § 7 para 3, comparable not fully taxable entities, which in a Member State of the European Union or in a country with which there is a comprehensive assistance are established and - are financially connected exclusively with unrestricted taxable group members or the carrier (para. 4).

Group members can be not stakeholders a community of participation."

(b) in paragraph 3, the first tick mark is omitted.

(c) in paragraph 6 No. 6 accounts for the sentences 2 to 5 and the following records will be added:

"Losses attributable to can be taken into account only to the extent of 75% of the sum of the own income of all taxable unlimited group members, as well as the carrier. To the extent that these losses not can be considered in the current year, they are in following years as forwards loss of the carrier to withdraw."

(d) in paragraph 6, 7 is added 6 following Z after Z:



"7. in years, in which a foreign loss calculated according to no. 6 with a foreign profit will be charged or charged could be, is a sum of this size involved domestic group member or carrier, the loss has been included as attributable to profit. The not fully taxable foreign member of the group leaves the group, is an amount to the extent of all attributed losses not denominated in foreign countries when the Member of the group or the carrier as profit in the year of retirement attributable to. A loss of comparability within the meaning of § 4 is the departure of subpara 1 lit. c of the Foundation to tax equal to keep. In the case of doom (liquidation or insolvency) of foreign party member the the non-tax-effective during the group membership value depreciation amount attributable to is in actual and final loss of wealth."

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

5. § 11 para 1 No. 4 is:



"4. the interest in connection with the financing of the purchase of shares within the meaning of § 10, insofar as they are among the assets and there is no application of § 12 par. 1 Z 9 or 10."

6. in article 12, paragraph 1, following Z 8 to 10 are added:



"8 expenses pursuant to section 20 para 1 No. 7 and 8 of the income tax Act 1988 Z." For the application of § 20 para 1 Z 7 of the income tax Act 1988 applies: the sum of EUR 500 000 is to aliquot, if a person receives fees from several companies that are directly or indirectly belong to the group or directly or indirectly under the dominant influence of the same shareholder. Expenditures are allocations for these charges to be made, to shorten the received allocations and factoring has to take place after this reduction. Section 20 para 1 No. 7 lit. a of the income tax Act 1988 is not applicable in these cases.

9. expenditure for interest relating to a debt that has served the acquisition of capital shares within the meaning of § 10, if these shares have been acquired directly or indirectly by a related group companies or by a shareholder carrying out a dominant influence, directly or indirectly. This also applies to capital increases or grants that are related to a purchase of shares within the meaning of the previous sentence.

10 expenses for interest or royalties in the sense of § 99a 1 second and third sentences of the income tax Act 1988 under the following conditions: a) the interest or royalties are on a corporation within the meaning of § 1 para 2 subpara 1 or paid at a comparable foreign corporation.

(b) the receiving entity is directly or indirectly belong to the group or is directly or indirectly under the dominant influence of the same shareholder.

(c) the interest or royalties are subject to any taxation or - a tax rate of less than 10%, or - due to a tax reduction provided an actual tax burden by less than 10% at the receiving Corporation - because of a personal or factual liberation.

The receiving entity is not beneficial, is to turn off on the rights-holders. The expenses may be deducted, if the receiving Corporation satisfies the Union legislation on risk capital aid."

7. Article 24 is amended as follows:

(a) the heading of the clause is omitted.

(b) in paragraph 4, 3 is inserted following Z:



"3. by way of derogation from Nos. 1 and 2, the minimum tax for unlimited rated companies with limited liability is 125 euros in the first five years from the entry into the unlimited tax liability for each full calendar quarter and over the following five years for each full calendar quarter 250 euro."

8. in section 26c 42 following Z 43 to 51 after Z are added:



"43. § last the predisposition for calendar year 2013 to apply 2 in the version before the Federal Act Federal Law Gazette I no. is 13/2014 7 para.

44. section for the first time the assessment for the calendar year 2014 to apply 4 in the version of Federal Law Gazette I no. 13/2014 8 para. Notwithstanding article 8 par. 4 Z 2 is lit. (b) last for the first time the assessment for the calendar year 2015 to apply tick.

45. a) § 9 para 2 as amended by Federal Law Gazette I no. 13/2014 1 March 2014 into force. Foreign group members, the conditions of § 9 para 2 as amended by Federal Law Gazette I no. 13/2014 no longer meet, leave the Group on 1 January 2015. This departure, as well as other group members, a retiring this caused leads to any violation of the minimum period of § 9, paragraph 10.

(b) is it because of leaving after lit. a to the recapture in accordance with § 9 section 6 are no. 7, to distribute the taxable according to amounts evenly over three years.

c) § 9 para 2 as amended by Federal Law Gazette I no. is 13/2014 in determining the result of the directly involved group member or carrier, as well as in the assessment of Group income still apply, if the result of a marketing year ending before January 1, 2015 the after lit. a former group member is allocated.

46. § 9 section 6 Z 6 as amended by Federal Law Gazette I no. 13/2014 comes at the end of 31 December 2014 override. § 9 section 6 I 13/2014 No. No. 6 and no. 7 in the version of Federal Law Gazette into force on the 1 January 2015 and for the first time by 2015 apply in the assessment of the Group's income for the calendar year.

47. § 9 paragraph 7 as amended by Federal Law Gazette I no. 13/2014 1 March 2014 into force. Open Fünfzehntel for participations acquired prior to 1 March 2014, are only then to take into account when the tax benefit from the amortization of goodwill for the acquisition of the shareholding could affect the calculation of the purchase price, and this entity in a group of companies at the latest accounted for a marketing year of this Corporation, that ends in the calendar year 2015.

48.

For a carrier shall Z 1 in conjunction with § 45 para 1 of the income tax act for the establishment of advance payments in accordance with § 24 para 3 in 1988 for the year 2015 and subsequent years: tax blame of a calendar year is the establishment of advance payments before 2015 to reason to think is in accordance with § 45 para 1 of the income tax Act 1988 resulting amount of advance payments to increase by 3.5%.

49. Article 11 par. 1 Z 4 and § 12 para 1 Nos. 9 and 10 in the version of Federal Law Gazette I no. are 13/2014 to apply to expenses incurred after February 28, 2014.

50 § to apply 12 para 1 sub-para. 8 in the version of Federal Law Gazette I no. is 13/2014 to expenses, incurred after February 28, 2014. § 124b Z 253 of the 1988 income tax act in the version of Federal Law Gazette I is no. 13/2014 to apply mutatis mutandis.

51. section to apply 24 para 4 No. 3 in the version of Federal Law Gazette I 13/2014 is no. 1 March 2014 in force and is fully taxable limited liability companies founded after 30 June 2013. The initial establishment of advance payments in the amount of minimum tax for limited liability companies established prior to July 1, 2013 may be in 2014 per calendar quarter, still amounting to 125 euros each. For the calendar year 2014 already a prepayment in the amount of minimum tax set, advance payment, taking into account article 6, paragraph 1 is GmbHG I in the version of Federal Law Gazette to redetermine No. 13/2014."

Article 3

Amend the stability levy Act

The stability levy Act, Federal Law Gazette I no. 111/2010, as last amended by Federal Law Gazette I no. 184/2013, is amended as follows:

1. in article 3, no. 1 is the number "0.055" by the number "0.09" and no. 2 replaces the number "0,085" by the number "0.11".

2. paragraph 4 is omitted.

3. § 5 is omitted.

4. Section 7a, paragraph 1 is amended as follows:

a) lit. b is as follows:



b) "25% in the calendar year 2013 to be paid the amounts within the meaning of § 7 para 2."

(b) there are following lit. c and d are inserted:



"(c) 25% of the on January 31, 2014, 55% of each on April 30, 2014 and on 31 July 2014, as well as 60% of the amount to be paid on October 31, 2014 in the sense of § 7 paragraph 2."

(d) 45% of the amounts payable in the calendar years 2015 to 2017 in the sense of § 7 paragraph 2."

5. it adds the following § 7B:

"section 7 b. (1) by derogation from article 6, par. 2, first sentence, is the tax liability for the year 2014 1 April 2014." The amount payable to the 31 January 2014 in accordance with section 7 paragraph 2 represents an advance on the levy.

(2) for the calendar year 2014, the levy is calculated as follows:



1. for the first calendar quarter the stability tax act as amended by Federal Law Gazette is no. I 13/2014 to apply subject to the proviso that a quarter of the average total unconsolidated assets according to § 2 para 2 as amended by Federal Law Gazette I no. 184/2013 for the financial year 2013 the basis of assessment for the tax rate in accordance with § 3 as amended before the Federal Act Federal Law Gazette I no. 13/2014 constitutes. For the calculation of the levy for the first calendar quarter section 3 as amended by Federal Law Gazette is to use 13/2014 with the proviso, that takes the place of the amount of one billion an amount by 250 million and the sum of five billion point of the amount of 20 billion I Nr. A quarter of the average business volume of derivatives in accordance with § 4 para 2 as amended by Federal Law Gazette I no. 13/2014 calendar year 2013 constitutes the basis of the tax rate in accordance with § 4 para 1 as amended by Federal Law Gazette I no. 13/2014.

2. for the second to fourth calendar quarter the levy in accordance with paragraphs 2 and 3 is to calculate with the proviso that three quarters of the average total unconsolidated assets according to § 2 para 2 as amended by Federal Law Gazette I 2013 the basis of assessment for the tax rate in accordance with § 3 form No. 184/2013 for the fiscal year. For the calculation of the levy for the second to fourth calendar quarter section is to apply 3 with the proviso, that takes the place of the amount of one billion an amount of 750 million and in place of the amount of 20 billion an amount of 15 billion.

3. the calculated tax pursuant to no. 1 is to add the calculated tax in accordance with subpara 2 and makes the tax liability for the year 2014."

6. in article 9 the following paragraph 3 is added:

"(3) section 3, § 7a and section 7b in the version of Federal Law Gazette I no. 13/2014 with 1 April 2014 into force." § 4 and § 5 appear at the end of 31 March 2014 override."

Article 4

Change of the Foundation to tax law

The to tax Foundation, Federal Law Gazette No. 699/1991, amended by Federal Law Gazette I no. 112/2012, is amended as follows:

The system (to articles I, II, III and VI) is amended as follows:

(a) in Z 1 is lit. from following lit. AC attached:



AC) companies under Croatian law called 'dioničko društvo' or 'društvo s ograničenom odgovornošću' and other companies under Croatian laws and governed by the Croatian gains tax;

(b) in no. 3, a comma inserted after the phrase "impozit pe profit in Romania" and attached the following tick:



"- porez na dobit Croatia" c) after the last sentence the following sentence is added:

"The system (to articles I, II, III and VI) as amended by Federal Law Gazette I no. is 13/2014 to apply to mergers if the underlying decisions are established after June 30, 2013."

Article 5

Amendment of the VAT Act 1994

The Umsatzsteuergesetz 1994, BGBl. No. 663/1994, as last amended by Federal Law Gazette I no. 63/2013, is amended as follows:

1. in article 11, paragraph 6, the amount "EUR 150" is replaced by the amount of '400 euro'.

2. in section 28 40 the following paragraph is added after paragraph 39:

"(40) § 11 paragraph 6 in the version of Federal Law Gazette I 13/2014 is no. 1 March 2014 in force and is on sales and to apply other facts that are executed after February 28, 2014, or that occur."

Article 6

Amendment of the fees Act 1957

The fees Act 1957, BGBl. No. 267/1957, as last amended by Federal Law Gazette I no. 70/2013, is amended as follows:

1 § 14 tariff post 2 para 1 No. 3 is amended as follows:

a) lit. b is as follows:



("(b) in the cases of § 10 para 4, 11a 2, 11 b, or 12 para 2 StbG 217,10 euro," b) lit. c is as follows:



"(c) in the cases of § 12 para 1 subpara 3, 17 and 25 StbG 217,10 euro," 2. § 14 tariff post 8 is amended as follows:

(a) in paragraph 5, subpara 1 lit. b eliminates the phrase "and 9" in the bracket expression.

(b) in paragraph 5, the parenthetical expression (§ 19 para 4 and 10 NAG) is b.

(c) in paragraph 6 and 7 is replaced each "Union law" "community" by the word.

3. in section 37 33 the following paragraph is added:

"(33) § 14 tariff post 2 para 1 No. 3 lit." b and c in the version of Federal Law Gazette I 13/2014 is no. 1 August 2013 in force and shall apply to all matters for which the fees debt is incurred after July 31, 2013."

Article 7

Change of the capital transfer tax law

The capital tax, dRGBl. I S 1058/1934, last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

3e the following paragraph is inserted in article 38:

"(3e) with expiry of the 31 December 2015 shall part I (company tax) force." These rules are last time apply to legal operations in which the tax liability arises before January 1, 2016."

Article 8

Repeal of section VIII of the Federal Act Federal Law Gazette No. 325/1986

Section VIII of the Federal law of June 10, 1986, with the Banking Act, the postal savings Bank Act, the reconstruction Act, the income tax Act, the Act, the assessment Act, the federal tax code and the structure improvement Act changed and created capital tax provisions, BGBl. No. 325/1986, occurs at the end of 31 December 2015 override.

Article 9

Amendment of the insurance Control Act 1953

The Insurance Tax Act 1953, BGBl. No. 133/1953, as last amended by Federal Law Gazette I no. 112/2012, is amended as follows:

1 § is amended 4 section 3 as follows:

(a) in Z 1, accounts for the punctuation and the word sequence ", the Customs guard".

(b) No. 9 lit. b is as follows:



"b) proof of disability by - an ID in accordance with § 29b of the road traffic Act 1960 or - an entry of the unacceptability of the use of public transport in the disability pass in accordance with section 42, paragraph 1, of the Federal Disability Act of 1990."

2. Article 6 is amended as follows:

a) para 1 subpara 1 lit. a is as follows:



"(a) 11 per cent of the insurance fee for capital insurance including unit-linked life insurance policies to the ER or ER and incapacitated, with a maximum term"

less than ten years from conclusion of the contract, if the policyholder and the insured person at the time of conclusion of the insurance contract each age of the 50th, respectively - of less than fifteen years from the conclusion of the contract in all other cases, if no current, essentially consistent premium payment has been agreed. The policy-holder is not a natural person, the requirement of the 50th birthday only applies to insured persons."

b) paragraph 1a is as follows:

"(1a) for life insurance the paid insurance fee is subject to a further tax of 7 subsequently per cent, if"



1. the insurance contract in which way always in one in para 1 subpara 1 lit. a designated insurance changes;

2. when an insurance contract where no current, essentially consistent premium payment is agreed, a) in the case of capital insurance including unit-linked life insurance or an annuity before the end - ten years from conclusion of the contract, if the policyholder and the insured person at the time of conclusion of the insurance contract have completed each the 50 years of age, respectively - of fifteen years from the conclusion of the contract in all other cases, a buyback is carried out and the insurance the tax rate of para 1 subpara 1 lit. b has inferior. The policy holder is not a natural person, the requirement of the age of 50 years only applies to insured persons.

(b) in the case of a pension where the beginning of pension payments before the end - ten years from conclusion of the contract, if the policyholder or the insured persons at the time of conclusion of the contract have completed both their 50th year, respectively – is agreed for fifteen years from conclusion of the contract in all other cases, with a capital payment is accepted. The policy holder is not a natural person, the requirement of the age of 50 years only applies to insured persons.

The rest applies any increase a sum of insured within the framework of an existing insurance contract, the tax rate of para 1 subpara 1 lit. b is subject to more than double of the original sum against a not running, essentially consistent premium payments for the question of insurance tax liability referred to in paragraph 1 subpara 1 lit. a as an independent of a new insurance contract. Only exceed twice of the sum of insured after repeated increases, so the paid insurance fee for the previous increases is subject to an additional insurance tax by 7 subsequently per cent

(c) in paragraph 3, subpara 1 lit. the amount a is replaced by "0.022" by the amount of "0.025".

(d) para 3 subpara 1 lit. b is as follows:



"(b) other motor vehicles with a highest gross vehicle weight up to 3.5 tons, with the exception of tractors and motor carts per kilowatts of power of the internal combustion engine - for the first 66 kilowatt to 0.62 euros - for the other 20 kilowatts to 0.66 euros - and for the beyond kW to 0.75 euros, at least to 6.20 euros, for motor vehicles other than passenger cars and station wagons but no more than 72 EUR reduced to 24 kilowatts. For passenger vehicles equipped with a positive-ignition engines and combination vehicles, first approved before 1 January 1987 in domestic traffic, the motor-related insurance tax by 20% increases, unless it is demonstrated, that the motor vehicle in accordance with section 1 d para 1 No. 3 category A or B of the KDV 1967, BGBl. No. 399/1967, as amended by the 34th novel, BGBl. No. 579/1991 ", to comply with prescribed emission limits."

3. Article 7 is amended as follows:

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

"Insurer domiciled in a Member State of the European Union or a Contracting State of the agreement on the European economic area outside of Austria, in the provision of services (article 14, paragraph 1 insurance supervision Act, Federal Law Gazette No. 569/1978, in the currently valid version) insurance contracts, for which, is subject to the payment of the insurance fee of the tax in accordance with section 1, paragraph 2, can appoint a representative (fiscal representative), which must also process agent, and have the Tax Office for fees" ", To announce transport taxes and gambling."

(b) in paragraph 2 and 3 the phrase "in a European Union Member State or a Contracting State of the agreement on the European economic area" replaces the phrase "in a Contracting State of the agreement on the European economic area" respectively.

4. in article 8, paragraph 3, the word is replaced by "fifteenth" "tenth".

5. in article 12, para. 3, 22 following Nos. 23 and 24 will be attached to Z:



"23 § 6 para 1 subpara 1 lit. (a) in the version of Federal Law Gazette I no. 13/2014 is first on insurance contracts concluded after 28 February 2014 to apply. § 6 para 1a in the version of Federal Law Gazette I no. is 13/2014 for the first time on recapture offence to apply, which will be realized after February 28, 2014.

24 § 6 para 3 subpara 1 lit. a and b in the version of Federal Law Gazette I no. is 13/2014 to apply to the payment of insurance fees, the a) due after February 28, 2014 and concerning insurance periods beyond 28 February 2014.

b) before 1 March 2014 have become due, then and taking into account in so far, as concerns the payment of the insurance fee of insurance periods, the after 28 February 2014 are the motor-related insurance tax as amended by this federal law.

(c) the policy holder has the motor-related insurance tax - insurance charges according to lit. a is eliminated, that become due before July 1, 2014 and on which article 6, para. 3 subpara 1 lit. a and b in the version of Federal Law Gazette I no. 13/2014 not applied was to the extent of the difference amount between the tax as amended by Federal Law Gazette I no. 13/2014 and tax as amended by this federal law, - insurance charges according to lit. b is eliminated, to be paid upon request to the insurer.

The sections 38 and 39 of the insurance contract Act 1958, Federal Law Gazette No. 2/1959, in the currently valid version shall apply mutatis mutandis. By way of derogation from article 8, paragraph 1, the insurer has the motor-related insurance tax in accordance with letter. c first and second tick at the latest on 15 August 2014 to pay (due date). The insurer shall be liable for engine related insurance tax attributable to these insurance periods; shall not be liable, if the insurer pursuant to § 38 of the German insurance contract law in 1958, Federal Law Gazette No. resigned 2/1959, amended by the contract of insurance or a payment in the sense of § 39 para 1 of the German insurance contract law has determined the policyholder in 1958. Notices regarding the award on lump-sum taxation (§ 5 para 4) of the motor-related insurance tax continue to apply subject to the proviso, that the payment of the insurance fee for motor vehicles, which are included in the flat-rate method, lit. According to a and b are applicable."

Article 10

Amendment to the motor vehicle tax Act 1992

The road tax Act 1992, BGBl. No. 449/1992, as last amended by Federal Law Gazette I no. 112/2012, is amended as follows:

1. paragraph 1 paragraph 2:



"Considered motor vehicles within the meaning of this Act (2) 1 trailer with a highest permissible gross weight of more than 3.5 tonnes.

2. greater than the number of supporters the number of attractive taxable motor vehicles with a highest permissible gross weight of more than 3.5 tons of the same tax debtor (supernumerary followers), those followers are tax-free, which exhibit the lower base. Determining whether there are surplus trailer, has to be carried out on the 1st day of a calendar month.

Trailer, pulled by a motor vehicle of another tax debtors are in determining whether surplus trailer are there not to take into account; for them the tax for the calendar month, in which the use occurs is to raise."

2. § is amended 2 paragraph 1 as follows:

(a) in Z 1, accounts for the punctuation and the word sequence ", the Customs guard".

(b) No. 12 lit. b is as follows:



"b) proof of disability by - an ID in accordance with § 29b of the road traffic Act 1960 or - an entry of the unacceptability of the use of public transport in the disability pass pursuant to § 42 para 1 of the Federal Disability Act 1990."

3. Article 5 is amended as follows:

a) paragraph 1 is as follows:

"(1) the tax is per month for"



1 motorcycles per cubic centimeter displacement 0,0275 euro;

2. all other motor vehicles a) with a highest permissible total weight up to 3.5 tons per kilowatt of around 24 kilowatt 0,682 euro, reduced combustion engine - for the first 66 kilowatt power - for the further 20 kW 0,726 euro and - for the excess kilowatts 0,825 euro, at least 6.82 euros. In motor vehicles other than passenger cars and station wagons, the tax shall not exceed 80 euros.


For vehicles equipped with a positive-ignition engines and combination vehicles, first approved before 1 January 1987 in domestic traffic, the tax by 20% increases from 1 January 1995, unless it is demonstrated, that the motor vehicle in accordance with section 1 d para 1 No. 3 category A or B of the KDV 1967, BGBl. No. 399/1967, as amended by the amendment to the 34. , Federal Law Gazette No. 579/1991, pollutant limits prescribed comply;

(b) with a highest permissible gross weight of more than 3.5 tonnes for each new ton highest GVW - for vehicles with a highest permissible gross weight up to 12 tons of 1.55 euros, at least 15 euros;

-for vehicles with a highest permissible gross weight of more than 12 tonnes up to 18 tons €1.70;

-for vehicles with a highest permissible gross weight of more than 18 tons of 1.90 euro, maximum 80 euro for supporters at most 66 euro.

For semi-trailers the force driving legal maximum permissible gross weight is to reduce the fifth-wheel load."

b) para 4 is as follows:

"(4) for a motor vehicle registered in a foreign approval process, which may temporarily be used domestically, the daily tax rate is for:"



1 motorcycles €1.10;

2. passenger cars and station wagons 2.20 euro;

"3. all other motor vehicles 13 euro."

(c) section 6 is eliminated.

4. paragraph 7 subsection 2:

"(2) in the case of unlawful use of a motor vehicle (section 1 para 1 No. 3) the Tax Office's jurisdiction, that gained knowledge of it first." Whose seat is located in Vienna, then the collection of motor vehicle tax; is the Tax Office Vienna 8/16/17 the collection and compulsory introduction of this duty but only for his office area."

5. in article 11, paragraph 1, 8 is attached to Z 7 following Z:



"8 article 5, paragraph 1 and 4 as amended by Federal Law Gazette I no. are 13/2014 to apply after February 28, 2014 for the taxation of motor vehicles for periods of time."

Article 11

Change of the flight tax law

The flight levy Act, Federal Law Gazette I no. 111/2010, as last amended by Federal Law Gazette I no. 112/2012, is amended as follows:

Article 8 is amended as follows:

a) paragraph 1 is as follows:



"(1) 1." An aircraft owner, who has domicile, seat or establishment in a Member State of the European Union outside of Austria, pursuant to paragraph 3 may assign one of approved fiscal representative.

2. an aircraft owner, who has domicile, seat or establishment, neither in Germany nor in a Member State of the European Union, is obliged, before the implementation of the first departure of a domestic airport by the a tax liability arises to appoint a fiscal representative approved according to para 3."

b) para 4 is as follows:

"(4) the operator has to notify the Tax Office for the collection of emissions:"



1. the fiscal representative appointed by him, 2. the domicile or residence of the fiscal representative, 3. the VAT and the VAT identification number referred to in article 28 UStG 1994 of fiscal representative.

Aircraft operators must comply with this notification obligation prior to the first departure of a domestic airport, a tax liability arises by the No. 2 referred to in paragraph 1."

Article 12

Modification of the standard consumption levy Law 1991

The standard consumption levy Law 1991, BGBl. No. 695/1991, as last amended by Federal Law Gazette I no. 112/2012, is amended as follows:

1. paragraph 6:

"Section 6 (1) the tax rate shall be determined for motorcycles as a percentage according to the following formula: the reduced to 100 cubic centimeter displacement in cubic centimeters multiplied by 0.02." With a cylinder capacity not exceeding 125 cubic centimetres, the tax rate of 0 is %. The maximum tax rate is 20%.

(2) for other vehicles, the tax rate in percent is determined according to the following formula: (CO2-emission value in grams per kilometre minus 90 grams) divided by five. The maximum tax rate is 32%. Has a vehicle higher than 250 g / km CO2 emissions, increases the tax for exceeding the limit of 250 g / km CO2 emissions to 20 euros per g CO2 per kilometer.



The authoritative CO2 emission level arises from the CO2 emission value of combined usage according to type or individual approval according to motor vehicles Act 1967 or the EC type-approval.

(3) the calculated tax rates are on full percentages to round off. The tax calculated in accordance with paragraph 2 is to reduce a deduction items, where no bonus in accordance with paragraph 5 to apply. In the period from 1 March 2014 to 31 December 2014, the deductions for vehicles with diesel engine is 450 Euro 350 EUR for vehicles with other fuel types. 2015 the deductions for all vehicles is 400 euros in the calendar year from 1 January 2016 300 euro. The calculation can lead to any tax credit.

(4) in the case of vehicles within the meaning of section 2 No. 2, for which no CO2 emission value is available, the following applies:



1 only a fuel consumption, but no CO2 emission value exists, then fuel consumption in liters per 100 kilometers applies for vehicles with petrol engines or Motors other fuel types multiplied with 25 vehicles with diesel engines multiplied with 28 as the CO2 emission value.

2. a CO2 emission value nor a fuel consumption value is present, the CO2 emission value with twice of the nominal power of the internal combustion engine in kilowatts is assumed.

Is the applicant the corresponding value of CO2 emissions or fuel consumption proven this is to be used.

(5) for vehicles with environmentally-friendly drive motor (hybrid, use of fuel of specification E 85, of methane in the form of natural gas/biogas, liquefied petroleum gas, or hydrogen) the tax liability is reduced until the expiry of the 31 December 2015 to not more than 600 euro, the calculation can lead to any tax credit.

(6) in the case of used vehicles that are brought directly from the other territory of the community in the country, that is if the requirements are fulfilled before the 1 March 2014 to apply applicable legal situation. The tax is in the height to measure, to apply at the time of the first approval of the vehicle in the European Union in the country would have been given for the bonus-malus-calculation the value development of the vehicle.

(7) for a vehicle after delivery by the vehicle dealer or initial approval in the immediately following sales taxable transaction via the motor vehicle the standard consumption levy for the calculation of the fee involved, then 16.67% of the standard consumption tax is the purchaser of the vehicle to pay."

2. § 6a is eliminated.

3. paragraph 8 section 1:

"(1) the tax base for a taxable supply or the CO2 emission value has changed, a correction for the registration period to carry out, in which the change has occurred."

4. paragraph 4 is omitted § 8.

5. in article 15, 15 the following paragraph shall beadded:

"(15) § 6 and § 8 ABS. 1, each as amended by Federal Law Gazette I no. are 13/2014 to apply to operations after 28 February 2014." Expiration of the 28 February 2014 override contact § 6a and § 8 para 4. Vehicles for which an irrevocable written purchase contract was concluded before 16 February 2014 and whose delivery is done Z 1 or 2 before 1 October 2014, according to § 1 the legal situation applicable until 28 February 2014 can be applied."

Article 13

Amendment of the law on alcohol control

The alcohol tax law, BGBl. No. 703/1994, amended by Federal Law Gazette I no. 112/2012, is amended as follows:

1. paragraph 2 paragraph 1:

"(1) the alcohol tax is 1 200 euros per 100 l A (rule set)."

2. § 116 g the following section is inserted after 116 h:

"§ 116 h." (1) § 2 para 1 as amended by Federal Law Gazette I no. 13/2014 1 March 2014 into force.

(2) § 2 para 1 in the version of Federal Law Gazette I no. 112/2012 continue to apply to products for which the tax debt incurred before the 1 March 2014 is."

Article 14

Amendment of the Schaumwein Tax Act 1995

Schaumwein tax law 1995, Federal Law Gazette No. 702/1994, as last amended by Federal Law Gazette I no. 112/2012, is amended as follows:

1 paragraph 3 together with heading:

"Tax rate

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

The amount is (2) the calculation of tax for sparkling wine, which is located in an enclosure with passes to the consumer according to commercial usage, to apply, which corresponds to the volume (nominal capacity) of the immediate surrounding of sparkling wine."

2. paragraph 12 paragraph 2:

"(2) the carriage are exempt from the obligations laid down in Article 11a, paragraph 1 and 2 Z 2 referred to in paragraph 1."

3. paragraph 40 para 3:

"(3) on intermediate products, the provisions of § 1 para 2, § 2 para 2 and 3 apply accordingly § 2a, as well as the sections 4 to 39 are subject to the section 42."

4. paragraph 41 together with the heading:

"Tax rates

41. (1) is the intermediate product control 80 euros per hectolitre.

(2) by way of derogation from paragraph 1, the tax is 100 euros per hectolitre for intermediate products



1. in bottles of sparkling wine stopper, which is attached by a special holding device, or 2.

"the at + 20 degrees C have dissolved carbon dioxide caused by overpressure of 3 bar or more."

5. paragraph 2 is § 48 d.

6. after section 48f, the following paragraph is added to 48 g:

"section 48 g." (1) I 13/2014, no. § 3 together with heading, § 12 para 2, § 40 paragraph 3 and section 41 including heading, each as amended by Federal Law Gazette into force on March 1, 2014.

(2) § 3 in the version of Federal Law Gazette I is no. 112/2012 continues to apply to sparkling wines for which the tax debt is incurred before March 1, 2014. section 41 amended by Federal Law Gazette I will no. 112/2012 continues to apply to intermediate products for which the tax debt is incurred before March 1, 2014.

(3) § 6 and § 7, each as amended by Federal Law Gazette I apply no. 112/2012, at the end of the 28 February 2014 to sparkling wine again.

(4) § 48 d occurs at the end of the 28 February 2014 override para 2.

(5) for each shipment of sparkling wine in the cases of § 12 para 1 Z 1 or 3, which starts at the end of the 28 February 2014 has



1. the shipper an electronic administrative document referred to in article 21 of the directive of the system, that the in articles 2 and 3 of Regulation (EC) No. 684/2009 on the implementation of Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under duty-suspension arrangements (OJ No. L 197 of July 29, 2009, p. 24) referred to requirements to submit;

2. the holder of the inclusive tax warehouse one of the requirements of article 24 of the system directive and article 7 of Regulation (EC) no 684 / 2009 for the implementation of Directive 2008/118/EC as regards the computerised procedures for the transport of excise goods under suspension of excise appropriate input message electronically transmit."

Article 15

Amendment to the tobacco tax act of 1995

The tobacco tax Act 1995, BGBl. No. 704/1994, as last amended by Federal Law Gazette I no. 112/2012, is amended as follows:

1 § 4 para 1 subpara 1 is:



"(1. für Zigaretten 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 euro per 1 000 items;"

b) when the tobacco tax debt is incurred after March 31, 2015, and before April 1, 2016, 40% of the retail selling price, and 45 Euro per 1 000 items;

c) when the tobacco tax debt incurred after March 31, 2016 and before 1 April 2017, 39% of the retail selling price, and 50 euro per 1 000 items;

d) if the tobacco tax debt is incurred after 31 March 2017, 39% of the retail selling price, and 53 euro per 1 000 items;"

2. § 4 para 1 No. 3 is:



"(3. für Feinschnitt a) if the tobacco tax liability arises after 28 February 2014 and before 1 April 2015 55% of the retail selling price (§ 5), but at least 70 euro per kilogram;"

b) when the tobacco tax debt is incurred after March 31, 2015, and before April 1, 2016, 56% of the retail selling price, but at least 80 Euro per kilogram;

c) when the tobacco tax debt incurred after March 31, 2016 and before 1 April 2017, 56% of the retail selling price, but at least 90 euros per kilogram;

d) if the tobacco tax debt is incurred after 31 March 2017, 56% of the retail selling price, but at least 100 euro per kilogram;"

3. paragraph 4 section 3:

"(3) the tobacco tax burden per 1 000 items cigarettes of a price range under 98% of the total tobacco tax burden on the cigarettes of the weighted average price (para. 4) or 123 euro per 1 000 pieces of cigarettes, is so the tobacco tax for this price class is 98% of the total tobacco tax burden on the cigarettes of the weighted average price 123 euro per 1 000 items, but at least. Para 6, last sentence is to be applied."

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

"article 29a. (1) while section 44 transitional period referred to in paragraph 3 m is the duration of the exemption from excise duty according to § 29 for cigarettes, which are introduced in the entry of Hungary, the Republic of Latvia, the Republic of Lithuania, Romania, the Republic of Bulgaria or the Republic of Croatia in the personal luggage of travellers in the tax area, limited to 300 pieces.

(2) the tax liability for cigarettes, that are not exempt from tax, is created with the spending in the tax area. Liable to pay tax is the person who spends the cigarettes in the tax area. The quantities exceeding the free amount referred to in paragraph 1 must immediately be reported to. The notices of payment due of the tobacco control is carried out by decision of the competent Customs Office and is to be paid within the deadline. The Customs Office in whose area the tax debt is incurred is jurisdiction. Is one such place not possible set, so that Customs Office's jurisdiction is concerned first with the thing.

(3) section 1 and 2 do not apply to tobacco products, purchased proven in the tax area or in a country other than the Member States of the European Union in tax free circulation referred to in paragraph 1 and for which no reimbursement or payment of excise duty was."

5. pursuant to paragraph 44l the following paragraph is added to 44 m:

"§ 44 m." (1) article 4, paragraph 1 Z 1 and 3 and § 4 para 3, each as amended by Federal Law Gazette I no. 13/2014, apply with 1 March 2014.

(2) article 4, paragraph 1 Z 1 and 3 and § 4 para 3, each as amended by Federal Law Gazette I are no. 112/2012, continue to apply to goods for which the tax debt is incurred before the 1 March 2014.

(3) § 29a in the version of Federal Law Gazette I no. 13/2014 1 March 2014 into force and applies therein Member States up to the date on which these Member States for the first time a global excise duty in accordance with article 10 (2) of the directive of 2011/64/EC of the Council of 21 June 2011 on the structure and rates of excise duties on manufactured tobacco (OJ Apply (Nr. L 176 vondem 5.7.2011, S. 24). "

Article 16

Amendment to the Gambling Act

The gambling law, BGBl. No. 620/1989, as last amended by Federal Law Gazette I no. 70/2013, the announcement Federal Law Gazette I no. 110/2013 and the by-laws Federal Law Gazette I no. 167/2013, is amended as follows:

1. in article 1, paragraph 2, the first sentence is:

"Games of chance within the meaning of this Federal Act are in particular the games of roulette, observation Roulette, Poker, Black Jack, two ACEs, bingo, Keno, Baccarat and Baccarat chemin de fer and their variants of the game."

2. paragraph 22 together with the heading:

"Poker lounge

section 22. The Federal Minister of finance may delegate the right to operate of another three casinos through granting of concessions in accordance with article 21, when he respectively a poker rooms for poker games without Bank support in the life limit for the exclusive operation. In the process the required paid-up share capital reduced to at least 5 million euros."

3. in article 25, para. 3, the second sentence "the liability of the casino management is finally on the other hand limited with the difference between after losses remain the existence minimum net income of the player taking into account its realizable assets on the one hand and the subsistence minimum; amount is eliminated in the second subparagraph maximum is the concrete existence minimum. the replacement"

4. Article 52 is amended as follows:

(a) in paragraph 1, the amount of "40 000" by '60 000' is replaced.

b) par. 2 and 3 are:

"(2) in the case of infringement of paragraph 1 Z 1 with up to three slot machines or other objects of intervention is for each slot machines or other intervention subject a fine of EUR 1 000 up to EUR 10 000, in the case of the first time and further repetition of EUR 3 000 a up to 30 000 euro, in violation with more than three slot machines or other action items for each slot machines or other intervention subject fine of EUR 3 000 to EUR 30 000" , to impose in the case of the first time and further repetition of EUR 6 000 to 60 000 euro.

(3) the offence of administrative offence according to article 52 as well as the offence of section 168 is carried out through an act of the criminal code, to punish only after the administrative penalty provisions of § 52."

(c) the existing paragraph 3 and 4 receive the label (4) and (5).

5. Article 60 shall be added following paragraph 33 and 34:

"(33) § 2 is section 4 on Poker offers on basis of a trading permit, which was up to December 31, 2012, to apply from 1 January 2017.

"(34) section 1 para 2, § 22, including heading, § 25 paragraph 3, and article 52, each as amended by Federal Law Gazette I no. 13/2014, into force on the day following the publication in the Gazette."

Article 17

Change the federal tax code

The federal tax code, Federal Law Gazette No. 194/1961, as last amended by Federal Law Gazette I no. 70/2013, is amended as follows:

1. in article 81 the following paragraph 10 is added:

"(10) Namhaftmachungen and orders (para. 2) are also in the appeal proceedings."

2. § 86a is amended as follows:

(a) in paragraph 1 the last sentence is inserted the phrase "the tax authority and the administrative court may" in place of the phrase "which can levy authority".

(b) in paragraph 2 lit. is inserted after the word "Tax authorities" the phrase "and to administrative courts".

3. in paragraph 87, the following paragraph 6a is inserted:


"(6a) a subsequent transfer of the sound carrier recording in full font can be avoided, if no the latest has raised objection persons referred to 6, first sentence, in paragraph upon termination of the respective official act, however. Such a sound carrier recording is to be kept on a disk."

4. in article 185 citation "sections 186 and 188" takes the place of the citation "sections 186 to 189".

5. in article 207, par. 2, first sentence the citation "§ 24a" takes the place of the reference to "article 24".

6 § 212b Z 2 is omitted.

7. in article 261, paragraph 2 the citation "Article 299, paragraph 1 or article 300, paragraph 1" takes the place of the citation "section 299, paragraph 1" and place the bracket expression "(§ 299 Abs. 2)"the bracket expression "(§ 299 Abs. 2 bzw. § 300 Abs. 3)".

8. in article 264, the following paragraph 5 is attached:

"(5) the rejection of non-approved or not on time more appropriate template applications is the administrative court."

9 § 272 is amended as follows:

(a) in paragraph 2 No. 2 replaces the word "Judge" of the word "Rapporteur".

(b) in paragraph 4, first sentence replaces the reference to "paragraph 269" citation "article 269, paragraph 1 and 2".

10 § 274 para 1 No. 2 is:



"2. If the single judge or the rapporteur needed considers it."

11. in § 280 paragraph 4 first sentence is inserted after the word "Findings" the sequence of the words "and decisions".

12 in article 288 par. 3 takes the place of the phrase "in the appeal proceedings not" the phrase "neither appeal nor in appeal proceedings" and the following sentence is added:

"Article 300 shall apply mutatis mutandis from the introduction of the decision appeal against the decision on the appeal".

13. in paragraph 323 be added following paragraph 41 and 42:

"(41) § 81 para 10, 86a, 185, 207 paragraph 2, 261 para 2, 264 paragraph 5, 272 para. 2 and 4, 274 para 1, 280 and 288 par. 3, each as amended by Federal Law Gazette I no. 13/2014 with 1 March 2014 into force."

(42) was an appeal presented the tax authority of second instance before 1st January 2014, without previously issued a preliminary decision by appeal, so section 262 (issuing a preliminary appeal decision) is not applicable."

Article 18

Amendment of the tax administration organization act 2010

The tax administration organization act 2010, Federal Law Gazette I no. 9/2010, last amended by Federal Law Gazette I no. 14/2013, is amended as follows:

In the heading before section 4 and paragraph 4 the word "Appeal" enters each in place of the word "Appeal".

Article 19

Change of financial criminal law

The financial criminal law, BGBl. No. 129/1958, amended by Federal Law Gazette I no. 155/2013, is amended as follows:

1. in article 29 paragraph 6 is the quote "§ 3 par. 2 lit. c BAO"with the quote"§ 3 par. 2 lit. a BAO"replaced.

2. § 31 para 4 lit. c is as follows:



"(c) the time of the tax bringing a complaint to the Constitutional Court or an appeal to the Administrative Court regarding the financial criminal proceedings or who with this related related or monopoly procedures up to the its registration;"

3. § 32 para 3 lit. e is:



"(e) times by bringing a complaint to the Constitutional Court or an appeal to the Administrative Court regarding the criminal proceedings up to accomplish."

4. third sentence is omitted § 157.

5. paragraph 160:

"Section 160 (1) complaints is to previous oral proceedings to decide unless the appeal must be dismissed and the contested decision to proceed according to § 161 para 4 is due to the file location to pick up or there already."

(2) the federal financial court may refrain from conducting a hearing if



(a) in the complaint, only an incorrect legal assessment is claimed or b) only the amount of the fine will be fought or c) not exceeding fine was imposed in the contested decision a 500 euro or d) the complaint is not against a knowledge and no party has requested the conduct of a hearing into the complaint. Such a motion may be withdrawn only with the consent of the other parties.

(3) the federal financial Court can refrain from the conduct or continuation of a hearing if the parties expressly waive until the beginning of the (ongoing) negotiations.

(4) the hearing is public. The public is excluded under the conditions of article 127, paragraph 2. The §§ 127 (4) and 134 are to apply by analogy."

6. in article 161, paragraph 4, the phrase "in the referral back appeal decision" is replaced by the phrase "in the referral back decision".

7. in article 162, para. 3, the last sentence is omitted.

8. in section 170, subsection 2, the phrase "or their Chairman" is inserted after the word "Saying Senate".

9. in § 170 section 3 eliminates the phrase ' authority, the ".

10. in article 175, paragraph 6, the phrase "or on the Administrative Court" by the phrase "or appeal to the Administrative Court" is replaced.

11 in section 178 of the reference is replaced "applies § 175 ABS. 2 last sentence" with the reference "applies § 175 ABS. 2 fourth set".

12. in article 186, paragraph 1 the following sentence is added:

"This also applies to punishment by the Federal Finance Court or the administrative court."

13. in article 194d, paragraph 1, the last sentence reads:

"Only the financial penalty authorities, the Federal Finance Court and the Federal Ministry of finance to provide also information if a punishment is already wiped out."

14. in section 194e para 2 second sentence is velvet after the word "Financial law enforcement" the phrase punctuation ", the Federal Finance Court" inserted.

15. in section 254, paragraph 1, the word is "mutatis mutandis" inserted after the reference to "paragraph 29".

Article 20

Amendment of the Federal Finance Court Act

The Federal Finance Court Act, Federal Law Gazette I no. 14/2013, last amended by Federal Law Gazette I no. 70/2013, is amended as follows:

1 § 23 paragraph 3 last sentence reads:

"The publication of formal decisions and findings without special legal significance in particular concerning administrative offences can be avoided."

2. Article 24 is amended as follows:

(a) in paragraph 1, the following records are attached:

"For in accordance with article 131 paragraph 5 conferred on the Federal Finance Court appeal regarding administrative offences is B-VG the procedure in the Administrative Court Procedure Act (VwGVG), Federal Law Gazette I no. 33/2013, based on which the period referred to in article 43, paragraph 1, however, is VwGVG 24 months." The enforcement of findings and decisions has according to the provisions of the administrative enforcement Act 1991 to be carried out."

(b) in paragraph 5, the phrase "and findings and decisions of tax offices and customs offices be delivered electronically" is inserted before the point.

Article 21

Amendment of the Banking Act

The Bankwesengesetz - BWG, BGBl. No. 532/1993, amended by Federal Law Gazette I no. 184/2013, is amended as follows:

1. in article 3, paragraph 1 No. 6 is the semicolon is replaced by a comma and the following final added:

"and for the not at their request by decision of the FMA has been found that Z will 11 apply to the undertaking in article 3, paragraph 1;"

2. § 3 par. 1 Z 11 is:



"11 credit institutions that are funding companies, take no money from the audience and by local authorities or bodies of the European Union operate exclusively capital financing business, the guarantee business or the granting of loans and advances (loans) to the allocation and management of funding, according to the lit. a and b: a) to these credit institutions are only public authorities, credit institutions or insurance undertakings involved;

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

3. paragraph 6 deleted § 41.

4. paragraph 97 paragraph 1:

"(1) the FMA has to impose interest to the credit institutions and the Central Organisation in interconnected credit institutions in accordance with section 30a for the following amounts:"



1 2 vH of falling below the required capital in accordance with article 92 of Regulation (EU) No. 575/2013 and § 70 para 4a Z 1, calculated per year, for 30 days, except for supervision measures pursuant to article 70 paragraph 2 or insolvency of the credit institution;

2. 5 per cent above the respective bank rate of below the cash and cash equivalents according to § 25 paragraph 5 the first degree, calculated per year, for 30 days; of the shortfall on the required level of cash and cash equivalents first-degree the amounts with which the credit institution are its reserve requirement (art. 5 para. 1 and 2 of Regulation (EC) no 1745/2003 of the European Central Bank on the imposition of minimum reserves, OJ) No. L 250 of the 2.10.2003 p. 10, as amended by the Regulation (EU) No. 1358/2011 of the European Central Bank amending Regulation (EC) no 1745/2003 on the application of minimum reserves, OJ No. L 338 of 12 p. 51) below, to depose.

3.

2 per cent of the shortfall of cash second degree pursuant to § 25 paragraph 10, calculated per year, for 30 days;

4. 2 vH of exceeding the upper limit for large exposures pursuant to Article 395 paragraph 1 of the Regulation (EU) No. 575/2013, calculated per year, for 30 days, except for supervisory measures pursuant to article 70 paragraph 2 or indebtedness of the Bank."

5. after article 103q 103r the following paragraph is added:

"§ 103r. (1) the FMA for the conduct of the examination according to article 33 paragraph 4 of Regulation (EU) No. of 1024/2013 to transfer special tasks relating to the prudential supervision of credit institutions on the European Central Bank, OJ" No. L 287 of the 29.10.2013 are S. 63, external costs by the credit institutions covered by the audit to replace; § 69 paragraph 6 is not applicable on these costs.

(2) the concession companies in accordance with article 3, paragraph 1 goes out no. 6 at the end of June 30, 2014, as far as these until the expiration of 30 June 2014 Z 6 trailer have made no request in accordance with article 3, paragraph 1. The termination of the concession is to determine the FMA by ruling."

6. in article 107 82 the following paragraph is added:

"(82) § 41 para 6 occurs at the end of the 28 February 2014 override."

Article 22

Amendment to the Stock Exchange Act 1989

The Stock Exchange Act 1989 - 1989 BörseG, Federal Law Gazette I no 555/1989, as last amended by Federal Law Gazette I no. 184/2013, is amended as follows:

1 paragraph 9 deleted § 25.

2. in article 66, paragraph 2, the reference is "§ 3 par. 2 Z 30 InvGF 2001" by the reference "article 3 par. 2 Z 30 InvFG 2011" replaced.

3. in paragraph 102, 39 the following paragraph shall beadded:

"(39) § 25 paragraph 9 occurs at the end of the 28 February 2014 override."

Article 23

Amendment of the insurance supervision Act

The insurance supervision Act - VAG, BGBl. No. 569/1978, as last amended by Federal Law Gazette I no. 184/2013, is amended as follows:

1 paragraph 7 eliminates § 98f.

2. in section 119i 36 the following paragraph is added:

"(36) § 98f occurs at the end of the 28 February 2014 override para 7."

Article 24

Change of the GmbH law

The GmbH law, RGBl. No. 58/1906, last amended by Federal Law Gazette I no. 109/2013, is amended as follows:

1. in article 6, paragraph 1, second sentence replaces the amount of "10 000" by the amount of "35 000".

2. in article 10, paragraph 1, second sentence replaces the amount of "5 000" by the amount of "17 500".

3. According to Article 10a, the following paragraph is inserted 10 b together with heading:

"Founding privilege

§ 10 b. (1) In the social contract, but not can be provided through an amendment of the social contract (paragraph 49), that the company takes the formation privilege in accordance with the following paragraphs throughout.

(2) in the social contract also the amount of its founding privileged root consideration is for each partner to assess, which must not be higher than the respectively acquired master insert. The sum of the founding privileged root deposits must be at least 10 000 euro.

(3) on the establishment of privileged root deposits at least 5 000 euros must be added by way of derogation from article 10, paragraph 1 bar. Contributions in kind are excluded.

(4) while an upright formation privileging the shareholders are obliged to further deposits into the master deposits assumed by them, by way of derogation from § 63 para 1 only in so far as the already made deposits behind the founding privileged root deposits left behind. This also applies to the case that insolvency proceedings over the assets of the company will be opened while upright founding privilege.

(5) the formation privilege pursuant to paragraph 2 to 4 can be stopped by a change of the social contract, and prior to notification of a change to the register of companies (article 51) the minimum deposit requirements to meet are according to § 10 para 1. Otherwise, the formation privilege ends at the latest ten years after the registration of the company in the register of companies. The entries relating to the establishment of privilege in the register of companies (§ 5 Z 2a and 6 FBG) can be omitted only if previously met the minimum deposit requirements pursuant to § 10 para 1."

4 the following sentence is added to the section 11:

"B and the height of the founding privileged root deposits fixed for the individual shareholders may also use of the formation privilege pursuant to § 10 to enter."

5. in section 54 para 3 first sentence replaced the amount of "10 000" by the amount of "35 000".

6. the section 127 be added following paragraph 13 to 18:

"(13) article 6, paragraph 1, article 10, paragraph 1, article 10 b, § 11 and § 54 para 3 as amended by Federal Law Gazette I no. 13/2014 with 1 March 2014 into force."

(14) on companies that were registered before March 1, 2014 for the registration in the register of companies (§ 6 (1) and § 10 para 1 as amended by the GesRÄG 2013, are § 9 para 1), Federal Law Gazette I no. 109/2013, continue to apply.

(15) on companies that have announced an intended reduction of capital to the company register before March 1, 2014 (§ 55 section 1), is section 54 para 3 as amended by the GesRÄG 2013, Federal Law Gazette I no. 109/2013, continue to apply.

(16) companies, whose capital does not reach 35 000 euro, have until no later than 1 March 2024 a carry out capital increase on this or a higher amount.

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

Article 25

Amendment of the notary tariff act

The notary tariff Act, Federal Law Gazette No. 576/1973, amended by Federal Law Gazette I no. 109/2013, is amended as follows:

In § 5 paragraph 8, third sentence does not apply the twist ", whose capital is not reached 35 000 euro," and is after the phrase "the order of the Managing Director" the twist ", a foundation privilege (§ 10 b GmbHG)" added.

Article 26

Change of the lawyer rate law

The lawyer rate law, BGBl. No. 189/1969, amended by Federal Law Gazette I no. 109/2013, is amended as follows:

1. in section 10, no. 5 lit. the amount of 'EUR 10 000' is replaced by the amount of "EUR 35 000" c.

2. in article 26 the following paragraph 6 is added:

"(6) § I 13/2014 No. 10 Z 5 in the version of Federal Law Gazette 1 March 2014 into force and is to apply to claims which are brought after the 28 February 2014 in court."

Article 27

Change of the corporate book law

The company book Act, Federal Law Gazette No. 10/1991, last amended by Federal Law Gazette I no. 53/2011, is amended as follows:

1. Article 5 is amended as follows:

(a) according to the Z, 2 following Z 2a is inserted:



"2a. in societies with limited liability, where appropriate, the use of the formation privilege (§ 10 b GmbHG);"

(b) Z 6 is as follows:



"6. when limited liability companies also name and birth date of the shareholders, if necessary, their number, their master deposits, where appropriate, their founding privileged root deposits (§ 10 para 2 GmbHG), and the deposit be paid;" include all shares in a joint stock company alone or apart from the company a shareholder, this circumstance as well as his name, if necessary, his date of birth or his number."

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

"(9) § 5 in the version of Federal Law Gazette I 13/2014 is no. 1 March 2014 in force."

Article 28

Amendment of the payment services act

The payment Services Act, Federal Law Gazette I no. 66/2009, last amended by Federal Law Gazette I no. 184/2003, is amended as follows:

1. in article 69, paragraph 1 and 2, the reference "pursuant to §§ 66 to 68" is replaced by the reference "pursuant to §§ 66 to 68a".

2. in article 76, paragraph 2 is after the phrase "OJ Z 10 No. L 94 of the 30.03.2012, p. 22 "the phrase", as amended by the Regulation (EU) No. xx/2014 for amending the Regulation (EU) No. 260/2012, OJ " "No. L xx by the xx.xx. 2014, see x" added.

Article 29

Final and transitional provisions

Article 25 of this Federal Act (Amendment of notary tariff Act) comes into force 1 March 2014 and is to apply to claims which are brought after the 28 February 2014 at court.

Fischer

Faymann