Thing Reference Value Regulation

Original Language Title: Änderung der Sachbezugswerteverordnung

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Regulation of the Federal Minister of Finance, amending the Regulation on the valuation of certain benefits in kind (special reference value regulation).

In accordance with Section 15 (2) of the Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I No 156/2013, shall be arranged:

The Regulation on the valuation of certain fixed-assets (subject-reference value regulation), Federal Law Gazette (BGBl). II No 416/2001, as last amended by the BGBl Regulation. II No 396/2012, shall be amended as follows:

1. In Section 4 (1), the amount shall be: "600" by the amount "720" replaced.

2. In Section 4 (2), the amount shall be: "300" by the amount "360" replaced.

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

" (5) § 4 (1) and (2) in the version of the BGBl Regulation. II No 29/2014 shall apply if:

1.

the income tax is assessed, for the first time in the case of the apportionment for the calendar year 2014 for periods ending after 28 February 2014.

2.

the income tax (payroll tax) is deducted by deduction, for the first time for payroll periods that end after 28 February 2014. "

Spindelegger