Thing Reference Value Regulation

Original Language Title: Änderung der Sachbezugswerteverordnung

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29 Ordinance of the Federal Minister for finance, modifies the regulation about the valuation of certain remuneration in kind (case reference value Regulation)

To § 15 para 2 of 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 prescribed:

The regulation on the evaluation of certain remuneration in kind (thing reference value Regulation), Federal Law Gazette II No. 416/2001, as last amended by the regulation BGBl. II No 396/2012, is amended as follows:

1. in article 4, paragraph 1, the amount of "600" the amount is replaced "720".

2. in section 4, paragraph 2, of the amount of "300" by the amount is replaced "360".

3. in article 8 the following paragraph 5 is added:

"(5) article 4, paragraph 1 and 2 in the version of regulation BGBl. II 29/2014 No. shall apply, if"

1. the income tax, assessed for the first time at the disposition for the calendar year 2014 for periods ending after February 28, 2014.

2. income tax (income tax) levied by deduction, end for the first time for wage payment periods after February 28, 2014."