162. Federal Law, with which the General Social Security Act, the Industrial Social Security Act, the Farmers-Social Insurance Act, the Official Health and Accident Insurance Act, the Free-Occupational Social Security Act, the Notary Insurance Act 1972, the Social Security Supplement Act, the Unemployment Insurance Act 1977, the Maternity Protection Act 1979 and the Fathers Karenz Act as well as a Federal Act on Compensation for Army Damages (Sozialrechts-Amendment Act 2015-SRÄG 2015)

The National Council has decided:

table of contents

Item	Subject matter

1	Amendment of the General Social Security Act (86). Novelle to the ASVG)
2	Amendment of the Industrial Social Insurance Act (44. Novelle to GSVG)
3	Amendment of the Farmers ' Social Security Act (44). Novelle to the BSVG)
4	Amendment of the Official Health and Accident Insurance Act (42. Novelle to B-KUVG)
5	Amendment of the Free-Occupational Social Security Act
6	Amendment of the Notarinsurance Act 1972
7	Amendment of the Social Security Supplementary Act
8	Amendment of the 1977 Unemployment Insurance Act
9	Amendment of the Maternity Protection Act 1979
10	Amendment of the Fathers-Karenzgesetz
11	Federal Law on Compensation for Army Damages (Army Compensation Act-HEG)

Article 1

Amendment of the General Social Security Act (86). Novelle to the ASVG)

The General Social Security Act-ASVG, BGBl. No. 189/1955, as last amended by the Federal Law BGBl. I No 118/2015, shall be amended as follows:

Part 1 (BMASK)

1. § 3 para. 2 lit. f is:

" f)			Employees who are employed by an Austrian professional agency abroad or in the case of members of such an authority abroad, provided that they are exempt from the rules on social security of the receiving State and not already the lit. d. "

2. In § 3b, the following shall be added at the end of the Z 1 and the word "and" at the end of the Z 2, respectively, replaced by a stroke point.

3. In § 3b, the point at the end of Z 3 shall be replaced by a stroke point and the following Z 4 to 12 shall be added:

" 4.		Directive 79 /7/EEC on the progressive implementation of the principle of equal treatment for men and women in the field of social security, OJ L 73, 27.4.1979, p. No. OJ L 6 of 10.01.1979 p. 24;
5.		Directive 96 /34/EC on the framework agreement on parental leave concluded by UNICE, CEEP and the ETUC, OJ L 206, 22.7.1996, p. No. 4., repealed by Directive 2010 /18/EU, OJ L 145, 31.5.2010, p. No. OJ L 68, 18.03.2010 p. 13;
6.		Directive 2000 /43/EC on the application of the principle of equal treatment between persons irrespective of racial or ethnic origin, OJ L 327, 30.4.2000, p. No. OJ L 180, 19.07.2000 p. 22;
7.		Directive 2003 /109/EC on the legal status of third-country nationals who are long-term residents, OJ L 327, 31.12.2003, p. No. OJ L 16 of 23.01.2004 p. 44, as amended by Directive 2011 /51/EU, OJ L 197, 21.7.2011, p. No. OJ L 132 of 19.05.2011 p. 1;
8.		Directive 2004 /38/EC on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States, amending Regulation (EEC) No 1612/68 and repealing Directives 64 /221/EEC, 68 /360/EEC, 72 /194/EEC, 73 /148/EEC, 75 /34/EEC, 75 /35/EEC, 90 /364/EEC, 90 /365/EEC and 93 /96/EEC, OJ L 206, 22.7.1992, p. No. OJ L 158 of 30.04.2004 p. 77, as last amended by OJ L 327, 28.11.2004 No. OJ L 204, 04.08.2007, p. 28;
9.		Directive 2005 /71/EC on a special authorisation procedure for third-country nationals for the purposes of scientific research, OJ L 327, 28.12.2005, p. No. OJ L 289, 03.11.2005 p. 15;
10.		Directive 2009 /50/EC on the conditions and residence of third-country nationals for the purposes of highly qualified employment, OJ L 327, 22.7.2009, p. No. OJ L 155, 18.06.2009 p. 17;
11.		Directive 2011 /98/EU on a single application procedure for a single permit for third-country nationals to reside and work in the territory of a Member State, and on a common set of rights for Third-country workers legally residing in a Member State No. OJ L 343, 23.12.2011 p. 1;
12.		Directive 2014 /66/EU on the conditions of entry and residence of third-country nationals in the framework of intra-company transfers, OJ L 327, 22.4.2014, p. No. OJ L 157 of 27.05.2014 p. 1.

4. § 5 (1) Z 9 shall be repealed.

5. In § 11 para. 3 lit. b does not reflect the expression "for Fathers" .

6. In § 14 (1) (1) (1), the expression " Schauspielergesetz, BGBl. No 441/1922, " by the expression " Theaterarbeitsgesetz, BGBl. I No 100/2010, " replaced.

7. In § 31 (9a), the first and second sentences are replaced by the following sentence:

"As far as the announcement according to paragraph 9 of its content is due to the legally binding force, this shall, if not expressly determined otherwise, begin at the end of the day of its manifestation."

8. In § 42b (5), first sentence, the expression "according to paragraph 1" by the expression "according to paragraphs 1 and 2" replaced.

9. In § 49 (3), the following Z 26a shall be inserted after Z 26:

" 26a.		Charges for the activity as a notary physician in the State-regulated rescue service, provided that this activity does not constitute the main occupation or the main source of revenue; "

10. In § 51 paragraph 1 Z 1 lit. a is the expression " Schauspielergesetz, BGBl. No 441/1922, " by the expression " Theaterarbeitsgesetz, BGBl. I No 100/2010, " replaced.

11. § 67d is repealed.

12. In § 225 (1) the following Z 2a is inserted after Z 2:

" 2a.		Periods of compulsory insurance in the pension insurance pursuant to § 8 para. 1 Z 2 lit. a to g and j of this federal law and according to Art. II Section 2a of the AlVG, for which the Federal Government, the Federal Ministry of Defence and Sport, the Labour Market Service or a public fund has to pay contributions; "

13. In § 255 (7), after the expression "Contribution months of compulsory insurance" the expression "due to gainful employment" inserted.

14. § 308 (1a) first and second sentence reads:

" After 31 December 2004, an insured person will be subject to a pension insurance-free service (para. 2) and in accordance with the relevant provisions of this Federal Act or the APG, the employer has to apply a transfer amount by way of derogation from paragraph 1 of this Article.

1.		for all insurance months (contribution and replacement months) acquired up to the date of inclusion in the pension insurance-free service; and
2.		for the periods referred to in Article 11 (2), second sentence, which extend the compulsory insurance on the basis of the service relationship preceding the pension-free service relationship.

This shall also apply to federal staff born after 31 December 1975 and before the 1. January 2005 in a pension insurance-free service, as well as for staff of the Federal Government, which were included in accordance with § 136b of the civil service law of 1979. "

15. In § 308, the following paragraph 3a is inserted after paragraph 3:

" (3a) If a transfer amount according to paragraph 1a is to be provided, the competent insurance institution shall apply paragraph 3 Z 1 in such a way that the assessed contributions to the higher insurance together with the transfer amount shall be made to the service provider. . "

16. In § 308 (4), first sentence, the expression " 1 " in each case by the expression " 1 or 1a " replaced.

17. In § 311 (9), after the word "recorded" the expression "or born after 31 December 1975" is inserted and the following sentence is added:

" Contributions to higher insurance paid to the service provider are to be paid together with the amount of the transfer and to be treated by the competent insurance institution in the same way as the recovery factor applicable for the year in which they are paid, as if they had been provided for higher insurance in the statutory pension insurance scheme. "

18. In § 347 (5), last sentence, the term " "at www.avsv.at" .

19. § 446 and title reads:

" Assets

§ 446. (1) The funds available for the investment of the insurance institutions (the main association) shall, as a matter of principle, be invested in a zinc-bearing manner. Investment security and liquidity take precedence over the achievement of an appropriate income. Without prejudice to the provisions of Section 3 and section 447, the funds may only be invested in the sense of the investment security:

1.		in interest-bearing bonds (interest-bearing securities), which are denominated in euro by Member States (or whose substates, federal states, provinces) have been issued to the EEA, whose creditworthiness is deemed to be in doubt, or
2.		interest-bearing bonds issued in euro by credit institutions whose creditworthiness is deemed to exist without doubt and which have their registered office in a Member State of the EEA, or
3.		in euro-denominated deposits with credit institutions whose creditworthiness is deemed to exist without doubt and which have their registered office in a Member State of the EEA, or
4.		interest-bearing bonds (emissions), the creditworthiness of which is deemed to exist without doubt and issued by issuers established in a Member State of the EEA, or
5.		in corporate bonds issued by issuers whose creditworthiness is deemed to be in doubt and which have their registered office in a Member State of the EEA, or
6.		in funds within the meaning of the Investment Fund Act 2011, BGBl. I No 77/2011, which meet the criteria of Z 1 to 5.
The credit rating may be assessed by using minimum ratings of the credit rating agencies recognised by the market. Investments in subordinated debt securities (subordinated securities) are not permitted.

(2) The use of derivative instruments within the meaning of the types of derivative transactions referred to in Annex II, paragraph 1, lit. a to d of Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 646/2012, OJ L 136, 31.5.2013, p. No. 1, as last amended by the Delegated Regulation (EU) 2015/1556 OJ L 176 of 27.06.2013, p. No. 9, shall be admissible if it is shown to serve as a safeguard for existing positions as referred to in paragraph 1.

(3) The effectiveness of decisions by the administrative bodies relating to assets which are not mentioned in paragraphs 1 and 2 of this Article shall be subject to decisions by the administrative bodies;

1.		In the case of territorial health insurance funds, occupational health insurance funds, the General Accident Insurance Institution and the Insurance Institution for Railways and Mining, the Federal Minister for Health's approval, which is the agreement with the Federal Minister for Health to produce work, social affairs and consumer protection,
2.		at the pension insurance institution, the pension institute and the main association of the approval of the Federal Minister of Labour, Social Affairs and Consumer Protection, which has the agreement with the Federal Minister of Health.
The criteria for the approval of the intended asset assessment are, in any case, asset security, liquidity and yield adequacy. The agreement with the Federal Minister for Finance shall be established in each case. Such decisions may include tangible assets in a single case as well as common group characteristics and are likely to be pre-set asset levels.

(4) The insurance institution (the main body) has to ensure that the assessment is carried out by persons who are qualified for this purpose and who can provide evidence of appropriate professional experience. A risk management is to be carried out for each asset situation. An appropriate functional separation between the assessment and the risk management is to be ensured. "

20. In § 631 (2), second sentence, the term " "at www.avsv.at" .

21. § 689 (1) reads:

" (1) In the version of the Federal Law BGBl. I No 79/2015 in force:

1.		with 1. Jänner 2017 § § 59 (1) third sentence and 67b (2);
2.		with 1. January 2018 § § 33 (1), (1) and (3), 34 (2), (1) and (4), (4) and (8), (1), (4) and (8), (1) first sentence, 60 (3), 67a (6) (2) and (3), 67b (1) and (4) Z 4, 111 (1), (1), (1), (1), (1), (1), (1), (1), (1) and (1) 125 (3), 162 (4), 471f in the version of Z 33 and 471g in the version of the Z 34. "

22. In § 689, the following paragraph 1 is inserted after paragraph 1:

" (1a) § § 5 (2) and (3), 7 Z 4, 44 (1) Z 8a and 14, 76b (2), 143a (4), 254 (6), 471f in the version of the Z 2, 471g in the version of the Federal Law BGBl (Bundesgesetz BGBl). I No 79/2015 will be 1. Jänner 2017 in force, unless the Federal Minister of Labour, Social Affairs and Consumer Protection is setting an earlier date by Regulation. The main association is obliged to inform the Federal Minister for Labour, Social Affairs and Consumer Protection

1.		until 29 February 2016 at the latest, when the technical means for the enforcement of the cited provisions are likely to be available; and
2.		in written form as to when these technical means are actually available.
The Federal Minister for Labour, Social Affairs and Consumer Protection shall immediately adopt the Regulation referred to in the first sentence, after the information has been provided in accordance with Z 2. "

22a. In § 689 (2) and (4), the annual number shall be: "2016" in each case by the annual number "2017" replaced.

23. In accordance with § 693, the following § 694 shall be added together with the heading:

" Final provisions on Art. 1 Part 1 of the Federal Law BGBl. I No 162/2015 (86. Novelle)

§ 694. (1) The version of the Federal Law BGBl. I No 162/2015 in force:

1.		with 1. § § 3b, 11 para. 3 lit. b, 14 para. 1 Z 1, 31 para. 9a, 42b para. 5, 49 para. 3 Z 26a, 51 para. 1 Z 1 lit. a, 225 para. 1 Z 2a, 255 para. 7, 308 para. 1a, 3a and 4, 311 para. 9, 347 para. 5, 446 with headline, 631 para. 2 and 689 para. 1, 1a, 2 and 4;
2.		with 1. Jänner 2017 § 3 para. 2 lit. F.

(2) There shall be no force:

1.		with expiry of 31 December 2015 § 67d;
2.		with expiry of 31 December 2016 § 5 para. 1 Z 9.

(3) Was a person according to § 3 para. 2 lit. f or in accordance with § 5 (1) Z 9 in the version in force on 31 December 2016, whether insured or exempted from compulsory insurance and would § 3 para. 2 lit. f in the version of the Federal Law BGBl. No 162/2015 or the repeal of Section 5 (1) (9) of an existing compulsory insurance or exemption from compulsory insurance, the previous compulsory insurance or exemption from compulsory insurance shall remain in force for as long as the , unless the person concerned wishes the application of the legal situation as amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 162/2015; such a declaration shall be made by 31 March 2017 and shall result in the application of the new legal situation from 1 January 2017 to 1 January 2015. Jänner 2017.

(4) On real estate funds, into which before the 1. January 2016 has been assessed, § 446 will continue to be applied in the version valid on 31 December 2015. "

Part 2 (BMG)

1. § 7 Z 1 lit. e is:

" e)			the attorneys-at-law and the attorneys-at-law, with the exception of shareholders of a limited liability law firm; "

2. § 8 para. 1 Z 3 lit. k is:

" k)			Professional and expert lay judges in the ordinary jurisdiction, in the administrative courts and at the Federal Financial Court, as well as spoons and jurors in the exercise of this activity and in the participation in training courses (information events) for this activity; "

3 § 8 para. 2 lit. e is:

" e)			to persons who, on the basis of the provisions of paragraph 1, Z 3 lit. In accordance with § 4 (1) (1) (1) of the full insurance or § 7 Z 3 lit. a of the partial insurance in the accident insurance. "

4. In § 8 (4) the expression "Programme of the European Communities" by the expression "Programme of the European Union" replaced.

5. The following sentence is added to Article 16 (2a):

"The period of 60 calendar months referred to in paragraph 3 (2) (2) shall not apply."

6. In § 16, the following subsection (2b) is inserted:

" (2b) By way of derogation from paragraph 1, persons who are entitled to a close relative or a close family according to § 123 (7b) of the Federal Republic of Germany may be entitled to care allowance at least in the amount of the level 3 according to § 5 of the Federal Nursing Money Act. Take care of their work force in Germany, self-insure upon application for social protection, unless they are insured in the health insurance and non-eligible relatives of one in the health insurance is a person who is insured. The period of 60 calendar months referred to in paragraph 3 Z 2 shall not apply. "

7. § 23 (6) lit. a shall not be expressed "Recreation and recovery homes," .

8. In § 26 paragraph 1 Z 4 lit. f is the expression "as well as for recipients of rehabilitation money, if the pension or rehabilitation allowance is paid by the Insurance Institution for Railways and Mining," by the expression " , if the pension is paid by the Insurance Institution for Railways and Mining, and for those persons to whom a rehabilitation allowance is granted by the Insurance Institution for Railways and Mining " replaced.

9. In § 26 paragraph 1 Z 4 lit. g is the expression "as well as for recipients of rehabilitation money" by the expression " or for those persons to whom a rehabilitation allowance is granted by the pension insurance institution on the basis of temporary occupational incapacity " replaced.

10. § 28 Z 2 lit. i is:

" i.			which according to § 8 para. 1 Z 3 lit. (c) in the accident insurance, persons who are insured in an accident insurance scheme, who are housed in a facility designed to provide medical rehabilitation or health care, provided that the social security institution of the farmers is lit for them. a to c of this federal law or according to § 13 BSVG is competent to carry out sickness, accident insurance or pension insurance in factual matters, "

11. In § 31 (4) (6), the term " "with the exception of the forms referred to in paragraph 5 (12)" .

12. In § 31 (5) Z 21 the expression "Cure, recovery and recovery homes" by the expression "Kurheime" replaced.

13. In § 31 (5) Z 25, the expression "EC Regulations" by the expression "Regulations of the European Union" replaced.

14. § 31c (3) (3) (3) (3) becomes after the lit. e the following lit. f inserted:

" f)			Recipients of rehabilitation benefits if the claim is not fully or halfway in accordance with § 143a (3) or partial rehabilitation allowance is made in accordance with § 143a (4), "

15. In § 52, para. 2, the parenthesis shall be " (§ 44 para. 6 lit. a) " by the parenthesis expression " (§ 44 para. 6 lit. b) " and the expression "§ 12b (3)" by the expression "Section 12b (4)" replaced.

§ 53b reads:

" § 53b. (1) The employer may receive grants from the accident insurance funds for the partial remuneration of the expenses for the payment of the fee, including any special payments within the meaning of § 3 of the EFZG or comparable Austrian Legislation is to be made to the General Accident Insurance Institution or the Insurance Institution for Railways and Mining and to Accident Insurance for Accident Insurance employees.

(2) Paragraph 1 shall apply in such a way that the subsidies are charged

1.		only those service providers who, on average, do not employ more than 50 employees in their company, the average being determined the year before the beginning of the respective payment of the fee; to take account of periods during which no employees have been temporarily employed;
2.		in the amount of 50% of the corresponding paid remuneration, including any special payments, having regard to the one and a half times the maximum contribution basis (section 108 (3));
3.		in the case of work prevention
a)			by illness from the eleventh day of the payment for payment up to a maximum of six weeks per year of work (calendar year), provided that the incapacity to work on which the payment for payment has been based has lasted for more than ten consecutive days;
b)			after an accident, from the first day of the payment for payment up to a maximum of six weeks per year of work (calendar year), provided that the incapacity to work on which the payment for payment has been based has lasted for more than three consecutive days.

(3) The service provider (s) pursuant to paragraph 2 is in the cases of § 176 (1) (7) (7) (7) lit. a and in accordance with the second sentence in the cases of Section 7 (3) APSG of the Social Accident Insurance funds also the difference between the grant for payment of the payment of the payment (para. 1 and 2 Z 3 lit. (b) and the cost of the payment for payment, including any special payments within the meaning of Section 3 of the EFZG or comparable Austrian legislation for the General Accident Insurance Institution or the Insurance Institution for Remuneration of railway and mining accidents insured employees. This remuneration shall be due to the service provider in cases of incapacity for work pursuant to § 7 para. 3 APSG on the basis of accidents that occurred during an operation in the framework of civil protection and disaster relief.

(4) The Federal Ministry of the Interior has to replace the respective accident insurance institution with the costs of the differential compensation provided for in paragraph 3, which for the cases of § 176 (1) (7) (7) (lit). a and the dismissal from the civil service pursuant to section 7 para. 3 APSG have arisen within the meaning of the second sentence of paragraph 3.

(5) The Federal Ministry of Defence and Sport has to reimburse the respective accident insurance institution the costs of the differential compensation as set out in paragraph 3, which is based on the dismissal from the presence or training service in accordance with § 7 para. 3 APSG in the sense of of the second sentence of paragraph 3.

(6) The Federal Minister of Health, in agreement with the Federal Minister for Science, Research and the Economy, shall fix the grant of the grants and the differential compensation as well as the settlement thereof. "

17. § 71 (2) and the following paragraph 2a is added:

" (2) In order to ensure financial provision, the Insurance Institution for Railways and Mining has a general reserve of 5% up to 25% of the expenses for the accident insurance taking into account the basis of the sum of the Collect the fees as referred to in paragraph 1 in the previous calendar year.

(2a) The decision of the Board of Management on the doping of the general reserve shall require the approval of the control assembly. "

18. § 73a (1) last sentence reads:

"This contribution shall be due at the time when the foreign pension is to be paid out in accordance with the statutory provisions, without prejudice to any individual agreements with the foreign institution on the modalities of the transfer of pensions."

19. The following sentences are added to Section 73a (3):

" The same also applies to related health insurance contributions from previous months up to a total of ten euros. If this amount is exceeded, the health insurance contributions from previous months shall be required by the competent health insurance institution. "

20. In § 74 (6), first sentence, the expression "22 557,19 €" by the expression "23 232,19 €" replaced.

21. § 75a (1) and (2) are read, the previous para. 2 and 3 are given the names "(3)" and "(4)" :

" (1) In a financial year, the total performance expenses of the health insurance institutions for the persons covered by the regulation in accordance with § 9 in the health insurance cover of benefits of the requirement-oriented minimum protection and for their eligible relatives, the contributions paid by the countries to these persons to the sickness insurance scheme, the Federal Government shall provide the difference between the total performance expenditure and the amount of the benefits provided for these persons by the Country contributions.

(2) In the determination of the contributions made in accordance with paragraph 1 above, account shall also be taken of the rates of expenditure incurred (regresse), prescription fees, costing and non-peelable pre-tax aid. "

22. In § 76 (1) Z 3, the expression "§ 16 (2a)" by the expression "§ 16 (2a) and (2b)" replaced.

23. In § 77 (7), first sentence, the expression "§ 16 (2a)" by the expression "§ 16 (2a) and (2b)" replaced.

24. In § 97, para. 3, the parenthesis "(Section 252 (2) (2))" by the parenthesis expression "(Section 252 (2) (3))" replaced.

25. In § 117 Z 4 lit. c is omitted from the parenthesis "(also in a service home)" .

26. § 120 Z 1 reads:

" 1.		in the event of the illness with the onset of the disease, that is an irregular state of mind or mental state which makes the medical treatment necessary; "

27. In § 120a (2), the expression "Community law" by the expression "Union law" replaced.

28. In § § 121 (4) Z 3 lit. c, 122 para. 2 Z 1 lit. (c) and 234 (1) (5) respectively, the expression "Genesungs-, recreational-or" .

29. § 122 (2) Z 3 reads:

" 3.		to persons who, according to § 21a of the AlVG, are not entitled to unemployment benefit or emergency assistance. "

30. In § 123 (4) Z 3, the expression "Programme of the European Communities" by the expression "Programme of the European Union" replaced.

31. § 124 (1) second sentence reads:

"This shall not apply to persons referred to in Article 16 (2), provided that their contributions are calculated by the basis of the contribution basis in accordance with Article 76 (1) Z 2, first half-sentence, as well as for the persons referred to in § 16 (2a) and (2b)."

32. In § 124 (2), first sentence, the expression "in the 12 months preceding the start of the self-insurance period" by the expression "in the 12 months immediately preceding the start of self-insurance" replaced.

33. In § 124 (2) (1) (1), the term " "Genesungs-, recreational-or" .

34. § 135 (1) Z 2 reads:

" 2.		a diagnostic performance of a clinical psychologist or a clinical psychologist as required by medical prescription or psychotherapeutic assignment in accordance with § 29 (1) of the Psychological Law 2013, BGBl. No. 182/2013; "

35. § 138 (1) first sentence reads:

" Compulsory insured persons, as well as from compulsory insurance pursuant to § 122 claimant, but only if the insured person enters the insurance policy within the first three weeks of this entitlement, shall be subject to the insurance case of the Incapacity to work as a result of illness from the fourth day of incapacity to work on entitlement to sickness benefit. "

36. In § 139, the following subsections (2a) and (2b) are inserted in accordance with paragraph 2:

" (2a) persons in an upright service where the maximum duration of their entitlement to a pension has expired, which is a negative decision of the pension insurance institution via a requested invalidity or occupational disability pension , and who are not entitled to rehabilitation money, sickness benefit in the last-related amount from the date of application to the health insurance institution and at the latest until the final conclusion of the procedure before the ordinary Courts, but only as long as the incapacity for work on the basis of illness. If the pension is granted retroactively, this sickness benefit for the same period shall be reimbursed by the pension insurance institutions.

(2b) By virtue of the statutes, persons who have expired the maximum period of their health claim and have not yet received a new claim for medical treatment may be required to stay in hospital for the duration of their stay (hospital as well as for the duration of their stay). In the case of rehabilitation stays in connection procedure), a sickness benefit is granted in the last-paid amount. "

37. In § 143a (2), first sentence, the expression "Insurance" by the expression "compulsory insurance in health insurance" replaced.

38. § 144 (4) reads:

" (4) In the form of nursing care, accommodation in a nursing home for chronically ill patients requiring medical care and special care does not apply (§ 2 para. 1 Z 3 KAKuG), or in a special hospital, which mainly requires the rehabilitation of Insured persons. "

39. In § 154a (3), the term " "307d para. 2 Z 4" by the expression "307d para. 2 Z 2" replaced.

40. § 155 (2) (2) (2) deleted; Z 3 and 4 are given the names "2." and "3." .

41. In § 157, the parenthesis shall be "(§ 120 (1) (3))" by the parenthesis expression "(§ 120 Z 3)" replaced.

42. The title of § 161 reads:

"Nursing in a hospital"

43. In § 161 (1), first sentence, the parenthesis shall be deleted. "(also in a service home)" .

44. In Section 307d (2), Z 1 and 2 are deleted; Z 3 to 5 are given the names "1." to "3." .

45. In § 322 (1), the term " " , recovery and recovery homes " .

46. In the heading to § 322a the parenthesis is deleted "(Entbinderheim)" .

47. In § 322a (3) and (4) first sentence, the expression "Organising and boning care" in each case by the expression "Administration" replaced.

48. In § 343e (3), first sentence, the expression "according to § 153a ensures and" by the expression "according to § 153a are ensured and" replaced.

49. In § 347, the following paragraph 3a is inserted after paragraph 3:

" (3a) In their decisions, the Commissions have to examine whether the main body and the social security institutions comply with the framework conditions in accordance with § 84a (1) (eg Austrian structural plan health) or in accordance with § 342 (1) Z 1 (Regional). structural plans health) and, in turn, the results of these structural plans should be based on their decisions on relevant matters. "

50. In § 349 (2), first sentence, the parenthesis shall be "(§ 20 paragraph 1 Z 8 of the Psychologengesetz)" by the parenthesis expression "(§ 42 Z 1 of the Psychologengesetz 2013)" replaced.

51. In § 363 (1), first sentence, the term " "in triplicate" .

Section 363 (2) first sentence reads as follows:

' The doctor who, in the case of a insured person, establishes a disease which justifies the reasonable suspicion of an occupational disease, has made this statement to the competent institution of the accident insurance within five days a form to be laid down by the Commission. "

53. § 363 (3) reads:

" (3) The institution of the accident insurance shall immediately forward the notification of an occupational accident or occupational disease

1.		to the relevant labour inspectorate if the accident (the occupational disease) concerned the employee of a holding company, the person who was responsible for the accident (the occupational disease) in accordance with the Labour Inspectorate Act 1993, BGBl. No 27/1993, is subject to the scope of the work inspection;
2.		to the responsible agricultural and forestry inspection, if the accident (the occupational disease) concerned the service taker of a holding, the person who was in accordance with the Landarbeitsgesetz 1984, BGBl. No 287/1984, which is subject to the scope of agricultural and forestry inspection.
The institution of the accident insurance shall forward the data in accordance with the provisions of paragraphs 1 and 2 and the notifications received on an automated basis. "

54. In § 363 (4), first sentence, the term " "in triplicate" .

55. The following paragraph 5 is added to § 363:

"(5) The reports referred to in paragraphs 1, 2 and 4 shall be reported on the form of the accident insurance carrier which is currently valid at the time of the notification."

The first sentence of Article 420 (2) reads as follows:

" Insured representatives may be persons who are not excluded from the right to vote in the legislative bodies, on the day of appeal the 18. They shall have their place of residence, place of employment or place of business in the ' Sprengel 'of the insurance institution, provided that they are not servants of local authorities.'

57. In § 420 (3), the term " "in paragraph 2 (2) and (3)" by the expression " in para. 2 lit. b and c " replaced.

58. In § 423 (1) Z 3, the term " "§ 420 para. 2 Z 1 to 3" by the expression " § 420 para. 2 lit. a to c " replaced.

59. In § 441d (2) introduction, the expression is deleted " , 32d para. 2 " .

60. In § 441e para. 2 the term " "on the basis of the monitoring according to § 32b" .

61. § 447 (3) is repealed.

62. § 472 para. 2 Z 2 is repealed.

63. In § 472 (2), the point at the end of the Z 4 is replaced by a stroke point and the following Z 5 is added:

" 5.		the insured persons referred to in paragraph 1 (1), with the exception of those persons who receive a pension;
a)			Entitlement to sickness benefit according to § § 138 to 143,
b)			Entitlement to rehabilitation allowance according to § 143a and
c)			Entitlement to weekly allowance according to § § 162 to 168
		"

64. In § 680 (3) the expression "§ § 53b (5) to (7)" by the expression "§ 53b (3) to (5)" replaced.

65. In § 690 (3) the expression "§ § 51 (1) Z 1, 51b (1), 51e and 57a" by the expression § § 51 (1) (1) and (3) (3) Z 1, 51b (1), (51e) and (57a) " replaced.

66. In § 690 (4) the expression "Z 25" by the expression "Z 26" replaced.

67. In accordance with § 694, the following § 695 shall be added together with the heading:

" Final determination on Art. 1 Part 2 of the Federal Law BGBl. I N ° 162/2015 (85. Novelle)

§ 695. (1) The version of the Federal Law BGBl. I No 162/2015 in force:

1.		with 1. Jänner 2016 § § 7 Z 1 lit. e, 8 para. 1 Z 3 lit. k, 8 para. 2 lit. (e) and (4), 16 (2a) and (2b), 23 (6) (a), 26 (1) (4) (lit). f and g, 31 (4) Z 6, 31 (5) Z 21, 31 (5) Z 25, 31c (3) Z 3 lit. f, 52 (2), 53b, 73a (1) and (3), 74 (6), first sentence, 75a (1) to (4), 76 (1) (3), 77 (7), 117 (Z) 4 lit. c, 120 Z 1, 120a (2), 121 (4) (c) 3 lit. c, 122 (2) 1 and 2, 135 (1) Z 2, 138 (1), 139 (2a) and (2b), 143a (2), 144 (4), 154a (3), 155 (2) (2) (2) to (4), 157, 161 (1), (1), (1), (2), (1), (2), (2), (2), (2), (2), (2), (2), (2), (322), (1), (2), (2), (2), (2 322a, title and para. 3 and 4, 343e (3), 347 (3a), 349 (2), 363, 420 (2) and (3), 423 (1) (3), 441d (2), introduction, 441e (2), 472 (2), (4) and (5), 680 (3) and (690). (3) and (4);
2.		Retroactive with 1. Jänner 2011 § 28 Z 2 lit. i;
3.		Retroactive effect with 1 June 2012 § 97 para. 3;
4.		Retroactive with 1. Jänner 2015 § 71 (2) and (2a).

(2) § § 447 (3) and 472 (2) (2) (2) (2) shall expire on 31 December 2015.

(3) For persons who have been awarded a rehabilitation allowance until 31 December 2015, for whose calculation only an activity has been taken into account, which has only one partial insurance in the accident insurance, the amount shall be: of the rehabilitation money retroactively with recognition of its own status, if the rehabilitation allowance already granted is lower than that due to the calculation according to § 143a (2) in the version of the Federal Law BGBl. I n ° 162/2015 would be the case. "

Article 2

Amendment of the Industrial Social Insurance Act (44. Novelle to GSVG)

The Industrial Social Security Act-GSVG, BGBl. No 560/1978, as last amended by the Federal Law BGBl. I No 118/2015, shall be amended as follows:

Part 1 (BMASK)

1. In § 1c, the following shall be added at the end of the Z 1 and the word "and" at the end of the Z 2, respectively, replaced by a stroke point.

(2) In § 1c, the point at the end of Z 3 is replaced by a stroke, and the following Z 4 and 5 are added:

" 4.		Directive 2010 /41/EU on the application of the principle of equal treatment between men and women engaged in an activity in a self-employed capacity and repealing Directive 86 /613/EEC, OJ L 327, 30.4.2010, p. No. OJ L 180, 15.07.2010 p. 1;
5.		the other Directives referred to in Article 3b of the ASVG, provided that they are also applicable to the scope of this Federal Law. "

3. § 4 (1) Z 5 reads:

" 5.		Persons with regard to their self-employment within the meaning of § 2 (1) (4) (4), whose income (§ 25) from all activities subject to compulsory insurance under this Federal Act in the calendar year the twelve-times the amount according to § 25 Paragraph 4 shall not apply to persons who have made a declaration in accordance with Article 2 (1) (4) (4), second sentence; "

4. In § 6 para. 4 Z 1 the expression "in which the contribution basis exceeds the limits of section 25 (4) Z 2" by the expression "in which the income exceeds the limits of section 25 (4)" replaced.

5. In § 6 (4), the point at the end of the Z 3 is replaced by a stroke point and the following Z 4 is added:

" 4.		after termination of the compulsory insurance pursuant to § 7 (4) (5) (5) at the earliest with the first day after the end of the period in which the insolvency file is granted access to the insolvency case in accordance with section 256 of the Insolvency Code. "

6. In § 6 (5), after the word "Insurance carrier" the expression " , but at the earliest with the first day after the expiry of the period in which the insolvency file in the insolvency file is granted access to the relevant insolvency case in accordance with § 256 of the Insolvency Code " inserted.

7. In § 7 (4), the point at the end of the Z 4 is replaced by a line-point and the following Z 5 is added:

" 5.		in which insolvency proceedings concerning the assets of the insured person have not been officially opened or cancelled due to a lack of cost coverage. This also applies analogously to insolvencies abroad. "

8. In § 7 (5), the point at the end of the Z 2 is replaced by a line-point and the following Z 3 is added:

" 3.		with the last of the calendar month in which insolvency proceedings relating to the assets of the insured person have not been opened or cancelled in a legally binding manner due to the lack of cost coverage. This also applies analogously to insolvencies abroad. "

9. § 25 para. 2 Z 1 is repealed.

10. In § 25 (2) Z 3, the expression "§ 4 (1) (5) and (6)" by the expression "§ 4 (1) Z 5" replaced.

11. § 25 (4a) is repealed.

12. In Section 25a, Section 1, Z 1, in the version of the Federal Law BGBl. I No 118/2015 will be the expression "§ 25 (4a)" by the expression "§ 359 (3a)" replaced.

Section 25a (4) reads:

" (4) For the first two calendar years of compulsory insurance in the health insurance according to § 2 (1) (1) (1) to (3), the amount pursuant to section 25 (4) shall be deemed to be the provisional and final contribution basis (new access basis in health insurance) if: within the last 120 calendar months prior to the commencement of this compulsory insurance, no such in the pension and/or health insurance pursuant to this Federal Act. Section 25 (6) shall not apply. "

14. In § 25a, paragraph 5, third sentence, in the version of the Federal Law BGBl. I N ° 2/2015 is the expression "pursuant to § 25 (4) and (4a)" by the expression "in accordance with § § 25 (4) and 359 (3a)" replaced.

15. In § 33 (7) the term " " 3 " .

16. § 35 (1) last sentence reads:

"As long as not all contributions are paid, payments will be credited in part and on the contribution debt for the oldest contribution period."

17. In § 35 (2a) in the version of the Federal Law BGBl. I n ° 79/2015 is the expression "of the calendar year" by the expression "calendar quarter" replaced.

18. § 35 (4a) third sentence reads:

" If, in the case of the joint advance for the months of contributions of a calendar quarter as defined in paragraph 2, there is a balance in the contribution account of the insured person, any arrears or the amount of contributions due in that calendar year shall be due, respectively, to the insured person's contribution. shall be used to offset amounts to be deducted from the balance. "

19. In § 40 (2), second sentence, after the word "Payment facilitation" the expression "as well as in the cases of § 35c until the final termination of the abandonation procedure" inserted.

20. In § 115 (1) the following Z 2a shall be inserted after Z 2:

" 2a.		Periods of compulsory insurance in the pension insurance pursuant to § 3 (3), for which the federal government, the Federal Ministry of Land Defence and Sport or a public fund has to pay contributions; "

21. In § 133 (6), after the expression "Contribution months of compulsory insurance" the expression "due to gainful employment" inserted.

22. In § 145, the following subsection (5b) is inserted:

" (5b) If the sum of the contribution bases in accordance with § 44 (1) Z 10 ASVG is higher than that at the same time by the widow/widower or the deceased insured person within the last two (four) calendar years before the date of death of the Insured person-related income in accordance with paragraph 5, for the calculation of the basis of calculation as referred to in paragraph 3 or in accordance with paragraph 4 of the amount shown in the period referred to as the sum of the contribution bases, shall be replaced by the same amount as the sum of the contribution Income as referred to in paragraph 5. "

23. In § 195 (3), the expression "and the land of Lower Austria" by the expression " , in St. Pölten for the Land of Lower Austria " replaced.

24. § 218 together with the title is:

" Assets

§ 218. (1) The assets of the insurance carrier available for the installation shall be applied in principle to the interest of interest. Investment security and liquidity take precedence over the achievement of an appropriate income. Without prejudice to paragraph 3 and section 219, the funds may only be invested in the sense of investment security:

1.		in interest-bearing bonds (interest-bearing securities), which are denominated in euro by Member States (or whose substates, federal states, provinces) have been issued to the EEA, whose creditworthiness is deemed to be in doubt, or
2.		interest-bearing bonds issued in euro by credit institutions whose creditworthiness is deemed to exist without doubt and which have their registered office in a Member State of the EEA, or
3.		in euro-denominated deposits with credit institutions whose creditworthiness is deemed to exist without doubt and which have their registered office in a Member State of the EEA, or
4.		interest-bearing bonds (emissions), the creditworthiness of which is deemed to exist without doubt and issued by issuers established in a Member State of the EEA, or
5.		in corporate bonds issued by issuers whose creditworthiness is deemed to be in doubt and which have their registered office in a Member State of the EEA, or
6.		in funds within the meaning of the Investment Fund Act 2011, BGBl. I No 77/2011, which meet the criteria of Z 1 to 5.
The credit rating may be assessed by using minimum ratings of the credit rating agencies recognised by the market. Investments in subordinated debt securities (subordinated securities) are not permitted.

(2) The use of derivative instruments within the meaning of the types of derivative transactions referred to in Annex II, paragraph 1, lit. a to d of Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 646/2012, OJ L 136, 31.5.2013, p. No. 1, as last amended by the Delegated Regulation (EU) 2015/1556 OJ L 176 of 27.06.2013, p. No. 9, shall be admissible if it is shown to serve as a safeguard for existing positions as referred to in paragraph 1.

(3) The decisions of the administrative bodies relating to assets which are not mentioned in paragraphs 1 and 2 shall be subject to approval by the Federal Minister of Health in agreement with the Federal Minister for Labour, Social Affairs and Consumer Protection and the Federal Minister of Finance. The criteria for the approval of the intended asset assessment are, in any case, asset security, liquidity and yield adequacy. Such decisions may include tangible assets in a single case as well as common group characteristics and are likely to be pre-set asset levels.

(4) The insurance institution shall ensure that the apportionment is carried out by persons who are qualified for this purpose and who can provide evidence of appropriate professional experience. A risk management is to be carried out for each asset situation. An appropriate functional separation between the assessment and the risk management is to be ensured. "

25. § 357 reads:

" § 357. (1) The version of the Federal Law BGBl. I No 79/2015 in force:

1.		with 1. Jänner 2016 § 35 (2a), (5b) and (6);
2.		with 1. Jänner 2017 § 35 para. 5.

(2) § 132 (5) in the version of the Federal Law BGBl. I No 79/2015 shall enter into force at the same time as the provisions referred to in § 689 (1a) of the ASVG. "

26. In accordance with § 361, the following § 362 shall be added together with the heading:

" Final provisions on Art. 2 Part 1 of the Federal Law BGBl. I N ° 162/2015 (44. Novelle)

§ 362. (1) The version of the Federal Law BGBl. I No 162/2015 in force:

1.		with 1. § § 1c, 4 para. 1 Z 5, 6 para. 4 and 5, 7 para. 4 Z 4 and 5 as well as subsection 5 Z 2 and 3, 25 para. 2 Z 3, 25a para. 1 Z 1 as well as para. 4 and 5, 33 para. 7, 35 para. 1, 2a and 4a, 40 para. 2, 115 para. 1 Z 2a, 133 para. 6, 145 para. 5b, 218 with headline and 357;
2.		with 1. Jänner 2017 § 195 para. 3.

(2) There shall be no force:

1.		at the end of 31 December 2015 § 25 (2) (1) (1);
2.		with the expiry of 14 August 2015 § 25 para. 4a.

(3) On real estate funds, into which before the 1. January 2016 has been assessed, § 218 will continue to be applied in the version in force on 31 December 2015. "

Part 2 (BMG)

1. In § § 2 (1) Z 3, 4 (3) Z 2 and 8 (1) lit. a is omitted in each case "Genesungs-, recreational-or" .

2. § 2 para. 1 Z 3 shall be taken after the word "Managing Director" the expression "the partial insurance in the accident insurance or" inserted.

3. § 14a (3), (4) and (5) respectively, the term " "and as long as" .

4. § 14c para. 2 Z 1 second half-sentence is deleted.

Section 14c (2) Z 2 reads as follows:

" 2.		in the case of section 14a (1) (2), (2) and (5) with the last of the calendar month in which the pension (s) and/or pension (s) are the age, disability or death service is omitted; "

6. § 14d para. 2 reads:

" (2) The compulsory insurance ends

1.		in the case of section 14b (1) (1) (2) and (2), the last of the calendar month in which the gainful employment of compulsory insurance is abandoned;
2.		in the case of section 14b (1) (2) and (3), the last of the calendar month in which the pension (s) and/or the pension (s) are the age, occupational disability or death service is omitted;
3.		in the case of Section 14b (1) (3), the last of the calendar month in which the performance of the compulsory insurance in the sickness insurance scheme is omitted. "

7. In § 15 paragraph 2 lit. a shall not be expressed "Recreation and recovery homes," .

(7a) § 29a (1) last sentence reads:

"This contribution shall be due at the time when the foreign pension is to be paid out in accordance with the statutory provisions, without prejudice to any individual agreements with the foreign institution on the modalities of the transfer of pensions."

7b. The following sentences are added to section 29a (3):

" The same also applies to related health insurance contributions from previous months up to a total of ten euros. If this amount is exceeded, then the health insurance contributions from the previous months shall be required by the competent health insurance institution. "

8. In § 64 (2), the parenthesis shall be "(§ 128 para. 2 Z 2)" by the parenthesis expression "(§ 128 (2) (3))" replaced.

9. In § 79 (1) Z 3a, the parenthesis shall be "(§ § 102, 102a and 102d)" by the parenthesis expression "(§ § 102 and 102a)" replaced.

10. In § 79 (1) Z 4, the parenthesis shall be "(§ 94)" by the parenthesis expression "(§ § 94 and 94a)" replaced.

11. In § 80a (2), the expression "Community law" by the expression "Union law" replaced.

Article 82 (1) reads as follows:

" (1) The eligibility of the mandatory and further insured persons (§ 2, § 3 (1) and (2), § 8 and § 14b) and the self-insured (§ 14a) for themselves as well as for their co-insured members of the family (§ 10) and for their relatives (§ 83) on Compulsory health insurance benefits shall be provided in so far as nothing else is determined on the basis of § 58, with the start of the insurance. "

13. In § 82 (3), the parenthesis shall be "(§ 2, § 3 (1) and (2) and § 8)" by the parenthesis expression "(§ 2, § 3 para. 1 and 2, § 8, § 14a and § 14b)" replaced.

14. In § 82 (5), first sentence, the parenthesis shall be "(§ § 2 and 3 (1) and (2))" by the parenthesis expression "(§ 2, § 3 (1) and (2) and § 14b)" replaced.

15. In § 83 (4) (3), the expression "Programme of the European Communities" by the expression "Programme of the European Union" replaced.

16. In the last sentence of § 86 (3), the expression "last sentence" by the expression "penultimate sentence" replaced.

17. § 86 (5) lit. a is after the expression "for benefits in accordance with" the expression "§ 94a and" inserted.

18. § 86 (5) lit. d is:

" (d)			for the granting of benefits on the occasion of an organ donation in accordance with § 80a; "

19. § 86 (6) lit. d is the expression "§ 93 (2)" by the expression "§ 93 (2) or (2a)" replaced.

19a. § 91 (1) Z 2 reads:

" 2.		a diagnostic performance of a clinical psychologist or a clinical psychologist as required by medical prescription or psychotherapeutic assignment in accordance with § 29 (1) of the Psychological Law 2013, BGBl. I No 182/2013; "

Article 95 (2) reads as follows:

" (2) In the form of nursing care, accommodation in a nursing home for chronically ill patients requiring medical care and special care does not apply (§ 2 para. 1 Z 3 KAKuG), or in a special hospital, which mainly requires the rehabilitation of Insured persons. "

21. In § 99a (3), the expression "169 (2) Z 4" by the expression "169 para. 2 Z 2" replaced.

22. § 100 (2) (2) (2) deleted; Z 3 to 5 receive the names "2." to "4." .

23. In § 102 (4), the parenthesis shall be deleted. "(also in a service home)" .

(24) In § 169 (2), Z 1 and 2 are deleted; Z 3 to 5 are given the names "1." to "3." .

25. In the heading to § 182a the parenthesis is deleted "(Entbinderheim)" .

26. In § 230, the following paragraph 1a is inserted after the first paragraph of paragraph 1:

" (1a) In order to support the training of gymnastics physicians in accordance with § § 12 and 12a of the Medical Act 1988, the insurance institution is entitled to enter into temporary training conditions within the framework of a service relationship. These service conditions shall not be taken into account in the service post plan. "

27. According to § 362, the following § 363, together with the title, is added:

" Final provision on Art. 2 Part 2 of the Federal Law BGBl. I N ° 162/2015 (44. Novelle)

§ 363. It is the version of the Federal Law BGBl. I No 162/2015 in force:

1.		with 1. § 2 (1) Z 3, 4 (3) Z 2, 8 (1) (a), 14a (3) to (5), 14c (2) (2) (2) (a), 29a (1) and (3), 79 (1) (3a) and (4), 80a (2), 82 (1), (3) and (5), 83 (4), (3) and (3) (3) (5) (lit). a and d and paragraph 6 lit. d, 91 para. 1 Z 2, 95 para. 2, 99a para. 3, 100 para. 2 Z 2 to 5, 102 para. 4, 169 para. 2 Z 1 to 5 and 182a heading;
2.		Retroactive effect with 1 June 2012 § 64 para. 2;
3.		Retroactive with 1. Jänner 2015 § 230 para. 1a. "

Article 3

Amendment of the Farmers ' Social Security Act (44). Novelle to the BSVG)

The Farmers-Social Security Act-BSVG, BGBl. N ° 559/1978, as last amended by the Federal Law BGBl. I No 118/2015, shall be amended as follows:

Part 1 (BMASK)

1. In § 1c, the following shall be added at the end of the Z 1 and the word "and" at the end of the Z 2, respectively, replaced by a stroke point.

(2) In § 1c, the point at the end of Z 3 is replaced by a stroke, and the following Z 4 and 5 are added:

" 4.		Directive 2010 /41/EU on the application of the principle of equal treatment between men and women engaged in an activity in a self-employed capacity and repealing Directive 86 /613/EEC, OJ L 327, 30.4.2010, p. No. OJ L 180, 15.07.2010 p. 1;
5.		the other Directives referred to in Article 3b of the ASVG, provided that they are also applicable to the scope of this Federal Law. "

3. In § 2 para. 2 penultimate sentence, the expression "§ 23 (3) and (5)" by the expression "§ 23 (3), 3a and 5" replaced.

4. The following sentence shall be added to Article 20 (5):

"The entitlement of the insurance carrier also extends to those cases in which a unit value of the country (forst) of economic assets after the BewG 1955 is not established for partial areas of a country (forestry) economic establishment."

(5) In § 23 (3), the introduction shall be made after the word "Cases" the expression "taking into account § 23c" inserted.

Article 23 (3a) shall be replaced by the name "(3b)" .

(7) The following paragraph 3a is inserted before Article 23 (3b):

" (3a) If the insurance institution (part) becomes aware of land (part) of a country (forestry) in the context of the data transfer in accordance with § 217 (2c), then in the event of a breach of the reporting obligation or disclosure obligation, the presumption shall be that these shall be from the first of the calendar month in which the application was made at the "Agrarmarkt Austria", on its own account and risk. In this case, the insurance institution shall be entitled to the proportional earnings value of the (part) areas under the conditions laid down in Article 20 (5), applying the own per hectare rate of the operating person (eligible) for the formation of the Calculate the insurance value. This presumption shall apply until the first of the calendar month in which the eligible person proves that the land is farmed on the account and risk of another person. "

8. In § 23 (4), first half-sentence, after the expression " 2 " the expression "-where appropriate by application of § 20 (5)-" inserted.

9. § 23 (5), second sentence, this provision is added as the last sentence.

10. According to § 23b, the following § 23c and heading is inserted:

" Consideration of inflow and drop-off from the unit value

§ 23c. (1) In the case of the formation of the insurance value in accordance with § 23 (2) and (3), surcharges for public funds according to § 35 BewG 1955, increases and surcharges according to § 40 BewG 1955 as well as surcharges according to § 48 Abs. 4 Z 3 BewG 1955 are assessed in a unit value notification.

1.		to take account of the person/persons for which the unit value certificate has been issued and shall not be transferred when the assessed areas are levied;
2.		in the case of legal successor to the legal successor, when the ownership of a country (forestry) is transferred to its entirety (Section 191 (4) of the BAO);
3.		not to be taken into account if no country (forestry) is farmed on its own account and risk;
4.		shall not be taken into account if, at the time of the operational task or a substantial reduction in operation, the insurance limit according to § 2 para. 2 or § 3 (2) of this Federal Act or the relevant for a claim to an age-related pension According to Article 4 (6) (2) of the APG, the limit would be reached or exceeded solely on the basis of the offsetting of such surcharges.

(2) By way of derogation from paragraph 1 Z 1, surcharges based on a specific area pursuant to § 40 BewG 1955 (in particular surcharges for special and fruit crops in the form of permanent crops pursuant to § 32 (4) in conjunction with § 40 BewG 1955) shall be applicable for the duration of the Lease (proportionally) to be taken into account at the tenant's tenants.

(3) In the event of the conditions set out in paragraph 1 (4) above, the consideration of the surcharges shall be taken into account from the date of the operational task or the substantial reduction in the operating time until the entry into force of a unit value modestly with a financial-legal date after the operational task or substantial reduction in operating conditions, if no application is submitted to the "Agrarmarkt-Austria" or to the "Agrarmarkt-Austria" or to the essential operating reduction from the date of the operational task or the substantial reduction of the operating costs. No management according to § 40 BewG 1955 or § 48 Abs. 4 Z 3 BewG 1955, which deviates from the regular conditions. The person responsible for the management has to report this change of change of property (operational task or substantial reduction in operating costs) to the insurance institution.

(4) By way of derogation from Section 1 (4), surcharges in accordance with § 40 BewG 1955 (in particular surcharges for permanent crops such as special and fruit crops pursuant to § 32 (4) in conjunction with § 40 BewG 1955) must be taken into consideration in a concrete area.

(5) If, in the context of the data transfer pursuant to section 217 (2c), an application for the "Agrarmarkt-Austria" is established or if the notice pursuant to Article 217 (2) (2) (c) contains 6 surcharges, these surcharges shall be different from paragraph 1 (1) (4) of the German Act on the Exemption of Data. Retroactive (from the time of the removal). "

11. In § 106 (1) the following Z 2a is inserted after Z 2:

" 2a.		Periods of compulsory insurance in the pension insurance according to § 4a, for which the federal government, the Federal Ministry of Land Defense and Sport or a public fund has to pay contributions; "

12. In § 124 (4), after the expression "Contribution months of compulsory insurance" the expression "due to gainful employment" inserted.

13. § 206 with headline reads:

" Assets

§ 206. (1) The assets of the insurance carrier available for the installation shall be applied in principle to the interest of interest. Investment security and liquidity take precedence over the achievement of an appropriate income. Without prejudice to the provisions of section 3 and section 207, the funds may only be invested in the sense of investment protection:

1.		in interest-bearing bonds (interest-bearing securities), which are denominated in euro by Member States (or whose substates, federal states, provinces) have been issued to the EEA, whose creditworthiness is deemed to be in doubt, or
2.		interest-bearing bonds issued in euro by credit institutions whose creditworthiness is deemed to exist without doubt and which have their registered office in a Member State of the EEA, or
3.		in euro-denominated deposits with credit institutions whose creditworthiness is deemed to exist without doubt and which have their registered office in a Member State of the EEA, or
4.		interest-bearing bonds (emissions), the creditworthiness of which is deemed to exist without doubt and issued by issuers established in a Member State of the EEA, or
5.		in corporate bonds issued by issuers whose creditworthiness is deemed to be in doubt and which have their registered office in a Member State of the EEA, or
6.		in funds within the meaning of the Investment Fund Act 2011, BGBl. I No 77/2011, which meet the criteria of Z 1 to 5.
The credit rating may be assessed by using minimum ratings of the credit rating agencies recognised by the market. Investments in subordinated debt securities (subordinated securities) are not permitted.

(2) The use of derivative instruments within the meaning of the types of derivative transactions referred to in Annex II, paragraph 1, lit. a to d of Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 646/2012, OJ L 136, 31.5.2013, p. No. OJ L 176 of 27.06.2013 S 1, as last amended by the delegated Regulation (EU) 2015/1556, OJ L 176, 15.7.2001, p. No. 9, shall be admissible if it is shown to serve as a safeguard for existing positions as referred to in paragraph 1.

(3) The decisions of the administrative bodies relating to assets which are not mentioned in paragraphs 1 and 2 shall be subject to approval by the Federal Minister of Health in agreement with the Federal Minister for Labour, Social Affairs and Consumer Protection and the Federal Minister of Finance. The criteria for the approval of the intended asset assessment are, in any case, asset security, liquidity and yield adequacy. Such decisions may include tangible assets in a single case as well as common group characteristics and are likely to be pre-set asset levels.

(4) The insurance institution shall ensure that the apportionment is carried out by persons who are qualified for this purpose and who can provide evidence of appropriate professional experience. A risk management is to be carried out for each asset situation. An appropriate functional separation between the assessment and the risk management is to be ensured. "

14. In § 217 (2) introduction, the expression "the following data" by the expression "the data required for the enforcement of this federal law" replaced.

15. In § 217 (2), the following Z 1a to 1c shall be inserted after Z 1:

" 1a.		land numbers, deposit numbers, catastral community numbers and basic numbers of the areas assessed in the economic unit;
1b.		Extent of the economic unit, broken down by subspecies (§ 29 BewG 1955) of the country (forestry) of economic assets as well as any uses of agricultural assets (§ 39 para. 2 Z 1 BewG 1955),
1c.		in the case of surcharges pursuant to § 40 BewG 1955, the extent of the areas affected in the communication, "

16. In § 217 (2) (2) (2), after the word "Address" the expression " , Insurance number " inserted.

17. In § 217 (2), the following Z 3a to 3c shall be inserted after Z 3:

" 3a.		Extent and allocation of surcharges pursuant to § 35 BewG 1955,
3b.		Extent and nature of the surcharges or surcharges pursuant to § 40 BewG 1955 and the surcharges pursuant to § 48 sec. 4 Z 3 BewG 1955,
3c.		Basis for calculation of the surcharges for permanent crops (special and orchard cultures according to § 32 para. 4 in conjunction with § 40 BewG 1955), "

18. In § 337 (1) the word "exceed" by the expression "reach or exceed" replaced.

19. The following sentences are added to § 337 (1):

" The same applies to persons who, as of December 31, 2016, refer to a Corridor pension, a heavy-duty job or an early retirement pension pursuant to this or another federal law, with regard to the limit applicable to such pensions (§ 4 6 (6) (2) APG). In this connection, only the facts in which the increase entered after 31 December 2016 reaches or exceeds a yield value of at least 100 euros shall be regarded as an increase in the area. "

20. The following sentence shall be added to section 337 (2):

"In this connection, only the facts in which the reduction entered into after 31 December 2016 reaches or exceeds a yield value of at least 100 euros shall be considered as a reduction in the area."

21. lm § 338 para. 1 becomes the word "exceed" by the expression "reach or exceed" replaced.

22. The following sentence shall be added to Section 338 (1):

"In this case, only the facts in which the increase entered after 31 December 2016 reaches or exceeds a yield value of at least 100 euros shall be regarded as an increase in the area."

23. The following sentence shall be added to section 338 (2):

"In this connection, only the facts in which the reduction entered into after 31 December 2016 reaches or exceeds a yield value of at least 100 euros shall be considered as a reduction in the area."

§ 349 reads:

" § 349. § § 23 (10) and 123 (5) in the version of the Federal Law BGBl (Federal Law Gazette). I No 79/2015 shall enter into force at the same time as the provisions referred to in § 689 (1a) of the ASVG. "

25. According to § 353, the following § 354 and heading is added:

" Final provisions on Art. 3 Part 1 of the Federal Law BGBI. I N ° 162/2015 (44. Novelle)

§ 354. (1) The version of the Federal Law BGBl. I No 162/2015 in force:

1.		with 1. § § 1c, 2 (2), 20 (5), 23 (3a), 3b, 4 and 5, 106 (1) (2a), 124 (4), (206) and the title, 217 (2) and (349);
2.		with 1. January 2017, paragraph 2, as well as § § 23 para. 3, 23c with headline, 337 and 338.

(2) An operational task or a substantial reduction in operating costs within the meaning of Section 23c (1) (1) (4) shall be carried out before the 1. January 2017, without the omission of surcharges for public funds according to § 35 BewG 1955 resp. of surcharges pursuant to § 40 BewG 1955 or in the case of surcharges pursuant to § 48 paragraph 4 Z 3 BewG 1955 in a unit value declaration, the calculation of these surcharges, except for land-related surcharges for permanent crops (special and fruit crops pursuant to § 32 para. 4 in German), has been taken into consideration in the Connection with § 40 BewG 1955)-in the case of the formation of the insurance value in accordance with § 23 (2) and (3) and in the case of the determination of the entitlement from the compensation allowance pursuant to § 140 (5), (7), (9) and (10) from 1. Jänner 2017 shall not be required if this situation is reported by the operating person.

(3) On real estate funds, into which before the 1. As of January 2016, § 206 shall continue to be applied in the version in force on 31 December 2015. "

Part 2 (BMG)

1. § 8 para. 1 lit. a shall not be expressed "Genesungs-, recreational-or" .

2. In § 13 paragraph 2 lit. a shall not be expressed "Recreation and recovery homes," .

2a. § 26a (1) last sentence reads:

"This contribution shall be due at the time when the foreign pension is to be paid out in accordance with the statutory provisions, without prejudice to any individual agreements with the foreign institution on the modalities of the transfer of pensions."

2b. The following sentences are added to Article 26a (3):

" The same also applies to related health insurance contributions from previous months up to a total of ten euros. If this amount is exceeded, then the health insurance contributions from the previous months shall be required by the competent health insurance institution. "

3. In § 60 (3), the parenthesis shall be "(§ 119 para. 2 Z 2)" by the parenthesis expression "(§ 119 (2) (3))" replaced.

4. In § 76a (2), the expression "Community law" by the expression "Union law" replaced.

5. In § 78 (4) (3), the expression "Programme of the European Communities" by the expression "Programme of the European Union" replaced.

5a. § 85 (1) Z 2 reads:

" 2.		a diagnostic performance of a clinical psychologist or a clinical psychologist as required by medical prescription or psychotherapeutic assignment in accordance with § 29 (1) of the Psychological Law 2013, BGBl. I No 182/2013; "

6. § 89 (4) reads:

" (4) In the form of nursing care, accommodation in a nursing home for chronically ill patients requiring medical care and special care does not apply (§ 2 para. 1 Z 4 KAKuG), or in a special hospital, which mainly requires the rehabilitation of Insured persons. "

7. In § 97 (7) the parenthesis shall be deleted. "(also in a service home)" .

8. § 100 (2) (2) Z 2 is deleted; Z 3 to 5 receive the names "2" to "4" .

9. In § 148a Z 2 lit. b becomes the clip expression "(§ § 149o to 149s)" by the parenthesis expression "(§ § 149o to 149t)" replaced.

10. § 161 (2) (1) and (2); the names of Z 3 to 5 shall be given "1." to "3." .

11. In the heading to § 170a the parenthesis is deleted "(Entbinderheim)" .

(12) In § 218, the following paragraph 1 is inserted after paragraph 1:

" (1a) In order to support the training of gymnastics physicians in accordance with § § 12 and 12a of the Medical Act 1988, the insurance institution is entitled to enter into temporary training conditions within the framework of a service relationship. These service conditions shall not be taken into account in the service post plan. "

13. In accordance with § 354, the following § 355 shall be added together with the heading:

" Final provision on Art. 3 Part 2 of the Federal Law BGBl. I N ° 162/2015 (44. Novelle)

§ 355. It is the version of the Federal Law BGBl. I No 162/2015 in force:

1.		with 1. § 8 para. 1 lit. a, 13 para. 2 lit. a, 26a para. 1 and 3, 76a para. 2, 78 para. 4 Z 3, 85 para. 1 Z 2, 89 para. 4, 97 para. 7, 100 para. 2 Z 2 to 5, 148a Z 2 lit. b, 161 para. 2 Z 1 to 5 and 170a heading;
2.		Retroactive effect with 1 June 2012 § 60 para. 3;
3.		Retroactive with 1. Jänner 2015 § 218 para. 1a. "

Article 4

Amendment of the Official Health and Accident Insurance Act (42. Novelle to B-KUVG)

The Civil And Accident Insurance Act-B-KUVG, BGBl. No 200/1967, as last amended by the Federal Law BGBl. I No 118/2015, shall be amended as follows:

Part 1 (BMASK)

1. In § 7 (2) (2) (2), the expression "an early carf holiday for fathers" by the expression "an Early Karting Holiday" replaced.

2. § 152 together with the headline is:

" Assets

§ 152. (1) The assets of the insurance carrier available for the installation shall be applied in principle to the interest of interest. Investment security and liquidity take precedence over the achievement of an appropriate income. Without prejudice to the provisions of section 3 and section 153, the funds may only be invested in the sense of the investment security:

1.		in interest-bearing bonds (interest-bearing securities), which are denominated in euro by Member States (or whose substates, federal states, provinces) have been issued to the EEA, whose creditworthiness is deemed to be in doubt, or
2.		interest-bearing bonds issued in euro by credit institutions whose creditworthiness is deemed to exist without doubt and which have their registered office in a Member State of the EEA, or
3.		in euro-denominated deposits with credit institutions whose creditworthiness is deemed to exist without doubt and which have their registered office in a Member State of the EEA, or
4.		interest-bearing bonds (emissions), the creditworthiness of which is deemed to exist without doubt and issued by issuers established in a Member State of the EEA, or
5.		in corporate bonds issued by issuers whose creditworthiness is deemed to be in doubt and which have their registered office in a Member State of the EEA, or
6.		in funds within the meaning of the Investment Fund Act 2011, BGBl. I No 77/2011, which meet the criteria of Z 1 to 5.
The credit rating may be assessed by using minimum ratings of the credit rating agencies recognised by the market. Investments in subordinated debt securities (subordinated securities) are not permitted.

(2) The use of derivative instruments within the meaning of the types of derivative transactions referred to in Annex II, paragraph 1, lit. a to d of Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 646/2012, OJ L 136, 31.5.2013, p. No. 1, as last amended by the Delegated Regulation (EU) 2015/1556 OJ L 176 of 27.06.2013, p. No. 9, shall be admissible if it is shown to serve as a safeguard for existing positions as referred to in paragraph 1.

(3) Decisions taken by the administrative bodies relating to assets which are not mentioned in paragraphs 1 and 2 shall be subject to approval by the Federal Minister for Health; these are matters which are also included in the The Federal Minister of Health and Consumer Protection (Federal Minister for Health), in agreement with the Federal Minister for Labour, Social Affairs, and Social Affairs, will require such decisions to be taken by the Federal Minister for Labour, Social Affairs and Consumer Protection. Consumer protection. In each case, the agreement with the Federal Minister for Finance shall be established. The criteria for the approval of the intended asset assessment are, in any case, asset security, liquidity and yield adequacy. Such decisions may include tangible assets in a single case as well as common group characteristics and are likely to be pre-set asset levels.

(4) The insurance institution shall ensure that the apportionment is carried out by persons who are qualified for this purpose and who can provide evidence of appropriate professional experience. A risk management is to be carried out for each asset situation. An appropriate functional separation between the assessment and the risk management is to be ensured. "

3. § 241 reads:

" § 241. (1) § § 12 including heading and 15a (1) in the version of the Federal Law BGBl. I No 79/2015 will be 1. Jänner 2018 in force.

(2) § § 2 (1) Z 5, 8 (4) and 19 (8) in the version of the Federal Law BGBl. I No 79/2015 shall enter into force at the same time as the provisions referred to in § 689 (1a) of the ASVG. "

4. In accordance with § 244, the following § 245 with title is added:

" Final provisions on Art. 4 Part 1 of the Federal Law BGBl. I N ° 162/2015 (42. Novelle)

§ 245. (1) § § 7 para. 2 Z 2, 152 with title and 241 in the version of the Federal Law BGBl. I n ° 162/2015 are due to 1. Jänner 2016 in force.

(2) On real estate funds, into which before the 1. January 2016 has been assessed, § 152 will continue to be applied in the version in force on 31 December 2015. "

Part 2 (BMG)

1. In § 9 para. 3 lit. a shall not be expressed "Recreation and recovery homes," .

2. In § 19 (4), the expression "in the case of federal civil servants, the salary level 2 of the service class V according to the salary law of 1956, including an all-due deer allowance" by the expression " the reference amount in accordance with § 3 (4) of the salary law 1956 " replaced.

2a. In the last sentence of § 19 (6), the term " "by Regulation" .

3. In § 26 (4), the expression "in the case of federal civil servants, the salary level 2 of the service class V according to the salary law of 1956, including an all-due deer allowance" by the expression "the reference amount in accordance with § 3 (4) of the salary law 1956" replaced.

4. In § 26a (3), the expression "salary level 2 of service class V according to the salary law of 1956, including an all-due deinflation allowance" by the expression "the reference amount in accordance with § 3 (4) of the salary law 1956" replaced.

4a. The last sentence of section 26a (3) of the last sentence is deleted "First sentence" .

5. The following sentence shall be added to section 49 (1):

"cash benefits shall also be recovered if and to the extent that, in view of a subsequently established claim for further performance of the cash and material references, it turns out that they have been unjustly provided."

6. In § 53a (2), the expression "Community law" by the expression "Union law" replaced.

7. In § 56 (3) Z 3, the term " "Programme of the European Communities" by the expression "Programme of the European Union" replaced.

7a. § 63 (1) Z 2 reads:

" 2.		a diagnostic performance of a clinical psychologist or a clinical psychologist as required by medical prescription or psychotherapeutic assignment in accordance with § 29 (1) of the Psychological Law 2013, BGBl. I No 182/2013; "

8. In § 63 (4), third sentence, the term " "First sentence" .

Section 66 (4) reads as follows:

"(4) In the form of nursing care, accommodation in a nursing home is not valid for chronically ill patients who require medical care and special care (§ 2 para. 1 Z 3 KAKuG)."

10. § 70a (2) (2) (2) deleted; Z 3 and 4 are given the names "2." and "3." .

11. In § 93 (4), the expression "in the case of federal civil servants, the salary level 2 of the service class V according to the salary law of 1956, including an all-due deer allowance" by the expression "the reference amount in accordance with § 3 (4) of the salary law 1956" replaced.

12. In § 113, para. 4, the expression "in the case of federal civil servants, the salary level 2 of the service class V according to the salary law of 1956, including an all-due deer allowance" by the expression "the reference amount in accordance with § 3 (4) of the salary law 1956" replaced.

13. In the heading to § 118a the parenthesis is deleted "(Entbinderheim)" .

14. In accordance with § 245, the following § 246, together with the title is added:

" Final provision on Art. 4 Part 2 of the Federal Law BGBl. I N ° 162/2015 (42. Novelle)

§ 246. (1) § § 9 (3) (a), 19 (4) and (6), 26 (4), (3), 49 (1), 53a (2), 56 (3) Z 3, 63 (1) (2) and (4), 66 (4), (70a) (2) to (4), (4), (4), (4) and (1) (4) and (118a) in the version of the Federal Law BGBl. I n ° 162/2015 are due to 1. Jänner 2016 in force.

(2) The new adjustments provided for in Sections 19 (4), 26 (4), 26a (3), 93 (4) and 113 (4) shall take place on the basis of the reference amount for the first time as from 1. Jänner 2017 for the calendar year 2017. "

Article 5

Amendment of the Free-Occupational Social Security Act

The Free-Occupational Social Security Act-FSVG, BGBl. N ° 624/1978, as last amended by the Federal Law BGBl. I n ° 4/2013, shall be amended as follows:

1. § 2 para. 2, second sentence, after the expression "§ 49 para. 3 Z 26 ASVG" the expression "as well as the activity as a notary physician within the meaning of section 49 (3) (3) of the ASVG (ASVG)" inserted.

2. In accordance with § 33, the following § 34 shall be added together with the heading:

" Final provision on Art. 5 of the Federal Law BGBl. I No 162/2015

§ 34. Section 2 (2) in the version of the Federal Law BGBl. I n ° 162/2015 shall enter into force 1. Jänner 2016 in force. "

Article 6

Amendment of the Notarinsurance Act 1972

The 1972 NotaryInsurance Act-NVG, BGBl. N ° 66/1972, as last amended by the Federal Law BGBl. N ° 16/2015, is amended as follows:

1. The following Z 20 is added to § 2:

" 20.		Close relatives/close relatives: a person within the meaning of § 25 of the Federal Tax Code (BAO), BGBl. No 194/1961, as amended. A private foundation shall be deemed to be close to a insured person if:
a)			the insured person himself or
b)			one of their close relatives in accordance with this provision, or
c)			the notary partnership of which the insured person is a member, or
d)			a company or other legal entity in whose assets or profits the insured person or one of its close relatives is economically considered pursuant to this provision (§ 65a) as a whole, with more than 10% of the person or persons covered by that provision, is directly involved,
		Benefactor, beneficiary/beneficiary or beneficiary of this private foundation. "

2. In § 2a of the first sentence, the expression: "hereafter" by the expression "in this federal law" replaced.

Section 5 (2a) reads as follows:

" (2a) A insured person or a notary partnership who belongs to the insured person is a foreign service (§ 2 Z 19) and shall be provided directly or indirectly by one or more undertakings in whose assets the person is entitled to or if the insured person or one of their close relatives (§ 2 Z 20) is economically considered (§ 65a) to be involved in total with more than 10% directly or indirectly, the insured person or the person in question shall have the right to profit. Notary-partnered insured persons to report this to the insurance institution without delay. "

4. § 10 para. 2, first sentence reads:

" An insured person or a notary partnership who belongs to the insured person shall use a foreign service (§ 2 Z 19) and shall be provided directly or indirectly by one or more undertakings within the meaning of section 5 (2a) of this Directive. the insured person can claim only 75% of the amount of the amount recognised by the financial authorities as a reduction in the contribution basis, recognised by the financial authorities as an operating expenditure. "

5. In § 29 (2), second half-sentence, after the word "relatives" the expression "within the meaning of § 25 BAO" inserted.

6. In § 40 Z 1 lit. b becomes the expression " 1. Jänner 2016 " by the expression " 1. Jänner 2015 " replaced.

7. § 78 with headline reads:

" Assets

§ 78. (1) The assets of the insurance carrier available for the installation shall be applied in principle to the interest of interest. Investment security and liquidity take precedence over the achievement of an appropriate income. Without prejudice to the provisions of Section 3 and section 79, the funds may only be invested in the sense of the investment security:

1.		in interest-bearing bonds (interest-bearing securities), which are denominated in euro by Member States (or whose substates, federal states, provinces) have been issued to the EEA, whose creditworthiness is deemed to be in doubt, or
2.		interest-bearing bonds issued in euro by credit institutions whose creditworthiness is deemed to exist without doubt and which have their registered office in a Member State of the EEA, or
3.		in euro-denominated deposits with credit institutions whose creditworthiness is deemed to exist without doubt and which have their registered office in a Member State of the EEA, or
4.		interest-bearing bonds (emissions), the creditworthiness of which is deemed to exist without doubt and issued by issuers established in a Member State of the EEA, or
5.		in corporate bonds issued by issuers whose creditworthiness is deemed to be in doubt and which have their registered office in a Member State of the EEA, or
6.		in funds within the meaning of the Investment Fund Act 2011, BGBl. I No 77/2011, which meet the criteria set out in points Z 1 to 5, or
7.		in domestic real estate (land, buildings) with the exception of real estate, which exclusively or for the most part serves industrial, commercial or agricultural and forestry purposes.
The credit rating may be assessed by using minimum ratings of the credit rating agencies recognised by the market. Investments in subordinated debt securities (subordinated securities) are not permitted.

(2) The use of derivative instruments within the meaning of the types of derivative transactions referred to in Annex II, paragraph 1, lit. a to d of Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 646/2012, OJ L 136, 31.5.2013, p. No. 1, as last amended by the Delegated Regulation (EU) 2015/1556 OJ L 176 of 27.06.2013, p. No. 9, shall be admissible if it is shown to serve as a safeguard for existing positions as referred to in paragraph 1.

(3) Decisions taken by the administrative bodies relating to assets which are not mentioned in paragraphs 1 and 2 shall be subject to the approval of the Federal Minister for Labour, Social Affairs and Consumer Protection. The criteria for the approval of the intended asset assessment are, in any case, asset security, liquidity and yield adequacy. Such decisions may include tangible assets in a single case as well as common group characteristics and are likely to be pre-set asset levels.

(4) The insurance institution shall ensure that the assessment is carried out as far as possible by persons who are qualified for this purpose and who can provide evidence of appropriate professional experience. If this is not possible, the insurance institution shall, for each investment situation, be accompanied by a qualified person as an adviser. "

8. In accordance with § 121, the following § 122 and title are added:

" Final provisions on Art. 6 of the Federal Law BGBl. I No 162/2015

§ 122. (1) The version of the Federal Law BGBl. I No 162/2015 in force:

1.		with 1. January 2016 § § 2 Z 20, 2a, 5 (2a), 10 (2), 29 (2) and (78), together with the title;
2.		Retroactive with 1. Jänner 2015 § 40 Z 1 lit. b.

(2) § § 2 Z 20, 5 (2a) and 10 (2) in the version of the Federal Law BGBl. I No 162/2015 shall apply retroactively to the recalculation of the contributions in accordance with § 14 for those calendar years for which no legally binding income tax decision has yet been submitted until the end of 31 December 2015 (Section 13 (1)). "

Article 7

Amendment of the Social Security Supplementary Act

The Social Security Supplementary Act-SV-EG, BGBl. No 154/1994, as last amended by the Federal Law BGBl. I No 32/2014, shall be amended as follows:

1. The title of the law is: