Public Interest Law 2015 - 2015 Gg

Original Language Title: Gemeinnützigkeitsgesetz 2015 – GG 2015

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Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2015_I_160/BGBLA_2015_I_160.html

160. Federal law, with the a federal law on the control of the Federal Foundation and fund system (Federal Foundation- and Fund Act 2015 - BStFG 2015) adopted and the income tax Act 1988, the Act of 1988, the real estate transfer tax act 1987, the Foundation input tax, the federal tax code, the transparency data bank law in 2012, granted privileges to non-governmental organizations and the court fees Act changed the Federal Act on (public interest law 2015 - GG 2015)

The National Council has decided:

Table of contents



Article 1 Federal law on the control of the Federal Foundation and fund system (Federal Foundation- and Fund Act 2015 - BStFG 2015) article 2 amendment to the income tax Act 1988 article 3 amendment of the Corporation Tax Act 1988 article 4 amending the real estate transfer tax act 1987 article 5 amendment of the law on foundations control input article 6 change the federal tax code article 7 amendment of the transparency database Act 2012 article 8 amendment of the Federal law on the granting of privileges to non-governmental organizations article 9 amendment to the court fees Act article 1

Federal law on the control of the Federal Foundation and fund system (Federal Foundation- and Fund Act 2015 - 2015 BStFG)

Table of contents



1 article General provisions







§ 1





Scope of application







§ 2





Term of the Foundation and the Fund







§ 3





Name







§ 4





Founder







§ 5





Management and representation







2. section construction and development







§ 6





Conditions for the establishment and development







§ 7





Founding declaration







§ 8





Admissibility of the establishment







§ 9





Display construction







§ 10





Statement that the establishment is not allowed







§ 11





Change the founding declaration, the organ agricultural representative or the seat







§ 12





Establishment of testamentary







§ 13





Official appointment of a foundation or fund curator







§ 14





Authorities and procedures







§ 15





Government supervision of foundations and funds







3. cut out organs







§ 16





General information







§ 17





Foundation or Fund Board of Directors







§ 18





Auditors







§ 19





Foundation or fund auditor







Article 20





Accounting and control activities







Article 21





Board of supervisors







4. section Foundation and fund register







section 22





Leadership and content







Article 23





Registration, storage and communication duties







5. cut off termination







section 24





End of legal personality







§ 25





Conversion of Fund foundations







section 26





Conversion to foundations under this Federal Act







§ 27





Resolution







6 article transitional and final provisions







§ 28





Transitional provision







section 29





Enforcement







Article 30





References







Article 31





Linguistic equal treatment







§ 32





Entry into force





1 section

General terms and conditions

Scope of application

§ 1 (1) applies this federal law on foundations and funds, whose Vermögen is determined, if they go beyond the area of interest of a State according to their purposes and were administered prior to October 1, 1925 by the countries autonomous by private act of dedication to non-profit or charitable tasks.

(2) on foundations and funds for purposes of a legally recognized church or religious society, the provisions of this Federal Act shall apply only if these foundations or funds to their establishment, amendment, dissolution or management under the rules of the State approval for these legally recognized church or religious society shall require or are subject to State supervision.

Term of the Foundation and the Fund

2. (1) foundations within the meaning of this federal law are constant due to the arrangement of the founder dedicated assets with legal personality, whose Erträgnisse of the performance of non-profit or charitable purposes (para. 3 and 4) are used. Subject to an exclusion in the founding declaration (§ 7 para. 2 No. 7) the use of the assets in the sense of the purpose of the Foundation of the property as a foundation no harm if it is ensured that the remaining assets falls below 50,000 euros at any time.

(2) Fund within the meaning of this Federal Act are devoted to assets with legal personality, which serve the fulfillment of non-profit or charitable purposes (para. 3 and 4) by order of the founder not on time.

(3) non-profit organization within the meaning of this Federal Act are such purposes through the fulfilment of the general public within the meaning of § 35 par. 2 of the federal tax code (BAO), Federal Law Gazette No. 194/1961, is promoted.

(4) charity (humanitarian, charitable) within the meaning of this Federal Act are such purposes, which are aimed to support people in need (§ 37 BAO).

Name

§ 3. The name of the Foundation or of the Fund has to distinguish; significantly by allen in the Foundation and fund register registered foundations and funds He must not be misleading and must include the word "Foundation" or "Funds" without abbreviation.

Founder

4. (1) founder can be one or more natural or legal persons. Of death due to a foundation or a Fund of death can have only one natural person as the founder.

(2) a foundation or a Fund has several founders, the rights related to the founder or reserved only by all founders can together or their successors must be exercised, unless unless the founding declaration provides otherwise.

Management and representation

§ 5 (1) with the leadership of the business may be entrusted only a natural person, who has agreed to the order. Excluded are persons who are not to be trusted. The persons entrusted with management have sparingly and with the care of conscientious business leaders to fulfill their tasks.

(2) the founding declaration does not see otherwise, so is to assume total management. Simple majority of votes is sufficient Hiefür if in doubt.

(3) the founding declaration does not see otherwise, so is also overall representation. The officials are alone authorized to the passive representation of the Foundation or of the Fund.

(4) the body economic power of representation is the question of total or single representation apart, unbeschränkbar third parties. Restrictions laid down in the founding declaration work only in the internal relationship.

(5) shops on its own behalf or for another closed an organ-community representative with the Foundation or the Fund (self-dealing) can be closed with the agreement of another to the representative or authorized Organwalters management unless it's transactions of minor importance. For other self-dealing is



1. the consent of the of supervisors of of Board, 2. If no supervisory body is ordered, the consent of the Foundation or fund Auditors, and 3. If no foundation or fund auditor ordered is, the consent of all Auditors necessary.

2. section

Establishment and development

Conditions for the establishment and development

Section 6 (1) to establish a foundation or a Fund requires the Declaration of the founder, to build a foundation or a Fund (founding declaration), by purpose of dedication of certain assets.

(2) a foundation or a fund is created as a legal entity with the entry into the Foundation and fund register. The acting to one-piece hand liable for actions on behalf of the Foundation or of the Fund prior to listing in the Foundation and fund register.

Founding declaration

7. (1) the founding Declaration represents the Statute of the Foundation or of the Fund and shall at least contain:



1. the name and the seat of the Foundation or of the Fund, 2. the address as well as the address relevant for the delivery, 3. the directly and exclusively to tracking purpose, 4. the exclusion of profit, 5 are the dedication of assets and non-financial contributions to the founder or him or the Foundation or persons related to the Fund or similar facilities, if it not referred to in Section 4a or section 4 favors b EStG 1988 , 6. the name and the relevant for delivery address of the founder, for natural persons date of birth, legal persons, if any, the registration number or the ZVR-number, 7.

a list of Board members, specifying a) function, b) the name, c) date of birth, d) place of birth as well as e) relevant for delivery address for each Member of the Foundation and Fund Board (section 17), 8 provisions on the appointment, dismissal, lifespan and power of representation of the Executive Board (paragraph 17), 9 unless Auditors be appointed, a list of Auditors, indicating a) function, b) of the name , c) in the case of natural persons of date of birth, legal persons, if any, the number or the ZVR-number, d) for natural persons of the place of birth, legal persons, if any, of the seat, as well as e) relevant for delivery address for each Auditor (section 18), 10 regulations on the determination, new appointment, dismissal and functional life of the Auditors (§ 18), 11 if ordered Foundation or fund Auditors, is a list of Foundation or fund auditor stating a) function , b) of the name, c) for natural persons of date of birth, legal persons, if any, the number or the ZVR-number, d) for natural persons of the place of birth, legal persons, if any, of the seat, as well as e) relevant for delivery address for each Foundation or fund Auditors (§ 19), 12 provisions on the appointment, dismissal and function duration of the Foundation or auditors of Fund (§ 19), 13 if a supervisory board is set up , a list of members of the Board of supervisors, specifying a) function, b) of the name, c) the birth date, d) of the place of birth, as well as e) relevant for delivery address for each Member of the Board of supervisors (section 21), 14 provisions on the appointment, dismissal, and lifespan of the supervisory body (§ 21), 15 provisions on the management and orders over the remaining assets in the event of the dissolution or the cessation of the non-profit or charitable purpose , 16 provisions on the compensation of the Foundation or Fund Board and 17 the circle of beneficiaries.

(2) the founding declaration can contain it, in particular:



1. the establishment of other organs authorized to the management and representation to maintain the purpose and the designation of those who come to special tasks, 2. provisions on the duration of the Fund, 3. regulations amending the founding declaration, 4. rules governing the internal order of the cooperative Foundation and fund institutions, 5 para 1 Z 16 also provisions on the powers and the possible award of compensation for the administrative and representative bodies of the Foundation or of the Fund , 6. provisions of the legitimate possibility of a conversion from foundations to fund, 7 excluding the use of the assets in accordance with article 2, paragraph 1, second sentence, as well as 8 rules concerning the legal successor.

Admissibility of the establishment

8. (1) the establishment of a foundation or a fund is allowed, if



1 the founding declaration of the § 7 corresponds to, 2 the purpose is non-profit or charitable, 3. the assets at least 50,000 euro, fully, immediately and unencumbered is available and for foundations to the ongoing fulfillment of the purpose of the acts, 4. the assets at dissolution or discontinuation of the non-profit or charitable purpose exclusively for non-profit or charitable purposes within the meaning of the federal tax code must be used and 5 dedicated to the Foundation assets in a the section 446 of the General Social Security Act , BGBl. No. 189/1955, appropriate ways and means applied will, if the founder has determined otherwise.

(2) in the case of contributions in kind I is no. 127/1997 by submitting a confirmation of an auditor, an audit firm or an auditor within the meaning of § 13 of the cooperative Audit Act 1997, BGBl., to prove that Z 3 corresponds to the requirements of paragraph 1.

Display construction

§ 9 (1) is the establishment of a foundation or a fund founder 1/23 through submission of a founding declaration corresponding to § 7 and confirmation pursuant to § 8 para 2 to display the Tax Office Vienna.

(2) the Tax Office Vienna 1/23 has the founding declaration to check whether it complies with the requirements of § 41 BAO. This is from the Vienna Office 1/23 six weeks after fulfilment of all improvement orders applied by the tax office by the founder of administrative decision to determine. A copy of the surrounding place determination notification together with founding Declaration and confirmation pursuant to § 8 para 2 is the Foundation and Fund Authority to convey.

(3) the founding declaration is equivalent to not meet the requirements of section 41 BAO, the Finanzamt Vienna has 1/23 decision to determine this. The decision is to take the Foundation and Fund Authority.

(4) for the approval procedure in accordance with paragraph 2 and 3, the provisions of the BAO are to apply.

Statement that the establishment is not allowed

§ 10 (1) the Foundation and Fund Authority has six weeks after failure to comply with any by the Foundation and Fund Authority of applied improvement orders by ruling to declare that the establishment is not allowed, if



1. purpose, name, or organization of the Foundation or of the Fund would be illegal or 2 of § 8 par. 2, that any contributions meet the requirements of the assets in accordance with article 8, paragraph 1 Z 3, not proof.

(2) the Foundation and Fund Authority has in those cases in which the establishment is permitted pursuant to paragraph 1, to submit a declaration about the origin of the Foundation or of the Fund including the information required in accordance with article 22, paragraph 2 the Foundation and fund register. The data must be entered in the Foundation and fund register.

(3) in the proceedings on the admissibility of the establishment of the Finanzprokuratur comes to party position.

Change the founding declaration

11. (1) sections 1 to 10 apply by analogy to changes the founding declaration. A registration is only to deliver when the register level has changed by the founding declaration.

(2) a change of purpose is permitted only if



1. This is provided for in the founding declaration or 2 the original founding purpose no longer can be fulfilled, where the founder will not disregard must be allowed.

(3) the Foundation and the Fund has all his organ-community representatives under indication of the function, the name, date of birth, place of birth and address relevant for delivery as well as the start and end of power of representation within four weeks after ordering the Foundation and Fund Authority to announce a change of the founding declaration.

(4) the Foundation or the Fund has to communicate any change of relevant for delivery address within four weeks the Foundation and Fund Authority.

(5) the Foundation and Fund Authority has changes the founding statements to inform the Foundation and fund register. These must be entered in the Foundation and fund register.

Establishment of testamentary

12. (1) a foundation or a fund testamentary is constructed by testamentary founding declaration, has to comply with the formal requirements of a testamentary disposition. By way of derogation from § 7 it is sufficient for a last will and Testament founding declaration, if a particular or determinable assets for non-profit or charitable purposes in the sense of § 2 para 3 or 4 was dedicated to.

(2) such a founding declaration is, you are used to communicate, where appropriate, accredited first organ-economic representative in the probate proceedings that have to make the display of the construction and, if necessary, to ensure the emergence of the Foundation or of the Fund concerned.

(3) were determined in the founding declaration, a foundation or a fund testamentary no organ-community representatives or they disagree with your order, at the request or by virtue by the Foundation and Fund Authority to arrange the order of probate curator and this will act as a foundation or fund curator. This one has



1 for the emergence of the Foundation or of the Fund and only required creating a statute to meet the requirements of section 7 concern 2, if necessary, to order the first Board of Directors and the first inspection body and 3. until the appointment of the Foundation or Fund Board the Foundation or the Fund to outside to represent and manage the dedicated assets.

(4) in the case of foundations or funds by death, the Probate Court has to communicate the Finanzprokuratur by testamentary available. The Finanzprokuratur comes to in the proceedings on the admissibility of the party establishment.

Official appointment of a foundation or fund curator

Section 13 (1) is a foundation or fund curator immediately upon request or by virtue to order, if



1. Board members necessary for the representation of the Foundation or of the Fund missing and according to the rules laid down in the founding declaration not to be ordered can or 2 the requirements of § 5 para 1 first and second sentences are no longer met, or 3.

the appointment of Auditors according to § 18 para 2 Z 2 required and no Board of supervisors is set no. 2 or Foundation or fund Auditors in accordance with article 19, para. 3, exclusively for the order of the respective examiners or 4. the appointment of a Board of supervisors pursuant to § 21 para 2 is required and ordered according to the rules laid down in the founding declaration not ordered can be or.

(2) section 12 paragraph 3 last sentence shall apply mutatis mutandis.

Authorities and procedures

Section 14 (1) is Foundation and Fund Authority within the meaning of this Federal Act of the Governor.

(2) the Governor may, authorize if this is located in the interest of simplicity, practicality or economy of administration, the district administrative authorities with regulation to all or specific cases.

(3) for foundations and funds that are to manage according to their statutes by a Ministry, the tasks of the Foundation and Fund Authority responsibility for the Federal Minister responsible for the Foundation and purpose of the Fund. The same applies to foundations and funds that are to manage according to their constitutions by persons (body), who are appointed by the Federal President, the Federal Government or a Federal Minister.

(4) the State administrative court rules on appeals against decisions of the Foundation and the Fund Authority. The Federal Finance Court decides on appeals from decisions pursuant to section 9 para 2 and 3.

(5) the territorial jurisdiction is, unless otherwise determined by the residence specified in the founding declaration.

Government supervision of foundations and funds

15. (1) the foundations and funds subject to in accordance with this Federal Act on the supervision of the Foundation and Fund Authority.

(2) officials of the Foundation and Fund Authority, with State supervision through a foundation or a Fund are entrusted, must be ordered not to the Foundation or Fund Board of directors or as auditors of the Foundation or of the Fund.

3. section

Organs

General information

16 bodies of the Foundation or of the Fund are in particular:



1. the Foundation or Fund Management Board (section 17), 2. the Auditors (§ 18), 3 the Foundation or fund Auditor (article 19) and 4 the supervisory body (article 21).

Foundation or Fund Board of Directors

Section 17 (1) of the Foundation or Fund Board must consist of at least two people. Only natural persons may be ordered to its members.

(2) the Foundation or Fund Board of directors manages and represents the Foundation or the Fund and ensures the fulfillment of the Foundation or fund purpose. He is committed to keeping the provisions of the Foundation or fund statement.

(3) the decision in all matters which are not expressly reserved for another organ of the Foundation or of the Fund is the Foundation or Fund Board of Directors.

Auditors

18. (1) if



1. neither is to order a foundation or fund auditor pursuant to section 19 para 2 or 2. a foundation or fund auditor appointed in accordance with article 19, paragraph 1, shall be at least two auditors appointed.

(2) a supervisory board is set up, this ordered Auditors. No supervisory body is set up, the Auditors are



1 in his lifetime of the founder of these and to order 2 then from the Foundation or fund curator (§ 13).

(3) the Auditors shall be subject to a reporting obligation within the meaning of article 273 par. 2 of the corporate code (UGB), dRGBl. S 219/1897. You must be independent and may belong to any other organ, which activity is subject to the supervision.

Foundation or fund auditor

Section 19 (1) the founders can order a foundation or fund auditor.

(2) foundations and funds, whose ordinary income or ordinary spending or distributions exceed 1 million euros annually in two consecutive years, have at least to order a foundation or fund auditor.

(3) a Board of supervisors is set up, this ordered the Foundation or fund auditor. No supervisory body is set up is the Foundation or fund auditor



1 in his lifetime of the founder of these and to order 2 then from the Foundation or fund curator (§ 13).

(4) in the case of paragraph 3 Z 2, a triple proposal must reimburse the Foundation or Fund Board of Directors, is to order from the Foundation or fund auditor.

(5) to the Foundation or fund auditor may only be



1 accountant or 2. accounting firms or 3. Auditors within the meaning of § 13 of the cooperative Audit Act of 1997, Federal Law Gazette I no. 127/1997, be ordered, is UGB whereby no bias or exclusion in the sense of § 271. The Foundation or fund Auditors are subject to a reporting obligation within the meaning of article 273 par. 2 UGB.

(6) it is excluded as a foundation or a fund auditor who has drawn an audit opinion in accordance with article 20 on the audit of the financial statements of the Foundation or of the Fund in five cases. This does not apply after an interruption of the audit activity for at least two consecutive years.

Accounting and control activities

Section 20 (1) of the Foundation or Fund Board has to ensure that the financial position of the Foundation or of the Fund is timely and sufficiently visible. He has to set up an accounting corresponding to the requirements of the Foundation or of the Fund and in particular to ensure the continuous recording of income and expenditure. At the end of the accounting year the Foundation or Fund Board of Directors has five months to create a revenue and expenditure account or annual accounts together with the balance sheet.

(2) the Auditors shall, along with the Foundation or fund Auditors have to examine the finances of the Foundation or of the Fund in terms of the regularity of the accounts and the use of funds within four months from the creation of the revenue and expenditure account or the accounts corresponding to the founding declaration. The Foundation or Fund Board of Directors has to submit the required documentation to the Auditors or the Foundation or fund auditor and to furnish the necessary information.

(3) the audit report has to confirm the correctness of the accounting and the use of the funds corresponding to the founding declaration or to show deficiencies in conduct or danger for the stock of the Foundation or of the Fund. Unusual revenue or expenditure, especially on self-dealing (§ 5 par. 5), is particularly to enter.

(4) the auditor or the Endowment Fund Auditors are required to submit the test report after creation without delay to the Foundation or Fund Board of Directors and the Board of supervisors. The Foundation or Fund Board of Directors has to eliminate the management deficiencies identified by the Auditors or by the Foundation or fund examiners and to take measures against identified threats. The Board of supervisors is responsible for monitoring the implementation.

(5) in the case of gross breach of duty, the Auditors or the Endowment Fund Auditors have to inform the Board of supervisors and to apply the Foundation or Fund Management Board, within six months of the notification to remedy the identified defects. Is not exactly the same, the auditor or the have to inform the Foundation and fund administration Foundation or fund auditor. It has recalled the Foundation or Fund Board of Directors and to appoint the founder with the new order. No suspensive effect is an appeal against the dismissal.

(6) the Foundation or Fund Board of Directors of foundations or funds, where the ordinary expenditure or the distributions each year in two consecutive accounting years are respectively higher than EUR 1 million, has to prepare annual accounts (balance sheet, profit and loss account) from the following year in place of the statement of revenue and expenditure account. The sections 190 to 216, 222 to 226 para 1, 226 paragraph 3 to 234, 236 to 239 para 1 and 2 as well as article 243 commercial code to be applied mutatis mutandis. The commitment to the preparation of annual financial statements is eliminated as soon as no longer exceed the threshold in two consecutive financial years.

(7) the Foundation or Fund Board of Directors has the revenue and expenditure account or the financial statements including balance sheet to submit the test report, as well as an annual report no later than nine months after the conclusion of the financial year of the Foundation and Fund Authority.

(8) the statement of revenue and expenditure or the financial statements are also to provide the Foundation and fund register.

Board of supervisors

§ 21 (1) can the founder in the founding declaration (section 7 para 2 subpara 1) provide that a supervisory body is to order.

(2) the founders have in any case to order a Board of supervisors, if



the distributions of the Foundation or of the Fund activities that are BAO ("non-operating activities'), not just in the sense of § 40 exceed 1. 10 million euros in two consecutive years annually or ordinary revenue or ordinary expenditure of the Foundation or of the Fund activities that are BAO ("operational activities") immediately within the meaning of § 40 exceed 2. 10 million euros in two consecutive years annually and employs more than 40 workers or 3. the Foundation or fund a)
Public limited companies or private limited companies in the sense of § 244, para 1 UGB uniformly leads (para. 3) and b)

exceeds the number of workers (para. 4) of the Foundation or of the Fund, as well as the respective affiliates together in total 300.

(3) common management within the meaning of para 2 No. 3 lit. a is deemed given when entitled to the Foundation or the Fund,



1. the majority of the voting rights in a company (subsidiary) to exert or 2 to appoint the majority of the members of the administrative, management or supervisory body or to dismiss or to exert a dominant influence 3.

(4) the number of workers pursuant to par. 2 No. 3 lit. b are determined by the number of workers of the Foundation or of the Fund and the respective subsidiaries on the last day of the respective month within the preceding financial year. The Foundation or Fund Board has to determine the average number each to the Jahresletzten and to inform the Foundation or fund auditor.

(5) if the founders fulfill their obligation in accordance with paragraph 2 within a period of six months, the Board of supervisors Foundation to be ordered in accordance with § 13 or fund curator is appointed.

(6) the supervisory body must consist of at least three individuals who may belong to the Foundation or Fund Management Board (article 17). The Board of supervisors may decide by majority vote on the inclusion or removal of new members if no other provision was made on the part of the founder.

(7) the Foundation or Fund Board may recalled, the Board of supervisors, if



1. the conditions of paragraph 2 are no longer fulfilled and Z 1 is intended 2. the Board of supervisors are not mandatory in the founding declaration pursuant to § 7 para 2.

(8) the Foundation and fund register shall be communicated to the registration in the Foundation and fund register:



1. the establishment of the Board of supervisors, 2. the members of the supervisory body with powers of representation, 3. the termination or alteration of representation powers according to Z 2 and 4 to request the resignation of the Board of supervisors.

(9) the tasks of the supervisory body are in particular:



1. the control of the Management Board and the operations, 2. the monitoring of compliance with the articles of Association of the Foundation or of the Fund, 3. monitoring the implementation of the inspection report in accordance with section 20 para 4, 4. the appointment of the Auditors pursuant to § 18 para 2, 5. the order of the Foundation or fund auditor pursuant to section 19 para 3, 6 support of the Foundation or fund auditor to monitor the Elimination of defects according to § 20 paragraph 5 , in particular through monitoring of the Foundation or Fund Board of Directors, 7 the decision on inclusion or removal of members, if no other provision was made on the part of the founder, 8 order of the Foundation or Fund Board, unless the founding declaration not else foresees 9 representation of the Foundation or of the Fund to the Foundation or Fund Board of Directors, 10 the acceptance of other accepts in the sense of § 5 5 , 11 consent to another, requiring approval transactions (paragraph 10), 12 the release to the Foundation or fund register in accordance with paragraph 8, 13 resolutions concerning the rules of procedure, in accordance with paragraph 11 and 14 other tasks transferred by the founding declaration that are attributable to non-management.

(10) for the right of information and understanding of the Board of supervisors, § 95 para. 2 and 3 of the Stock Corporation Act applies 1965 accordingly. The founding declaration can extend to tasks that are attributable to non-management, the competence of the Board of supervisors.

(11) the Board of supervisors has to hold a meeting at least every six months. Further regulations concerning the convening, decision-making, representative and session expiration are meet, where the founders have taken no derogation pursuant to § 7 para 2 No. 4 in rules of procedure.

(12) section 110 of the labour Constitution Act (ArbVG), Federal Law Gazette No. 22/1974, and § 25 para. 2 of the private foundation law, if a supervisory board solely in accordance with paragraph 2 to set up no. 3, apply to foundations and funds you receive, with employee representatives in decisions affecting the special purpose within the meaning of § 132 1 ArbVG, non-voting are.

4 section

Foundation and fund register

Leadership and content

Section 22 (1) the Federal Minister for Home Affairs has for all foundations and funds, which are subject to the provisions of this Federal Act, to lead a foundation and fund register and to provide information about the information contained in the Foundation and fund register. Proof of identity, everyone in the Foundation and fund register insight can take and request copies and extracts of the registrations and certificates. The Federal Minister of the Interior has to make available the current state of the name, seat and address of the Foundation or of the Fund, as well as the names of representative bodies in an electronic, public directory.

(2) the Foundation and fund register shall contain:



1 the name, seat and address of the Foundation or of the Fund, 2. information about the purpose of the Foundation or of the Fund, 3. the circle of beneficiaries, 4. the names and addresses of the representative bodies of the Foundation or of the Fund, 5. the founding declaration, as well as any changes in the founding declaration, 6 information on the conversion or resolution of the Foundation or of the Fund as well as 7 the income and expenditure account or the financial statements.

(3) the Federal Minister of the Interior is authorized to use the data stored by him in the register to the performance of his duties under this Federal Act.

Registration, storage and communication duties

Section 23 (1) in the Foundation and fund register are the creation of a foundation or a Fund as well as under a serial number each date and the business number of notices or bulletin to enter, with the the dispositions stated in paragraph 3 of the Foundation and Fund Authority were carried out. This is clearly to make a registration that has lost its meaning by a later entry. In excerpts (copies) of the Foundation and fund register, such entries are only to record, as far as this requested or, under the circumstances is required.

(2) the Foundation and fund register is to be kept permanently.

(3) you have all information which is to be included in the Foundation and fund register to provide the Federal Minister of the Interior for foundations and funds pursuant to § 14 of competent Foundation and fund authorities. Has been registered in the Foundation and fund register are to notify the Foundation and fund authorities, foundations and funds.

5. section

Termination

End of legal personality

§ 24. The legal personality of a foundation or a fund ends with the entry of the dissolution or conversion in the Foundation and fund register. A settlement is required, the Foundation or the Fund loses legal capacity only with registration ending the settlement.

Conversion of Fund foundations

Foundations are 25 (1) to convert funds if their income to the ongoing fulfillment of purpose of the Foundation is no longer sufficient, but through the use of the assets of the Foundation the fulfillment of the purpose of the Foundation by at least five years is guaranteed, provided otherwise in accordance with the will of the founder.

(2) the conversion of a Foundation into a Fund has change the founding declaration to be made. This change the founding declaration, § 11 is to apply mutatis mutandis.

(3) on the in paragraph 1 cases referred to, a conversion may according to the conditions laid down in the founding declaration (§ 7 para. 2 No. 6) are made.

(4) transformations are referred to in paragraph 1 to take the Foundation and fund register and to enter into this. With the entry into the Foundation and fund register the Foundation Fund continues under this Federal Act.

Conversion to foundations under this Federal Act

§ 26 (1) foundations, which are built according to the private foundation law, BGBl. No. 694/1993, can be converted in foundations under this Federal Act, when, due to the existence of the conditions laid down in the articles 34 ff BAO, legal tax breaks come to them. On the basis of a casting decision, which has to contain the indications referred to in article 7, paragraph 1, the Foundation's governing bodies have appointed the first Board of Directors and to be a founding declaration.

(2) section 9 is to apply mutatis mutandis with the proviso that



1 also to check is whether the requirement of para 1 first sentence is given, and 2. the period of § 9 paragraph 2 does not apply.

(3) the authority of the Foundation the founding Declaration and the Board of Directors shall be known. The Foundation Authority can explain that the conversion is not permitted. The decision to take, that the purpose of the Foundation is taken into account based on the content of the founding declaration is carefully. Article 10 shall apply mutatis mutandis.

(4) transformations are referred to in paragraph 1 to take the Foundation and fund register and to enter into this. With the entry into the Foundation and fund register the Foundation as a Foundation continues under this Federal Act.

Resolution

Foundations and funds are 27 (1) on application to dissolve, if



1. the duration provided for in the Declaration of the establishment of funds has expired or 2 the Foundation or fund purpose can no longer be reached or revokes the founding 3 the founder or 4.

Assets for foundations has fallen below 50,000 euros and no is 337/1914, cover its costs within the meaning of section 71 paragraph 2 of the German insolvency code, RGBl..

(2) the Foundation or Fund Board of Directors has to communicate the existence of a condition referred to in paragraph 1, as well as the termination of the processing of the Foundation and Fund Authority.

(3) in addition, the Foundation and Fund Authority has to dissolve the Foundation or to the Fund, if



1. the activity of the Foundation or of the Fund is contrary to criminal laws, 2. the Foundation or fund purpose is not charitable or charitable or his performance has become impossible or 3 is not met the requirements of section 28.

(4) in proceedings for the dissolution of the Foundation or of the Fund, the Finanzprokuratur comes to party position.

(5) apart from those cases where insolvency proceedings over the assets of the Foundation was already opened, the settlement has the in the founding declaration in the event of the dissolution or the cessation of the non-profit or charitable purpose must be provided for disposal of the remaining assets.

(6) the resolution is to tell the Foundation and fund register and to enter into this.

(7) the Foundation or Fund Board has to ask the creditors of the Foundation or of the Fund having regard to the resolution, to register their claims no later than within one month after publication of the call. This call to creditors is without having to publish late in the "Amtsblatt zur Wiener Zeitung". section 213 of the companies Act 1965 on the protection of the creditors is to apply. The remaining assets of the defunct Foundation or the defunct Fund is transferred to the utmost and to be used in the absence of such for comparable purposes. Unless otherwise provided in the founding declaration, several Letztbegünstigte equally share.

6 article

Transitional and final provisions

Transitional provision

Section 28 (1) foundations or funds with its own legal personality, the



1. the requirements of § 1 para 1 match, 2. within the scope of this Federal Act fall and built 3. before entry into force of this federal law, considered to be foundations or funds within the meaning of this Federal Act. Section 9 is not applicable on such foundations and funds.

(2) unless statutes of foundations and funds contrary to the requirements of a founding declaration (§ 7), are to change this within 24 months of the entry into force of this federal law and then to submit the Foundation and Fund Authority. Article 10 shall apply mutatis mutandis. Apply to proceedings pending at the time of entry into force of this federal law and foundations or funds by death, already either have been ordered before entry into force of this federal law, the provisions of the Federal Foundation and Fund Act, Federal Law Gazette No. 11 / 1975, in the version of Verwaltungsgerichtsbarkeits adjustment Act inside, Federal Law Gazette I no. 161/2013.

(3) on the existing foundations or funds that serve purposes a legally recognized church or religious community and administered by bodies of a legally recognized church or religious community, the provisions of this Federal Act are not applicable. Whether such foundations or funds, is to determine at the request of the competent ecclesiastical authority or of the Board of this Foundation or this Fund by the Federal Chancellor with notice.

Enforcement

section 29. Involved with the execution of this federal law:



1. with respect to foundations and funds according to § 14 para 3 the Federal Minister after the Foundation and fund purpose, 2. with regard to the sections 5, 16 to 19, 20 paragraph 1 to 4 and 6, 21 para 1 to 7 and 9 to 12, as well as 27 paragraph 7 of Federal Minister of Justice, 3rd in terms of §§ 20, paragraph 5, as well as 21 paragraph 8 of the Federal Minister of the Interior in consultation with the Federal Minister of Justice , 4. with regard to the articles 2, paragraph 3 and 4, 8 para 1 Z 5, article 9, par. 1, par. 2 first and second sentence, paragraph 3 and 4 of the Federal Minister of finance, 5. with regard to article 9, paragraph 2 third sentence of the Federal Minister of finance in agreement with the Federal Minister of the Interior, 6 with regard to article 28, paragraph 3 the Chancellor as well as 7th in addition the Federal Minister of the Interior.

References

References in this Federal Act on other federal laws are section 30 (1) to be understood as references to the applicable version, as far as not expressly otherwise destined.

(2) if in other federal law BGBl. No. 11/1975, referenced on provisions of the Federal Foundation and fund law, the corresponding provisions of this Federal Act take their place.

Linguistic equal treatment

§ 31. As far as this federal law to natural persons are related names only in the male form, they relate to women and men in the same way. In applying the term to certain natural persons, the respective gender-specific form is to use.

Entry into force

32. (1) this federal law 1 January 2016 into force; at the same time enters the Federal Foundation and fund law, BGBl. No. 11 / 1975, override. On the cases of § 28 para 2, the last sentence is the Federal Foundation and fund law, BGBl. No. 11 / 1975, in the version of Verwaltungsgerichtsbarkeits adjustment Act inside, Federal Law Gazette I no. 161/2013, continue to apply.

(2) Regulations under this federal law as amended can be adopted from the day following the announcement of the Federal Act; They however at the earliest simultaneously with this federal law into force.

Article 2

Amendment to the income tax Act 1988

The income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the tax reform law 2015/2016, Federal Law Gazette I no. 118/2015, is amended as follows:

1 following Z 5 is added to in Section 4a, paragraph 2:



"5. the implementation of generally accessible by the Austrian art and culture artistic activities (section 22 No. 1 lit." (a) by the entities referred to in paragraph 4a."

2. in Article 4a, para. 3, 2a is inserted following Z:



"2 a. under the Federal Foundation and Fund Act (BStFG), BGBl. No. 11 / 1975, in the version of Verwaltungsgerichtsbarkeits adjustment Act inside, Federal Law Gazette I no. 161/2013, the Confederation - Foundation and Fund Act 2015 (BStFG by 2015 are geared not for profit" , b) worked for at least three years are demonstrably in promoting research and c) the recipients of funding essentially are beneficiaries in accordance with Nos. 1, 2 and 3 to 6.

Such foundations or funds these are corresponding foreign entities established in a Member State of the European Union or a State with which a comprehensive assistance is equal to keep;"

3. in Section 4a (4) is the lit. (a) as follows:



"(a) the Austrian national library, the Austrian Archaeological Institute, the Institute for Austrian historical research and the Austrian Film Institute pursuant to section 1 of the film promotion law;"

4. According to Section 4a (4), the following paragraph 4a is inserted:

"(4a) facilities for compliance with para 2 Z 5 purposes are favoured entities domiciled in a Member State of the European Union or a State with which a comprehensive assistance exists under the following conditions:"



1. the Corporation receives a) a promotion of the Covenant in the sense of transparency database Act 2012 (TDBG 2012), Federal Law Gazette I no. 99/2012, in the database of the transparency can be seen made is, or b) a promotion of a country or the capital city of Vienna, which is clearly made in the transparency database.

2. the Corporation receives a such promotion, where promotions are irrelevant in the periods that are from the confirmation of the Auditor in case of first-time application in the in para 7 Z 1 list referred to (paragraph 8) does not include, at least every two years.

3. promoting (No. 1) is consistently categorized in the database of the transparency in the headings 'Arts and culture'."

5. in Article 4a para 7 subpara 1 is after the reference "subsection 4 lit. d"together with the reference punctuation", paragraph 4a"inserted.

6. in Article 4a, paragraph 7 Z 2 is after the phrase "para 3 Z 4-6" of reference along with punctuation ", paragraph 4a" inserted.

7. in Article 4a, paragraph 8 Z 1 is the reference "ABS. 3 Nos. 6 and paragraph 5 Z 1-3" by reference "par. 3 No. 6, paragraph 4a, and paragraph 5 Z 1 to 3" replaced.

8. in Article 4a, paragraph 8, subpara 1 lit. the reference "par. 2 Nos. 1 and 3" is replaced by the reference "ABS. 2 Nos. 1, 3 and 5" b.

9 the following paragraph 9 is added to § the 4a:


"(9) expert assessment non-profit research activities within the meaning of paragraph 2, the Council for research can no. 1 by the authorities and bodies referred to in paragraph 3 Z 4 to 6 and are consulted by the tax office in Vienna 1/23 technology development." The scope and the implementation of the activity of this research Advisory Board are by Decree of the Federal Minister of finance in agreement with the Federal Minister for science, research and industry, the Federal Minister of transport, to govern innovation and technology and the Chancellor."

10. after Article 4a the following section 4 is inserted b together with the heading:

"Contributions to the financial facilities

§ 4 b. (1) donations from business assets for the purpose of income-generating assets facilities to a private foundation or a thus comparable assets (Foundation), which complies with the requirements of §§ 34 ff BAO and pursues beneficiaries purposes pursuant to Section 4a, paragraph 2, shall apply up to a maximum of EUR 500 000 in accordance with the following provisions as operating expenses:



1. the Foundation is obliged according to its legal basis, no later than at the end of the third year after the calendar year of the inflow of such proceeds to use the income from the management of assets applied to exclusively for the beneficiary purpose stated in the legal basis pursuant to Section 4a, paragraph 2. Also the setting of a maximum 20% of the annual income to a reserve is a use for these purposes.

2. use of applied to assets for the beneficiary purpose stated in the legal basis is permitted after the end of the second following the donation calendar year at the earliest.

3. at the time of the donation, the recognition must emerge as a beneficiary from the list according to § 4a para 7 subpara 1.

4. the donation at a time to the Foundation or its predecessor organization has served continuously in the main direct beneficiaries purposes pursuant to Section 4a, paragraph 2 not for at least three years, the donation is shall be deemed by way of derogation from No. 3 yet as a business expense, if the conditions for the inclusion of the Foundation which in Section 4a, paragraph 7 Z 1 called list after the expiration of three years from its establishment.

5. the first-time donation, as well as more donations of the taxpayer, that can be made in one of the following four marketing years are deductible. Following applies: a) the total amount of deductible contributions is limited to the five-year grant period with 500 000 euro.

(b) in the financial year, donations are deductible to the extent, as they do not exceed 10% of the profit before taking into account the profit allowance.

(c) as far be taken into account as a business expense in accordance with letter. b not to consider is, can be considered the donation pursuant to § 18 paragraph 1 Z 8 as Special Edition.

(2) the Foundation shall be liable to a surcharge in addition to the corporate income tax in the amount of 30% of the deductible amounts applied to or the deductible mean value of commodities applied to, if they



1 contrary to paragraph 1 does not meet the requirements for inclusion in the list referred to in Article 4a, paragraph 7, Z 1 Z 4 after the expiration of three years from its establishment, or 2 used the applied to assets contrary to paragraph 1 Z 2 or 3rd period of five years after the date of the grant of a) yields not only according to para 1 subpara 1 used or b) in the in Section 4a, paragraph 7 Z 1 mentioned list as no longer favors will be expelled.

(3) is on the basis of paragraph 2 Z 1 prescribed amount to the Foundation not be collected, the non-inclusion in the list referred to in Article 4a para 7 subpara 1 is considered for the applicable retrospective event within the meaning of section 295a of the BAO."

11. in section 18 para 1 No. 7 lit. the reference "section 4 a para 3 Z 1-3 and subsection 4" is replaced by the reference "§ 4A § 3 Z 1, 2 and 3 and paragraph 4" a.

12. in section 18 para 1 No. 7 lit. the reference is replaced by the reference "Article 4a par. 3 No. 2a, Z 4 to 6, paragraph 4a, paragraph 5 and paragraph 6" b "section 4a para 3 Z 4 to 6, paragraph 5 and paragraph 6".

13. in article 18, paragraph 1, 7 following Z 8 is inserted after the Z:



"8 grants for the purpose of income-generating assets facilities to a private foundation or a thus comparable assets (Foundation) (within the meaning of § 4 b, as far as this together with donations from business assets a) (in the calendar year of the first-time donation and the following four calendar years a total amount of EUR 500 000 and b) not exceed 10% of the total of income arising after losses during the calendar years of the respective grant." The provisions of § 4 b shall apply accordingly."

14. in article 18, paragraph 8, the reference to "ABS 1 Z 7 and 8" replaces the reference "ABS 1 Z 7".

15 § 94 No. 6 lit. e is:



"(e) investment income on the basis of donations in the sense of § 27 para 5 No. 7, if the income in accordance with section 3 shall be exempt, the recipient under Section 4a falls or contributions in accordance with § 4 b exist."

16. in paragraph 124b inserted after the Z 271 the following sections:



"272 § 4a para 2 No. 5, para 3 Z 2a, section 4, paragraph 4a, para 7 Z 1 and 2 and paragraph 8, section 18 para 1 No. 7 lit." a and b and § 94 No. 6 lit. e in the version of the public interest law 2015, Federal Law Gazette I are no. 160/2015, apply first for grants, which are made after December 31, 2015. In the year 2016 Z 1 to authorities who track beneficiary purposes within the meaning of Section 4a para 2 Z 5 (Austrian art and cultural artistic activities), applies for granting donations encourage after Article 4a, paragraph 8 the following: a) the Corporation itself for three years and must otherwise meet the requirements of Section 4a, or from a predecessor organization (Organization box with its own accounting group) , which has fulfilled these requirements, be emerged.

(b) the confirmation of the Auditor on the existence of the conditions referred to in Section 4a para 8 Z 1 to the completion dates for the years 2013, 2014 and 2015 must together with an amended of the legal basis (eg. Association Statute, articles of Association, memorandum) until 30 June 2016 will be presented.

(c) a recognition as a beneficiary, is from the Vienna Office 1/23 up to publish no later than 31 October 2016, the list in accordance with § 4a para 7 subpara 1. This entry already has effect for donations from January 1, 2016.

273 Section 4a paragraph 9 as amended by the Act of the public interest by 2015, Federal Law Gazette I no. 160/2015 1 January 2016 into force. Expert assessment non-profit research activities within the meaning of Section 4a para 2 of authorities and institutions, which granted an effective 31 December 2015 donations benefit in accordance with Section 4a of the Council for research and technology development from the internal revenue service in Vienna is 1/23 to take.

274. Article 4B and article 18, paragraph 1 by 2015, Federal Law Gazette I no. 160/2015 Z 8 as amended by the public interest law with 1 January 2016 into force and shall apply if the first-time donation in accordance with § 4 b paragraph 1 Z 5 after December 31, 2015, and before the 1 January 2021 will be made. § 18 paragraph 8 in the version of the public interest law by 2015, BGBl. I is no. 160/2015 to apply for all occurring after 31 December 2016 contributions and grants."

Article 3

Amendment of the Corporation Tax Act 1988

The Act 1988, Federal Law Gazette No. 401/1988, as last amended by the tax reform law 2015/2016, Federal Law Gazette I no. 118/2015, is amended as follows:

1. in article 8 par. 4 Z 1 is the reference "article 18, paragraph 1 Nos. 1, 6 and 7" the reference "article 18, paragraph 1 Nos. 1, 6, 7 and 8" replaced.

2. in article 13, paragraph 1, 3 following Z 4 is attached to the Z:



"4. in the framework of the investigation of income considered grants in accordance with Section 4a or section 4 b or article 18, paragraph 1 Z 7 or Z 8 of the income tax Act 1988 can be removed from the revenue referred to in paragraph 3 and 4 as a Special Edition. While the deduction is allowed b only up to an amount of 10% of income in accordance with paragraph 3 and 4, as well as taking into account the maximum amount referred to in article 4."

3. § 21 para 2 No. 6 is:



"6 investment income on the basis of donations in the sense of § 27 para 5 No. 7 first or third tick of the income tax Act 1988, if the income in accordance with section 3 of the income tax Act 1988 exempt, the recipient under Section 4a of the income tax Act 1988 falls or contributions in accordance with § 4 b of the income tax Act 1988 are for."

4. section 26c 58 following Nos. 59 and 60 shall be added after the Z:



"59. § 8 par. 4 Z 1 and § 13 ABS. 1 2015, Federal Law Gazette I no. 160/2015 No. 4 as amended by the public interest law with 1 January 2016 into force and apply for the first time at the assessment for the calendar year 2016."

"60. § 21 para 2 No. 6 in the version of the public interest law 2015, Federal Law Gazette I is no. 160/2015, apply first for grants, which are made after December 31, 2015."

Article 4

Change of the real estate transfer tax act 1987

The real estate transfer tax act 1987, BGBl. No. 309/1987, as last amended by the tax reform law 2015/2016, Federal Law Gazette I no. 118/2015, is amended as follows:

1. in article 3, paragraph 1, 2a following no. 3 is inserted after the Z:



"3.

the free acquisition of a plot by bodies, associations or estates that serve the promotion of non-profit, charitable or religious purposes in accordance with sections 34 to 47 BAO in the currently valid version."

2. in paragraph 18, after the 2 of para p of 2q the following paragraph is inserted:

"(2q) § 3 par. 1 Z 3 as amended by the Act of the public interest by 2015, Federal Law Gazette I no. 160/2015 1 January 2016 into force and is for the first time to apply to transactions for which the tax liability after 31 December 2015 arises or would arise."

Article 5

Amendment of the law on foundations control input

The Foundation tax input, Federal Law Gazette I no. 85/2008, last amended by Federal Law Gazette I no. 62/2013, is amended as follows:

1 in § 1 article 6 is amended as follows:

(a) in no. 1, the phrase "inter vivos by physical movable property and monetary claims" does not apply.

(b) in Z, 3 is the phrase "the special tax rate of" replaced by the phrase "a special tax rate in accordance with".

2. § 5 5 following Z 6 attaches to the Z:



"6 § to apply 1 para 6 No. 1 in the version of the public interest law 2015, BGBl. I emerges No. 160/2015 with 1 January 2016 in force and on donations, for which the tax debt incurred after December 31, 2015 or would arise."

Article 6

Change the federal tax code

The federal tax code, Federal Law Gazette No. 194/1961, as last amended by the tax reform law 2015/2016, Federal Law Gazette I no. 118/2015, is amended as follows:

1. According to § 40, following sections 40a and 40B are inserted:

"§ 40a. A corporation loses its standing for activity for charitable, benevolent or religious purposes benefits tax legal not, that they



1 medium (especially economic assets and economic advantages) turns beneficiary institutions in the sense of § 4a par. 3 to 6 and § 4B EStG 1988 for promoting immediate same purposes as the determined Corporation, 2. against payment, but without profit to local authorities provide supplies or other services, working promotes the same purposes as the performance tasks Corporation.

§ 40 b. A corporation loses their standing for activity for charitable purposes benefits in tax-legal field, not by the fact that it provides funds for scholarships and awards for serving scientific research tasks or for serving adult education teaching as well as for related scientific publications and documentation or for scholarships to students of the institution concerned in the sense of Article 4a par. 3 No. 1 and 3 EStG 1988 or a University of applied sciences ", unless the Corporation has delegated the decision on such benefits an institution in the sense of Article 4a par. 3 No. 1 and 3 EStG 1988 or a University of applied sciences."

47 the following paragraph is added to § 2. 323:

"By 2015, Federal Law Gazette I no. 160/2015, (47) the sections 40a and 40B each as amended by the public interest law with 1 January 2016 into force."

Article 7

Amendment of the transparency database Act 2012

The 2012 transparency database Act, Federal Law Gazette I no. 99/2012, amended by the Federal Act, Federal Law Gazette I no. 17/2015, is amended as follows:

1. in article 1, paragraph 2, the paragraph stating "§ 23 para 2" by the paragraph stating "§ 23 para 2 and 4" is replaced.

2. in article 23, para. 3, of the parenthetical expression "Paragraph 1" by the parenthetical expression "paragraphs 1 and 5" is the bracket expression "Paragraph 2" by the parenthetical expression "para 2 and 4" is replaced.

3. the article 23 be attached following paragraph 4 and 5:

"(4)-providing agencies that a promotion within the meaning of Section 4a para 4a of subpara 1 lit. b EStG 1988 awarded, can paragraph 4a of the EStG 1988 and for the purpose of processing in the of transparency database, by subsidies granted to them within the meaning of Section 4a lit para 4a No. 1 the Federal Minister of finance with the approval of the Corporation in accordance with Section 4a. b EStG 1988 electronically communicated. For delivery, they can use a service provider. The message has to comply with section 25. Article 31 shall apply mutatis mutandis.

(5) the Tax Office Vienna may 1/23 of bodies referred to in Article 4a para 4a of the EStG 1988 by query from the transparency portal to verify that a promotion in accordance with § 4a para 4a of the EStG 1988 is clearly made in the database of the transparency. The result of the query is limited to the presence or not before concern of an entry of a promotion of the relevant single category."

Article 8

Amendment of the Federal law on the granting of privileges to non-governmental international organizations

The Federal law on the grant of privileges to non-governmental international organizations, Federal Law Gazette No. 174/1992, is amended as follows:

1. in paragraphs 1, 3 and 6 para 1 is substituted with the word sequence "of the Federal Minister for Europe, integration and exterior" the phrase "of the Federal Minister for Foreign Affairs".

2. in paragraph 4, the phrase 'Club law 1951' by the word order is "2002 Association Act, Federal Law Gazette I no. 66/2002, in its up-to-date version" replaced.

3. paragraph 7:

"Quasi international organisations within the meaning of paragraph 2 are § 7 (1) in accordance with paragraph 3 and 4 conceded privileges."

(2) a quasi-international organization is an organization within the meaning of this Federal Act,



1 is with notice in accordance with § 6 non-profit status has been recognized as, 2 whose activity closely connected with the activities of an international organisation within the meaning of § 1 section 7 of the Federal law on the granting of privileges and immunities on international organizations, Federal Law Gazette No. 677/1977, in the currently valid version is 3. who maintains a constant and staffed adequately equipped office in Austria , 4 a) whose members are mostly States, international organisations or institutions, the duties of States or international meet organisations, or b) who; financed by States, international organizations or institutions, which perform functions of States or international organizations, at least 25%

5. similar structures as an intergovernmental organization has and 6 in two or more States involved is.

(3) the Federal Government has regulation to determine which organizations each meet the requirements of paragraph 2 to the beginning of a calendar year. The regulation is to be on a calendar year. As regards the institutions referred to in the regulation, the separate issue of a notice within the meaning of § 1 is not required. The provisions of sections 4, 5 and 8 shall apply to the organisations referred to in regulation immediately.

(4) organizations (para. 2) the quasi international stated in the regulation referred to in paragraph 3 are admitted following privileges:



1. the liberation of the organisation in relation to their official activity of following charges: a) the fee on leases in accordance with § 33 TP 5 of the fees Act 1957, Federal Law Gazette No. 267/1957, in its up-to-date version;

b) of standard consumption tax for vehicles of the organisation;

c) of the motor-related insurance tax for vehicles of the organisation;

d) of the motor vehicle tax for vehicles of the organisation;

(e) the municipal tax).

2. the exemption from the real estate transfer tax for the gratuitous acquisition (§ 7 para 1 Z 1 Retta 1987) a plot within the meaning of section 2 of the real estate transfer tax act 1987 (RETTA 1987), Federal Law Gazette No. 309/1987, in the current version, by an organization if the plot is the official activity.

3. the liberation of workers of the organisation from income tax on active remuneration (wages, salaries and other benefits), received for their services from this Organization on its official activity. Such exemption touches not the right of the Republic of Austria, to take into account these active references when determining the tax to be collected by income from other sources."

4. in article 9, paragraph 1 is the digit and punctuation ", 7".

5. in article 9, paragraph 2, the phrase "the Federal Minister for Foreign Affairs" is replaced by the phrase "the Minister for Europe, integration and appearance".

6 in article II, paragraph 1 reads:

(1) the enforcement of the Federal law is



1. with regard to the sections 1 to 3 of the Federal Minister for Europe, integration and exterior, 2. in terms of section 4 of the Federal Minister for Europe, integration and appearance in agreement with the Federal Minister for Home Affairs, 3rd in terms of sections 5 to 7 para 2 and 4 of the Federal Minister of finance, 4. with respect to article 7 par. 3 of the Federal Minister of finance in agreement with the Federal Minister for Europe "That integration and exterior, 5. with regard to article 8 of the Federal Minister for labour, Social Affairs and consumer protection and 6 with regard to article 9 of the Federal Minister, whose scope is touched, entrusted."

7. in article II, the following paragraph 3 is added:

"(3) sections 1, 3, 4, 6 para 1, 7 and 9 and article II paragraph 1 in the version of the public interest law 2015, Federal Law Gazette I no. 160/2015 with 1 January 2016 into force."

Article 9

Amendment to the court fees Act


The court fees Act, Federal Law Gazette No 501/1984, as last amended by the amendment of the inheritance by 2015, Federal Law Gazette I no. 87/2015, is amended as follows:

1. in article 25 be attached following para. 4 and 5:

"(4) registrations for the acquisition of the property and construction law by bodies, associations or estates, which are designed to promote non-profit, charitable or religious purposes in accordance with sections 34 to 44 para 1, 45, 46 and 47 BAO in the currently valid version, are from the entry fee according to the tariff post 9 lit. free b Z 1 to 3, if the acquisition of forming the basis of the registration is free of charge. Whether a free purchase, is according to the provisions of the tax act in 1987 to judge.

(5) the fee waiver occurs only pursuant to paragraph 4, if it is taken above the input with reference to the legal basis of claim and the conditions are demonstrably been recognized according to paragraphs 34 to 44 para 1, 45, 46 and 47 BAO from the tax authorities. At the request of the authority of the notices of payment due you have exemption claim to certify the conditions growing parties."

2. in article VI 61 be added following Z:



"61. § 25 para 4 and 5 as amended by the public interest law by 2015, Federal Law Gazette I no. 160/2015 with 1 January 2016 into force." You are to apply to entries where the acquisition process forming the basis of the registration took place after December 31, 2015."

Fischer

Faymann