Public Interest Law 2015 - 2015 Gg

Original Language Title: Gemeinnützigkeitsgesetz 2015 – GG 2015

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160. Federal Law, by which a federal law on the regulation of the federal penal and fund system (Federal Foundation and Fund Act 2015-BStFG 2015) enacted and the Income Tax Act 1988, the corporation tax law 1988, the Basic advertising tax law 1987, the foundation entrance tax law, the federal tax code, the Transparency Database Act 2012, the federal law on granting privileges to non-governmental organizations and the court fee law amended (Municipal Good Law 2015-GG 2015)

The National Council has decided:

table of contents

Article 1

Federal Law on the Regulation of the Federal Foundation and the Fund (Bundes-Stiftung-und Fondsgesetz 2015-BStFG 2015)

Article 2

Amendment of the Income Tax Act 1988

Article 3

Amendment of the Corporate Tax Act 1988

Article 4

Amendment of the Basic Value Tax Act 1987

Article 5

Amendment of the Foundation's Incoming Tax Act

Article 6

Amendment of the Federal Tax Code

Article 7

Amendment of the Transparency Database Act 2012

Article 8

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

Article 9

Amendment of the Court Fees Act

Article 1

Federal Law on the Regulation of the Federal Foundation and the Fund (Bundes-Stiftung-und Fondsgesetz 2015-BStFG 2015)

table of contents

Section 1
General provisions

§ 1

Scope

§ 2

The concept of the Foundation and the Fund

§ 3

Name

§ 4

Founder

§ 5

Management and representation

Section 2
Establishment and emergence

§ 6

Conditions for the establishment and emergence of

§ 7

Founding Declaration

§ 8

Admissibility of construction

§ 9

Display of erection

§ 10

Declaration that the establishment is not permitted

§ 11

Amendment of the Founding Declaration, the Organist Representative or the seat

§ 12

Construction of death due to

§ 13

Official appointment of a pen or fund curator

§ 14

Authorities and procedures

§ 15

State supervision of foundations and funds

Section 3
Organs

§ 16

General

§ 17

Head of Foundation or Fund

§ 18

Auditor

§ 19

Endowment or fund auditors

§ 20

Accounting and control activities

Section 21

Supervisory Body

Section 4
Foundation and fund registers

Section 22

Guided tour and content

Section 23

Registration, retention and comprehension

Section 5
Shutdown

§ 24

End of legal personality

Section 25

Conversion of foundations into funds

Section 26

Transformation into foundations according to this federal law

§ 27

Resolution

6.
Transitional and final provisions

§ 28

Transitional provision

§ 29

Enforcement

§ 30

References

Section 31

Linguistic equality

Section 32

entry into force

Section 1

General provisions

Scope

§ 1. (1) This federal law shall apply to foundations and funds whose assets are determined by private legal acts for the performance of charitable or charitable tasks, provided that they are used for their purposes beyond the interests of a Federal states go out and not even before the first. In October 1925, the countries were administered autonomously.

(2) The provisions of this Federal Law shall apply to foundations and funds for the purposes of a legally recognised church or religious society only if these foundations or funds for their establishment, amendment, resolution or Administration in accordance with the provisions of state approval in force for this legally recognised church or religious society, or subject to state supervision.

The concept of the Foundation and the Fund

§ 2. (1) Foundations within the meaning of this Federal Act are assets with legal personality which are permanently dedicated by an order of the founder, the performance of which is the performance of the fulfillment of charitable or charitable purposes (paragraph 1). 3 and 4). Subject to an exclusion in the founding declaration (Section 7 (2) (7)), the use of the assets in the sense of the foundation's purpose is not detrimental to the property as a foundation if it is ensured that the remaining assets will be 50,000 euros. does not fall below any time.

(2) Funds within the meaning of this Federal Law are not permanently dedicated assets with legal personality, which are the fulfillment of charitable or charitable purposes (paragraph 2). 3 and 4).

(3) Non-profit in the sense of this Federal Act are such purposes, through the fulfilment of which the general public within the meaning of Section 35 (2) of the Federal Tax Code (BAO), BGBl. No 194/1961.

(4) Mildacting (humanitarian, charitable) within the meaning of this Federal Act are those purposes which are aimed at supporting persons in need of assistance (§ 37 BAO).

Name

§ 3. The name of the Foundation or of the Fund shall be clearly distinguished from all foundations and funds registered in the Register of Endowments and Funds; it may not be misleading and shall contain the word "Foundation" or "Fund" without abbreviation.

Founder

§ 4. (1) Founders may be one or more natural or legal persons. A foundation of death because of or a fund of death because of it can only have one natural person as the founder.

(2) If a foundation or a fund has several founders, the rights to which the founder is entitled or reserved may be exercised only by all founders jointly or their legal successor, unless the founding declaration sees something else before.

Management and representation

§ 5. (1) Only a natural person who has agreed to the order may be entrusted with the management of the business. Excluded are persons who are not trustworthy. The persons entrusted with the management have to perform their duties sparingly and with the care of conscientious business managers.

(2) If the Founding Declaration does not provide otherwise, the overall management shall be adopted. For this purpose, simple majority voting is sufficient.

(3) If the foundation declaration does not provide otherwise, the overall representation shall also be adopted. The organ walters alone are authorized to represent the Foundation or the Fund.

(4) In addition to the question of full or individual representation, the power of representation is unrestricted to third parties. Limitations provided for in the Founding Declaration only act in an internal relationship.

(5) In his own name or for any other closed business of an organic representative with the Foundation or the Fund (Insiu-Transactions), where transactions are of minor importance, may, with the consent of another Representation or management is to be closed to an organ walter. For other insecurity transactions,

1.

the consent of the supervisory body;

2.

if no supervisory body is appointed, the approval of the endowment or fund auditor, and

3.

if no endowment or fund auditor is appointed, the consent of all auditors

necessary.

Section 2

Establishment and emergence

Conditions for the establishment and emergence of

§ 6. (1) In order to establish a foundation or a fund, the founder's declaration is required to establish a foundation or a fund (Founding Declaration) by means of the purpose of a particular asset.

(2) A foundation or fund shall be established as a legal entity with the entry in the register of endowment and fund registers. For actions on behalf of the foundation or the fund prior to registration in the endowment and fund register, the trader shall be liable to an undivided hand.

Founding Declaration

§ 7. (1) The foundation declaration constitutes the statutes of the foundation or the fund and, in any event, has to contain:

1.

the name and seat of the Foundation or of the Fund;

2.

the address and the relevant address for service,

3.

the sole purpose of the immediate and immediate purpose,

4.

the exclusion of the winner's intention,

5.

the dedication of the assets and the exclusion of assets to the Founder or to the Foundation or to the Foundation or to the Fund, provided that they are not in accordance with § 4a or § 4b of the EStG 1988,

6.

the name and address of the founder, in the case of natural persons, the date of birth, in the case of legal persons, if any, the company book number or the ZVR number,

7.

a list of the members of the Management Board

a)

the function,

b)

of the name,

c)

of the date of birth,

d)

of the place of birth and

e)

the relevant address for deliveries

for each member of the Board of Foundation and the Fund Board (§ 17),

8.

Regulations concerning the reordering, dismissiation, period of function and power of representation of the Executive Board (§ 17),

9.

if auditors are appointed, a list of auditors shall be given

a)

the function,

b)

of the name,

c)

in the case of natural persons of the date of birth, in the case of legal persons, if available, the company book number or the ZVR number,

d)

in the case of natural persons of the place of birth, in the case of legal persons, if available, of the registered office and

e)

the relevant address for deliveries

for each auditor (§ 18),

10.

Regulations on the determination, reordering, dismissiation and functioning of the auditors (§ 18),

11.

if foundation or fund auditors are appointed, a list of the endowed or fund auditors shall be given in

a)

the function,

b)

of the name,

c)

in the case of natural persons of the date of birth, in the case of legal persons, if available, the company book number or the ZVR number,

d)

in the case of natural persons of the place of birth, in the case of legal persons, if available, of the registered office and

e)

the relevant address for deliveries

for each endowment or fund auditor (§ 19),

12.

Regulations concerning the appointment, dismissive and functional duration of the endowed or fund auditors (§ 19),

13.

if a supervisory body is established, a list of the members of the supervisory body shall be given

a)

the function,

b)

of the name,

c)

of the date of birth,

d)

of the place of birth and

e)

the relevant address for deliveries

for each member of the supervisory body (§ 21),

14.

Regulations relating to the appointment, dismise and function of the supervisory body (§ 21),

15.

provisions relating to the liquidation and disposal of the remaining property in the event of the dissolution or elimination of the non-profit or charitable purpose;

16.

Provisions concerning the compensation of the Board of Foundation or the Fund's Board of State and

17.

the circle of beneficiaries.

(2) The founding declaration may in particular include:

1.

the establishment of further bodies empowered to manage and represent the purpose and the designation of persons to whom special tasks are to be assigned,

2.

Provisions relating to the duration of the Fund;

3.

Regulations on the amendment of the Founding Declaration,

4.

Regulations on the internal order of collegial endowment and fund bodies,

5.

(1) (1) (16) Provisions on the powers of the Foundation or of the Fund, as well as on the payment of compensation to the administrative and representative bodies of the Foundation or of the Fund,

6.

provisions on the lawful possibility of conversion of foundations into funds,

7.

the exclusion of the use of the assets pursuant to section 2 (1), second sentence, and

8.

Rules on the successor to the legal successor.

Admissibility of construction

§ 8. (1) The establishment of a foundation or fund shall be permitted where:

1.

the founding declaration corresponds to § 7,

2.

the purpose is charitable or mildly active,

3.

the assets are at least 50,000 euros, available in full, immediately and unburdened, and served in the case of foundations for the permanent fulfilment of the purpose,

4.

the property may be used solely for charitable or charitable purposes within the meaning of the Federal Tax Code, in the event of dissolution or omission of the charitable or charitable purpose, and

5.

The assets dedicated to the Foundation in one of § 446 of the General Social Insurance Act, BGBl. No 189/1955, provided that the founder has not determined otherwise.

(2) In case of contributions in kind, BGBl shall be subject to the submission of an affirmation of an auditor, an accounting firm or a supervisor within the meaning of Section 13 of the Cooperative Review Act 1997. I No 127/1997, to demonstrate that the requirements of paragraph 1 Z 3 are met.

Display of erection

§ 9. (1) The establishment of a foundation or a fund shall be reported by the founder to the Finanzamt Wien 1/23 by presenting a founding declaration corresponding to § 7 as well as the confirmation in accordance with section 8 (2).

(2) The Finanzamt Wien 1/23 shall examine the founding declaration to the effect that it complies with the requirements of § 41 BAO. This is to be noted in a modest way by the Finanzamt Wien 1/23 within six weeks after the founder has fulfilled all the improvement orders carried out by the tax office. The endowment and fund authority shall be sent a copy of the apportionment certificate, including the foundation declaration and confirmation in accordance with section 8 (2).

(3) In the event that the foundation declaration does not meet the requirements of § 41 BAO, the Finanzamt Wien 1/23 shall be informed of this. The communication shall be brought to the attention of the Foundation and Fund Authority.

(4) The provisions of the BAO shall apply to the setting-up procedure referred to in paragraphs 2 and 3.

Declaration that the establishment is not permitted

§ 10. (1) Within six weeks of failure to comply with any improvement orders received by the Foundation and Fund authorities, the Foundation and the Fund's authority shall declare that the establishment is not permitted if:

1.

The purpose, name or organisation of the Foundation or of the Fund would be unlawful or

2.

the proof in accordance with § 8 (2), that any kind of contributions in kind meet the requirements of the assets in accordance with § 8 (1) Z 3, is not provided.

(2) In those cases in which the establishment according to paragraph 1 is permitted, the Foundation and Fund authorities shall have a declaration on the formation of the foundation or the fund, including the necessary provisions pursuant to section 22 (2), to the register and fund register. Information to be transmitted. The data shall be entered in the register and fund register.

(3) In the proceedings concerning the admissibility of the establishment, the financial prokuratur is party to the party position.

Amendment to the Founding Declaration

§ 11. (1) § § 1 to 10 shall also apply to amendments to the founding declaration. A register extract shall be transmitted only if the register status has changed by means of the declaration of foundation.

(2) A modification of the purpose shall be permitted only if:

1.

this is provided for in the Founding Declaration, or

2.

the original purpose of the foundation can no longer be fulfilled, and the founder's will must not be overlooked.

(3) In the event of an amendment to the Founding Declaration, the Foundation or the Fund shall have all its representatives, indicating the function, name, date of birth, place of birth and the address for delivery, as well as the To announce the beginning and end of the power of representation within four weeks of the appointment of the Foundation and the Fund's authority.

(4) The Foundation or the Fund shall also inform the Foundation and the Fund's authority of any change in the address relevant to the delivery within four weeks.

(5) The Foundation and the Fund's Office shall inform the Foundation and Fund Register of changes to the Founding declarations. These are to be entered in the register and fund register.

Construction of death due to

§ 12. (1) A foundation or a fund of death shall be established by means of a final declaration of foundation which has to comply with the formal requirements of a final grant. By way of derogation from § 7, it shall be sufficient for a final declaration of incorporation if a specific or identifiable property has been dedicated to a non-profit or charitable purpose within the meaning of section 2 (3) or (4).

(2) Where such a declaration of incorporation is present, the first organic representatives appointed, where appropriate, shall be notified in the procedure of abandonship, which shall make the establishment of the establishment and, if necessary, be responsible for the development of the The Foundation or the Fund shall be responsible.

(3) If, in the founding declaration of a foundation or a fund of death, no organic representatives were appointed or did not agree to their appointment, the Foundation and the Fund authority shall, upon request or on its own account, be responsible for the To arrange an appointment of an inheritance curator and to act as a foundation or fund curator. The

1.

to ensure the creation of the Foundation or of the Fund and the necessary establishment of a statute for the fulfilment of the requirements of Section 7;

2.

to appoint the first Board of Management and the first Examination Body, if necessary, and

3.

to represent the Foundation or the Fund to the outside and to manage the assets devoted to it until the appointment of the Foundation Board or Fund Board.

(4) In the case of foundations or funds of death, the Court of Inheritance has to communicate the financial procuration from the latter's disposal. The financial procuration comes under the procedure of admissibility of the establishment of the party position.

Official appointment of a pen or fund curator

§ 13. (1) An endowment or fund curator shall be ordered immediately upon request or on its own account if:

1.

the members of the Management Board required to represent the Foundation or the Fund are missing and cannot be reappointed in accordance with the rules laid down in the Founding Declaration; or

2.

the conditions set out in Article 5 (1) of the first and second sentences are no longer fulfilled, or

3.

the appointment of auditors pursuant to § 18 para. 2 Z 2 or endowment or fund auditors pursuant to § 19 (3) Z 2 and not a supervisory body is established exclusively for the appointment of the respective examiners or

4.

the appointment of a supervisory body in accordance with section 21 (2) is required and cannot be ordered or reordered in accordance with the regulations provided for in the founding declaration.

(2) § 12 (3) last sentence shall apply mutatily.

Authorities and procedures

§ 14. (1) The Landeshauptmann shall be the foundation and fund authority within the meaning of this Federal Law.

(2) If this is in the interest of the simplicity, appropriateness or economy of the administration, the Governor of the State may authorise the district administrative authorities with a Regulation to decide all or certain cases.

(3) For foundations and funds which, according to their statutes, are to be administered by a Federal Ministry, the tasks of the Foundation and Fund Authority shall be the responsibility of the Federal Minister responsible for the purpose of endowment and fund. The same applies to foundations and funds which are to be administered according to their statutes of persons (partnerships), which are ordered for this purpose by the Federal President, the Federal Government or by a Federal Minister.

(4) The Landesverwaltungsgericht (Regional Administrative Court) shall decide on complaints against the authority of the Foundation and the Fund's authority. The Federal Financial Court shall decide on complaints against proceedings pursuant to § 9 (2) and (3).

(5) The local jurisdiction shall, unless otherwise specified, be governed by the seat specified in the Founding Declaration.

State supervision of foundations and funds

§ 15. (1) The foundations and funds shall be subject to the supervision of the Foundation and the Fund authority in accordance with this Federal Act.

(2) Organforests of the Foundation and Fund Authority, which are entrusted with the State supervision of a foundation or fund, may not be appointed to the Foundation or the Fund's Board of Management or as auditors of the Foundation or the Fund.

Section 3

Organs

General

§ 16. The bodies of the Foundation or of the Fund shall be in particular:

1.

the head of the foundation or the fund (§ 17),

2.

the auditor (§ 18),

3.

the endowment or fund auditor (§ 19) and

4.

the Board of Supervisors (§ 21).

Head of Foundation or Fund

§ 17. (1) The Foundation's or the Fund's management must consist of at least two persons. Only natural persons may be appointed to its members.

(2) The Foundation Board or Fund Board shall manage and represent the Foundation or the Fund and shall ensure the fulfilment of the Foundation's or Fund's purpose. It is obliged to comply with the provisions of the Foundation's or the Foundation's declaration.

(3) The decision-making in all matters which are not expressly reserved to another institution of the Foundation or the Fund shall be the responsibility of the Board of Foundation or the Fund's Board of management.

Auditor

§ 18. (1) If

1.

shall not be required to appoint either a pen or a fund auditor in accordance with section 19 (2), nor

2.

an endowment or fund auditor is appointed in accordance with section 19 (1),

at least two auditors shall be ordered.

(2) If a supervisory body is established, the auditor shall appoint the auditor. Where a supervisory body is not established, the auditors shall be

1.

during the lifetime of the founders of these and

2.

then of the pen or fund urator (§ 13)

to order.

(3) The auditors shall be subject to a reporting obligation within the meaning of Section 273 (2) of the Company Code (UGB), dRGBl. S 219/1897. They must be independent and must not be members of any other institution whose activity is subject to supervision.

Endowment or fund auditors

§ 19. (1) The founders can order a foundation or fund auditor.

(2) foundations and funds whose ordinary income or ordinary expenses or distributions exceed EUR 1 million per annum in two consecutive years shall have at least one endowment or fund auditor to appoint.

(3) If a Board of Supervisors is established, it shall appoint the endowment or fund auditor. If a supervisory board is not established, the pen or fund auditor

1.

during the lifetime of the founders of these and

2.

then of the pen or fund urator (§ 13)

to order.

(4) In the case of paragraph 3 (3) (2), the Foundation or the Fund's President may submit a three-way proposal from which the Foundation's or the fund's auditor should be ordered.

(5) For the pen or fund auditor, only

1.

Auditor or

2.

audit firms or

3.

Revisors within the meaning of Section 13 of the Cooperative revision Act 1997, Federal Law Gazette (BGBl). I No 127/1997,

where there is no partiality or exclusion within the meaning of § 271 UGB. The foundation or fund auditors are subject to a reporting obligation within the meaning of § 273 (2) of the German Commercial Code (UGB).

(6) It is excluded as a foundation or fund auditor who has already drawn a confirmation note in accordance with § 20 on the audit of the annual 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 financial years.

Accounting and control activities

§ 20. (1) The Foundation or Fund Board shall ensure that the financial situation of the Foundation or of the Fund is sufficiently recognizable in time and in sufficient time. It shall set up accounting procedures to meet the requirements of the Foundation or of the Fund, and shall in particular ensure that the revenue and expenditure are recorded in progress. At the end of the accounting year, the Foundation Board or Fund Board shall draw up a revenue and expenditure account or an annual financial statement and balance sheet within a period of five months.

2. The auditors or the endowed or fund auditors shall have the financial management of the Foundation or of the Fund with regard to the regularity of the accounts and the use of the funds in accordance with the Founding Declaration within the four months from the drawing up of the revenue and expenditure account or the annual financial statements. The Foundation Board or Fund Board shall submit the necessary documents to the auditors or the pen or fund auditor, and shall provide the necessary information.

(3) The audit report has to confirm the regularity of the accounts and the use of the funds corresponding to the founding declaration or to show any identified cases of birth or danger to the stock of the foundation or of the fund. In particular, unusual revenue or expenditure, particularly in the case of insecurity transactions (§ 5 (5)), is particularly relevant.

(4) The auditors or the endowed or fund auditors shall forward the audit report to the Foundation or Fund Board and to the Board of Supervisors without delay after the preparation. The Board of Foundation or the Fund's Board of Auditors shall remove the defects of the buildings identified by the auditors or the endowment or fund auditor, and shall take measures against the risks identified. The Board of Supervisors shall monitor the implementation.

(5) In the event of gross breaches of duty, the auditors or the endowment or fund auditor shall inform the Board of Supervisors and have to bear the Board of Foundation or the Fund's Board of Supervisors, within six months of notification, of the deficiencies identified remove. If this is not the case, the auditors or the endowment or fund auditor shall inform the Foundation and the Fund's authority accordingly. This has to be dismissed by the Foundation's or the Fund's executive and to the founder with the new order to be appointed. There is no suspensive effect on appeal against the dismise.

(6) The Foundation or Fund Board of foundations or funds in respect of which ordinary expenditure or distributions are each more than EUR 1 million each year in two successive financial years shall be subject to the following year's accounting year to draw up an annual financial statement (balance sheet, profit and loss account) in place of the revenue and expenditure account. § § 190 to 216, 222 to 226 (1), 226 (3) to 234, 236 to 239 (1) and (2) and § 243 of the UGB (UGB) are to be applied in a reasonable way. The obligation to draw up an annual financial statement shall be waited as soon as the threshold is no longer exceeded in two successive accounting years.

(7) The Board of Foundation or the Fund Board shall have the revenue and expenditure account or the annual accounts, together with the balance sheet, the audit report and an activity report no later than nine months after the end of the accounting year of the Foundation and to be transmitted to the Fund.

(8) The revenue and expenditure account or the annual accounts shall also be transmitted to the register and fund register.

Supervisory Body

§ 21. (1) The founders may provide in the founding declaration (§ 7 paragraph 2 Z 1) that a supervisory body is to be ordered.

(2) In any case, the founders shall have a supervisory body to appoint a supervisory body if:

1.

the payouts of the Foundation or of the Fund in respect of activities not directly referred to in § 40 BAO ("non-operational activities") exceed EUR 10 million per year in two consecutive years; or

2.

the ordinary income or ordinary expenditure of the Foundation or of the Fund in respect of activities which are directly within the meaning of Article 40 of the BAO ("operative activities"), exceed EUR 10 million per year in two consecutive years and more than 40 employees, or

3.

the Foundation or the Fund

a)

Limited liability companies or companies with limited liability within the meaning of section 244 (1) of the UGB (German Commercial Code). 3) and

b)

the number of employees (para. 4) of the Foundation or of the Fund as well as of the respective subsidiaries together in sum of 300.

(3) Uniform management within the meaning of paragraph 2 (2) (3) (3). a is in any case given when the foundation or the fund is entitled to

1.

the majority of the voting rights in a company (subsidiary undertaking); or

2.

to appoint a majority of the members of the administrative, management or supervisory body; , or

3.

to exert a dominant influence.

(4) The number of employees referred to in paragraph 2 Z 3 lit. b determine the number of employees of the Foundation or of the Fund and of the respective subsidiaries in the last month of the previous accounting year. The head of the foundation or the fund has to determine the average number of the last year and to inform the endowment or fund auditor.

(5) If the founders do not comply with their obligation under para. 2 within six months, the Board of Supervisors shall be ordered to order the endowment or fund urator to be ordered in accordance with § 13.

(6) The Board of Supervisors must consist of at least three natural persons who are not allowed to belong to the Foundation or the Fund's Board of Supervisors (§ 17). The Board of Supervisors may decide by a majority decision on the admission or dialing of new members if no other arrangement has been taken by the founder.

(7) The Board of Foundation or the Fund's Board of Supervisors may discontinue the Board of Supervisors if:

1.

the conditions laid down in paragraph 2 are no longer met; and

2.

the Board of Supervisors is not required to make a declaration in accordance with Section 7 (2) (1) of the Founding Declaration.

(8) The register and fund register must be notified of the registration in the register and fund register:

1.

the establishment of the Board of Supervisors,

2.

the members of the Board of Supervisors, including the power of representation,

3.

the deletion or modification of representative powers in accordance with Z 2 and

4.

the convening of the supervisory body.

(9) The tasks of the Board of Supervisors shall be in particular:

1.

the control of the management and the building,

2.

the monitoring of compliance with the Foundation's or the Fund's statutes,

3.

the monitoring of the implementation of the audit report in accordance with section 20 (4),

4.

the appointment of the auditors in accordance with section 18 (2),

5.

the appointment of the endowment or fund auditor in accordance with section 19 (3),

6.

the support of the endowment or fund auditor in the monitoring of the removal of defects pursuant to Article 20 (5), in particular through the monitoring of the Board of Foundation or the Fund's Board of Auditors,

7.

the decision on the admission or selection of members if no other arrangement has been made on the part of the founder,

8.

the appointment of the Foundation or Fund Board, provided that the Founding Declaration does not provide otherwise,

9.

the representation of the Foundation or of the Fund in relation to the Foundation or the Fund's Board of State;

10.

consent to other insecurity transactions within the meaning of Section 5 (5),

11.

Consent to further transactions subject to consent (para. 10),

12.

the notification to the register or fund register referred to in paragraph 8;

13.

decision-making on the Rules of Procedure in accordance with paragraph 11; and

14.

other tasks entrusted by the Founding Declaration, which are not attributable to the management.

(10) The provisions of Section 95 (2) and (3) of the German Stock Corporation Act 1965 shall apply in accordance with the provisions of Section 95 (2) and (3) of the Supervisory Body. The Founding Declaration may extend the responsibility of the Board of Supervisors for tasks that are not attributable to the Management Board.

(11) The Board of Supervisors shall hold a meeting at least half a year. More detailed rules on convening, decision-making, representation and proceedings are to be laid down in a point of order, provided that the founders have not adopted deviating rules in accordance with Section 7 (2) Z 4.

(12) § 110 of the Labour Constitution Act (ArbVG), BGBl. No. 22/1974, as well as Section 25 (2) of the Private Foundation Act, if a Board of Supervisors is to be established exclusively in accordance with Section 2 (2) (3), foundations and funds shall apply mutatily, whereby the employees ' representatives shall apply in the case of decisions which make the special For the purposes of Section 132 (1) of the ArbVG, do not have the right to vote.

Section 4

Foundation and fund registers

Guided tour and content

§ 22. (1) The Federal Minister of the Interior shall have a register of endowments and funds for all foundations and funds subject to the provisions of this Federal Law, and shall provide information on the information contained in the Foundation and Fund Register. . Against proof of identity anyone can inspect the register and fund register as well as require copies and excerpts from the entries and documents. The Federal Minister for the Interior shall have the current status of the name, seat and address of the Foundation or of the Fund as well as the names of the representative bodies in an electronic, public register.

(2) The register and fund register shall contain:

1.

the name, seat and address of the Foundation or of the Fund;

2.

information on 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 to the founding declaration,

6.

information on the conversion or dissolution of the Foundation or of the Fund; and

7.

the revenue and expenditure account or the annual accounts.

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

Registration, retention and comprehension

§ 23. (1) The establishment of a foundation or fund as well as a running number shall be entered in the register and fund registers, in each case, and the date and number of business of the file or of the declarations referred to in paragraph 3 above shall be entered in the register. The endowment and fund authority had been made available. In the case of a registration which has lost its meaning by a subsequent registration, this is to be clearly identified. In extracts (copies) from the register and fund register, such entries shall only be included in so far as this is requested or required in the circumstances.

(2) The register and fund register shall be kept permanently.

(3) The endowment and fund authorities responsible for foundations and funds in accordance with § 14 shall submit all the information to be included in the Foundation and Fund Register to the Federal Minister for Home Affairs. The foundation and fund authorities as well as the foundations and funds must be notified of the registration in the register and fund register.

Section 5

Shutdown

End of legal personality

§ 24. The legal personality of a foundation or of a fund shall end with the registration of the dissolution or conversion in the register of funds and funds. If a settlement is necessary, the Foundation or the Fund will not lose its legal capacity until the completion of the settlement is registered.

Conversion of foundations into funds

§ 25. (1) Foundations are to be converted into funds if their performance is no longer sufficient for the permanent performance of the foundation's purpose, but through the use of the Foundation's assets the fulfilment of the foundation's purpose by at least five years shall be guaranteed, unless otherwise provided for the sake of the founder's will.

(2) The conversion of a foundation into a fund shall be effected by amending the founding declaration. § 11 shall apply mutatily to this amendment to the founding declaration.

(3) In addition to the cases referred to in paragraph 1, a conversion can take place in accordance with the conditions laid down in the Founding Declaration (§ 7 para. 2 Z 6).

(4) The conversion referred to in paragraph 1 shall be brought to the attention of the Foundation and the Register of Funds and shall be entered in the Register. With the registration in the register and fund register, the foundation continues to exist as a fund under this federal law.

Transformation into foundations according to this federal law

§ 26. (1) Foundations, which are based on the private foundation law, BGBl. No 694/1993, can be converted into foundations in accordance with this federal law if they are granted tax-law benefits in accordance with § § 34 ff BAO, on the basis of the conditions laid down in the conditions laid down in § § 34 ff BAO. On the basis of a conversion decision, which in any case has to contain the information in accordance with § 7 (1), the foundation organs have to make a founding declaration and order the first board of the foundation.

(2) § 9 shall apply mutatily, subject to the proviso that:

1.

check whether the condition of paragraph 1 of the first sentence is met, and

2.

the period laid down in § 9 (2) does not apply.

(3) The Foundation's Office shall be notified of the Founding Statement and the Board of Trustees. The foundation authority may declare that the conversion is not permitted. The decision must take into account the fact that the purpose of the Foundation shall be taken into account in accordance with the content of the declaration of incorporation. § 10 shall apply mutatily.

(4) The conversion referred to in paragraph 1 shall be brought to the attention of the Foundation and the Register of Funds and shall be entered in the Register. With the registration in the register and fund register, the foundation continues to exist as a foundation under this federal law.

Resolution

§ 27. (1) foundations and funds shall be dissoled upon request, if:

1.

the duration of the fund provided for in the founding declaration has expired, or

2.

the purpose of the foundation or the fund can no longer be achieved, or

3.

the founder would revoke the foundation, or

4.

the assets under foundations have fallen below 50,000 euros and are cost-covering within the meaning of § 71 (2) of the Insolvency Code, RGBl. No. 337/1914.

(2) The Board of Foundation or the Fund's Board of Management shall communicate the existence of a condition pursuant to paragraph 1 as well as the termination of the liquidate of the Foundation and Fund authorities.

(3) In addition, the Foundation or the Fund shall dissolve the Foundation or the Fund if:

1.

the activities of the Foundation or of the Fund are contrary to criminal law; or

2.

the purpose of the foundation or the fund is no longer non-profit or mildly active or its fulfilment has become impossible; or

3.

the provisions of § 28 are not complied with.

(4) In the proceedings for the dissolution of the foundation or of the fund, the financial prokuratur party position is to be found.

(5) Apart from those cases in which insolvency proceedings have already been initiated on the assets of the Foundation, the settlement shall be subject to the conditions laid down in the Declaration of Founding in the case of the dissolution or removal of the non-profit or charitable non-profit or loss Appropriate provisions shall be made on the remaining assets.

(6) The resolution shall be communicated to and entered into the register and fund register.

(7) The Foundation or Fund Board shall require the creditors of the Foundation or the Fund, with a reference to the dissolution, to notify their claims within one month of the publication of the request at the latest. This invitation to the creditors is to be published without default in the "Official Journal of the Wiener Zeitung". § 213 of the German Stock Corporation Act 1965 on the protection of creditors is to be applied. The remaining assets of the dissolved foundation or the dissolved fund shall be transferred to the latter and, in the absence of such assets, to be used for comparable purposes. Unless otherwise provided in the Founding Declaration, several last-favoured persons shall share in equal parts.

6.

Transitional and final provisions

Transitional provision

§ 28. (1) foundations or funds with their own legal personality, which shall:

1.

meet the requirements of section 1 (1),

2.

fall within the scope of this Federal Act and

3.

before the entry into force of this Federal Law,

shall be considered as foundations or funds within the meaning of this Federal Law. § 9 shall not apply to such foundations and funds.

(2) Insofar as statutes of foundations and funds contradict the requirements of a founding declaration (§ 7), these are to be amended within 24 months from the entry into force of this Federal Act and then to be submitted to the Foundation and the Fund's Office. § 10 shall apply mutatily. Proceedings pending at the date of the entry into force of this Federal Law, as well as for foundations or funds of death, which were last willingly ordered before the entry into force of this Federal Law, apply the provisions of the Federal Foundation and Fund Law, BGBl. No 11/1975, as amended by the Administrative Jurisdictions-Adaptation Law-Home Affairs, BGBl. I No 161/2013.

(3) Existing foundations or funds serving the purposes of a legally recognised church or religious community and administered by organs of a legally recognised church or religious community shall be governed by the provisions of this Federal law not to be applied. Whether these are such foundations or funds, it must be noted by the Federal Chancellor at the request of the relevant church authority or the administrative body of this foundation or this fund.

Enforcement

§ 29. With the enforcement of this federal law are entrusted:

1.

with regard to foundations and funds pursuant to § 14 (3) of the Federal Minister responsible for the purpose of endowing and fund purposes,

2.

as regards § § 5, 16 to 19, 20 (1) to 4 and 6, 21 (1) to (7) and (9) to (12) and 27 (7) of the Federal Minister of Justice,

3.

with regard to § § 20 (5) and 21 (8) of the Federal Minister of the Interior, in agreement with the Federal Minister for Justice,

4.

with regard to § § 2 (3) and (4), 8 (1) (5), § 9 (1), (2), first and second sentence, (3) and (4) of the Federal Minister of Finance,

5.

as regards Section 9 (2), third sentence, of the Federal Minister of Finance, in agreement with the Federal Minister for the Interior,

6.

as regards Section 28 (3) of the Federal Chancellors and

7.

in addition to the Federal Minister for Home Affairs.

References

§ 30. (1) Assignments in this Federal Act to other federal laws shall be understood as references to the version in force in each case, unless otherwise expressly intended.

(2) Provided that in other federal laws provisions of the Federal Foundation and Fund Law, BGBl. No 11/1975, shall be replaced by the relevant provisions of this Federal Law.

Linguistic equality

§ 31. In so far as the names referred to in this Federal Act on natural persons are listed only in male form, they refer to women and men in the same way. In applying the name to certain natural persons, the gender-specific form shall be used.

entry into force

§ 32. (1) This federal law shall enter into force 1. Jänner 2016 in force; at the same time, the federal foundation and fund law, BGBl. No 11/1975, except for force. The last sentence of Section 28 (2) of the Act is the Federal Foundation and the Fund Act, BGBl. No 11/1975, as amended by the Administrative Jurisdictions-Adaptation Law-Home Affairs, BGBl. I No 161/2013, continue to apply.

(2) Regulations pursuant to this Federal Act in its respective version may already be adopted from the day following the presentation of the respective federal law; however, they shall enter into force at the earliest simultaneously with this Federal Act.

Article 2

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Tax Reform Act 2015/2016, BGBl. I No 118/2015, shall be amended as follows:

(1) The following Z 5 is added to Section 4a (2):

" 5.

The generally accessible realization of artistic activities serving Austrian art and culture (§ 22 Z 1 lit. (a) by means of the bodies referred to in paragraph 4a. "

2. In Section 4a (3) the following Z 2a is inserted:

" 2a.

according to the Federal Foundation and Fund Law (BStFG), BGBl. No 11/1975, as amended by the Administrative Jurisdictions-Adaptation Law-Home Affairs, BGBl. I n ° 161/2013, the Federal Foundation and Fund Law 2015 (BStFG 2015), BGBl. I No 160/2015, or under national laws corresponding to these federal laws, established foundations or funds domicated in the country which are solely responsible for carrying out research funding tasks, if these are

a)

are not geared to profit making,

b)

have been shown to be active in the field of research funding for at least three years, and

c)

the recipients of the funds are essentially beneficiaries in accordance with Z 1, 2 and 3 to 6.

Such foundations or funds shall be equivalent to such foreign bodies established in a Member State of the European Union or a State with which there is a comprehensive mutual assistance; "

(3) In § 4a (4) the lit. a as follows:

" (a)

the Austrian National Library, the Austrian Archaeological Institute, the Institute for Austrian History Research and the Austrian Film Institute in accordance with § 1 of the Film Promotion Act; "

4. In accordance with Section 4a (4), the following paragraph 4a is inserted:

" (4a) Beneficiaries of the purposes referred to in paragraph 2 (2) (5) shall be entities established in a Member State of the European Union or of a State with which comprehensive mutual assistance shall be provided under the following conditions:

1.

The body receives

a)

Federal funding in the sense of the Transparency Database Act 2012 (TDBG 2012), BGBl. I n ° 99/2012, which is shown in the transparency database, or

b)

a promotion of a country or of the Federal Capital of Vienna, which is shown in the transparency database.

2.

The body receives such funding at least every two years, with grants in the periods provided by the confirmation of the auditor in the case of the first application for inclusion in the list referred to in paragraph 7 (1) (1) (paragraph 7). 8) are not included, are unimportant.

3.

The promotion (Z 1) is categorized in the transparency database in the area of activity "Art and Culture" in a uniform manner. "

5. In § 4a paragraph 7 Z 1, after the reference " 4 lit. d " the reference including the punctuation " , para. 4a " inserted.

6. In Section 4a (7) (2) (2), after the word order " 3 Z 4 to 6 " the reference including the punctuation " , para. 4a " inserted.

7. In § 4a paragraph 8 Z 1 the reference " 3 Z 6 and para. 5 Z 1 to 3 " by reference " 3 Z 6, para. 4a and para. 5 Z 1 to 3 " replaced.

8. In § 4a paragraph 8 Z 1 lit. b becomes the reference " 2 Z 1 and 3 " by reference " 2 Z 1, 3 and 5 " replaced.

9. The following paragraph 9 is added to § 4a:

" (9) The Council for Research and Technology Development by the Finanzamt Wien 1/23 may be added to the expert assessment of non-profit research activities within the meaning of section 2 (1) (1) of bodies and bodies referred to in paragraph 3 (4) to (6). . The scope and implementation of the activities of this Research Advisory Council are provided by Regulation of the Federal Minister of Finance in agreement with the Federal Minister for Science, Research and Economy, the Federal Minister for Transport, Innovation and technology and the chancellor. "

10. In accordance with § 4a, the following § 4b and title shall be inserted:

" Contributions to the financial endowment

§ 4b. (1) grants from the operating assets for the purpose of the financial endowment to be provided to a private-law foundation or to a comparable fund of assets (foundation), which fulfils the requirements of § § 34 ff BAO and has the benefit of For the purposes of Article 4a (2), up to a maximum amount of EUR 500 000 shall be deemed to be operating expenditure in accordance with the following provisions:

1.

The Foundation shall, in accordance with its legal basis, be obliged to pay the proceeds from the management of the assets allocated at the latest by the end of the third year following the calendar year of the inflow of these income exclusively for those in the To use the legal basis mentioned in accordance with Section 4a (2). The use for these purposes shall also be subject to the setting of a maximum of 20% of the annual returns.

2.

The use of the assets to be used for the purposes of the beneficiary ' s legal basis shall not be allowed at the earliest after the end of the calendar year following the grant of the grant.

3.

At the time of the grant, the recognition as a beneficiary must emerge from the list in accordance with Section 4a (7) (1) (1).

4.

If the donation is made at a time when the Foundation or its predecessor organisation has not been served for at least three years without interruption for essentially directly beneficiary purposes in accordance with Section 4a (2), the grant shall apply. by way of derogation from Z 3, if the conditions for the admission of the Foundation to the list referred to in Article 4a (7) (1) are fulfilled after three years from its establishment.

5.

Deductible shall be the first-time grant and other contributions of the taxable person who are made in one of the following four marketing years. Where:

a)

The total amount of allowances to be deducted is limited to EUR 500 000 for the five-year allocation period.

b)

In the marketing year, allowances shall be deductible in so far as they do not exceed 10% of the profit before taking into account the profit-free amount.

c)

To the extent that it is considered as operating expenditure according to lit. b is not eligible, the grant may be considered as special edition in accordance with § 18 (1) Z 8.

(2) The Foundation shall pay a corporation tax surcharge of 30% of the deductible amounts or the deductible common value of the economic assets to be deducted if the Foundation is responsible for:

1.

contrary to paragraph 1 (1) (4), the conditions for admission to the list referred to in Article 4a (7) (1) are not fulfilled after the expiry of three years from the date of their establishment, or

2.

the assets allocated shall be used in accordance with paragraph 1 (2), or

3.

within five years of the date of the grant

a)

the income shall not be used exclusively in accordance with paragraph 1 (1),

b)

in the list referred to in Article 4a (7) (1), the list shall be deemed to be no longer favoured.

(3) If the amount required under paragraph 2 (2) (1) does not apply to the Foundation, the non-inclusion in the list referred to in § 4a (7) (1) (1) shall be deemed to be a retroactive event within the meaning of Section 295a of the BAO. "

11. In § 18 paragraph 1 Z 7 lit. a becomes the reference "§ 4a (3) (1) to (3) and (4)" by reference "§ 4a (3) (1), (2) and (3) and (4)" replaced.

12. In § 18 paragraph 1 Z 7 lit. b becomes the reference "§ 4a (3) (4) to (6), (5) and (6)" by reference "§ 4a (3) (2a), (4) to (6), (4a), (5) and (6)" replaced.

13. In § 18 (1) the following Z 8 is inserted after Z 7:

" 8.

Grants for the purpose of the financial endowment to be made available to a private-law foundation or to a comparable wealth fund (foundation) within the meaning of § 4b, insofar as these are combined with benefits from the operating assets

a)

in the calendar year of the initial grant and for the following four calendar years, the total amount of EUR 500 000; and

b)

in the calendar year of the respective grant, 10% of the total amount of the income resulting from the loss relief

do not exceed. The provisions of Section 4b shall apply accordingly. "

14. In § 18 (8) the reference " 1 Z 7 " by reference " 1 Z 7 and 8 " replaced.

15. § 94 Z 6 lit. e is:

" e)

Capital gains on the basis of grants within the meaning of Section 27 (5) Z 7 if the income is exempt pursuant to § 3, the recipient falls under Section 4a or benefits are available in accordance with § 4b. "

16. In § 124b the following numbers shall be inserted after Z 271:

" 272.

§ 4a (2) (4), (4) (4), (4a), (7) (1) and (2) and (8), § 18 (1) (7) (7) lit. a and b as well as § 94 Z 6 lit. e in the version of the Municipal Usefulness Act 2015, BGBl. I n ° 160/2015, shall be applied for the first time in respect of donations made after 31 December 2015. In 2016, the granting of the donation beneficiary pursuant to Section 4a (8) (1) of the Law shall apply to entities which pursue beneficiaries within the meaning of Section 4a (2) (2) (5) (artistic activities of Austrian art and culture), the following:

a)

The body must have been in existence for three years and must fulfil the requirements of § 4a or from a previous organisation (organisation field with its own accounting system) which fulfilled these conditions. be.

b)

The auditor's confirmations concerning the existence of the conditions in § 4a (8) (1) (1) to the closing dates of 2013, 2014 and 2015 must be combined with a current version of the legal basis (e.g., the legal basis). Association statutes, articles of association, social contract) are to be submitted by 30 June 2016.

c)

A recognition as a beneficiary, is from the Finanzamt Wien 1/23 bis longest 31. 1 October 2016 in the list pursuant to § 4a (7) (1) (1). This registration is already available for applications from 1. Jänner 2016 effect.

273.

§ 4a (9) in the version of the Law on Civil Law 2015, Federal Law Gazette (BGBl). I n ° 160/2015 is 1. Jänner 2016 in force. The Council for Research and Research is an expert assessment of non-profit research activities within the meaning of Section 4a (2) of corporate bodies and entities, which have been granted an effective fundraising benefit pursuant to § 4a of 31 December 2015. To join the technology development by the Finanzamt Wien 1/23.

274.

§ 4b and § 18 (1) Z 8 in the version of the German Civil Service Act 2015, Federal Law Gazette (BGBl). I n ° 160/2015 are 1. January 2016 in force and shall apply if the first-time grant pursuant to § 4b (1) Z 5 after 31 December 2015 and before the 1. Jänner 2021 is made. Section 18 (8) in the version of the Law on Civil Law 2015, BGBl. I No 160/2015 shall apply to all contributions and allowances following 31 December 2016. "

Article 3

Amendment of the Corporate Tax Act 1988

The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Tax Reform Act 2015/2016, BGBl. I No 118/2015, shall be amended as follows:

1. In § 8 paragraph 4 Z 1 the reference "§ 18 (1) Z 1, 6 and 7" by reference "§ 18 (1) Z 1, 6, 7 and 8" replaced.

2. In Section 13 (1), the following Z 4 is added after Z 3:

" 4.

Contributions not taken into account in the calculation of income pursuant to § 4a or § 4b or § 18 (1) Z 7 or Z 8 of the Income Tax Act 1988 may be issued as special editions of the income pursuant to paragraphs 3 and 4. In so doing, the deduction shall be admissible only up to an amount of 10% of the income referred to in paragraphs 3 and 4, and taking into account the maximum amount in accordance with § 4b. "

3. § 21 para. 2 Z 6 reads:

" 6.

for capital gains on the basis of grants within the meaning of § 27 (5) Z 7, first or third indent of the Income Tax Act 1988, if the income pursuant to § 3 of the Income Tax Act 1988 is exempt, the recipient under Section 4a of the Income Tax Act Income Tax Act 1988 falls or benefits in accordance with § 4b of the Income Tax Act 1988. "

4. In § 26c the following Z 59 and 60 are added after Z 58:

" 59.

§ 8 (4) (1) and (13) (1) (4) (4), as amended by the Law on Civil Law 2015, BGBl. I n ° 160/2015 are 1. Jänner 2016 in force and will be applied for the first time at the apportionment for the calendar year 2016.

60.

Section 21, Section 2, Z 6, as amended by the Law on Civil Service 2015, BGBl. I n ° 160/2015, shall be applied for the first time in respect of donations made after 31 December 2015. "

Article 4

Amendment of the Basic Value Tax Act 1987

The Grunderwerbsteuergesetz 1987, BGBl. No. 309/1987, as last amended by the Tax Reform Act 2015/2016, BGBl. I No 118/2015, shall be amended as follows:

1. In Section 3 (1), the following Z 3 shall be inserted after Z 2a:

" 3.

the free purchase of a property by corporate bodies, associations of persons or property funds, which are used to promote non-profit, charitable or ecclesiastic purposes in accordance with § § 34 to 47 BAO in the version in force. "

2. In § 18, the following paragraph 2q is inserted after paragraph 2p:

" (2q) § 3 para. 1 Z 3 in the version of the Civil Service Act 2015, BGBl. I n ° 160/2015 is 1. January 2016 in force and is for the first time to be applied to labour market operations for which the tax liability would be created or created after 31 December 2015. "

Article 5

Amendment of the Foundation's Incoming Tax Act

The Foundation's Entry Tax Law, BGBl. I n ° 85/2008, as last amended by the Federal Law Gazette (BGBl). I n ° 62/2013, shall be amended as follows:

1. In Article 1 (6), the following changes shall be made as follows:

a) In Z 1 the word order is deleted "under the living of physical movable property and money claims" .

b) In Z 3, the word sequence shall be "the special tax rate of the" through the phrase "a special tax rate in accordance with" replaced.

2. In § 5 the following Z 6 is added after Z 5:

" 6.

§ 1 para. 6 Z 1 in the version of the Civil Service Act 2015, BGBl. I n ° 160/2015 is 1. January 2016 in force and shall apply to donations for which the tax liability would be incurred or created after 31 December 2015. "

Article 6

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Tax Reform Act 2015/2016, BGBl. I No 118/2015, shall be amended as follows:

1. In accordance with § 40, the following § § 40a and 40b are inserted:

" § 40a. A body shall not lose its benefits in terms of tax law due to activity for charitable, charitable or clerical purposes by the fact that it does not

1.

Funds (in particular economic assets and economic benefits) beneficiary institutions in the sense of § 4a (3) to (6) and § 4b EStG 1988 for the immediate promotion of the same purposes as the corporate body to be used,

2.

Delivery or other benefits shall be paid out of pay, but without the intention of winning the benefit of any body whose activity promotes the same purposes as the performance-generating body.

§ 40b. A body shall not lose its benefits in the field of taxation due to activity for non-profit-making purposes by the fact that it funds grants and prizes for research-related research tasks or for the purpose of Adult education teaching duties as well as related scientific publications and documentations or for scholarships to students at the relevant institution in the sense of § 4a (3) (1) and (3) of the EStG 1988 or of a University of Applied Sciences provides, as far as the body is responsible for the decision on such Grants of an institution in accordance with § 4a (3) (1) and (3) of the EStG 1988 or of a university of applied sciences have been transferred. "

(2) The following paragraph 47 is added to § 323:

" (47) § § 40a and 40b respectively in the version of the German Civil Service Act 2015, BGBl. I n ° 160/2015, enter 1. Jänner 2016 in force. "

Article 7

Amendment of the Transparency Database Act 2012

The Transparency Database Act 2012, BGBl. I n ° 99/2012, as last amended by the Federal Law, BGBl. I No 17/2015, shall be amended as follows:

1. In Section 1 (2), the paragraph shall be stated "§ 23 (2)" by specifying the paragraph "§ 23 (2) and (4)" replaced.

2. In § 23, paragraph 3, the parenthesis shall be " 1 " by the parenthesis expression " 1 and 5 " as well as the parenthesis " 2 " by the parenthesis expression " 2 and 4 " replaced.

3. The following paragraphs 4 and 5 are added to § 23:

" (4) Performance bodies which have a support within the meaning of Section 4a (4a) (1) (1) (1) (1). b EStG 1988 may be granted to the Federal Minister of Finance with the consent of the corporation pursuant to § 4a Section 4a EStG 1988 and for the purpose of processing in the transparency database, grants granted by them within the meaning of Section 4a (4a) (4a) (1) (1) (1) lit. b EStG 1988 electronically. They can serve a service provider for the transmission. The notification shall be in accordance with § 25. § 31 shall apply mutatily.

(5) The Finanzamt Wien 1/23 is entitled to check, in the case of institutions pursuant to Section 4a (4a) of the EStG 1988 by means of a query from the Transparency Portal, whether a grant pursuant to Section 4a (4a) of the EStG 1988 is shown in the transparency database. The result of the query is limited to the presence or absence of an entry of a grant from the relevant uniform category. "

Article 8

Amendment of the Federal Act on the granting of privileges to non-state international organizations

The federal law on the granting of privileges to non-governmental international organizations, BGBl. No 174/1992, shall be amended as follows:

1. In § § 1, 3 and 6 (1) the word order shall be "the Federal Minister for Foreign Affairs" through the phrase "the Federal Minister for Europe, Integration and Foreign Affairs" replaced.

2. In § 4, the word order shall be "Vereinsgesetz 1951" through the phrase " Vereinsgesetz 2002, BGBl. I n ° 66/2002, as amended ' replaced.

3. § 7 reads:

" § 7. (1) Quasi-international organisations within the meaning of paragraph 2 shall be granted privileges in accordance with the provisions of paragraphs 3 and 4.

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

1.

which has been recognised as a non-profit-making body in accordance with § 6,

2.

whose activities are closely linked to the activities of an International Organisation within the meaning of Section 1 (7) of the Federal Law on the granting of privileges and immunities to international organizations, BGBl. No 677/1977, as amended,

3.

which maintains a permanent and staffed office in Austria,

4.

(a) the majority of whose members are States, international organizations or bodies that fulfil the tasks of States or international organizations; or

b)

which is financed by at least 25% of States, international organisations or bodies which fulfil the tasks of States or international organisations;

5.

which has similar structures as an intergovernmental organization, and

6.

that operates in two or more states.

(3) The Federal Government has to determine, by means of a regulation, which organisations fulfil the conditions laid down in paragraph 2 at the beginning of each calendar year. The Regulation shall be limited to one calendar year in each case. With regard to the organisations referred to in the Regulation, the separate issuing of a certificate in the sense of § 1 is not required. The provisions of § § 4, 5 and 8 shall apply directly to the organisations referred to in the Regulation.

(4) The quasi-international organisations referred to in the Regulation as referred to in paragraph 3 above (paragraph 3) 2) the following privileges are granted:

1.

the liberation of the organisation with regard to its official activities of the following charges:

a)

the fee for existing contracts in accordance with § 33 TP 5 of the Fees Act 1957, BGBl. No 267/1957, as amended;

b)

the normal consumption levy for service vehicles of the organisation;

c)

the motor-related insurance tax for service vehicles of the organisation;

d)

the vehicle tax on official vehicles of the organisation;

e)

local tax.

2.

the exemption from the basic income tax for the free acquisition (Section 7 (1) Z 1 GrEStG 1987) of a property within the meaning of § 2 of the Basic Value Tax Act 1987 (GrEStG 1987), BGBl. No 309/1987, as amended, by an organisation, provided that the land used for the purpose of official activity is used.

3.

the exemption of employees of the organization from the income tax on active remuneration (salaries, remuneration and other allowances) which they receive for their services from that organisation in relation to their official activities. Such a waiver shall not affect the right of the Republic of Austria to take these assets into account in the determination of the tax to be levied on income from other sources. "

4. In § 9 (1), the number and the punctuation shall be deleted " , 7 " .

5. In Section 9 (2), the word order shall be "the Federal Minister for Foreign Affairs" through the phrase "the Federal Minister for Europe, Integration and Foreign Affairs" replaced.

(6) In Article II, paragraph 1 reads:

" (1) With the enforcement of this federal law is

1.

with regard to § § 1 to 3 of the Federal Ministers for Europe, Integration and Foreign Affairs,

2.

as regards Section 4 of the Federal Minister for Europe, Integration and Foreign Affairs, in agreement with the Federal Minister for the Interior,

3.

with regard to Sections 5 to 7 (2) and (4) of the Federal Minister of Finance,

4.

as regards Section 7 (3) of the Federal Minister of Finance, in agreement with the Federal Minister for Europe, Integration and Foreign Affairs,

5.

as regards Section 8 of the Federal Minister for Labour, Social Affairs and Consumer Protection, and

6.

as regards Section 9 of the Federal Minister, whose scope of action is affected,

"

(7) In Article II, the following paragraph 3 is added:

" (3) § § 1, 3, 4, 6 (1), (7) and (9) and Article II (1), respectively, as amended by the Law on Civil Law 2015, Federal Law Gazette (BGBl). I n ° 160/2015 are 1. Jänner 2016 in force. "

Article 9

Amendment of the Court Fees Act

The court fee law, BGBl. No. 501/1984, as last amended by the Erbrechts-amending Act 2015, BGBl. I No 87/2015, shall be amended as follows:

1. The following paragraphs 4 and 5 are added to § 25:

" (4) entries for the acquisition of property rights and building law by corporations, associations of persons or property funds, which are responsible for the promotion of non-profit, charitable or ecclesiastic purposes in accordance with § § 34 to 44 (1), (45), (46) and (47) BAO, as amended, are subject to the registration fee according to the tariff post 9 lit. b Z 1 to 3, if the acquisition is free of charge. Whether a purchase is free of charge is to be assessed in accordance with the provisions of the Law on the Basic Value Tax Act 1987.

(5) The waiving of fees in accordance with paragraph 4 only occurs if it is used at the beginning of the entry with reference to the legal basis and the conditions pursuant to § § 34 to 44 (1), 45, 46 and 47 BAO by the tax authorities have been shown to be recognised. At the request of the pre-depreciation authority, the parties to the exemption shall have the right to certify the conditions. "

2. In Art. VI the following Z 61 is added:

" 61.

Section 25 (4) and (5) in the version of the Law on Civil Protection 2015, Federal Law Gazette (BGBl). I n ° 160/2015 are 1. Jänner 2016 in force. They shall apply to entries in respect of which the acquisition process has taken place after 31 December 2015. "

Fischer

Faymann