Commuter Regulation

Original Language Title: Pendlerverordnung

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276. Ordinance of the Federal Minister of Finance on the criteria for determining the commuter fee and the commuters 'euros, the establishment of a commuter computer and the existence of a family residence (commuters' regulation)

Pursuant to § 16 (1) Z 6, § 20 (1) Z 2 lit. e and Section 33 (5) of the Income Tax Act 1988-EStG 1988, BGBl. No. 400, as last amended by the Federal Law BGBl. I No 156/2013, shall be arranged:

Distance between home and work place

§ 1. (1) The distance between the place of residence and the place of work shall cover the entire distance covered by the use of a mass transport vehicle, other than a ship or an aircraft, using a private passenger car or Hens (para. 7) must be completed in order to reach the place of work from the home in the shortest possible period of time (§ 2 para. 2) in accordance with paragraph 2. The same shall apply in accordance with paragraph 3 for the distance between the place of work and the home.

(2) The determination of the distance between the place of residence and the workplace shall be based on the conditions which exist when the workplace is carried out in a period of 60 minutes before the actual start of work until the actual start of work. is reached.

(3) The identification of the distance between the place of work and the place of work must be based on the circumstances which exist when the workplace is in a period from the actual end of the work to a point in time, which is 60 minutes later, will be abandoned.

(4) If the possibility of moving working time is to be carried out, the determination of the distance must be based on the start of work or the end of work, which is the basis of the arrival and/or the The best way to reach the departure time of mass transport.

(5) If the temporal and local circumstances of the provision of the work performance are essentially the same throughout the entire calendar month, and in accordance with paragraph 2, on the one hand, and (3), on the other hand, different distances are obtained, is that distance authoritative, which results from the longer period of time in accordance with § 2 para. 2.

(6) If the temporal or local circumstances of the provision of the work performance are not substantially the same throughout the entire calendar month, the distance shall be the same as the distance which is predominantly completed in the calendar month. If there is no overweighing, the distance shall be the distance resulting from the longer period of time in accordance with § 2 (2).

(7) Walking distances are partial routes on which no mass transport means is running and which do not exceed one kilometre.

(8) If the use of a mass transportation means is reasonable (§ 2 para. 1), the distance is measured according to the route kilometres of the mass transport means and any additional road kilometres and walking distances. If the total distance is at least 20 kilometres, the kilometres are to be rounded up to full kilometres.

(9) If the use of a mass transport means is unreasonable (§ 2 para. 1), the distance is measured according to the shortest road connection. If the total distance is at least two kilometres, the kilometres are to be rounded up to full kilometres.

Eligibility and unacceptability of the use of a mass transport system

§ 2. (1) The Zumutability or The unacceptability of the use of a mass transport means is to be assessed in accordance with Z 1 and Z 2. In doing so, the conditions according to § 1 shall be laid down. The circumstances surrounding the reasonableness and/or Reasons justifying unacceptability must be in each case predominantly in the calendar month.

1.

The unacceptability of the use of a mass transport agent shall be deemed to be unreasonable if:

a)

shall not be available at least for half the distance between the place of residence and the place of work, or between the place of work and the place of work, in accordance with § 1, no mass-transport means, or

b)

the taxable person via a valid card according to § 29b of the Road Traffic Regulations 1960, BGBl. No. 159, in the version of the Federal Law BGBl. I No 39/2013, or

c)

the unacceptability of the use of public transport due to permanent health damage or because of blindness for the taxpayer in the passport for the disabled (§ 42 para. 1 Bundesdisability Act BGBl). No. 283/1990, in the version of the Federal Law BGBl. I No 150/2002).

2.

If Z 1 does not apply, the period of time (para. 2) the following:

a)

The use of a mass-conveying means is always reasonable for a period of up to 60 minutes.

b)

In the case of more than 120 minutes of time, the use of a mass conveying means is always unreasonable.

c)

If the period of time does not exceed 60 minutes but 120 minutes, the distance-dependent maximum period must be set. This is 60 minutes plus one minute per kilometre of distance, but not more than 120 minutes. At the same time, the kilometres are to be rounded up to full kilometres. If the shortest possible period of time exceeds the maximum distance dependent on the distance, the use of a mass transport means is unreasonable.

(2) The period of time shall cover the entire period of time from the departure of the dwelling to the start of work, or from the end of the work to the arrival at the apartment; it also includes waiting times. If various mass conveying means are available, the determination of the period of time is to be based on the use of the fastest public transport means. In addition, the optimum combination of mass transport and individual transport is to be taken into account, with the use of mass transport funds available for more than half of the route .

(3) If the temporal and local circumstances of the provision of the work performance are substantially the same throughout the entire calendar month, and in accordance with Section 1 (2) and (3), different time periods arise, the longer period of time is decisive.

(4) If the temporal or local circumstances of the provision of the work performance during the entire calendar month are not essentially the same, the time required to remove from the home to the place of work shall be the determining factor. mainly to cover the place of work for the flat in the payroll period. If there is no overweighing, the longer period of time in accordance with § 2 para. 2 shall prevail.

Pendlercalculator

§ 3. (1) For the determination of the distance between the place of residence and the place of work, or between the place of work and the apartment (§ 1) and for the assessment of whether the use of a mass transport is reasonable or unreasonable (§ 2), is for conditions within Austria of the Federal Ministry of Finance on the Internet Made available commutable calculators.

(2) The commuting calculator shall be based on the conditions which exist for the day to be queried.

(3) The temporal and local circumstances of the provision of the work performance throughout the calendar month substantially those which exist for the requested day in the commutation calculator may be assumed to have been used in the context of the of the commutation calculator for the requested day, the result shall be the same as for all the relevant days of the calendar month.

(4) For various queried days with the use of the commuter computer, different results are available, which is the determining factor for a requested day (paragraph 1). 3), which is to be attributed to the calendar year for which the distance between the home and the place of work and the assessment of whether the use of a mass transport medium is reasonable to be assessed. In all other cases, the time-specific query referred to in paragraph 3 is authoritative.

(5) The result of the commuter's computer is not to be used if it is proved that:

1.

the distance between the home and the workplace; the distance between the place of work and the home (§ 1) or

2.

the assessment as to whether the use of a mass transport means is unreasonable (§ 2)

does not correspond to the relevant actual circumstances. This proof can only be provided by the taxable person within the framework of the income tax assessment.

(6) The expression of the determined result of the commuter calculator shall be deemed to be official form within the meaning of § 16 (1) Z 6 lit. g EStG 1988. If the employer does not take into account the Pendlersweeping and the Pendlereuro by the use of the payroll tax rate, the employee has an expression of the determined earnings of the commuter computer for the purpose of taking into account the Income tax assessment shall be kept.

Family residence

§ 4. (1) A family residence (§ 16 para. 1 Z 6 lit. f and § 20 para. 1 Z 2 lit. e EStG 1988) is located where

1.

a person in (marriage) partnership or living in a community of living taxable persons; or

2.

a single taxable person

his closest personal relationships (e.g. family, circle of friends) and his own house stand (paragraph 2).

(2) The taxable person has his own house status if he has an apartment, the institution of which corresponds to his/her life needs. In any case, there is no provision for a separate household if the taxable space within a housing association of one or more persons (s) who are not (marriage) partners or with which a community of life exists is also inhabited.

entry into force

§ 5. (1) This Regulation shall apply, subject to paragraph 2, where:

1.

the income tax is assessed, in the case of the apportionment for the calendar year 2014,

2.

the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for payroll periods ending on 31 December 2013.

(2) This Regulation shall not be used as long as the commuter computer is not made available on the Internet on the homepage of the Federal Ministry of Finance. The Pendlercalculator will not be used until after 1. In January 2014, the following shall apply:

1.

The Regulation is retroactive for the period of 1. January 2014 shall be applicable until the commuter's computer has been made available, if this is not accompanied by tax disadvantages for the taxable person.

2.

If Z 1 is correct, an enrolment pursuant to Section 77 (3) of the EStG 1988 shall be carried out as soon as possible, but no later than 30 September 2014, provided that the technical and organisational possibilities for the employer are available and an upright position is The employment relationship with the same employer is available.

3.

If a declaration is already made by the employee before the application of the regulation to take account of the Pendlerpauschales (official form L 34), the employee has an expression of the determined result of the commuter calculator (§ 3 (6)) until late 30 June 2014 at the employer.

Fekter