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276. Regulation of the Minister of Finance on the criteria for determining of the Pendlerpauschales and the commuter euros, establishing a commuter machine and to the existence of a family residence (commuter Regulation)
On the basis of § 16 para 1 No. 6, § 20 para 1 subpara 2 lit. e and § 33 para 5 of the income tax Act 1988 - EStG 1988, BGBl. No. 400, as last amended by Federal Law Gazette I no. 156/2013, is prescribed:
Distance between home and work
1. (1) the distance between home and work includes the total distance traveled, a Massenbeförderungsmittels, except a vessel or aircraft, using a private passenger car or on sidewalks (para 7) must be set aside, using to accordance of paragraph 2 in the shortest possible period of time (section 2 paragraph 2) the workplace from the apartment to reach. The same applies in accordance with the paragraph 3 for the distance between workplace and home.
(2) the determination of the distance between home and work are the conditions underlying to which are, if the workplace is achieved in a period of 60 minutes before the actual start of the work until the actual start of the work.
(3) the determination of the distance between work and home are the conditions underlying to which are, if the workplace is left in a period of actual work end up to a point, located 60 minutes later.
(4) the possibility of moving work time is a begining or end of work to actually put that best corresponds to the arrival or departure time from Massenbeförderungsmitteln is determining the distance.
(5) are the temporal and local circumstances the work provided during the entire calendar month distances the same and yield differing according to paragraph 2 on the one hand and 3 on the other hand, is governed by that distance, which arises due to the longer time period according to § 2 para 2.
(6) the temporal or local circumstances of the work provided during the entire calendar month not essentially the same that distance is decisive, is mostly covered in the calendar month. No weighing over that distance is decisive, arising due to the longer time period according to § 2 para 2.
(7) walkways are routes, on which no Massenbeförderungsmittel operates and that do not exceed one kilometre.
(8) the use of a Massenbeförderungsmittels is reasonable (§ 2 para 1), is calculated the distance by the route kilometers of Massenbeförderungsmittels and any additional kilometers of roads and walkways. The total distance is at least 20 kilometers, commenced kilometre full kilometers are to round up.
(9) the use of a Massenbeförderungsmittels is unreasonable (§ 2 para 1), is measured the distance by the shortest road connection. The total distance is at least two kilometers, commenced kilometre full kilometers are to round up.
Reasonableness and unreasonableness of the use of a Massenbeförderungsmittels
2. (1) is to assess 1 and Z 2 Z the reasonableness or unreasonableness of the use of a Massenbeförderungsmittels. Here are the conditions pursuant to section 1 to reason to lay. The circumstances which justify the reasonableness or unreasonableness, must be each mainly in a calendar month.
1 unacceptability of the use of a Massenbeförderungsmittels is, if, a) at least for half of the distance between home and work or between work and home is in accordance with § 1 no Massenbeförderungsmittel available or b) the taxpayer via a valid document in accordance with § 29 b of the road traffic Act 1960, BGBl. No. 159, as amended by Federal Law Gazette I no. 39/2013 has or c) the unacceptability of the use of public means of transport due to persistent injury or blindness to the taxpayers in the disability pass (§ 42 ABS. 1 Federal Disability Act Federal Law Gazette No. 283/1990, as amended by Federal Law Gazette I no. 150/2002) is registered.
2. comes Z 1 not be applied, on the basis of the amount of time (para. 2), the following applies: a) 60 minutes of the time, the use of a Massenbeförderungsmittels is always reasonable.
(b) in the case of more than 120 minutes duration, the use of a Massenbeförderungsmittels is always unacceptable.
(c) not more than the amount of time 60 minutes but 120 minutes, should be on the distance-dependent maximum length. It is 60 minutes plus one minute per km of distance, maximum 120 minutes. Commenced kilometre shall be rounded in full kilometers. The shortest possible time span which is distance-dependent maximum, unreasonably exceeds the use of Massenbeförderungsmittels.
(2) the length of time includes the entire time that elapses from leaving the apartment until the beginning of the work or from the working end to arrive at the apartment; It includes also waiting. Different Massenbeförderungsmittel available, the use of the fastest public transport to reason to place is determining the length of time. Is also the optimum combination between Massenbeförderungsmittel and individual means of transport into account; It is assumed that more than half of the route available be used for standing Massenbeförderungsmitteln.
(3) is essentially equal to the temporal and spatial conditions of the work provided during the entire calendar month, and arise according to § 1 para 2 and the longer term is 3 different time durations, decisive.
(4) the temporal or local circumstances of the work provided during the entire calendar month not essentially equal, that time is decisive, which is necessary to cover the distance from home to the workplace or from the workplace to the home mostly in the wage payment period. No weighing over the longer term in accordance with § 2 para 2 is decisive.
§ 3 (1) for determining the distance between home and work or between work and home (article 1) and for the assessment of whether the use of a Massenbeförderungsmittels is reasonable or unreasonable (paragraph 2), is for relationships within Austria by the German Federal Ministry of Finance on the Internet available to use provided commuter calculator.
(2) the conditions underlying to which exist for the queried tag are the commuter calculator.
(3) the temporal and local circumstances of the provision of work comply with during the entire calendar month essentially those which exist for the queried tag in the commuter calculator, can be assumed that the results obtained using the commuter calculator for the queried tag matches, arising for all relevant days of the calendar month.
(4) If for various different queried days using the commuter calculator results are available, that is decisive, that for a queried tag (paragraph 3) has been determined, which account for that calendar year is the distance between home and workplace, and the assessment for the ob that use a Massenbeförderungsmittels is reasonable, to be assessed. In all other cases, the up-to-date query depends according to paragraph 3.
(5) the result of the commuter calculator is not to be used if it is shown, that
1. the distance between home and workplace or the distance between work and home (§ 1) or 2. assessing whether the use of a Massenbeförderungsmittels is unreasonable (paragraph 2) is not the relevant actual circumstances. This proof can be provided by the taxpayer only in the context of the income tax assessment.
(6) the term of the calculated result of the commuter calculator applies as official form in the sense of § 16 para 1 No. 6 lit. g EStG 1988. is not taken into account of the Pendlerpauschales and of commuter euro by the employer when application of the wage tax rate, the employee has to keep a printout of measured results of the commuter computer for purposes of taking into account in the income tax assessment.
4. (1) a family residence (article 16, paragraph 1 No. 6 lit. f and article 20, paragraph 1 Z 2 lit. e EStG 1988) is located there, where
1 a (marriage) partnership or taxable person living in cohabitation or 2 a single taxpayer his closest personal relationships (E.g. family, circle of friends) and has a House stand (para. 2).
(2) the taxpayer has a House stand if he owns an apartment, whose setting up his life needs. Anyway, an own House stand does not exist if the taxpayer with inhabited premises within a residential Association one or more person (s), which are not () spouse or with which there is a community.
Entry into force
5. (1) is this Regulation apply subject to paragraph 2, if
1. the income tax is assessed in the assessment for the calendar year 2014, 2.
the income tax (income tax) is charged by deduction or set by investment, for wage payment periods that end after December 31, 2013.
(2) this regulation is as long as not applicable, as the commuter computer not on the Internet on the homepage of the Federal Ministry of finance is made available. Is the commuter Calculator only provided after January 1, 2014, the following applies:
1. the regulation is retroactively applicable for the period of January 1, 2014, to the provision of the commuter calculator, if it is connected to the taxpayers with no tax disadvantages.
2 Z 1 is true, a recalculation pursuant to article 77 paragraph 3 has EStG 1988 as soon as possible, but no later than 30 September 2014 to be carried out, provided the technical and organisational possibilities are available for the employer to do so and an upright service relationship exists with same employer.
3. was already prior to the applicability of the regulation of the workers issued a statement to take account of the Pendlerpauschales (official form L 34), so this has to provide a printout of measured results of the commuter Calculator (§ 3 par. 6) until the latest June 30, 2014, with the employer.
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