Agricultural And Forestry Farms Regulation 2015 - Luf Pauschvo 2015

Original Language Title: Land- und Forstwirtschaft-Pauschalierungsverordnung 2015 - LuF-PauschVO 2015

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125. Ordinance of the Federal Minister of Finance on the establishment of average rates for the determination of the profit from agriculture and forestry (Agriculture and Forestry-Flat-rate Regulation 2015-LuF-PauschVO 2015)

Pursuant to Section 17 (4), (5) and (5a) of the Income Tax Act 1988-EStG 1988, BGBl. No. 400, as last amended by the Federal Law BGBl. I No 53/2013, shall be arranged:

Section 1

Scope

§ 1. (1) The profit of an agricultural and forestry establishment whose unit value does not exceed EUR 130 000 and whose holder is neither obliged to perform the accounts nor does it voluntarily carry out books in respect of that holding, may be subject to the following conditions: The provisions of this Regulation shall be determined. In doing so, the application of the Regulation is only permissible for the entire agricultural and forestry operation. An application to only individual operating branches or individual operating part-activities is inadmissible.

(2) The relevant unit value of agricultural and forestry operations shall be the unit value for the agricultural and forestry assets managed during the investment year, plus the unit value shares of the agricultural and forestry assets held during the period of the year of the financial year. Investments, acquisitions and utilised land, and less the unit value shares of the leases, sales and use not themselves managed during the investment year Areas. For the determination of the unit value parts of the supply and supply, the supply and sales or the sales and/or sales, respectively, the sales and/or The land used for the use of the land is subject to § 125 (1) (1) of the hectare. b of the Federal Tax Code-BAO, BGBl. No 194/1961, as amended in the current version.

(3) The following shall apply to the application of full-or partial-flat-rate arrangements:

1.

If one of the limits specified in § 2 (1) Z 1, 2 or 3 is exceeded on 31 December of a year, § § 9 to 14 shall be applied in the following year.

2.

If the relevant partial unit value is exceeded in accordance with Section 3 (2) on 31 December of a year, § 3 para. 2 shall apply in the following year.

3.

If, on 31 December of a year, the self-employed, wine-growing area of 60 Ar is exceeded, it is to be applied in the following year § 4 (2).

4.

If, on 31 December of a year, the self-operated base area for intensive fruit plants for the production of table fruit of ten hectares is exceeded, it is to be applied in the following year § 6 (2).

5.

If, on 31 December of a year, the limits laid down in § 2 (1) Z 1, 2 or 3 are undershot and the social insurance legal contribution base option according to § 23 (1a) of the Farmers-Social-Social Insurance Act-BSVG, BGBl. No 559/1978, in the respectively applicable version or the option pursuant to section 2 (3), are not exercised in the following year § § 9 to 14 no longer apply.

6.

If, on 31 December of a year, the relevant partial unit value is not exceeded in accordance with Section 3 (2), the following year § 3 (2) shall no longer apply, unless § § 9 to 14 apply to the entire agricultural and forestry operation.

7.

If, on 31 December of a year, the self-employed, wine-growing area of more than 60 Ar is below, the following year § 4 (2) shall no longer apply, unless § § 9 to 14 are for the entire country-and forest-based operation.

8.

If, on 31 December of a year, the self-operated base area for intensive fruit plants for the production of table fruit of more than ten hectares is fallen below, the following year § 6 para. 2 shall no longer apply, unless § § 9 to 14 are applicable for to apply all agricultural and forestry operations.

9.

In the determination of the relevant unit value in accordance with § 2 or of the relevant partial unit value according to § 3 (2) is § 125 (1) lit. b BAO, where the taxable person is to use at 31 December the rate of the hectare which was determined in the unit value notification which was last issued before the date of the date of the reference.

10.

If it is made credible by the taxpayer that the limit of § 2 para. 1 Z 3 has only been temporarily exceeded, the determination of the profit by means of full-rate formwork can be maintained on request.

(4) This Regulation shall take into account only the legal transactions and operations which are regularly occurring in the establishments. Transactions not regularly occurring in the holdings (e.g. the sale of land according to § 30 EStG 1988 or of capital assets pursuant to § 27 (3) and (4) EStG 1988) must therefore be recorded separately.

(5) By way of derogation from paragraphs 1 to 4, profits arising from the disposal of areas used for forestry purposes may be accepted by 35% of the proceeds of the disposal of the disposal proceeds on land, standing wood and hunting rights, provided that such proceeds are No more than EUR 250 000 in the calendar year. By way of derogation from paragraph 1, this shall also apply to establishments for which the profit is determined by accounting in accordance with § 4 (1) EStG 1988 or complete income-expenditure account in accordance with Section 4 (3) EStG 1988.

Section 2

Determination of profit in the context of full-scale formwork (unit value-based profit determination)

Basic Amount

§ 2. (1) The profit shall be determined by means of an average rate of 42% of the relevant unit value (§ 1 para. 2) (basic amount) if:

1.

the relevant unit value of the agricultural and forestry operations does not exceed EUR 75 000 and

2.

The self-managed reduced agricultural area (§ 30 para. 6 of the valuation law 1955-BewG. 1955, BGBl. No 148, as amended), does not exceed 60 hectares; and

3.

the number of livestock units actually produced or held does not exceed 120.

Insofar as Articles 3 to 7 determine deviating factors, the social insurance legal contribution base option under Section 23 (1a) of the BSVG or the option under paragraph 3 is exercised, the application of this average rate shall not be taken into consideration.

(2) The basic amount of the Alps shall be determined by one of the provisions of Article 39 (2) (1) (1). a BewG. 1955, separately established comparative value, the average rate shall be set at 70% of the sentence resulting from the first para. 1.

(3) In accordance with Section 23 (1a) of the BSVG, if the conditions set out in paragraph 1 are met and the social insurance legal contribution base option is not exercised, the profit may be determined on request in accordance with § § 9 to 14. A renewed determination of the profits in accordance with § § 2 to 7 of this Regulation or corresponding provisions of a lump sum ordinance following this Regulation shall be admissible at the earliest after the expiry of five calendar years.

Forestry

§ 3. (1) If the forestry (part) unit value is not more than EUR 11 000, the profit from forestry shall be recorded with the average rate in accordance with § 2.

(2) The unit value of forestry (part) exceeds the amount of EUR 11 000 and is to be deducted from the operating income flat-rate operating expenditure. These are the reduction in the number of spruce and larch of creditworthiness, which is based on the unit value of forestry (part), and the number of larches of creditworthiness 7 Location dependent and amount:

1.

In case of self-sleeping:

a)

70% of operating income (including VAT) for a reduction of 1 to 61 or for a position 3,

b)

60% of the operating revenue (including VAT) for a reduction of 62 to 68 or for a position 2,

c)

50% of the operating revenue (including VAT) for a reduction of 69 to 100 or for a position 1.

2.

In the case of wood sales on the floor:

a)

30% of the operating revenue (including VAT) for a reduction of 1 to 63 or for a position 3,

b)

20% of the operating revenue (including VAT) for a reduction of 64 to 100 or for a position 2 or 1.

If the unit value of a forestry base area is not based on a minority or location, a fictitious position is to be determined by the tax office.

(3) If the profit from the forestry sector is to be determined separately in accordance with paragraph 2, the part of the unit value which is generated on the base areas used for the forestry sector shall be eliminated in the calculation of the basic amount (§ 2).

Wine-growing

§ 4. (1) The profit from viticulture (e.g. wine, grapes, mash, grape juice, grape must and storms as well as non-alcoholic beverages and food in the context of the Buschenschankes) shall be determined separately by revenue-expenditure account. If the base area used for wine-growing amounts to a maximum of 60 Ar, the separate determination of the wine-growing profit shall be kept to a minimum.

(2) Operating expenditure is 70% of the operating revenue (including turnover tax), but at least EUR 5 000 per hectare of base area used for wine-growing, but not more than the level of operating revenue.

(3) If the winegrowing profit in accordance with paragraph 1 of the first sentence is to be determined separately, the part of the unit value which decaying on the base areas used for the wine-growing sector shall be eliminated in the calculation of the basic amount (§ 2).

(4) By way of derogation from the second sentence of the second sentence, the profits from the bush and the bouteillenweinsale shall be determined separately from the revenue-expenditure account by way of derogation from the second sentence of the second sentence, where the self-employed wine-growing area does not surcharge 60 ares. The provisions of paragraph 2 shall apply.

Horticulture

§ 5. (1) The profit from horticulture (§ 49 BewG. 1955) shall be determined by revenue-expenditure account.

(2) Operating expenditure shall be set at an average rate of 70% of operating revenue (including turnover tax). In addition to this average rate, expenditure on wages (including non-wage labour costs) should be taken into account as additional operating expenditure. The deduction of operating expenditure may only take place up to the level of the operating revenue.

(3) By way of derogation from the provisions of paragraphs 1 and 2, area-based averages shall apply to the calculation of the profit from horticultural production. The prerequisite for this is that the exclusive operating item consists of the supply of own gardening products to resellers. This condition is also fulfilled if the revenues from other deliveries-except for asset sales-and from other services are in total not more than EUR 2 000 per year (including VAT). Resellers shall be considered to be establishments which, in commercial terms, continue to sell the products delivered to them either unchanged or after processing or processing. The average rates are:

Gardening area

Euro/m²

Open country for cut flowers, vegetables, trees, yard, paths, foil tunnels less than 3,5m base width, grass production

0.13

Freerland for berries-fruit and ornamentals, perennials, reschools

0.25

Free land for forest trees

0.10

Film tunnel with 3.5m to 7.5m base width; film tunnel simple for field vegetables and fruit growing with at least 3.5m base width

0.34

Film tunnel greater than 7,5m base width

0.45

Film glasshouse simple

0.67

Film glasshouse normal

1.50

Film glasshouse good

2.17

Greenhouse older than 30 years

1.64

Greenhouse 21 to 30 years old

2.17

Greenhouse to 20 years old

2.43

(4) The extent of the covered areas of culture is determined by the extent of the area surrounding the insides of the covered areas.

(5) In determining the basic amount (§ 2), the share of the unit value which is paid out on the gardening land areas is to be calculated.

Fruit growing

§ 6. (1) The profit from fruit growing in the context of intensive fruit plants for the production of table fruit is to be determined separately by revenue-expenditure account. If the self-managed base area for intensive fruit plants for the production of table fruit is not more than ten hectares, the separate determination of the profit from fruit growing must be kept down.

(2) Operating expenditure shall be set at 70% of the operating revenue (including turnover tax) which is based on the management of the intensive fruit plants for table-fruit. In addition to this average rate, expenditure on wages (including non-wage labour costs) should be taken into account as additional operating expenditure. The deduction of operating expenditure may only take place up to the level of the operating revenue.

(3) If the profit from fruit growing is to be determined separately in accordance with the first sentence of paragraph 1, the unit value, which is attributable to the base areas used for intensive fruit plants for the production of table fruit, shall be calculated in the calculation of the basic amount (§ 2) .

(4) The profit from Mostbuschenschank (Buschenschank as part of the fruit tree, including non-alcoholic beverages and food) is to be determined separately by revenue-expenditure account. Operating expenditure is to be set at 70% of the operating measures (including VAT).

Agricultural and forestry side-acquisition, working and/or processing and Alpine desks

§ 7. (1) The profit from the land-and forestry-related income, from its own and/or processed own and purchased original products as well as from the Almstench is to be determined separately by revenue-expenditure-invoice. In the case of the determination of the profit from agricultural and forestry secondary acquisition, the operating expenditure may be deducted only up to the level of the corresponding operating income.

(2) As a land-and forest-related secondary acquisition, secondary activities are to be understood as being in the relationship of the economic subordination, according to their economic purpose, to the main agricultural and forestry business. Room rental with a maximum of 10 beds for breakfast is land-and forestry co-workers, with the operating expenses of 50% of the corresponding operating income (including VAT) being eligible for the rent. In the case of agricultural and forestry secondary income, the remuneration is mainly for the provision of vehicles, machinery or equipment to non-farmers, 50% of the total revenue (including turnover tax) can be considered as a flat-rate Operating expenses are deducted. This shall apply even if the pro rata charge for the work performance leads to income from non-self-employed work.

(3) In the determination of the profit from processed and/or processed products as well as from Almaus (paragraph 1). 1) operating expenditure is to be set at 70% of operating income (including VAT). The prerequisite for the calculation of the working and/or processing of the original product and the Alpine farm for agriculture and forestry is that the working and/or processing or processing of the product or the processing of the product is required. the Almstenank, according to its economic purpose, is in the relationship of the economic subordination to the main agricultural and forestry business.

(4) If only a working and/or processing or merely an Alpine outlet is operated, there is a subordination within the meaning of para. 2 and 3 if the income from working and/or processing or the Alpine outlet is EUR 33 000 (including turnover tax). do not exceed. If a working and/or processing is carried out, respectively, The suborder is only given if the common income does not exceed EUR 33 000 (including turnover tax) and the extent of land and forestry land is more than EUR 33 000. five hectares or the basic area used for wine-growing or gardening is more than 1 hectare. For the sum of EUR 33 000, income from room rental and income from a purely self-cost basis and without the transfer of its own services, shall be provided for services and leases in the context of the intermediate- Cooperation (rural neighbourhood aid) not to be set off.

Lump-sum change

§ 8. If, in application of this Regulation, the taxable person changes from the flat-rate profit determination by means of an average rate in accordance with Article 2 (1) for the purpose of determining the profit by taking into account flat-rate operating expenditure or vice versa, the Determination of a transition gain or -loss in accordance with § 4 para. 10 EStG 1988.

Section 3

Determination of the profits in the context of partial flat-rate formwork (expenditure-based flat-rate formwork)

§ 9. (1) In the following cases, the profit from agriculture and forestry shall always be determined by revenue-expenditure account:

1.

With a unit value of the agricultural and forestry operations of more than 75 000 Euro.

2.

In the case of a reduced agricultural area of more than 60 hectares, which is self-managed.

3.

If there are more than 120 livestock units actually produced or held, provided that the determination of the profit is not maintained in accordance with Article 1 (3) (10) of the Z 10 by full-time formwork.

4.

In the exercise of the option pursuant to § 2 para. 3.

5.

In the exercise of the social insurance legal contribution base option in accordance with § 23 (1a) BSVG.

(2) The operating expenses are, insofar as section 3 and § § 10 to 14 do not provide for a derogation, with an average rate of 70% of the operating revenue (including turnover tax) which is opposite to these operating expenses.

(3) In the case of processing activities (keeping of pigs, bovine animals, sheep, goats and poultry), the operating expenditure related to these activities shall be at an average of 80% of the total amount of the operating expenditure for which the activity is concerned. Operating revenue (including VAT).

Forestry

§ 10. Operating expenditure from forestry shall be calculated with the appropriate application of Section 3 (2).

Wine-growing

§ 11. Operating expenditure from viticulture (e.g. wine, grapes, mash, grape juice, grape must and storms, as well as non-alcoholic beverages and food in the context of the Buschenschanke) shall be calculated with the appropriate application of Section 4 (2).

Horticulture

§ 12. The operating expenditure from horticulture (§ 49 BewG. 1955) must be calculated with the appropriate application of Section 5 (2).

Fruit growing

§ 13. (1) The operating expenditure from fruit growing in the framework of intensive fruit plants for the production of table fruit shall be calculated by applying the appropriate application of Section 6 (2).

(2) The operating expenses from Mostbuschenschank (Buschenschank within the framework of the fruit tree, including non-alcoholic beverages and food) shall be calculated with the appropriate application of § 6 (4).

Agricultural and forestry side-acquisition, working and/or processing and Alpine desks

§ 14. For the purpose of determining the profit of the income from land-and forestry-related income, working and/or processing and from the Almstenank, § 7 shall apply mutadenly.

Section 4

Increases in profits and profit-reducing amounts

§ 15. (1) The interim sum resulting from the provisions of § § 1 to 7 or 9 to 14 is to be paid for paid interest (including hunting and leasing of fishing rights) in order to provide income from wilderness and in order to provide income according to § 1 (1) (1) (1) (1). 4 and 5 unrecorded operations and in order to increase income from economic goods not belonging to the unit value in accordance with § § 30 (2) Z 6 and 11 (4) BewG. 1955, provided that such income is not treated as end-taxed in accordance with Section 97 (1) of the EStG 1988 . The separate approach of these operations, which are not covered by the lump-sum, must not lead to any loss in each individual case.

(2) The amount resulting from the allocation in accordance with paragraph 1 shall be the value of the balance (cash and in kind) in order to pay contributions paid to the social security institution of the peasants in order to pay the debt and to pay for the amount of the debt. The deduction of paid lease interest shall not exceed 25% of the unit value falling on the areas covered by the lease. The deduction of these profit-reducing amounts shall not result in a loss as a whole.

(3) The balance of benefits in kind shall be set at EUR 700 per person per person per person. If the benefits in kind are proved or made credible, they must be taken into account in the proven (credible) amount.

Section 5

Change of the winning type

§ 16. If the taxable person proceeds from the flat-rate profit determination pursuant to Article 4 (1) or the profit determination in accordance with Article 4 (3) of the EStG 1988, a new flat-rate calculation of the income from land and Forestry shall not be permitted at the earliest after five marketing years on the basis of this Regulation or any subsequent lump-sum Regulation.

6.

Time-of-use

§ 17. (1) This Regulation shall enter into force 1. January 2015 in force and is to be applied for the first time for assessment periods, for the unit values established in accordance with § 20c BewG 1955 are to be applied for the first time in accordance with § 20 para. 3 BewG. 1955.

(2) § 8 is due to the change from the flat-rate profit determination in application of the LuF-PauschVO 2011, BGBl. II No 471/2010 in the version of the BGBl Regulation. II No 4/2011, for the flat-rate determination of the profit and loss in application of this Regulation.

(3) The LuF-PauschVO 2011, BGBl. II No 471/2010 in the version of the BGBl Regulation. II No 4/2011, shall continue to apply for the calendar year 2015 and the following calendar years if the application requirements referred to in paragraph 1 are not met.

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