Agricultural And Forestry Farms Regulation 2015 - Luf Pauschvo 2015

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

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2013_II_125/BGBLA_2013_II_125.html

125. Regulation of the Minister of Finance on the preparation of the average rates for the calculation of income from agriculture and forestry (agricultural and forestry farms regulation 2015 - LuF PauschVO 2015)

On the basis of § 17 par. 4, par. 5 and 5a of the income tax Act 1988 - EStG 1988, BGBl. No. 400, as last amended by Federal Law Gazette I no. 53/2013, is prescribed:

1 section

Scope of application

1. (1) the profits of agricultural and forestry operation, whose unit value does not exceed 130 000 euro and whose Inhaber regarding this establishment is obliged to keep records nor voluntarily maintains books, can be determined according to the provisions of this regulation. Where the application of the regulation on the entire agricultural and forestry operation is allowed. An application to just individual branches or individual operational activities of part of is not permitted.

(2) the unit value is considered relevant unit value of agricultural and forestry operations for the agricultural and forestry assets managed during the taxable year plus the unit value percentage of farmed during the taxable year for leases, acquisitions and land acquired for the use and less the unit value percentage of leases during the taxable year not even managed, sales and land for the use. For the determination of the unit value shares- and mortgaging,- and sales or the acquired to use and licensed areas, article 125, paragraph 1 is lit in terms of hectares set. b of the federal tax code - BAO, BGBl. No. 194/1961, in its current version apply.

(3) for the application of full or part farms, the following applies:



1 is on the 31st of December a year the sections 9 to 14 are one of the Z exceeded 1, 2 or 3 above limits in article 2, paragraph 1, in the following year to apply.

2. If on December 31 a year the authoritative part unit value pursuant to section 3 para 2 is exceeded, to apply the following year section 3 para 2.

3. If on December 31 a year the self managed weinbaulich used base of 60 AR is exceeded, to apply the following year section 4 paragraph 2.

4. If on December 31 a year the self managed footprint for Intensivobstanlagen for the production of table fruit of ten hectares is exceeded, to apply the following year section 6 para 2.

5. be on 31 December a year in section 2 paragraph 1 Z 1, below 2 or 3 those limits and is the social security contribution based option pursuant to § 23 paragraph 1a of the peasants Social Security Act BSVG, BGBl. not exercised no. 559/1978, in the current version or the option according to § 2 para 3, are no longer to apply articles 9 to 14 in the following year.

6. If on December 31 a year the authoritative part unit value in accordance with article 3 par. 2 below, is to apply section 3 para 2 no longer in the following year unless the articles 9 to 14 are to be used for all agricultural and forestry operations.

7. If on December 31 a year the self managed weinbaulich used base of more than 60 ar below, is to apply section 4 para 2 no longer in the following year unless the articles 9 to 14 are to be used for all agricultural and forestry operations.

8. If on December 31 a year the self managed footprint for Intensivobstanlagen for the production of table fruit of more than ten hectares below, is to apply section 6 para 2 no longer in the following year unless the articles 9 to 14 are to be used for all agricultural and forestry operations.

9. in determining relevant unit value pursuant to section 2 or of the relevant part of unit value pursuant to § 3 para 2, § 125 ABS. 1 is lit. b BAO by analogy to apply, where to put those acres set has the taxpayer December 31 was determined in the unit value decision handed down last prior to this date.

10. will the taxpayer made credible, that crossed the line of section 2 para 1 only temporarily is been no. 3, the determination of profits by means of full in-patient can be maintained at the request.

(4) by this regulation, only the legal transactions covered regularly in the and operations are considered flat. Operations falling regularly in the companies (E.g. the sale of land according to § 30 EStG 1988 or capital assets in accordance with § 27 para. 3 and 4 EStG 1988) are therefore separately to capture.

(5) Notwithstanding para 1 to 4 can from the sale of forestry area resulting profits with 35% of on land, standing timber and hunting rights of attributable proceeds are accepted provided this does not exceed EUR 250 000 in a calendar year. This applies by way of derogation from paragraph 1 to farms for the winning EStG 1988 determined EStG 1988 or full revenue expenditure account in accordance with § 4 para 3 by accounts referred to in article 4, paragraph 1.

2. section

Determination of profits within the framework of full in-patient (unit value-dependent calculation of profits)

Basic amount

2. (1) is the profit by the means of an average rate of 42% of the relevant unit value (§ 1 para 2) to determine (basic amount), if



1. the authoritative unit of agricultural and forestry operation does not exceed EUR 75 000 and even managed 2. reduced agricultural land (§ 30 para 6 of the assessment Act 1955 - valuation law. 1955, BGBl. No. 148, in the currently valid version) does not exceed 60 hectares and 3 does not exceed the number of actually produced or held livestock units of 120.

As far as the sections 3 to 7 determine otherwise, the social security contribution based option in accordance with section 23 is exercised para 1a BSVG or the option provided for in paragraph 3, is applying this average rate not taken into consideration.

(2) is the basic amount of the Alps by a pursuant to § 39 para 2 subpara 1 lit. a valuation law. in 1955, separately identified value of the comparison the average rate, with 70% of the set resulting from paragraph 1 is derived, to apply.

(3) the requirements of paragraph 1 are and is the social security contribution based option pursuant to § 23 paragraph 1a BSVG not exercised, can determine the gain on request in accordance with the articles 9 to 14. A renewed determination of profits in accordance with the paragraphs 2 to 7 of this regulation or the relevant provisions of this regulation, subsequent global regulation may at the earliest after a period of five calendar years.

Forestry

3. (1) the forestry (partial) unit value is not more than EUR 11 000, is the profit from forests with the average rate in accordance with § 2.

(2) the forestry (partial) unit value exceeds the sum of EUR 11 000, are operating revenue flat-rate business expenses to deduct. These are dependent on the underlying forestry (part) unit value reduction figure for spruce and larch of the credit rating of 7 or the market position and amount:



1. self felling: a) 70% of operating revenue (including VAT) a reduction number from 1 to 61 or in the market situation 3, b) 60% of the operating revenues (including VAT) a reduction number by 62 to 68 or a market position 2, c) 50% of operating revenue (including VAT) a reduction number 69 to 100 or when an accommodation location 1.

2. wood sales to the floor: a) 30% of operating revenue (including VAT) a reduction number between 1 and 63 or in the market situation 3, b) 20% of operating revenue (including VAT) a reduction in number from 64 to 100 or a market position 2 or 1.

No number of reduction in or the market position is based on the unit value of a forestry base, is a fictitious market able to determine from the IRS.

(3) the profit from forests pursuant to par. 2 is separately to determine the attributable to the forestry land part of unit value in the calculation of the basic amount (section 2) must be discarded.

Wine

§ 4 (1) which has profit from wine (E.g. wine, grapes, mash, grape juice, grape and storm as well as soft drinks and food in the context of the Barboza schankes) separately to determine revenue-spending bill. The weinbaulich used base area is not more than 60 AR, the separate determination of profits from wine has to be avoided.

(2) the operating expenses exceed 70% of operating revenue (including sales tax), but at least EUR 5 000 per hectare of weinbaulich basic land, but not exceeding the amount of operating revenue.

(3) the profits from wine referred to in paragraph 1, first sentence, is separately to determine the attributable to the weinbaulich basic land part of unit value in the calculation of the basic amount (section 2) must be discarded.

(4) exceeds the even HA weinbaulich used reason not 60 AR, are by way of derogation from paragraph 1, second sentence, the profits from the tavern and Bouteillenweinverkauf separately to determine, to apply paragraph 2 where is through income-spending bill.

Garden construction

5. (1) earnings from horticulture (§ 49 valuation law. 1955) is to be determined by revenue-spending bill.


(2) the operating expenses are to be with an average rate of 70% of operating revenue (including VAT). This average rate expenditure for wages (including non-wage costs) as additional operating expenses are taken into account. The deduction of business expenses allowed only up to the amount of operating revenue.

(3) by way of derogation from the provisions of paragraphs 1 and 2 shall apply for the calculation of earnings from horticulture area-specific average rates. Prerequisite for this is that the exclusive operating item in the delivery of their own horticultural products to resellers. This condition is also met if the revenue from other deliveries – excluding asset disposals - and other services be lasting not more than 2 000 EUR (including VAT) a year. Resellers are companies that commercially resell the products delivered to them either unchanged or after processing, or processing. The average rates are as follows:

 





Used for landscaping





Euro / m ²







Free range for cut flowers, vegetables, building areas, Court, paths, cloches of small 3, 5 m width, grass production





0.13







Free range for berries, fruit and ornamental trees, shrubs; Rebschulen





0.25







Field for forest trees





0.10







Cloches with 3, 5 m up to 7, 5 m width; Cloches for field vegetables and fruit with base width of at least 3, 5 m





0.34







Cloches of greater than 7, 5 m width





0.45







Easy plastic greenhouses





0.67







Normal plastic greenhouses





1.50







Good plastic greenhouses





2.17







Greenhouse older than 30 years





1.64







Greenhouse 21 to 30 years old





2.17







Greenhouse until 20 years old





2.43





 

(4) the extent of the covered areas of the culture is determined by the extent of surface that bounds the insides of the covered surfaces.

(5) for the determination of the basic amount (section 2) eliminated the share of unit value on the landscaping used base areas.

Fruit growing

Section 6 (1) which has profit from orchards in the framework of Intensivobstanlagen for the production of table fruit to determine revenue-spending bill separately. The self managed footprint for Intensivobstanlagen for the production of table fruit is not more than ten hectares, the separate determination of income from fruit has to be avoided.

(2) the operating expenses are to take 70% of operating income attributable of Intensivobstanlagen for table fruit on the management (including VAT). This average rate expenditure for wages (including non-wage costs) as additional operating expenses are taken into account. The deduction of business expenses allowed only up to the amount of operating revenue.

(3) gains from orchards referred to in paragraph 1, first sentence, is separately to determine the unit value accounted for basic land which for Intensivobstanlagen for the production of table fruit is eliminated in the calculation of the basic amount (section 2).

(4) the profit from most Buschenschank (wine tavern in the context of Pomology including food and non-alcoholic beverages) is to determine revenue-spending bill separately. The operating expenses are to take 70% of operating revenues (including VAT).

Agriculture and forestry as a sideline, handling and/or processing and Alpine pub

Section 7 (1) which is income from agriculture and forestry as a sideline, loading and/or processed own and bought Urprodukten and the Alm serving to determine revenue-spending bill separately. Determination of income from agriculture and forestry sideline the operating expenses are allowed only up to the amount of the corresponding operation revenues deducted.

(2) as in agriculture and forestry as a sideline sideline to understand that are available of economic subordination to its economic purpose to the agricultural and forestry main operating in relation. Rooms for rent represents agricultural and forestry sideline with breakfast in the extent of a maximum of ten beds, operating expenditure with 50% of the corresponding operating revenues (including sales tax) can be applied. Is agricultural and forestry as a sideline the fee mainly contributed to for providing of vehicles, machines, or devices to not farmers, 50% of total revenues (including sales tax) as lump-sum operating expenses can be deducted. This applies even if the prorated fee for the performance leads to income from employment.

(3) in determining profit from loading or processed Urprodukten and Alm bar (para 1) are the operating expenses with 70% of operating revenue (including VAT). Is subject to for the attribution of the loading and/or processing of Urproduktes and of the sale of ALM to the agriculture and forestry that the loading and/or processing, or the Alm serving of economic subordination to its economic purpose to the agricultural and forestry main operating in relation.

(4) is operated merely a loading and/or processing, or just a serving of ALM, a suborder within the meaning of paragraph 2 and 3 is when revenue from loading and/or processing or the Alm serving not more than 33 000 EUR (including VAT). Operated a loading and/or processing or an Alm bar next to a sideline is only given if the joint revenue not exceed 33 000 EUR (including VAT) and the extent of the agricultural and forestry land more than five hectares, or the weinbaulich or landscaping used land is more than 1 hectare. Revenues from room rentals and revenue are on a pure cost basis and without allocation of own work performance not attributable to services and rentals of inter-company cooperation (rural neighborhood help) on the amount of 33 000 euros.

Change the global method

8 the taxpayer in application of this regulation by the flat-rate calculation of profits by using an average rate pursuant to § 2 para 1 for determining profit by taking into account overall operating expenses changes section or vice versa, the determination of a transition gain or loss in accordance with § 4 paragraph 10 has EStG 1988 be avoided.

3. section

Determination of profits in relation to the part of in-patient (output in-patient)

§ 9 (1) in the following cases is the profit from agriculture and forestry by revenue-expenditure analysis to determine:



1. when a unit value of agricultural and forestry operation of more than 75 000 euros.

2. agricultural land reduced if there is a self managed more than 60 hectares.

3. in the presence of more than 120 actually produced or held livestock units, unless the determination of profits cannot be persisted Z 10 through full in-patient in accordance with § 1 para. 3.

4. when exercising the option provided for in article 2, paragraph 3.

5. in the social insurance contribution based option pursuant to § 23 paragraph 1a BSVG.

(2) the operating expenses are, as far as paragraph 3 and articles 10 to 14 provide no derogation to apply with an average rate of 70% of the these operating expenses operating income (including VAT).

(3) in the case of processing activities (keeping of pigs, bovine animals, sheep, goats and poultry) you are with due these activities in related operating expenses with a 80% on this activity attributable operating revenues (including sales tax) average rate of.

Forestry

§ 10. The forestry operating expenditure shall be calculated applying by analogy with article 3 par. 2.

Wine

§ 11. Operating expenditure from wine (E.g. wine, grapes, mash, grape juice, grape and storm as well as soft drinks and food in the context of the Barboza schankes) shall be calculated by analogy with application of § 4 paragraph 2.

Garden construction

§ 12. The operating expenses of Horticulture (§ 49 valuation law. 1955) shall be calculated by analogy with application of § 5 para 2.

Fruit growing

The operating expenses of fruit growing in the context of Intensivobstanlagen for the production of table fruit are § 13 (1) to charge by way of analogous application of § 6 par. 2.

(2) the operating expenses of most Buschenschank (wine tavern in the context of Pomology including food and non-alcoholic beverages) shall be calculated by analogy with application of § 6 para 4.

Agriculture and forestry as a sideline, handling and/or processing and Alpine pub

§ 14. § 7 shall apply mutatis mutandis for the determination of the profits of income from agriculture and forestry as a sideline, the loading and/or processing and from the Alpine Pub.

4 section

Increasing the profit and profit-reducing amounts


Section 15 (1) the according to the provisions of sections 1 to 7 or subtotal resulting 9 to 14 to received Pachtzinse (including hunting lease and lease fishing rights), income from wild victories, as well as income from operations not covered in accordance with § 1 para 4 and 5 and income is out according to § 30 para 2 No. of 6 and 11 paragraph 4 valuation law. 1955 not to the unit value associated assets to increase, unless this income not referred to in article 97, paragraph 1 are considered EStG 1988 end-taxed. In each case, the separate approach of these operations not covered by the in-patient do no loss.

(2) the amount resulting after affiliates referred to in paragraph 1 is the value of the abstract loads (cash and in-kind) contributions that have been paid to the social insurance institution of the farmers paid debt interest and to reduce paid Pachtzinse, with the deduction of paid Pachtzinse may not exceed 25% of the attributable to leased land unit. No loss must be the withdrawal of this profit-reducing amounts overall.

(3) the abstract loads consisting of in-kind are to apply per person with 700 euros per year. The benefits in kind are demonstrated or made credible, they are proven (facie) height into account.

5. section

Change the profit determination type

16 the taxable person by the flat-rate calculation of profits on the basis of this regulation passes section to the determination of the profits according to article 4, paragraph 1, or to the determination of the profits according to § 4 para 3 EStG 1988, a renewed flat-rate investigation of income from agriculture and forestry on the basis of this or this regulation, subsequent global regulation is allowed at the earliest after a period of five years.

6 article

Temporal scope of application

§ 17 (1) this regulation with 1 January 2015 in force and is to apply for the first time for assessment periods, for in accordance with article 20 c valuation law 1955 identified unit values pursuant to section 20 para 3 valuation law. are to apply for the first time in 1955.

(2) section 8 is on the transition from the flat-rate calculation of profits in application of LuF PauschVO 2011, Federal Law Gazette II No. 471/2010 amended regulation BGBl. II No. 4/2011 to the flat-rate calculation of profits in application of this regulation in accordance with to apply.

(3) the LuF PauschVO 2011, Federal Law Gazette II No. 471/2010 amended regulation Federal Law Gazette II No. is 4/2011, investments for the calendar year 2015 and subsequent calendar years continue to apply, if the Anwendungsvorausetzungen referred to in paragraph 1 are not met.

Fekter