Amendment Of The Law On Foundations Control Input

Original Language Title: Änderung des Stiftungseingangssteuergesetzes

Read the untranslated law here: https://www.global-regulation.com/law/austria/2996582/nderung-des-stiftungseingangssteuergesetzes.html

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62. Federal law that modifies the law on foundations control input

The National Council has decided:

The Foundation tax input, Federal Law Gazette I no. 85/2008, last amended by Federal Law Gazette I no. 112/2012, is amended as follows:

1 § is amended 2 paragraph 1 as follows:

(a) according to the lit. (b) are following lit. c and d are inserted: ' c) (the Foundation or comparable assets not a legal obligation corresponding to § 5 of the private foundation law is to inform the beneficiaries or d) the Foundation or comparable assets not by presenting the deed of Foundation (Statute) in the commercial register or a comparable foreign public register is registered or "b) the previous lit. c receives the letter e).

2. in article 5, 5 is attached following Z: "5. Article 2, paragraph 1 into force effect and is to apply to donations from this point, if the tax liability arises to 31.12.2013."

Fischer

Faymann