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62. Federal law with which the Foundation's Entry Tax Law is amended
The National Council has decided:
The Foundation's Entry Tax Law, BGBl. I n ° 85/2008, as last amended by the Federal Law Gazette (BGBl). I No 112/2012, shall be amended as follows:
1. § 2 (1) is amended as follows:
(a) after the lit. b are the following lit. c and d inserted:
| " (c) |
the foundation or comparable property is not subject to a statutory obligation corresponding to § 5 of the Private Foundation Act to communicate to the beneficiaries or |
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| d) |
the Foundation or comparable assets is not entered in the Company Book or a comparable foreign public register on presentation of the Foundation's certificate (Staff Regulations), or " |
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(b) the previous lit. c is given the name "e)" .
2. In § 5 the following Z 5 is added:
| " 5. |
Section 2 (1) shall enter into force on 1 January 2014 and shall be applicable from that date on to benefits if the tax liability arises after 31 December 2013. " |
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Fischer
Faymann
