Key Benefits:
84. Ordinance of the Federal Minister of Finance, with which the wage accounts regulation is amended in 2006
On the basis of Section 76 (2) of the Income Tax Act 1988, BGBl. No. 400, as last amended by the Federal Law BGBl. I No 53/2013, shall be arranged:
The regulation of the Federal Minister of Finance, with which data to be entered into a payroll account, as well as the facilitation of the payroll contence from 2006, are to be established (payroll ordinance 2006), BGBl. II No 256/2005, as last amended by BGBl. II No 92/2011, shall be amended as follows:
Section 1 (1) Z 6 reads as follows:
| " 6. |
the lump sum pursuant to Section 16 (1) Z 6 of the EStG 1988 and the Pendlereuro in accordance with § 33 (5) Z 4 EStG 1988. " |
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Section 1 (1) Z 13 reads as follows:
| " 13. |
the calendar months in which the worker is transported in the course of work (Article 26 (5) of the EStG 1988) and the calendar months in which the worker has made available to the worker a work-related motor vehicle for journeys between the home and the place of work and " |
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Fekter
