Key Benefits:
53. Federal Law which changes the Income Tax Act 1988
The National Council has decided:
Amendment of the Income Tax Act 1988
The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:
1. § 16 (1) Z 6 reads:
| " 6. |
Expenditure of the taxable person for journeys between home and work place. In order to take account of this expenditure: |
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| a) |
This expenditure is due to the amount of the traffic offset (§ 33 para. 5 Z 1). In accordance with the lit. b to j an additional commuter fee as well as a commuter euro shall be added in accordance with section 33 (5) Z 4. With the amount of the traffic offset, the commuter fee and the commuter euro, all expenses for journeys between the home and the place of work are covered. |
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| b) |
If a motor vehicle is made available to the employee for journeys between the home and the place of work, there is no flat-rate allowance for the commuter. |
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| c) |
If the distance between the apartment and the workplace is at least 20 km and if the use of a mass transport is reasonable, the commuter fee shall be: |
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| At least 20 km to 40 km |
EUR 696 per year, |
| In the case of more than 40 km to 60 km |
EUR 1 356 per year, |
| At more than 60 km |
EUR 2 016 per year. |
| d) |
If the employee cannot reasonably be expected to use a mass transport means between the apartment and the workplace at least in terms of half the distance, the commuter flat rate shall be different from lit. c: |
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| At least 2 km to 20 km |
EUR 372 per year, |
| More than 20 km to 40 km |
EUR 1 476 per year, |
| In the case of more than 40 km to 60 km |
EUR 2 568 per year, |
| At more than 60 km |
EUR 3 672 per year. |
| e) |
A prerequisite for taking into consideration a commuter sweeping allowance according to lit. c or d is that the worker moves from the home to the place of work on at least eleven days in the calendar month. If this is not the case, the following shall apply: |
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If the employee moves from the home to the workplace for at least eight days, but not more than ten days in the calendar month from the apartment, the respective commuter flat rate is to be two-thirds. If travel expenses are taken into account as family home trips, no commuter fee for the distance from the family residence is not available (§ 20 paragraph 1 Z 2 lit. e) to the workplace. |
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If the employee moves from the home to the workplace for at least four days, but not more than seven days in the calendar month from the apartment, the respective commuter flat rate shall be one third. If travel expenses are taken into account as family home trips, no commuter fee for the distance from the family residence is not available (§ 20 paragraph 1 Z 2 lit. e) to the workplace. |
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| In the calendar month, a taxable person shall not be subject to a full-scale commuter fee. |
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| f) |
In the case of a number of residences, the calculation of the commuter flat rate is either the closest residence to the workplace or the family residence (§ 20 para. 1 Z 2 lit. e). |
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| g) |
In order to take advantage of the Pendlerpauschales, the employee shall make a declaration to the employer on an official form, on the existence of the conditions. The employer has to take the employee's declaration to the payroll account (§ 76). Changes in the ratios for the consideration of the Pendlerpauschales must be reported by the employee to the employer within a month. |
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| h) |
The lump-sum allowance must also be taken into account for holidays and for pay periods in which the employee is in sick leave or leave. |
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| i) |
If a worker, in which the conditions for taking into account a commuter flat-rate allowance are met, is mainly transported in the work transport sector in accordance with § 26 Z 5, he shall be required to pay a commuter fee only for the distance which is not in the works transport sector. will be completed. If it costs him for the carriage in the work transport, these costs shall be taken into account up to the amount of the amount resulting from lit. c, d or e as a cost of advertising. |
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| j) |
The Federal Minister of Finance shall be empowered to lay down criteria for determining the distance and the reasonableness of the use of mass transport by means of a regulation. " |
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1a. In Section 16 (3), the fourth indent reads as follows:
| "- |
(a) the cost of the worker for the transport of work (paragraph 1 Z 6 lit. i last sentence) and " |
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2. In § 20 paragraph 1 Z 2 lit. e is the reference to "§ 16 para. 1 Z 6 lit. c" by reference "§ 16 para. 1 Z 6 lit. d" replaced.
3. § 26 Z 5 lit. b is:
| " (b) |
with mass promotion funds. " |
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(4) § 33 is amended as follows:
(a) In paragraph 5, the following Z 4 and Z 5 shall be added:
| " 4. |
A commuter euro of EUR 2 per kilometre per kilometre of the easy journey between the home and the place of work if the employee is entitled to a pendler-lump sum according to Article 16 (1) Z 6. In order to take account of the commuter's euros, the provisions of the § 16 para. 1 Z 6 lit. b and lit. e to j accordingly. |
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| 5. |
A commuter compensatory amount in accordance with the provisions of paragraph 9a. " |
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(b) § 33 (6) reads:
" (6) A taxable person shall not be entitled to the settling amounts in accordance with paragraph 5 and shall receive remuneration or benefits within the meaning of Section 25 (1) (1) or (2) for previous employment relationships, pensions and similar remuneration within the meaning of Section 25 (1) (3) or (1) (1) (Z) 4 to 5, a retirement pension amount according to Z 1 and Z 2 or according to Z 3 is added. In the case of income for which the right to a retirement pension amount is justified, the amount of the advertising costs shall not be due in accordance with Section 16 (3). The following shall apply to the consideration of the retirement amount:
| 1. |
An increased pension amount shall be increased if: |
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| - |
the taxable person is married or registered for more than six months in the calendar year and is not permanently separated from the (spouse) partner, |
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| - |
the (married) partner (§ 106 (3)) income within the meaning of Section 4 (4) (1) of a maximum of EUR 2 200 per year; and |
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| - |
the taxable person is not entitled to the amount of the semiser. |
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| 2. |
The increased pension amount is 764 euros if the current pension income of the taxable person does not exceed EUR 19 930 in the calendar year. This amount of compensation shall be reduced evenly between taxable current pension income of EUR 19 930 and EUR 25 000 to zero. |
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| 3. |
If the conditions for an increased pension amount are not available after the Z 1, the amount of the pension is 400 Euro. This amount of compensation shall be reduced evenly between taxable current pension income of EUR 17 000 and EUR 25 000 to zero. " |
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(c) paragraph 9 reads:
"(9) In accordance with Article 16 (1) Z 6, the percentage of 10% in accordance with paragraph 8 shall be increased to 18% and the amount not exceeding EUR 110 per para. 8 shall be increased to a maximum of EUR 400 per year (commuter supplement)."
(d) The following paragraph 9a is inserted after paragraph 9:
" (9a) If there is a claim for a commuter flat rate pursuant to § 16 (1) Z 6 and the calculation of the income tax in accordance with para. 1 and 2 results in a tax of one euro, a commuter compensation amount of EUR 289 shall be added, which shall also result in a tax of EUR 289. Tax credit can lead. The commuter compensatory amount shall be reduced evenly between an income tax in accordance with para. 1 and 2 of one euro and EUR 290 to zero. "
4a. In § 45 (1), the first indent replaces the word order "minus the amounts withheld pursuant to section 46 (1) (2)" the phrase "minus the amounts according to § 46 (1) Z 2 and Z 3" .
5. In § 62 Z 6 and § 76 (1) the reference to "§ 16 para. 1 Z 6 last sentence" by reference " § 16 para. 1 Z 6 lit. i last sentence " replaced.
Article 68 (6) reads as follows:
" (6) Night work shall be subject to continuous working hours of at least 3 hours, which must be provided on the basis of operational requirements between 7 p.m. and 7 p.m. For workers whose normal working hours in the payroll period are mainly in the period from 7 p.m. to 7 a.m., the amount of the allowance shall be increased by 50% in accordance with paragraph 1. "
6. In § 124b the following Z 242 to 245 are added:
| " 242. |
§ 16 para. 1 Z 6 lit. a and lit. c to j, § 16 para. 3, § 20 sec. 1 Z 2 lit. e, § 26 Z 5 lit. b, § 33, § 62 Z 6, § 68 para. 6 and § 76 paragraph 1 in the version of the Federal Law BGBl. I No 53/2013, shall apply if: |
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the income tax is assessed, for the first time in the case of the assessment for the calendar year 2013, |
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the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2012. Were the BGBl version for such payroll periods § 16 (1) (6) and (5) (4) (4) (4). I n ° 53/2013 has not yet been taken into account, a roll-up according to Article 77 (3) shall be made as soon as possible, but no later than 30 June 2013, provided that the technical and organisational possibilities are available for this purpose and an upright The employment relationship with the same employer is available. |
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| 243. |
§ 16 para. 1 Z 6 lit. b in the version of the Federal Law BGBl. I N ° 53/2013 will enter into force on 1 May 2013. |
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| 244. |
Section 45 (1) in the version of the Federal Law BGBl. I No 53/2013 shall be applied for the first time in the case of the apportionment for the calendar year 2012. |
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| 245. |
Section 33 (6) in the version of the Federal Law BGBl. I No 53/2013 shall apply if: |
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| - |
the income tax is assessed, for the first time in the case of the assessment for the calendar year 2013, |
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| - |
the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2012. For such payroll periods, § 33 (6), as amended by the Federal Law Gazette (BGBl). I n ° 53/2013 has not yet been taken into account, and in accordance with Section 77 (3), a rolling-up shall be made as soon as possible, but no later than 30 September 2013, provided that the technical and organisational possibilities are available for this purpose. " |
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Fischer
Faymann
