Amendment To The Income Tax Act 1988

Original Language Title: Änderung des Einkommensteuergesetzes 1988

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2013_I_53/BGBLA_2013_I_53.html

53. Federal Act 1988 amends the income tax act

The National Council has decided:

Amendment to the income tax Act 1988

The income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the Federal Act Federal Law Gazette I no. 112/2012, is amended as follows:

1. § 16 para 1 No. 6 is: "6 editions of the taxpayer for journeys between home and work. Applies taking into account these expenses: a) these issues are with the traffic the amount (§ 33 para 5 No. 1) compensated. In accordance with it lit. b-j is also a commuter tax allowance, as well as in accordance with § 33 para 5, a commuter euros to no. 4. All expenses for journeys between home and work are satisfied with the traffic the amount, the commuter lump sum and the commuter euro.

(b) is an employer-private motor vehicle for journeys between home and work provided the employee, is not a commuter tax allowance.

(c) the distance between home and work is at least 20 km and the use of a Massenbeförderungsmittels is reasonable, which is commuter lump sum:



At least 20 km to 40 km



696 euro per year,



at more than 40 km to 60 km



1 356 euro per year,



at more than 60 km



2 016 euro per year.

(d) the use of a Massenbeförderungsmittels between home and work at least for half the distance is the employee cannot reasonably be the is commuter lump sum differently lit. c:



At least 2 km to 20 km



372 euro per year,



at more than 20 km to 40 km



1 476 euro per year,



at more than 40 km to 60 km



2 568 EUR per year,



at more than 60 km



3 672 euro per year.

(e) condition for the taking into account of Pendlerpauschales in accordance with letter. c or d is that the workers will at least eleven days in the calendar month from the apartment to the workplace. This is not the case, the following applies: - driving workers on at least eight days, but not more than ten days in the calendar month from the home to the workplace, which stands to the commuter tax allowance to two thirds. Family journeys ride costs are taken into account, is not a commuter tax allowance for the distance travelled from the family home (§ 20 para 1 No. 2 lit. e) to the workplace.

-The worker goes on at least four days, but no more than seven days in the calendar month from the home to the workplace, shall be entitled to the respective commuter lump sum to a third. Family journeys ride costs are taken into account, is not a commuter tax allowance for the distance travelled from the family home (§ 20 para 1 No. 2 lit. e) to the workplace.

A commuter tax allowance in full extent entitled to in a calendar month at most a taxpayer.

f) occurrence of multiple residences is the residence nearest to the workplace or the family residence for the calculation of the Pendlerpauschales (§ 20 para 1 No. 2 lit. e) significantly.

(g) for the use of the Pendlerpauschales, the employee has to make a statement about the existence of the conditions the employer on an official form. The employer has to take the Declaration of the employee to the payroll account (section 76). Workers must report within one month the employer changes the conditions for the inclusion of the Pendlerpauschales.

h) the commuter lump sum is also for holidays as well as for wage payment periods to take account of where the employee is located in the sick leave or vacation.

(i) a worker, where there are the conditions for the taking into account of Pendlerpauschales, mostly carried Z 5 in the transport in accordance with section 26, a commuter tax allowance for that route only entitled to him, is not put back in the traffic. Adult him for the transport of plant costs, those costs are up to the amount of the resulting from lit. c, d or e of arising amount as advertising costs into account.

(j) the Federal Minister of finance is authorized to lay down criteria for determining the distance and the reasonableness of the use of a Massenverkehrsmittels with regulation."

1a. in article 16, para. 3 of the fourth tick mark is: "-the workers for the works traffic arising costs (para. 1 No. 6 lit." (i letzter Satz) and "2. In § 20 para 1 subpara 2 lit. e is the reference to "article 16 paragraph 1 No. 6 lit. c"the reference"section 16 para 1 No. 6 lit. (d)"replaced.

3. § 26 Z 5 lit. b is: "b) with Massenbeförderungsmitteln."

4. Article 33 is amended as follows:

(a) in paragraph 5, following Z append 4 and Z 5: "4. A commuter euros amounting to two euros per year per kilometre of easy driving distance between home and work, if the employee is entitled to a commuter allowance referred to in article 16, paragraph 1 No. 6." To take account of the commuter euros, the provisions of § 16 para 1 apply no. 6 lit. b and lit. e to j accordingly.

5. a commuter compensatory amount accordance of paragraph 9a."

b) § 33 paragraph 6 reads:

"(6) the deductible amounts are not entitled to a taxpayer after para 5 and he receives remuneration or benefits within the meaning of § 25 para 1 Z 1 or 2 for previous service conditions, pensions, and similar references in the sense of § 25 para 1 Z 3 or paragraph 1 Z 4 to 5, is a Pensionistenabsetzbetrag in accordance with no. 1 and no. 2 or no. 3." Income, giving rise to the claim to a Pensionistenabsetzbetrag, the advertising cost standard amount not entitled to according to § 16 para 3. For the consideration of the Pensionistenabsetzbetrages: 1 an increased Pensionistenabsetzbetrag entitled to if - the taxable person married more than six months in a calendar year or registered partner is and lives not permanently separated from the (married) partner, - (marriage) partner (article 106 paragraph 3) annually revenues within the meaning of paragraph 4 Z 1 by no more than 2 200 euro and - the taxpayer is not entitled to the amount of the breadwinner setting off.

2. the increased Pensionistenabsetzbetrag is 764 euros, if the current pension income of the taxpayer exceed 19 930 euro per calendar year. This deductible amount is reduced evenly dragging between taxable current pension income of 19 930 euros and 25,000 euros to zero.

3. the conditions for an increased Pensionistenabsetzbetrag are not available after the No. 1, the Pensionistenabsetzbetrag is 400 euros. This deductible amount is reduced evenly dragging between taxable current pension income of EUR 17 000 and 25 000 euro to zero."

c) paragraph 9 is: "(9) is a commuter allowance referred to in article 16, paragraph 1 No. 6, increased the percentage of 10% referred to in paragraph 8 to 18% and the amount of a maximum of 110 euros according to paragraph 8 on more than 400 euro per year (commuter allowance)."

(d) pursuant to section 9, the following paragraph 9a is inserted:

"(9a) is entitled to a commuter allowance referred to in article 16, paragraph 1 No. 6 and the calculation of income tax is a tax of one euro according to paragraphs 1 and 2, a commuter settlement amount of 289 euros is in addition to, which can also lead to a tax credit. The commuter balance amount is reduced evenly dragging a between an income tax according to paragraphs 1 and 2 of a euro and 290 euro to zero."

4A. in article 45, paragraph 1 enters the first tick mark at the point of the phrase "minus the amounts withheld in accordance with article 46, paragraph 1 No. 2" the phrase "less the amounts referred to in article 46, paragraph 1 No. 2 and no. 3".

5. in § 62 Z 6 and section 76 para 1 is the reference on "§ 16 para 1 No. 6 last sentence" the reference "section 16 para 1 No. 6 lit. "i last sentence" replaced.

5a. § 68 para 6 is as follows:

"Contiguous working hours by at least 3 hours must be provided on the basis of operational requirements between 7: 00 and 7: 00 apply (6) as night work. For workers, whose normal working time is mainly the wage payment period in time from 19: 00 until 7: 00, the exemption referred to in paragraph 1 by 50% is raised."

6. in article 124b will be attached following Z 242 to 245: "242. Article 16 paragraph 1 No. 6 lit. a and lit. c to j, § 16 para 3, § 20 para 1 subpara 2 lit. e, section 26 No. 5 lit. b, § 33, § 62 I are no. 53/2013, Z 6, § 68 para 6 and section 76 para 1 in the version of Federal Law Gazette apply, if: - the income tax, for the first time invested in the assessment for the calendar year 2013, - the income tax (income tax) is charged by deduction or set by investment, for wage payment periods that end after December 31, 2012 for the first time. Were Nos. 6 and § 33 para 5 4 in the version of Federal Law Gazette. I no. 53/2013 have not taken into account, is a recalculation pursuant to article 77 paragraph 3 as soon as possible but at the latest until 30 June 2013 to be, provided the technical and organisational possibilities to do so, and an upright service relationship exists with same employer for such wage payment periods § 16 par. 1 Z.

243. § 16 para 1 No. 6 lit. (b) in the version of Federal Law Gazette I 53/2013 comes no. with force, may 1, 2013.

244. § for the first time the assessment for calendar year 2012 to apply 1 is in the version of Federal Law Gazette I no. 53/2013 45 para.

245. § 33 paragraph 6 as amended by Federal Law Gazette I is no. 53/2013 to apply if: - the income tax, first invested in the predisposition for calendar year 2013.

the income tax (income tax) is charged by deduction or set by investment, for wage payment periods that end after December 31, 2012 for the first time. For such wage payment periods § 33 paragraph 6 in the version of Federal Law Gazette. I no. 53/2013 still not included, a recalculation pursuant to article 77 paragraph 3 as soon as possible has to be done, provided the technical and organisational possibilities to but no later than September 30, 2013."

Fischer

Faymann