515th regulation of the Federal Minister for finance on the criteria for determining eligible research and development expenditures (-expenses), confirmation of the research and the creation of opinion by the Austrian research promotion agency mbH (Research Regulation)
On the basis of § 108c of the income tax Act 1988 - EStG 1988, BGBl. No. 400, as last amended by Federal Law Gazette I no. 112/2012, and of Article 118a of the federal tax code - BAO, BGBl. No. 194/1961, as last amended by Federal Law Gazette I no. 112/2012, is prescribed:
Expenses (expenditure) in the sense of para 2 and 3 in the area of research and experimental development (annex I) to reason to lay are § 1 (1) the assertion of a research award. The provisions of § 6 Z 10 and § 20 para 2 EStG 1988 KStG 1988 are section 12 paragraph 2 to apply and.
(2) expenses (costs) to the research and experimental development (annex I, part A): 1. wages and salaries for research and experimental development workers including employer contributions to social insurance, housing support posts and other staff costs (for example, voluntary social benefits) and remuneration for research and experimental development workers who are working outside of a service relationship. Employees who are involved not only in research and experimental development, the shares corresponding to the performance of work for research and experimental development on these expenses (expenses) are taken into account.
2. direct expenses (expenditure) and direct investments (including the purchase of land), as far as they effectively serve research and experimental development.
3. finance costs (-expenses), as far as they are allocated to research and experimental development.
4. overhead costs, insofar as they are allocated to research and experimental development.
(3) expenses (expenditure) for research and experimental development in the sense of this regulation, pursuant to section 108c para 2 Z 2 EStG 1988 to third parties unless House will be awarded (external expenditure and expenditure on research and experimental development, contract research), are no expenses (expenditure) for research and experimental development in the sense of section 108 c para 2 Z 1 EStG 1988.
(4) the expenses (expenditure) for research and experimental development of a marketing year are to represent a directory created in accordance with annex II to this regulation. The directory must include the determination of the tax base and the research award from it determined. The directory shall be provided at the request of the tax authority.
2. (1) research confirmation in accordance with Article 118a BAO can be requested for each a research project (annex I, part A, point 5). A research focus (annex I, part A, point 6) may not be a confirmation of the research.
(2) research confirmation shall cover any period which is not covered by the relevant project reports (§ 5 para. 3).
§ 3 (1) opinion (§ 4 and § 5) the Austrian research promotion agency mbH (§ 1 FFG-G, BGBl. I no 73/2004, in the following: FFG) relate to: 1 assessing to what extent a research/research project, significant expenses resulting from for the research bonus, on the basis of the information provided by the taxpayer the requirements of § 108 c para 2 Z 1 EStG 1988 meets.
2. the assessment, whether not forschungsschwerpunkt - or research-project-related associated investments according to the description in the request of the opinion are such that they can sustainably serve the research and experimental development.
(2) the report includes non - the ascertainment of facts, whether the given information to a research/research project or not forschungsschwerpunkt - or associated with research project involved investments are correct, and - the assessment whether and to what extent expenditure or expenditure on research and experimental development are part of the base for the research bonus.
(3) the opinion of the FFG have to relate, for which the assessment has been requested by the FFG research/research projects or not forschungsschwerpunkt - or associated with research project involved investments. The information given by the taxpayer from the request of the expert opinion form an integral part of the opinion.
4. (1) the FFG has to provide an annual opinion to claim of a research award for its own operational research and experimental development on request of the taxpayer. The annual report has to refer relevant expenses resulting from those for the research bonus to all research/research projects and not forschungsschwerpunkt - or associated with research project involved investments.
(2) the annual report is at the end of the marketing year for which the research award is requested, requested at FFG. These are content to write to the research/research projects and not forschungsschwerpunkt - or research project related to investments and to announce that in annex III, part A, contained data and information. For a year, only an annual report can be requested.
§ 5 (1) has the FFG for the research project, which is the subject of an application for research confirmation in accordance with Article 118a BAO, to create a project report on request of the taxpayer.
(2) the project report can be requested after requesting confirmation for each research project at the FFG research. The request must refer to the research project, which is the subject of the application for granting the research confirmation. In the request is the research project content to rewrite; There are (planned) tax basis relevant total expenditure in accordance with the outline of the directory according to Appendix II to lead after years of economic structure and to announce that in annex III, part A, contained data and information.
(3) the project opinion has on the (planned) duration of the project, but no more than a period to refer to, which includes the year of the requirement of the opinion and the following three marketing years. After this period has expired, a new project reports can be requested for the same project.
§ 6. The preparation of annual reports and project reports is free of charge for the taxable person.
§ 7 (1) the FFG is authorized to consult external experts to create opinion in individual cases as needed.
(2) applies to the assistance of an external expert: 1. as external experts may be invited to attend only a) individuals who are demonstrably working as certified experts in the field to be assessed or b) organisations that fulfil similar tasks in the management of funding in the area of research and experimental development at companies or consulting firms in research and experimental development of the FFG or c) people , in or for such organisations are active and have the necessary expertise.
2. rather than external experts invited to attend will allowed individuals and organizations, the a) operate according to the information in the business field of the taxpayer as a competitor at the FFG or b) according to the information available at the FFG for the taxable person himself or a participant of market, with which the taxable person in the competition, are active, or the c) were not contractually committed all obligations , which meet the FFG from exercising their function as an expert to meet, such as the FFG itself or the d in the same way) were rejected by the taxpayer.
3. The FFG has the taxpayer to announce a proposed assistance of an external expert while preserving the anonymity of the reviewer by E-Mail to the E-Mail address you submitted in the opinion request. It has on the FFG) the taxable person to announce - in which area (technology/science discipline and industry) the person seen as experts in Vista (Z 1 lit. a or lit. c) operates or
-What responsibilities the Organization accepted as an expert in Vista (No. 2 lit. b) has and b) notify taxpayers about that he has the ability to appoint those persons, who may not be involved as external reviewers within fourteen days without giving reasons.
4 FFG can any person or organization as an external expert consult, the a) the prerequisites of the Z 1 does not comply with or b) under Z 2 will be not may or c) by the taxpayer according to Z 3 deadline is rejected or d) is working in an area or an area of responsibility has the taxpayer pursuant to no. 3 has been informed about that.
The FFG may, known given you by the taxable person within the framework of the request of the opinion, disclose information only in a manner to an external expert, maintaining the anonymity of the taxpayer compared to the external reviewers.
6. The FFG has for documentation of compliance with the obligations arising from the Z 1 to 5, and to provide insight into this the competent tax authority at any time.
§ 8. The FFG has the opinion if possible within two months, to create anyway, but within four months of the request, unless circumstances preclude editing an opinion request by FFG, which cannot be represented by her.
§ 9. The opinion is to pass the tax office in the procedure of FinanzOnline, and to provide the taxable person to electronic file inspection (§ 90a BAO). The FFG has immediately after completion of the report via email, using the email address given in the opinion request the possibility of inspection of the opinion by means of FinanzOnline pointing to the taxpayer.
§ 10. The completion of the process concerning the creation of opinion has in accordance with annex III, part B, to be carried out.
Data protection and confidentiality
§ 11 (1) is the FFG regarding the creation of opinion providers within § 4 Z 5 of the data protection Act 2000 - DSG 2000, Federal Law Gazette I no. 165/1999, for the competent tax office.
(2) the FFG is authorized to run a data application in which she recorded personal data required for the creation of an expert opinion for the fulfilment of its mission as an expert mitarbeiterbeteiligung for the IRS and processed. The competent Tax Office client within § is 4 Z 4 DSG 2000.
(3) in the course of opinion developing the FFG has mitarbeiterbeteiligung to save personal data in connection with the preparation of opinions for the competent tax office.
(4) the FFG has the personal data required for the preparation of the opinion including the opinion even after delivering the opinion mitarbeiterbeteiligung for the competent Tax Office itself permanently and before unauthorized access to keep third-party and destroy it after a deletion order of the competent tax office.
(5) the competent tax office is in data relating to the creation of opinion in context, the permanent inspection and control of data processing facilities to grant.
§ 12 (1) has to use the obtained data and processing results EStG 1988 and Article 118a BAO exclusively within the framework of the fulfilment of their obligation to create opinion pursuant to § 108 c the FFG. Here the FFG meet the duties leist DSG pursuant to § 11 para 1 2000.
(2) the FFG c paragraph 8 has Z within the framework of the opinion request on the admissibility of the processing of data under section 108 to point out 4 or 5 EStG 1988.
The bodies, employees and contractors of the FFG are § 13 (1) of fact which reach them exercise their activity for the creation of opinion noted, obliged to confidentiality in the context of § 48a BAO.
(2) the FFG is obliged to preserve the secrecy of the data in the course of data processing in connection with the preparation of opinions and to commit all employees and contractors before entering upon their duties DSG 2000 to maintain this data confidentiality in accordance with § 15.
Entry into force
§ 14. This regulation is for the first time on research awards to apply with the exception of section 2, concerning the marketing years beginning after December 31, 2011. Article 2 of this Regulation shall enter into force 1 January 2013. Ordinance of the Federal Minister for finance on the criteria for determining eligible research and development expenditures (-expenses) pursuant to § 4 para 4 Z 4a or section 108 c para 2 Z 1 EStG 1988, BGBl. II is no. 506/2002, to apply research bonuses last time, relate to the marketing years beginning before January 1, 2012.