Change The Lohnkontenverordnung 2006

Original Language Title: Änderung der Lohnkontenverordnung 2006

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Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2015_II_383/BGBLA_2015_II_383.html

383 Ordinance of the Federal Minister for finance, the Lohnkontenverordnung 2006 modifies the

Due to section 76 para 2 of the income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the Federal Act Federal Law Gazette I no. 118/2015, is prescribed:

The regulation of the Federal Minister of finance sets the data, which are to enter a payroll account, as well as facilitation of the Lohnkontenführung 2006 (Lohnkontenverordnung 2006), Federal Law Gazette II No. 256/2005, last amended by Federal Law Gazette II No. 84/2013, is amended as follows:

1 paragraph is amended as follows 1 section 1:

(a) in Z 13 accounts at the end of the word "and".

(b) in Z 14 the point is at the end by a comma replaced and added following Nos. 15 and 16:



"15 employee discounts pursuant to section 3 para 1 Z 21 EStG 1988, exceed 20% in some cases, 16 of the standard amount for advertising costs pursuant to § 17 para 6 EStG 1988 in conjunction with § 1 Z 11 of the regulation of the Federal Minister of Finance on the establishment of average rates for advertising costs."

2. § eliminates 1 para 3.

3. Article 2 is amended as follows:

(a) in Z, 1 is the word "and" at the end is replaced by a comma.

(b) in item 2 the point is at the end by a comma replaced and following no. 3 appended:



"3. tax-exempt employee discounts pursuant to section 3 para 1 Z 21 EStG 1988 which exceed 20% in some cases."

4. the existing text of § 5 receives the sales designation (1) and the following paragraph 2 is added:

"(2) the regulation of the Federal Minister of finance to enter that with the data, in a payroll account are, and facilitation of the Lohnkontenführung for the calendar year 2005 be set (Lohnkontenverordnung 2005), Federal Law Gazette II No. 116/2005, shall cease to be force."

Schelling