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."