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383. Regulation of the Federal Minister of Finance, which changes the payroll ordinance 2006
On the basis of § 76 (2) of the Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I No 118/2015, shall be arranged:
The regulation of the Federal Minister of Finance, with which data to be entered into a payroll account, as well as the facilitation of the payroll contence from 2006, are to be established (payroll ordinance 2006), BGBl. II No 256/2005, as last amended by BGBl. II No 84/2013, shall be amended as follows:
1. § 1 (1) is amended as follows:
a) In Z 13, at the end the word "and" .
(b) In Z 14, the point at the end shall be replaced by a dash and the following Z 15 and 16 shall be added:
| " 15. |
Employee rebates in accordance with § 3 (1) Z 21 EStG 1988, which exceed 20% in individual cases, |
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| 16. |
the lump sum for advertising costs in accordance with § 17 para. 6 EStG 1988 iVm § 1 Z 11 of the Federal Minister of Finance's Regulation on the establishment of average rates for advertising costs. " |
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2. § 1 (3).
3. § 2 shall be amended as follows:
a) In Z 1 the word "and" at the end, replaced by a dash.
(b) In Z 2, the point at the end shall be replaced by a dash and the following Z 3 shall be added:
| " 3. |
Tax-free employee rebates in accordance with § 3 paragraph 1 Z 21 EStG 1988, which exceed 20% on a case-by-case basis. " |
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4. The previous text of § 5 receives the sales designation "(1)" and the following paragraph 2 is added:
" (2) The Regulation of the Federal Minister of Finance, with which data to be entered into a payroll account, as well as facilitations in the wage contence for the calendar year 2005 are established (wage accounts regulation 2005), BGBl. II No 116/2005, shall not enter into force. '
Schelling
