Amendment Of The Regulation On The Establishment Of Average Rates For Advertising Costs

Original Language Title: Änderung der Verordnung über die Aufstellung von Durchschnittssätzen für Werbungskosten

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.

382. Regulation of the Federal Minister of Finance, amending the Regulation on the establishment of average rates of advertising costs

Due to § 17 (6) 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 on the establishment of average rates for advertising costs, BGBl. II No 382/2001, as last amended by the BGBl Regulation. II No 240/2015 shall be amended as follows:

1. In § 1 Z 11, the amount shall be: "EUR 5 000" by the amount "10 000 euro" replaced.

2. The previous text of § 4 receives the sales designation "(1)" and the following paragraph 2 is added:

"(2) In the case of expatriates according to § 1 Z 11, cost rates according to § 26 Z 4 EStG 1988 do not reduce the amount of the lump sum."

3. § 6 para. 3 reads:

" (3) § 1 Z 11 and Section 4 (2), respectively as amended by the BGBl Regulation. II No 382/2015, shall apply if:

1.

the income tax is assessed, for the first time at the 2016 apportionment,

2.

the income tax (payroll tax) is deducted by deduction or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2015. "

Schelling