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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, |
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| 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. " |
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Schelling
