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

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382 Ordinance of the Federal Minister for finance, modifies the regulation on the establishment of average rates for advertising costs

On the basis of § 17 par. 6 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:

Ordinance of the Federal Minister for finance on the establishment of average rates for advertising costs, Federal Law Gazette II No. 382/2001, as last amended by the regulation BGBl. II no 240/2015 is amended as follows:

1. in article 1, the amount 'EUR 5 000' is replaced by the amount "EUR 10 000" Z 11.

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

"(2) in the case of expatriates in accordance with § 1 Z 11 cut cost dentures according to § 26 Z 4 EStG 1988 not the standard amount."

3. paragraph 6 ABS. 3:

"(3) § 1 Z 11 and § 4 paragraph 2, each as amended the regulation BGBl. II Nr 382/2015, shall apply, if"

1. the income tax is assessed, for the first time at the investment 2016, 2. the income tax (income tax) levied by deduction or set by investment, first for wage payment periods that end after December 31, 2015."