Thing Reference Value Regulation

Original Language Title: Änderung der Sachbezugswerteverordnung

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396. Regulation of the Federal Minister of Finance, amending the Regulation on the evaluation of certain benefits in kind (special reference value regulation)

In accordance with Section 15 (2) of the Income Tax Act 1988, BGBl. No. 400, as last amended by the Federal Law BGBl. I n ° 22/2012, shall be arranged:

The Regulation on the valuation of certain fixed-assets (subject-reference value regulation), Federal Law Gazette (BGBl). II No 416/2001, as last amended by the BGBl Regulation. II No 366/2012, shall be amended as follows:

1. § 5 together with headline reads:

" Interest savings on non-interest-bearing or interest-reduced salaries and employers ' loans

§ 5. (1) In the calendar year, the saving of interest in the case of non-interest-bearing payments and employer's loans shall be used with the percentage determined in accordance with paragraph 2. In the case of reduced interest rates and employer loans, the difference between the actual interest rate and the percentage determined in accordance with paragraph 2 shall be applied. The percentage shall be fixed by the Federal Minister of Finance at the latest by 30 November of each year for the following year and shall be published in the Legal and Technical Information System of the Finance Department (http://findok.bmf.gv.at/findok).

(2) This percentage shall be determined in the calculation year preceding this calendar year as follows:

1.

On the basis of the monthly average table of the Euribor published by the European Banking Association for 12 months, the table is for the period of 1 January 2008. to determine an average of 0.75 percentage points in October of the previous year until 30 September of the current year.

2.

The percentage resulting after Z 1 is to be rounded up to half percentage points.

(3) The amount of the rates and the repayment period shall have no effect on the extent of the material cover. The saving of interest shall be calculated by the amount of the capital to be negotiated. The savings in interest are a different reference in accordance with § 67 (10) of the Income Tax Act 1988, BGBl. No. 400. For interest savings from salary advance payments and employer loans up to a total of EUR 7 300, there is no need to make a point of reference. If the amount of the salary advance and the employer's loan exceeds EUR 7 300, it is only necessary to determine the amount of the excess in kind. "

2. In § 8, the following paragraph 4 is added:

" (4) § 5 in the version of the BGBl Regulation. II No 396/2012 shall apply if:

1.

the income tax is assessed, for the first time at the assessment for the year 2013,

2.

the income tax (payroll tax) is deducted by deduction, for the first time for payroll periods ending after 31 December 2012. "

Fekter