Thing Reference Value Regulation

Original Language Title: Ă„nderung der Sachbezugswerteverordnung

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366. Regulation of the Federal Minister for finance modifies the regulation about the valuation of certain remuneration in kind (case reference value Regulation)

Article 15 par. 2 of the income tax Act 1988, Federal Law Gazette No. 400, last amended by the Federal Act Federal Law Gazette I no. 22/2012, is prescribed:

The regulation on the evaluation of certain remuneration in kind (thing reference value Regulation), Federal Law Gazette II No. 416/2001, as last amended by the regulation BGBl. II no 468/2008, is amended as follows:

1. in article 2, after paragraph 7 of the following paragraph 7a is inserted:

"(7a) is the rapid availability of the employee at work according to the nature of employment in particular interest of the employer and leaves the employer the employee free or reduced work-related accommodation (apartment, apartment, rooms), the following applies: 1 up to a size of 30 m2 is to be no drawing-thing."

2. for more than 30 m2 in size the value referred to in paragraph 1 or the value referred to in paragraph 7 to 35% is but not more than 40 m2 to decrease if the work-related accommodation through more than twelve months will be provided by the same employer."

2. in article 8 the following paragraph 3 is added:

"(3) section 2 paragraph 7a in the version of regulation BGBl. II is no. 366/2012 to apply, if: - the income tax-payer is, for the first time in the assessment for the year 2013, - the income tax (income tax) are levied by deduction, first for wage payment periods that end after December 31, 2012."