Key Benefits:
366. Regulation of the Federal Minister of Finance amending the Regulation on the valuation of certain benefits (special-subject-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 468/2008, shall be amended as follows:
(1) In § 2, the following paragraph 7a is inserted:
" (7a) The rapid availability of the worker in the workplace in accordance with the nature of the employment relationship is in the particular interest of the employer and the employer shall leave the employee free of charge or if he/she shall give a job close to the worker Accommodation (Apartment, Apartment, Room), valid:
| 1. |
Up to a size of 30 m 2 shall not be subject to substantive reference. |
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| 2. |
With a size of more than 30 m 2 but not more than 40 m 2 the value referred to in paragraph 1 or the value referred to in paragraph 7 shall be reduced by 35% if the accommodation close to the workplace is made available to the same employer for a period of not more than 12 months. " |
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2. In § 8, the following paragraph 3 is added:
" (3) § 2 (7a) in the version of the BGBl Regulation. II No 366/2012 shall apply if:
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the income tax is assessed, for the first time at the assessment for the year 2013, |
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the income tax (payroll tax) is deducted by deduction, for the first time for payroll periods ending after 31 December 2012. " |
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