Amendment To The Fiscal Equalization Act Of 2008

Original Language Title: Änderung des Finanzausgleichsgesetzes 2008

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82. Federal Act amending the Financial Equalization Act 2008

The National Council has decided:

The Financial Equalization Act 2008, BGBl. I n ° 103/2007, as last amended by the Federal Law BGBl. I n ° 151/2011, shall be amended as follows:

1. In § 8 (1) and in § 9 (1), second sentence, in each case after the word order "the sales tax," the phrase "the one-off payment in accordance with the Agreement between the Swiss Confederation and the Republic of Austria on cooperation in the fields of taxation and the financial market," inserted.

Section 9 (2) shall be replaced by the following paragraphs 2 and 2a:

" (2)


from the federal income shares in the income tax without capital gains tax II and the corporation tax 1.75% of the respective net income as well as in 2011 another 78,267 million euros and from the year 2012 another 85,667 million euros annually for the purpose of family-load balancing. The deduction for the purpose of balancing family costs is to reduce the effects of the abolition of self-sponsorship on the local authorities (Article 24 (6));


from the federal income tax share in the income tax without capital gains tax II and the corporation tax 1.1% of the respective net income for the purpose of the disaster fund as well as the income shares of the federal government on the corporate tax a further EUR 10 million per year for the purpose of the Disaster Fund. If the reserve of the Disaster Fund is exhausted, the deduction can be deducted from the Federal Government's contribution to the corporation tax for the purpose of damages caused by natural disasters within the meaning of Section 3 of the Disaster Fund Act 1996, BGBl. No. 201, by a decision of the Federal Government to the extent necessary for the retribution of these damages, but not more than 1.1% of the net income of income tax without capital gains tax II and on corporate income tax (increase in amount);


from the earnings shares of the municipalities in the case of levies with a single key (par. 1) 0.166% of the respective net income for the partial financing of Austria's contribution to the European Union.

Under Article 93 (2) (2) (3) and (3) of the EStG 1988, under capital gains tax II, the amount of the capital gains tax is 1. On the other hand, October 2011 pursuant to § 93 EStG 1988 in conjunction with Article 27 (2) (2) (2), (3) and (4) of the EStG 1988 as well as the as a withholding tax in accordance with the Agreement between the Swiss Confederation and the Republic of Austria on cooperation in to understand the tax and financial market income tax.

(2a) The shares of the countries and municipalities in the turnover tax are intended to compensate for the abolition of the self-sponsorship by their effects on the countries and/or the countries concerned. the municipalities (section 24 (6)) to the detriment of the federal government's shares in the sales tax. "

3. In § 9, paragraph 3, last sentence, the quote shall be " 2 last sentence " by quoting " 2a " replaced.

3a. In § 20 (1) last sentence, the date " 1 August " by the date "15 September".

4. In § 24 (6) the quote becomes "§ 9 (2)" by quoting "§ 9 (2) and (2a)" replaced.

Section 24 (9) reads as follows:

" (9) The share of the proceeds of the Community federal contributions shall be made to the countries which do not have an agreement between the Federal Government, the Länder and the municipalities on a stability pact on the basis of the Federal Constitutional Law on Appropriations of the Austrian Association of Municipal Debates and the Austrian Association of Cities and Cities, BGBl. I No 61/1998, on ensuring the sustainable observance of the criteria on budgetary discipline, in particular on the basis of Articles 121, 126 and Article 136 of the Treaty on the Functioning of the European Union (TFEU) and on the implementation of the , in particular the regulations on the Stability and Growth Pact, as well as the implementation of the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union, have ratified and in force on a monthly basis, in respect of the country's revenue from the tax measures in accordance with the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, and 1. Stability Act 2012, BGBl. I n ° 22/2012. This monthly amount will be based on the share of the country determined by the key for the country-by-country distribution of taxes with a single key (§ 9 paragraph 7 Z 5 lit. (g) the monthly income of the countries in the amount of 33.2 million euros for the year 2012, 49.2 million euros for the year 2013, 58.1 million euros for 2014, 59.0 million euros for the year 2015 and 63.5 million euros for the years from Calculated in 2016. Once the agreement has been ratified, the proceeds will be refunded in an unshortened form and the amounts withheld since the beginning of the year will be refunded. The amounts retained in previous years shall remain final for the Federal Government. "

6. § 25 (3) reads:

" (3) If, at the beginning of a year, the financial compensation for this year is not regulated by law, the provisions in force in the last year of its validity shall continue to be applied on a provisional basis until such time as a statutory new regulation is taken. The extent to which the payments made in accordance with the present invention will be reregulated retroactively shall be reserved for the statutory re-regulation. "