145. by-laws the Federal Minister of finance concerning the reference values for the average personnel expense /-costs, the Durchschnittsmietkosten and the imputed interest rate
On the basis of § 14 para 5 BHG, BGBl. No. 213/1986, as last amended by Federal Law Gazette I no. 149/2010, in conjunction with Z 8 of the regulation of the Federal Minister for finance relating to guidelines for identification and representation of the financial impact of new law-use measures, BGBl. II No 50/1999, in the version of regulation BGBl. II No 97/2011 are the values set out in annex 3, as well as the calculation interest rate according to the following overviews updated.