Key Benefits:
22. Federal Law, with which the Law on Publishing in 1984, the Income Tax Act 1988, the Corporate Tax Act 1988, the turnover tax law 1994, the basic advertising tax law 1987, the health and social area-aid law, the law Mineral oil tax law 1995, the valuation law 1955, the federal tax code, the federal law on a levy of agricultural and forestry enterprises, the stability tax law, the Bausparkassengesetz and the Pensionskassengesetz (Pensionskassengesetz) (1) Stability Act 2012-1. StabG 2012)
The National Council has decided:
table of contents
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| 1. Section: Promotion of publics |
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| 2. Section: Tax Law |
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Section 1
Journalism promotion
Article 1
Amendment of the Law on Journalism Promotion 1984
The Federal Act on the Promotion of Political Education and Journalism 1984 (Public-Promotion Act 1984-PubFG) BGBl. No 369/1984, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:
1. § 2 para. 3 first and second sentence reads:
" The means of funding granted to a legal entity must not be permanently invested in immovable property or in any other way. However, the legal entities may use a maximum of 5 vH per year of the funding allocated to them this year to form a reserve, which is the acquisition and maintenance and renewal of the rights of the entities referred to in Article 12 (1) or (10). acquired immovable property. "
2. In Article 2 (5), the following sentence is added:
" For the years 2012 to 2016, the total amount resulting from the additional amount as well as additional funding for international political educational work is to be reduced by the amount of 550 000 euros each, with the distribution of this The amount of reduction to be made to the individual entities in the ratio of the number of members of the political party to the respective legal entities according to Article 1 (1) (1) (3) of the Law. "
The following paragraph 10 is added to § 12:
" (10) In the years 2013 to 2018, Section 2 (3) shall apply, with the proviso that up to 50 vH of the funds granted to the legal entities may be used for the purchase of immovable property, which serves to accommodate those entities. In the event of a resale of the immovable property purchased in this way or in the event of a liquidation of reserves formed for the purchase of immovable property, the legal entity shall have the resources released in accordance with the objectives of the the first section of this federal law. "
Section 2
Tax Law
Article 2
Amendment of the Income Tax Act 1988
The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I No 123/2011, shall be amended as follows:
1. § 2 para. 8 Z 3 first sentence reads:
"Losses not taken into account in other countries shall be at most equal to the losses of the marketing year in question determined under foreign tax law in the determination of income."
2. In § 3 (1), the following Z 33 is added:
| " 33. |
Denials of impairments of land within the meaning of § 30 (1) on the basis of measures in the public interest. " |
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3. § 4 shall be amended as follows:
(a) In paragraph 1, the last sentence is deleted.
(b) In paragraph 3, the following sentences shall be replaced by the last sentence:
" In the case of affiliation to the revolving assets, the cost of acquisition and production or the deposit value of buildings and economic goods, which are not subject to regular value consumption, shall be deducted from the operating assets only when they are excluded from the assets. Ground and ground shall be included in the investment register in accordance with Section 7 (3). "
(c) The following paragraph 3a is inserted after paragraph 3:
" (3a) For land within the meaning of Section 30 (1), which is part of an operating assets, the following shall apply:
| 1. |
The provisions for the exemption of impairment charges in accordance with § 3 (1) Z 33, for a (looming) official intervention, as well as for mergers, industrial certificates and construction plans in accordance with § 30 (2) (3) and (4) are to be applied. |
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| 2. |
The costs incurred for the communication or self-calculation according to § 30c may be deducted as operating expenses, unless Z 5 comes into use. |
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| 3. |
In the case of the sale of land, an inflationary abatation shall be taken into account in accordance with Section 30 (3), unless the special tax rate pursuant to Section 30a (1) does not apply. |
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| 4. |
If land parts have to be transferred to the municipality in the course of a change in the dedication due to legal requirements, the acquisition costs of the remaining parts of the property shall be the cost of the transferred land parts. . |
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| 5. |
If the ground of the fixed assets is sold, which was not tax-caught on March 31, 2012, the divestment profit can be determined on a flat-rate basis in accordance with § 30 (4). |
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| 6. |
In the case of the sale of the assets of the operating assets, the difference between the partial value at the time of deposit and the cost of acquisition or production shall be deemed to be the income from private property divestments. |
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| 7. |
An up-or-down amount according to § 4 para. 10 Z 3 lit. a in the version before the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall be used for the sale in a profit-effective way. |
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(d) In paragraph 10, the Z 3 is deleted.
4. § 5 para. 1 second sentence reads:
"The dedication of economic goods as a weightless operating assets is permissible."
5. § 6 shall be amended as follows:
a) In Z 2 the following lit. d is added:
| " (d) |
Depreciation to the lower partial value (lit. (a) and losses arising from the sale of land within the meaning of section 30 (1), on the value increases of which the special tax rate is applicable in accordance with Section 30a (1), shall be offset primarily with positive income from property sales. " |
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(b) In Z 4, the following sentence shall be added:
"The land shall be used with the carrying amount at the time of removal, provided that there is no exception to the special tax rate referred to in Article 30a (3)."
c) Z 5 is:
| " 5. |
Deposits shall be used with the partial value at the time of delivery. Economic goods and derivatives within the meaning of section 27 (3) and (4) as well as land within the meaning of section 30 (1) shall be used with the cost of the acquisition or production, unless the partial value at the time of deposit is lower. " |
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6. § 10 shall be amended as follows:
(a) para. 1 reads:
" (1) In the case of natural persons, a profit-free amount may be claimed in the case of the determination of the profit of a holding in accordance with the following provisions:
| 1. |
The basis for the profit-free amount is the profit, with the exception of |
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| - |
Capital gains (§ 24), |
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| - |
Income within the meaning of Article 27 (2) (1) and (2), to which the special tax rate of section 27a (1) is applied, and |
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| - |
Income within the meaning of § 30, to which the special tax rate of section 30a (1) is applied. |
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| 2. |
The winning amount shall be: |
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| - |
For the first 175 000 euro of the tax base .......... 13%, |
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| - |
for the next 175 000 euro of the tax base ........ 7%, |
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| - |
for the next 230 000 euro of the tax base, ...... 4.5%, |
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| total thus no more than EUR 45 350 in the investment year. |
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| 3. |
Up to a tax base of EUR 30 000, up to a maximum of EUR 3 900, the free-of-profit amount shall be paid to the taxable person for each investment year once without a requirement for investment (basic allowance). |
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| 4. |
If the tax base exceeds EUR 30 000, an investment-related profit-free amount is to be paid in so far as it is covered in accordance with paragraph 3 by the acquisition or production costs of the assets. |
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| 5. |
The investment-related profit-free amount may be used for the marketing year of the purchase or production of economic goods (para. 3). It is limited with the cost of acquisition or production. This does not affect the discontinuation of wear. |
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| 6. |
If the profit is determined in accordance with § 17 or a lump-sum regulation based on it, only the basic free amount after Z 3 is to be determined. An investment-related profit-free amount cannot be claimed. |
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| 7. |
If the taxable income is made up of a number of holdings and the basis of assessment in total exceeds the amount of EUR 175 000, the following shall be taken as follows: |
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| - |
On the basis of the assessment basis, it is necessary to determine the maximum possible extent of the total non-taxable profit after Z 2 and to form an average rate (profit-free amount divided by the tax base). |
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| - |
This amount shall be divided by applying the average rate to the individual holdings. |
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| - |
After that, the basic allowance shall be allocated at the discretion of the taxable person; if this right is not used, the basic allowance shall be allocated in proportion to the profits. |
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| Holdings whose profit is determined on a flat-rate basis may not be taken into account at most with a profit of EUR 30 000 in the determination of the basis of assessment. " |
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(b) In paragraph 2, the amount of the amount shall be replaced by "100 000 euro" the amount "45 350 Euro" .
(c) paragraph 6 reads:
" (6) In the case of the transfer of a holding, the profit-making approach (paragraph 5) in the case of the legal successor, if the assets for which the investment-related profit-free amount has been asserted, leave before the expiry of the period, or abroad (par. 5). "
7. § 12 (4) reads:
" (4) A transfer of silent reserves shall be allowed to cover the cost of acquisition or production (part of the cost of acquisition or production) of
| 1. |
ground and soil, although the silent reserves are derived from the disposal of land, |
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| 2. |
buildings where the silent reserves come from the sale of buildings or land, |
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| 3. |
Other physical assets, although the silent reserves are derived from the sale of other physical assets, |
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| 4. |
Non-physical assets, although the silent reserves come from the divestment of intangible assets. |
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| The transfer of silent reserves to the acquisition costs of (partial) holdings, shareholdings in partnerships and financial investments, as well as the transfer of silent reserves resulting from the sale of (part) holdings shall not be permitted. or from shareholdings in partnerships. " |
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8. In § 20 (2), the position of the citation "§ 27a (1)" the citation "§ 27a (1) or § 30a (1)" .
9. The following sentence shall be added to Article 27a (6):
"They do not apply to income from realised increases in capital assets and derivatives, if the achievement of such income is a focus of the operational activity."
10. § 29 Z 2 reads:
| " 2. |
Income from private property divestments (§ 30) and from speculative transactions (§ 31). " |
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§ 30 and title shall be replaced by the following § § 30, 30a, 30b, 30c and 31 together with headlines:
" Private Property Divestments
§ 30. (1) Private property disposals are disposal operations of land, insofar as they do not belong to an operating property. The concept of land includes land, buildings and rights, which are subject to the provisions of civil law over land. In the case of land purchased free of charge, it is necessary to defer at the time of acquisition of the right-of-law. In the case of exchange operations, § 6 Z 14 shall apply mutatily.
(2) The income tax is excluded from taxation:
| 1. |
From the sale of homes or condominiums including land and land (§ 18 para. 1 Z 3 lit. (b) if they are to the transferor |
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| a) |
for at least two years from the date of purchase, have served as the main residence for at least two years and the main residence shall be abandoned; or |
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| b) |
have served as their main residence throughout the last 10 years prior to the sale for at least five years, and the main residence shall be abandoned. |
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| 2. |
The disposal of buildings manufactured by themselves, insofar as they have not been used for the purpose of obtaining income within the last ten years. |
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| 3. |
From the sale of land as a result of an official intervention or in order to avoid such a detectably imminent intervention. |
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| 4. |
From the exchange operations of land within the scope of a merger or land cleaning procedure as defined by the Basic Law for the Basic Law in 1951, BGBl. No 103/1951, as well as in the framework of administrative measures to improve the design of the building land in accordance with the rules applicable to the improvement of the design of the building land. The property acquired in such proceedings shall be replaced by the site of the given land in respect of all the circumstances relevant to the determination of the income. |
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(3) Income shall be the difference between the proceeds of the disposal and the cost of acquisition. The cost of acquisition is to increase manufacturing costs and repair costs, in so far as these have not been taken into account in the determination of income. The acquisition costs are to be deducted from the deductions for use, to the extent that these have been deducted in the determination of non-operating income, as well as to reduce the tax-free amounts referred to in § 28 (6). If land parts have to be transferred to the municipality in the course of a change in the dedication due to legal requirements, the acquisition costs of the remaining parts of the property shall be the cost of the transferred land parts. .
| The income shall be reduced by: |
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| - |
the costs incurred in the notification or self-calculation in accordance with Section 30c; |
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| - |
2% annually from the 11. Year after the date of acquisition, but not more than 50% (inflationary abatation). |
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(4) Insofar as land plots were not tax-caught on 31 March 2012, the following items shall be used as income:
| 1. |
In the case of a conversion of the land after 31 December 1987, the difference between the proceeds of the disposal and the cost of the acquisition, which shall be set at 40% of the proceeds of the disposal. A modification of the dedication which took place after the last acquisition of the charges and which allows for the first time a building which essentially corresponds to the dedication as a building land or a construction land within the meaning of the Land laws. in the area of spatial planning. This also applies to a subsequent re-dedication in close temporal and economic context with the divestite. |
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| 2. |
In all other cases, the difference between the disposal proceeds and the acquisition costs to be applied by 86% of the disposal proceeds. |
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(5) On request, the income may also be determined in accordance with paragraph 4, instead of paragraph 4. In the event of a rededication within the meaning of paragraph 4 (1), the date of change of the dedication as the date of acquisition shall be decisive for the inflationary abatement.
(6) An up-or-out amount according to § 4 (10) Z 3 lit. a in the version before the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall be applied in the course of the sale in a future effective way.
(7) If the private property divestitures result in a loss in a calendar year as a whole, the latter is not eligible for compensation (§ 2 para. 2); this also applies in the case of the rule-tax option (Section 30a (2)).
(8) The income tax, which is attributable to property divestments, shall be reduced or remitted to the extent of the otherwise occurring double burden on the income from property divestments upon application if the taxable person is the subject of the acquisition of the income from the purchase of goods. Land within the last three years has paid inheritance or gift tax, land tax or endowment tax.
Special tax rate on income from property divestments
§ 30a. (1) Income from the sale of land within the meaning of § 30 is subject to a special tax rate of 25% and in the calculation of the income tax of the taxable person are not subject to the total amount of the income or the income (§ 2 para. 2) should be taken into account, if not the control system (para. 2).
(2) Instead of the special tax rate of 25%, the general tax rate may be applied at the request of the general tax rate (rule-tax option). The rule-tax option can only be applied to all income subject to the special tax rate referred to in paragraph 1.
(3) The provisions of paragraphs 1 and 2 shall also apply to operating income arising from the sale or removal of land. This does not apply:
| 1. |
If the plot is to be attributed to the ordeal. If the land sold has been placed in the operating assets, the difference between the part-value at the time of deposit and the lower cost of acquisition or production shall be applied. |
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| 2. |
If a focus of the company's activities lies in the transfer or disposal of land. Z 1 second sentence shall apply accordingly. |
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| 3. |
To the extent that a partial value depreciation has been made. |
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| 4. |
As far as quiet reserves have been transferred, which have been revealed before 1 April 2012. |
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Real estate tax
§ 30b (1) In the case of self-calculation in accordance with Section 30c (2), a tax to be paid out of 25% of the tax base must be paid (real estate income tax) for income from property disposal. The real estate income tax is no later than 15 years. Date of the calendar month following the calendar month of the inflow of the second calendar month.
(2) With the payment of the self-calculated real estate income tax by party representatives, the income tax on income from private property divestments pursuant to § 30 shall be deemed to have been paid off. However, this does not apply if the taxable person's information on the self-calculation does not correspond to the actual circumstances.
(3) On request, the income from private property divestments pursuant to § 30, for which a self-calculated real estate income tax has been paid, shall be apportionated with the special tax rate in accordance with § 30a (apportionment option). In so doing, the real estate income tax is to be charged to the income tax to be charged and to reimburse with the excess amount.
(4) If no real estate income tax is paid except in the cases of § 30c (4), first and third para., the taxable person shall pay a special advance payment of 25% of the tax base to be paid on full euro. The last sentence of paragraph 1 shall apply accordingly.
(5) (5) (1) and (4) shall also apply to operating income from the sale of land, unless the special tax rate is at least partially not applicable pursuant to Section 30a (3) (1) and (2).
Communication and self-calculation of property income tax by party representatives
§ 30c. (1) In the context of a declaration of duty pursuant to § 10 (1) of the Basic Value Tax Act 1987, it is to be communicated if income from the underlying acquisition process is achieved according to § 2 (3) (3) (1) to (3) or (7). The communication shall contain the parties involved in the divestment business, indicating their tax number and the amount of the special advance payment pursuant to section 30b (4), to be paid in accordance with the information provided by the taxable person.
(2) Party representatives who carry out a self-calculation in accordance with Article 11 of the Basic Value Tax Act 1987 shall have at the same time
| 1. |
to the tax office responsible for the taxable person, where income from the underlying acquisition is obtained in accordance with Article 2 (3) (1) to (3) or (7), and in this case |
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| 2. |
calculate the real estate income tax in accordance with section 30b (1) on the basis of the taxable person's own information. In doing so, the taxpayer has to provide the party representative with the documents required for the determination of the tax base and to confirm the correctness and completeness of the documents in writing. |
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| The communication in accordance with Z 1 shall contain the parties involved in the sale of the disposal business, indicating their tax number and the data necessary for the self-calculation of the tax. |
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(3) The party representatives shall have to pay the self-calculated real estate income tax in accordance with section 30b (1) and shall be liable for their payment. If the due date has not yet occurred, the obligation to pay for payment shall be made after one year from the date of receipt of the notification pursuant to paragraph 2 (2) (1). In addition, the party representatives shall be liable for the correctness of the real estate income tax only if it is calculated against better knowledge on the basis of the taxable person's data.
(4) The self-calculation of the real estate tax in accordance with Section 2 (2) (2) may also be subject to a self-calculation in accordance with § 11 of the Basic Value Tax Act 1987, to the extent that:
| - |
the income from the disposal business is exempt pursuant to section 30 (2), or |
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| - |
the influx is expected to take place later than one year after the sale, or |
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| - |
in the case of the sale of assets of the operating assets, the silent reserves are transferred in accordance with § 12 or are supplied to a transfer reserve. |
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| In this case, the communication referred to in paragraph 2 (1) shall specify why the self-calculation is not carried out. |
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Speculative Transactions
§ 31. (1) Speculative transactions are sale transactions of private assets if the income is not subject to tax in accordance with § 27 or § 30 and the period between purchase and sale is not more than one year . In the case of commercial goods purchased free of charge, the date of acquisition of the right-of-law shall be put to an end. In the case of exchange operations, § 6 Z 14 shall apply mutatily.
(2) Income shall be the difference between the proceeds of disposal on the one hand and the cost of acquisition and the costs of advertising on the other hand.
(3) The income from speculative transactions shall remain tax-free if they do not exceed 440 euros in total in the calendar year.
(4) If speculative transactions in a calendar year result in a total loss, the loss is not capable of being compensated (§ 2 para. 2). "
(12) § 41 is amended as follows:
(a) In paragraph 1, the following Z 10 is added:
| " 10. |
he proceeds from private property divestments within the meaning of § 30, for which no real estate income tax has been paid pursuant to Section 30c (2), or if there is no retribution pursuant to Section 30b (2). " |
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(b) In paragraph 4, in the first sentence, the word order shall be "with the fixed sentence" through the phrase "with the fixed sentences" replaced.
(c) In paragraph 4, in the second sentence, the word order shall be "to be recalculated if the annual sixth of the year exceeds EUR 100" through the phrase "in accordance with § 67 (1) and (2), to be recalculated if these other references exceed EUR 2 100" The fourth sentence reads as follows:
"Up to an annual sixths of EUR 25 000, the tax will amount to 6% of the tax base exceeding 620 euros, but not more than 30% of the tax base exceeding EUR 2 000."
13. In Section 42 (1), in Z 4, the point of the expression shall be replaced by the point of expression. " , or " and the following Z 5 shall be added:
| " 5. |
if income is obtained from private property divestments within the meaning of section 30 for which no real estate income tax has been paid pursuant to Section 30c (2), or if there is no retaliation pursuant to Section 30b (2). " |
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14. In § 45 (1), after the word order "the special tax rate" the phrase "according to § 27a" inserted.
15. In § 46 (1), the previous Z 2 is given the name "3." and the following Z 2 shall be inserted:
| " 2. |
the special advance payment in accordance with section 30b (4) and the real estate income tax in accordance with section 30b (1), insofar as it is not applicable to assessed income, " |
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16. § 67 shall be amended as follows:
(a) (1) and (2):
' (1) In addition to the current wage, the employee shall be entitled to other, in particular one-off salary, from the same employer (for example, 13. and 14. Monthly reference, rewards) shall be the payroll tax for other remuneration within the annual sixty-year period referred to in paragraph 2, after deduction of the amounts referred to in paragraph 12 above
| 1. |
for the first 620 euros |
0%, |
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| 2. |
for the next 24 380 euro |
6%, |
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| 3. |
for the next 25 000 euro |
27%, |
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| 4. |
for the next 33 333 euro |
35.75%. |
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| The taxation of other payments shall not be subject to these fixed tax rates if the annual sixth of paragraph 2 amounts to a maximum of EUR 2 100. The free amount of 620 euros and the free limit of 2 100 euros are not to be taken into consideration in the case of references pursuant to para. 3, para. 4, para. 5, first indent, para. 6 to 8 and para. 10. |
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(2) The annual sixths shall be one sixth of the current references already received and converted to the calendar year. In so far as the other references in accordance with paragraph 1 are more than the annual sixths or after deduction of the amounts referred to in paragraph 12 above EUR 83 333, these exceeding payments shall be taxed in the month of payment in accordance with paragraph 10. In the calculation of the annual six-year period, the current reference, which shall be paid together with the other reference, shall be taken into account already. If any other reference is made in a calendar year before the due date of the first current term, this first current reference is to be converted to the calendar year in its estimated amount. Non-taxable current payments in accordance with § 3, excluding current income pursuant to § 3 (1) Z 10, 11 and 15 lit. a, do not increase the annual sixths, tax-free other payments in accordance with § 3, excluding other income pursuant to § 3 (1) Z 10 and 11, will be not to be counted on the annual sixth. "
(b) In paragraph 3 and paragraph 4, in the second sentence, the word order shall be "paragraph 1" through the phrase "of 6%" and the phrase "according to this provision" through the phrase "with 6%" replaced.
(c) paragraph 5 reads:
" (5) For employees who are the construction workers ' leave and departure act (BUAG), BGBl. N ° 414/1972, shall apply to:
| - |
From the holiday pay or the severance payment in accordance with § § 8 to 10 BUAG, half as other reference is to be treated and to be taxed at 6%. |
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| - |
By way of derogation from paragraph 2 (year-on-year), other references shall be taxed in accordance with paragraphs 1 and 2 in so far as they, before deduction of the contributions referred to in paragraph 12, within a calendar year, constitute one twelfth of the already closed, on the calendar year converted, on-going pay. Excessive amounts are to be attributed to the current relationship of the payroll period in which they are disbursed. " |
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(d) In paragraph 6, in the first and second sentences, the word order shall be replaced by "paragraph 1" in each case the phrase "of 6%" .
(e) In paragraph 7, the word order shall be "paragraph 1" through the phrase "of 6%" and the phrase "second and third sentence" through the phrase "Third and fourth sentence" replaced.
(f) In paragraph 8, lit. f will be the phrase "paragraph 1" through the phrase "of 6%" replaced.
(g) In paragraph 8, lit. g becomes the word sequence "the fixed tax rate" through the phrase "6%" replaced.
(h) In paragraph 12, the word order shall be "a fixed tax rate" through the phrase "Fixed tax rates" and the phrase "Fixed tax rate" through the phrase "fixed tax rates" replaced.
17. § 77 (4) last sentence reads:
"Up to an annual sixths of EUR 25 000, the tax will amount to 6% of the tax base exceeding 620 euros, but not more than 30% of the tax base exceeding EUR 2 000."
18. § 98 shall be amended as follows:
(a) (1) (7) reads:
| " 7. |
Income from private property divestments within the meaning of § 30 as far as domestic land is concerned. " |
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(b) According to paragraph 3, the following paragraph 4 is added:
"(4) For income within the meaning of paragraph 1 (1) (1) to (3) and (7), § § 30a to 30c shall apply accordingly."
19. § 102 shall be amended as follows:
(a) In paragraph 1, the following Z 4 shall be added:
| " 4. |
Income from private property divestments within the meaning of § 30, for which no real estate income tax has been paid in accordance with § 30c (2), or if there is no retribution pursuant to Section 30b (2). " |
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(b) In paragraph 1, the penultimate sentence shall be the phrase "Z 1 to 3" through the phrase "Z 1 to 4" replaced.
20. § 108 (1) (2) is:
| " 2. |
The percentage resulting after Z 1 is to be halved and to be rounded up to half the percentage points. It shall not be less than 1.5 and not more than 4. " |
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21. In § 108a (1) the amount shall be "5.5%" by the amount "2.75%" replaced.
(22) § 108c is amended as follows:
(a) In paragraph 2 (2) (2), the fourth indent shall: "100 000 euro" by the amount "1 000 000 euro" replaced.
(b) the following paragraphs 7 and 8 shall be added:
" (7) The tax office may use the Research Promotion Company mbH as an expert in assessing whether the conditions for a research and experimental development within the meaning of paragraph 2 Z 1 are met. On the occasion of the assertion of a research premium for in-house research, the taxable person has to submit an expert opinion from Forschungsförderungsgesellschaft mbH, which assesses whether the conditions for a research and the conditions for research and research are not met. Experimental development within the meaning of paragraph 2 (1). If there is already a modest confirmation in accordance with § 118a of the Federal Tax Code, it must be made credible that the research carried out corresponds to or does not differ materially from that of the confirmation.
(8) At the request of the taxable person, the tax office must issue a notice of determination on the amount of the tax base for the research premium for independent research if, on the occasion of the application, the applicant has submitted a request for a
| a) |
it is made credible that the facts of the case correspond to the conditions of a research and experimental development within the meaning of paragraph 2 (1), and |
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| b) |
it is established that the basis for the assessment of the research premium has been correctly identified. |
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| The credibility of lit. a has to be carried out by an expert opinion from Forschungsförderungsgesellschaft mbH. If there is a modest confirmation in this respect according to § 118a of the Federal Tax Code, it must be made credible that the research carried out corresponds to or does not differ materially from that of the confirmation. The detection according to lit. (b) shall be confirmed by a confirmation of an auditor issued on the basis of an audit of the accounting and annual accounts corresponding to the requirements of § § 268 et seq. of the Company Law Code. " |
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23. In § 108g para. 1 the amount shall be "5.5%" by the amount "2.75%" replaced.
24. In § 124b the following Z 210 to 223 shall be added after Z 209:
| " 210. |
Section 2 (8) Z 3 in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall be applied for the first time in the case of the apportionment for the calendar year 2012. |
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| 211. |
Section 4 (1), last sentence and (3) last sentence, in the version before 1. Stability Act 2012, BGBl. I n ° 22/2012, it is the last time that changes in value are to be applied before 1 April 2012. Section 4 (3) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall apply to economic goods purchased, manufactured or placed after 31 March 2012. |
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| 212. |
§ 4 (10) (3) and (5) (1), in the version before the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall be applied for the last time on marketing years ending before 1 April 2012. On March 31, 2012, existing reserves or tax-free amounts within the meaning of Section 4 (10) Z 3 lit. b in the version before the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall be taxed at the time of the expelling of the land from the operating assets or at the time of the disposal or abandonment of the holding in accordance with § 30a as the silent reserves still present at this time . |
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| 213. |
§ 6 Z 2 lit. d, Z 4 and 5, respectively in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, enter into force on 1 April 2012. |
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| 214. |
§ 10 in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall be applied for the first time in the case of the apportionment for the calendar year 2013, and for the last time in the case of the apportionment for the calendar year 2016. As of the apportionment for the calendar year 2017, § 10 is again in the version before the 1. Stability Act 2012, BGBl. I No 22/2012. Advance payments in accordance with § 45 for the calendar years 2013 to 2016 shall be based on § 10 in the version of the 1. Stability Act 2012, BGBl. I No 22/2012. |
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| 215. |
§ 3 (1) Z 33, 4 (3a), 20 (2), 29 (Z) 2, 30, 30a, 31 and § 98 (1) (7), in each case in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, will enter into force on 1 April 2012 and will be applied for the first time for divestments after 31 March 2012. § § 41 (1) (10) and (42) (1) (1) (5) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall be applied for the first time in the case of the apportionment for the calendar year 2012. Section 12 (4) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall be applied for the first time in respect of the transfer of silent reserves to (partial) purchase or production costs incurred after 31 March 2012. |
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| 216. |
Section 27a (6) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, will enter into force on 1 April 2012. |
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| 217. |
§ § 30b, 30c, § 98 (4) and 102 (1), respectively in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall apply for divestments after 31 December 2012. Section 46 (1) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, is to be applied for the first time in the case of the 2013 calendar year. |
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| 218. |
For property divestments after 31 March 2012 and before 1. In January 2013, party representatives who carry out a self-calculation in accordance with § 11 of the Law on Basic Value Tax can calculate and pay an amount in the amount of the real estate income tax according to § 30b (1). Under the conditions laid down in Section 30b (2), the income tax shall be deemed to have been paid for by the payment of the income tax. In this case, § § 30b (3), 30c (2) (2) and (3), 41 (1) Z 10, 42 (1) (1) (5) and 46 (1) (2) (2) shall apply in the appropriate sense. |
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| 219. |
§ 41 (4), § 67 (1) and (2), (12) and Section 77 (4), last sentence, in the version of the 1. Stability Act 2012, BGBl. I No 22/2012, shall apply if: |
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| - |
the income tax is assessed, for the first time at the apportionment for the calendar year 2013, and for the last time at the apportionment in 2016, |
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| - |
the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time for payroll periods ending after 31 December 2012 and the last time for payroll periods before the 1. Jänner 2017 end. |
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| § 41 (4), § 67 (1) and (2), (12) and Section 77 (4), last sentence, in the version before the 1. Stability Act 2012, BGBl. I No 22/2012, shall be reapplied if: |
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| - |
the income tax is assessed, for the first time in the case of the apportionment for the calendar year 2017, |
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| - |
the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time, for payroll periods ending after 31 December 2016. |
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| 220. |
Section 67 (3) and (4), in each case the second sentence, (5), (6), (7) and (8) (8). f and g, respectively in the version of the 1. Stability Act 2012, BGBl. I No 22/2012, shall apply if: |
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| - |
the income tax is assessed, for the first time in the case of the assessment for the calendar year 2013, |
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| - |
the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2012. |
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| 221. |
Section 108 (1) (2) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall apply to refunds made for the calendar months from April 2012. For refunds made for the calendar months January to March 2012, § 108 (1) (2) (2) is in the version before the 1. Stability Act 2012, BGBl. I No 22/2012. In the calendar year 2012, the building savings premium amounts to 3% for the calendar months January to March 2012 and 1.5% for the calendar months of April to December 2012. If the refund is made for the whole of the calendar year 2012, the average percentage of 1.875% shall be applied. |
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| 222. |
Section 108a (1) and Article 108g (1), respectively, as amended by the 1. Stability Act 2012, BGBl. I No 22/2012, shall apply to refunds which shall be made after 31 December 2012. The percentage according to § 108a (1) and (108) (1) (1) amounts to 4.25% for reimbursements which take place for the calendar year 2012. |
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| 223. |
(a) § 108c (2) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, for the first time, shall apply to premiums relating to marketing years starting after 31 December 2011. |
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| b) |
Article 108c (7) and (8) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, occurs with 1. Jänner 2013 in force. " |
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Article 3
Amendment of the Corporate Tax Act 1988
The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Federal Law BGBl. I No 112/2011, shall be amended as follows:
1. In Section 1 (3) (3), the following sentence is added:
"This also applies to the case of a comprehensive liberation."
Section 9 (6) Z 6 first sentence reads as follows:
" In the case of non-unlimited taxable foreign group members, only the losses from sources of income of the respective group of persons determined in accordance with Section 5 (1) and the other provisions of the Income Tax Act 1988 and this Federal Act are economic year, but not more than the losses of the marketing year in question determined under foreign tax law to the directly participating group member, or Group carriers to the extent of the participations of all the group members involved, including a participating group carrier. "
Section 12 (2) reads as follows:
" (2) Weiters may not be deducted from the expenses and expenses not covered by Section 11 (1) in the determination of the income, insofar as they are:
| - |
non-taxable (tax-neutral) assets and revenue, |
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| - |
Income from the transfer of capital, from realised gains in capital assets and income from derivatives, with the exception of the income referred to in Article 27a (2) of the Income Tax Act 1988, or |
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| - |
Income from private property divestments pursuant to § 30 of the Income Tax Act 1988 |
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| are directly related to the economic situation. The second and third divisions shall not apply to taxable persons covered by Section 7 (3). " |
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(4) § 13 is amended as follows:
(a) (1) (4).
(b) (3) reads:
" (3) In the case of private foundations which are not covered by § 5 Z 6 or 7 or under section 7 (3), neither the income nor the income must be taken into account, but shall be taxed separately in accordance with section 22 (2):
| 1. |
Income from capital assets in accordance with § 27 of the Income Tax Act 1988, as far as it is concerned |
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| a) |
Income from the transfer of capital within the meaning of Section 27 (2) (2) (2) of the Income Tax Act 1988, |
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| b) |
Income from realised value increases of capital assets within the meaning of Section 27 (3) of the Income Tax Act 1988, insofar as not paragraph 4 is applied, and |
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| c) |
Income from derivatives within the meaning of Section 27 (4) of the Income Tax Act 1988, |
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| and these are not mentioned in § 27a (2) of the Income Tax Act 1988. |
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| 2. |
Income from private property divestments pursuant to § 30 of the Income Tax Act 1988. |
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| The taxation (Section 22 (2)) does not apply to the extent that, in the assessment period, grants within the meaning of Section 27 (5) (7) of the Income Tax Act 1988 have been made, of which the capital gains tax has been withheld and has not been paid and no Discharge of the capital gains tax on the basis of a double taxation agreement or in accordance with § 240 (3) of the Federal Tax Code. " |
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5. In § 21, the following Z 4 shall be added in paragraph 3:
| " 4. |
Income from private property divestments pursuant to § 30 of the Income Tax Act 1988. The provisions of Section 2 (2) (3) and § § 30b and 30c of the Income Tax Act 1988 are to be applied mutagenly. " |
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6. § 24 is amended as follows:
(a) In paragraph 2, the following sentence shall be added:
" This applies analogously to the self-calculated real estate income tax in accordance with Section 30b (1) of the Income Tax Act 1988, unless the information on which the self-calculation is based the taxable person does not correspond to the actual circumstances. "
(b) In paragraph 3, the following Z 4 shall be added:
| " 4. |
§ § 30b and 30c of the Income Tax Act 1988 shall not apply to entities pursuant to Section 1 (2) and (3) (3) (1), insofar as these fall under Section 7 (3). " |
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7. In § 26c, the following Z 31 to 36 shall be added after Z 30:
| " 31. |
§ 1 para. 3 Z 3 second sentence shall enter into force on 1 April 2012. § 1 (3) Z 3, second sentence, in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, does not apply to the Austrian Federal Finance Agency. |
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| 32. |
Section 9 (6) Z 6 in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall be applied for the first time in the case of the apportionment for the calendar year 2012. |
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| 33. |
Section 12 (2) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, enters into force on 1 April 2012 and is to be applied for the first time in the case of property divestments after 31 March 2012. |
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| 34. |
Section 13 (1) and (3) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, will enter into force on 1 April 2012. |
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| 35. |
Section 21 (3) Z 4 in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, enters into force on 1 April 2012 and is to be applied for the first time for divestments after 31 March 2012. |
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| 36. |
Section 24 (2) and (3) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, it is for the first time to apply for the 2012 assessment. " |
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Article 4
Amendment of the 1994 turnover tax law
The sales tax law in 1994, BGBl. N ° 663/1994, as last amended by the Federal Law BGBl. I No 76/2011, shall be amended as follows:
1. In § 6 (2), the following subparagraph is added:
" The waiver of the tax exemption in accordance with § 6 (1) Z 16 and Z 17 shall only be permissible if the beneficiary uses the land or a structurally completed, independent part of the property almost exclusively for transactions which are the Do not exclude pre-tax deductiy. The contractor shall demonstrate this condition. "
2. § 12 (10) third and fourth subparagraph is:
" In the case of land within the meaning of § 2 of the Basic Value Tax Act 1987 (including the expenses incurred and the costs of major repairs subject to activation), the period of four calendar years shall be replaced by a period of nineteen. Calendar years.
The adjustment to be made for each year of the change shall be for each year of the change of one fifth, of land (including the expenditure on activation and the cost of major repairs) of one In the case of delivery, the correction for the remainder of the amending period shall be the latest in the latest advance notification of the The assessment period in which the delivery was made. "
Section 12 (10a) is deleted.
4. § 18 (10) reads:
" (10) The records and documents, the land within the meaning of § 6 (1) (9) (9) (lit). a) shall be kept for twenty-two years. "
5. In § 28, the following paragraph 38 is added after paragraph 37:
| " (38) |
1. § 6 (2), last subparagraph, in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, shall apply in respect of § 6 (1) Z 16 on rental and lease conditions which commenced after 31 August 2012, provided that the establishment of the building by the contractor was not already started before 1 September 2012, and as regards Section 6 (1) (17) of the Law on Housing, which is acquired after 31 August 2012. The beginning of the construction is to be understood as the point in time when the construction permit is actually started with the construction work, that is to say, actual manual construction work is carried out. Section 6 (2), last subparagraph, in the version of the first subparagraph. Stability Act 2012 is not applicable if the nominee uses the land for transactions which he/she is entitled to receive in respect of an aid pursuant to § 1, § 2 or § 3 (2) of the Health and Social Protection Act (BGBl). No 746/1996. |
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| 2. |
Section 12 (10), third and fourth subparagraphs, as amended by the 1. Stability Act 2012, BGBl. I n ° 22/2012, and the case of Article 12 (10a), apply to corrections of pre-tax amounts relating to land (including expenses incurred and the costs of major repairs subject to activation), which the trader shall be subject to 1. March 31, 2012 for the first time in its enterprise as an investment property (subject to § 12 para. 12), and if, in the case of the rental (use surrender) of land for residential purposes, the conclusion of the contract relating to the rental of the property is used. After 31 March 2012 (use of the licence). Section 12 (10), third and fourth subparagraphs, and Section 12 (10a), respectively, in the version before 1. Stability Act 2012, BGBl. I n ° 22/2012, shall continue to apply to corrections of pre-tax amounts relating to land (including expenditure incurred and the costs of major repairs subject to activation), for the first time before 1 April 2012 use or use in his/her company as an investment property (subject to § 12 para. 12), or if, in the case of the rental (use surrender) of land for residential purposes, the conclusion of the contract relating to the rental (use surrender) is used before the 1 April 2012. |
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| 3. |
Section 18 (10) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, is based on land within the meaning of § 6 (1) Z 9 lit. a to be used or used for the first time in his/her company after 31 March 2012 (subject to the provisions of Section 12 (12)) and if, in the case of the rental (use surrender) of land for residential purposes, the Conclusion of the contract for the rental (use of use) after 31 March 2012. " |
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Article 5
Amendment of the Basic Value Tax Act 1987
The Grunderwerbsteuergesetz 1987, BGBl. No. 309/1987, as last amended by the Federal Law BGBl. I No 112/2011, shall be amended as follows:
1. § 10 (1) and (2) reads as follows:
" (1) Employment which is subject to this Federal Act shall be up to 15 years. The day of the month following the calendar month in which the tax liability arose to be reported to the tax office with a declaration of duty. For this purpose, the persons referred to in § 9, as well as the notaries, lawyers and other agents who participated in the acquisition of the property or in the case of the establishment of the contract of contract for the acquisition, are obliged to the undivided hand. Where transactions are exempt from taxation, the declaration of duty shall be up to 15. The day of the month following the calendar month in which the tax liability would have been incurred shall be submitted for the second following month. If a document (certificate, decision, etc.) has been issued via the acquisition process, it must be sent to the tax office in writing, stating the order of order (registration number) issued in the automated procedure. These obligations are accounted for in total for acquisition operations, for which a self-calculation of the tax is carried out in accordance with § 11.
(2) The declaration of duty shall be submitted by a party representative within the meaning of § 11 and shall be transmitted electronically. If a document has been set up in respect of the acquisition process contained in the electronic tax declaration, which was included in a document archive provided by federal law, the tax authority shall be the access code to this document. to be known. The tax authorities are entitled to access these documents in a legible manner. By way of derogation from paragraph 1, the Scriptures shall be submitted only at the request of the tax authority; the term of order (collection number) assigned in the automation-assisted procedure shall be indicated on the text. The Federal Minister of Finance is authorized to regulate the transmission of the electronic tax declaration with a regulation in more detail. "
2. The following paragraph 2j is added to § 18:
" (2j) § 10 (1) and (2) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, occurs with 1. January 2013 will be applied for the first time to the labour market for which the tax liability would be incurred or created after 31 December 2012. "
Article 6
Amendment of the Health and Social Sector-Aid Law
The federal law governing health and social aid (Health and Social Aid), Federal Law Gazette (BGBl). No 746/1996, as last amended by the Federal Law BGBl. I No 56/2011, shall be amended as follows:
1. § 1 shall be amended as follows:
(a) para. 2 reads:
" (2) This aid for the social insurance institutions and their associations, the sickness insurance institutions within the meaning of Article 2 (1) (2) of the Official Health and Accident Insurance Act, BGBl. No 200/1967, and the carriers of the public welfare system are the result of the direct taxes which are not drawn off in accordance with § 6 (1) Z 7 UStG 1994, which are not drawn off in accordance with Article 12 (3) of the UStG 1994. "
(b) In paragraph 3, the word order is deleted "from the pre-tax amounts which are not deductible in connection with the liberated revenues and which are not deductible in accordance with Article 12 (3) UStG 1994 and" .
2. According to § 1, the following § 1a is inserted:
" § 1a. In addition to the aid granted in accordance with § 1, individual social insurance institutions and the compensation fund of the territorial health insurance funds shall be granted a flat-rate subsidy of EUR 122 million per year. As from the following year of the initial grant, the amount of this flat-rate aid shall be determined on the basis of the previous year's value multiplied by the rate of recovery for this calendar year in accordance with Section 108 (2) of the ASVG. Of this flat-rate aid, 76% are to be transferred to the compensation fund of the territorial health insurance funds and the remaining amount of individual social security institutions. These social insurance institutions and the share of the flat-rate aid paid on them shall be determined by the Federal Minister of Finance in agreement with the Federal Minister for Health by Regulation. "
3. In § 6, first sentence, the word sequence shall be deleted "with the exception of Akonto payments" .
4. § 7 reads:
" § 7. The aid in accordance with § 1a shall be paid out in twelve instales, each on the first of one calendar month, to the main association of social security institutions. The main association of social security institutions shall distribute the amounts received accordingly. "
5. § 8 reads:
" § 8. (1) The payment of the aid pursuant to § 1 (2) for the institutions of social security shall be effected by means of the main association of social security institutions. The payment of the aid pursuant to § 1 para. 2 to the health care institutions and public service providers and in accordance with § 1 (3) shall be made in the way of the Länder.
(2) The payment of the aid pursuant to § 2 para. 1 shall be effected if a service is provided on the basis of contracts with Austrian social insurance institutions and for own health and spa institutions of the social insurance institutions by means of the The main association, for hospitals that charge benefits in kind with Landesfonds, by means of the Landesfonds, in all other cases by way of countries to take place.
(3) The payment of the aid in accordance with § 2 para. 2 has-in so far as they relate to the health insurance institutions of the Länder and municipalities-by way of the Länder, the payment of the other aid pursuant to § 2 para. 2 by the Austrian Red Cross to take place.
(4) The aid shall be granted at the latest by the 25. Day of the calendar month following the submission of the collected declarations to the countries, the main association or to the Austrian Red Cross. The amounts disbursed shall be forwarded immediately to the beneficiaries. "
6. § 11 reads:
" § 11. (1) benefit an entrepre who is entitled under § 1, a insured person, co-insured members of the family, a person entitled to a pension or a recipient of assistance or a reimbursement of expenses for benefits provided for the replacement of welfare costs, which could be granted in kind on the basis of statutory or statutory provisions, the VAT invoiced in an invoice shall be deemed to be a pre-tax in accordance with Article 1 (2) of this Regulation, insofar as it is directly applicable to the Offsetting of the performance with the entrepre would also have been eligible.
(2) An entrepre who is entitled under § 1 for a benefit calculated to him/her shall receive a private contribution from a insured, co-insured member of the family, a person entitled to a pension or a recipient of assistance or a contribution to the replacement of the person. The amount of the auxiliary tax, which is determined in accordance with § 1 (2), shall be paid by third parties or by third parties, respectively. the compensatory amounts in accordance with § 1 (3) and § 3 (2) shall be reduced in accordance with the share of the cost contribution at the price, including the value added tax.
(3) If a private fee is charged for the performance of an individual's own old, disabled or nursing home of an entrepre who is entitled to aid in accordance with § 1, the regulation of § 2 para. 1 shall apply mutatily with a rate of 4%. "
7. In § 16, the following paragraphs 3 and 4 are added in accordance with paragraph 2:
" (3) § 1 para. 2 and para. 3, § 6, § 8 and § 11, in each case in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, are to be applied to pre-tax amounts which relate to eligible transactions and which are incurred after 31 December 2013. The calculation of the basis of assessment of the aid in accordance with § 1 (2) in the version before the 1. Stability Act 2012, BGBl. I n ° 22/2012, is for Tatstocks, which after 31 December 2010, but before the 1. Jänner 2014 was realized by the Federal Minister of Finance in agreement with the Federal Minister of Health to determine the income statement of the social insurance institutions by means of a regulation.
(4) § 1a and § 7, each in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, enter into force on 1 March 2014. For the period up to and including 28 February 2014, account payments shall continue to be made in accordance with § 7 in the version before the 1. Stability Act 2012, BGBl. I n ° 22/2012. An annual statement in accordance with § 7 in the version before the 1. Stability Act 2012, BGBl. I n ° 22/2012, is to be delivered by the main body by 31 December 2014. The difference between the annual accounts resulting from the annual accounts will be offset by the next payment of aid. As of March 1, 2014, a one-time account payment will be made in accordance with § 7 in the version prior to the 1st March 2014. Stability Act 2012, BGBl. I n ° 22/2012, with a flat rate of 4.3%, which is expected to be evenly offset by the following aid payments by the end of 2014. "
Article 7
Amendment of the Mineral Oil Tax Act 1995
The Mineral Oil Tax Act 1995, BGBl. N ° 630/1994, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:
1. § 4 para. 1 Z 6 is deleted.
2. § 5 (3) reads:
"(3) If the mineral oil tax was paid for mineral oils, fuels or heating materials which are tax-free pursuant to Article 4 (1) (1) (1) to (9), it shall, except in the cases of § 4 (1) (5), (7) and (9), be reimbursed at the request of the tax debtor."
3. § 5 (4), first sentence reads:
"Where mineral oils, fuels or heating fuels, which are exempt under Article 4 (1) (1) (5), (7) and (9), have been paid for mineral oils, they shall be reimbursed or reimbursed at the request of the user."
4. § 7 together with the title shall be deleted.
5. § 7a together with the title shall be deleted.
6. § 64n reads:
" § 64n. (1) § 5 (3) and § 5 (4), first sentence, in each case in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, enter 1. Jänner 2013 in force. § 4 (1) Z 6, § 7 including the title and § 7a, including the title, in each case in the version of the 1. Stability Act 2012, BGBl. I n ° 111/2010, expire on 31 December 2012.
(2) § 4 (1) Z 6, § 5 (3), § 5 (4) first sentence and § 7, in the version of the 1. Stability Act 2012, BGBl. I n ° 111/2010, shall continue to apply to goods for which the tax liability is before 1. Jänner 2013 was created. If the person entitled to remuneration for the year 2011 has applied for a remuneration pursuant to Section 7a (3) (1) (1), § 7a is in the version of the 1. Stability Act 2012, BGBl. I n ° 111/2010, if the person entitled to remuneration for the year 2012 applies for remuneration in accordance with Article 7a (3) (1) (1) and the actual consumption before the 1. Jänner 2013. "
Article 8
Amendment of the 1955 Evaluation Act
The valuation law in 1955, BGBl. No 148/1955, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:
1. In § 20c, the date designation shall be replaced by " 1. Jänner 2015 " the date label " 1. Jänner 2014 " .
2. In § 80 (6) (1) (1), before the word order "to be transmitted" the following partial line is inserted:
| "- |
on the direct payments referred to in Article 2 (lit) during the previous calendar year. (d) Regulation (EC) No 73/2009 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers, and amending Regulations (EC) No 1290/2005, (EC) (EC) No 247/2006, (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003, OJ L 327, 30.12.2007, p. No. 16, as last amended by implementing Regulation (EU) No 785/2011, OJ L 327, 31.12.2011, p. No. OJ L 203 of 06.08.2011 p. 10 " |
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Article 9
Amendment of the Federal Tax Code
The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I No 112/2011, shall be amended as follows:
1. In accordance with § 118, the following § 118a shall be inserted with the title:
" Confirmation of research
§ 118a. § 118 shall apply in the context of a modest confirmations concerning the existence of the conditions for research and experimental development within the meaning of Article 108c (2) (1) of the EStG 1988 in the context of independent research, if after the application an expert report is commissioned by Forschungsförderungsgesellschaft mbH and is subsequently submitted to the tax office. The administrative cost contribution (§ 118 (10)) amounts to 1 000 Euro. In the case of section 118 (11), the administrative cost contribution shall be 200 euros. "
2. In § 323, the following paragraph 32 is added after paragraph 31:
" (32) § 118a in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, occurs with 1. Jänner 2013 in force. "
Article 10
Amendment of the Federal Act on the levy of agricultural and forestry holdings
The Federal Act on a levy on agricultural and forestry holdings, BGBl. No. 166/1960, as last amended by the Federal Act BGBl. No 486/1984, shall be amended as follows:
1. The title of the law will be the parenthesis "(AbglufBG)" .
2. In § 3, after the amount "345 vH" the word "and" is replaced by a dash, and it becomes after the word order "from 1. January 1985...............400 vH" the phrase " and from 1. Jänner 2013...............600 vH " inserted.
Article 11
Amendment of the Stability Procurement Act
The Stability Procurement Act, BGBl. I n ° 111/2010, is amended as follows:
1. In accordance with § 7, the following § 7a with headline is inserted:
" Special contribution to the stability levy
§ 7a. (1) In addition to the tax liability of the stability levy, a special contribution to the stability levy shall be charged for the calendar years 2012 to 2017. The special contribution to the stability levy shall be:
| a) |
50% of the respectively on 31 July 2012 respectively at 31. October 2012 to be paid within the meaning of Section 7 (2); |
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| b) |
25% of the amounts to be paid in the calendar years 2013 to 2017 within the meaning of Section 7 (2). |
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| § § 6, 7 and 8 are to be applied in accordance with the special contribution to the stability levy. |
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(2) The special contribution to the stability levy is an exclusive federal levy.
(3) For the period 2012 to 2017, the Federal Ministry of Finance shall set up an administrative fund "Fund for measures in accordance with FinStaG". This is managed by the Federal Minister of Finance. The revenue from the special contribution to the stability levy flows into the "Fund for measures according to FinStaG" and is earmarked under this fund for measures taken in the Federal Act on measures to ensure the stability of the financial market, BGBl. I n ° 136/2008. '
2. § 10 is amended as follows:
(a) para. 1 reads:
" (1) The stability levy and the special contribution to the stability levy are operating expenditure (Section 4 (4) of the Income Tax Act 1988, Federal Law Gazette (BGBl)). No. 400).
(b) In paragraph 3, after the year "2012" the phrase "and with regard to the operation of the Fund pursuant to § 7a (3) no later than 30 September 2013" inserted.
Article 12
Amendment of the Bausparkassengesetz
The Bausparkassengesetz, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. I n ° 48/2006, is amended as follows:
1. § 1 shall be amended as follows:
(a) In § 1 (1), the following sentence shall be added:
"Building savings banks shall also be entitled to carry out all other activities which are directly related to banking activity in accordance with their concession scope or constitute ancillary activities related to such activities."
(b) In paragraph 3, Z 6, the word sequence and the punctuation "in so far as they are related to measures according to Z 1 to 3." and the following Z 7 shall be added:
| " 7. |
Commercial construction projects, if they are carried out in connection with the construction of housing or in areas which are used for housing, and if they are intended to contribute to the supply of these areas. " |
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2. Section 2 (1) Z 4 reads as follows:
| " 4. |
the investment transaction in accordance with Article 1 (1) (9) of the Federal Elections Act (BWG), restricted to the issuing of Pfandbriefe and in-depth bank bonds and the other securities trading business in accordance with Article 1 (1) (1) (10) of the BWG; " |
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3. In Section 8 (3) (1) (1), after the word "Intermediate loans" the phrase "and other cash loans" inserted.
Article 13
Amendment of the Pensionskassengesetz
The Pensionskassengesetz, BGBl. No. 281/1990, as last amended by the Federal Law BGBl. I No 77/2011, is amended as follows:
In accordance with § 48a, the following § 48b with headline is inserted:
" Pre-path taxation
§ 48b. (1) The cover return from employers ' contributions, which is shown at 31 December 2011 for a benefit entitled to this effective date
| 1. |
of pension commitments without an unrestricted obligation to follow up the employer (§ 5 Z 3) and |
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| 2. |
With a relevant accounting rate of at least 3.5% after 31 December 2001 |
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| is subject to a flat-rate income tax of 25%. The lump-sum income tax is deemed to be levied on the person entitled to benefit. Before applying the flat-rate income tax, the cover provision is to be reduced by the gross number of the gross income paid in the calendar year 2012. The tax rate is reduced to 20% if the monthly break-up of the person entitled to benefit from this pension commitment in the calendar year 2011 did not exceed an average of 300 euros. The first to third sentences are to be taken as of 31 December 2011 for one before 1. Jänner in 1953, entitled to apply the cover for the cover of the cover. |
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(2) The pension fund will have to pay the tax to the operating tax office on 30 November 2012. As a result of the deduction of the flat-rate income tax, the cover provision for employers 'contributions, which is shown at 31 December 2011, is deducted after deduction of the flat-rate income tax in a cover provision from employees' contributions (Section 25 (1) Z 2). lit. a EStG 1988). This conversion of employers ' contributions into employee contributions is 1. Jänner 2013.
(3) (3) (1) and (2) are to be applied if the person entitled to the right to benefit, who satisfies the conditions laid down in paragraph 1, is entitled to the pension fund up to the age of 31. The Commission has submitted a written request for the collection of the flat-rate income tax in accordance with paragraph 1 of this article. The pension funds have to inform the interested parties and beneficiaries of this possibility in writing.
(4) The income generated by the pre-tax tax in 2012 is deducted from the income tax (without capital gains tax in accordance with § 93 EStG 1988 in conjunction with Section 27 (2) (2) (2) (3) and (4) of the EStG 1988) prior to the division of the income tax on the local authorities. This deduction is a deduction within the meaning of Section 8 (2) of the Financial Equalization Act 2008, BGBl. I n ° 103/2007, and cut the net revenue. The proceeds from the pre-order management will flow into the "Fund for measures in accordance with FinStaG" (Section 7a (3) of the Stability Procurement Act, BGBl. I n ° 111/2010) and are earmarked in the framework of this Fund for measures to be taken in the Federal Law on Measures to Safeguard The Stability Of The Financial Market, BGBl. I n ° 136/2008. '
Fischer
Faymann
