1. Stability Law 2012-1 Stabg 2012

Original Language Title: 1. Stabilitätsgesetz 2012 – 1. StabG 2012

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22 Federal Act, with which the journalism Promotion Act 1984, the income tax Act 1988, the Act of 1988, the value added tax Act 1994, the real estate transfer tax act 1987, the health and social aid Act, the Excise Act 1995, the 1955 valuation Act, the federal tax code, a levy of agricultural and forestry enterprises, the stability levy Act, the building society Act and the pension fund law be changed federal legislation (1 Stability Act 2012-1 StabG 2012)

The National Council has decided:

Table of contents



Art.





Subject







1 section: journalism subsidies









1 change of the journalism subsidies Act of 1984



2 section: tax law









2 amendment of the income tax Act 1988



3 amendment of the Corporation Tax Act 1988



4 amendment of the VAT Act 1994



5 change of the real estate transfer tax act 1987



6 amendment of the health and social aid Act



7 modification of the fuel tax Act 1995



8 amendment of the 1955 valuation Act



9 change of the federal tax code



10 amendment of the Federal Act through a levy of agricultural and forestry enterprises



11 change of the stability levy Act



12 amendment of the building societies Act



13 amendment of the Pension Fund Act



1 section

Journalism subsidies

Article 1

Change of the journalism subsidies Act of 1984

The Federal Act on the promotion of political education and journalism 1984 (journalism Promotion Act 1984 - Afpemi) Federal Law Gazette No. 369/1984, amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1 § 2 para 3 first and second sentence reads:

"Subsidies granted to a legal entity may be applied continuously not in immovable property or otherwise. "The entities may each year up to a maximum of 5% of them this year funds applied to to the formation of a reserve fund use, which serves the acquisition and the preservation and renewal of immovable assets acquired by the entities referred to in article 12, paragraph 1, or 10."

2. in article 2, paragraph 5 the following sentence is added:

"For the years 2012 to 2016 is the total amount resulting from the additional amount, as well as additional funding for international political education, to reduce the amount of EUR 550 000, with the distribution of this amount of reduction on the individual entities in the ratio of the number of members of the respective legal entity in accordance with section 1, paragraph 1 Z has to be 3 significant political party."

3. § 12 the following paragraph 10 is added:

"(10) in the years 2013 to 2018 applies Article 2 par. 3 with the proviso that up to 50 per cent of the funds granted to the legal entities for the purchase of immovable property can be applied, which serves the accommodation of this legal entity. Resale of such purchased immovable assets or resolution trained reserves which were made for the purchase of immovable property, has to use the released funds to the objectives of the first phase of this Federal Act. the legal entity"

2. section

Revenue law

Article 2

Amendment to the income tax Act 1988

The income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the Federal Act Federal Law Gazette I no. 123/2011, is amended as follows:

1 § 2 para 8 No. 3 first sentence reads:

"Losses not covered in other countries are to apply in determining the income not exceeding in amount of the losses of the concerned marketing year, determined in accordance with foreign tax law."

2. in article 3, paragraph 1, following Z 33 is added:



"33. grants by impairment of land within the meaning of § 30 paragraph 1 on the basis of measures in the public interest."

3. Article 4 is amended as follows:

(a) in paragraph 1, the last sentence is omitted.

(b) in paragraph 3 the following records take the place of the last sentence:

"Belonging to the assets the acquisition and production costs or the equity value of buildings and assets, which are subject to any regular value consumers to withdraw only when leaving the business assets are. Land is in the system register pursuant to § 7 para 3 to record."

(c) according to paragraph 3, the following paragraph 3a is inserted:

"(3a) the following applies for land within the meaning of § 30 par. 1, that belong to a business assets:"



1. the exemption provisions for grants by impairment losses in accordance with article 3, paragraph 1 Z 33, for an (imminent) regulatory intervention, as well as for mergers, hallway evictions and land transfers according to § 30 para 2 Nos. 3 and 4 shall apply.

2. According to § 30 c costs for the release or even calculation may be deducted as operating expenses, except there are Z 5 to the application.

3. in the case of the sale of land an abatement of inflation according to § 30 para 3 is taken into account, unless the special tax referred to in article 30a, paragraph 1 is not applied.

4 the cost of the remaining parts of the plot are must plot parts transferred a change of dedication due to legal requirements on the community in the course, to increase the cost of the transferred land parts.

5. if ground assets are sold which was not tax caught on March 31, 2012, the capital gain can be determined flat rate according to § 30 para 4.

6. in the sale of land inserted with the value of its assets, the amount of the difference between the value at the time of deposit and the acquisition or manufacturing costs considered income from private land disposals.

7 an or depreciation amount according to § 4 section 10 No. 3 lit. (a) in the version before the 1st stability law in 2012, Federal Law Gazette I no. 22/2012, case is sale profit-effective to.

(d) in paragraph 10, the No. 3 is omitted.

4. § 5 para 1 second sentence reads:

"The dedication of its assets as gewillkürtes business assets is allowed."

5. Article 6 is amended as follows:

(a) in item 2 is following lit. d added:



(d) depreciation to the lower part (lit. a) and losses on the disposal of land within the meaning of § 30 par. 1, on whose value increases, the special tax referred to in article 30a, paragraph 1 is applicable, are primarily to offset against positive income from land sales."

(b) Z 4 the following sentence is added:

"Land is to bring the book value at the time of collection if there is not an exception to the special tax rate in accordance with section 30a, paragraph 3."

(c) Z 5 is as follows:



"5. deposits are to take the value at the time of the supply. Assets and derivatives in the sense of article 27 par. 3 and 4, as well as plots of land within the meaning of section 30, paragraph 1 apply with the acquisition or production cost, unless unless the part is lower at the time of deposit."

6. Article 10 is amended as follows:

a) paragraph 1 is as follows:

"(1) natural persons a profit tax credit can be claimed when determining profit a business profit-reducing according to the following provisions:"



1 tax base for the income tax credit is the profit, excluding - capital gains (section 24), - income within the meaning of § 27 para 2 Nos. 1 and 2, to which the special tax rate of article 27a, paragraph 1 applies, and - income in the sense of article 30, the special tax rate of article 30a, paragraph 1 will apply to.

2. the profit allowance is: - for the first 175 000 euro of tax base... 13%, - for the next 175 000 euro of the Bemessungsgrundlage...7%, - for the next 230 000 euro of the base... 4.5%, thus no more than 45 350 euro in year of assessment.

3. up to a base of 30 000 euros, with no more than 3 900 euros, the profit allowance is the taxpayer for any taxable year even without investment requirement to (basic allowance).

4. exceeds the base 30 000 euro, an investment-related income allowance entitled to insofar as he is covered by acquisition or manufacturing costs of beneficiary assets referred to in paragraph 3.

5. the investment-related income allowance can be claimed for the year of purchase or production beneficiary assets (para. 3). He is limited to the purchase price or production cost. The deposition of wear is not affected.

6 the profit determined according to § 17 or a global regulation on it-based, only the basic allowance is entitled to according to no. 3. An investment-related income tax credit can be claimed.

7 income the taxable person from several companies and exceeds the tax base in sum the sum of EUR 175 000, is to proceed as follows: -.

It is based on the basis of assessment to determine the maximum amount of profit allowance payable to the taxpayer as a whole after no. 2 and a mean rate (profit amount divided by the base) to form.

-The winning amount is allocated by applying the average rate to the individual companies.

-Then the basic allowance is at discretion of the taxpayer to associate; no use is made of this right to vote, is the basic allowance in the ratio of profits to allocate.

Farms, whose winning flat rate is determined, can be considered a maximum with a profit EUR 30 000 in determining the basis of assessment.'

(b) in paragraph 2 the amount of "EUR 45-350" takes the place of the amount of 'EUR 100 000'.

c) paragraph 6 is as follows:

"(6) in the case of the transfer of a business, the profit-enhancing approach (para. 5) to the successor in title is then to perform if the assets for which the investment-related income allowance claims has been made, leaving before the deadline or be spent abroad (paragraph 5)."

7 paragraph 12 paragraph 4:

"(4) a transfer of hidden reserves is allowed on the acquisition or production cost (subtotals for the acquisition or manufacturing costs) by"



1. land and, if also the hidden reserves comes from the sale of land, 2, when the hidden reserves come from the sale of buildings or land, 3. other physical assets, even if hidden reserves are buildings from the sale of its other physical assets, 4, even if hidden reserves are incorporeal assets from sale of incorporeal assets.

Hidden reserves on the cost of (partial) enterprises, by investing in private companies and of financial assets and the transfer of hidden reserves come from the sale of (partial) companies or investments in partnerships is not allowed."

8. in article 20, paragraph 2 the reference to "article 27a, paragraph 1 or article 30a, paragraph 1" takes the place of the citation "article 27a, paragraph 1".

9. in article 27a, paragraph 6 the following sentence is added:

"They do not apply to income from realized capital gains from capital assets and derivatives, if the achievement of such income does not represent a focus of operational activities."

10 paragraph 29 No. 2:



"2. income from private land disposals (section 30) and speculative (§ 31)."

11 § 30 and heading is replaced by the following § § 30, 30a, 30, 30 c and 31 together with the headings:

"Private property sales

Section 30 (1) private land disposals are sale transactions of land, insofar as they belong to any business assets. The term of the land includes land, building and rights that are subject to the provisions of civil law concerning land. Free of charge acquired land is to turn off on the acquisition date of the legal predecessor. § 6 is by analogy to apply Z 14 exchanges.

(2) the revenues are excluded of the taxation:



1 from the sale of homes or condos and land (article 18, paragraph 1 Z 3 lit. b), if they the transferor a) continuously from the acquisition up for sale for at least two years resident who served as the main residence is given up or b) within the last ten years prior to the sale at least five years have consistently served as a primary residence and the main residence is given up.

2. from the sale of own manufactured buildings, as far as them during the last ten years not to generate income have served.

3. from the sale of land as a result of regulatory intervention or prevention of such demonstrably imminent intervention.

4. from exchanges of land within the framework of a Zusammenlegungs - or Flurbereinigung process within the meaning of the Flurverfassungs principle Act 1951, BGBl. No. 103/1951, as well as official within the framework of measures for the better design of land according to the design of land regulations better. The land acquired in such a process occurs in terms of all for the determination of income-related circumstances at the point of the plot.

(3) as income, the amount of the difference between the sale proceeds and the cost is to use. The cost is to increase production expenses and maintenance expenses, as far as these not were taken into account in the determination of income. The acquisition costs are deductions for wear and tear, as well as to reduce the tax-free amounts referred to in article 28, paragraph 6 as far as these are deducted in determining non-operational income. The cost of the remaining parts of the plot are must plot parts transferred a change of dedication due to legal requirements on the community in the course, to increase the cost of the transferred land parts.



Incomes are to reduce the costs incurred in 30 c for the message or even calculation in accordance with section;-

-2% per year from the 11th year following the date of purchase, but no more than around 50% (inflation discount).

(4) if land were not tax caught on March 31, 2012, are to be as income:



1. in the case of a rezoning of the property after December 31, 1987 the amount of the difference between the sale proceeds and cost to be applied with 40% of the sale proceeds. Rezoning is considered to be a modification of the dedication, which was held after the last paid employment and providing for the first time a building corresponds to the dedication as building land or building area in scope primarily in the land laws in the field of spatial planning. This also applies to a subsequent rezoning in close temporal and economic relation with the sale.

2. in all other cases the amount of the difference between the sale proceeds and cost with 86% of the sale proceeds to be applied.

(5) on request, the income can instead determined according to paragraph 4 after paragraph 3 be. In the case of a rezoning in terms of section 4, Z 1 is of the time that the dedication as the acquisition date for the reduction of inflation significantly.

(6) an or depreciation amount according to § 4 section 10 No. 3 lit. (a) in the version before the 1st stability law in 2012, Federal Law Gazette I no. 22/2012, the case is sale income effective to.

(7) the private property sales in a calendar year cause a total loss, it is not capable of balancing (§ 2 para 2); This applies also in the case of rule taxation option (article 30a par. 2).

(8) the income tax, which accounts for property disposals, is reduced to the extent of the otherwise resulting double taxation of income from land sales at the request or issue, if the taxpayer as a result of the purchase of land inheritance tax or gift tax, property transfer tax or Foundation input tax paid within the last three years.

Special tax rate for income from land sale

section 30a. (1) revenues from the sale of land within the meaning of section 30 are subject to a special tax rate of 25% and in the calculation of income tax of the taxable income nor the total amount of income (section 2 paragraph 2) taken into account, provided that is not the standard taxation (para. 2).

(2) instead of the special tax rate of 25% of the general tax rate can be applied on request (rule taxation option). The rule taxation option can be applied for all income that is subject to the special tax rate referred to in paragraph 1, only.

(3) paragraphs 1 and 2 also apply to operating income from the sale or the taking of land. This does not apply:



1. If the land attributed to the current assets is. Inserted the sold property in the company's assets, are to be applied in terms of the amount of difference between the value in the deposit date and the lower acquisition or manufacturing costs para. 1 and 2.

2. If a focus of operational activities in the transfer or sale of land. 1, second sentence, shall apply mutatis mutandis Z.

3. as far as a part of goodwill was made.

4. as far as hidden reserves were transferred, have been uncovered before April 1, 2012.

Real estate tax

§ 30B (1) revenue from the land sale is in the case of calculating self according to § 30 c paragraph 2 a to round off to full Euro tax amounting to 25% of base pay (property tax). The real estate tax is payable at the latest on the 15th day of the second following the calendar month of the inflow of calendar month.

(2) to pay the calculated self real estate income tax by representatives of political parties, the income tax applies to income from private land disposals according to § 30 as compensated. This does not apply, however, if the underlying self calculating information of the taxpayer are not the actual conditions.


(3) at the request of the income from private land disposals according to § 30, for which a self-calculated real estate income tax has been paid, is to invest (investment option) with the special tax rate in accordance with section 30a. This is to offset the property tax on the income tax to and to refund the excess amount.

(4) except in the cases of § 30 first and third tick no real estate tax paid c paragraph 4, is to round off to full euro special advance amounting to 25% of the basis of assessment to be paid by the taxpayer. ABS. 1 last sentence shall apply mutatis mutandis.

(5) section 1 and 4 apply to operating income from the sale of land, unless the special tax rate Nos. 1 and 2 is at least partially not applicable according to article 30a, paragraph 3.

Communication and self calculating the estate tax by representatives of political parties

section 30c. (1) within the framework of a tax declaration in accordance with § 10 para 1 of the real estate transfer tax act 1987 is to be communicated, if from the underlying process of acquiring income pursuant to § 2 para 3 Z 1-3 or 7. The report shall contain the parties involved in the sale transaction under its control number and the amount of the special advance payable according to the taxable person according to § 30 paragraph 4 b.

(2) counsel, 1987 making a self calculation pursuant to § 11 of the property transfer tax Act, have at the same time



1. the Tax Office for the taxable person to tell if from the underlying process of acquiring income pursuant to § 2 para 3 Z 1-3 or 7, and in this case 2 to calculate the real estate gains tax pursuant to section 30B paragraph 1 on the basis of information of the taxpayer himself. Here, the taxpayer has to submit the documents required for the determination of the tax base to the party representatives and in writing to confirm its accuracy and completeness.

The notification pursuant to subpara 1 must contain the parties stating their tax number and the data necessary for calculating auto tax to the sale transaction.

(3) the representatives of the political parties have even calculated real estate income tax according to § 30 payable b paragraph 1 and are responsible for their payment. Still, is the due date is not entered, the obligation to pay is void one year after making the notification referred to in paragraph 2 Z 1. In addition the party representatives for the accuracy of the real estate tax are liable only if it is calculated against better knowledge on the basis of information provided by the taxpayer.

(4) the self calculation of real estate tax in accordance with paragraph 2 No. 2 can also when carrying out of a self calculation pursuant to § 11 of the real estate transfer tax act 1987 be avoided, as far as



-the income from the sale transaction according to § 30 para 2 are exempt or - influx expected to be later than one year after the sale transaction or - as in the sale of land of the operating assets, hidden reserves in accordance with §12 transferred or conveyed to a transfer reserve.

In this case, Z 1 is to specify why the self calculation is omitted in the notice referred to in paragraph 2.

Speculation

Section 31 (1) speculation are sale transactions economic assets of private, if the income not referred to in section 27 or section 30 are tax and the period between acquisition and disposal is no more than a year. Free of charge acquired assets is to turn off on the acquisition date of the legal predecessor. § 6 is by analogy to apply Z 14 exchanges.

(2) as income the amount of the difference between the proceeds on the one hand and the acquisition costs and the costs of advertising are to be on the other.

(3) the income from speculative transactions remain tax-free, if they total not exceed 440 euros in the calendar year.

(4) speculative transactions in a calendar year result in a total loss, it is not capable of balancing (§ 2 para 2)."

12 § 41 shall be amended as follows:

(a) in paragraph 1, the following Z 10 is added:



"10. he achieved income from private land sales within the meaning of article 30, paid for which no real estate income tax according to § 30 c para 2, or if no compensation in accordance with § is given 30 b paragraph 2."

(b) in paragraph 4, the phrase "with the fixed rate" in the first sentence is replaced by the phrase "with the fixed rates".

(c) in paragraph 4, is in the second sentence "to recalculate the phrase, when the one-year sixth exceeds EUR 2 100" by the phrase "in accordance with section 67, paragraph 1 and 2 to calculate, if these emoluments exceed EUR 2 100"; the fourth sentence reads:

"The tax is 6% of the base excess of 620 euro, but not more than 30% of the tax base exceeding EUR 2 000 up to a year Sechstel EUR 25 000."

13. in article 42, paragraph 1, the expression occurs in no. 4 at the point of the point ", or" and it will be attached following Z 5:



"5. If achieved income from private land sales within the meaning of article 30, for which no real estate income tax according to § 30 c para 2 has been paid or if any compensation pursuant to section is given 30 b para 2".

14. in article 45, paragraph 1, the phrase "in accordance with § 27a" is inserted after the phrase "the special tax rate".

15. in article 46, paragraph 1, the previous No. 2 is labeled "3" and it will be inserted following Z 2:



"2. the special advance payment according to § 30 b paragraph 4 and the real estate gains tax according to § 30B sect. 1, as far as it assessed income is not applicable," 16 section 67 is amended as follows:

a) par. 1 and 2 is:

"(1) workers in addition to the ongoing labor costs other, particularly unique references (including the 13th and 14th month relationship, rewards) of same employer, is the payroll tax for other remuneration within the year sechstels referred to in paragraph 2 after deduction of the amounts referred to in paragraph 12



1. for the first 620 Euro 0%, 2nd for the next 24 380 Euro 6%, 3 for the next 25 000 euro 27%, 4 for the next 33 333 EUR 35,75%.

The taxation of other payments with this fixed tax rates is omitted if the one-year sixth in accordance with paragraph 2 shall not exceed 2-100 euros. The allowance of 620 euros and the allowance of EUR 2 100 are first tick for withdrawals in accordance with paragraph 3, paragraph 4, paragraph 5, not to consider paragraph 6 to 8 and para 10.

(2) the one-year sixth is one-sixth of the references already inflow, running converted on the calendar year. As far as the emoluments referred to in paragraph 1 is more than the one-year sixth or after deduction of the amounts referred to in paragraph 12 more than 83 333 euros, these excess covers are to tax the payout month pursuant to paragraph 10. Those ongoing reference that is paid together with the other reference, is already taken into account in the calculation of the year sechstels. Other reference in a calendar year before the due date of the first ongoing cover is paid this first ongoing reference to convert is its estimated height on the calendar year. Tax-free ongoing remuneration pursuant to article 3, except current income pursuant to § 3 para 1 No. 10, 11 and 15 lit. a, not the one-year sixth, tax-free other remuneration in accordance with section 3, excluding other income pursuant to § 3 para 1 increase Nos. 10 and 11, do not count on the one-year sixth."

(b) in paragraph 3 and paragraph 4, the phrase "of paragraph 1" by the phrase "of 6%" and the phrase "under that provision" is replaced by the phrase "with 6%" in the second set.

c) paragraph 5 is as follows:

"(5) for workers, no. 414/1972, governed by the construction workers leave and severance Act (BUAG), Federal Law Gazette, the following shall apply:"



-From the holiday pay or compensation in accordance with the § § 8 to 10 BUAG, is to treat the half as any other reference and be taxed at 6%.

-Other other references are by way of derogation from para 2 (year one-sixth) in accordance with paragraphs 1 and 2 to tax, as they do not exceed one-twelfth of the references already inflow, converted to the calendar year, running before deduction of contributions referred to in paragraph 12 within a calendar year. Excess amounts are attributable to the current reference of the wage payment period in which they are paid."

(d) in paragraph 6, the phrase "of 6%" enters each in the first and second set to replace the phrase "of paragraph 1".

(e) in paragraph 7, the phrase "of paragraph 1" by the phrase "of 6%" and the phrase is replaced by the phrase "third and fourth sentence," "second and third sentences".

lit f) in para 8. (f) the phrase "of paragraph 1" by the phrase "of 6%" is replaced.

(g) lit in paragraph 8. g is replaced by the phrase "6%" the phrase "the fixed tax rate".

h) in paragraph 12, the phrase "a fixed tax rate" by the phrase "fixed rates" and the phrase "of the fixed tax rates" is replaced by the phrase "the fixed tax rates".

17 § 77 para 4 is the last sentence:


"The tax is 6% of the base excess of 620 euro, but not more than 30% of the tax base exceeding EUR 2 000 up to a year Sechstel EUR 25 000."

18. Article 98 is amended as follows:

a) par. 1 Z 7 is as follows:



"7 income from private land sales within the meaning of article 30 as far as dealing with domestic plots."

(b) after paragraph 3, the following paragraph 4 is added:

"(4) for income in the sense of paragraph 1 Nos. 1 to 3 and 7 are appropriately apply the sections 30a to 30 c."

19 § 102 is amended as follows:

(a) in paragraph 1, 4 will be added following Z:



"4. income from private land sales within the meaning of article 30, for which no real estate income tax according to § 30 c para 2 has been paid or if any compensation pursuant to section is given 30 b paragraph 2."

(b) in paragraph 1, penultimate sentence is replaced by the phrase "Z 1 to 4" the phrase "Z 1 to 3".

20 § 108 para 1 No. 2 is:



"2. to Z 1 resulting percentage is to halve and half percentage points or complete." He must be not less than 1.5 and not more than 4'.

21. in section 108a, paragraph 1, the amount of "5.5%" is replaced by the amount "2.75%".

22 section 108c shall be amended as follows:

(a) in paragraph 2, the amount 'EUR 100 000' by the amount of "EUR 1 000 000" is replaced in the fourth tick mark Z 2.

(b) there be added following paragraph 7 and 8:

"(7) the tax office can use whether the requirements of research and experimental development in the sense of para 2 are no. 1, promotion Forschungsgesellschaft mbH as an expert in the assessment. On the occasion of the assertion of a research award for its own operational research, the taxpayer has to submit an opinion of the research promotion agency mbH assesses whether the conditions of research and experimental development in the sense of para 2 are no. 1. Confirmation of relevant decision moderate already according to Article 118a of the federal tax code is credibly to make that conducted research confirmation basis corresponds to specified or of which not much is different.

(8) the tax office has at the request of the taxable person to issue a determination notice about the height of the base for the research bonus for its own operational research if on the occasion of the submission of the



a) is made credible, that the realized facts Z 1 complies with the requirements of research and experimental development in accordance with paragraph 2, and b) demonstrated that the basis of assessment for the research bonus has been detected correctly.

The Glaubhaftmachung according to lit. a must be carried out by an opinion of the research promotion agency mbH. A relevant decision moderate confirmation exists according to Article 118a of the federal tax code, is credibly to make, that conducted research confirmation basis corresponds to the or of which not much is different. The proof in accordance with letter. "b has a confirmation of an auditor, based on one of the requirements of §§ 268 ff of the company law book appropriate test of the accounting and annual accounts was issued, to be made."

23. in section 108, the amount of "5.5%" is replaced by the amount "2.75%" g para 1.

24 § 124b shall be added to the Z 209 following Z 210-223:



"210. § 2 para 8 No. 3 in the version of 1 Stability Act 2012, Federal Law Gazette I no. is 22/2012, for the first time the assessment for calendar year 2012 to apply."

211. Article 4, paragraph 1 last sentence and paragraph 3 last sentence, each as amended before the 1st stability law in 2012, Federal Law Gazette I 22/2012, are no. last time to apply to value changes before April 1, 2012. § 4 para 3 in the version of 1 Stability Act 2012, Federal Law Gazette I no. is 22/2012, to apply to assets that are purchased, manufactured or placed after March 31, 2012.

212. section 4 para 10 Nos. 3 and § 5 ABS. 1, each as amended before the 1st stability law in 2012, Federal Law Gazette I 22/2012, are to apply last time to fiscal years that end before April 1, 2012. To March 31, 2012 existing reserves or tax-free amounts within the meaning of § 4 para 10 No. 3 lit. b in the version before the 1st stability law in 2012, Federal Law Gazette I 22/2012, are no. to tax when the hidden reserves at this time are still present at the time of leaving the ground and soil from the operating assets or at the time of the sale or abandonment of operation in that regard in accordance with section 30a.

213. § 6 No. 2 lit. d, Nos. 4 and 5, both in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, apply with April 1, 2012.

214. paragraph 10 in the version of 1 Stability Act 2012, BGBl. I no. 22/2012, is for the first time at the assessment for the calendar year 2013 and last time in the assessment for the calendar year 2016 to apply. § 10 as amended before the 1st stability law in 2012, 2017 is back from the assessment for the calendar year Federal Law Gazette I no. 22/2012, to apply. Advance payments referred to in article 45 for the calendar years 2013 and 2016 are on the basis of article 10 in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, to calculate.

215. Article 3 par. 1 Z 33, 4 paragraph 3a, 20 para 2, 29 Z 2, 30, 30a, 31 and article 98, paragraph 1 Z 7, each in the version of 1 Stability Act 2012, Federal Law Gazette I 22/2012, take no. 1 April 2012 effect and are for the first time to apply for disposals after March 31, 2012. § 41 para 1 No. of 10 and 42 para 1 sub-para. 5 in the version of 1 Stability Act 2012, Federal Law Gazette I 22/2012, are no. for the first time the assessment for calendar year 2012 to apply. Section 12 paragraph 4 in the version of 1 Stability Act 2012, Federal Law Gazette I no. is 22/2012, for the first time to apply for the transfer of hidden reserves on incurred after March 31, 2012 (partial) acquisition or manufacturing cost.

216. section 27a para 6 in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, April 1, 2012 into force.

217. § § 30, 30c, section 98 (4) and 102 paragraph 1, both in the version of 1 Stability Act 2012, Federal Law Gazette I 22/2012, are no. to apply for dispositions after December 31, 2012. § 46 para 1 in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, is first in the assessment for the calendar year 2013 to apply.

218. for land sales after March 31, 2012, and before January 1, 2013 party representatives who make a self calculation pursuant to § 11 of the property transfer tax Act, can calculate an amount equal to the property tax according to § 30 b paragraph 1 even and pay. To pay the income tax is considered b para 2 under the conditions of article 30 paid. In this case, the § § are 30B paragraph 3, 30 c para 2 subpara 2 and paragraph of 3, 41 para 1 Z 10, 42 para 1 Z 5 and 46 paragraph 1 Z 2 apply accordingly.

219. section 41 (4), article 67, paragraph 1 and 2, par. 12 § 77 para 4 the last sentence, in the version of 1 Stability Act 2012, BGBl. No. 22/2012, I are to apply, if: - the income tax, for the first time invested in the predisposition for calendar year 2013 and last time at the disposition of 2016, - income tax (income tax) is charged by deduction or set by investment , for wage payment periods that end after December 31, 2012 for the first time and last time for wage payment periods ending before January 1, 2017.

Section 41 (4), article 67, paragraph 1 and 2, paragraph 12 section 77 (4) last sentence, each as amended before the 1st stability law in 2012, Federal Law Gazette I are no. 22/2012, to reapply if - the income tax, for the first time invested in the assessment for the year 2017, - the income tax (income tax) is charged by deduction or set by investment, first for wage payment periods ending after 31 December 2016.

220. Article 67 par. 3 and 4, each second sentence, paragraph 5, para 6, para 7 and 8 lit. f and g, in the version of 1 Stability Act 2012, Federal Law Gazette I are no. 22/2012, to apply, if: - the income tax, for the first time invested in the assessment for the calendar year 2013, - the income tax (income tax) is charged by deduction or set by investment, for wage payment periods that end after December 31, 2012 for the first time.

221. Article 108, paragraph 1 No. 2 in the version of 1 Stability Act 2012, Federal Law Gazette I no. is 22/2012, for refunds, which is carried out for the calendar months from April 2012, to apply. For refunds, that January be carried out for the calendar months to March 2012, § 108 para 1 No. 2 in the version before the 1st law of stability is 2012, Federal Law Gazette I no. 22/2012, to apply. The construction savings in the calendar year 2012 aliquot for the months January to March 2012 3% prorated basis in terms of the months April until December 2012, and 1.5%. The reimbursement for the entire calendar year is 2012, the average percentage of 1.875% is to apply.

222. Article 108a, para. 1 and section 108 g para 1, both in the version of 1 Stability Act 2012, Federal Law Gazette I 22/2012, are no. apply to refunds, which take place after December 31, 2012. The percentage according to Article 108a, para. 1 and art. 108 g para 1 is for refunds, carried out for the calendar year 2012, 4.25%.

223.

(a) section 108c para 2 in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, is first on premiums to apply, relate to the marketing years beginning after December 31, 2011.

"b) § 108 (c) para 7 and 8 in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, 1 January 2013 into force."

Article 3

Amendment of the Corporation Tax Act 1988

The Act 1988, Federal Law Gazette No. 401/1988, as last amended by Federal Law Gazette I no. 112/2011, is amended as follows:

1. in article 1, paragraph 3 the following sentence is added Z 3:

"This also applies in the event of a comprehensive liberation."

2. § 9 section 6 No. 6 first sentence reads:

"When not fully taxable foreign group members only you are according to article 5, paragraph 1, and the other provisions of the income tax Act 1988 and this federal law determined losses from income sources of the respective financial year, but no more than to the extent of participation of all involved groups members including a participating carrier attributable to the losses of the concerned marketing year, determined in accordance with foreign tax law directly involved Member of the group or carrier."

3. paragraph 12 paragraph 2:

"(2) in addition it may be in determining the income not deducted falling expenses and expenditure not under article 11, paragraph 1, as far as



-stand non-taxable (tax-neutral) capacity increases and revenue, income derived from the provision of capital, from realized capital gains from capital assets and income from derivatives, with the exception of income referred to in article 27a, paragraph 2 of the income tax Act 1988 or - income from private land sales in accordance with section 30 of the income tax Act 1988 in immediate economic context. Taxable persons falling for under § 7 para 3 are not to apply. the second and third tick"

4. Article 13 is amended as follows:

a) par. 1 Z 4 is omitted.

b) paragraph 3 is as follows:

"(3) in the case of private foundations that do not fall under section 5 Z 6 or 7 or under § 7 para 3, are not taken into account when the income with the income, but to be taxed separately in accordance with article 22, paragraph 2:"



1 income from capital assets in accordance with section 27 of the income tax Act 1988, as far as it is a) income from the provision of capital within the meaning of section 27, paragraph 2 No. 2 of the income tax Act 1988, b) income from realized capital gains from capital assets within the meaning of article 27 par. 3 of the income tax Act 1988, where paragraph 4 is applied, and c) income from derivatives in the sense of § 27 para 4 of the income tax Act 1988 that is and they are not 1988 mentioned in section 27a, paragraph 2 of the income tax act.

2. income from private land sales in accordance with section 30 of the income tax Act 1988.

Taxation (§ 22 para 2) is omitted to the extent that, as in the assessment period grants within the meaning of § 27 para 5 1988 made no. 7 of the income tax Act, capital gains tax withheld and was carried off, and no relief from capital gains tax on the basis of a double taxation agreement or pursuant to section 240 para 3 of the federal tax code is carried out."

5. in article 21 4 is added in paragraph 3 the following Z:



"4. income from private land disposals according to § 30 of the income tax act of 1988. para. 2 No. 3 and §§ 30 1988 are b and 30 c of the income tax Act apply accordingly."

6 section 24 is amended as follows:

(a) in paragraph 2 the following sentence is added:

"This shall apply mutatis mutandis for the self-calculated real estate income tax according to § 30 para. 1 of the income tax act b 1988, except that the underlying self calculating information of the taxpayer are not the actual conditions."

(b) in paragraph 3, 4 is appended following Z:



"4. the sections 30 1988 are b and 30 c of the income tax Act does not apply to entities in accordance with section 1, paragraph 2 and paragraph 3 No. 1, unless they fall under § 7 para 3."

7 section 26c 30 following Z 31 to 36 shall be added after the Z:



"31 § 1 para. 3 Z 3 second sentence enters into force 1 April 2012." § 1 para 3 Z 3 second sentence, in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, does not apply to the Austrian Federal financing agency.

32. § 9 section 6 No. 6 in the version of 1 Stability Act 2012, Federal Law Gazette I no. is 22/2012, for the first time the assessment for calendar year 2012 to apply.

33. § first land sale after March 31, 2012 to apply for 2 in the version of 1 Stability Act, 2012, Federal Law Gazette I 22/2012, emerges No. with force, April 1, 2012 and 12 para.

34. § 13 para 1 and 3 in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, effective with April 1, 2012.

35. § first sale after March 31, 2012 to apply for 21 para 3 Z 4 in the version of 1 Stability Act 2012, BGBl. I 22/2012, joins No. 1 April 2012 in force and is.

"36. section 24 para 2 and 3 in the version of 1 Stability Act 2012, Federal Law Gazette I no. is 22/2012, for the first time for 2012 to apply investment."

Article 4

Amendment of the VAT Act 1994

The Umsatzsteuergesetz 1994, BGBl. No. 663/1994, as last amended by Federal Law Gazette I no. 76/2011, is amended as follows:

1. in article 6, paragraph 2 the following subparagraph is added:

"The renunciation of the tax exemption in accordance with article 6, paragraph 1 is allowed only 16 Z and Z 17 if the recipient uses the plot or a structurally completed, independent of the site almost exclusively for sales that does not exclude the right to deduct. The operator has the requirement to prove."

2. § 12 para 10 is third and fourth subparagraph:

"When land within the meaning of section 2 of the real estate transfer tax act 1987 (including the capitalized expenses and the costs of major repairs) one of nineteen calendar takes the place of the period of four calendar years.

In the case of the correction, each for the year of the change to be made has, for each year of change by one-fifth, in land (including the capitalized expenses and the costs of major repairs) of a twentieth of the total on the subject, to assume the expenses or the input tax attributable cost; in the event of delivery is at the latest in the last appointment of the investment period to carry out, in which the delivery took place. the adjustments for the remaining adjustment period"

3. paragraph 10a eliminates § 12.

4. paragraph 18 sec. 10:

"(10) the records and documents, the land in the sense of § 6 para 1 No. 9 lit. a concern, keep twenty-two years."

5. in article 28 38 the following paragraph is added after paragraph 37:



"(38) 1 § 6 para 2 last subparagraph in the version of 1 Stability Act 2012, Federal Law Gazette I no. is 22/2012, to apply with regard to article 6, paragraph 1 Z 16 on rental and lease conditions which start unless started with the construction of the building by the company not already before 1 September 2012, as well as with regard to article 6, paragraph 1 Z 17 on residential property after August 31, 2012" , which is acquired after August 31, 2012. As the beginning of the construction is the time to understand, actually began in which at present building permit with the construction, so actual technical construction measures are carried out. § 6 par. 2 last subparagraph in the version of 1 Stability Act 2012 is not to apply if the recipients used the plot for Sales No. 746/1996, entitle him to receive of aid according to § 1, § 2 or § 3 par. 2 of the health and social aid Act, Federal Law Gazette.

2. section 12 para 10 third and fourth subparagraph in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, and the Elimination of § 12 para 10a are to apply adjustments before tax, affecting the land (including the capitalized expenses and the costs of major repairs), used the contractor after March 31, 2012, for the first time in his company as fixed assets (where to note is article 12, paragraph 12) or uses and when the rental (use licensing) of land for residential purposes Contract rental (use transfer) is made after March 31, 2012. § 12 para 10 third and fourth subparagraph and article 12 paragraph 10a, each as amended before the 1st stability law in 2012, Federal Law Gazette I are 22/2012, no. continue to apply adjustments before tax, affecting the land (including the capitalized expenses and the costs of major repairs), the entrepreneurs before April 1, 2012 for the first time in his company as fixed assets (bearing in mind paragraph 12 paragraph 12) used or uses , or if renting (use licensing) of land for residential purposes of conclusion of the contract about the rental (use transfer) before April 1, 2012.

3.

§ 18 paragraph 10 in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, is on land in the sense of § 6 para 1 Z 9 lit. a to apply, the contractor after March 31, 2012, for the first time in his company as fixed assets (bearing in mind paragraph 12 paragraph 12) use or uses and when the rental (use licensing) of land for residential purposes of conclusion of the contract about the rental (use transfer) after March 31, 2012."

Article 5

Change of the real estate transfer tax act 1987

The real estate transfer tax act 1987, Federal Law Gazette No. 309/1987, as last amended by the Federal Act Federal Law Gazette I no. 112/2011, is amended as follows:

1. paragraph 10 para 1 and 2:

"(1) transactions, which are subject to this federal law, are up to the 15th day of the calendar month in which the tax debt is incurred second following month at the tax office with a tax statement to display." To do this, the persons referred to in article 9 and the notaries, lawyers and other representatives who have been involved in the acquisition of the land or construction of the contract relating to the purchase, are severally obliged. Transactions are exempted from taxation the tax declaration is up to the 15th day of the calendar month in which the tax liability would have to submit second following month. Is of the acquisition process a font (certificate, decision, etc.) made from been, she is the transcript Office so stating the order term awarded in the automation-supported procedure (registration number) to submit. These obligations do not total acquisition operations, for an auto calculation of tax is made pursuant to § 11.

(2) the tax declaration is to submit by a party representative within the meaning of § 11 and electronically. Is has been built of the acquisition process contained in the electronic tax declaration a deed that was recorded in a document archive planned by federal law, the access code to this note is the tax authority so to announce. The tax authorities are entitled to access to these documents. The paper only on request of the tax authority is by way of derogation from paragraph 1 to submit; on the font, the sort key in the automation-supported procedures (registration number) must be given. The Federal Minister of finance is authorized to regulate the transmission of the electronic tax declaration with regulation."

2. § 18 2j the following paragraph is added:

"(2j) § 10 para 1 and 2 in the version of 1 Stability Act 2012, Federal Law Gazette I 22/2012, no. 1 January 2013 into force and is for the first time to apply to transactions for which the tax liability arises after December 31, 2012 or would arise."

Article 6

Change of the health and social aid Act

Governed the Federal law, with the aid in the health and social sectors are (health and social aid Act), Federal Law Gazette No. 746/1996, last I no. 56/2011, is amended as follows by the Federal Act Federal Law Gazette:

1. Article 1 is amended as follows:

a) paragraph 2 is as follows:

"(2) this aid for the No. 2 of the officials-sick and accident insurance Act, Federal Law Gazette No. 200/1967, and the winners of the public welfare system makes social security and their associations, the health care facilities in the sense of § 2 para 1 resulting from the directly relating to the pursuant to § 6 paragraph 1 Z 1994 freed 7 UStG sales related, according to § 12 para 3 UStG 1994 non-deductible input VAT."

(b) in paragraph 3, the phrase is omitted "from the following in connection with the exempt sales, according to § 12 para 3 UStG 1994 not deductible before tax amount and".

2. According to article 1, the following paragraph 1a is inserted:

'section 1a. In addition to the aid referred to in paragraph 1 a flat-rate aid amounting to EUR 122 million per year is individual social insurance institutions and the compensation fund of the gebietskrankenkassen to grant. From the following year for the first time granting this lump-sum aid depends on the with the number of appreciation for this calendar year pursuant to article 108, paragraph 2 ASVG multiplied last year value. By this flat-rate aid, 76% are the compensation fund of the gebietskrankenkassen and the remaining amount to transfer individual social security institutions. These social insurance funds and the share of the flat-rate aid to them are to set by regulation by the Federal Minister of finance in agreement with the Federal Minister of health."

3. in article 6, first sentence is omitted the phrase "with the exception of advance payments".

4. paragraph 7:

„§ 7. The aid is paid out according to § 1a in twelve instalments, on the first of each calendar month, the main Association of social security institutions. The main Association of social security institutions has accordingly continued to distribute the received amounts."

5. paragraph 8:

"Section 8 (1) aid under § 1 para 2 for promoters of social security are paid through the Central Office of the social insurance institution. The disbursement of aid has to be done in the way of countries according to § 1 para 2 to health care facilities and carrier of the public welfare system and according to § 1 paragraph 3.

(2) the payment of subsidies has according to article 2, paragraph 1, if a provision on the basis of contracts with Austrian social security institutions and for own health and treatment institutions of social security institutions in the way of the main Association for hospitals, the kind with country funds charge through the Land Fund, to be carried out in all other cases by way of the countries.

(3) the payment of subsidies has according to § 2 para 2 insofar as they relate to health promotion facilities of countries and communities - in the way of countries, to be the payment of other subsidies according to § 2 para 2 in the ways of the Austrian Red Cross.

(4) the aid are the countries at the latest on the 25th day of the calendar month following the submission of collected explanations, to instruct the main Association and the Austrian Red Cross. The sums paid out are to forward immediately to the beneficiaries."

6 paragraph 11:

"An entrepreneur who qualifies for aid referred to in paragraph 1 is 11 (1) an insured, co-insured family members, beneficiaries or beneficiary or a reimbursement of costs for the replacement of welfare costs for services which could be granted, shall be attributable to the reimbursement of costs, reported in an invoice VAT as input tax according to § 1 para 2, insofar as it direct clearing performance with the entrepreneurs were also eligible on the basis of legal or statutory provisions in kind.

(2) receives an entrepreneur who qualifies for aid referred to in paragraph 1 for a him charged performance private contribution to the costs of an insured, co-insured family members, beneficiaries or beneficiary or a debtor to the replacement of welfare costs or by third parties, the height is according to § 1 paragraph 2 § 1 paragraph 3 and article 3 par. 2 according to the proportion of the contribution of the price including VAT determined aid enabled input tax or the compensation amounts to shortened.

(3) a private fee for the performance of own old, disabled or nursing home of a contractor who is entitled to the aid referred to in paragraph 1, is charged, is the regulation of § 2 para 1 by analogy with a rate of 4% to apply."

7. in article 16 be added pursuant to par. 2 following paragraph 3 and 4:

"(3) section 1 para 2 and para 3, § 6, section 8 and section 11 in the version of 1 Stability Act, 2012, Federal Law Gazette I 22/2012, are no. on pre tax amount to apply, which relate to aid enabled sales and incurred after December 31, 2013." The calculation of the basis of assessment of the aid pursuant to § 1 para 2 as amended before the 1st stability law in 2012, Federal Law Gazette I no. is 22/2012, for offences carried out after December 31, 2010 but before January 1, 2014, to set by regulation by the Federal Minister of finance in agreement with the Federal Minister of health, taking into consideration the income of social security institutions.

(4) § 1a and article 7, in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, with 1 March 2014 into force. For the time including 28 February 2014, continue down payments pursuant to § 7 as amended before the 1st stability law in 2012, Federal Law Gazette I no. 22/2012, carried out. An annual statement of accounts pursuant to section 7 in the version before the 1st stability law in 2012, Federal Law Gazette I no. is 22/2012, to give the Federation until 31 December 2014. The difference resulting from the annual accounts to the down payments will offset the next aid payment. "A one-off payment on account in by way of analogous application of § 7 as amended before the 1st stability law in 2012, will as of 1 March 2014 BGBl. I is no. carried 22/2012, with the flat rate of 4.3%, which against targets 2014 evenly with the following State aid payments until end of the year."

Article 7

Amendment of the Excise Act 1995


The fuel tax Act 1995, BGBl. No. 630/1994, as last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1 § 4 para 1 No. 6 is eliminated.

2. paragraph 5 paragraph 3:

"(3) for mineral oils, fuels or heating fuels, which are tax-free pursuant to § 4 para 1 Z 1 to 9, the mineral oil tax paid, so she is Nos. 5, 7 and 9, except in the cases of § 4 para 1, at the request of the tax debtor to reimburse."

3. § 5 paragraph 4 first sentence reads:

"The mineral oil tax paid for mineral oils, fuels or heating fuels, which are exempt from tax pursuant to § 4 para 1 Nos. 5, 7 and 9, she is at the request of the user to refund or to be paid for."

4. § 7 together with the header is omitted.

5. § 7a and header is omitted.

6 paragraph 64n:

"§ 64n. (1) article 5 par. 3 and § 5 para 4 first set, both in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, with January 1, 2013 into force. § 4 para 1 No. 6, § 7 including the heading and Section 7a including the heading, in the version of 1 Stability Act 2012, Federal Law Gazette I no. 111/2010, become expiry of 31 December 2012 override.

(2) article 4, paragraph 1 Z 6, § 5, para. 3, article 5, paragraph 4, first sentence, and article 7, in the version of 1 Stability Act 2012, Federal Law Gazette I are no. 111/2010, continue to apply to goods for which the tax debt is incurred before January 1, 2013. If the remuneration eligible for 2011 has requested a remuneration in accordance with Section 7a para 3 No. 1, § 7a in the version of 1 Stability Act is done 2012, BGBl. I no. 111/2010 continues to apply if remuneration eligible for 2012 for a remuneration in accordance with Section 7a para 3 subpara 1 and actual consumption before January 1, 2013."

Article 8

Amendment of the 1955 valuation Act

The assessment Act 1955, BGBl. No. 148/1955, as last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1 in § 20c the date designation "1 January 2014" takes the place of date called "1 January 2015".

2. in article 80, paragraph 6 the following tick is inserted before the phrase "to transmit" Z 1:



"- about direct payments granted in the calendar year referred to in article 2 lit. of Regulation (EC) 73/2009 with 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) No. 247/2006, (EC) No. 378/2007 and repealing Regulation (EC) No 1782/2003, OJ No. L 30 of January 31, 2009 p. 16, as last amended by the Regulation (EU) No. 785/2011, OJ No. L 203 of the 06.08.2011 p. 10 "article 9

Change the federal tax code

The federal tax code, Federal Law Gazette No. 194/1961, amended by Federal Law Gazette I no. 112/2011, is amended as follows:

1. According to § 118, 118a the following paragraph with heading shall be inserted:

"Research confirmation

section 118a. section 118 shall apply analogously to all moderate receipts over the existence of the conditions of research and experimental development in the sense of § 108 c para 2 Z 1988 a relevant opinion at the research promotion agency mbH 1 EStG in in-house operational research, if, after the submission of the contract and presented subsequently to the Finanzamt is. The administration fee (§ 118 paragraph 10) amounts to EUR 1 000. In the case of § 118 paragraph 11, the administration fee is 200 euro."

2 in § 323 32 the following paragraph is added after paragraph 31:

"(32) § 118a in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, with 1 January 2013 into force."

Article 10

Amendment of the Federal law on a levy of agricultural and forestry enterprises

The Federal Act on a levy of agricultural and forestry enterprises, Federal Law Gazette No. 166/1960, as last amended by Federal Law Gazette No. 486/1984, is amended as follows:

1 the bracket expression (AbglufBG) attaches to the law's title.

2. in article 3 "345 vH" is the word after the amount replaces "and" with a comma and it will be after the phrase "from January 1, 1985..." 400% "the word sequence" from 1 January 2013, and... " vH 600"added.

Article 11

Amend the stability levy Act

The stability levy Act, Federal Law Gazette I no. 111/2010, is amended as follows:

1. According to article 7, the following paragraph 7a with heading is inserted:

"Special contribution to the levy

Section 7a. (1) in addition, a special contribution to the levy is charged to the tax liability of the levy for the calendar years 2012 to 2017. The special contribution to the levy is



(a) 50% of the amount to be paid on July 31, 2012, or on October 31, 2012, within the meaning of section 7 paragraph 2;

(b) 25% of the amounts payable in the calendar years 2013 to 2017 in the sense of article 7, paragraph 2.

On the special contribution to the levy are the §§ 6, apply by analogy to 7 and 8.

(2) the special contribution to the levy is an exclusive federal tax.

(3) in the case of the Federal Ministry of finance a Management Fund is set up for the period 2012-2017 "Funds for measures referred to in the FinStaG". It is managed by the Federal Minister of finance. The revenue from the special contribution to the levy flows into the 'Fund for measures referred to in the FinStaG' and is earmarked for measures I intended no. 136/2008, in the Federal Act on measures to safeguard the stability of the financial market, Federal Law Gazette, to use this Fund."

2. Article 10 is amended as follows:

a) paragraph 1 is as follows:

"(1) the levy and the special contribution to the levy are business expenses (§ 4 para 4 of the income tax Act 1988, BGBl. No. 400)."

(b) in paragraph 3 the phrase "and in terms of the functioning of the Fund pursuant to § 7a 3 no later than September 30, 2013" is inserted after the date "2012".

Article 12

Amendment of the building societies Act

The building society Act, Federal Law Gazette No. 532/1993, as last amended by Federal Law Gazette I no. 48/2006, is amended as follows:

1. Article 1 is amended as follows:

(a) in article 1, paragraph 1 the following sentence is added:

"Building societies to carry out all other activities which are directly related with the activity of the Bank according to the scope of its licence or represent ancillary activities in relation to this, are entitled."

(b) in paragraph 3 the phrase, including punctuation marks is eliminated No. 6 "insofar as it 1 to 3 are related to measures for Z." and it is attached following Z 7:



"7 commercial construction projects if they carried in connection with the construction of flats or in areas, which serve the residential, and if they are intended to contribute to the coverage of these areas."

2. § 2 para 1 No. 4 is:



"4. the securities emission business pursuant to section 1 para 1 Z 9 BWG, limited to the issue of mortgage bonds and Bank debentures and other securities emission business established pursuant to section 1 para 1 Z 10 Banking Act;"

3. in article 8, para. 3, no. 1 is inserted after the word "bridging loans" the phrase "and other money loan".

Article 13

Amendment of the Pension Fund Act

The Pension Fund Act, Federal Law Gazette No. 281/1990, as last amended by Federal Law Gazette I no. 77/2011, is amended as follows:

The following section is inserted after Article 48a 48B together with heading:

"Preferential taxation

§ 48 b. (1) the aggregate policy reserves reported to December 31, 2011, for a to this date beneficiaries of employer contributions



1. from pension company commitments without unlimited obligation to make additional contributions of the employer (§ 5 No. 3) and 2 with one after December 31, 2001 is subject to applicable rate of at least 3.5% a flat-rate income tax of 25%. The flat-rate income tax is considered to be collected for the beneficiaries. Prior to application of the flat-rate income tax, reduce the aggregate policy reserves to gross pensions paid in the calendar year 2012. The tax rate reduced to 20%, if the Monatsbruttopensionen of the beneficiaries from this pension company commitment in the calendar year have not exceeded 2011 on average 300 euros. The first are to third movement on the December 31, 2011 for a 1953 born before January 1st beneficiaries apply accordingly designated provision.

(2) the Pension Fund has to pay the tax on November 30, 2012 to the operating financial authorities. By the removal of the flat-rate income tax is the aggregate policy reserves reported to December 31, 2011 employer contributions after deduction of the flat-rate income tax in a premium reserve from workers contributions (§ 25 para 1 No. 2 lit. a EStG 1988) converted. This conversion of employer contributions to employee contributions is to carry on 1 January 2013.

(3) section 1 and 2 are to apply when the beneficiaries or beneficiaries, which meets the requirements of paragraph 1, has made a written request for collection of the flat-rate income tax referred to in paragraph 1 in the pension fund until October 31, 2012. The pension funds have the affected beneficiaries and beneficiaries of this possibility to inform in writing.


(4) the income obtained by the preferential taxation in the year 2012 will be income tax (without capital gains tax according to § 93 EStG 1988 in connection with section 27, paragraph 2 Z 2 para 3 and 4 EStG 1988) deducted before the partitions on local and regional authorities. This deduction is a deduction within the meaning of § 8 para 2 of the fiscal equalization Act 2008, Federal Law Gazette I no. 103/2007, and shortens the Nettoaufkommen. "Revenue from taxation of preferential flow in the"Fund for measures referred to in the FinStaG"(Section 7a para 3 of the stability levy Act, Federal Law Gazette I no. 111/2010) and are earmarked for measures I intended no. 136/2008, in the Federal Act on measures to safeguard the stability of the financial market, Federal Law Gazette, to use this Fund."

Fischer

Faymann