Wp-Cost Vo

Original Language Title: WP-Anschaffungskosten-VO

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94. Ordinance of the Federal Minister of Finance on the derivation of the cost of the acquisition of securities of the common value (WP-acquisition costs-VO)

According to § 124b Z 185 lit. a EStG 1988 is ordered:

§ 1. Are according to § 124b Z 185 lit. a EStG 1988 to the deductible the actual acquisition cost is not known, for the purposes of the capital gains tax deduction it has to set the common value of the shares or shares as of April 1, 2012 as the acquisition cost. The actual acquisition costs shall be deemed not to be known even if they can only be determined by the deduction at a disproportionately high level of expenditure. This is particularly the case if the tax acquisition costs cannot be processed fully automatically without adaptations.

§ 2. Acquisition costs derived under this Regulation shall be applied


a capital gains tax deducted on the basis of which the tax is deducted pursuant to Section 97 (1) of the EStG 1988; the proof of actual acquisition costs can be carried out by means of the assessment;


they enter into the formation of the sliding average price in accordance with Article 27a (4) (4) (3) of the EStG 1988;


the economic goods and derivatives concerned shall be included in the loss compensation in accordance with Section 93 (6) of the EStG 1988.