94. Regulation of the Minister of Finance on derivation of the acquisition costs for securities from the mean value (WP-cost VO)
Pursuant to § 124b No. 185 lit. a EStG 1988 is prescribed:
§ 1. Are b Z 185 lit according to § 124. a EStG 1988 the Abzugsverpflichteten the actual acquisition cost is not known, this has for purposes of withholding tax trigger to apply the common value of shares or share certificates to April 1, 2012, as a cost. The actual cost are considered not known even if they can be determined from the Abzugsverpflichteten only with disproportionately high expenditure. This is particularly the case if the tax cost can not automatically processed without adaptations.
§ 2. Derived cost are recognised under this regulation - a withholding tax deduction auditioning on their base compensation effect in accordance with article 97, paragraph 1 unfolds EStG 1988; the proof of the actual cost may be in the way of investment;
-enter these in the formation of the moving average price in accordance with section 27a (4) Z 3 EStG 1988;
-are the affected assets and derivatives in accordance with § 93 par. 6 EStG 1988 the loss compensation to be included in.