Amendment To The Income Tax Act 1988

Original Language Title: Änderung des Einkommensteuergesetzes 1988

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997838/nderung-des-einkommensteuergesetzes-1988.html

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123. Federal Act 1988 amends the income tax act

The National Council has decided:

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. 112/2011, is amended as follows:

1. paragraph 124b Z 208: "208. § 18 para 3 subpara 2 and § 34 ABS. 4, each as amended by Federal Law Gazette I are no. 123/2011, for the first time the assessment for calendar year 2012 to apply."

2. § 124b is for the Z 208 following Z 209 added: "209 § 33 paragraph 6 No. 1 as amended by Federal Law Gazette I is no. 123/2011 apply if - the income tax (income tax) will be assessed, for the first time at the disposition for the calendar year 2012 - the income tax (income tax) are levied by deduction, for wage payment periods that end after December 31, 2011 for the first time."

Fischer

Faymann