Derivation Of The Acquisition Costs For Securities From The Mean Value (Wp-Cost Vo)

Original Language Title: Ableitung der Anschaffungskosten bei Wertpapieren vom gemeinen Wert (WP-Anschaffungskosten-VO)

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323. 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 derived value than cost pursuant to section 2 of the common value of the shares or share certificates to April 1, 2012. 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. The Abzugsverpflichtete has to be the mean value of the security to April 1, 2012, a flat-rate percentage correction factor as cost. The correction factor is used at a later date.

§ 3. Be applied to derived cost under this regulation

-develops a withholding tax deduction auditioning on their base compensation effect in accordance with article 97, paragraph 1 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 27 (4) Z 3 EStG 1988.