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. 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 the value derived according to § 2 of the value of the shares or shares as of 1 April 2012 as Acquisition costs. 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. As an acquisition cost, the deduction has to set the common value of the securities as of 1 April 2012, taking into account a flat-rate percentage correction factor. The correction factor will be prescribed at a later time.

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

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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;

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they enter into the formation of the sliding average price in accordance with § 27 paragraph 4 Z 3 EStG 1988.

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