Percentages For The Distribution Of Income Shares In The Years 2011-2014

Original Language Title: Prozentsätze für die Verteilung der Ertragsanteile in den Jahren 2011 bis 2014

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248. Regulation of the Minister of Finance on the percentages for the distribution of income shares in the years 2011-2014

On the basis of § 24 para 5 of the fiscal equalization Act 2008 (FAG 2008), Federal Law Gazette I no. 103/2007, as last amended by Federal Law Gazette I no. 56/2011, is prescribed:

§ 1. The here controlled keys are to apply in the distribution of the income shares of the countries and communities on the community federal taxes for the years 2011-2014. They are as of the publication of this Regulation shall apply in the due in 2011 in the year advances on the income shares.

§ 9 para 1 FAG 2008

§ 2. The income of taxes with uniform keys are shared between the Federal, the State (Vienna as a country) and the municipalities (municipality of Vienna) in the following percentage ratio:

 





 





Federal





Countries





Communities







Duties with uniform keys:





67,417





20,700





11,883





To § 9 section 7 Z non-system FAG like 2008 5

§ 3 (1) the part of attributable to the State and municipal income to the tax with uniform keys with the exception of compensation for the abolition of self ownership and with the exception of the attributable to the countries shares of the inheritance tax and gift tax are divided on the countries and country on the communities based on the following keys:

 





 





Countries





Communities







According to the number of people





77,017%





17,235%







According to the graded population key





-





58,515%







Fix keys





22,983%





24,250%





Income shares of countries, 1 780 500 000 euro from the according to the number of people for circulating funds be removed and added the fix key to distributing funds.

(2) of the funds to be distributed according to fix an amount of 0,949% and the communities as beverage tax compensation are a 1,888% of the volume of the sales tax amount in the countries after deduction of the distributed non-system FAG like referred to 2008 amount as shares in the VAT in following conditions 1 in § 8 par. 2 Z:

 





 





Countries





Communities







Burgenland





2,572%





2,505%







Carinthia





6.897%





8,496%







Lower Austria





14,451%





15,185%







Upper Austria





13,692%





14,587%







Salzburg





6,429%





9,426%







Styria





12,884%





13,086%







Tyrol





7,982%





14,512%







Vorarlberg





3,717%





4,811%







Vienna





31,376%





17,392%





 

and the remaining shares in the following proportions:

 





 





Countries





Communities







Burgenland





3,250%





1,260%







Carinthia





6,881%





5,291%







Lower Austria





17,898%





13,549%







Upper Austria





15,829%





16,499%







Salzburg





6,976%





8,251%







Styria





13,744%





9,338%







Tyrol





8,813%





8,939%







Vorarlberg





4,923%





5,981%







Vienna





21,686%





30,892%





(3) the proportion of the land Vorarlberg on the return of the VAT is increased in eight equal semi-annual instalments to EUR 39.97 million at the expense of all other countries. This preferential share reduced the share of other countries on the return of the VAT in the following proportions:



Burgenland





5.43 has gone astray %







Carinthia





10.80%







Lower Austria





23.07%







Upper Austria





14.90%







Salzburg





9.72%







Styria





16,39%







Tyrol





11.98%







Vienna





7.71%





The first half-year installment will be transferred for the first time in the following on the start of construction of the bypass of Feldkirch-South transfer of advances on the income shares. The remaining seven half-year rates are respectively transferred at intervals of six months. The claim of the land Vorarlberg on the preferential share of 39.97 million euros is not affected by a later - even after 2014 remote - start of construction.

§ 9 paragraph 10 and 11 FAG 2008

§ 4. The tiered population key is made up as follows:



The people number of municipalities multiplied in communities with not more than 10 000 inhabitants with 1 41/67, in municipalities with a population of 10 001 to 20 000 with 1 2/3, communities with 20 001 to 50 000 inhabitants and in cities with its own statute with not more than 50 000 inhabitants with 2 and communities with over 50 000 inhabitants and the city of Vienna with 2 1/3. A further amount to municipalities, whose population is, in the area between 9 000 and 10 000, 18 000 to 20 000, or between 45 000 and 50 000 cities with its own Statute but only for those whose population is, in the area between 45 000 and 50 000 will count towards these amounts. This is population 110/201, with the other municipalities in 3 1/3 to municipalities up to 10 000 multiplied with the number of the number of inhabitants exceeds the lower limit of the range. The country collected of the respondent municipality numbers results in the graded population of the countries.

§ 11 paragraph 6 FAG 2008

§ 5. The communities received the following amounts in euro, where here statutory cities are assimilated to municipalities by population 20 001 up to 45 000 to 20 000 inhabitants per inhabitant:

 





Number of inhabitants





10,001 18,000





20,001-45.000





over 50,000







Burgenland





-





35,10





-







Carinthia





22,94





27,53





32,12







Lower Austria





27.64





33,16





38,69







Upper Austria





27,21





32,65





38.10







Salzburg





26,64





-





37,29







Styria





25.45





30,54





35,63







Tyrol





30,16





-





42.22







Vorarlberg





25,29





30,35





-





 



The shares of the other communities be per year per inhabitant in euro: Ebreichsdorf





7.12







Gänserndorf





21,10







Gerasdorf bei Wien





19,76







Altmünster





6.17







Laakirchen





4.19







Hallein





30,70







Seekirchen am Wallersee





10,14







Zell am see





9.24







Köflach





24,35







Voitsberg





13,87







IMST





3.65





 

These amounts are developed for the first time FAG 2008 for the income shares of the year 2012 in accordance with § 11 section 7.

Fekter