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. Ordinance of the Federal Minister of Finance on the percentages for the distribution of the earnings shares in the years 2011 to 2014

Due to § 24 (5) of the 2008 Finance Equalization Act (FAG 2008), BGBl. I n ° 103/2007, as last amended by the Federal Law BGBl. I No 56/2011, shall be assigned:

§ 1. The keys to be used here are to be used in the distribution of the income shares of the countries and municipalities in the EU federal charges for the years 2011 to 2014. In the case of advances due in 2011, they shall be applied from the point of view of the presentation of this Regulation.

On § 9 paragraph 1 FAG 2008

§ 2. The income of the levies with a single key is divided between the Federal Government, the Länder (Vienna as a country) and the municipalities (Vienna as a municipality) in the following hundred-year ratio:

Federation

Countries

Municipalities

Levies with a single key:

67,417

20,700

11,883

Zu § 9 Abs. 7 Z 5 FAG 2008

§ 3. (1) The parts of the proceeds of the charges levied on the countries and municipalities, with the exception of the compensation for the abolition of the self-sponsorship and excluding the shares in the countries concerned, in the Inheritance and gift tax is divided between the Länder and the local authorities according to the following keys:

Countries

Municipalities

by the number of people

77,017%

17.235%

according to the graduated population key

-

58.515%

by fix keys

22.983%

24.250%

In the case of the income shares of the Länder, EUR 1 780 500 000 will be deducted from the funds to be distributed according to the number of people and added to the funds to be distributed according to the fixed key.

(2) From the funds to be distributed according to fixed keys, an amount of 0.949% in the case of the Länder and in the municipalities as a beverage tax compensation shall be an amount equal to 1.888% of the income tax after deduction of the turnover tax in accordance with § 8 (2) Z 1 FAG 2008 shall be distributed as shares in the turnover tax in the following circumstances:

Countries

Municipalities

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%

Steiermark

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 relationship:

Countries

Municipalities

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%

Steiermark

13.744%

9.338%

Tyrol

8.813%

8.939%

Vorarlberg

4.923%

5.981%

Vienna

21.686%

30.892%

(3) The share of the State of Vorarlberg in the income of the sales tax will be increased by a total of 39.97 million euros at the expense of all other countries in eight equal half-yearly instalments. This part of the transaction reduces the shares of the other countries in the income tax revenue in the following ratio:

Burgenland

5.43%

Carinthia

10.80%

Lower Austria

23.07%

Upper Austria

14.90%

Salzburg

9.72%

Steiermark

16.39%

Tyrol

11.98%

Vienna

7.71%

The first half-year rate will be referred for the first time to the transfer of the advances following the start of the construction of the Feldkirch-South bypass to the profit shares. The remaining seven half-yearly rates are to be paid in each case at intervals of six months. Due to a later construction-even after 2014-the claim of the State of Vorarlberg will not be affected by the amount of 39,97 million euros in the Vorweganteil.

On § 9 (10) and 11 FAG 2008

§ 4. The graded population key is formed as follows:

The determined population of the municipalities will be

for municipalities with a population of not more than 10 000 1 41/67,

in the case of municipalities with 10 001 to 20 000 inhabitants, 1 2/3,

in the case of municipalities with 20 001 to 50 000 inhabitants and

in the case of cities with their own statutes with a maximum population of 50 2

and in municipalities with more than 50 000 inhabitants and the City of Vienna, 2 1/3

multiply. These amounts shall be for municipalities whose population is in the range from 9 000 to 10 000, from 18 000 to 20 000 or from 45 000 to 50 000, but in the case of cities with their own staff regulations only for those whose number of inhabitants is in the range from 45 000 to 50 000, a further amount is added. In the case of municipalities up to 10 000 inhabitants, the population is 110/201 and in the other municipalities 3 1/3 is multiplied by the number at which the population exceeds the lower limit. The country-specific census of the municipal figures thus determined results in the graduated population figures of the Länder.

Zu § 11 Abs. 6 FAG 2008

§ 5. The municipalities receive the following amounts per inhabitantsin euros, with statutary towns of up to 20 000 inhabitants being equivalent to the municipalities of 20 001 to 45 000 inhabitants:

Population

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

Steiermark

25.45

30.54

35.63

Tyrol

30.16

-

42.22

Vorarlberg

25.29

30.35

-

The shares of the other municipalities are each per inhabitated per inhabitated in Euro:

Ebreichsdorf

7.12

Gänserndorf

21.10

Gerasdorf near Vienna

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 will be valorized for the first time for the earnings shares of 2012 in accordance with § 11 paragraph 7 FAG 2008.

Fekter