The departure of Aircraft (n) with a maximum permissible take-off weight of up to 2 000 kilograms. "

the number of passengers flown by a domestic airport,

the flight number, if a flight number has been assigned for the departure carried out;

the destination airfield within the meaning of section 2 (5) of the passengers flown by a domestic airport,

the date and the date of departure,

the name of the domestic airport from which the departure has been made.

ICAO code and control number of the aircraft holder,

in the absence of the ICAO Code, the name of the aircraft holder,

the name of the domestic airport from which the departure has occurred;

month and year for which the notification is sent,

Number of passengers carried out without members of the flight crew (§ 2 para. 6) and without passengers who have not yet completed the second year of life and do not have their own seat (§ 3 Z 1), in each case with numerical allocation to the individual tariff groups within the meaning of section 5 (1), taking into consideration the provisions of § 5 (3),

the amount of duty,

Number of

Passengers who have not yet completed the second year of life and do not have their own seat,

persons who, as flight crew members of another flight, are flown to or from their place of use,

non-tax-free persons pursuant to § 3 (3) and (4),

Transfer passengers.

the designation of the aircraft owners who carried out departures,

the flight numbers, if flight numbers have been assigned for departures carried out,

the airfields on which the departures have been scheduled to end,

the number of passengers who have flown off,

the date and time of the departures.

ICAO code of the aircraft holder,

in the absence of the ICAO code, the name, address, postal code and country of the aircraft holder,

month and year for which the notification is sent,

Number of passengers carried out without members of the flight crew (§ 2 para. 6) and without passengers who have not yet completed the second year of life and do not have their own seat (§ 3 Z 1),

Number of

Passengers who have not yet completed the second year of life and do not have their own seat,

persons who, as flight crew members of another flight, are flown to or from their place of use,

Transfer passengers.

ICAO code of the aircraft holder,

in the absence of the ICAO code, the name, address, postal code and country of the aircraft holder,

month and year for which the notification is sent,

flight number or registration number of the aircraft,

the date and time of the scheduled departure,

Route destination by means of IATA code or ICAO code of the airfield,

Number of passengers carried out without members of the flight crew (§ 2 para. 6) and without passengers who have not yet completed the second year of life and do not have their own seat (§ 3 Z 1),

Number of

Passengers who have not yet completed the second year of life and do not have their own seat,

persons who, as flight crew members of another flight, are flown to or from their place of use,

Transfer passengers,

Number of passengers per destination (next destination according to route destination) by means of IATA code or by means of ICAO codes of the airfield.

60% of the taxable income arising from the running wage of unrestricted taxable workers who are temporarily posted abroad, to the extent that this amount is monthly the monthly rate of the activity The maximum contribution basis in accordance with § 108 ASVG does not exceed. If the employee is not sent abroad continuously during the wage payment period, the maximum amount shall be deducted from the daily maximum contribution basis in accordance with § 108 ASVG. There are the following conditions for tax freedom:

The posting is carried out by

an establishment or establishment of an employer established in a Member State of the European Union, a State of the European Economic Area or of Switzerland; or

a permanent establishment situated in a Member State of the European Union, in a Member State of the European Economic Area or in Switzerland, of an employer established in a third country.

The deployment will take place at a location more than 400 kilometres of air line from the nearest point of the Austrian territory.

The posting does not take place in a permanent establishment within the meaning of § 29 para. 2 lit. a and b of the Federal Tax Code of the employer or of the employee within the meaning of Section 3 (3) of the Labour Force Act on Employment and Labour.

The activity of the dissent worker in another country, irrespective of its temporary exercise, is not permanently applied in its nature. This is particularly the case in the case of activities concluded with the provision of a service to a contracting authority. Activities which have the object of being provided on a regular basis without a time limit, in isolation from the circumstances of the specific case, are also permanently applied if, in the specific case, they are exercised on a fixed-term basis, or have been completed with the provision of a service.

The posting shall be carried out uninterrupted for a period of at least one month.

The work to be carried out abroad is to be carried out mainly under aggravating circumstances. Such circumstances shall in particular be the case when the work is carried out

, to a considerable extent inevitably cause the worker or his clothing to be soiled (Section 68 (5), first indent), or

in comparison with normal working conditions, constitute an extraordinary difficulty (Section 68 (5), second indent), or

as a result of the harmful effects of substances or radiation which are hazardous to health, heat, cold or wet, gases, vapours, acids, alkalis, dust or shocks, or as a result of a fall or other danger, a risk of life, health or physical safety of the worker (§ 68 (5), third indent), or

take place in a country where the conditions of residence are exceptional in relation to the domestic territory, or

in a region where there is evidence that there is an increased risk of security (in particular the threat of war or terrorism) at the start of the activity or during an entire calendar month of activity.

the cost of more than one family home run in the calendar month, or

Allowances and surcharges in accordance with § 68 tax-free treatment.

Teaching tasks related to academic or artistic teaching and corresponding to the University Act 2002, as well as related scientific publications, are to be carried out in the course of research and adult education. and documentation by the bodies referred to in paragraph 3.

The fulfilment of the purposes of the institutions referred to in paragraph 4.

The fulfilment of the following purposes by means of the bodies referred to in paragraph 5:

Charitable purposes within the meaning of Article 37 of the Federal Tax Code, which are essentially pursued in a Member State of the European Union or in a State of the European Economic Area.

The fight against poverty and hardship in developing countries by promoting economic and social development, leading to a process of sustainable economic growth and economic growth, linked to structural and social development Change is to lead.

Assistance in national and international emergencies (in particular flood, landslides, murals and avalanche damage).

Measures for the protection of the environment with a view to maintaining and maintaining the natural resources of living beings, to remedy the damage caused by man and to damage the environment or to the conservation of endangered species (environment, nature conservation and species protection).

The animal welfare law, BGBl. I n ° 118/2004, corresponding care of animals in the framework of an officially approved animal shelter (§ 4 Z 9 of the Animal Protection Act) in a Member State of the European Union or in a Member State of the European Economic Area. The shelter must be a separate economic entity of a body within the meaning of paragraph 5. The management of the shelter must comply with the requirements of the Animal Home Ordination, BGBl. II No 490/2004.

Duties of the Fire Police, the local hazard police and civil protection, which are to be complied with by virtue of country or federal law by virtue of the bodies referred to in paragraph 6.

universities, art colleges and the Academy of Fine Arts, their faculties, institutes and special institutions;

funds set up by federal or state law, which are entrusted with the tasks of research funding;

the Austrian Academy of Sciences;

Legal independent bodies of local authorities, which essentially carry out research or teaching tasks of the above-mentioned kind for Austrian science or business and related scientific publications, or Documentation shall be referred to;

legal persons in which either one or more local authorities or one or more bodies within the meaning of Z 1 to 3 are involved, at least a majority, and which essentially involve research or teaching tasks of the said type; for Austrian science or business and related scientific publications or documentaries;

Legal persons who exclusively deal with research or teaching tasks of the above-mentioned kind for the Austrian science or business and related scientific publications or documentations and are non-profit in the sense of § § 34 et seq. of the Federal Tax Code.

the Austrian National Library, the Diplomatic Academy, the Austrian Archaeological Institute and the Institut für Österreichische Geschichtsforschung;

Museums

bodies of public law;

by other entities, if these museums have public access comparable to museums of public law bodies, and show objects of collection that are found in historical, artistic or other cultural events From the point of view of overall death, it is of great importance. A request by the tax authorities to demonstrate the existence of the conditions must be provided by a certificate issued by the Federal Minister of Education, Science and Culture;

the Federal Monuments Office;

Umbrella organisations of corporate bodies, associations of persons and property, which meet the requirements of § § 34 et seq. of the Federal Tax Code and whose exclusive purpose is to promote the sports of the disabled.

Entities within the meaning of Section 1 (2) (2) (1) and (2) of the Corporate Tax Act 1988,

Bodies of public law,

comparable foreign bodies of a Member State of the European Union or of a State of the European Economic Area, and

Entities within the meaning of Section 1 (2) (2) (1) of the Corporate Tax Act 1988, the exclusive purpose of which-apart from the use of funds within the meaning of section 8 (3) (3)-was not used. c-the collection of donations.

voluntary fire brigade, without prejudice to their legal status,

National fire-fighting associations.

Grants to the bodies referred to in paragraphs 3, Z 4 to 6 and in paragraph 5 shall be deductible only if the list to be held at the Vienna Tax Office shows 1/23 that at the time of the grant the conditions for recognition as the beneficiary is a beneficiary.

With regard to the bodies referred to in paragraphs 3, Z 4 to 6 and (5), membership fees in the amount of contributions to be paid by ordinary members shall not be deductible.

With regard to the bodies referred to in paragraph 6, allowances shall not be deductible if they are carried out by a corporation within the meaning of Section 1 (2) of the Corporate Tax Act 1988, which is economic with a municipality within the meaning of Art. 116 B-VG is connected.

Grants to which a consideration is contrasted shall be deductible as free benefits if the mean value of the grant considerably exceeds the value of the consideration. The part of the grant corresponding to the common value of the consideration is not deductible.

For entities within the meaning of Section 3 (6) and (5) (1) (1) to (3):

The body is solely for the purposes of § § 34 et seq. of the German Federal Tax Code.

The body or its predecessor organisation (organisation field with its own accounting system) has been for at least three years uninterrupted for the most immediate beneficiary purposes pursuant to Section 2 (2) (1) and (3).

Apart from completely subordinate secondary activities, the corporation maintains exclusively such economic activities, which fall under § 45 (1), § 45 (2) or § 47 of the Federal Tax Code or for which the benefits pursuant to § § § 45 of the German Federal Tax Code (Bundesabtaxordnung). 45a of the Federal Tax Code shall remain.

The administrative costs of the corporation in connection with the use of the donations are not more than 10% of the donation receipts.

For entities within the meaning of Section 3 (4) and (5):

The lack of profit-making is anchored in the legal basis, except in the case of a subordinate operating activity.

The actual management is in line with the requirements of the legal basis and the corporate body unfolds an operational activity only to a minor extent.

The legal basis ensures that no asset benefits are granted to members or members or persons close to them, and that the collected funds are used exclusively for the purposes of the beneficiary. This shall also apply in the case of the dissolution of the body or the removal of the beneficiary's duties.

The body or its predecessor organisation (organisation field with its own accounting system) has been for at least three years uninterrupted for the fulfilment of the beneficiary's purposes.

The administrative costs of the corporation in connection with the use of the donations are not more than 10% of the donation receipts.

For entities within the meaning of paragraph 5 Z 4 in addition to the conditions specified in Z 2:

Apart from the use of funds within the meaning of lit. c, the collection for the purposes of the beneficiary according to paragraph 2 (2) is enshrined as an exclusive purpose in the legal basis (association statute, articles of association, social contract).

The legal basis ensures that any change to the legal basis, in particular the tasks of the body, as well as the termination of its beneficiary activity, will be immediately announced to the Vienna Finance Office 1/23.

The use of funds shall be carried out either by passing on to entities within the meaning of paragraph 5 (1) to (3) or in the performance of actions exclusively for the purposes of the beneficiary pursuant to paragraph 2 (2) (3), in which case other entities shall be used in accordance with § 40 (1). of the Federal Tax Code. In the latter case, the exclusive use of the funds for the purposes of the beneficiaries referred to in paragraph 2 (3) shall be ensured by means of the donations collected by the donations.

The body publishes the organizations and purposes to which the collected donations are provided.

The basis for the assessment is the profit, with the exception of capital gains (§ 24) and income within the meaning of § 27 (2) (1) and (2), to which the special sentence of § 27a (1) is applied. "

Direct commitments in pension form within the meaning of the Act on the Law of the State.

Written and legally binding pension pledges in retirement form, which do not contain any withdrawal, suspension and restriction clauses beyond § 8 and § 9 of the Operating Law Act. "

Mandatory contributions to churches and religious companies that are legally recognised in Austria, but at most 400 euros per year. Churches and religious societies recognised by law in Austria are equal to bodies established in a Member State of the European Union or of the European Economic Area, which is a church legally recognised in Austria. or religious society. "

Voluntary donations (donations) to institutions within the meaning of § 4a (3) (1) to (3) and (4). However, these benefits shall be deductible as special expenditure only in so far as they, together with contributions from the operating assets within the meaning of Section 4a and with grants within the meaning of paragraph 1 Z 8, constitute a total of 10% of the resulting loss compensation The total amount of the income of the immediately preceding calendar year shall not exceed. "

A prerequisite for deductibility is:

The receiving entity is registered in the list of beneficiaries (§ 4a paragraph 8) at the time of the donation or is a body according to § 4a (6).

The donor shall, at the request of the levy authority, provide evidence of the donation by a receipt. In any event, this document shall contain the name of the receiving body, the name and address of the person receiving the grant and the amount of the grant. "

These benefits are deductible as special expenses only in so far as they, together with contributions from the operating assets within the meaning of section 4a and grants within the meaning of paragraph 1 Z 7, constitute a total of 10% of the total amount resulting from loss relief. the income of the immediately preceding calendar year. "

Recurring revenue which is received by the taxable person for a short period before the beginning or a short period after the end of the calendar year to which the taxable person belongs, shall be deemed to have been obtained in that calendar year.

In the calendar year for which the claim exists or for which they are made, shall be deemed to have been added:

Repayments, which will be agreed in a modest way,

Payments made from public funds within the meaning of Section 3 (4), and

Repayments in insolvency proceedings.

References pursuant to Section 79 (2) shall be deemed to have been received in the previous year. The payroll tax shall be withheld at the time of actual payment. For the past calendar year, a payroll is to be sent to the tax office pursuant to § 84. "

(a) cash and non-cash benefits, the granting or acceptance of which is punishable by a court sentence.

Penalties and fines imposed by courts, administrative authorities or the institutions of the European Union.

Fines imposed by the law on the responsibility of the association.

Discharge increases under the Financial Criminal Law.

Benefits on the occasion of a resignation from the prosecution under the Code of Criminal Procedure or the Association Responsibility Act (Diversion). "

Income from non-securitised derivatives within the meaning of Section 27 (4). "

Half of the holiday fee or the settlement according to § § 8 to 10 BUAG is to be treated as other reference and to be taxed pursuant to Section 1 first sentence.

By way of derogation from paragraph 2, other references shall be taxed in accordance with paragraph 1 to the extent that, before deduction of the contributions referred to in paragraph 12, they shall be taxed within a calendar year of one twelfth of the already closed, year-on-year conversion of the contributions to the calendar year. are not in excess of current pay. Excessive amounts are to be attributed to the current relationship of the payroll period in which they are disbursed. "

In the case of income from the transfer of capital (§ 27 para. 2), if the paying authority (§ 95 para. 2 Z 1 lit. (b) located in the country. In the case of income from the transfer of capital pursuant to Article 27 (2) (1), Section 27 (5) Z 7 and interest from deposits of money from credit institutions and other claims against credit institutions, domestic income from capital assets shall also be available. if the debtor has the capital gains domiem, management or head office domestically, or if the debtor is a national branch of a foreign credit institution. Deposits of funds in credit institutions shall also apply to funds held by credit institutions or to the management, for the loss of which they bear the economic risk. "

in the case of shares in corporate bodies and shares in capital investment funds as defined in the Investment Fund Act and in real estate funds in the sense of the Real Estate Investment Fund Act, the acquisition before the 1. January 2011 does not apply, it is assumed that this is the 1. Jänner 2011 have been acquired in accordance with the law;

in the case of all other economic goods and derivatives, the acquisition before 1 April 2012 shall not be assumed to have been acquired on 1 April 2012.

the assets and derivatives referred to in Article 27 (3) and (4) shall not be held in an operational capacity;

securities issued abroad, which securiate a right of exposure, as well as shares in a foreign real estate fund in their forgiveness in case of doubt, both in legal and in actual respect of an unspecified group of persons have been offered;

in the case of the withdrawal within the meaning of § 27 (6) (1) (1) (1) (b) the date of withdrawal shall correspond to the date of notification within the meaning of § 94 Z 7;

in the case of the entry into the tax law of the Republic of Austria (§ 27 paragraph 6 Z 1 lit. (b) the common value at the time of entry into the right of taxation corresponds to the acquisition cost of the securities held. "

In the case of capital gains pursuant to § 27 (6) (1) (b) (b), unless the taxable person reports the withdrawal to the offtake. In the case of such a declaration, the deduction shall be deducted if the taxable person has received a notice of duty within the meaning of § 27 (6) (1) (1) (1) (1). b presents. In the case of deposits of funds in the case of credit institutions and other claims against credit institutions, in the case of the withdrawal of the debtors of the capital gains (§ 93 para. 2 Z 1 second sentence) shall be deemed to be the custodian body within the meaning of Section 95 (2) (2) (2) lit. a.

In the case of capital gains within the meaning of Section 98 (1) (5) (d), if the property is a property of a real estate fund, its shares in Germany or abroad are offered to an unspecified group of persons, both in law and in fact. "

The debtor of the capital gains, if this place of residence, management or head office is domestically or is the domestic branch of a foreign credit institution and it is an income from the transfer of capital pursuant to § 27 (2) (1) (1), § 27 (2) (1) (2) (1) (a)). 5 Z 7 or interest from deposits of funds in the case of credit institutions and other exposures to credit institutions. "

under the conditions laid down in § 19;

in the case of removal from the depot within the meaning of section 27 (6) Z 1 lit. a at the time of withdrawal;

in the case of the withdrawal within the meaning of § 27 (6) (1) (1) (1) (b) at the time of disposal, removal or other excretion from the depot, but not more than the extent of the proceeds or the common value at the time of removal or otherwise; in the case of deposits of funds from credit institutions; and other claims against credit institutions, however, in accordance with § 19. "

§ 4a Z 3 and Z 4 as well as § 18 paragraph 1 Z 8, in each case in the version of the Federal Law BGBl. I n ° 26/2009, shall apply for the first time to applications made in the calendar year 2009.

§ 6 Z 2 lit. a and c in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, will enter into force on 1 April 2012. § 6 Z 5 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, will enter into force on 1 April 2012 and shall be available from that date on:

After 31 December 2010, the shares of entities and shares acquired in accordance with the Investment Fund Act and real estate funds in the sense of the Real Estate Investment Fund Act and the investment fund are acquired in accordance with the terms of the Investment Fund Act and

after 30 September 2011 other economic assets and derivatives acquired in accordance with section 27 (3) and (4) shall be acquired in accordance with the provisions of Article 27 (3) and

Section 20 (2), section 98 (1), section 99 (1) and § 100 in the version of the 2011 Budget Accompanying Act, BGBl. I n ° 111/2010, enter into force on 1 April 2012. § 29 Z 2, § 30 and § 37 in the version before the Budgetbegleitgesetz 2011, BGBl. I No 111/2010,

in the case of shares in corporate entities and shares in capital investment funds as defined in the Investment Fund Act and in real estate funds as defined in the Real Estate Investment Fund Act, the latter last time to be implemented before 1 April 2012 , the period of speculation shall be extended until 31 December 2010 and before 1 April 2011 in respect of the shares of entities and shares in the Capital Investment Fund and the Real Estate Fund, which are acquired until 31 March 2012.

in the case of other economic goods and derivatives acquired before 1 April 2012 within the meaning of Article 27 (3) and (4), in the case of economic goods acquired after 30 September 2011 and before 1 April 2012, and Derivatives within the meaning of § 27 (3) and (4) any sale or other settlement (e.g., smooth or differential compensation) as a speculative transaction within the meaning of Section 30 (1) in the version prior to the 2011 Budgetbegleitgesetz, BGBl. I No 111/2010. The special tax rate pursuant to Section 27a (1) and (2) shall be applied to the divestiment or other settlement after 31 March 2012.

§ § 27, 27a, 93, 94, 95, 96 and 97 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010 shall enter into force on 1 April 2012 in accordance with the following rules, unless otherwise indicated in Z 193:

Section 27 (3) and (4) in the version of the Budget accompanying Act 2011, BGBl. I N ° 111/2010 to be applied for the first time as from 1 April 2012

Shareholdings which meet the requirements of § 31 on 31 March 2012; January 2011 acquired participations in which the taxable person is involved with less than one percent as of March 31, 2012 shall only apply if the participations within the period referred to in Article 31 (1) or within one of the shares shall be acquired by the taxable person. Reconstitution tax law extended period of time;

Shares in entities which have been acquired after 31 December 2010;

shares in capital investment funds as defined in the Investment Fund Act and in real estate funds as defined in the Real Estate Investment Fund Act, which have been acquired after 31 December 2010;

all other economic goods and derivatives within the meaning of section 27 (3) and (4), which have been acquired after 31 March 2012; this also includes investments in the sense of the Z 85.

§ 31 shall last for disposal to be applied before 1 April 2012. After 31 March 2012, participations within the meaning of § 31 in the version prior to the 2011 Budgetbegleitgesetz, BGBl. I n ° 111/2010, which is before the 1. Jänner 2011 has been acquired, there is no obligation to take off pursuant to § 93.

In accordance with § 93 (3) (3) (1) to (3) of the version before the Budgetbegleitgesetz 2011, BGBl, the receivables securities acquired before 1 April 2012 are acquired in the version of the receivables. I n ° 111/2010 (e.g. null kupone bonds and index certificates) are § 21, § 22, § 23, § 27, § 37 para. 8, § 93 and § 95 to § 97 in the version before the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010.

Realised appreciation of capital assets and derivatives according to § 27 (3) and (4), the which have been acquired under a repayment plan concluded before 1 November 2010, remain tax-free at the request of the taxable person within the framework of the assessment (§ 97 para. 2). This applies only to:

if the repayment plan is demonstrably related to a loan, which is the acquisition of a home, the creation of a housing or a residential area in the sense of section 18 (1) Z 3 in the version before the 2011 budget support law, BGBl. I n ° 111/2010

in so far as the loan valuta does not exceed the amount of EUR 200 000.

§ 93 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, does not apply to altemissions. Altemissions are:

securities issued in Schilling before 31 December 1983, which have been subject to an exposure law;

securities issued in a currency other than Schilling prior to 31 December 1988;

Request value documents as defined in § 93 (3) in the version prior to the 2011 Budgetbegleitgesetz, BGBl. I n ° 111/2010, by international financial institutions, before 1. The report was issued in October 1992.

On the sale after 31 March 2012 of held in an operating assets

Shares in corporate entities and shares in investment funds in the sense of the Investment Fund Act and in real estate funds in the sense of the Real Estate Investment Fund Act, which is before the 1. Jänner 2011 have been acquired in accordance with

other economic goods and derivatives within the meaning of Article 27 (3) and (4), which have been acquired before 1 April 2012;

(a) § 6 Z 2 lit. c Last sentence, § 27 Abs. 5 Z 5 and 6 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1 April 2012.

§ 6 Z 2 lit. c, last sentence, § 27a (2) Z 2, Z 3 and Z 6 as well as (4) Z 3, § 93 (2) Z 1, para. 4 and 5, § 94 Z 3 lit. a, Z 5, Z 7 and Z 8, § 95 para. 1, para. 2 Z 1, para. 3 Z 2 and Z 3, para. 4 Z 2 and para. 5, § 97 (1) and (2), and § 108g para. 5, respectively in the version of the Federal Law BGBl. I No 76/2011, will enter into force on 1 April 2012.

§ 3 (1) Z 10 and (3), § 41 (4), § 63 (7), § 67 (1) and (5), § 69 (4) (2) and Section 77 (4), respectively as amended by the Federal Law BGBl. I No 76/2011, should be applied where:

the income tax is assessed, for the first time in the case of the apportionment for the calendar year 2012,

the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2011.

§ 3 (1) (10) and (3) in the version before the Federal Act BGBl. I n ° 76/2011 should continue to be applied where the beneficiary activity is carried out at a place of use which is no more than 400 kilometres from the nearest point of the Austrian territory.

§ § 4a and 18 (1) (7) and (8), respectively, as amended by the Federal Law BGBl. I n ° 76/2011, shall apply for the first time to applications which take place after 31 December 2011. In 2011, the list shall be included in the list referred to in § 4a (7) (1) (1):

For entities which have the benefit of the beneficiaries within the meaning of Section 4a (2) (2) (3) (3) (3 d (environmental protection, nature conservation and species protection) and lit. e (animal shelters) follow:

The bodies must have been in existence for three years and have to fulfil the conditions, or have emerged from a previous organisation (organisation field with own accounting system) which has fulfilled these conditions.

The auditor's confirmations of the existence of the conditions for the closing dates of 2008, 2009 and 2010, as set out in Section 4a (8), must, together with a current version of the legal basis (association statute, statutes, social contract) until 31 December 2011.

A recognition as a beneficiary is to be published in the list by the tax office 1/23 to the maximum of 31 March 2012. This registration is already available for applications from 1. Jänner 2012 effect.

Research institutions that prior to September 1, 2011 the application for recognition as a beneficiary body according to the legal situation before the entry into force of the Federal Law, BGBl. I n ° 76/2011, for the first time, and research institutions which have already been recognised as favourable, the existence of the conditions referred to in § 4a (8) (1) or (2) must be submitted to the Finanzamt Wien 1/23 by 31 December 2011 by presenting a Confirmation of the auditor's confirmation. § 4a (8) (1) (1) (1 lit) b and § 4a paragraph 8 Z 2 lit. d not relevant.

For research institutions which, after 31 August 2011, apply for recognition as a beneficiary body under § 4a for the first time, Section 4a (8) is in the version of the Federal Law BGBl. I No 76/2011.

Section 14 (6) in the version of the Federal Law BGBl. I No 76/2011 shall be applied for the first time to pension commitments granted after 31 December 2010.

§ 18 paragraph 1 Z 5 in the version of the Federal Law BGBl. I n ° 76/2011 shall be applied for the first time in the case of the apportionment for the calendar year 2012.

Section 19 (1) in the version of the Federal Law BGBl. I n ° 76/2011 shall be applied for the first time in the case of the apportionment for the calendar year 2011.

Section 39 (3) in the version of the Federal Law BGBl. I n ° 76/2011 shall be applied for the first time in the case of the 2011 assessment.

Section 45 (1) second sentence in the version of the Federal Law BGBl. I n ° 76/2011 shall apply for the first time to advance payments fixed for the calendar year 2011 or which have already been fixed. "

Share of profits within the meaning of Z 1 to 4 from a participation in a foreign body comparable to a domestic body covered by Article 7 (3) and with the state of which there is comprehensive mutual assistance in the event of a failure to it does not fall under Z 7. "

(a) cash and non-cash benefits, the granting or acceptance of which is punishable by a court sentence.

Penalties and fines imposed by courts, administrative authorities or the institutions of the European Union.

Fines imposed by the law on the responsibility of the association.

Discharge increases under the Financial Criminal Law.

Benefits on the occasion of a resignation from the prosecution under the Code of Criminal Procedure or the Association Responsibility Act (Diversion). "

Income from realised value increases of shares in corporate bodies. Paragraph 2 Z 3 shall apply mutatily.

Income from non-publicly-issued securities and shares in real estate funds within the meaning of Section 27a (2) (2) (2) of the Income Tax Act 1988. Paragraph 2 Z 3 shall apply mutatily. "

§ 2 (2) (4), § 6b (4), § 7 (3), § 12 (2) and § 21 (2) (2) (3) and (5) as well as § 21 (3) with 1 April 2012 in force; § 21 para. 2 Z 5 shall not apply with 31 March 2012. "

Section 21 (3) in the version of the Federal Law, BGBl. I n ° 76/2011 shall enter into force on 1 April 2012 under the conditions laid down in the following provisions:

Section 21 (3) Z 3 enters into force on 1 April 2012 and is to be applied for the first time to shares acquired after 31 August 2011 on a part of the body's own acquired rights.

Section 21 (3) Z 4 shall enter into force on 1 April 2012. Income from realised increases in value are only taxable if they are not publicly issued

Securities acquired after 31 March 2012, or

After 31 December 2010, shareholders ' acquired shares in real estate funds

§ 10 (1) Z 6 and § 22 (3) in the version of the Federal Law BGBl. I n ° 76/2011 shall be applied for the first time in the case of the apportionment for the calendar year 2011.

Section 13 (4) in the version of the Federal Law BGBl. I n ° 76/2011 will enter into force on 1 April 2012. "

the performer does not have a place of residence (seat) or his or her habitual residence or a place of business involved in the provision of services, and

the nominee is an entreponer within the meaning of Section 3a (5) (1) and (2) or is a legal person under public law who is a non-contractor within the meaning of Section 3a (5) (3) (3). "

the transmission of greenhouse gas emission allowances within the meaning of Article 3 of Directive 2003 /87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96 /61/EC, OJ L 327, 30.12.2003, p. No. 32., and in the case of the transfer of other units which may be used to comply with the requirements of this Directive,

the supply of mobile radio equipment (subheadings 8517 12 00 and 8517 18 00 of the Combined Nomenclature) and integrated circuits (subheadings 8542 31 90, 8473 30 20, 8473 30 80 and 8471 50 00 of the Combined Nomenclature), if that is the case in the Invoiced fee shall be at least EUR 5 000.

Live animals of subheadings 0101 10 90, 0101 90 11, 0101 90 30, 0101 90 90 and positions 0102 to 0105 of the Combined Nomenclature. '

The Act of the European Elections, the European Electoral Evidence Act, the Electoral Evidence Act 1973, the People's Votes Act in 1972, the People's Order Act 1989, the National Council Electoral Regulations 1992, the Federal Presidential Electoral Act 1971 and the The law of the People's Convention in 1973 is exempt from the stamp fees; this also applies to those writings which are caused by similar national legal regulations.

The waiving of fees in the People's Law Act 1982 shall also apply to those writings which are caused by similar national legal provisions. "

Section 14 of the German Collective Bargaining Agreement 8 (5b) in the version of the Federal Law BGBl. I n ° 76/2011 will enter into force on 1 September 2011 and shall apply for the first time to situations in respect of which the fee debt shall be incurred after 31 August 2011. Section 14 of the German Collective Bargaining Agreement 8 (5b) in the version prior to the Federal Act BGBl. I n ° 76/2011 is the last case to be applied to situations in respect of which the fee to be paid before 1 September 2011 is incurred. Section 35 (6) last sentence in the version of the Federal Law BGBl. I n ° 76/2011 is 1. Jänner 2011 in force.

Section 35 (3) in the version of the Federal Law BGBl. I n ° 76/2011 shall apply to all facts realised after 31 December 2007. '

§ 3 para. 1 second sentence and § 6 para. 1 Z 4 and 5, respectively in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, shall apply to amounts which, after 31 December 2010, are to be applied for the transfer of the cover requirement in accordance with Section 48 of the Pensionskassengesetz or § 18i of the Insurance Supervision Act or for the transfer of performance commitments shall be paid to foreign entities within the meaning of Section 5 (4) of the Pensionskassengesetz (Pensionskassengesetz) if the transfer of the benefits was carried out after 31 December 2010. When transferring a performance commitment before the 1. Jänner 2011 are § 3 para. 1 second sentence and § 6 paragraph 1 Z 4, in the version before the Budgetbegleitgesetz 2011, BGBl. I No 111/2010, to be applied further. "

the references referred to in Article 3 (1) (11) and (Z) (13) to (21) of the Income Tax Act 1988 and 60% of the current pay referred to in Article 3 (1) Z 10 of the 1988 Income Tax Act; "

the employer's contributions to the family tax compensation fund (§ § 41 et seq. of the Family Law Compensation Act 1967) for employed employees (§ § 41 et seq. of the Family Law Compensatory Act 1967), residential subcontracting contributions of the employer or contracting authority (§ 3 para. 2 of the Federal Law on the Withdrawal of a Housing Agreement), Contributions to the statutory accident insurance (§ 51 (1) Z 2, § 52 and § 53a of the General Social Insurance Act), without prejudice to the state of compulsory insurance in the German Federal Republic of Germany statutory accident insurance as well as the statutory accident insurance for employees during this period In accordance with Section 122 (7) and (8) of the Economic Chamber Act 1998, employees shall be subject to the following provisions:

The beneficiary may be eligible for the re-establishment in the calendar month and in the following 35 calendar months for employed workers (service workers).

The beneficiary shall be eligible for the calendar month in which, for the first time, a worker (service worker) is employed and the following eleven calendar months. If the initial employment is carried out prior to the re-establishment, the beneficiary period shall begin with the calendar month of the new establishment.

From the twelfth calendar month following the calendar month of the re-establishment, the beneficiaries shall only be eligible for the first three employees (service). "

the references referred to in Article 3 (1) (11) and (Z) (13) to (21) of the Income Tax Act 1988 and 60% of the current pay referred to in Article 3 (1) Z 10 of the 1988 Income Tax Act; "

the delay surcharge, the occupational interest rate and the interest rate, "

if the conditions for a change were to be met if the application of Section 295 is appropriate. "

the name of the vocation, from the date of which the amount of duty depends directly or indirectly;

the name of the person responsible for reducing the amount of duty paid;

the data relevant to the amount of the tax base of interest.

in the cases of § 293c, with the end of the year in which the tax authority becomes aware of the fulfilment of the conditions of the facts of § 293c. "

Notice of arrest (§ 188) or of a

Modest, according to which such a determination has to be maintained,

the implementation of the customs clearance at a place other than that designated for that purpose. "

According to the certified statement of the

in the case of a written procedure, not personally or through a representative entitled under the law of the issuing State, of his right to challenge the decision and the time limits applicable to that appeal, in accordance with the the legislation of the issuing State has been informed, or

did not appear in person at the hearing which led to the decision, unless the certificate indicates that the offence is in accordance with the procedural rules of the issuing State

in the timely manner, by personal summons or by any other means of the time and place of the hearing which led to the decision, has actually become aware and has been informed that the decision may be taken in his absence; or

having regard to the scheduled trial, has entrusted a self-elected or a given defender with his representation in the trial and was actually represented at the trial; or

After notification of the decision taken in absentia and after notification of the right to seek the re-conduct of the trial or to take an appeal, and on that route a further examination of the facts, including to take into account new evidence, in his presence and a repeal of the original decision, has expressly stated that he should not apply for a re-organisation of the trial or not to take legal action, or we do not apply for the negotiation of the negotiation within the existing deadlines, or has not taken any legal action; or

has not appeared in person, unless it appears from the certificate that, after having been expressly informed about the procedure and the possibility of appearing in person at the time of the hearing, he has expressly stated that he or she has been informed of the procedure and the possibility of making such a decision. Right to oral hearing and not to contest the decision. "