Tax Amendment Act, 2011 - Abgäg 2011

Original Language Title: Abgabenänderungsgesetz 2011 - AbgÄG 2011

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76. Federal law that modifies the flight tax law, the income tax Act 1988, the Act of 1988, the value added tax Act 1994, the fees Act 1957, the insurance Control Act 1953, the municipal tax Act 1993, the new start-up Promotion Act, the equalisation Act 1967, the federal tax code, the gambling law, the customs law implementation law and the EU financial Enforcement Act (tax amendment Act, 2011 – AbgÄG 2011)

The National Council has decided:

Article 1

Change of the flight tax law

The flight levy Act, Federal Law Gazette I no. 111/2010, is amended as follows:

1. in article 3 7 is added following Z: "7 the departure of aircraft with a maximum take-off weight up to including 2 000 kilograms."

2. in article 8 paragraph replaces the sequence of words and punctuation marks 1 and 4, and article 9, paragraph 1 the phrase "after March 31, 2011" ", caused by the a tax liability,".

3. paragraph 10:

"Section 10 (1) of the aircraft operator is required to maintain electronic records in German or English, from which day exactly derived: 1. that number of passengers departing from a domestic airport, 2, if a flight number has been assigned for the departure of carried out is the flight number, 3. the destination aerodrome within the meaning of § 2 5 of passengers departing from a domestic airport, 4. the date and time of departure" , 5. the designation of the domestic airport of departure has been made.

(2) the duty of recording includes also data relating to persons, whose Abflug Z 1 to 5 is exempt in accordance with article 3. These are separately. By way of derogation from paragraph 1 recording duty is eliminated, if there is no tax liability by a departure (§ 2 para 4).

(3) the aircraft owner is obliged, no later than on the 15th day of the calendar month in which the tax liability arose second following month stating his tax number (§ 9 para 4) summarized after domestic airports to submit the tax office the following data for a calendar month: 1 ICAO code and VAT number of the aircraft operator, 2. in the absence of the ICAO code the designation of aircraft operators, 3. designation of the domestic airport , from the departure occurred, 4. month and year for which the message is delivered, have 5 number of departing passengers without members of the flight crew (§ 2 para. 6) and without passengers who have not yet completed the second year of life of an individual seat (§ 3 Z 1), each under pole assignment to each fare group in the sense of § 5 para 1, taking into account article 5 par. 3 , 6 amount of duty, 7th count of a) passengers who have not yet completed the second year of life and have an individual seat, b) who served as a flight crew member of another flight at its place of use or of location, c) tax-free flown persons according to § 3 Nos. 3 and 4, d) transfer passengers.

The transmission of data shall be made electronically.

"(4) the aircraft owner is obliged, no later than on the 15th day of the calendar month in which the tax debt incurred is, calendar month following the holder of the domestic airfield, from which, he has performed raked departures in the period for a calendar month summarized in para 3 to submit Z 1 to 7 data."

4. paragraph 11:

"§ 11 (1) the holder of the domestic airport of take-off, it is obliged, electronic records to make up day results: 1 the name of the aircraft owner, carried out by departures, 2 which are flight numbers, if granted for conducted departures flight numbers, 3. the airfields, on which flights on schedule finished, 4. the number of departing passengers, 5. the date and time of the departures."

(2) the duty of recording includes also data relating to persons, whose Abflug Z 1 to 5 is exempt in accordance with article 3. These are separately. By way of derogation from paragraph 1 recording duty is eliminated, if no tax liability arises for a departure (§ 2 para 4).

(3) the airport owner is obliged to check the data (§ 10 par. 4) communicated to it by the aircraft operator and to match with the own data.

(4) the airport owner matched data at the latest on the 15th day is required, of the calendar month in which the departure occurs is second following month to submit the financial authority for the collection of air emissions. The transmission of the records has to be carried out electronically.

(5) the transfer referred to in paragraph 4 - summed up to abstain after following aircraft operator - data: 1 ICAO-code of the aircraft operator, 2. in the absence of the ICAO codes have the name, address, and zip code and country of the aircraft operator, 3. month and year for which the message is transmitted, 4 number of departing passengers without members of the flight crew (§ 2 para. 6) and without passengers who have not yet completed the second year of life of an individual seat (§ 3 No. 1) , 5th count of a) passengers who have not yet completed the second year of life and have an individual seat, b) who served as a flight crew member of another flight at its place of use or of location, c) transfer passengers.

(6) by way of derogation from paragraph 5, the airport owner with respect to that aircraft operators, which have carried out departures, through which a tax liability arises or is created, and have provided him no data within the meaning of § 10 section 4, has to transmit the following records: 1. ICAO-code of the aircraft operator, 2. in the absence of the ICAO code of the name, address, and zip code and country of the aircraft operator, 3. month and year , for which the message is transmitted, 4. flight number or registration number of the aircraft, 5. date and time of the scheduled departure, 6 have the number of departing passengers without members of the flight crew (§ 2 para. 6) and without passengers who have not yet completed the second year of life of an individual seat tracks target by IATA code or ICAO code of the airport, 7 (§ 3 No. 1), 8th count of a) passengers , which have not yet completed the second year of life and have an individual seat, b) who served as a flight crew member of another flight at its place of use or of location, c) transit passengers, 9 number of passengers per destination (next target to track target) using IATA code or ICAO code of the airport.

(7) the airport owner submits the matched data correctly, completely and in a timely manner, then the liability of the flight placeholder in accordance with § 6 of the levy, which accounted for the period for which the data have been transmitted."

5. in article 12, the last sentence reads:

"The regulation can be seen above, that the debtor and the airport owner of a specific public service or private delivery location to operate have grown."

6. in article 15 the following sentence is added:

"The Federal Minister of Finance has together with the Federal Ministry of transport, to evaluate the impact of the introduction of the flight tax law on the air transport sector and the development of the revenue from the flight levy innovation and technology until September 30, 2012."

7. in article 16 the following paragraph 3 is added:

"I no. 76/2011, contact (3) § 3 Z 7, article 8, paragraph 1 and paragraph 4, article 9, paragraph 1, article 10, § 11 and § 12, each as amended by Federal Law Gazette January 1, 2011 in force."

Article 2

Amendment to the income tax Act 1988

The income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the Federal Act Federal Law Gazette I no. 111/2010, is amended as follows:

1. Article 3 is amended as follows:

is a) par. 1 Z 10: "10 60% of the taxable income from running labour costs by temporarily abroad entsendeten unlimited taxable workers, as far as this month do not exceed monthly maximum contribution basis applicable to the year of activity ASVG according to § 108. The employee is not continuously shall, in the wage payment period abroad is the maximum amount from the daily maximum contribution basis according to § derive 108 ASVG. Following requirements for tax exemption: a) the posting is done by - establishment of an employer resident in a third State located in a company or a permanent establishment of an employer based in a Member State of the European Union, a State of the European economic area or Switzerland, or - a in a Member State of the European Union, in a State of the European economic area or Switzerland.

(b) the posting is done on a job site, more than 400 kilometers as the crow flies from the nearest point of the Austrian State territory away.

(c) the posting takes place not in a permanent establishment within the meaning of § 29 par. 2 lit. a and b of the federal tax code, of the employer or the employer within the meaning of § 3 paragraph 3 workforce transfer law.

d)

The activities of the outgoing worker abroad is designed not for service - regardless of their temporary exercise - nature. This is the case, which are completed with the provision of a service to a customer in particular in activities. Activities which have services to the subject-matter which, detached from the circumstances of the specific case - regularly provided without time limit, are indefinitely, even if they temporarily exercised in the particular case or are completed with the provision of a service.

(e) the posting is done continuously for a period of at least one month.

(f) the work to be paid from abroad are mainly under aggravating circumstances. Such circumstances in particular exist if the work - significantly necessarily cause contamination of the worker or his clothing (§ 68 para 5 first tick), or - in contrast to the common working conditions represent an extraordinary obstacle (§ 68 para 5 second tick), or – as a consequence of the adverse impacts of harmful substances or radiation, heat, cold, or moisture, gases, vapors, acids , Lye, dust or vibration, or as a result of a fall or other risk inevitably bring danger to life, health or physical safety of an employee with (§ 68 para 5 third tick), take place in a country in which the stay conditions in comparison to the domestic represent an extraordinary obstacle, or - in a region be for the proven to the beginning of the activity, or during a full month of activities an increased security risk exists (in particular war or terror threat).

Tax freedom does not exist if the employer during the foreign posting - bears the costs for more than a family home in the calendar month or - treated tax-free allowances and charges referred to in section 68.

With the tax exemption taking into account the advertising costs associated with this foreign occupation, in accordance with article 16, paragraph 1 is Z 9 their consideration within the framework of the investment; as well as the expenses for family journeys and for double budgeting compensated, unless there the workers requested in this case the exemption is not to."

(b) in paragraph 3, the expression together with punctuation marks "10," is omitted.

2. paragraph 4a:

'Section 4a. (1) bountiful donations (donations) from its assets to beneficiaries purposes (para. 2) to beneficiary institutions (para. 3-6) apply subject to the following provisions in so far as a business expense, as they do not exceed 10% of the profits of the immediately preceding financial year. Be applied to assets, is the common value as apply operating output; the net book value is not in addition to apply as a business expense and the partial value as operating revenue. Hidden reserves, which were transferred to section 12 on the asset applied to, are to be taxed. As far as deductible contributions exceed the stated maximum, these can be removed no. 7 or Z 8 as Special Edition in accordance with section 18, paragraph 1.

(2) beneficiaries purposes are: 1 2002 corresponding to serving research tasks or adult education teaching tasks, pertaining to the scientific or artistic teaching and the University Act, as well as scientific publications related and documentation by the bodies referred to in paragraph 3.

2. the purposes of coming to the institutions referred to in paragraph 4.

3. fulfilling the following purposes by the bodies referred to in paragraph 5: a) charitable purposes within the meaning of section 37 of the federal tax code, which essentially are pursued in a Member State of the European Union or a State of the European economic area.

(b) the combating of poverty and deprivation in developing countries through the promotion of economic and social development, which should lead to a process of sustainable development and economic growth, coupled with structural and social change.

(c) assistance in national and international disasters (in particular flood - and landslide -, Vermurungs - avalanche damage).

(d) measures to protect of the environment with the aim of conservation and care of the natural foundations of life of living beings, tackling the adverse effects caused by the people and damage of the environment, or the preservation of threatened species (environment, nature and species protection).

(e) that the animal protection act, Federal Law Gazette I no. 118/2004 appropriate care of animals in the context of officially approved animal home (§ 4 Z 9 animal welfare Act) in a Member State of the European Union or in a country of the European economic area. The animal shelter must represent an independent economic institution of a corporation within the meaning of paragraph 5. The leadership of the animal's home shall meet the requirements of the animal shelter regulation, Federal Law Gazette II No. 490/2004, match.

4. tasks of fire police, the local police of the danger and of civil protection, to meet country - or bundesgesetzlicher provisions by the bodies referred to in paragraph 6 are.

(3) beneficiary institutions for the fulfillment of 1 purposes are Z in para 2: 1 universities, art schools, the Academy of fine arts, faculties, institutes and special facilities;

2. by federal or state law established funds which are entrusted with tasks of research funding;

3. the Austrian Academy of Sciences;

4. legally dependent institutions of local authorities, which deals mainly with research or teaching the referred type for the Austrian Science or economics and related associated scientific publications or documentation are;

5. legal persons where either one or several authorities or one or several bodies within the meaning of no. 1 to 3 are at least mostly involved, and which are primarily concerned with research or teaching the referred type for the Austrian Science or economics and thus associated scientific publications or documentation;

6 legal persons, which deals exclusively with research or teaching the referred type for the Austrian Science or economics and thus associated scientific publications or documentation and ff are charitable within the meaning of article 34 of the federal tax code.

(4) beneficiary institutions for compliance with the 2 purposes are Z in para 2: a) the Austrian national library, the Diplomatic Academy, the Austrian Archaeological Institute and the Institute for Austrian historical research;

b) museums - by bodies of governed by public law;

-from other entities, if these museums the museums by bodies of governed by public law comparable public access have a and collection items to showcase, who are in historical, artistic or other cultural aspects of overall Austrian importance. On request of the tax authorities is the existence of conditions by one of the Federal Ministry of education, issued certificate to prove science and culture;

(c) the Federal Office;

(d) associations of authorities, associations of persons and estates, which meet the requirements of §§ 34 ff of the federal tax code and the exclusive purpose of which is the promotion of disabled sports.

(5) beneficiary institutions for the fulfillment of the 3 purposes are Z in para 2: 1 authorities within the meaning of § 1 para 2 Nos. 1 and 2 of the Corporation Tax Act 1988, 2. public bodies, 3. similar foreign bodies of a Member State of the European Union or a State of the European economic area, as well as 4. authorities within the meaning of § 1 para 2 No. 1 of the Corporation Tax Act 1988 whose sole purpose - apart from the use of funds within the meaning of paragraph 8 No. 3 lit. c the collection of donations is.

(6) beneficiaries facilities for compliance with Z 4 purposes are the 2: 1 volunteer fire departments, without prejudice to their legal status, 2. National Fire Brigade associations.

These institutions have to keep records with respect to the donations and keep photocopies of receipts of cash inputs of donations (paragraph 132 BAO).

(7) for the donations, the following applies: 1 contributions to that in para 3 Z 4 to 6 and facilities referred to in paragraph 5 are only deductible if 1/23 leading list showing at the tax office in Vienna, that there are the conditions for recognition as a beneficiary at the time of the donation.

2. with regard to the ABS membership contributions of the articles of Association to be paid by ordinary members are not deductible 3 facilities referred to in Nos. 4 to 6 and paragraph 5.

3. with regard to the devices referred to in paragraph 6, contributions are not deductible, when Act 1988 made by a corporation within the meaning of § 1 para 2, which is economically connected with a community within the meaning of article 116 B-VG.

4.

Donations, facing a return are deductible as bountiful donations, if the mean value of the donation significantly exceeds the value of the consideration. The part of the grant corresponds to the mean value of the consideration is not deductible.

(8) for the inclusion in that in para 7 Z are 1 called list following conditions: 1 for authorities within the meaning of paragraph 3 Nos. 6 and paragraph 5 Z 1-3: a) the Corporation is for purposes only in accordance with the sections 34 ff of the federal tax code.

(b) the Corporation or its predecessor organization (Organization box with its own accounting group) purposes Nos. 1 and 3 for at least three years continuously essentially direct beneficiaries in accordance with paragraph 2.

(c) the Corporation maintains only such economic activities covered by article 45, paragraph 1, section 45, paragraph 2 or article 47 of the federal tax code, or for which the benefits in accordance with Article 45a of the federal tax code remain apart from completely child activities.

(d) the management costs of the Corporation in connection with the use of the donations amount to no more than 10% of the donations.

2. for local authorities within the meaning of paragraph 3 Nos. 4 and 5: a) the lack of profit motive is - except with respect to a child operations - in the legal basis.

(b) the actual management meets the requirements of the legal basis and the body develops an operational activity only in minor extent.

(c) the legal basis ensures that no financial benefits are turned to members or shareholders, or these closely related persons and that collected donations are used exclusively for the beneficiary purpose. This also applies to the case of the dissolution of the Corporation or the cessation of the beneficiaries tasks.

(d) the Corporation or its predecessor organization (Organization box with its own accounting group) serves the beneficiary purposes for at least three years continuously.

(e) the management costs of the Corporation in connection with the use of the donations amount to no more than 10% of the donations.

3. for local authorities within the meaning of paragraph 5 No. 4 in addition to the requirements referred to in no. 2: a) is the collection for beneficiary purposes pursuant to par. 2 Z 3 apart from the use of funds within the meaning of the lit. c, as sole purpose in the legal basis (Statute of Association, articles of Association, memorandum) anchored.

(b) the legal basis ensures that any change of the legal basis, in particular the tasks of the Corporation, as well as the termination of beneficiaries activity 1/23 immediately announced the Tax Office Vienna.

(c) the use of the funds is Z 1-3 or purposes only to beneficiaries in carrying out of actions referred to in paragraph 2 either by passing on bodies within the meaning of paragraph 5 Z 3, where these other entities may be used in accordance with section 40 para 1 of the federal tax code. In the latter case, the exclusive use of funds to beneficiaries purposes referred to in paragraph 2 is to ensure 3 collecting donations Corporation Z.

(d) the Corporation publishes those organizations and purposes set out the collected donations.

The existence of conditions of Z 1 to 3 is by an auditor annually under one of the requirements of §§ 268 ff of the company law book to confirm appropriate test of accounting or financial statements.
This confirmation is to submit the Tax Office Vienna 1/23 annually within nine months after the balance sheet date. In the event of a change of the legal basis, the modified legal basis (Statute of Association, articles of Association, memorandum) shall be provided. The Tax Office Vienna 1/23 has the fulfillment of legal requirements by decision to confirm, to collect the body, and to publish all bodies which meet these requirements, the homepage of the Federal Ministry of finance in a list.
Is the inclusion in the list is requested for the first time, three marketing years preceded the current legal basis, the confirmations of the auditor for that and, if available, the number of captured the Corporation in the central register or the register of companies is to provide the tax office."

3. § 6 No. 2 lit. the last sentence is c:

"A remaining negative overhang may be compensated only to the half."

4. § 10 para 1 subpara 1 is: "1 basis is profit, excluding capital gains (§ 24) and income within the meaning of § 27 para 2 Nos. 1 and 2, the special set of article 27a, paragraph 1 will apply to."

5. Article 14 is amended as follows:

(a) in paragraph 6, the first sentence reads:

"Taxpayers who determine their profits in accordance with article 4, paragraph 1 or article 5 can make pension provisions for:-direct benefits in the form of pension within the meaning of the operating pension Act."

Beyond the revocation, suspension and limitation clauses contain - written and legally binding pension benefits in the form of pension are not on section 8 and section 9 of the operating pension Act."

(b) in paragraph 7 Z 1 is the phrase "for life insurance within the meaning of article 20, paragraph 2 Z 1 in conjunction with § 78 of the insurance supervision Act" by the phrase "for life insurance within the meaning of article 20, paragraph 2 Z 1 or for the investment-oriented life insurance within the meaning of article 20, paragraph 2 Z 4a each in conjunction with § 78 of the insurance supervision law" replaced.

6 article 18 is amended as follows:

is a) par. 1 Z 5: "5. mandatory contributions to churches and religious societies, which are legally recognized in Austria, but not more than 400 euro per year. Bodies established in a Member State of the European Union or the European economic area are equal in Austria legally recognised churches and religious societies, which correspond to a legally recognised in Austria for church or religious society."

is b) par. 1 Z 7: 7 bountiful donations (donate) to institutions in the sense of § 4a, paragraph 3 Nos. 1 to 3 and par. 4. These contributions are deductible as special editions, but only in so far as they do not exceed Z 8 total 10% of the total of income of the immediately preceding calendar year arising after losses together with donations from business assets within the meaning of Section 4a and with donations in the sense of paragraph 1."

(c) in paragraph 1, the first sentence reads Z 8:

"Bountiful cash donations (donations) to beneficiary communities in the sense of Article 4a par. 3 No. 4-6, para. 5, and paragraph 6 in accordance with the following provisions:"

(d) in paragraph 1, sub-para. 8 is that lit. a: "the deduction a) requires:-the receiving entity is registered at the time of the donation in the list of favoured donation recipients (§ 4a para 8) or a facility in accordance with § 4a para 6."

-The dispenser detects the donation at the request of the tax authority a document. This document has the name of the receiving entity anyway, to contain the name and address of the applicable and the amount of the grant."

(e) in paragraph 1, no. 8 lit. the first sentence is replaced by the following records b:

"Donations, facing a return are deductible as bountiful donations, if the mean value of the donation significantly exceeds the value of the consideration. The part of the grant corresponds to the mean value of the consideration is not deductible."

f) in para. 1 sub-para. 8 is lit. c: "c) these contributions are deductible as special editions, only in so far as they do not exceed Z 7 a total 10% resulting after losses of income of the immediately preceding calendar year along with donations from business assets in the sense of § 4a and donations in the sense of paragraph 1."

7 paragraph 19 paragraph 1:

(1) revenues "are included in that calendar year, in which they are accrued to the taxpayer. Derogation applies: 1. regularly recurring revenue stream, which a short time are accrued to the taxpayer steps prior to or shortly after the end of the calendar year to which they relate economically, is considered to be included in this calendar year.

2. during the calendar year, for the entitlement exists, or for which they are made, deemed to have accrued: - payments, about the administrative decision is denied, - payments that can be made from public funds in the sense of § 3 para 4 and - payments in bankruptcy proceedings.

3. references according to § 79 paragraph 2 apply flowed than in the previous year. The income tax is withheld at the time of actual payment. For the calendar year is to transmit. a pay stub in accordance with section 84 to the Inland Revenue"

8 § 20 para 1 sub-para. 5 is: "5 a) monetary and non-monetary gifts, the granting or acceptance of punishment is threatened.

b) penalties and fines imposed by courts, administrative authorities or the institutions of the European Union.

(c) Association fine after the Federation responsibility law).

(d) levies to the financial Penal Code).

(e) payments in the event of a rescission of the persecution of the code of criminal procedure or the Federation responsibility Act (diversion)."


9. in article 27, paragraph 5, the Nos. 5 and 6 are eliminated.

10 section 27 is amended as follows:

(a) in paragraph 2, no. 2 is replaced by the phrase "in legal or actual terms" the phrase "both in legal terms and in fact".

(b) in paragraph 2, no. 3 is replaced by the phrase 'Income from the participation of' the phrase "Dividends from the stake".

(c) in paragraph 2 is in no. 6, the point replaced with a semi-colon and following Z 7 added: "7 income from not securitised derivatives in the sense of § 27 ABS. 4."

(d) in paragraph 4, first sentence, Z 3 replaced the phrase "weighted average price" with the phrase 'moving average price in euro' and the following sentence is inserted after the first sentence:

"Acquisition costs set pursuant to § 93 par. 4 not included in the moving average price."

11. in article 39, paragraph 3 the phrase "Income tax imposed in the decision" takes the place of the phrase "The levy additional tax stated in the notice or tax credit".

12 paragraph 41 paragraph 4:

"(4) in determining the income from employed work remain references that remain tax exempt according to article 67, paragraph 1 or article 68 or were to declare with the fixed set of the section 67 or the maintains of section 69, paragraph 1, except for approach. The tax second tick, which can be taxed in accordance with article 67, paragraph 1, accounted for other remuneration within the year sechstels in accordance with article 67, paragraph 1 and 2 and on remuneration in accordance with section 67 para. 5, is but to recalculate when the one-year sixth exceeds EUR 2 100. The basis of assessment the emoluments in the year sechstels in accordance with article 67, paragraph 1 and 2 as well as the remuneration in accordance with section 67 para. 5 second tick, to declare that in accordance with article 67, paragraph 1 Nos. 3, 4 and 5 are less related posts according to § 62. The tax rate is 6% of the base excess of 620 euro, but not more than 30% of the tax base exceeding EUR 2 000. Regardless of the temporary tax deduction in accordance with § 69 para 2 and 3 one-seventh of these covers is considered a reference that was taxable and the fixed tax rate of section 67, paragraph 1 was retained by the 6% income tax. One-seventh of the references according to § 69 para. 5 and 7 shall apply as a reference, which can be taxed at the fixed rate of section 67, paragraph 1.'

13 § 45 para 1 is as follows:

(1) who has taxable on the income tax after the general tax tariff and the special tax rate to pay advances. Advance payments are rounded off to full euro."

14 paragraph 63 paragraph 7:

"(7) for limited taxable workers and for workers, tax treated in accordance with § 1 para 4 as unlimited, is no allowance decision to create."

15 § 67 is amended as follows:

(a) in paragraph 1, the last sentence reads:

"The franchise of 620 euros and the allowance of EUR 2 100 are first tick for withdrawals in accordance with paragraph 3, paragraph 4, paragraph 5, does not take into account para 6 to 8 and para 10."

b) para 5 is as follows:

"(5) for workers, no. 414/1972, governed by the construction workers leave and severance Act (BUAG), Federal Law Gazette, the following applies: – the holiday pay or compensation in accordance with the § § 8 to 10 BUAG, half as any other reference is to treat and according to para 1 first sentence to tax."

-Other other references are by way of derogation from paragraph 2 referred to in paragraph 1 to taxing as these references before deduction of contributions referred to in paragraph 12 within a calendar year running one twelfth of the inflow to already converted to the calendar year does not exceed. Excess amounts are attributable to the current reference of the wage payment period in which they are paid."

16. in article 69, par. 4 Z 2 is the word sequence "section 67 para. 5" by the phrase "article 67 par. 5 first tick" replaced.

17 paragraph 77 paragraph 4:

"(4) the employer may at workers who constantly have received wages (§ 25) in the calendar year by that employer, in the month in which the last other reference for the calendar year is paid, the payroll tax for the emoluments inflow during the calendar year within the annual sechstels in accordance with article 67, paragraph 1 and 2 as well as for remuneration in accordance with section 67 para. 5 second tick, to declare that in accordance with article 67, paragraph 1 , recalculate when the one-year sixth exceeds EUR 2 100. The emoluments in the year sechstels are the basis of assessment in accordance with article 67, paragraph 1 and 2, as well as remuneration in accordance with section 67 para. 5 second tick, to declare in accordance with article 67, paragraph 1 are, minus the related posts in accordance with § 62 Nos. 3, 4 and 5. The tax rate is 6% of the base excess of 620 euro, but not more than 30% of the tax base exceeding 2,000 euros."

18 section 93 is amended as follows:

a) par. 2 No. 1 is: "1. income from the provision of capital (§ 27 para 2), when to the disbursing Office (§ 95 para 2 subpara 1 lit." (b) in the country is. Income derived from the provision of capital in accordance with sec. 27 paragraph 2 Z 1, § 27 para 5 Z 7 and interest from deposits with credit institutions and other exposures to credit institutions are even before domestic revenue from capital assets, if the debtor of capital gains has residence, business line or sitting at home or domestic branch of a foreign credit institution. Captured funds, for their loss, they bear the economic risk considered money deposits with credit institutions by credit institutions mitarbeiterbeteiligung or management."

(b) in paragraph 4 is in the first sentence the term "go out" by the term "dating" replaced, eliminating the third and the fourth movement, and the following records shall be inserted after the second sentence:

"There is no price or market value, the custodian job at a later implementation of it has to assume that the cost in the case of section 27a para 3 subpara 2 lit. a half of revenue, in the case of § 27 a para 3 subpara 2 lit. b be the half common value at the time of collection. Is a price or market value, at the time of the custody account deposit, nor at the time of the later realisation the depositary authority of which has to assume that the acquisition cost correspond to the mean value at the time of collection.

The taxpayer - with shares in corporations and unit certificates at investment fund within the meaning of the law on investment funds and real estate funds in the sense of the real estate investment Fund Act does not prove the acquisition prior to January 1, 2011, is to assume that they are acquired for a consideration on January 1, 2011;

-in all other assets and derivatives the purchase prior to April 1, 2012 does not is to assume that they are acquired for a consideration on 1 April 2012.

The taxpayer can demonstrate in these cases in the context of assessment (§ 97 para. 2), that the actual cost before the dates specified therein has been made."

(c) in paragraph 4 "the custodian agent not after" inserted in the penultimate sentence after the phrase the word sequence "or no price or trade value is at the time of the later realisation".

d) paragraph 5 is as follows:

"(5) for the purposes of the control trigger is assumed - assets and derivatives in the sense of article 27 par. 3 and 4 in operating assets; maintain

-in foreign securities evidencing a debt security issued and shares on a foreign real estate funds at their issue in doubt both in law and in fact an indeterminate group of persons; offered

-in the case of the emigration within the meaning of § 27, paragraph 6, subpara 1 lit. b the time of emigration the notification within the meaning of § 94 No. 7 matches;

"- in case of entering of the taxation law of the Republic of Austria (§ 27 para 6 subpara 1 lit. b fifth set) the common value in the time of the occurrence in the taxation is the cost of held securities."

19 § 94 is amended as follows:

(a) in Z 3 lit. the following sentence is added to a:

"This does not apply Z 1, whose Schuldner has management or seat in the domestic investment income in accordance with section 27, paragraph 2."

(b) in Z 5, first sentence, is the phrase "as well as in income in accordance with section 27, paragraph 2, 3 and 4" by the phrase "as well as income pursuant to § 27 para 2 Nos. 2, 3 and 4" replaced.

(c) Z 7 and 8 are: "7 return on capital pursuant to § 27 para 6 subpara 1 lit. b, unless the taxpayer reports the departure of the Abzugsverpflichteten. In the case of such a message is to refrain from the deduction, the taxpayer a tax notice within the meaning of § 27 para 6 subpara 1 lit. b has. In money deposits with credit institutions and any other claims against credit institutions applies in the case of the emigration of the debtor of capital gains (§ 93 par. 2 Z 1 second sentence) as depositary in the meaning of § 95 para 2 subpara 2 lit. a. 8.
Of investment income within the meaning of article 98, paragraph 1 No. 5 lit. d, if it is real estate of a real estate fund offered its shares in the country or abroad both in legal and in fact on an indeterminate group of persons."

20 section 95 is amended as follows:


(a) in paragraph 1, third sentence is the word 'foreign', the point will be replaced by a semicolon and the following phrase is added:

"The liability is to enforce Vienna 1/23 of the tax office.".

(b) in paragraph 2, Z 1 the phrase "including actually undistributed income and as distributed income" is replaced by the phrase "including actually distributed income and as distributed applicable income".

(c) para 2 subpara 1 lit. a is: ' a) the debtor of income, if this residence, business line or sitting at home has or is domestic branch of a foreign credit institution and it to income from the provision of capital in accordance with sec. 27 paragraph 2 No. 1, § 27 para 5 No. 7 or interest from deposits with credit institutions and other exposures to credit institutions is. "

(d) in para 2 subpara 1 lit. b third tick and para 2 subpara 2 lit. b third tick mark is replaced by the date the date "30 June 2006" "14.6.2006".

(e) in paragraph 3, the last sentence is replaced by the following records no. 2:

"In reporting the occurrence of circumstances which end the deduction required or justified (in particular exemption statement or notice of withdrawal), or upon delivery of a notice within the meaning of § 94 last sentence apply Z 5 the interest income which is attributable, to the period from the last tiles to referred to in article 19 to the message or delivery or the pro-rata capital gains as have accrued. In the case of a removal of the custodian or of emigration in the sense of no. 3 the interest income which is attributable to the period from the last tiles to referred to in article 19 to the message or delivery, and the pro-rata capital gains within the framework of realized capital gains as interest income are to capture."

f) in paragraph 3, the first sentence is no. 3:

"Return on capital in accordance with article 27 par. 3 and 4 - in accordance with article 19;

-in case of withdrawal from the deposit within the meaning of § 27, paragraph 6, subpara 1 lit. a at the time of collection;

-in the case of the emigration within the meaning of § 27, paragraph 6, subpara 1 lit. b at the time of the sale, removal or the other withdrawal from the deposit, but not more than to the extent of the proceeds or the mean value at the time of the withdrawal or the other resignations; for deposits with credit institutions and other receivables to banks but in accordance with § 19."

(g) in paragraph 4, Z 2 is replaced by the word "Abzugsverpflichtete" the word "Debtor".

h) it is added the following paragraph 5:

"(5) be credited investment income from the provision of capital is subsequently reduced, to write well is by the Abzugsverpflichteten the capital gains tax attributable to the later reduced capital gains. Losses from the redemption of assets within the meaning of article 27 par. 3 represent no subsequent reduction."

21 section 97 is amended as follows:

(a) in paragraph 1, the first sentence reads:

"For natural persons and not under § 7 para 3 of the Corporation Tax Act 1988 falling bodies (corporate income tax) income tax applies to income from capital investments on whose income the special tax rate in accordance with § 27a, paragraph 1 is applicable, the capital gains tax as paid, except in cases of rule taxation option (section 27a para. 5) and the loss compensation option (para. 2)."

(b) in paragraph 2, first sentence, is the phrase "For the purpose of implementing the loss compensation (§ 27 para. 8) are on request" by the phrase "shall on request".

22. in paragraph 108, the following sentence is inserted after the fourth set g paragraph 5:

"This recapture occurs when the sale of shares in pension investment funds or their redemption in the sense of section 108i para 1 subpara 1 on the place of taxation in accordance with sec. 27 paragraph 3."

23 paragraph 124b Z 152: "152 § 4a Z 3 and Z 4 and article 18, paragraph 1 Z 8 I no. are 26/2009, in the version of Federal Law Gazette apply for the first time on grants, which shall be made in the calendar year 2009."

For inclusion in in Section 4a Z bodies within the meaning of Section 4a of the No. 3, which itself already for three years and which in addition meet the requirements, have 4 referred to lists for 2009 or have emerged from a predecessor organization (Organization box with its own accounting group), which has met these requirements, to preserve the retroactive deduction of donations until June 15, 2009 the financial Office Vienna 1/23 the confirmations of Auditor about the existence of the conditions referred to in § 4a No. 4 to to submit the completion dates of the years 2006 and 2007 together with a current version of the legal basis (such as articles of Association, memorandum of Association). As of the balance sheet date of 2008, Section 4a is Z 4, so a donation deduction is only given with registration in the respective list. The Tax Office Vienna 1/23 has the list for 2009 for the first time until 31.  July 2009 to publish. This list published July 31, 2009 apply to donations from January 1, 2009.

For purposes of the evaluation of the tax deductibility of donations in accordance with § 4a Z 3 and 4, and article 18, paragraph 1 Z 8 is a testing Advisory Council at the Federal Ministry of finance to set up. "Employers, the remuneration of statutory social security or peace benefit covers of a local authority within the meaning of § 25 para 1 Z 1, 3 or 4 pay off can consider during the calendar years 2009 and 2010 in the wake of a recalculation pursuant to article 77, paragraph 3 special editions in the sense of § 18 para 1 sub-para. 8."

24 § 124b is amended as follows:

(a) Z 181 is: "181 § 6 No. 2 lit. a and c in the version of the budget accompaniment Act 2011, Federal Law Gazette I no. 111/2010, effective with April 1, 2012. § 6 2011, Federal Law Gazette I no. 111/2010, Z 5 in the version of the budget accompaniment Act 1 April 2012 into force and is applicable purchased shares in corporations and units in investment funds within the meaning of the law on investment funds and real estate funds according to the real estate investment Fund Act and other assets purchased after September 30 2011, and derivatives in the sense from that point on - after December 31, 2010 article 27 par. 3 and 4. "On assets purchased before the respective dates and derivatives in the sense of article 27 par. 3 and 4 section 6 is Z 5 in the version before the budget bill 2011, Federal Law Gazette I no. 111/2010, continue to apply."

(b) Z 184 to 186 are: "184. Article 20, paragraph 2, article 98, paragraph 1, article 99, paragraph 1, and section 100 in its version of the budget accompaniment Act 2011, Federal Law Gazette I no. 111/2010, apply with April 1, 2012. § 29 Z 2, article 30 and article 37 as amended before the budget bill 2011, Federal Law Gazette I are no. 111/2010, - shares in corporations and unit certificates at investment fund within the meaning of the law on investment funds and real estate funds in the sense of the real estate investment Fund Act last on to apply realized tax offence before April 1, 2012; This extends the speculation period for shares acquired after December 31, 2010 and before April 1, 2011 against payment in bodies and units of investment funds and real estate funds until March 31, 2012.

-other before April 1, 2012 for acquired assets and derivatives in the sense of article 27 par. 3 and 4 continue to apply; in para 3 and 4 applies to assets acquired after September 30, 2011, and before April 1, 2012 for a consideration and derivatives in accordance with § 27 any sale or other processing (such as closing or settlement) as a speculative business in the sense of § 30 para 1 as amended before the budget bill 2011, Federal Law Gazette I no. 111/2010. The special tax rate in accordance with § 27a, paragraph 1 and 2 is already apply to the sale or other processing after March 31, 2012.

185. paragraphs 27, 27 a, 93, 94, 95, 96 and 97 as amended by concomitant Act on the budget 2011, Federal Law Gazette I no. 111/2010 1 April 2012 in accordance with the following rules into force, insofar as not otherwise results from Z 193: a) article 27 par. 3 and 4 in the version of the budget accompaniment Act 2011, Federal Law Gazette I are no. 111/2010 apply from 1 April 2012 for the first time on - investments , which fulfil the conditions of article 31 on March 31, 2012; participations acquired prior to January 1, 2011, in which the taxpayer to March 31, 2012, with less than one percent is involved, this applies only if the holdings are sold within the period referred to in article 31, paragraph 1 or within a period extended by the Foundation to tax law;

-Shares in corporations, which have been acquired for a consideration after 31 December 2010;

-Shares in investment funds in the sense of the law on investment funds and real estate funds in the sense of the real estate investment Fund Act; for been acquired after December 31, 2010

-all other assets and derivatives in the sense of article 27 par. 3 and 4; for a consideration was acquired after March 31, 2012 This includes also investments within the meaning of the Z 85.


The acquisition cost of shares within the meaning of the second and third line to 1 April 2012 are not known, the Abzugsverpflichteten has the Abzugsverpflichtete (§ 95 para 2 subpara 2) one of the mean value of the shares to 1 April 2012 derived value than cost to apply; § 93 par. 4 third and fourth sentence are to apply by analogy. The Federal Minister of finance is authorized to set by means of regulation, how to derive is this value of mean value to 1 April 2012. The regulation may also provide that credit by capital gains tax according to § 95 paragraph 7 as amended before the budget bill 2011, Federal Law Gazette I no. 111/2010 a reduction of the actual or derived cost has to be done.

(b) article 31 is the last to apply for disposals before April 1, 2012. Participations within the meaning of section 31 in the version prior to the 2011 budget bill shall be March 31, 2012 Federal Law Gazette I no. 111/2010 sold, who acquired before January 1, 2011, there is no deduction requirement laid down in article 93.

(c) on debt securities acquired before April 1, 2012 in the meaning of § 93 par. 3 No. 1 to 3 in the version before the budget bill 2011, Federal Law Gazette I § 21, article 22, article 23, § 27, § 37 para 8, § 93 and article 95 to article 97 in the version before the budget bill 2011, are no. 111/2010 (E.g. zero coupon bonds and index certificates) BGBl. I continue to use no. 111/2010.

(d) realised gains from capital assets and derivatives in accordance with section 27 par. 3 and 4, which were acquired as part of a repayment plan completed before November 1, 2010, remain tax-free at the request of the taxable person in the context of assessment (§ 97 para. 2). This only applies-if proven in connection with a loan, the repayment plan that the acquisition of a broadening, the creation of housing or housing rehabilitation in the sense of § 18 para 1 Z 3 as amended before 2011, Federal Law Gazette I no. 111/2010 serves the budget bill, and - as far as the loan proceeds not exceeding the amount of EUR 200 000.

section 94a as amended before the budget bill 2011, Federal Law Gazette I is no. 111/2010 continue to apply until 31 March 2012.

186th § 93 as amended by concomitant Act on the budget 2011, Federal Law Gazette I no. 111/2010, does not apply to old missions. Old missions are:-securities which evidencing a debt security and issued prior to December 31, 1983 in schillings;

-Securities, who were evidencing a debt security and before December 31, 1988, in a currency other than Schilling.

-Debt securities in the sense of article 93 par. 3 in the version before the budget bill 2011, Federal Law Gazette I no. 111/2010, which issued by international financial institutions before 1 October 1992.

For natural persons and for local authorities, insofar as the authorities obtain income from capital assets, the income tax (corporate income tax) applies to such old missions by an amount voluntarily paid the paying Office in the amount of the capital gains tax as paid. The order for the removal of such amount is irrevocable."

(c) after Z 191, following Z 192-201 are attached: "192.
On the sale after March 31, 2012, in an operating assets held - shares in corporations and unit certificates at investment fund within the meaning of the law on investment funds and real estate funds in the sense of the real estate investment fund law, which have been acquired for a consideration before January 1, 2011 and other assets and derivatives in the sense of article 27 par. 3 and 4, before April 1, 2012 have been acquired for a consideration , is to apply the special tax rate in accordance with § 27a, paragraph 1 and 2 already.

193. a) § 6 No. 2 lit. c the last sentence, § 27 para 5 Nos. 5 and 6 in the version of the budget accompaniment Act 2011, Federal Law Gazette I no. 111/2010, lifted with April 1, 2012.

b) § 6 No. 2 lit. (c) last sentence, section 27a para 2 subpara 2, Z 3 and Z 6 and para 4 No. 3, § 93 par. 2 Nos. 1, 4 and 5, § 94 No. 3 lit. a, Z 5, no. 7, and Z 8, section 95, paragraph 1, paragraph 2 No. 1, para 3 No. 2 and no. 3, para 4 No. 2 and para 5, § 97 para 1 and para. 2 and section 108 g para 5, each as amended by Federal Law Gazette I no. 76/2011, apply with April 1, 2012.

194. Article 3, paragraph 1 Z 10 and para 3, § 41 para 4, § 63 paragraph 7, article 67, paragraph 1, and 5, Nos. 2 and § 77 para 4, each as amended by Federal Law Gazette I are § 69 para 4 No. 76/2011, to apply, if: - the income tax, for the first time invested in the investment for the 2012 calendar year, - the income tax (PAYE) is levied by deduction or set by investment , for the first time for wage payment periods that end after December 31, 2011.

195. § 3 ABS I is 1 Z 10 and paragraph 3 as amended by Federal Law Gazette No. 76/2011 still apply if the recipient activity on a site, is of not more than 400 km air line from the nearest point of the Austrian national territory.

196. the sections 4a and 18 para 1 Nos. 7 and 8, each as amended by Federal Law Gazette I are no 76/2011, to apply for the first time to donations that occur after December 31, 2011. In 2011, 1 called list applies for admission to that in Section 4a, paragraph 7, Z: a) for local authorities, the beneficiary purposes within the meaning of § 4a para 2 No. 3 lit. d (environment, nature conservation and protection of species) and lit. track e (shelters):-the authorities must exist even for three years and in addition meet the requirements, or be emerged from a predecessor organization (Organization box with its own accounting group), which has met these requirements.

-The confirmation of the Auditor on the existence of the conditions referred to in Article 4a, paragraph 8 to the completion dates of the years 2008, 2009 and 2010 must be submitted together with a current version of the legal basis (Statute of Association, articles of Association, memorandum) until December 31, 2011.

-A recognition as a beneficiary, is from the IRS 1/23 up to publish no later than March 31, 2012 in the list. This entry already has effect for donations from January 1, 2012.

(b) the existence of the conditions referred to in Section 4a para 8 Z 1 or 2 until 31 December 2011, 1/23 by submitting a confirmation of the auditor the financial Office Vienna confirm research institutions, need to research institutions which are recognised as a favoured, and according to the legal situation prior to entry into force of the Federal Act, Federal Law Gazette I no. 76/2011, for the first time make the application for recognition as a entity prior to September 1, 2011. Section 4a para 8 Z 1 are lit. (b) and Section 4a para 8 subpara 2 lit. (d) not applicable.

(c) for research institutions, which for the first time apply for recognition as a entity in accordance with Section 4a after August 31, 2011, Section 4a para 8 in the version of Federal Law Gazette is no. I 76/2011 to apply.

197. § 14 para 6 as amended by Federal Law Gazette I is no. 76/2011 to apply for the first time on pension obligations issued after December 31, 2010.

198. § for the first time the assessment for the calendar year 2012 to apply 18 para 1 No. 5 is in the version of Federal Law Gazette I no. 76/2011.

199. § for the first time the assessment for the calendar year 2011 to apply 1 is in the version of Federal Law Gazette I no. 76/2011 19 para.

200th § to apply 39 para 3 is in the version of Federal Law Gazette I no. 76/2011 for the first time at the assessment for the year 2011.

201 § 45 1 second sentence as amended by Federal Law Gazette I para No 76/2011 apply for the first time on advance payments, which shall be fixed for the calendar year 2011 or have already been set."

Article 3

Amendment of the Corporation Tax Act 1988

The Act 1988, Federal Law Gazette No. 401/1988, as last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1. Article 10 is amended as follows:

a) para 1 No. 6 is: "6 dividends within the meaning of the Z 1 to 4 from a participation in a foreign corporation, which is comparable to a domestic under § 7 para 3 falling body and with their State of residence is a comprehensive assistance, if it is not covered under no. 7."

(b) in article 10, paragraph 6, second sentence, takes the place of the phrase "to look at foreign tax" the phrase "-looking foreign tax, primarily the foreign tax".

(c) in paragraph 6, the following records are attached:

"Eligible foreign corporation tax exceeds the tax liability under non-respect of a minimum tax according to § 24 para 4, can be credited in the following years at the request of the transcending amount on the tax liability. About the amount of coolants is to deny the tax ruling."

2. § 12 par. 1 Z 4 is: "4 a) monetary and non-monetary gifts, the granting or acceptance of punishment is threatened.

b) penalties and fines imposed by courts, administrative authorities or the institutions of the European Union.

(c) Association fine after the Federation responsibility law).

(d) levies to the financial Penal Code).

(e) payments in the event of a rescission of the persecution of the code of criminal procedure or the Federation responsibility Act (diversion)."

3. § 13 para 4 first sentence reads:


"A share of a corporation held not in a company's assets will be sold to the private foundation or practice purchase its legal predecessor was involved in within the last five years to at least 1%, applies the following:"

4. Article 21, paragraph 3 following Nos. 3 and 4 shall be added: '3. income from realized capital gains of shares in corporations. ABS 2 Z 3 shall apply mutatis mutandis.

Z 3 is to apply mutatis mutandis. 4. income from non-publicly issued securities and unit certificates on real estate fund within the meaning of section 27a paragraph 2 No. 2 of the income tax act of 1988. paragraph 2"

5. in article 22, paragraph 3, the last sentence is omitted.

6 section 26c shall be amended as follows:

(a) No. 23 lit. a is: "a) Z 4 paragraph 6 b para 4, § 7 para 3, § 12 ABS. 2 and § 21 para 2 Z 3 and 5 and § 21 para 3 with 1 April 2012 in force; contact § 2 section 2 § 21 para 2 is omitted with March 31, 2012. Z 5"

(b) in Z 23 lit. the date "October 1, 2011" is replaced by the date "1 April 2012" d.

(c) in Z 23 lit. the date "30 September 2011" is replaced by the date "31 March 2012" e.

(d) in Z, the date "October 1, 2011" is replaced by the date "April 1, 2012" 24 second sentence.

(e) be added 25 to 27 following Z: "(25. § 21 Abs. 3 in der Fassung des Bundesgesetzes, BGBl. I Nr. 76/2011 tritt mit 1. April 2012 nach Maßgabe der folgenden Regelungen in Kraft: a) § 21 para 3 Z 3 April 1, 2012 into force and shall apply for the first time on shares purchased after 31 August 2011 to authorities."

b) § 21 para 3 Z 4 shall enter into force April 1, 2012. Income from realized capital gains are only taxable if they are acquired for a consideration unit certificates on real estate funds non-publicly issued - purchased after 31 March 2012 for securities or – after December 31, 2010.

26 article 10, paragraph 1 Z 6 and § 22 para 3 as amended by Federal Law Gazette I are no 76/2011 for the first time the assessment for the calendar year 2011 to apply.

27 § 13 para 4 as amended by Federal Law Gazette I no. 76/2011 effective with April 1, 2012."

Article 4

Amendment of the VAT Act 1994

The Umsatzsteuergesetz 1994, BGBl. No. 663/1994, as last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1 paragraph 9 deleted § 4.

2. in article 18, paragraph 9 takes the place of the reference "section 18 para 2 Nos. 4 and 5" the reference "section 18 para 2 Nos. 5 and 6".

3. in article 19, paragraph 1, the second sentence reads:

"In other services (except non-gratuitous tolerating the use of federal roads and in § 3a referred to paragraph 11a services) and plant deliveries the tax by the recipient is owed the power, if - the ceding entrepreneur domestically has neither a domicile (seat) nor habitually resident or a permanent establishment involved in the provision and the recipient is an entrepreneur within the meaning of § 3a 5 Nos. 1 and 2 or is a legal person of under public law" ", the non-entrepreneurs in the sense of § 3a 5 Z is 3."

4. paragraph 19 paragraph 1e:

"(1e) the tax is by the recipient of the performance owed, if this entrepreneur is in a) transfer of greenhouse gas emission allowances in accordance with article 3 of Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the community and amending Directive 96/61/EC, OJ" No. L 275 of the 25.10.2003 p. 32, and in the transmission of other units, which can be used to comply with the requirements of this directive, b) the delivery of mobile phones (subheading 8517 12 00 and 8517 18 00 of the combined nomenclature) and integrated circuits (sub-items of 8542 31 90, 8473 30 20, 8473 30 80 and 8471 50 00 of the combined nomenclature), if the fee set out in the invoice amounts to at least EUR 5 000.

The ceding entrepreneur is liable for this tax."

5. § 19 para 2 subpara 1 lit. c is eliminated.

6 paragraph 4 deleted § 20.

7 paragraph 7 eliminates § 21.

8 § 23 paragraph 8 first sentence reads:

' By way of derogation from article 12, paragraph 1 the contractor shall not be entitled, the him for your travel credentials separately charged provided as well as according to § 19 para 1 second sentence to deduct monies owed tax as input tax. '

9 Article 27 paragraph 4 first sentence reads:

"An entrepreneur who has neither a domicile (seat) nor habitually resident or a permanent establishment in Germany, domestic provides a taxable service (except in section 3a referred to paragraph 11a services), the beneficiary or an entrepreneur whose businesses running performance, to withhold the VAT attributable to this performance and to dissipate in the name and for the account of the payer entrepreneur Finance Office for this has if he is a legal person of under public law."

10. According to § 28 para. 36, 37 the following paragraph shall be inserted:

"(37) § 19 para 1 second sentence of § 19 ABS. 1e, article 27, paragraph 4, first sentence, and Z 1 of the annex, each as amended by Federal Law Gazette I are no. 76/2011, sales and other issues to apply after 31 December 2011 run or occurring."

11 Z 1 who is conditioning: "1 live animals of subheadings 0101 10 90, 0101 90 11, 0101 90 30, 0101 90 90 and of headings 0102-0105 of the combined nomenclature. '

12. in article 1, paragraph 5 reads:

"(5) the purchaser may waive the application of paragraph 4. The waiver is compared to the tax office within the time limit to submit of the pre-registration for the appointment period of the calendar year in which for the first time a purchase is made, to explain in writing. A waiver can be regarded also use the receipt of an application in accordance with article 28 para 1 second sentence issued tax identification number to the supplier for the acquisition of goods from other EU territory. A waiver binds the purchaser for at least two calendar years and may one only with effect from the beginning of the calendar year to be revoked. The revocation is to explain the tax office in writing within the time limit to submit of the pre-registration the pre-registration period this calendar year, in which for the first time a purchase is made, to."

Article 5

Amendment of the fees Act 1957

The fees Act 1957, BGBl. No. 267/1957, as last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1 in § 14 tariff post 8 paragraph 5, b is the amount of "10 euro" is replaced by the amount of "20 euros".

2. Article 28 is amended as follows:

the bracket expression "§ 31 para 3" eliminates a) in paragraph 3, second sentence.

(b) in paragraph 4, the phrase "as well as the other persons committed to the direct payment of fees" is omitted.

3. § 35 paragraph 3 is: "(3) a) by the European election rules, the Europe voters evidence law, the voters evidence Act 1973, the referendum law of 1972, the referendum law of 1989, the National Council election regulations 1992, the 1971 federal election law and the referendum law 1973 immediately prompted fonts are exempt from the stamp duties; This also applies to those writings which are caused by similar landesgesetzliche provisions.

(b) the fee waiver contained in the public prosecutor's Office Act 1982 is to apply also to those writings, which are caused by similar landesgesetzliche rules."

4. in article 35, paragraph 6 the following sentence is added:

"An amount of production costs provided by the Austrian State print shop GmbH stands to each free of charge the travel document the communities (without Vienna)."

5. in section 37 29 the following paragraph is added: "(29) 1 § 14 tariff post 8 I no. 76/2011 para 5b in the version of Federal Law Gazette 1 September 2011 into force and for the first time apply to situations for which the fees debt incurred after August 31, 2011." § 14 tariff post 8 paragraph 5 (b) amended before the Federal Act Federal Law Gazette I no. 76/2011 last time on facts to apply for the fee debt incurred before September 1, 2011. § 35 paragraph 6 the last sentence as amended by Federal Law Gazette I no. 76/2011 effective with January 1, 2011.

2. § facts realized all after 31 December 2007 to apply 3 is in the version of Federal Law Gazette I no. 76/2011 35 para."

Article 6

Amendment of the insurance Control Act 1953

The Insurance Tax Act 1953, BGBl. No. 133/1953, as last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

§ 12 para 3 is no. 19: "19.

Article 3, paragraph 1, second sentence, and article 6, paragraph 1 Nos. 4 and 5, each as amended by concomitant Act on the budget 2011, Federal Law Gazette I are no. 111/2010, to apply to amounts that no. 4 of the pension funds act to be paid after December 31, 2010 for the transfer of the coverage requirement pursuant to section 48 of the pension funds act or section 18i of the insurance supervisory Act or for the transmission of performance commitments to foreign institutions within the meaning of § 5 , if the transfer of the guarantee took place after December 31, 2010. "When transferring a guarantee prior to January 1, 2011, second sentence, and article 6, paragraph 1 are no. 4, § 3 para 1 as amended before the budget bill 2011, Federal Law Gazette I no. 111/2010, continue to apply."

Article 7

Change of the municipal tax Act 1993

The municipal tax Act 1993, BGBl. No. 819/1993, as last amended by Federal Law Gazette I no. 52/2009, is amended as follows:

1. § 5 para 2 lit. c is: "c) in article 3, paragraph 1 Z 11 and no. 13 to 21 of the income tax Act 1988 referred to covers and 60% in article 3, paragraph 1 Z 10 of the income tax Act 1988 referred to ongoing references;"

2. in article 16 the following paragraph 11 is added:

"(11) § 5 para 2 lit. (c) in the version of Federal Law Gazette I 76/2011 is no. in force on January 1, 2012. § 5 para 2 lit. (c) in the version before the Federal Act Federal Law Gazette I is no. 76/2011 still apply if the provision of § 124 b Z 195 of the income tax Act 1988 1988 Z 10 of the income tax act for references according to § 3 para 1 the application."

Article 8

Amendment of the new start-up Promotion Act

The new start-up Promotion Act, Federal Law Gazette I no. 106/1999, as last amended by Federal Law Gazette I no. 180/2004, is amended as follows:

1 paragraph 1 Z 7: "7 the incurred for employed workers (employees) employer's contributions to the equalisation fund (§§ 41 ff equalisation Act 1967), housing construction promotion contributions of the employer or principal (section 3 para 2 of the Federal Act on the collection of a contribution to housing promotion), contributions to the statutory accident insurance (§ 51 para 1 No. 2, section 52 and section 53a of the General Social Security Act) without prejudice to the portfolio of compulsory insurance in statutory accident insurance, as well as the accumulating during this period for workers who Chamber assessment according to article 122, paragraph 7 and 8 of the Economic Chamber Act 1998 in accordance with" the following provisions:-favoring can be used in the calendar month of the new Foundation, as well as in the following 35 months for workers (employees) to complete.

-The benefit is for the calendar month in which an employee (employees) is employed for the first time, and the following eleven calendar months. First-time employment prior to the start-up, is the favoring period starts with the calendar month of the founding.

-From the twelfth calendar month following the calendar month of the founding, favoring only for the first three employed workers (employees) shall apply."

2. in article 6 the following paragraph 5 is added:

"(5) to apply paragraph 1 Z 7 is in the version of Federal Law Gazette I no. 76/2011 for start-ups, that after December 31, 2011 take place."

Article 9

Change in the equalisation Act 1967

The equalisation Act 1967, BGBl. No. 376/1967, as last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1 § 41 para 4 lit. c is: "c) in article 3, paragraph 1 Z 11 and no. 13 to 21 of the income tax Act 1988 referred to covers and 60% in article 3, paragraph 1 Z 10 of the income tax Act 1988 referred to ongoing references;"

2. in article 55, 18 the following paragraph shall beadded:

"(18) section 41 paragraph 4 lit. (c) in the version of Federal Law Gazette I 76/2011 is no. in force on January 1, 2012. Section 41 paragraph 4 lit. (c) in the version before the Federal Act Federal Law Gazette I is no. 76/2011 still apply if the provision of § 124 b Z 195 of the income tax Act 1988 1988 Z 10 of the income tax act for references according to § 3 para 1 the application."

Article 10

Change the federal tax code

The federal tax code, Federal Law Gazette No. 194/1961, amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1. § 3 par. 2 lit. b is: "b) the delay penalty, the appeals and the claim interest," 2. Article 201, paragraph 3 does not apply in Z 1 word "or", in no. 2, the point will be replaced by a comma and it is attached following Z 3: "3. If the conditions for a change would exist by analogy with application of § 295."

3. after section 205, 205 b following section 205a and article shall be inserted:

"sec. 205a. (1) where an already paid tax obligation, the amount of which depends directly or indirectly on the disposition of an appeal, is reduced as a result of the appeal, interest for the period from payment are at the request of the taxpayer until the announcement of setting down the levy decision (appeal interest) to be set.

(2) the request (para 1) has to contain: a) the designation of the vocation, accomplish the charge level directly or indirectly depends on;

(b) the name of the notification with the paid tax obligation has been reduced;

(c) governing the height of the base of interest information.

(3) interest rates are set only in so far as a decision points is challenged, where it differs from underlying attaching or a decision is contested, no fitting is based.

(4) interest rates are 2% above the base interest rate per year. Interest rates, which do not reach the amount of 50 euros, are not set.

§ 205 b. Section 205a does not apply to country - and all taxes."

4 in section 208 subsection 1 is lit. the point e replaced by a semi-colon and following lit. f added: "f) in the cases of § 293c with the end of the year in which the tax authority compliance with the requirements of § 293 c becomes known."

5. in section 209a the following paragraph 4 is added:

"2 considered (4) tax declarations applications in the sense of the paragraph, if to be taken after the occurrence of prescription dispensing setting would lead to a credit."

6. in section 242a, paragraph 2 the following sentence is added:

"This applies to refunds in accordance with article 240, para. 3 and § 241."

7. in article 282, paragraph 3 "the bracket expression"(§ 293, § 293b und § 293c)"takes the place of the bracket expression"(§ 293, § 293b).

8. According to § 293, b the following § 293 c is inserted:

"§ 293c." The tax authority can correct as far as a tax or declaration on application by a party (article 78) or of its own motion, in it, a subject no longer can be considered as, multiple or no tax law affecting consecutive at- or same party(ies), if any, though its unique taking into account in a period cross-viewing would be offered."

9. in paragraph 295, 4 the following paragraph shall beadded:

"(4) an appeal against a document, the form and content that is one - finding notice (section 188) or one - decision requiring such a determination to be avoided is set as not allowed rejected because the document is not a decision, so are worth-based change notices (para 1) at the request of the Party (article 78) on the document." The application is before the deadline relevant for Wiederaufnahmsanträge according to § 304."

10 § 323 shall be added after paragraph 28 following paragraph 29 to 31:

"(29) section 205a in the version of Federal Law Gazette I 76/2011, joins No. 1 January 2012 in force and is for the first time are applicable for tax reductions was at that time taking into account was Entrichtungen for the interest only for periods as from entry into force prior to entry into force.

(30) § 3 par. 2 lit. I 76/2011, apply no. b, 201 para 3 and 205 b, each as amended by Federal Law Gazette 1 January 2012.

(31) article 208, paragraph 1, lit. f, I 76/2011, no. 209a para 4, 282 paragraph 3, 293 c and 295 paragraph 4, each as amended by Federal Law Gazette 1 September 2011 into force."

Article 11

Amendment to the Gambling Act

The gambling law, BGBl. No. 620/1989, amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1. in Article 12a para 4 is inserted as the first sentence:

"The Federal Minister of finance is authorized to determine technical and construction characteristics of video closer to regulate lottery terminals as well as recording and archiving requirements through regulation."

2. paragraph 58 paragraph 3:

"(3) games of chance in the framework of competitions (competition) without assets in accordance with article 2, paragraph 1, subject to no. 2 (use) a gambling tax of 5 vH of assets services provided in Vista (win) if the sweepstakes (also) to the domestic public. The tax liability is eliminated, the tax does not exceed the amount of EUR 500 in the calendar year."

3. Article 59 is amended as follows:

(a) in paragraph 1 Z 1 following phrase is added:

"in cases of § 58 paragraph 3 with the end of the calendar year of the publication of the competition;"


the number and punctuation mark "1" eliminates b) in para 3 first sentence and second sentence is inserted:

"The debtors of the charges have according to § 58 paragraph 3 to calculate these for a calendar year and payable up to the 20th of the following the emergence of the tax liability calendar month (due date) to the Tax Office for fees, transfer taxes and gambling."

(c) in section 59, the following paragraph 7 is added:

"(7) mere chargeable publications (section 26 media law) apply in connection with sweepstakes (competition) without assets (§ 58 para. 3) neither as the event a draw by the media owner (para. 2 Z 1) as a draw in the available area of the media owner (paragraph 4 lit." (a), if the owner not as (co-) Organizer.

4. in section 59a (4) the term "Federal tax regulation" is replaced by the term "Federal tax code".

5. in section 60, 29 the following paragraph shall beadded:

"(29) section 58, paragraph 3 and article 59, paragraph 1 and 3, each as amended by Federal Law Gazette I 76/2011, no. 1 September 2011 into force and apply to gambling in the framework of competitions (competition) without assets in accordance with article 2, paragraph 1 Z 2 (usage), whose game contract is concluded as of September 1, 2011."

Article 12

Amending customs law implementation law

The customs law implementation Act, Federal Law Gazette No. 659/1994, as last amended by Federal Law Gazette I no. 34/2010, is amended as follows:

1 in § 7 para 3 last sentence and paragraph 4 last sentence replaces each of the citation "according to article 38, paragraph 1 FinStrG" quoted "according to §§ 38 par. 1, 38a (1) and 39 para 1 FinStrG".

2. in article 17, the third and the fourth movement are c paragraph 1:

"This, explains that the conditions for a guarantee in accordance with the sections 109 Z 1, there are no 110 paragraph 1 StPO, is to repeal the guarantee immediately." Besides providing temporary override occurs as soon as the public prosecutor arranges ensuring or on an application for seizure has adjudicated the Court."

3. in article 46 first sentence is replaced by the term "Monitoring" the term "Monitoring of imports".

4. in paragraph 85, the first sentence reads c paragraph 8:

"For bringing the complaint, the procedure of the independent financial Senate, as well as its decisions and for the suspension of enforcement the relevant regulations of the BAO shall apply, insofar as the regulations contained in this federal law do not preclude, mutatis mutandis."

5. paragraph 86 section 1:

"(1) the tariff import and export tax exemptions determined by the customs legislation of the Union referred to in § 1, the international law applicable in the Republic of Austria, as well as the paragraphs 89 to 97. insofar as it relates to such immunities"

6. in article 99 par. 1 5 will be added following Z: "5. the implementation of customs inspection at another as the designated venue."

Article 13

Amendment of the EU financial Enforcement Act

The EU financial Enforcement Act, Federal Law Gazette I no. 19/2009 is amended as follows:

1 § 4 par. 2 No. 9 is: "(9. laut Bescheinigung der Bestrafte a) in the case of a written procedure personally or through an according to the law of the issuing State representative of his right to appeal the decision, and of the time limits that apply for this appeal has been notified in accordance with the law of the issuing State, or b authorised) not personally to the negotiations which led to the decision" , has appeared, attesting to the certificate, unless that the person sentenced in accordance with the rules of procedure of the decision State aa) time by personal summons or otherwise of time and space of negotiation that led to the decision, in fact has gained knowledge and it is been taught that the decision in his absence may be issued or bb) having regard to the scheduled trial a self-selected or supplied defenders has entrusted with its representation in the negotiation and; actually represented by this at the hearing or cc) after notification of the decision handed down in absentia and after instruction on the right, the new implementation of the negotiation has to apply for or to take an appeal, and to achieve a renewed examination of the facts, also taking into account new evidence, in his presence and a cancellation of the original decision, expressly declared this way to apply for no new implementation of the negotiations or take no appeal , within the existing time limits for no new implementation of negotiation or no appeal taken; (oder c) in the process has appeared not personally, unless unless the certificate indicating that he after expressly informing about the process and the opportunity to appear at the hearing personally has expressly, to give up the right of hearing and not to contest the decision. "

2. Appendix 2 according to § 13 para 2 is: (see facilities)

Fischer

Faymann

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