Tax Amendment Act, 2011 - Abgäg 2011

Original Language Title: Abgabenänderungsgesetz 2011 - AbgÄG 2011

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

76. Federal Law, with which the Law on the Law of the Air, the Income Tax Act 1988, the Corporate Tax Act 1988, the Tax Law of 1994, the Fees Act 1957, the Insurance Tax Act 1953, the Local Tax Act 1993, the New Founding Act, the Family Law Compensation Act 1967, the Federal Tax Code, the Gambling Law, the Customs Law Implementing Act and the EU Financial Enforcement Act are amended (Tax Change Act 2011-AbgÄG 2011)

The National Council has decided:

Article 1

Amendment of the Act on the Law of the

The Flugabgabegesetz, BGBl. I n ° 111/2010, is amended as follows:

1. In § 3 the following Z 7 is added:

" 7.

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

2. In § 8 (1) and (4) and (9) (1), the phrase shall be replaced by the phrase "after 31 March 2011" the phrase, including the punctuation " , which results in a tax liability, ".

§ 10 reads:

" § 10. (1) The aircraft holder shall be obliged to keep electronic records in German or English, from which it results in a precise and precise way:

1.

the number of passengers flown by a domestic airport,

2.

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

3.

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

4.

the date and the date of departure,

5.

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

(2) The recording obligation shall also include data of persons whose departure is exempt according to § 3 Z 1 to 5. These shall be disclosed separately. By way of derogation from paragraph 1, the obligation to record a record shall not be required if a departure (Section 2 (4)) does not result in a tax liability.

(3) The aircraft holder shall be obliged to do so, at the latest by the 15. Day of the calendar month in which the amount of duty was incurred, the following calendar month, stating its tax number (Section 9 (4)), to the tax office, the following data for a calendar month summarised in accordance with domestic airports shall transmit:

1.

ICAO code and control number of the aircraft holder,

2.

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

3.

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

4.

month and year for which the notification is sent,

5.

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),

6.

the amount of duty,

7.

Number of

a)

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

b)

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

c)

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

d)

Transfer passengers.

The transmission of the data shall be carried out electronically.

(4) The aircraft holder shall be obliged to do so, at the latest by the 15. Day of the calendar month in which the debt is incurred, the following calendar month the holder of the domestic aerodrome, from which he has carried out departures for one calendar month during the period in question summarises the data referred to in paragraphs 3, Z 1 to 7. "

4. § 11 reads:

" § 11. (1) The holder of the domestic airport from which the departure takes place shall be obliged to keep electronic records, from which the following shall be obtained:

1.

the designation of the aircraft owners who carried out departures,

2.

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

3.

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

4.

the number of passengers who have flown off,

5.

the date and time of the departures.

(2) The recording obligation shall also include data of persons whose departure is exempt according to § 3 Z 1 to 5. These shall be disclosed separately. By way of derogation from paragraph 1, the obligation to record a record shall not be required if a departure (Section 2 (4)) does not result in a tax liability.

(3) The aerodrome holder is obliged to check the data transmitted to him by the aircraft owners (§ 10 paragraph 4) and to match the data with his/her own data.

(4) The aerodrome holder shall be obliged to compile a summary of the data being compared at the latest by the 15. The date of the second calendar month following the calendar month in which the departure has been made shall be sent to the tax office responsible for the collection of the issue of the flight. The transmission of the records shall be carried out electronically.

(5) The transmission in accordance with paragraph 4 of this Regulation shall contain the following data, summarized by aircraft holder:

1.

ICAO code of the aircraft holder,

2.

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

3.

month and year for which the notification is sent,

4.

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),

5.

Number of

a)

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

b)

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

c)

Transfer passengers.

(6) By way of derogation from paragraph 5, the aerodrome holder has carried out, with regard to those aircraft holders, the departures which result from or arose from a tax liability and have not transmitted any data within the meaning of Article 10 (4), the following: Records to be transmitted:

1.

ICAO code of the aircraft holder,

2.

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

3.

month and year for which the notification is sent,

4.

flight number or registration number of the aircraft,

5.

the date and time of the scheduled departure,

6.

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

7.

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),

8.

Number of

a)

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

b)

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

c)

Transfer passengers,

9.

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.

(7) The aerodrome holder shall transmit the adjusted data correctly, in full and in good time, then the liability of the aerodrome holder in accordance with § 6 for the levy, which is not applicable to the period for which the data has been transmitted, shall not be held. "

5. In § 12 the last sentence is:

"The Regulation may provide that the person liable for payment and the aerodrome holder shall be able to serve a particular public or private-sector transfer body."

6. In § 15 the following sentence is added:

" The Federal Minister of Finance, together with the Federal Minister for Transport, Innovation and Technology, has the impact of the introduction of the Air Procurement Law on the aviation sector and the development of revenues from the flight levy up to 30. "September 2012."

7. In § 16, the following paragraph 3 is added:

" (3) § 3 Z 7, § 8 (1) and (4), § 9 para. 1, § 10, § 11 and § 12, in the version of the Federal Law BGBl. I n ° 76/2011, enter 1. Jänner 2011 in force. "

Article 2

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

(1) § 3 is amended as follows:

(a) (1) (10):

" 10.

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:

a)

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.

b)

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

c)

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.

d)

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.

e)

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

f)

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 tax exemption does not exist if the employer during the international dispatch

-

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

-

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

With the freedom of taxation, consideration of the costs of advertising related to this foreign activity pursuant to § 16 (1) Z 9 as well as expenses for family home trips and for double financial management are covered, unless the employee is Requests that it be taken into account in the context of the assessment; in this case, the tax exemption shall not be granted. "

(b) In paragraph (3), the expression and punctuation "10," .

§ 4a reads as follows:

" § 4a. (1) Freigebige grants (donations) from the operating assets for the benefit of the recipient (para. 2) to beneficiaries (par. 3 to 6) shall be considered as operating expenditure in so far as they do not exceed 10% of the profit of the immediately preceding marketing year, in accordance with the following provisions. If economic goods are allocated, the common value shall be used as the operating expenditure; the remaining book value shall not be used as an operating expenditure and the partial value shall not be used as an operating resource. Reserves that have been transferred in accordance with § 12 to the goods to be used are to be retaxed. Insofar as deductible benefits exceed the maximum permitted limit, these may be issued as a special edition in accordance with § 18 (1) Z 7 or Z 8.

(2) Beneficiaries are:

1.

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.

2.

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

3.

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

a)

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.

b)

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.

c)

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

d)

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).

e)

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.

4.

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.

(3) Beneficiaries of the fulfilment of the purposes set out in paragraph 2 (2) are:

1.

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

2.

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

3.

the Austrian Academy of Sciences;

4.

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;

5.

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;

6.

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.

(4) Beneficiaries of the fulfilment of the purposes referred to in paragraph 2 (2) are:

a)

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

b)

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;

c)

the Federal Monuments Office;

d)

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.

(5) Beneficiaries of the fulfilment of the purposes referred to in paragraph 2 (2) are:

1.

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

2.

Bodies of public law,

3.

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

4.

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.

(6) Beneficiaries of the services referred to in paragraph 2 (2) shall be:

1.

voluntary fire brigade, without prejudice to their legal status,

2.

National fire-fighting associations.

These institutions shall keep records of the collection of donations and shall keep the statements of confirmations of the cash receipts of donations (§ 132 BAO).

(7) The following shall apply to the grants:

1.

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.

2.

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.

3.

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.

4.

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.

(8) For inclusion in the list referred to in paragraph 7 Z 1, the following conditions exist:

1.

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

a)

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

b)

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).

c)

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.

d)

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

2.

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

a)

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

b)

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.

c)

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.

d)

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.

e)

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

3.

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

a)

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).

b)

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.

c)

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.

d)

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

The existence of the requirements of Z 1 to 3 is to be confirmed annually by an auditor within the framework of an audit of the accounting or annual financial statements corresponding to the requirements of § § 268 et seq. of the company's Code of Corporate Law.

This confirmation shall be submitted to the Finanzamt Wien 1/23 every year within nine months of the closing date. In the event of a change in the legal basis, the amended legal basis (statute of association, statutes, social contract) must also be submitted. The Finanzamt Wien 1/23 (Finanzamt Wien 1/23) has to confirm the fulfilment of the legal requirements, to register the body and to register all the bodies that meet these requirements on the homepage of the Federal Ministry of Finance in a list.

If the inclusion in the list is requested for the first time, the current legal basis, the confirmations of the auditor for the previous three marketing years and, if available, the number under which the body in the central A register of associations or in the company's book is to be transmitted to the tax office. "

3. § 6 Z 2 lit. c Last sentence is:

"A remaining negative overhang may only be halved."

4. § 10 (1) Z 1 reads:

" 1.

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. "

5. § 14 is amended as follows:

(a) In paragraph 6, the first sentence is:

" Taxable persons who determine their profit in accordance with § 4 (1) or § 5 may form pension provisions for:

-

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. "

(b) In paragraph 7 (1), the word order shall be "for life insurance within the meaning of section 20 (2) of the Z 1 in conjunction with Section 78 of the Insurance Supervision Act" through which the phrase "for life insurance within the meaning of section 20 (2) (1) or for the capital investment-oriented life insurance within the meaning of section 20 (2) (4a) in each case in conjunction with section 78 of the Insurance Supervision Act" replaced.

6. § 18 shall be amended as follows:

(a) (1) (5) reads:

" 5.

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. "

(b) (1) (7) reads:

" 7.

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. "

(c) In paragraph 1 (8), the first sentence shall be:

"Free use of funds (donations of funds) to beneficiary bodies within the meaning of § 4a (3) (4) to (6), (5) and (6) in accordance with the following provisions:"

(d) In paragraph 1 (8), the lit. a:

" (a)

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. "

(e) In paragraph 1 Z 8 lit. b will replace the first sentence by the following phrases:

" 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 shall not be deductible. "

(f) In paragraph 1 Z 8, lit. c:

" (c)

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. "

7. § 19 (1) reads:

" (1) Revenue shall be obtained in the calendar year in which they are received by the taxable person. By way of derogation:

1.

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.

2.

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.

3.

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. "

8. § 20 (1) Z 5 reads:

" 5.

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

b)

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

c)

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

d)

Discharge increases under the Financial Criminal Law.

e)

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

9. In § 27 (5), the Z 5 and 6 are deleted.

(10) § 27a is amended as follows:

(a) In paragraph 2 (2), the word order shall be "both in legal terms and in actual terms" through the phrase "in legal or actual terms" replaced.

(b) In paragraph 2 (3), the word order shall be "Profit parts from participation" through the phrase "Income from participation" replaced.

(c) In paragraph 2, in Z 6, the point shall be replaced by a stroke, and the following Z 7 shall be added:

" 7.

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

(d) In paragraph 4 (3), first sentence, the word order shall be "weighted average price" through the phrase "sliding average price in euro" , and it shall be inserted after the first sentence of the following sentence:

"According to Section 93 (4), purchase costs are not included in the sliding average price."

11. In Section 39 (3), the phrase shall be replaced by the phrase "The amount of duty required in the communication or the delivery credit note" the phrase "The income tax in the communication" .

12. § 41 (4) reads:

" (4) In the determination of the income from non-self-employed work, references which remain tax-free pursuant to § 67 (1) or § 68 or were to be taxed with the fixed sentence of § 67 or with the flat rates of § 69 (1) shall not be taken into account. The tax, which is attributable to other references within the annual sixty-year period pursuant to § 67 (1) and (2) and to references pursuant to § 67 (5), second indent, to be taxed pursuant to Article 67 (1), is to be recalculated, however, if the sixteenth-year of the year is 2 100 Euro exceeds. The basis of assessment shall be the other references within the annual account in accordance with § 67 (1) and (2) as well as the references in accordance with § 67 (5), second division, to be taxed in accordance with Section 67 (1), minus the contributions paid to it pursuant to § 62 Z 3, 4 and 5. The tax will amount to 6% of the tax base exceeding 620 euros, but not more than 30% of the tax base exceeding 2 000 euro. Notwithstanding the provisional tax deduction in accordance with § 69 (2) and (3), a seventh of these remuneration shall be deemed to be a reference which was to be taxed with the fixed tax rate of Section 67 (1) and which was withheld from the 6% payroll tax. A seventh of the references pursuant to Section 69 (5) and (7) shall be deemed to be related to the fixed tax rate of Section 67 (1). "

Section 45 (1) reads as follows:

" (1) The taxable person shall pay the income tax in accordance with the general tax rate and in accordance with the special tax rate. Advance payments are to be rounded off to full euro. "

14. § 63 (7) reads:

"(7) For employees who are limited to a taxable person and for employees who are treated as unlimited taxable persons in accordance with Section 1 (4), there is no free amount of notice to be drawn up."

§ 67 shall be amended as follows:

(a) In paragraph 1, the last sentence is:

"The free amount of 620 euros and the free limit of 2 100 euros shall not be taken into account in the case of references pursuant to para. 3, para. 4, para. 5, first indent, para. 6 to 8 and para. 10."

(b) (5) reads:

" (5) For employees who are the construction workers ' leave and departure act (BUAG), BGBl. N ° 414/1972, shall apply to:

-

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. "

16. In § 69 (4) (2), the phrase shall be "§ 67 (5)" through the phrase "§ 67 (5), first indent" replaced.

17. § 77 (4) reads:

" (4) The employer may, in the case of employees who have been permanently paid by this employer in the calendar year (§ 25), in the month in which the last other reference is paid for the calendar year, the payroll tax for those in the calendar year shall recalculate other references within the annual sixty-year period in accordance with section 67 (1) and (2) and for references pursuant to section 67 (5), second indent, to be taxed pursuant to section 67 (1), if the annual sixths exceed EUR 2 100. The basis of assessment shall be the other references within the annual sixty-year period pursuant to § 67 (1) and (2) as well as references pursuant to § 67 (5) second indent, to be taxed pursuant to Section 67 (1), minus the contributions to be paid on it pursuant to § 62 Z 3, 4 and 5. The tax will amount to 6% of the tax base exceeding 620 euros, but not more than 30% of the tax base exceeding EUR 2 000. "

18. § 93 is amended as follows:

(a) (2) (1) is:

" 1.

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. "

(b) In paragraph 4, in the first sentence, the term: "go out" by the term "to go out" shall be replaced by the third and fourth sentences and the following sentences shall be inserted after the second sentence:

" If no course or commercial value exists, the depository authority shall assume, in the event of a subsequent realization, that the cost of acquisition in the case of § 27a (3) (2) (2) (2) (2) (2) (2) (2) a half of the proceeds, in the case of § 27a (3) (2) (2) (2 lit). b correspond to half a common value at the time of removal. If, at the time of the deposit, there is neither a price or commercial value at the time of the implementation of the deposit, the depository institution shall assume that the cost of the acquisition shall correspond to the value of the common value at the time of collection.

If the taxable person

-

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.

In these cases, the taxable person can prove, within the framework of the apportionment (Section 97 (2)), that the actual purchase has been effected before the said dates. "

(c) In paragraph 4, in the penultimate sentence after the words "the depository post not after" the phrase "or, at the time of a subsequent realization, no course or trade value" inserted.

(d) (5) reads:

" (5) For the purposes of the tax deduction, it must be assumed that:

-

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. "

19. § 94 shall be amended as follows:

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

"This shall not apply to capital gains pursuant to Section 27 (2) (1) of the Federal Republic of Germany, the debtor of which has a head office or a registered office in Germany."

b) In Z 5 first sentence, the word sequence shall be "and in the case of income pursuant to § 27 (2), (3) and (4)" through the phrase "and in the case of income pursuant to Article 27 (2) (2), (3) and (4)" replaced.

(c) Z 7 and 8 are:

" 7.

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.

8.

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. "

20. § 95 shall be amended as follows:

(a) In paragraph 1, third sentence, the word "foreign" , the point shall be replaced by a stroke, and the following half-sentence shall be added:

"The liability is to be made by the Finanzamt Wien 1/23."

(b) In paragraph 2 (1), the word order shall be "including actual distributed proceeds and the proceeds of the proceeds" through the phrase "including, in fact, the proceeds of the proceeds of the proceeds and the proceeds of the proceeds of the proceeds" replaced.

(c) 2 (2) (1) ( a is:

" (a)

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. "

(d) In paragraph 2 Z 1 lit. b third indent and 2 (2) (2) (2) lit. b third indent shall be the date "30.6.2006" by the date "14.6.2006" replaced.

(e) In paragraph 3 (2), the last sentence shall be replaced by the following:

" In the event of a notification of the entry of circumstances ending or justifying the withdrawal obligation (in particular a declaration of liberation or revocation), or in the case of the service of a certificate within the meaning of § 94 Z 5 last sentence, the rate of interest shall be the rate of interest on the The period from the last inflow in accordance with § 19 to the notification or delivery is no longer applicable, or the pro-rata capital gains as a result. In the event of a depodiation or withdrawal within the meaning of Z 3, the interest income which is attributable to the period from the last inflow in accordance with § 19 to the notification or delivery shall be the interest income, respectively. to collect the pro-rata capital gains as a unit interest in the context of the income from realised increases in value. "

(f) In paragraph 3, Z 3, the first sentence shall be:

" In the case of capital gains pursuant to § 27 (3) and (4)

-

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. "

(g) In paragraph 4 (2), the word shall be "debtor" by the word "Withdrawal" replaced.

(h) the following paragraph 5 is added:

" (5) If the credited capital gains from the transfer of capital are subsequently reduced, the deductible is to be credited with the capital gains tax which is due to the retrospected capital gains. Losses resulting from the redemption of economic goods within the meaning of section 27 (3) do not constitute a subsequent reduction. "

21. § 97 shall be amended as follows:

(a) In paragraph 1, the first sentence shall be:

" For natural persons and for entities not covered by Section 7 (3) of the Corporate Tax Act 1988, the income tax (corporation tax) is applicable to income from capital assets, on the income of which the special tax rate in accordance with § 27a The provisions of paragraph 1 shall apply by means of the capital gains tax other than in the cases of the rule-tax option (Article 27a (5)) and the loss-relief option (par. 2). "

(b) In paragraph 2, first sentence, the word order shall be "For the purpose of carrying out the loss compensation (section 27 (8)), on request" through the phrase "On request" replaced.

22. In Article 108g (5), the following sentence shall be inserted after the fourth sentence:

"In the case of the sale of shares in pension investment funds or their redemption in the sense of section 108i (1) (1) (1)), this post-tax shall replace taxation in accordance with § 27 (3)."

23. § 124b Z 152 reads:

" 152.

§ 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.

For inclusion in the lists for the year 2009 referred to in Section 4a Z 4, bodies within the meaning of Section 4a Z 3, which have been in existence for three years and which satisfy the requirements, or from a previous organisation, shall be subject to the following conditions: (Organization field with own accounting department), which has fulfilled these conditions, has emerged, in order to maintain the retroactive fund deductibility by 15 June 2009, the financial office Vienna 1/23 the confirmations of the auditor of the The conditions for the closing dates of the years 2006 and 2007 referred to in Section 4a (4) (4) together with an up-to-date version of the legal basis (such as articles of association, social contract). As of the closing date of 2008, § 4a Z 4 applies, so that a donation deductibility is only given with the registration in the respective list. The Finanzamt Wien 1/23 has for the first time published the lists for 2009 until 31 July 2009. These lists, published until 31 July 2009, shall apply to benefits from 1. Jänner 2009.

For the purpose of evaluating the deductibility of benefits pursuant to § 4a Z 3 and 4 as well as § 18 para. 1 Z 8, an examination advisory board is to be set up at the Federal Ministry of Finance. In the calendar years 2009 and 2010, employers who pay out benefits from a statutory social security or pension scheme of a local authority within the meaning of section 25 (1) Z 1, 3 or 4 may in the calendar years 2009 and 2010 in the course of a roll-up according to § 77 (3) (3) Special expenditure within the meaning of section 18 (1) Z 8. "

24. § 124b is amended as follows:

(a) Z 181 is:

" 181.

§ 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

, § 6 Z 5 in the version prior to the 2011 Budgetbegleitgesetz, BGBl, is due to economic goods and derivatives in the sense of § 27 (3) and (4) which are acquired before the respective dates. I No 111/2010, to be applied further. "

(b) Z 184 to 186 are:

" 184.

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.

185.

§ § 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:

a)

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.

If the deductible is not known to the deduction for the acquisition cost of shares in the sense of the second and third partial triches as of April 1, 2012, the offtake (§ 95 para. 2 Z 2) has one of the common value of the shares as of 1 April 2012 to be used as an acquisition cost; § 93 (4) third and fourth sentence are to be applied in the appropriate way. The Federal Minister of Finance is authorized to determine, by means of a regulation, how this value is to be deducted from the common value as of 1 April 2012. In addition, the regulation may provide that for credits of capital gains tax in accordance with § 95 (7) in the version prior to the 2011 Budgetbegleitgesetz, BGBl. I n ° 111/2010 shall be a blow from the actual or derived cost of acquisition.

b)

§ 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.

c)

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.

d)

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.

Section 94a in the version prior to the 2011 Budgetbegleitgesetz, BGBl. I n ° 111/2010 shall continue to apply until 31 March 2012.

186.

§ 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.

For natural persons and for corporate bodies, to the extent that the entities receive income from capital assets, the income tax (corporation tax) applies to such altemissions by one of the paying agencies in the amount of the capital gains tax the amount of voluntary contributions paid on a voluntary basis. The order for the removal of such an amount shall be irrevocable. "

(c) After Z 191, the following Z 192 to 201 shall be added:

" 192.

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;

is already subject to the special tax rate referred to in Article 27a (1) and (2).

193.

(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.

b)

§ 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.

194.

§ 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.

195.

§ 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.

196.

§ § 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):

a)

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.

b)

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.

c)

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.

197.

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.

198.

§ 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.

199.

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.

200.

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.

201.

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. "

Article 3

Amendment of the Corporate Tax Act 1988

The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

(1) § 10 is amended as follows:

(a) (1) (6) reads:

" 6.

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. "

(b) In § 10 (6), second sentence, the word order shall be replaced by "foreign tax to be seen" the phrase "foreign tax to be seen, primarily the foreign corporation tax," .

(c) the following sentences are added to paragraph 6:

" Exceeding the chargeable foreign corporation tax exceeds the tax liability under the dismissal of a minimum tax in accordance with Section 24 (4), the amount of the excess can be credited to the tax liability in the following years on request. The amount of the excess amount shall be deducted from the notice of duty. "

2. § 12 para. 1 Z 4 reads:

" 4.

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

b)

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

c)

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

d)

Discharge increases under the Financial Criminal Law.

e)

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

The first sentence of Article 13 (4) reads as follows:

"Where a part of a body which is not held in an operating capacity is sold to a body in which the private foundation or, in the case of a free acquisition, its legal person has been involved in at least 1% over the last five years, the following shall apply:"

4. In § 21 (3), the following Z 3 and 4 are added:

" 3.

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

4.

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. "

5. In § 22 (3), the last sentence is deleted.

(6) § 26c is amended as follows:

(a) Z 23 lit. a is:

" (a)

§ 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. "

(b) In Z 23 lit. d is the time " 1. October 2011 " by the time "1. April 2012" replaced.

c) In Z 23 lit. e will be the time "30th September 2011" by the time "31 March 2012" replaced.

d) In Z 24 second sentence, the time " 1. October 2011 " by the time "1. April 2012" replaced.

(e) the following Z 25 to 27 shall be added:

" 25.

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:

a)

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.

b)

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

.

26.

§ 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.

27.

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

Article 4

Amendment of the 1994 turnover tax law

The sales tax law in 1994, BGBl. N ° 663/1994, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

1. § 4 (9) is deleted.

2. In § 18 (9), the position of the reference shall be replaced by "§ 18 (2) (4) and (5)" the reference "§ 18 (2) (5) and (6)" .

(3) In § 19 (1), the second sentence reads:

" In the case of other services (other than the payment of charges for the use of federal roads and the services referred to in Section 3a (11a)) and in the case of works deliveries, the tax shall be payable by the recipient of the service, if:

-

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). "

Section 19 (1e) reads as follows:

" (1e) The tax shall be payable by the recipient of the service if he/she is an entreponer,

a)

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,

b)

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.

The performer is liable for this tax. "

5. § 19 para. 2 Z 1 lit. c is deleted.

6. § 20 (4) deleted.

7. § 21 (7) shall be deleted.

8. § 23 (8), first sentence reads:

"By way of derogation from Section 12 (1), the trader shall not be entitled to deduct the tax amounts due separately for the travel benefits as well as the tax amounts due in accordance with section 19 (1) second sentence as a pre-tax."

9. § 27 (4), first sentence reads:

" If an entrepre who does not have a domiated residence (registered office) or his/her habitual residence or a permanent establishment domestiated, a taxable benefit in the territory of the country (except for the benefits referred to in Article 3a (11a)), has the following: Recipient, if he is a legal person under public law, or an entrepre for whose undertaking the performance is executed, to withhold the sales tax incurred in respect of that benefit and in the name and for the account of the to the financial office responsible for this competent authority. "

10. According to Article 28 (36), the following paragraph 37 is inserted:

" (37) § 19 para. 1 second sentence, § 19 para. 1e, § 27 para. 4 first sentence and Z 1 of the annex, in each case in the version of the Federal Law BGBl. I No 76/2011, shall apply to transactions and other facts to be carried out after 31 December 2011, or are taking place. "

11. Z 1 of the plant is:

" 1.

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. '

(12) In Article 1, paragraph 5 reads:

" (5) The acquirer may waive the application of paragraph 4. The waiver is to be explained in writing to the tax office within the time limit for the filing of the pre-notification for the pre-registration period of a calendar year in which an acquisition has been made for the first time. Waiving shall also apply to the use of a VAT identification number issued on the basis of an application pursuant to Article 28 (1), second sentence, to the supplier for the purchase of goods from the rest of the Union territory. A waiver shall be binding on the acquirer for at least two calendar years and may be revoked only with effect from the beginning of a calendar year. The revocation shall be declared in writing to the tax office within the time limit for the filing of the pre-notification for the pre-registration period of this calendar year in which an acquisition has been made for the first time. "

Article 5

Amendment of the Fees Act 1957

The Fees Act 1957, BGBl. N ° 267/1957, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

(1) In § 14 of the subsection (b) of subheading 8 (b) "10 Euro" by the amount "20 Euro" replaced.

2. § 28 is amended as follows:

(a) In paragraph 3, second sentence, the expression "§ 31 (3)" .

(b) In paragraph 4, the word order is deleted "as well as the other persons responsible for the direct payment of fees" .

3. § 35 (3) reads:

" (3) (a)

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.

b)

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. "

4. In Article 35 (6), the following sentence is added:

"The municipalities (excluding Vienna) shall be entitled to an amount corresponding to the production costs invoiced by Österreichische Staatsdruckerei GmbH for each travel document which has been issued free of charge."

5. In § 37, the following paragraph 29 is added:

" (29) 1.

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.

2.

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. '

Article 6

Amendment of the Insurance Tax Act 1953

The Insurance Tax Act 1953, BGBl. N ° 133/1953, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

Section 12 (3) Z 19 reads as follows:

" 19.

§ 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. "

Article 7

Amendment of the Local Tax Act 1993

The Local Tax Act 1993, BGBl. No. 819/1993, as last amended by the Federal Law BGBl. I n ° 52/2009, shall be amended as follows:

1. § 5 para. 2 lit. c is:

" (c)

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; "

(2) In § 16, the following paragraph 11 is added:

" (11) § 5 para. 2 lit. c in the version of the Federal Law BGBl. I n ° 76/2011 is 1. Jänner 2012 in force. § 5 para. 2 lit. c in the version before the Federal Law BGBl. I n ° 76/2011 should continue to be applied if the provision of § 124b Z 195 of the Income Tax Act 1988 is applied to pay in accordance with Section 3 (1) Z 10 of the Income Tax Act 1988. "

Article 8

Amendment of the New Founding Support Act

The New Founding Funding Act, BGBl. I n ° 106/1999, as last amended by the Federal Law BGBl. I No 180/2004, shall be amended as follows:

1. § 1 Z 7 reads:

" 7.

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). "

2. In § 6, the following paragraph 5 is added:

" (5) § 1 Z 7 in the version of the Federal Law BGBl. I No 76/2011 should be applied for new start-ups which will take place after 31 December 2011. '

Article 9

Amendment of the Family Law Compensatory Act 1967

The Family Law Balancing Act 1967, BGBl. No 376/1967, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

1. § 41 para. 4 lit. c is:

" (c)

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; "

2. In § 55, the following paragraph 18 is added:

" (18) § 41 para. 4 lit. c in the version of the Federal Law BGBl. I n ° 76/2011 is 1. Jänner 2012 in force. Section 41 (4) (lit). c in the version before the Federal Law BGBl. I n ° 76/2011 should continue to be applied if the provision of § 124b Z 195 of the Income Tax Act 1988 is applied to pay in accordance with Section 3 (1) Z 10 of the Income Tax Act 1988. "

Article 10

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

1. § 3 para. 2 lit. b is:

" (b)

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

2. In Section 201 (3), the word in Z 1 shall be deleted. "or" , in Z 2 the point shall be replaced by a dash and the following Z 3 shall be added:

" 3.

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

3. According to § 205 the following § 205a and § 205b are inserted:

" § 205a. (1) Insofar as an already paid duty of duty, the amount of which depends directly or indirectly on the completion of an appeal, is reduced as a result of the appeal, interest for the period shall be deducted at the request of the surcharge. Dedirection until the date of the announcement of the charge reducing the charge (appellate interest).

(2) The Application (para. 1) has to contain:

a)

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

b)

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

c)

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

(3) Interest shall be fixed only in so far as a decision is challenged in points where it deviates from the application on which it is based or is subject to a decision which is not based on the application of the decision.

(4) The interest rate is 2% above the base interest rate per year. Interest which does not reach the sum of EUR 50 is not to be fixed.

§ 205b. § 205a does not apply to land and municipal levies. "

4. In § 208, para. 1, it is after lit. e replaces the point with a stroke point and the following lit. f is added:

" f)

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. "

(5) In § 209a, the following paragraph 4 is added:

"(4) Declarations of duty shall be deemed to be applications within the meaning of paragraph 2 if the amount of duty to be deducted after the limitation of the period of limitation would result in a credit note."

6. In Section 242a (2), the following sentence is added:

"This shall apply analogously to repayments pursuant to § 240 (3) and § 241."

7. In § 282 (3), the wording of the staples shall be replaced by "(§ 293, § 293b)" the parenthesis expression "(§ 293, § 293b and § 293c)" .

8. In accordance with § 293b the following § 293c shall be inserted:

" § 293c. The levy authority may, at the request of a party (§ 78) or on its own motion, rectify a charge or a notice of notice in so far as it is no longer allowed to take into account a situation which, as a consequence, is the case with the same party or the same Party (s) has a multiple or non-tax effect, although its one-off consideration would be offered in an inter-periodenal consideration. "

9. In § 295, the following paragraph 4 is added:

" (4) If an appeal against a document, the form and content of a

-

Notice of arrest (§ 188) or of a

-

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

, because the document is not admissible, because the document is not a communication, the document based on the document shall be based on amendments to the document (paragraph 1). 1) at the request of the party (§ 78). The application shall be submitted before the expiry of the time limit applicable for requests for resurrecy pursuant to Section 304. "

10. In § 323, the following paragraphs 29 to 31 are added in accordance with paragraph 28:

" (29) § 205a in the version of the Federal Law BGBl. I n ° 76/2011, enters into force 1. January 2012 will be applicable for the first time for tax reductions from this point in time, taking into account prior to entry into force only for periods from the date of entry into force.

(30) § § 3 para. 2 lit. b, 201 para. 3 and 205b, in each case in the version of the Federal Law BGBl. I n ° 76/2011, enter 1. Jänner 2012 in force.

(31) § § 208 (1) (f), 209a (4), 282 (3), 293c and 295 (4), respectively in the version of the Federal Law BGBl. I n ° 76/2011, enter into force on 1 September 2011. "

Article 11

Amendment of the Gambling Act

The gambling law, BGBl. N ° 620/1989, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

1. In Section 12a (4), the first sentence is inserted:

"The Federal Minister of Finance is empowered to lay down detailed rules on the construction and game features of video lottery terminals, as well as to define recording and retention requirements."

Section 58 (3) reads as follows:

" (3) Gambling in the context of prize-winning games (price statements) without an asset value performance in accordance with § 2 para. 1 Z 2 (use) are subject to a gambling tax of 5 vH of the prospective capital benefits (profit), if the (also) to the domestic public. The tax liability shall not apply if the tax does not exceed the amount of EUR 500 in the calendar year. "

(3) § 59 is amended as follows:

(a) In paragraph 1 (1), the following phrase shall be added:

"in the cases of § 58 (3) with the end of the calendar year of the publication of the prize;"

(b) In paragraph 3, first sentence, the number together with the punctuation "1," and the following second sentence shall be inserted:

" The debtors of the charges in accordance with § 58 (3) shall have to charge them for a calendar year themselves and shall have them up to the age of 20. the calendar month (due date) to be paid to the tax office for fees, traffic taxes and gambling. "

(c) In § 59, the following paragraph 7 is added:

" (7) Bloße published publications (§ 26 Mediengesetz) in connection with competitions (price statements) without capital benefit (Section 58 (3)) shall not be considered as an event of a performance by the media owner (paragraph 58, paragraph 3). 2 Z 1) still as a play in the area of disposal of the media holder (par. 4 lit. (a) if the media owner does not act as an (co-) organizer himself. "

4. In Section 59a (4), the term "Federal Tax Regulation" by the term "Federal Tax Code" replaced.

(5) In § 60, the following paragraph 29 is added:

" (29) § 58 (3) and § 59 (1) and (3), in each case in the version of the Federal Law BGBl. I n ° 76/2011, enter into force on 1 September 2011 and apply to gambling in the context of prize-winning games (price statements) without an asset-value performance in accordance with § 2 (1) Z 2 (use), the contract of which shall be concluded from 1 September 2011. is coming. "

Article 12

Amendment of the Customs Law-Implementing Act

The Customs Law Implementing Act, BGBl. N ° 659/1994, as last amended by the Federal Law BGBl. I No 34/2010, shall be amended as follows:

1. The last sentence of § 7 (3) of the last sentence and the last sentence of paragraph 4 shall be replaced by the date of the citation. "pursuant to § 38 (1) FinStrG" the citation "in accordance with § § 38 (1), 38a (1) and 39 (1) FinStrG" .

2. In § 17c para. 1, the third and fourth sentences are:

" It is stated that the conditions for a guarantee in accordance with § § 109 Z 1, 110 para. 1 of the StPO (German Code of StPO) do not exist, the assurance must be repealed immediately. Incidentally, the provisional freezing shall not be effective as soon as the public prosecutor's office orders the freezing order or the court has decided on a request for seizure by a final decision. "

3. In § 46, first sentence, the term "Import surveillance" by the term "Monitoring" replaced.

4. In § 85c (8) the first sentence is:

" For the lodging of the appeal, the proceedings of the independent financial council as well as its decisions, and for the suspension of the enforcement, the relevant regulations of the BAO shall apply, insofar as the regulations contained in this Federal Act do not stand in the way of it. "

Section 86 (1) reads as follows:

"(1) The non-tariff import and export duty exemptions shall be determined in accordance with the customs legislation of the Union referred to in § 1, international law applicable in the Republic of Austria, in so far as such exemptions are concerned, as well as § § 89 to 97."

6. In § 99 (1) the following Z 5 is added:

" 5.

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

Article 13

Amendment of the EU's Financial Enforcement Act

The EU's Financial Enforcement Act, BGBl. I n ° 19/2009, is amended as follows:

1. § 4 para. 2 Z 9 reads:

" 9.

According to the certified statement of the

a)

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

b)

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

aa)

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

bb)

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

cc)

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

c)

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. "

2. Appendix 2 lt. Section 13 (2) reads as follows: (see annexes)

Fischer

Faymann