Regulation of the Federal Minister of Finance concerning the amendment of the Regulation on the establishment of average rates for the determination of the profit from agriculture and forestry (LuF-PauschVO 2011)

Due to § 17 (4) and (5) of the Income Tax Act 1988, BGBl. No. 400, as amended, shall be replaced by:

The regulation of the Federal Minister of Finance on the establishment of average rates for the determination of the profit from agriculture and forestry (LuF-PauschVO 2011), BGBl. II No 471/2010, shall be amended as follows:

1. § 5 together with headline reads:

" Horticulture

§ 5. (1) The profit from horticulture (§ 49 Evaluation Act 1955) shall be determined by revenue-expenditure account.

(2) Operating expenditure shall be set at an average rate of 70% of operating revenue (including turnover tax). In addition to this average rate, expenditure on wages (including non-wage labour costs) should be taken into account as additional operating expenditure. The deduction of operating expenditure may only take place up to the level of the operating revenue.

(3) By way of derogation from the provisions of paragraphs 1 and 2, area-based averages shall apply to the calculation of the profit from horticultural production. The prerequisite for this is that the exclusive operating item consists of the supply of own gardening products to resellers. This condition is also fulfilled if the revenues from other deliveries-except for asset sales-and from services on a total basis are not more than EUR 1 500 (including VAT) per year. Resellers shall be considered to be establishments which, in commercial terms, continue to sell the products delivered to them either unchanged or after processing or processing. The average rates are:

1.		For the cultivation of vegetables

	per m² of	Euro
	Free land area
a)	(aa) culturally	0.24
	bb) multi-culturalig	0.42
b)	covered cultural areas
	(aa) in the case of plastic film tunnels
	up to 3.5 m base width	0.42
	over 3.5 m base width	0.84
	bb) at Niederglas (Mistbeete, Erdhäuser)	0.84
	cc) in non-stable greenhouses
	non-heatable	0.96
	heatable	1.2
	dd) in stable greenhouses
	non-heatable	1.08
	heatable	1.32

2.		for the cultivation of flowers and perennials

	per m² of	Euro
a)	Free land area
	(aa) culturally	0.3
	bb) multi-culturalig	0.48
b)	covered cultural areas
	(aa) in the case of plastic film tunnels
	up to 3.5 m base width	0.48
	over 3.5 m base width	1.08
	bb) at Niederglas (Mistbeete, Erdhäuser)	1.08
	cc) in non-stable greenhouses
	non-heatable	1.2
	heatable	1.8
	dd) in stable greenhouses
	non-heatable	1.5
	heatable	2.7

3.		for tree nurseries

	per m² of	Euro
a)	Area to grow fruit trees and berry bushes	0.48
b)	Area for the production of ornamentals	0.6

(4) The extent of the covered areas of culture is determined by the extent of the area surrounding the outsides of the covered areas. In greenhouses, therefore, the outsides of these buildings are authoritative.

(5) In determining the basic amount (§ 2), the proportion of the unit value which is generated by the gardening-used base areas shall be divorced from the unit value. "

2. In § 7, the second sentence is deleted.

Section 13 (1) reads as follows:

" (1) The interim sum resulting from the provisions of § § 1 to 6 or 8 to 12 is to be paid for paid interest (including hunting and leasing of fishing rights) in order to provide income from wilderness as well as income from the income of the wild and to the income from the income of the wild. 4 and 5 non-recorded operations and in order to increase income from economic goods not belonging to the unit value in accordance with § § 30 (2) Z 6 and 11 (4) of the valuation law in 1955, provided that such income is not in accordance with Section 97 (1) of the German Income Tax Act In 1988, it was treated as end-taxed. The separate approach of these operations, which are not covered by the lump-sum, must not lead to any loss in each individual case. "

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