2011 Budget Bill

Original Language Title: Budgetbegleitgesetz 2011

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111. Federal Law, with which the Constitutional Court Act of 1953, the Administrative Court Act 1985, the Court of Auditors Act 1948, the Law of the Party, the Publication Law 1984, the KommAustria-Gesetz, the General Administrative Procedures Act 1991, the Administrative Code Act 1991, the Delivery Act, the eGovernment Act, the Federal Statistics Act 2000, the Consular Fee Act 1992, the Stock Corporation Act, the Labor and Social Court Act, the Non-Strike Act, the Construction Law, the Railways-expropriation compensation law, which Executive order, the Company Book Act, the Reproductive Medicine Act, the Fees Claims Act, the Judicial Insertion Act, the court fee law, the GmbH law, the insolvency order, the jurisdiction standard, the Notarial Ordinance, the Law on Private Foundations, the Law on the Law of Lawyers, the Law on Law, the Law on the Statute of the European Company, the Law on the Statute of the European Company, the Criminal Law Compensation Act 2005, the Company Code, the Law on the Law of the Law of the The law on the deposit of property rights, the law on housing ownership 2002, the Code of Civil Procedure, the Criminal Code, the Law on Narcotic Drugs, the Code of Criminal Procedure in 1975, the Law on Juvenile Justice, the Criminal Records Act, the Criminal Records Act, the Law of the Court of Justice, the Law on the Law of Justice, the Law of the Law, the Law of the Law, the The Public Prosecutor Act, the Guarantee Act 1977, the Corporate Service Portal Act, the Finance Procuration Act, the Petroleum Law Subsidy Act, the Income Tax Act 1988, the EU withholding tax law, the Corporate Tax Act 1988, the Federal Tax Act, the law on turnover tax In 1994, the valuation law in 1955, the Fees Act 1957, the Basic Value Tax Act 1987, the Capital Traffic Tax Act, the Insurance Tax Act 1953, the Fire Protection Tax Act in 1952, the Motor Vehicle Tax Act 1992, the Housing reconstruction law, the Federal Act concerning the granting of fee exemptions for bonds issued by local authorities, the Energy Tax Compensation Act, the Investment Fund Act, the Real Estate Investment Fund Act, the The Law on Consumer Procurement in 1991, the Local Tax Act 1993, which Federal Tax Code, the Tax Administration Organization Act 2010, the Tax Executive Order, the Gambling Act, the Tobacco Tax Act 1995, the Tobacco monopoly Act 1996, the Mineral Oil Tax Act 1995, the Finance Equalization Act 2008, the Civil Service Act 1986, the Law of Associations 2002, the Federal Foundation and the Law of the Fund, the Law on the Law of the Law of the German Federal Republic of Germany, the Law of the Law of Germany in 2001, the Law of the Law of 2001, the Law of the Law of 2001, the Law of Law 2001, the Law of the Law of the Federal Republic of Germany, 2001, the Law of the Competition law, the Mineral Raw Materials Act, which SME-Förderungsgesetz, die Gewerbeordnung 1994, das Bundesoming Money Act, das Kriegsgefangenenentschädigungsgesetz, das Bundesbahngesetz, das Disabled einstellungsgesetz, das Bundesdisabilities gesetz, das Bundes-Disabled Equality Act, das Federal Social Protection Act, the Hausworried Act, the Labour Constitution Act, the 1977 Unemployment Insurance Act, the Labour Market Service Act, the Labour Market Policy-Finance Act, the Insolvency-Remuneration Assurance Act, the Special Support Act, the General Social Insurance Act, the Industrial Social Security Act, the Farmers-Social Insurance Act, the General Pension Act, the Official Health and Accident Insurance Act, the Federal Act on a Fund for the Treasury of the Fund for the Social Security Act (Bundesgesetz) Territorial sickness funds, the civil servants ' law in 1979, the salary law in 1956, the contract law in 1948, the Judge and Public Prosecutor Service Act, the travel fee rule, the Pension Act 1965, the Federal Personnel Representation Act, the Landeslehrer-Dienstrechtsgesetz, das Land- and the forestry and forestry teacher service law, the Land and Forestry Workers Act Law, the Post-Structure Act, the Law on Asylum, the Federal Theatres Act, the Federal Railways Pension Act, the Federal Act on the Law of the Federal Republic of Germany The Law of the Family Load Act 1967, the University Act 2002, the Federal Museums Act 2002, the Federal Theatre Organization Act, the Health and Nutrition Security Act, the Altlastensanierungsgesetz, the Emissions Certificates Act, the Act of the Federal Republic of Germany Marketing Standards Act, the Environmental Promotion Act, the Federal Act on the Federal Office for Water Management and Amendment of the Water Construction Promotion Act, the Wine Act 2009, the Patent Office Fee Act, the Telecommunications Fee Act, the Fernspeakergeltsubsidies Act, the Postal Market Act, the Road tunnel safety law, the Aviation Act, the Rail Infrastructure Finance Act, the Shipping Law and the Water Road Act as amended, as well as a custody and confiscation act, a federal law for the repatriation of the Consumer health insurance contributions, a federal law relating to the comparatively clean up of the law of the Federal Nursing Money Act for the years 1993 to 2009, a law on stability, a law on flight rights, an aviation security law in 2011, a federal law with which the personnel of the Army Forest Administration The Federal Minister for Transport, Innovation and Technology (Federal Minister for Transport, Innovation and Technology), the Federal Minister for Transport, Innovation and Technology (Bundesgesetz, Federal Minister for Transport, Innovation and Technology), is responsible for a work-and-health-law, an agricultural control law and a federal law. shall be issued and the Stamp Act repealed (Budgetbegleitgesetz 2011)

The National Council has decided:

table of contents

Art.

Object/Label

1. Main item
General Affairs of the Constitution and Administration, Media Affairs

1

Amendment of the Constitutional Court Act 1953

2

Amendment of the Administrative Court Act 1985

3

Amendment of the Court of Auditors Act 1948

4

Amendment of the Political Parties Act

5

Amendment of the Law on Journalism Promotion 1984

6

Amendment of the KommAustria Act

7

Amendment of the General Administrative Procedure Act 1991

8

Amendment of the Administrative Criminal Law 1991

9

Amendment of the Delivery Act

10

Amendment of the eGovernment Act

11

Amendment of the Federal Statistics Act 2000

2. Main piece
International Affairs

12

Amendment of the consular fee law 1992

3. Main piece
Justice

Section 1
Civil rights matters

13

Amendment of the Stock Corporation Act

14

Amendment of the Labour and Social Court Act

15

Amendment of the Non-Strike Act

16

Amendment of the Construction Law Act

17

Amendment of the Railways-Enpropriation Compensation Act

18

Amendment of the Executive Order

19

Amendment of the Company Book Act

20

Amendment of the Reproductive Medicine Act

21

Amendment of the Fees Act

22

Amendment of the Judicial Introduction Act

23

Amendment of the Court Fees Act

24

Change of the GmbH-Act

25

Amendment of the Insolvency Code

26

Amendment of the Jurisdiction Standard

27

Amendment of the Code of Notarial Code

28

Amendment of the Private Foundation Act

29

Amendment of the Rules of Lawyers

30

Amendment of the Law on Lawyers

31

Amendment of the Law on the Rights of the Law

32

Amendment of the Law on the Statute of the European Company

33

Amendment of the Criminal Law Compensation Act 2005

34

Amendment of the Company Code

35

Amendment of the Law on Authentic Filing

36

Federal law on the deposit and confiscation of depositaries

37

Amendment of the Housing Property Act 2002

38

Amendment of the Code of Civil Procedure

39

Entry into force, conclusion and transitional provisions

Section 2
Criminal justice matters

40

Amendment of the Criminal Code

41

entry into force

42

Amendment of the Suchtmittelgesetz

43

Amendment of the Code of Criminal Procedure

44

Amendment of the Youth Court Act 1988

45

Amendment of the Criminal Law

46

Amendment of the Criminal Records Act

Section 3
Other business

47

Amendment of the Court of Justice Act

48

Amendment of the Act on Legal Practice

49

Amendment of the Public Prosecutor's Act

50

Federal Law for the Return of Consumer Refrigeration Equipment Disposal Contributions

4. Main piece
Finance

51

Amendment of the Guarantee Act 1977

52

Change of the Company Service Portal Act

53

Amendment of the Financial Procuration Act

54

Federal Law on the comparatively clean up of the law of the Federal Republic of Germany's Federal Nursing Money Act for the years 1993 to 2009

55

Amendment of the Oil Stock Subsidy Act

56

Federal law introducing a stability tax of credit institutions (Stability-Procurement Act-StabAbgG)

57

Federal law with which a flight tax is introduced (Flugabgabegesetz-FlugAbgG)

58

Amendment of the Income Tax Act 1988

59

Amendment of the EU withholding tax law

60

Amendment of the Corporate Tax Act 1988

61

Amendment of the Reformation Tax Act

62

Amendment of the 1994 turnover tax law

63

Amendment of the 1955 Evaluation Act

64

Amendment of the Fees Act 1957

65

Amendment of the Basic Value Tax Act 1987

66

Amendment of the Capital Traffic Tax Act

67

Amendment of the Insurance Tax Act 1953

68

Amendment of the Fire Protection Tax Act 1952

69

Amendment of the Motor Vehicle Tax Act 1992

70

Amendment of the Housing Reconstruction Act

71

Amendment of the Federal Act concerning the granting of fee exemptions for borrowing by local authorities

72

Amendment of the Energy Tax Compensation Act

73

Amendment of the Investment Fund Act

74

Amendment of Real Estate Investment Fund Law

75

Amendment of the standard consumption law 1991

76

Amendment of the Local Tax Act 1993

77

Amendment of the Federal Tax Code

78

Amendment of the Tax Administrative Organisation Act 2010

79

Amendment of the Tax Executive Order

80

Amendment of the Gambling Act

81

Amendment of the Tobacco Control Act 1995

82

Amendment of the Tobacco monopoly Act 1996

83

Amendment of the Mineral Oil Tax Act 1995

84

Amendment of the Financial Compensation Act 2008

85

Repeal of the stamp act

5. Main piece
Internal management

86

Amendment of the Civil Service Act 1986

87

Amendment of the Vereinsgesetz 2002

88

Amendment of the Federal Foundation for the Foundation and the Fund

89

Federal law which provides for provisions on security measures in the field of civil aviation (Aviation Safety Act 2011-LSG 2011)

90

Amendment of the law on the establishment of a residence and residence permit

6. Main piece
National Defense

Section 1
Defence Law

91

Amendment of the Wehrgesetz 2001

92

Amendment of the Military disciplinary law 2002

93

Amendment of the Army Fee Act 2001

94

Amendment of the Foreign Application Act 2001

Section 2
Heeresforstverwaltung

95

Federal Law, with which the personnel of the Army Forest Administration will be handed over to another legal entity

7. Main piece
Economy

96

Amendment of the Competition Act

97

Amendment of the Mineral Raw Materials Act (Förderzinsnovelle 2011)

98

Amendment of the SME Support Act

99

Amendment of the Industrial Regulations 1994

8. Main piece
Labour and social affairs

100

Amendment of the Federal Nursing Money Act

101

Amendment of the War Prisoner Compensation Act

102

Amendment of the Federal Railways Act

103

Amendment of the Disabled Persons Act

104

Amendment of the Federal Disabled

105

Amendment of the Federal Disability Equality Act

106

Amendment of the Federal Social Insurance Act

107

Amendment of the Hausworried Act

108

Amendment of the Labour Constitution Act

109

Amendment of the 1977 Unemployment Insurance Act

110

Amendment of the Labour Market Service Act

111

Change of Labour Market Policy-Finance Law

112

Amendment of the Insolvency-Remuneration Assurance Act

113

Amendment of the Special Support Act

114

Federal Law, which provides information, advice and support for work and health (Work and Health Act-AGG)

115

Amendment of the General Social Security Act (75). Novelle to the ASVG)

116

Amendment of the Industrial Social Insurance Act (37. Novelle to GSVG)

117

Amendment of the Farmers ' Social Security Act (37). Novelle to the BSVG)

118

Amendment of the General Pensions Act (7). Novelle to the APG)

119

Amendment of the Official Health and Accident Insurance Act (37. Novelle to B-KUVG)

120

Amendment of the Federal Act on a treasury fund for the area health insurance funds

9. Main piece
Law on duty and remuneration

121

Amendment of the Official Services Act 1979

122

Amendment of the salary law in 1956

123

Amendment of the Contract Law Act 1948

124

Amendment of the Judge and Public Prosecutor's Law

125

Modification of travel fees

126

Amendment of the Pension Act 1965

127

Amendment of the Federal Personnel Representation Act

128

Amendment of the Landeslehrer-Dienstrechtsgesetz

129

Amendment of the Land and forestry Landeslehrer-Dienstrechtsgesetz (Land and forestry)

130

Amendment of the Land and Forestry Work Law

131

Amendment of the Postal Structure Act

132

Amendment of the Asylum Court Act

133

Amendment of the Federal Theatterpensionsgesetz

134

Amendment of the Bundesbahn-Pension Act

10. Main piece
Family

135

Amendment of the Family Law Compensatory Act 1967

11. Main piece
Science and culture

136

Amendment of the University Act 2002

137

Amendment of the Federal Museum of Museums-Act 2002

138

Amendment of the Federal Theatterment Act

12. Main piece
Health

139

Amendment of the Health and Food Safety Act

13. Main piece
Environment, water management and agriculture

140

Amendment of the Waste Disposal Act

141

Amendment of the Emissions Trading Act

142

Amendment of the Marketing Standards Act

143

Amendment of the Environmental Promotion Act

144

Amendment of the Federal Act on the Federal Office of Water Management and Amendment of the Water Construction Promotion Act (Bundesamt für Wasserwirtschaft)

145

Amendment of the Wine Act 2009

146

Federal Law on the bundling of control tasks in the agricultural sector (Agricultural Control Act)

14. Main piece
Transport and innovation

147

Amendment of the Patent Office Fee Act

148

Amendment of the Telecommunications Law

149

Amendment of the Telecommunications Act on the grant of telephone grants

150

Amendment of the Postal Market Act

151

Amendment of the road tunnel safety law

152

Amendment of the Aviation Act

153

Amendment of the Rail Infrastructure Finance Act

154

Federal Law, which authorises the creation of further charges by the Federal Minister for Transport, Innovation and Technology

155

Amendment of the Maritime Law

156

Amendment of the waterway law (waterway law novella 2010)

1. Main item

General Affairs of the Constitution and Administration, Media Affairs

Article 1

Amendment of the Constitutional Court Act 1953

The Constitutional Court Act 1953, BGBl. No. 85, as last amended by the Federal Law BGBl. I n ° 98/2010, shall be amended as follows:

1. In § 17a Z 4, the word order shall be "Financial Office for Fees and Traffic Control in Vienna" through the phrase "Financial Office for Fees, Traffic Control and Gambling" replaced.

2. In § 17a Z 5, the word order shall be "Tax Office for Fees and Traffic taxes in Vienna" through the phrase "Tax Office for Charges, Traffic Control and Gambling" replaced.

(3) The following paragraph 24 is added to § 94:

" (24) § 17a Z 4 and 5 in the version of Art. 1 of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. "

Article 2

Amendment of the Administrative Court Act 1985

The Administrative Court Act 1985, BGBl. No. 10, as last amended by the Federal Law BGBl. I n ° 98/2010, shall be amended as follows:

1. In Section 24 (3) Z 5, the word order shall be "Financial Office for Fees and Traffic Control in Vienna" through the phrase "Financial Office for Fees, Traffic Control and Gambling" replaced.

2. In § 24 (3) Z 6 the word order shall be "Tax Office for Fees and Traffic taxes in Vienna" through the phrase "Tax Office for Charges, Traffic Control and Gambling" replaced.

(3) The following paragraph 9 is added to § 81:

" (9) § 24 (3) (5) and (6) in the version of Art. 2 of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. "

Article 3

Amendment of the Court of Auditors Act 1948

The Court of Auditors Act 1948, BGBl. No. 144/1948, as last amended by the Federal Law BGBl. I n ° 98/2010, shall be amended as follows:

1. § 9 together with headline reads:

" 3. Preparation of the federal financial statements, proof of federal debt and arrears, reporting

§ 9. (1) The Court of Auditors, in agreement with the Federal Minister of Finance, shall determine the date and form of the preparation of the final accounts (§ § 93 et seq. of the Federal Budget Act-BHG, BGBl. No 213/1986). He has to examine the final accounts to be submitted directly to him, rectify the deficiencies in direct traffic with the institutions of the Federal Government's financial management (Section 93 (5) of the Federal Financial Regulation (BHG)) and the publication of the final accounts. To be able to write a federal financial statement. This is to be sent to the Federal Minister of Finance for its opinion before submitting it to the National Council. The Federal Minister of Finance can then, within three weeks, make statements on the accounts of the Federal Republic of Germany, which the Court of Auditors must take into account or, with any counter-remarks, at the same time as the Federal Financial Statements of the National Council has to be submitted for constitutional treatment no later than 30 September of the following financial year.

(2) The budgetary management bodies shall have all final accounts drawn up in their scope of action by the Court of Auditors (Articles 93 et seq. of the BHG) to 31. January of the following financial year.

(3) For the purpose of verifying the accounts, the Court of Auditors may, at any time, in writing or in the short term, provide all the information it deems necessary and the transmission of all the information required by the accounts in the Related accounting records, receipts and other information (such as business items, contracts, correspondences) required by the bodies responsible for the financial management of the Federal Government, and by its institutions to the bodies responsible for the financial management of the Federal government in connection with existing IT applications. The Court of Auditors may, as from 1 September, review the cases already closed for the current financial year; the first sentence shall also apply with regard to those checks.

(4) The authorities responsible for the financial management of the Federal Government have fully and directly answered the questions of the Court of Auditors submitted in the context of the audit of the accounts in accordance with paragraphs 2 and 3 of this Article, without any default, all of which requested: To provide information, to comply with any request made by the Court of Auditors for the purpose of the verification of final accounts, and to make available to the Court of Auditors all the data required. Further data required for the preparation of the Federal Financial Statements according to § 98 BHG are to be made available on request of the Court of Auditors of the Bundesanstalt "Statistik Österreich", if there is an electronic presence.

(5) In the presentation of the preliminary draft settlement calculations pursuant to Section 118 of the Federal Budget Act 2013-BHG 2013, BGBl. I n ° 139/2009, the Federal Minister of Finance may make statements within a week to be taken into account by the Court of Auditors or, with any counter-remarks, at the same time as the result of the examination of the financial statements which have been made. The National Council has to be submitted.

(6) In the Federal Audit Office, the Court of Auditors shall submit annually to the National Council a proof of the state of the federal debt and of the liabilities received by the Federal Government. "

2. § 9 together with the title is:

" 3. Preparation of the federal financial statements, proof of federal debt and arrears, reporting

§ 9. (1) The Court of Auditors, in agreement with the Federal Minister of Finance, shall determine the timing and form of the preparation of the final accounts (§ § 101 ff of the Federal Budget Act 2013-BHG 2013, BGBl. I No 139/2009). He has to examine the final accounts to be submitted directly to him (Section 117 (1) of the BHG 2013), to remedy the shortcomings in direct traffic with the institutions of the Federal Government's financial management (Section 101 (4) of the BHG 2013) and to the Publication of the final accounts to be drawn up in the Federal Financial Statements. This is to be sent to the Federal Minister of Finance for its opinion before submitting it to the National Council. The Federal Minister of Finance can then, within three weeks, make statements on the accounts of the Federal Republic of Germany, which the Court of Auditors must take into account or, with any counter-remarks, at the same time as the Federal Financial Statements of the National Council has to be submitted for constitutional treatment no later than 30 September of the following financial year.

(2) The budgetary management bodies shall have all the accounts drawn up by the Court of Auditors in their scope of action (§ 101 BHG 2013) to 31 December 2013. The following exceptions shall be provided for the following financial year:

1.

To the extent that the Regulation provides for Annex Information in accordance with Section 116 (2) of the BHG 2013, these shall be submitted by 5 February of the following financial year.

2.

For the equity positions of the financial statements of the balance sheet (§ 101 paragraph 8 Z 1 BHG 2013), the date specified in the regulation pursuant to § 116 para. 2 BHG 2013 shall apply.

(3) For the purpose of verifying the accounts, the Court of Auditors may, at any time, in writing or in the short term, provide all the information it deems necessary and the transmission of all the information required by the accounts in the Related accounting records, receipts and other information (such as business items, contracts, correspondences) required by the bodies responsible for the financial management of the Federal Government, and by its institutions to the bodies responsible for the financial management of the Federal government in connection with existing IT applications. The Court of Auditors may, as from 1 September, review the cases already closed for the current financial year; the first sentence shall also apply with regard to those checks. To the extent that this is necessary for a review of the financial statements, the Court of Auditors shall also be subject to these inspection rights in relation to the associated companies (Section 46 (3) of the Federal Budget Regulation 2013-BHV 2013, BGBl. II No 266/2010).

(4) The authorities responsible for the financial management of the Federal Government have fully and directly answered the questions of the Court of Auditors submitted in the context of the audit of the accounts in accordance with paragraphs 2 and 3 of this Article, without any default, all of which requested: To provide information, to comply with any request made by the Court of Auditors for the purpose of the verification of final accounts, and to make available to the Court of Auditors all the data required. Further data required for the preparation of the Federal Financial Statements in accordance with § 119 BHG are to be made available on request of the Court of Auditors of the Bundesanstalt "Statistik Österreich", if available electronically. The related undertakings shall make available to the Court of Auditors the necessary documentation.

(5) In the presentation of the pre-proposal settlement calculations pursuant to § 118 BHG 2013, the Federal Minister of Finance may report within a week that the Court of Auditors should be taken into account or, with any counter-remarks, at the same time as The result of the examination of the advance-effective settlement shall be submitted to the National Council.

(6) In the Federal Audit Office, the Court of Auditors shall submit annually to the National Council a proof of the state of the federal debt and of the liabilities received by the Federal Government. "

3. § 25 the following paragraphs 4 and 5 are added:

" (4) § 9 together with the title in the version of Art. 3 Z 1 of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. January 2011 in force and with the expiry of the 31 December 2012.

(5) § 9 together with the title in the version of Art. 3 Z 2 of the Budgetbegleitgesetz 2011 shall be replaced by 1. Jänner 2013 in force. "

Article 4

Amendment of the Political Parties Act

The party law-PartG, BGBl. No. 404/1975, as last amended by the Federal Constitutional Law BGBl. I n ° 2/2008, shall be amended as follows:

1. § 2 para. 3 reads:

" (3) The grants referred to in paragraph 2 shall be EUR 16 164 960. This amount is reduced by 3.6 vH in 2011, by 5.6 vH in 2012, by 6.5 vH in 2013 and by 7.2 vH in 2014. From 2015 onwards, the amount available for 2014 shall be reduced or increased to the extent to which the consumer price index 2010 or the index to which it is replaced by the Federal Statistical Office (Bundesanstalt "Statistik Österreich") shall be reduced or increased. of the previous year. "

2. Section 2a (2) reads as follows:

" (2) The sum of the funding due in accordance with paragraph 1 shall be calculated by multiplying the number of persons entitled to vote in the respective National Council election by an amount of 2,21 Euro. As from 2015, this amount shall be reduced or increased to the extent that the consumer price index in 2010, or the index of the previous year, which has been replaced by the Bundesanstalt "Statistik Österreich", is changing. "

3. § 15 the following paragraph 8 is added:

" (8) § 2 (3) and § 2a (2) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 5

Amendment of the Law on Journalism Promotion 1984

The publicity promotion act 1984-PubFG, BGBl. No. 369, as last amended by the Federal Law BGBl. I No 42/2010, shall be amended as follows:

1. In § 2 para. 2, the word "University (High School) Professors" by the word "Universitätsprofessoren" , the last sentence is:

" For the years 2011 to 2014, the salary and salary estimates of 2010 are to be used as the basis for calculation and for the year 2011 by 3.6 vH, for the year 2012 by 5.6 vH, for the year 2013 by 6.5 vH and for the year 2014 by 7,2 vH "

2. § 12 the following paragraph 9 is added:

" (9) § 2 para. 2 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. "

Article 6

Amendment of the KommAustria Act

The KommAustria-Gesetz-KOG, BGBl. I n ° 32/2001, as last amended by the Federal Law BGBl. I No 50/2010, shall be amended as follows:

1. The heading to § 33 reads:

"Fund for the promotion of self-regulation in commercial communications and to promote the press"

2. In § 33, the following paragraph 3a is inserted after paragraph 3:

" (3a) In addition to the funds set out in paragraph 1 above, funds for the distribution of sales under Section II of the Press FG 2004 shall also be available to the Fund in the years 2011 to 2014. For this purpose, RTR-GmbH has 1.4 million euros for 2011, 2.6 million euros for 2012, and 2 million euros for the year 2013, up to the 15. To transfer January of the year from the reserve of the digitisation fund, as set out in accordance with section 23 (5), to KommAustria. The funds referred to in paragraph 1 and under this paragraph shall be based on separate accounts. In accordance with this paragraph, the KommAustria shall exclusively have the funds for the distribution of sales under Section II of the Press Office 2004 and without prejudice to the additional funds provided for the same purpose in accordance with the respective Federal Finance Law. "

The following paragraph 15 is added to § 44:

" (15) The headline on § 33 and § 33 (3a) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 7

Amendment of the General Administrative Procedure Act 1991

The General Administrative Procedure Act 1991-AVG, BGBl. No. 51, as last amended by the Federal Law BGBl. I n ° 135/2009, shall be amended as follows:

(1) In Article 44a (3), the following sentence shall be inserted after the second sentence:

"The customer's address on the Internet at the address of the authority shall be deemed to be appropriate."

2. § 82 the following paragraph 18 is added:

" (18) § 44a (3) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. "

Article 8

Amendment of the Administrative Criminal Law 1991

The Administrative Criminal Law 1991-VStG, BGBl. N ° 52, as last amended by the Federal Law BGBl. I n ° 135/2009, shall be amended as follows:

1. § 50 (3), first sentence reads:

"The authorisation shall be recorded in a document to be handed over to the institution."

Section 66b is added to the following paragraph 16:

" (16) § 50 (3) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. "

Article 9

Amendment of the Delivery Act

The Delivery Act-ZustG, BGBl. No 200/1982, as last amended by the Administrative Procedure-and Deliverable Law Amendment Act 2007, BGBl. I n ° 5/2008, shall be amended as follows:

1. In § 22 (3), first sentence, after the word order "a copy" the phrase "the proof of delivery or the data resulting from it" inserted.

2. In § 22 (3), second sentence, the word order shall be "three months" through the phrase "Five Years" replaced.

3. In § 27 Z 3, the word order shall be "a copy of the proof of delivery" through the phrase "pursuant to section 22 (3)" replaced.

4. In § 28 (2), after the word "Court Organization Law" the expression "-GOG" inserted.

5. In § 29 (1), the point at the end of Z 10 shall be replaced by a stroke; the following Z 11 shall be added:

" 11.

if the delivery service offers this service, the forwarding of a document to be submitted for electronic transmission in accordance with § § 89a ff GOG at the request of the recipient, as well as the communication to the authority when the document to be submitted in the electronic control area of the consignee (§ 89d GOG). "

(6) In § 33 (1), the following sentence shall be inserted after the first sentence:

" If the customer is not a natural person, the transfer of the data from the electronic legal system (§ § 89a ff GOG), which is stored in his/her written code, can also be replaced by the registration with the citizen card. and are suitable for the identification of the unique identity. "

7. The following paragraph 9 is added to § 35:

"(9) The delivery service shall continue to submit a document to be submitted for electronic transmission in accordance with § § 89a ff GOG, the service shall be carried out in accordance with these provisions."

8. § 40 is added to the following paragraph 7:

" (7) § 22 para. 3, § 27 Z 3, § 28 para. 2, § 29 para. 1 Z 10 and 11, § 33 para. 1 and § 35 para. 9 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 10

Amendment of the eGovernment Act

The eGovernment law, BGBl. I n ° 10/2004, as last amended by the Federal Law BGBl. I No 125/2009, is amended as follows:

1. In the table of contents the entry is to § 17:

" § 17. for data from public registers "

2. The heading to § 17 reads:

"for data from public registers"

Section 17 (2) reads as follows:

" (2) Where the accuracy of data contained in a public electronic register is to be assessed by the authorities in a procedure as a preliminary question, they shall have, if the consent of the person concerned for the purpose of data collection or a legal Authorisation for the collection of data is available to carry out the data collection by long-distance data traffic, if necessary. The Authority shall draw the attention of the person concerned to the possibility of obtaining consent for the identification of data. The data collection replaces the submission of a proof of the data by the party or the parties involved. Electronic enquiries to the Central Register of Melderegister shall be dealt with by way of Section 16a (4) of the Reporting Act 1991. "

4. The following paragraph shall be added to § 24:

" (3) The table of contents, the headline on § 17 and § 17 (2) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. Article 17 (2), as amended by the Federal Act, is the case by the authorities in the presence of the technical and organisational requirements of the authority and the contracting authority of the register concerned, but no later than 31 December 2012, "

Article 11

Amendment of the Federal Statistics Act 2000

The Federal Statistics Act 2000, BGBl. I n ° 163/1999, as last amended by the Federal Law BGBl. I No 125/2009, is amended as follows:

1. In Section 6 (4), the quote shall be "§ 25" by quoting "§ 25a" replaced.

2. § 28 (3) reads:

Where, in the case of the party responsible for providing information, the technical conditions are obviously met, the documents relating to the exchange of information for statistical surveys shall be transmitted by electronic means. "

Section 32 (6) reads as follows:

" (6) The Federal Chancellor has a lump sum per year to the Federal Agency for the repayment of the additional expenditure

1.

for the management of the business register (§ 25) in 2014 in the amount of EUR 350 000 and

2.

for the technical management of the information binding database (§ 6 of the Corporate Service Portal Act-USPG, BGBl. I n ° 52/2009) in 2014 in the amount of EUR 90 000

in the following years plus a valorisation of 3%. "

4. The following paragraphs 4 and 5 are added to § 46:

" (4) A member of the Statistical Council may entrust another Member in writing with his representative at a single meeting. The represented Member shall not be included in the determination of the quorum. The right to chair the Presidency cannot be transferred.

(5) The Statistical Council may appoint one or more committees from its centre for the purpose of preparing its negotiations and decisions, or for monitoring the implementation of its decisions. "

5. In Section 66 (1), the quote shall be "§ 25 (4)" by quoting "§ 25a (3)" replaced.

6. The following paragraph 8 is added to § 73:

" (8) § 6 para. 4, § 28 para. 3, § 32 para. 6, § 46 para. 4 and 5, § 66 para. 1, § 74 Z 1 as well as the annex II in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

7. In § 74 Z 1, the quote shall be "§ 32 (1) to (3) and (9) to (13)" by quoting "§ 32 (1) to (3), (9) to (11) and (13)" replaced.

8. In Annex II, the line shall be: "Evaluation of § 57a Kraftfahrgesetz annually" is replaced by the following line:

"Evaluation in accordance with § 57a Kraftfahrgesetz 1967 annually until 2012"

9. In Annex II, the line shall be: "Business registers on an ongoing basis" is replaced by the following line:

"Business Register (§ 25) Establishment"

10. In Annex II, after the new line "Business Register (§ 25) Establishment" the following line is inserted:

"Register of statistical units (section 25a)"

11. In Annex II, the line shall be: "Building register on an ongoing basis" is replaced by the following line:

"Building and housing registers on an ongoing basis"

12. In Annex II, after the line "Education level register on an ongoing basis" the following line is inserted:

"Information binding database according to § 6 USPG Establishment"

13. In Annex II, the line shall be: "Register census-continuous counting 2011" replaced by the following lines:

" Volks-, Arbeitsstätten-, buildings-and housing count 2011 Implementation

Volks-, Arbeitsstätten-, buildings-and housing count 2021 (preparation) ongoing "

2. Main piece

International Affairs

Article 12

Amendment of the consular fee law 1992

The Federal Act on the charging of fees and the replacement of expositions for official acts of Austrian representative authorities in consular matters (consular fee law 1992-KGG 1992), BGBl. N ° 100/1992, as last amended by the Federal Law BGBl. I n ° 129/2009, shall be amended as follows:

1. § 1 (2) reads:

" (2) The replacement of expenses by the representative authorities in connection with official acts in consular matters shall be replaced, provided that they exceed the general administrative burden and not on the basis of special legal provisions. The rules are to be borne by the Office. This shall also apply in the case of extortions which arise from the representative authorities in connection with the acts requested, which do not result from the reasons attributable to the requesting person. "

(2) The following paragraph 5 is added to § 1:

" (5) The Federal Minister for European and International Affairs is authorized, taking into account the average actual amount of the costs incurred, by means of a Regulation the flat rate of the replacement rate of the in the tariff post 6 (7) shall be determined in the annex to Article 1 referred to in the above-mentioned provisions of representative authorities. "

(3) The following paragraph 15 is added to § 17:

" (15) § 1 (2) and (5) as well as subsection 1 (1), subsection 1a (5), subheading 4 (1) and (2), subheading 6 (7) to (11) and subheading 7 in the annex to § 1 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. January 2011 in force and shall apply to all transactions for which the levies and/or charges apply. The replacement claim was created after this date.

4. The title of the Appendix to § 1 reads:

" CONSULAR FEE RATES AND CERTAIN OUTSOURCING RATES

The name of the official acts and the related offload rates which are subject to charges "

5. In the Appendix to § 1, the subsection of the collective agreement is 1 (1):

"(1) affixing in respect of document procurements, collection of credentials, succession matters or exploration.....................................................................................24 euro"

6. In the annex to § 1, the following is a subsection of the subheading 1a (5)

" (5) Are further recognition services (ua. Commission of DNA analyses) or other measures (ua. In accordance with Section 1 (2), the applicants must be replaced by the applicant for the determination of the identity of the documents. "

7. In the Appendix to § 1, the term "30 Euro" referred to in subheading 4 (1) and (2) shall be replaced by the term "40 Euro".

8. In the Appendix to § 1, the following paragraphs 7 to 11 shall be inserted in tariff post 6:

" (7) In addition to the consular fee referred to in paragraph 1, the applicant in accordance with § 1 (2) and (5) shall be replaced by the following expositions:

1.

Expenses relating to the issue of passports by the collection of honorary consulates or foreign authorities authorised to accept biometric characteristics, and

2.

Deposits which are raised in connection with the issuing of identity statements, which are requested in the way of honorary consulates authorized by this means, by the inclusion of these honorary consulates.

(8)

Exhibition of an express passport

100 Euro

(9)

Exhibition of an express passport up to the completion of the twelfth year of life

45 Euro

(10)

Exhibition of a one-day express passport

220 Euro

(11)

Exhibition of a one-day express passport to the completion of the
twelfth year of life

165 Euro "

9. In the Appendix to § 1, the tariff post is 7:

" TARIFPOST 7 Visa

(1) Application of an application for the issuing of an entry title as a residence visa (long-stay visa, visa D) ......................................................................................... 100 Euro

(2) Fee-free is the application for and the issuing of a visa D for:

1.

Children under the age of six,

2.

Researchers from third countries within the meaning of Recommendation 2005 /761/EC of the European Parliament and of the Council of 28 September 2005, OJ L 327, 28.12.2005, p. No. 23., in order to facilitate the issuance by the Member States of uniform visas for short-stay researchers from third countries who are moving within the Community for research purposes,

3.

Representatives of non-profit organizations up to the age of 25 who participate in seminars, conferences, sports, cultural or teaching activities organized by non-profit organizations,

4.

Third-country nationals and members of the family within the meaning of Section 2 (4) (11) and (12) of the Foreign Police Act 2005-FPG, BGBl. I n ° 100.

(3) The fee for application for and issuing of a visa D can be removed in individual cases when applying for a visa:

1.

for business travel in diplomatic passports or a diplomatic visa in ordinary passports,

2.

for business trips in service passes or a service visa to ordinary passports,

3.

in travel documents in accordance with Art. 28 of the Convention on the Status of Refugees, BGBl. No 55/1955,

4.

for pupils, students, postgraduate students, participants in postgraduate courses and scholarship holders in Austrian schools, universities and colleges and the Diplomatic Academy, particularly if reciprocity is available,

5.

for foreigners with regard to their academic activities in teaching, in the development and development of the arts, as well as in the teaching of art at Austrian universities and universities, as well as at the Diplomatic Academy,

6.

for participants in religious, scientific, artistic, cultural, political and sporting events taking place in Austria, if reciprocity is guaranteed,

7.

for persons up to the age of 25 who participate in seminars, conferences, sports, cultural or teaching activities organised by non-profit organisations,

8.

for participants in exchange actions for children, including the accompanying persons,

9.

for participants in events to promote economic relations with foreign countries and for visitors of such events, if reciprocity is guaranteed, and

10.

for members of war victims or victims of political or racial persecution who have been buried in Austria. "

3. Main piece

Justice

Section 1

Civil rights matters

Article 13

Amendment of the Stock Corporation Act

The Stock Corporation Act, BGBl. N ° 98/1965, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

1. In § 258 (1), the reference "§ 283 (2) to (4) UGB" by reference "§ 24 (2) to (5) FBG" replaced.

2. The following paragraph 22 is added to § 262:

" (22) § 258 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, shall apply to infringements of the obligations referred to in Article 258 (1), which shall be referred to in the first paragraph of this Article. Jänner 2011. "

Article 14

Amendment of the Labour and Social Court Act

The Labor and Social Justice Act, BGBl. No. 104/1985, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

1. § 12 (6) reads:

"(6) In the determination of the expert lay judges, changes in the composition of the Senate (§ 412 ZPO) are to be avoided in a tunnical way."

2. In Section 38 (2), the word order shall be "after consultation of the plaintiff" repealed.

3. § 39 is amended as follows:

(a) In paragraph 2 (2) (2), the first half sentence shall be the wording "(§ 434 ZPO)" .

(b) (4) shall read:

"(4) § 222 ZPO shall not be applied."

(4) The following paragraph 4 is added to § 75:

" (4) As an interpreter, an appropriate person is to be appointed by the Federal Ministry of Justice or on its behalf by the Office of the Justice Services Agency. If a suitable person is not available or is not available for the time requested, the court may also appoint another suitable person as an interpreter. In this case, priority is given to ordering a person registered in the court expert's and court interpreters ' list (§ 2 paragraph 1 SDG). "

(5) The previous text of § 90 is given the sales designation "(1)"; the following paragraph 2 is added:

" (2) A case of § 496 (3) ZPO is in particular present if the completion of the negotiation consists only in the collection of an expert opinion. In order to change the state of health, it is inadmissible in the conserving process. If, on the basis of the opinion obtained, further proceedings arise, the matter can be referred back to the first instance. "

6. § 98 is amended as follows:

a) The one with the Federal Law BGBl. I No 116/2009 added paragraph with the sales designation "(22)" receives the sales designation "(23)" .

b) The one with the Federal Law BGBl. (No 58/2010), paragraph with the sales designation "(23)" receives the sales designation "(24)" .

(c) in accordance with paragraph 24, the following paragraph 25 is inserted:

" (25) § § 12, 38, 75 and 90 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, enter into force on 1 July 2011. § 39 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, will enter into force on 1 May 2011. § 38 in the version of the Budgetbegleitgesetz 2011, BGBl. I No 111/2010, should be applied to proceedings in which the action is to be applied after 30 June 2011. § 90 in the version of the above-mentioned Federal Act shall apply if the date of the decision of first instance is after 30 June 2011. "

Article 15

Amendment of the Non-Strike Act

The Extrastreit Act, BGBl. I n ° 111/2003, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

(1) The following paragraph 6 is added to § 10:

"(6) § 86a ZPO shall apply mutatily."

2. In Section 23 (1), the phrase "except those concerning the interruption by the non-acting time" through the phrase "excluding § 222 ZPO" replaced.

3. § 46 (3) is repealed.

4. § 47 (1) reads:

"(1) The recourse shall be brought before the Court of First Instance by the submission of a plea; it cannot be declared a court of law."

5. According to § 207g the following § 207h with headline is inserted:

" Entry into force and transitional provision to the Federal Act BGBl. I No 111/2010

§ 207h. § § 10 and 46 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, enter into force on 1 July 2011. § § 23 and 47 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, enter into force on 1 May 2011. § 10 in the version of the above-mentioned Federal Act is to be applied to pleadings which have been received by court after 30 June 2011. § 46 in the version of the Budgetbegleitgesetz 2011 shall apply if the date of the decision of the first instance is after 30 June 2011. § 47 in the version of the Budgetbegleitgesetz 2011 shall apply if the date of the decision of the first instance is after 30 April 2011. "

Article 16

Amendment of the Construction Law Act

The Construction Law Law, RGBl. No. 86/1912, as last amended by the Federal Act BGBl. No 258/1990, shall be amended as follows:

In Section 13 (2), the last sentence shall be replaced by the following:

" The decision shall be sent to the requested person with proof of delivery. Delivery to a replacement recipient shall be permitted. "

Article 17

Amendment of the Railways-Enpropriation Compensation Act

The Railways-Enpropriation Compensation Act, BGBl. No. 71/1954, as last amended by the Federal Law BGBl. I No 112/2003, shall be amended as follows:

(1) The following paragraph 3 is added to § 7:

" (3) In the expropriation proceedings, the owner of the expropriation shall be entitled to the replacement of the costs of his right-wing representation and expert advice necessary for the appropriate legal defence. The owner of the expropriation shall be charged with full cost compensation in so far as the request for expropriation is rejected or rejected or withdrawn in a not only small amount. In all other cases, the owner of the expropriation shall be entitled to a flat-rate compensation equal to 1.5 vH of the final expropriation allowance, at least 500 euros and not more than 7 500 euros. "

2. In Section 43 (1), the turn-of-the- "shall be delivered in accordance with the rules applicable to service to own Handians." through the turn " are to be delivered with proof of delivery. Delivery to a replacement recipient shall be permitted. " replaced.

3. The following paragraph is added to § 48:

" (4) § 7 (3) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. Section 43 (1), as amended by the above-mentioned Federal Act, shall enter into force on 1 May 2011. Section 7 (3) in the version of the Budget accompanying Act 2011 shall apply to proceedings in respect of which the application for expropriation has reached the authority after 31 December 2010. Proceedings in respect of which the application for expropriation has arrived before that date shall be completed in accordance with the provisions in force so far. § 43 is to be applied in the version of the Budgetbegleitgesetz 2011, if the document to be submitted is made after 30 April 2011. "

Article 18

Amendment of the Executive Order

The executive order, RGBl. No 79/1896, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

1. The previous text of § 78 receives the sales designation "(1)" ; the following paragraph 2 is added:

"(2) The provisions relating to the inhibition of time limits and the extension of daily substitutes according to § 222 ZPO are not applicable."

2. In § 80 Z 2, the word order shall be "To own Handen" through the phrase "in accordance with the rules applicable to the delivery of legal action" replaced.

Section 249 (3) reads as follows:

" (3) In the simplified authorization procedure, the execution of the execution of the execution must be carried out at the earliest 14 days after the date of delivery of the execution of the execution. Where the amount of capital required under the simplified authorization procedure does not exceed EUR 500 and the payment of the claim to be made is not to be expected on the basis of the notification of the executive authorization, the decision may: by which the pledge has been approved, the pledge will be delivered upon receipt of the pledge; full-duty acts can be carried out at the same time as the execution of the execution of the execution. If the execution has not been granted in the simplified authorisation procedure, the decision by which the pledge was granted shall be sent to the pledge only when the seizure is accepted. "

4. In accordance with § 414, the following provision and heading shall be added:

" Entry into force and transitional provision to the Novelle BGBl. I No 111/2010

§ 415. § 78 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, will enter into force on 1 May 2011. § 80 Z 2 occurs with 1. Jänner 2011 in force and shall be applied in this version if the cargo or disposal has been delivered after 30 June 2009. Section 249 (3) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, shall enter into force on 1 July 2011 and shall be applied in this version if the application for an executive order has been submitted to the Court after 30 June 2011. '

Article 19

Amendment of the Company Book Act

The Company Book Act, BGBl. No. 10/1991, as last amended by the Federal Act BGBl. I n ° 58/2010, is amended as follows:

1. In § 22 (1) the turn shall be "competent tax office for fees and traffic taxes (in Vorarlberg the Finanzamt Feldkirch)" through the turn "Tax Office for Charges, Traffic Control and Gambling" replaced.

2. § 24 reads:

" § 24. (1) Anyone who is obliged to make an application, a drawing of the name signature or a filing of documents to the company's book, or who uses a company that is not available to him, shall be subject to the court by penalties of up to € 3 600 to comply with its obligation, or to refrain from using the company.

(2) If the person concerned does not comply with a court order in accordance with paragraph 1 within two months of the entry of the legal force of the decision on the imposition of the penalty, a further penalty of up to € 3 600 shall be imposed , and-has previously been dealt with in accordance with this paragraph-to publish the decision on the penalty imposed. A repeated imposition of penalties is permitted.

(3) Before the first penalty is imposed, the person concerned must be required to fulfil the obligation or to refrain from the use of the firm or to state that the obligation does not exist or the use of the firm is lawful, and a concrete penalty in the event of non-compliance. This request should be sent as a legal action.

(4) The Court of First Instance may, instead of the threat of a penalty (para. 3) with compulsory punishment in the area of the criminal frame provided for the breach of duty, if the breach of duty is obvious on the basis of the circumstances; in this case the provisions of section 283 (2) and (3) of the UGB are to be applied in the appropriate way.

(5) If the legal representatives of a medium-sized company (§ 221 (2) of the German Commercial Code (UGB)) do not comply with their obligations even after another penalty is imposed, the maximum amount pursuant to para. 2 shall be threefold, the maximum amount shall be: the legal representatives of a large corporation (§ 221 (3) of the German Commercial Code) do not comply with their obligations even after a further penalty has been imposed, this maximum amount shall be six times. The most recent annual financial statements can be used as the basis for the size class. An imposed penalty is to be enforced even if the judicial order has been complied with or if the court order has become impossible to fulfil. "

(3) The following paragraph 7 is added to § 43:

" (7) § § 22 (1) and (24) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. January 2011 in force; § 24 shall apply to mandatory violations, which shall be after 1. Jänner 2011. "

Article 20

Amendment of the Reproductive Medicine Act

The reproductive health care law, BGBl. No 275/1992, as last amended by BGBl. I n ° 135/2009, shall be amended as follows:

1. In Section 7 (3), the word order shall be "a court or" repealed.

2. In Section 8 (1), the word order shall be "a judicial protocol or" repealed.

Article 21

Amendment of the Fees Act

The Fees Act, BGBl. No. 136/1975, as last amended by the Federal Law BGBl. I n ° 52/2009, shall be amended as follows:

1. The following sentence shall be added to Article 1 (1):

"This does not apply to the court or to the public prosecutor's office of the Federal Ministry of Justice or on its behalf by the Justice Care Agency pursuant to Section 75 (4) of the ASGG or § 126 (2a) StPO provided interpreters."

2. In Section 20 (3), the phrase "to round up to full 10 cents" through the phrase "to round up to a full 10 cents" replaced.

3. In Section 39 (2), the word order shall be "To round up 10 cents" through the phrase "To round off the euro" replaced.

4. In § 64, the phrase "to round up to full 10 cents" through the phrase "to round up to a full 10 cents" replaced.

Article 22

Amendment of the Judicial Introduction Act

The Court Application Act, BGBl. No 288/1962, as last amended by the Federal Law BGBl. I n ° 29/2010, is amended as follows:

1. § 5 (1) reads:

" (1) In order to secure the amounts to be entered in accordance with § 1, the Federal Government is already entitled to the right of retention of the sums of money and movable physical property taken into custody before the decision on the right to retain the right to withholding the contract. The accused (accused) of the accused (s), including the cost advance and the objects seized and seized (§ § 109, 110 and 115 of the StPO); this right of retention also exists in view of the amounts involved, the party is temporarily exempted from the payment of the party by way of procedural assistance (§ § 8, 9 GGG). In order to secure the amounts to be entered in accordance with § 1 Z 1 to 4 of the accused (accused) of the accused (accused) of the accused (§ § 109, 110 and 115 StPO) of the accused (accused), the right of retention shall be entitled to the right of retention even prior to the emergence of the Payment to be paid. The right of retention shall be subject to the same restrictions as to be taken into account in the recovery of the amounts to be secured. "

Section 19a is added to the following paragraph 9:

" (9) § 5 (1) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. January 2011 in force and shall be applied to depositaries which are in custody after 31 December 2010. "

Article 23

Amendment of the Court Fees Act

The court fee law, BGBl. No. 501/1984, as last amended by the Federal Law BGBl. I n ° 29/2010, is amended as follows:

1. In § 2

a) in the Z 1 lit. c replace the stroke point with a dash and add the following turn:

"for the social-judicial procedure (tariff post 1 Z II) with the notification to the insurance institution of the decision of that instance in which the interpreter has been consulted in accordance with Section 75 (4) of the ASGG;"

b) in the Z 7 the turn "and 10" through the turn " , 10 and 11 as well as Note 3 to collective bargaining agreement 14 " replaced;

c) in the Z 8 of the parenthesis "(duplicates, copies and printouts from the land register and the company register and the respective auxiliary directories and files as well as from the shipping register files)" by the parenthesis expression "(Copies, Reads, Excerpts and Prints)" and the parenthesis "(instigation)" through the turn " , instigation or production by the party " replaced.

2. In § 4 (6), the parenthesis shall be "(copy fee)" by the parenthesis expression "(basic buoy extracts)" as well as the parenthesis "(copies and official confirmations)" by the parenthesis expression "(copies, official confirmations, printouts and apostilles)" replaced.

3. In Section 6a (1), the word order shall be "and with a view to the collection of documents of the basic book, a judicial administration fee of 70 cents per deed of deed" repealed.

4. In § 7 (1)

(a) At the end of Z 1 following the stroke, the following turn is added:

"in social court proceedings (TP 1 Z II), in accordance with the expenses rule of Section 77 (1) ASGG, the insurance institutions, with the exception of the institutions of the social security system;"

b) is the Z 3:

" 3.

in the case of copies (copies, certificates, extracts and excerpts), official confirmations (certificates), register information, annual accounts and extracts from the ship's register, the person who orders, arranges or produces them himself or whose interest the exhibition is taking place; "

5. In § 12 para. 2, the parenthesis shall be "(Duplicates)" by the parenthesis expression "(Copies, Reads, Excerpts and Prints)" replaced and after the parenthesis "(certificates)" the twist " , register information " inserted.

6. In Section 16 (1), in Z 1 the amount of "733 Euro" by the amount of "750 Euro" as well as in Z 2 the amount of "2 465 Euro" by the amount of "2 500 Euro" replaced.

7. In § 17, in the lit. a the amount of "1 232 Euro" by the amount of "1 500 Euro" and in the lit. b the amount of "6 162 Euro" by the amount of "6 500 Euro" replaced.

8. The following Z 2a is inserted in Section 18 (2):

" 2a.

Is the object of the comparison an eviction obligation which also serves to secure a claim for recurring services (for example, if the eviction is to be dispensed with or if no use is to be made of it, as long as the clearance is not used for the purpose of the invention. In addition to the dispute value for the eviction, the value of the dispute for the recurring services shall be included in the assessment basis of the comparison. "

9. In accordance with § 26a, the following § 26b including the section title and the section title is inserted:

" IVa. Flat-rate fees for queries in the basic and corporate ledger

Obligation to pay for the query fee

§ 26b. (1) For the query fee according to the tariff post 9 lit. e are subject to payment:

1.

The transfer and settlement agencies responsible for accessing the land registry database, which, by order of the end-users, are subject to queries in accordance with the tariff post 9 lit. e Z 1 to 16;

2.

the Bundesrechenzentrum GmbH for queries carried out on behalf of public bodies.

(2) For the query fee in accordance with the tariff post 10 Z IV there is a payment obligation:

1.

the transfer and settlement agencies responsible for access to the company accounts database, which carry out queries in accordance with subheading 10 Z IV on behalf of the end-users;

2.

the Bundesrechenzentrum GmbH (Bundesrechenzentrum GmbH) for the federal government, the public-law fund whose demise has to be covered by the federal government, the monopole and federal enterprises, the Länder, the municipalities, which are referred to in the respective Federal Finance Act. Social assistance associations as well as public law bodies carried out by public authorities and collection queries.

(3) The claim of the federal government for the fee shall be justified by the query. "

10. In § 31a

(a) in paragraph 1, the turn shall be: "as well as the tax bases referred to in § § 16 and 17" through the turn "and the amounts referred to in Note 8 to the tariff post 7" replaced;

(b) in paragraph 2, the amount of "363 360 Euro" by the amount of "350 000 euro" replaced.

11. In tariff post 1

(a) the heading in the "Subject" column is:

Rate post

Subject matter

Level of charges

1

I. Flat-rate fees in civil court proceedings of first instance for a value of the dispute

b) in the Z I in the column "Subject" in each case the amount of "360 Euro" by the amount of "300 Euro" , the amount of "730 Euro" by the amount of "700 Euro" , the amount of "2 180 Euro" by the amount of "2 000 euro" , the amount of "3 630 Euro" by the amount of "3 500 Euro" , the amount of "7 270 Euro" by the amount of "7 000 euro" , the amount of "36 340 euro" by the amount of "EUR 35 000" , the amount of "72 670 Euro" by the amount of "70 000 euro" , the amount of "145 350 Euro" by the amount of "EUR 140 000" , the amount of "218 020 Euro" by the amount of "210 000 euro" , the amount of "290 690 Euro" by the amount of "280 000 euro" , the amount of "363 360 Euro" by the amount of "350 000 euro" and in the column "Amount of fees" the amount of "1 754 Euro" by the amount of "2 100 Euro" replaced.

(c) the following Z II shall be added after Z I:

Rate post

Subject matter

Level of charges

II. Flat-rate fees in the social court procedure for the recovery of an interpreter made available by the Federal Ministry of Justice (Justice Support Agency)

159 Euro per language

12. In tariff post 2, in the column "Subject" in each case the amount of "360 Euro" by the amount of "300 Euro" , the amount of "730 Euro" by the amount of "700 Euro" , the amount of "2 180 Euro" by the amount of "2 000 euro" , the amount of "3 630 Euro" by the amount of "3 500 Euro" , the amount of "7 270 Euro" by the amount of "7 000 euro" , the amount of "36 340 euro" by the amount of "EUR 35 000" , the amount of "72 670 Euro" by the amount of "70 000 euro" , the amount of "145 350 Euro" by the amount of "EUR 140 000" , the amount of "218 020 Euro" by the amount of "210 000 euro" , the amount of "290 690 Euro" by the amount of "280 000 euro" , the amount of "363 360 Euro" by the amount of "350 000 euro" and in the column "Amount of fees" the amount of "2 580 Euro" by the amount of "EUR 3 000" replaced;

13. In tariff post 3, in the column "Subject" in each case the amount of "2 180 Euro" by the amount of "2 000 euro" , the amount of "3 630 Euro" by the amount of "3 500 Euro" , the amount of "7 270 Euro" by the amount of "7 000 euro" , the amount of "36 340 euro" by the amount of "EUR 35 000" , the amount of "72 670 Euro" by the amount of "70 000 euro" , the amount of "145 350 Euro" by the amount of "EUR 140 000" , the amount of "218 020 Euro" by the amount of "210 000 euro" , the amount of "290 690 Euro" by the amount of "280 000 euro" , the amount of "363 360 Euro" by the amount of "350 000 euro" and in the column "Amount of fees" the amount of "3 441 Euro" by the amount of "EUR 4 000" replaced;

14. In tariff post 4, in the column "Subject" in the lit. a and b in each case the amount of "360 Euro" by the amount of "300 Euro" , the amount of "730 Euro" by the amount of "700 Euro" , the amount of "2 180 Euro" by the amount of "2 000 euro" , the amount of "3 630 Euro" by the amount of "3 500 Euro" , the amount of "7 270 Euro" by the amount of "7 000 euro" , the amount of "36 340 euro" by the amount of "EUR 35 000" and the amount of "72 670 Euro" by the amount of "70 000 euro" replaced.

15. The heading in front of tariff post 5 is:

" III. Flat-rate fees for insolvency and reorganisation proceedings "

16. The heading before tariff post 7 reads:

" IV. Flat-rate fees for proceedings in addition to disputes "

17. The following note 8 is added to the tariff post 7:

" 8. Decisions on the confirmation of the Pflegschaftsinvoice according to the tariff post 7 lit. c Z 2 shall be free of charge at the request of the party if, as the sole property, savings of up to EUR 4 000 are apparent from the deposit account and the annual income shown (§ § 266, 276 ABGB) does not exceed 12 000 euros. "

18. In tariff post 9

a) is lit in the lit. a in the column "Amount of fees" the amount of "45 Euro" by the amount of "38 Euro" replaced;

(b) in the lit. b in Z 1 and 3 in the column "Amount of fees" in each case the percentage "1 vH" by the percentage "1,1 vH" replaced;

c) will be in the lit. d in the column "Subject" the word "Copies" by the word "Extracts" replaced, in the column "Scale for the measurement of fees" the phrase "for 850 lines captured per 850" Repealed and in the column "Amount of fees" the amount of "10 Euro" by the amount of "12 Euro" replaced;

d) will be after the lit. d the following lit. e is added:

Rate post

Subject matter

Scale for the fee measurement

Level of charges

9

e) Queries in accordance with § § 6 and 7 GUG

1. Full query of a deposit number (GB-Excerpt current)

Per interrogated EZ

3 Euro

2. Query of the A-, B-or C-leaf of an EZ (GB-partial excerpt current)

Each leaf of an EZ

1.60 Euro

3. Query of the last diary number (Plombe)

Each TZ

1.50 Euro

4. Query the collection of documents

in the case of a deed

0,90 Euro

5. Query the person directory

per person in question

1.50 Euro

6. Query of the historical deposit number (list of deleted entries)

(aa) for the last five years

bb) without time limit

1.50 Euro

3.60 Euro

7. GB-Excerpt to a specific reference date

Per interrogated EZ

3.60 Euro

8. GB partial excerpt on a specific date

Each leaf of an EZ

2 Euro

9. Query of the last TZ (Plombe) on a specific date

Each TZ

EUR 1.80

10. Query the information on a diary number (additional information)

Each TZ

1.50 Euro

11. Search for purchase contracts per catastral municipality (KG)

Per kg of KG

1.50 Euro

12. Information about a Liegenschaftsgruppe in the group directory

per real estate group

1.50 Euro

13. Query from the digital catastral folder (DKM-graphics), depending on the natural dimension presented in the graphic

aa) up to 500m

bb) up to 1 000m

cc) up to 2 000m

3 Euro

10 Euro

40 Euro

14. Excerpt from the list of land without land address (GST-Excerpt)

(aa) for 1 to 10 land

bb) for 11 to 100 plots

3 Euro

10 Euro

15. Excerpt from the land register with the address of the property

(aa) for 1 to 10 land

bb) for 11 to 100 plots

3.20 Euro

12 Euro

16. Search for land addresses in the address directory (address search)

aa) up to 10 hits

bb) up to 100 hits

cc) up to 1 000 hits

0,90 Euro

3 Euro

30 Euro

17. Queries according to Z 1 to 3 and Z 5 to 12 of public bodies

Per interrogated EZ, TZ, KG, Liegenschaftsgruppe, Person or each hand queried

1.40 Euro

(e) the following note 1a is inserted after note 1:

" 1a. If the input and all documents are not transmitted electronically, the input fee will be increased by 15 euros. "

(f) Note 3a shall be repealed;

(g) the following note 13 shall be inserted after note 12:

" 13. The transfer and settlement offices can be found in the case of queries in accordance with the tariff post 9 lit. e bill a supplement to be approved by the Federal Minister of Justice for their own activities. "

(h) note 14:

" 14. The Federal Minister of Justice of the Federal Republic of Germany shall lay down the conditions for the appointment of a transfer and settlement office for appropriate legal entities. The Bundesrechenzentrum GmbH acts as an exchange and settlement office for the public bodies and has the fee according to the rate of the tariff post 9 lit. e 17 on the basis of the Federal Minister of Justice's account of the Federal Minister for Justice to be paid to the Federal Government. "

(i) in Note 15, the word "Copies" by the word "Extracts" replaced;

(j) The following points 16 and 17 shall be added after note 15:

" 16. The base booking database is a protected database in the sense of Section 76c of the Copyright Act. In the sense of Section 76d of the Copyright Act, the Federal Government is the owner of the intellectual property rights in this database. The power to query basic bookings according to the tariff post 9 lit. e and the payment of the fees in accordance with this fare post does not entitle the federal government as a database manufacturer in accordance with § § 76c et seq. Copyright law is reserved.

17. § 31a is based on the fee amounts in tariff post 9 lit. e Z 1 to 13 sublit. aa, 14 sublit. aa, 15 sublit. aa, 16 sublit. aa and bb as well as Z 17 with the proviso that the amount calculated from the ratio of the index numbers is to be rounded up to the nearest full 10 cents. "

19. In tariff post 10

(a) in the Z I lit. a in the column "Amount of fees" the amount of "22 Euro" by the amount of "15 Euro" , in each case the amount of "36 Euro" by the amount of "29 Euro" , the amount of "138 Euro" by the amount of "131 Euro" , the amount of "26 Euro" by the amount of "19 Euro" , the amount of "55 Euro" by the amount of "48 Euro" , the amount of "92 Euro" by the amount of "85 Euro" , in each case the amount of "185 Euro" by the amount of "178 Euro" and the amount of "73 Euro" by the amount of "66 Euro" replaced;

(b) is given in the Z III lit. a in the column "Amount of fees" the phrase "for 850 lines captured per 850" and the amount of "10 Euro" by the amount of "12 Euro" replaced;

c) will be in the Z III lit. b in the column "Amount of fees" the amount of "10 Euro" by the amount of "12 Euro" replaced;

(d) the following Z IV shall be added after Z III:

Rate post

Subject matter

Level of charges

10

IV. Company book queries

a) Queries pursuant to § 34 para. 1 Company Book Act-FBG (individual queries)

1. Current company book excerpt

3 Euro

2. Current company book excerpt with historical (deleted) data

5 Euro

3. Current company book excerpt with trade register data

EUR 3.80

4. Current company book excerpt with historical (deleted) data and trade register data

5.40 Euro

5. Brief information (partial excerpt with company, registered office, business address and legal form)

0,90 Euro

6. partial excerpt limited to a maximum of two persons or alphabetical list of persons

0,90 Euro

7. European Business Register-Standard extract

0,90 Euro

8. Result of a company search with restrictions on commercial court, legal form, legal property or seat or result of a person search

0,90 Euro

9. Result of a nationwide company search without restriction

2.50 Euro

10. Results of the search for changes of legal entities

Per registered company book number 0,13 Euro

11. Outcome of the special search for such changes of legal entities which only exist in the presentation of an annual financial statements (or an open-to-date withdrawal from the balance sheet including the appendix according to § 278 (1) UGB) (specific change search)

Per registered company book number 0,13 Euro

12. Pride customers in the collection of documents

per certificate 0,90 Euro

13. Result of search by documents (list of documents)

Per registered company book number 0,13 Euro

14. Result of the search for financial statements (or excercted extracts from the balance sheet including the appendix in accordance with § 278 (1) of the German Commercial Code (UGB)) (annual final search)

Per registered company book number 0,13 Euro

15. Search in the branch Company information with links per person list and per function overview per person

0,90 Euro

16. Search in the branch Company Info per company list with links

2.50 Euro

17. Search in branch Company Info per company information with links

2 Euro

18. Queries according to Z 1 to 17 by the Federal Government, the public-law funds whose demise has to be covered by the Federal Government, the monopole and federal enterprises, the Länder, the municipalities, the social welfare associations as well as the federal finance law. by corporate bodies public law in the way of Bundesrechenzentrum GmbH

half of the charge indicated after Z 1 to 17, with the next full cent to be rounded up

b) Queries pursuant to § 34 para. 2 FBG (collection queries)

1.20 Euro per designated legal entity

(e) the following note 1a is inserted after note 1:

" 1a. If the input and all documents are not transmitted electronically, the input fee will be increased by 15 euros. "

(f) Note 3a shall be repealed;

(g) in Note 15a, following the order of the word "the electronic legal system" the phrase "not later than six months after the balance sheet date" inserted;

(h) Note 17:

" 17. The company book database is a protected database in the sense of § 76c Copyright Act. In the sense of Section 76d of the Copyright Act, the Federal Government is the owner of the intellectual property rights in this database. The power to query the company in accordance with the tariff post 10 Z IV and the payment of the fees according to this fare post do not entitle the Federal Government as a database manufacturer pursuant to § § 76c et seq. Copyright law is reserved. "

(i) shall be referred to in Note 20, by the word "annual accounts" the twist " , collection queries in accordance with § 34 paragraph 2 FBG " inserted;

(j) In accordance with Note 20, the following points 21 to 23 and the heading are added:

" To Z IV:

21. For company book queries pursuant to § 34 paragraph 2 FBG (collection queries), in addition to the flat-rate fee according to tariff post 10 Z IV lit. (b) to pay an input fee of 909 euros per collection query.

22. In the case of queries in accordance with the tariff post 10 Z IV, the transfer and settlement agencies may charge a supplement to be approved by the Federal Minister of Justice for the purposes of their own activity.

23. § 31a is based on the fee amounts in tariff post 10 Z IV lit. a Z 1 to 9, 12 and 15 to 17 and lit. (b) to apply the amount calculated from the ratio of the index numbers to the next full 10 cents; to the fee amounts in the tariff post 10 Z IV lit. a Z 10, 11, 13 and 14 with the proviso that the amount calculated from the ratio of the index numbers is to be rounded up to the next full cent. "

20. In the heading in front of the tariff post 12a, the word shall be "out-of-strike" repealed.

21. In tariff post 12a

(a) the following sentences are inserted after the first sentence in Note 4:

" The amount of the flat-rate fees in accordance with collective agreement 12a shall be determined irrespective of the extent of the dispute and irrespective of the amount of the interest in the appeal. In accordance with § 19 of the GGG, the level of the executive order is determined in accordance with § 19 of the German Law. This shall also not change in the event of a restriction of the enforceable or to be secured claim or a partial dispute for the entire process. "

(b) the following note 5 is added after note 4:

" 5. For the purpose of calculating the flat-rate fees in accordance with subheading 12a, the flat-rate fees provided for the procedure of the first instance shall be determined in accordance with the terms of the fees applicable to that procedure at the time of the collection of the appeal. "

22. In tariff post 14

(a) the following Z 11 shall be added:

Rate post

Subject matter

Level of charges

14

11. for applications for the issuing of a register for an association (§ 2 para. 1 of the German Code of Criminal Liability Law) on criminal convictions and criminal proceedings (§ 89m (1) (1) and (2) of the GOG)

EUR 50 per person in question

(b) Notes 3 and 4 are given the names 4 and 5 and the following note 3 is inserted anew:

" 3. If more than one copy of the register information in accordance with the tariff post 14 Z 11 is requested, a flat fee of 2 euros shall be paid by the applicant for each further copy. "

(c) the following note 6 shall be added after note 5:

" 6. Section 31a shall apply to the fee amount in Note 3, subject to the proviso that the amount calculated from the ratio of the index numbers shall be rounded up to the nearest 10 cents. "

23. In tariff post 15

a) in the column "Subject" the heading "Fees" by the heading "Flat-rate fees" as well as in the lit. a the parenthesis "(duplicates, copies from the collection of documents of the basic book and of the company's book, from the auxiliary directories of the company's book as well as from the basic book, company book and ship register files)" by the parenthesis expression "(copies, clearings, prints from the collection of documents)" replaced and in the lit. b before the word "Official Confirmations" the word "Other" inserted;

(b) in Note 6 following the phrase "other copies" the phrase "as well as printouts" inserted, the word "prisoners" repealed and the following sentence added:

"This applies to the copy of an electronic file issued to a party, provided that the file has not been created on the initiative of the party, with the proviso that the file is to be held on a page equal to one another."

(c) Note 7:

" 7. All paid copies, printouts, files and copies, as well as official confirmations, certificates and apostilles according to the collective bargaining post 15 (including their comments) will not be left to the party until the fee is charged. "

24. In Art. VI

a) is Z 28:

" 28.

Personal or factual exemptions from judicial and judicial administrative charges, which have entered into force after 31 December 2001, are ineffectual in so far as they do not conflict with the State Treaty in law. Apart from these, the exemptions from judicial and judicial administrative charges shall be:

a)

§ 9 of the Federal Museums Act 2002, Federal Law Gazette (BGBl). I No 14,

b)

Section 14 of the Federal Law on the Armisation and Transfer of Federal Highways, BGBl. I No 50/2002, Art. 5,

c)

§ 2 of the Federal Law on the Recycling of Federal Housing Companies, BGBl. I No 46/2003,

d)

§ 2 of the Marchfeldkanal-Bundesbeitraggesetz, BGBl. I No 87/2003,

e)

§ 2 of the Federal Act concerning the sale of federal shares in the Tiroler Flughafenbetriebsgesellschaft m.b.H. and from immovable federal assets, BGBl. I No 121/2003,

f)

Section 50 (1) of the Federal Railways Act, BGBl. No. 825/1992, in the version of the Federal Law BGBl. I No 138/2003, Art. 1,

g)

Section 112 (1) of the Electricity Economic and Organization Act, Federal Law Gazette (BGBl). I No 143/1998, as amended by the Federal Law of the Federal Republic of Germany (BGBl). I No ZZZ/2010,

h)

§ 76b (4) of the Gas Economic Act, BGBl. I n ° 121/2000, as amended by the Federal Law BGBl. I No 106/2006, Art. 2,

i)

§ 8 of the Federal Law on the Establishment of a "Brenner Base Tunnel Aktiengesellschaft", BGBl. I No 87/2004,

j)

§ 3 of the Federal Act concerning the divestment of federal shares in the charitable Wohnbau Gesellschaft mbH Villach and at the development company Aichfeld-Murboden Gesellschaft m.b.H., BGBl. I No 136/2004, Art. 8,

k)

the federal law granting a waiving of court fees in connection with flood relief, BGBl. I No 156/2002, Art. 2,

l)

the federal law granting a waiving of court fees in connection with the flood aid of 2005, BGBl. I No 113/2005,

m)

Section 907 (4) Z 3 UGB and

n)

§ 5 of the Federal Act concerning the assumption of liability for securing the future of BAWAG P.S.K. Bank für Arbeit und Wirtschaft und Österreichische Postsparkasse AG, BGBl. I No 61/2006. '

(b) the following Z 39 to 44 shall be added:

" 39.

§ 2 Z 7, § 4 (6), § 7 sec. 1 Z 3, § 12 para. 2, § 16 to 18 and § 31a, the tariff post 1 Z I, the tariff items 2 to 4, note 8 to the tariff post 7, the tariff post 9 lit. a and b, Note 1a to the tariff post 9, the tariff post 10 Z I lit. a, the notes 1a and 15a to the tariff post 10, the Note 5 to the tariff post 12a as well as the tariff items 14 and 15 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. Notes 3a to tariff items 9 and 10 shall be 1. Jänner 2011 out of force. § 2 Z 7, § 7 sec. 1 Z 3, § 12 para. 2, § 16, § 17 and the tariff post 1 Z I as well as the tariff items 2 to 4, 9 lit. a and b, the notes 1a to the tariff items 9 and 10, the tariff post 10 Z 1 lit. a, the Note 5 to the tariff post 12a as well as the tariff post 14, respectively as amended by the aforementioned federal law, are on lawsuit, applications, appeals and inputs , which will be applicable after 31 December 2010. § 18 in the version of the Budgetbegleitgesetz 2011 shall apply to comparisons concluded after 31 December 2010. Note 8 to the tariff post 7 shall be applied to decisions on the confirmation of the deposit account which have been issued after 31 December 2010. Notes 3a to tariff items 9 and 10 are to be applied to inputs which are before 1. Jänner 2011. Note 15a to the tariff post 10 is to be applied to submissions in accordance with § § 277 to 281 UGB, for which the deadline for disclosure ends after 31 March 2011.

40.

Art. VI Z 28 in the version of the Budgetbegleitgesetz 2011 shall enter into force on 3 March 2011. The tariff post 9 lit. b Z 1 and 3 in the version of the Federal Law referred to above shall apply to cases of self-calculation in which it takes place after 31 December 2010, or in which the application for the incorporation of the property right after 31 March 2011 in court .

41.

§ 26b including the section title and the section title and the tariff post 10 Z III and IV as well as the notes 17 and 20 to 23 to the tariff post 10 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, enter into force on 1 April 2011. With the entry into force of the tariff post 10 Z IV in the version of the Budgetbegleitgesetz 2011, the company's book database regulation, BGBl, is entering into force. II No 240/1999, except for force. This Regulation should be applied to queries carried out prior to 1 April 2011. Section 26b (2) and (3) and the subheading 10 (Z) III and (IV) as well as the notes 20 to 22 of the tariff post 10 shall apply to all queries which shall be carried out after 31 March 2011.

42.

§ 2 Z 1 lit. c, § 7 sec. 1 Z 1 and the tariff post 1 Z II in the version of the Budgetbegleitgesetz 2011 shall enter into force on 1 July 2011 and shall apply to interpretation services, which shall be effected after 30 June 2011.

43.

§ 6a and the tariff post 9 lit. d and e as well as the notes 13 to 17 to the tariff post 9 in the version of the Budgetbegleitgesetz 2011 are presented with 1. October 2011, in force. With the entry into force of the tariff post 9 lit. e in the version of the Budgetbegleitgesetz 2011, the GrundstücksdB Ordinance 2009-GDBV 2009, BGBl. II No 502/2008, except for force. This Regulation, as well as § 6a, shall be applied to queries before the 1. They will be held in October 2011. Section 26b (1), the tariff post 9 lit. d and e as well as notes 13 and 15 of the tariff post 9 are to be applied to all queries which will be carried out after 30 September 2011.

44.

Section 31a shall apply to the amounts of the fees newly created or amended by the 2011 budget accompanying law and to the amounts listed in Note 8 to the tariff post 7, subject to the proviso that the initial basis for the re-establishment of the the underlying, amended or newly introduced amounts are in each case the index number of the consumer price index 2000 published by the Bundesanstalt "Statistik Österreich" in March 2009. "

Article 24

Change of the GmbH-Act

The GmbH-Law, RGBl. No 58/1906, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

1. In § 125, the reference "§ 283 (2) to (4) UGB" by reference "§ 24 (2) to (5) FBG" replaced.

(2) The following paragraph 10 is added to § 127:

" (10) § 125 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, shall apply to infringements of the obligations referred to in § 125, which shall be referred to in the first paragraph of this Article. Jänner 2011. "

Article 25

Amendment of the Insolvency Code

The insolvency order, RGBl. No 337/1914, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I n ° 29/2010, is amended as follows:

1. In § 70 (2), first sentence, the word order shall be "To own Handen" repealed.

2. § 254 (1) Z 4 reads as follows:

" 4.

the inhibition of time limits and the extension of daily substitutes according to § 222 ZPO, "

3. The following paragraph 9 is added to § 272:

" (9) § 70 para. 2 first sentence and § 254 (1) Z 4 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, enter into force on 1 May 2011. Section 70 (2), first sentence, shall be applied in this version if the document to be submitted is made after 30 April 2011. "

Article 26

Amendment of the Jurisdiction Standard

The jurisdictional norm, RGBl. N ° 111/1895, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

1. In accordance with § 8, the following § 8a is inserted:

" § 8a. In the case of the Land and Commercial Courts as well as the Higher Regional Courts, appeals against decisions on the fees of the experts and interpreters of the individual judges shall be decided. "

Section 121a, together with the heading, shall be repealed.

Article 27

Amendment of the Code of Notarial Code

The Notarial Order, RGBl. No 75/1871, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

1. In § 85 (1) the word order shall be "in accordance with the rules applicable to the personal service of the Member State" through the phrase "with proof of delivery" replaced and added at the end of the following sentence:

"Delivery to a replacement recipient shall be permitted."

2. In § 117a para. 2, in the first sentence, the word "nine" by the word "five" and in the last sentence, the word "nine months" by the word "Five-month" replaced.

Article 28

Amendment of the Private Foundation Act

The private foundation law, BGBl. N ° 694/1993, as last amended by the Insolvency Law Amendment Act, BGBl. I n ° 58/2010, is amended as follows:

(1) The following sentence shall be added to § 5:

"The Board of Trustees shall, without delay, communicate electronically to the beneficiaries identified in this regard to the tax office responsible for the collection of the corporate income tax of the Private Foundation."

(2) The following paragraphs 3 and 4 are added to § 14:

' (3) Where an institution pursuant to paragraph 2 has the right to convene the Board of Trustees or one of its members, a majority of at least three quarters of the votes cast shall be required for such decisions; the institution shall have less than four members, shall be required by the vote.

(4) If, in such a case, the Board of Trustees or one of its members is to be called off for reasons other than those mentioned in section 27 (2) (2) (1) to (3), beneficiaries, their family members (Section 15 (2)) and persons who are beneficiaries of the Foundation's or whose members have been assigned the task of exercising their interests in the institution referred to in paragraph 2 above, in the case of this decision as a whole, the majority of the votes shall not be granted. "

3. In § 15 (2) the word "spouse" through the turn "Spouse, whose life mate" replaced.

4. According to Article 15 (3), the following paragraph 3a is inserted:

" (3a) (2) and (3) shall also apply to persons who are beneficiaries of their family members (paragraph 3). 2) or the excluded persons referred to in paragraph 3 were entrusted with the performance of their interests in the Board of Trustees. "

5. The following sentence is added to section 23 (2):

"The same shall also apply to persons who have been assigned by beneficiaries or their relatives (§ 15 para. 2) with the performance of their interests on the Supervisory Board."

6. In § 28 Z 2, after the word "without prejudice" the phrase "Section 14 (3) and" inserted.

7. In accordance with § 41, the following § 42 is added:

" § 42. Anyone who is required to provide a notification in accordance with § 5 or Art. In the case of non-compliance with Article XI (1b), an administrative surrender shall be carried out and shall be punishable by a fine of up to EUR 20 000 for each beneficiary, whether or not the beneficiary has been partially or not fully co-divided. An administrative surrender does not exist if the deed is the offence of a judicial offence or is threatened with a stricter penalty under other administrative criminal provisions. "

8. In Art. XI is inserted in accordance with paragraph 1a of the following paragraph 1 (b):

" (1b) § 5 and § 42 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, enter into force on 1 April 2011. The names of all beneficiaries, either existing at 31 March 2011 or determined in accordance with § 5, shall be notified electronically by 30 June 2011 to the tax office responsible for the collection of corporate income tax of the private foundation. "

Article 29

Amendment of the Rules of Lawyers

The law of law, RGBl. No. 96/1868, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

1. In § 2 para. 2, second sentence, the word "nine" by the word "five" replaced.

2. In Section 15 (2), the word order shall be "Nine-month civil and criminal court practice at a Court of First Instance and in a District Court" through the phrase "Five-month practice in court or a public prosecutor's office" replaced.

Article 30

Amendment of the Law on Lawyers

The Law of Lawyers, BGBl. N ° 556/1985, as last amended by the Federal Law BGBl. I n ° 141/2009, shall be amended as follows:

In section 2 (1), the word order shall be "nine months in court" through the phrase "Five months in court or a public prosecutor's office" replaced.

Article 31

Amendment of the Law on the Rights of the Law

The law-making law, BGBl. No. 560/1985, as last amended by the Federal Law BGBl. I n ° 29/2010, is amended as follows:

1. In § 5 (3) the expression " "Legal fledgles" " by the expression " "Diploma justifying" " replaced.

2. § 11 (3) and (4) shall be repealed.

Section 20 (2) reads as follows:

" (2) The circle of action in matters concerning the confiscation of judicial devotions under the law on the law of custody and confiscation (Pampering), Federal Law Gazette (BGBl). No 111/2010 Art. 36, includes the confiscation of depositaries, the value of which does not exceed EUR 10 000, and the related provisions in accordance with the said Federal Law. "

(4) § 45 is amended as follows:

a) The one with the Federal Law BGBl. (No 30/2009), paragraph with the sales designation "(5)" receives the sales designation "(6)" .

(b) The following paragraph 7 is added:

" (7) § 5 (3) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. § § 11 and 20 (2) in the version of the above-mentioned Federal Act will enter into force on 1 May 2011. § 11 is to be applied in the version of the Budgetbegleitgesetz 2011 if the date of the decision of the first instance is after 30 April 2011. Section 20 (2) in the version of the Budgetbegleitgesetz 2011 is to be applied in recovery procedures which will be initiated after 30 April 2011. "

Article 32

Amendment of the Law on the Statute of the European Company

The SE Law, BGBl. I n ° 67/2004, as last amended by the Federal Law BGBl. I n ° 71/2009, is amended as follows:

1. In § 65 (1), the reference "§ 283 (2) UGB" by reference "§ 24 (2) to (5) FBG" replaced.

(2) The following paragraph 6 is added to § 67:

" (6) § 65 (1) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, shall apply to infringements of the obligations referred to in Article 65 (1), which shall be referred to in the first paragraph of this Article. Jänner 2011. "

Article 33

Amendment of the Criminal Law Compensation Act 2005

The Penal Compensation Act 2005, BGBl. I No 125/2004, shall be amended as follows:

1. In Section 2 (1) (2) (2), after the expression: "Criminal Court" the phrase "in the sight of this action" inserted.

2. In Section 3 (1), in Z 3, the word "or" through a stroke point and in the Z 4 the point at the end by the word "or" , and the following provision is added:

" 5.

the injured person has been suspended in the cases of unjustified detention or the resumption of proceedings, because the public prosecutor's office is in accordance with the provisions of the 11. Main section of the Criminal Procedure Code 1975, BGBl. No 631/1975 (StPO), or provisions referring to them have resigned from the persecution, or the court has ceased the proceedings pursuant to § 199 StPO or provisions referring to them. "

3. In § 3 (2), the expression " The Criminal Procedure Code 1975 (StPO), BGBl. No. 631/1975, " by the expression "StPO" replaced.

4. § 3 (3) is repealed.

5. In Article 5 (2), the following sentence shall be inserted after the first sentence:

"The amount of this compensation shall be at least 20 euros, but not more than 50 euros per day of deprivation of liberty."

6. The following paragraph 3 is added to § 13:

" (3) § 2 para. 1 Z 2, § 3 paragraph 1 Z 3 to 5, para. 2 and para. 3 as well as § 5 paragraph 2 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

7. The following paragraph 3 is added to § 14:

" (3) § 2 para. 1 Z 2, § 3 paragraph 1 Z 3 to 5, para. 2 and para. 3 as well as § 5 para. 2 in the version of the Budgetbegleitgesetz 2011 are to be applied if the withdrawal of personal freedom after the 31. December2010 started. "

Article 34

Amendment of the Company Code

The Company Code of Law-UGB, dRGBl. 219/1897, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I n ° 58/2010, is amended as follows:

1. § 283 reads:

" § 283. (1) The members of the Management Board (managing directors) or the unwinders are, without prejudice to general corporate law provisions, for the timely compliance with § § 244, 245, 247, 270, 272 and 277 to 280, the members of the Supervisory Board are required to comply with the requirements of the following: § 270 and, in the case of a domestic branch of a foreign corporation, to hold the persons authorised to represent it within the territory of the Federal Republic of Germany for compliance with § 280a of the Court of First Instance by penalties of EUR 700 up to EUR 3 600. The penalty shall be imposed upon expiry of the disclosure period. It must be repeated, as long as the said institutions have not yet fulfilled their obligations after two months.

(2) If the disclosure in accordance with paragraph 1 is not effected up to the last day of the disclosure period, then-if the disclosure has not been received by the court until the day prior to the release of the compulsory criminal order-without prior procedure by: Penal order to impose a penalty of 700 euros. The imposition of a compulsory criminal offence may be waited if the institution referred to in paragraph 1 was manifestly prevented by an unforeseen or unwastable event from the date on which it was disclosed. In this case, until such time as disclosure has not yet been made, the imposition of the penalty payment can be expected until the end of four weeks after the removal of the obstacle, which is contrary to the disclosure. Compulsory criminal charges are to be supplied as legal action. The respective institution can object to the compulsory prosecution within a period of 14 days, otherwise the compulsory order will be brought into legal force. The objection shall be based on the grounds for failure to comply with the obligations referred to in paragraph 1. Reinstatement can be granted to the previous stand against the failure of the opposition period (Section 21 of the External Strings Act). If the objection is delayed or if it is missing any justification, it shall be rejected by decision.

(3) With the timely collection of the substantiated opposition, the compulsory order of punishment shall not be enforced. The imposition of the penalty shall be taken in accordance with the ordinary procedure with a decision. If it is not possible to proceed with the cessation of the compulsory criminal proceedings, a penalty of EUR 700 to EUR 3 600 can be imposed, without prior threat. An appeal against the imposition of a penalty in accordance with the ordinary procedure is an appeal to the respective institution (§ § 45 ff. External StrG).

(4) If the disclosure has still not been made within two months after the expiry of the last day of the disclosure period, a further penalty of 700 euros shall be imposed by means of criminal decree. The same shall apply if disclosure is not made for a further two months; if an appeal is lodged against such a penalty payment, the decision shall be published on the penalty imposed.

(5) In the case of a capital company referred to in paragraph 1 (1) of a medium-sized company referred to in paragraph 1 of this Article, the compulsory punishment of a capital company (referred to in paragraph 1) is increased, the penalties to be imposed as well as the penalties provided for in paragraphs 1 and 3 of this Article shall be increased. in accordance with the ordinary procedure, three times in each case. If the penalty payment procedure is carried out against a body referred to in paragraph 1 of a large capital company (Article 221 (3)), these amounts shall be increased to six times. The most recent annual financial statements can be used as the basis for the size class.

(6) Forced penalties shall be enforced even if the punishments of their duty are fulfilled or the fulfilment of them has become impossible.

(7) The obligations imposed on the legal representatives in § § 244, 245, 247, 270, 272 and 277 to 280a shall also affect the company. If society does not comply with these obligations by its institutions, the imposition of penalties under the appropriate application of paragraphs 1 to 6 shall also be carried out against society at the same time. "

§ 906 UGB is amended as follows:

a) The one with the Federal Law BGBl. (No 58/2010), paragraph with the sales designation "(20)" receives the sales designation "(22)" .

(b) in accordance with paragraph 22, the following paragraph 23 is added:

" (23) § 283 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. § 283, as amended by the above-mentioned Federal Act, shall apply to infringements of the obligations referred to in Section 283 (1), which shall be referred to in accordance with the first subparagraph of Article Jänner 2011 will be set or continued. If the disclosure deadline has ended before 1 March 2011 and the disclosure is not made until 28 February 2011, a compulsory prosecution pursuant to Section 283 (2) of the Budget accompanying Act 2011 shall be subject to the disclosure requirement. The institution and the company. The provisions of Section 283 (4) and (5) shall apply respectively in the version of the above-mentioned Federal Act only if the disclosure is not disclosed for a further two months after the 28 February 2011. In view of the sews of the respective institutions before the 1. Jänner 2011 is to be applied in the version currently in force. "

Article 35

Amendment of the Law on Authentic Filing

The Law Deposit Deposit Act, BGBl. No 326/1974, as last amended by the Federal Law BGBl. I n ° 52/2009, shall be amended as follows:

1. In Section 12 (1), the word order shall be "To own Handen" through the phrase "with proof of delivery" replaced and the following sentence added:

"Delivery to a replacement recipient shall be permitted."

(2) The following paragraph is added to § 41:

" (4) § 12 para. 1 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, will enter into force on 1 May 2011. The provision shall be applied in this version if the document to be submitted is made after 30 April 2011. "

Article 36

Federal law on the deposit and confiscation of depositaries
(depositary and confislation law-vulnerability)

Section 1

General

Scope

§ 1. (1) This federal law regulates the proceedings of the judicial heifer, the confiscation and the compliance with the ordinary courts of the law. Unless otherwise specified, the matters dealt with in this Federal Act shall be decided in proceedings in addition to disputes.

(2) The provisions relating to custody of objects and security services which have to be decided upon by the criminal courts or the public prosecutors on their compliance or recovery, as well as on the deposit and recovery of judicial tenure. Matters shall remain unaffected.

§ 2. In accordance with § 1425 of the German Civil Code (ABGB), the criminal court or the Public Prosecutor's Office may not be able to exploit or follow up on the legal basis for legal or prosecutorial custody in accordance with § 1425 of the German Civil Code (ABGB) (criminal law). Erlag). The provisions of this Federal Act shall apply to such contests, whereby the Federal Government shall be represented by the financial procuration as of the application for the grant.

Section 2

Deposit and follow-up of depositaries

Filing procedures

§ 3. (1) The publisher shall, in his application, lead the reason for the issue and the subject-matter to be completed. He shall also have the name or the company and the address or registered office of the defendant, unless he certifies that the owner of the defendant is unknown or unknown in spite of reasonable surveys. The publisher may, in the application, set conditions for the implementation of the erlags.

(2) The decision shall be taken on the application for a decision. If the maintenance of the item is not likely to cause only minor costs, the acceptance shall be subject to an appropriate advance of the alder within a period of fourteen days.

(3) The acceptance decision shall describe the default and give rise to the reason for the failure and, where appropriate, the conditions for the compliance. In addition, the Decision provides for simple and comprehensible information on the confiscation of depositaries and the possibility of compliance with confiscation.

(4) The acceptance decision shall be notified to the publisher and to the defendant. If the defendant is unknown or unknown in the case of a criminal offend and he or his address cannot be levied with simple means, the decision shall be without the appointment of an absentee curator in the edible file (Section 89j of the Judith Organization Act, RGBl. No 217/1896).

(5) The obligation to collect the defendant or his/her stay (paragraph 2). 1 second sentence) and for the consideration of a cost advance (para. 2 second sentence) shall not apply to a criminal-law heirloth.

§ 4. (1) If, in his application, the publisher leads more than ten opponents of the defendant, or if more than ten exporters appear and the interests of these parties are essentially the same, the court may, in the case of a criminal offender for the joint To appoint a lawyer or notary to appoint a lawyer or a notary. In so doing, the Court of First Instance shall select a person suitable for the particular case, who shall ensure, in particular on the basis of their organisation of the law of their law, their technical equipment and their other burdens, a speedy execution of the proceedings. The order of the order shall be sent to the publisher, the defendant, whose stay is known to the court, to deliver to the exporters and to the curator, and to make known in the Edits file.

(2) The curator shall represent the defendant, even if it is not known to him or her, and the consignor until such time as the court or one of the parties to his/her order is unaware of it.

(3) The curator shall examine the claims of the parties represented by the curator in accordance with the basic and the level. He has to make an effort to establish contact with the defendant, who are unknown or unknown.

(4) In order to fully satisfy all claims of the defendant or the perpetrator, the curator shall, on the basis of claims verified by him, propose a distribution proposal to prepare an amicable settlement. . In the event of an agreement on the distribution proposal, he shall forward the declarations of consent obtained by him to the Court of First Instance.

(5) The costs of the curator shall be the court in accordance with the provisions of § § 82, 82b and 82c of the Insolvency Code, RGBl. No 337/1914, where the value of the depositary forms the basis of assessment. The court may authorize the curator to withdraw the costs attributed to him from the income.

Follow-up

§ 5. (1) An application for compliance is to be submitted to the publisher, the defendant and another exporter.

(2) The defendant shall be called upon to comment within a time-limit to be determined by the court whether he agrees to the application for compliance (Section 17 of the Extraction Act-Foreign StrG, BGBl. I No 111/2003). If he leaves the time limit unused, the court may accept that he agrees to the conclusion. This is the result of the call to be made.

Compliance and depositary costs

§ 6. (1) The court has to describe the custody and to determine the costs of the custody in the decision to follow.

(2) The costs of custody are the

1.

costs of custody and value retention, including the costs of the depositary appointed by the court;

2.

Costs of a curator appointed by the court in accordance with § 4, and

3.

Fees including fees and cash expenses under the federal law on charges for the depositary of judicial depository departments, BGBI. No 182/1962, on the charges for the depositaries of the judicial depositories.

Section 3

Recovery

Conditions of recovery

§ 7. (1) A failure, the value of which does not exceed EUR 10 000, shall be drawn up after one year, another failure after five years for the federal government. If the depositary consists of several separate parts, their value shall be calculated together.

(2) The depositary may be withdrawn before the expiry of the time limits specified in paragraph 1, if it is perishable, the risk of a significant reduction in value is associated with the further custody or the costs of the safekeeping and the maintenance of the value shall exceed the value of the depositary before the expiry of those periods.

Start and inhibition of recovery period

§ 8. The period of recovery (Section 7 (1)) begins with the day of the publication. The course of the period shall be inhibited as long as this is due to a particular legal reason, such as a pending procedure for the conclusion or replacement of consent, freezing or maintenance (§ 133). 4 (4) of the External StratesG). In the case of evidence, the time limit shall not begin to run before the final end of the procedure.

Date and value changes

§ 9. For the duration of the period of recovery, the value of the confession at the time of the initiation of the proceedings shall be decisive. If the value of the confession falls below the limit of § 7 para. 1 after the expiry of the period of one year, it can be recovered immediately.

Responsibility

§ 10. (1) The decision on confiscation shall be the responsibility of the court which has the custody of the person in question (court of custody).

(2) In the first instance, the Court of Justice of the Court of Justice shall also decide.

(3) The disposal and utilization of a legally convicted confession shall be the responsibility of the head or president of the Custody Court as a matter of the administration of justice.

Recovery procedure

§ 11. (1) The recovery procedure shall be initiated by its own motion or at the request of the head (President) of the Custody Court or the Erleger. Of this, the Custody Court has to communicate without proof of proof to the publisher, the defendant, as well as to other persons for whom the custody has been issued or which may, in the case of the file, be able to collect the rights of proof without proof of proof of delivery, to the extent that: all of these people are known to him.

(2) The value of the confession shall be levied in accordance with Section 145 (3) of the External Strings Act.

(3) The Constitutional Court has the imminent introduction of the proceedings by Edict to be published. The edict is to be found in the Edict file. The edict must be held in the Edict file for a period of ten years in a questionable way.

(4) The confiscation shall not be issued in the Edict file until after the expiry of three months from the date of the event; this shall be indicated in the Edict.

(5) The decision to recover shall be the subject of the persons referred to in paragraph 1, second sentence. According to the legal force of the confiscation, it is the head (President) of the Custody Court to agree.

Property at and disposal of the depositary

§ 12. (1) With the legal force of the confistion decision, the Federal Government acquires the ownership of the contrusions affected by it.

(2) The Federal Ministry of Justice of the Federal Republic of Germany shall be responsible for the cash-in-the-money-related costs.

(3) The facts of the case are, in so far as they are not used for the purpose of covering the legal expenses of the judiciary or an appropriate body for scientific, historical or visual purposes, in accordance with the survey (§ 11 (2) of their transport value). They can be made available in the best possible way. The exploitation shall be carried out by means of a public auction by the executive court or by an entreponent of the right to be authorised. Facts with an exchange or market price may also be sold at this price from a free hand; the same applies to facts which do not reach the lowest bid in the case of auctioning. Securities that have a stock exchange or market price, as well as savings customers may only be made out of hand at this price, or of their deposit. The proceeds of the utilization shall be to the Federal Government/Federal Ministry for Justice in favour of the Federal Government.

(4) worthless dismisses must be destroyed.

Evasion after confiscation

§ 13. (1) Anyone who has a claim to a consequential failure may request that the amount of money taken, the proceeds of the devalued depositary or the value of the traffic value of a non-confisable custody at the time of the Confiscation in money will be replaced. If the custody is still present and its compliance is possible, the claimer can also desire his or her compliance. The claim shall be statute-barred in 30 years from the legal force of the confistion decision.

(2) The application shall be addressed to the head (presidents) of the Custody Court. He had the right to communicate to the Verdepositary Court. The court has to determine the costs of custody (Section 6 (2)), which have arisen up to the final confiscation of the law. After legal force, the President (President) shall be notified of this decision.

(3) In the event that the President (President) does not comply with the provisions of paragraph 1 within three months, or if he rejects it in whole or in part within this period, the claim may be asserted by action against the Federal Government.

§ 14. § § 4 to 6 shall also be applied to a compliance after the initiation of the confisceration procedure. The depositary court may interrupt the recovery procedure until the decision has been taken on the conclusion of the compliance.

Section 4

Common rules on compliance

Invitation to receive

§ 15. (1) As soon as a conclusion decision becomes final, the head (President) of the Custody Court has to disclose to the Beneficiary The Amount of the Custody Costs Borne By The Federal Government and to invite him to make an account for the Transfer of a monetary deposit or a sum of money. In the case of facts, he shall ask him to either remedy the matter in person within four weeks or to demand the consignment.

(2) The risk and the costs of the consignment shall be borne by the receiving person.

Compliance and depositary costs

§ 16. (1) In the event of payment of money or monetary amounts, the costs of custody borne by the Federal Government must be deducted. The President of the Depositary Court shall not be able to follow the facts of the matter until the person entitled to receive such costs has paid such costs.

(2) A non-consumed advance on the costs of custody (§ 3 para. 2) shall be reimbursed to the publisher.

Failure of the eligible person

§ 17. If the person entitled to receive a request under Section 15 (1) does not comply in good time or does not pay the costs of custody borne by the Federal Government, the head (President) of the Depositary Court shall act in accordance with Section 12 (2) to (4), including if the custody has not yet been recovered.

Section 5

Final provisions

Entry into force, external force and transitional provisions

§ 18. (1) This federal law shall enter into force on 1 May 2011.

(2) The provisions of this Federal Act are also due to legal proceedings which were issued prior to its entry into force, but which were not decided upon in the first instance by 30 April 2011, by means of their compliance or recovery (homegrowing). ,

(3) In so far as proceedings are still pending before the remission commissions, the provisions of this Federal Act shall also apply to the compliance and custody of such depositaries, provided that the compliance with the depositary does not comply with the provisions of 30 April 2010 in the first instance.

(4) With the expiry of 30 April 2011, the Federal Act on the confiscation of judicial dismisses, BGBl. No 281/1963, on the confiscation of judicial verses. The provisions of this Regulation shall continue to apply to proceedings in which a decision has been taken up to that date on the conclusion or confiscation of the first instance.

§ 19. (1) The Federal Minister for Justice is responsible for the enforcement of this federal law.

(2) As far as other federal laws are referred to in this Federal Act, these are to be applied in their respectively applicable version.

(3) Where reference is made in other federal laws and regulations to provisions repealed by this federal law, the referral shall be given its content from the relevant provisions of this Federal Law.

Article 37

Amendment of the Housing Property Act 2002

The Housing Property Act 2002, BGBl. I n ° 70/2002, as last amended by the Federal Law Gazette (BGBl). I n ° 58/2010, is amended as follows:

In Section 52 (2) (4), the word order shall be "To own Handen" through the phrase "with proof of delivery" replaced and added at the end of the following sentence:

"Delivery to a replacement recipient shall be permitted."

Article 38

Amendment of the Code of Civil Procedure

The Civil Procedure Code, RGBl. N ° 113/1895, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

1. § 52 reads:

" § 52. (1) In each judgment and in the decisions which complete a dispute for the instance in full, it is also necessary to decide on the obligation to reimburse the costs, unless the Court of First Instance devotes the costs of the decision until the final date of execution of the case. of the dispute. Such a reservation cannot be challenged. In other decisions, the replacement of the costs may only be recognised in so far as the replacement obligation is independent of the outcome of the main matter.

(2) A reservation of the cost decision in accordance with paragraph 1 shall be admissible only if the decision can be challenged by an appeal and if this is due to the complexity of the cost decision to be taken for reasons of procedural economy is appropriate. In any case, if a payment order, a transfer order or a judgment, renunciation or recognition judgment is issued, a reservation of the cost decision is inadmissible.

(3) If a court has reserved the cost decision, no cost decision is to be taken in the further legal proceedings. The Court of First Instance shall decide on the obligation to reimburse the costs of the entire proceedings after a final decision has been given to the dispute.

(4) If, in the event of a partial judgment, the court is not in a position to decide at the same time as to the costs with regard to the claimed claim or partial claim, it shall be stated in the judgment to the extent that such a decision still has to be taken into account: further judgment is reserved.

(5) The obligation to reimbursethe costs shall be decided on the basis of its own account if a list of costs has been laid down in good time. '

Section 54 (1a) is amended as follows:

(a) The third sentence shall be repealed.

(b) In the previous fourth and now third sentence, the following shall be said: "As far as the" the phrase "represented by a lawyer" and after the word "these" the word "unchecked" inserted.

(c) The following sentence shall be added:

"A cost replacement for the objections does not take place."

3. According to § 86, the following § 86a is inserted:

" § 86a. (1) If a document contains offensive statements within the meaning of § 86, it shall, if an attempt to improve it have been unsuccessful, be deemed to be unsuitable by the court as not appropriate for the proper business treatment. Any further written record of this party, which has such a defect, may be taken by the court without any substantive treatment; an attempt to improve it is not required. This is to be recorded in a file note; it has no meritocratic decision to pass on it. This legal sequence should be mentioned in the improvement order.

(2) If a plea consists of convoluted, unclear, nonsense or purposeful statements and does not allow him to recognize the desire, or if he is exhausted in the repetition of already experienced points of contention or already made allegations, he shall be without rejecting any improvement. Paragraph 1, second to fourth sentence, shall apply with the proviso that the reference to the rejection decision shall be included. "

4. § 87 (1) reads:

" (1) As far as this law does not provide otherwise, it is ex office pursuant to § § 89a ff of the court organization law, RGBl. No 217/1896, in the current version, otherwise according to the Delivery Act, BGBl. No 200/1982, as amended. '

5. In accordance with § 91, the following § 92 is inserted:

" § 92. (1) May the delivery of the action to a legal person registered in the company's book cannot be effected on the registered business address in the company's register (§ 3 para. 1 Z 4 and 6 FBG), because there is no issuing office if the plaintising party does not disclose any other issuing body and if no other issuing body is known to the court without investigation, the plaintiary party, at the request of the plaintising party, has to be delivered without the appointment of a curator by a reception of a Notice to be sent to the Edikts file (§ 115 ZPO). The legal consequence of paragraph 2 is to be pointed out in the Edict. Delivery shall be deemed to have been effected 14 days after the date of receipt of the notice in the Edictsfile.

(2) Until a delivery point is announced to the court, all other documents to be filed shall be filed with the court. "

6. The title of the Eighth Title reads:

"Sonn and holiday rest, fristencence"

§ 222 reads as follows:

" § 222. (1) Between 15 July and 17 August as well as 24 December and 6. Jänner shall be subject to the emergency periods in the appointment and revision procedure as well as in the recurrence and revision procedures. If the beginning of this period falls within the course of such an emergency period or the commencement of such an emergency period during that period, the period of emergency shall be extended by the entire duration or by the part of that period which is still part of its commencement.

(2) The period referred to in paragraph 1 has no influence on the beginning and the expiry of the periods of emergency in the appeal and review proceedings against failure to meet and recognition of the recognition of the rights of the person. The same applies to the appointment and revision procedure as well as the recurrence and revision recursion procedure in

1.

exchange disputes,

2.

Disputes over the continuation of a built-in construction,

3.

Disputes concerning the disturbance of the property in the case of property and on rights, if the claim for a plea is directed only to the protection and restoration of the last acquis,

4.

Disputes concerning the obligations of the father of an illegitimate child with respect to the mother of the child and litigation concerning the maintenance due under the law,

5.

the disputes referred to in § § 35 to 37 EO;

6.

Procedures relating to applications for authorisation, restriction or cancellation of temporary injunctions,

7.

procedures in cases of procedural assistance,

8.

Procedures for securing evidence,

9.

Procedures for re-establishment of rights in the previous state,

10.

Procedure for the rejection of judges and other judicial bodies.

(3) For daytime statutes which fall within the period referred to in paragraph 1, the reason for the extension is fulfilled in accordance with § 134 Z 1, if the unsolicited party or the representative of the party is on holiday at the time of the meeting and the request shall be made immediately, at the latest within one week of the delivery of the cargo. "

8. § § 223 to 225 shall be repealed.

9. § 277 together with headline reads:

" Use of technical facilities for word and image transmission in the taking of evidence

§ 277. In the light of technical possibilities, the Court of First Instance shall, instead of taking the case by a requested judge, carry out an immediate taking of evidence, using technical facilities for the transmission of words and images, unless the Court of First Instance has Acceptance by a commissioned or requested judge shall be necessary, taking into account the procedural economy, or for special reasons. "

10. In § 393 (4), the quote shall be "§ 52 (2)" by quoting "§ 52 (4)" replaced.

11. According to § 393, the following § 393a with headline is inserted:

" Intermediate judgment on limitation

§ 393a. If, in a lawsuit, the objection of the statute of limitations of the asserted claim is levied, the court may, on its own account or at the request of that objection, decide separately with judgment, in so far as the action is not to be dismissed for that reason is. Section 393 (3), first sentence and second sentence shall apply mutatily. "

12. In § 461 (2), the turn-of-the-turn "or subject to the condition of § 434 (1) by declaration on court protocol" .

13. In § 465, para. 2, 3 and 4 and the sales designation "(1)" repealed.

14. In § 467 Z 5 the turn is "if the request for appeal is not recorded (Article 465 (2))," repealed.

§ 468 is amended as follows:

(a) In paragraph 1, the word order shall be "or a transcript of the protocol replacing it" repealed.

(b) In paragraph 2, the word order shall be "or the transcript of the protocol replacing it" as well as the turn "or, under the condition of section 465 (2), by means of a declaration of judicial protocol" repealed.

16. § 469 is amended as follows:

(a) In paragraph 1, the word order shall be "or the protocols thereto" repealed.

(b) The following paragraph 3 is added:

" (3) In the case of an appeal based on the non-validity of § 477 (1) (4) (4) against a judgment of failure (§ 396), the court whose judgment is challenged may grant the appeal itself. An appeal is not admissible against the decision. "

17. In Section 473a (4), the phrase "or declared to be in court." repealed.

18. The following paragraph 3 is added to § 517:

"(3) In any event, a cost record shall be inadmissible if the amount requested or withdrawn does not exceed 50 euros."

19. In § 520 (1), the second sentence reads:

"Recourses must be accompanied by the signature of a lawyer."

(20) In § 521a (1), the first sentence shall be followed by the phrase "or a copy of the protocol replacing it" as well as in the second sentence, the phrase "or of the protocol replacing it" repealed.

21. In Section 548 (2), the word order shall be "has no influence on the free time" through the phrase "The provisions on the inhibition of time limits and the extension of daily substitutes pursuant to § 222 ZPO shall not apply" replaced.

Article 39

Entry into force, conclusion and transitional provisions

(1) Art. 16, 20, 26, 27, 37 and 38 (Building Law, FMedG, JN, NO, WEG 2002, ZPO) shall enter into force on 1 May 2011, unless otherwise stated below.

(2) Art. 21 Z 2 to 4 (§ § 20, 39 and 64 GebAG) and Art. 38 Z 2 lit. b and c (§ 54 para. 1a penultimate and final sentence of the ZPO) shall be 1. Jänner 2011 in force.

(3) Art. 21 Z 1 (§ 1 GebAG) shall enter into force on 1 July 2011.

(4) Art. 27 Z 2 (§ 117a NO), Art. 29 (RAO) and Art. 30 (RAPG) will enter into force on 1 July 2011.

(4a) Art. 38 Z 1, 3, 5 and 16b (§ § 52, 86a, 92 and 469 (3) ZPO) shall enter into force on 1 July 2011.

(5) Art. 16 (Law on Construction Law), Art. 27 Z 1 (§ 85 NO) and Art. 37 (WEG 2002) in the version of this Federal Act are to be applied if the document to be submitted is made after 30 April 2011.

(6) Art. 20 (FMedG) in the version of this federal law shall apply if the consultation or consent is granted after 30 April 2011.

(7) Art. 21 Z 2 and 3 (§ § 20 and 39 GebAG) in the version of this Federal Act is to be applied if charge claims are claimed after 31 December 2010.

(8) Art. 26 Z 1 (§ 8a JN) and Art. 38 Z 12 to 15, 16 lit. a and 17 to 20 (§ § 461, 465, 467, 468, 469 para. 1, 473a, 517, 520 and 521a ZPO) in the version of this Federal Act are to be applied if the date of the decision of first instance is after 30 April 2011.

(9) Art. 30 (RAPG) is to be applied when the attorney's examination is filed after 30 June 2011.

(10) Art. 38 Z 1 (§ 52 ZPO) is to be applied in the version of this Federal Act in proceedings in which the conclusion of the oral proceedings of the first instance is after 30 June 2011.

(10a) Art. 38 Z 2 lit. c (§ 54 para. 1a last sentence of the ZPO) in the version of this federal law shall apply in proceedings in which the conclusion of the oral proceedings of the first instance is after 31 December 2010.

(11) Art. 38 Z 5 (§ 92 ZPO) is to be applied in the version of this federal law if the lawsuit is to be filed with the court after 30 June 2011.

(12) Art. 38 Z 3 (§ 86a ZPO) in the version of this Federal Law shall apply to statements of pleadings which are to be applied to court after 30 June 2011.

(13) Art. 38 Z 16 lit. b (§ 469 paragraph 3 ZPO) in the version of this Federal Act shall apply if the date of the failure of the judgment is after 30 June 2011.

Section 2

Criminal justice matters

Article 40

Amendment of the Criminal Code

The Criminal Code, BGBl. No 60/1974, as last amended by the Federal Law BGBl. I No 108/2010, shall be amended as follows:

(1) The following paragraph 3 is added to § 21:

" (3) As a starter within the meaning of para. 1 and 2, acts threatened with punishment shall not be considered against foreign assets, unless they have been subjected to violence against a person or under threat of a present danger to Leib. or life (§ 89). "

2. In § 43 (1), the turn-of-the-turn "or to a fine" .

(3) In § 43a (1), after the phrase "this part" the twist " , but not more than half of them, " inserted.

4. § 88 (2) is amended as follows:

(a) Z 2 is deleted.

b) In the Z 3 the word "three-day" by the word "fourteen-day" replaced.

Section 198 is added to the following paragraph 3:

"(3) The offender shall not be punished in accordance with paragraph 1 if, until the end of the trial, he pays the maintenance amounts included in the entirety of the application for the pursuit of the pursuit."

Article 41

entry into force

Art. 40 occurs with 1. Jänner 2011 in force.

Article 42

Amendment of the Suchtmittelgesetz

Federal law on addiction toxins, psychotropic substances and drug precursors (Suchtmittelgesetz-SMG), BGBl. I n ° 112/1997, as last amended by the Federal Law BGBl. I n ° 143/2008, shall be amended as follows:

(1) In § 6, the following paragraph (4b) is inserted:

" (4b) The institutions and authorities of the enforcement of sentences (§ 8 of the Criminal enforcement Act-StVG, BGBl. No. 144/1969) as well as the execution of preventive measures connected with deprivation of liberty (§ § 158 to 160 of the StVG), the acquisition, processing and possession of addictive funds is also permitted without authorization to the extent that they are used for the legal purposes of the law shall require medical attention to be provided to the accused, the prisoner or the person who has been brought to the attention of the accused. "

2. In § 35 (3) (2) (2), after the word "Opinion" the twist "an appropriate medical institution of the judiciary, or, where it is not available," inserted.

3. In § 35 (4) the entry part "The Public Prosecutor's Office shall refrain from obtaining an opinion pursuant to Section 3 (2) (2) if the accused is prosecuted solely for the reason that he" , in Z 2 the paint is replaced at the end by a point, and in the final part the half-set is omitted. "and if there is no reason to believe that the accused needs a health-care measure." .

4. In § 35 (5), the words "District Managing Authority has" through the turn "in paragraph 3 (2) of the second subparagraph" replaced.

5. In § 35 (6), first sentence, the word order shall be "to be subject to such a measure" through the phrase "to subject itself to such a measure, including, where appropriate, a stationary recording lasting up to six months" replaced.

6. In § 35 (8) the last sentence is:

"In addition, § § 208 (3), 209 and 388 of the StPO are to be applied in the appropriate way."

7. In § 39 (1), in the entry section after the word Federal Law the phrase "except in accordance with § 28a para. 2, 4 or 5" and after the word "is" the phrase "after hearing the prosecutor's office" inserted.

8. In § 39 (1) (1) (1) the word "Action" through the phrase "Action, including, where appropriate, up to six months of fixed-term admission," replaced.

Section 39 (2) reads as follows:

" (2) The court may determine the nature of the health-related measure (§ 11 para. 2 Z 1 to 5). If the opinion of one of the bodies referred to in Article 35 (3) (2) or the result of the evaluation by the doctor of a body or association is already in place in accordance with § 15, the court shall have the opinion or the result of the assessment. for the determination of the measure and the assessment of the conditions and conditions laid down in paragraph 1 (1), unless an amendment to the relevant circumstances would be likely to be adopted. "

10. In § 39 (4) (1) (1), before the word "ready" the phrase "pursuant to paragraph 1 Z 1" inserted.

11. In § 40 (1), the word "Hat" through the phrase "If the postponing is not to be revoked (§ 39 para. 4), or has" replaced, and after the word "Convict" the word "otherwise" inserted.

12. In § 41, para. 2, the last sentence is replaced by the following sentences:

" Instead of the treatment contribution (Section 63 (4) of the Officials-Health and Accident Insurance Act, BGBl. No 200/1967), the right-breaker shall be required to pay a flat-rate contribution for the costs of the measure, provided that this does not provide the maintenance of the right-breaker and the persons to which he is obliged to maintain a simple life-management is at risk. § 381 (3) and (5) of the StPO shall apply in the sense that the nature of the measure, its necessity, its duration and its success and, in the case of § 39, also a cost substitute which is imposed on the convicted person, shall be deemed to be valid for the purpose of determining the cost contribution. shall be taken into account. "

13. In § 41, para. 4, the words "for the main procedure" by the words "in the investigation procedure" replaced.

(14) § 47 is added after paragraph 9 of the following paragraph 10:

" (10) § 6 (4b), 35 (3) to (6) and (8), 39 (1), (2) and (4), 40 (1) and 41 (2) and (4) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 43

Amendment of the Code of Criminal Procedure in 1975

The Code of Criminal Procedure in 1975, BGBl. No. 631/1975, as last amended by the Federal Law BGBl. I No 108/2010, shall be amended as follows:

1. § 31 is amended as follows:

(a) (5) reads:

" (5) The individual judge of the regional court shall be responsible for the procedure on appeals against decisions

1.

on the cost of the criminal proceedings after the 18. Main item and

2.

on the determination of the fees of experts and interpreters under the Fees Act, BGBl. No. 136/1975. '

(b) The following paragraph 6 is added:

" (6) The Landesgericht as Senate of three Judges is responsible for

1.

the procedure for appeals and appeals against judgments and other decisions of the District Court as referred to in paragraph 5 above, and a conflict of jurisdiction of sub-district courts (§ 38),

2.

the decision on a request for a resumption in accordance with § 357, unless the District Court is competent, and decisions pursuant to Section 495 in cases in which, according to Section 494a (2), a jurisdiction of the individual judge would be excluded, and

3.

the decision on applications for continuation (§ 195). "

2. § 33 (2) reads:

" (2) The individual judge of the Oberlandesgericht decides on complaints against decisions concerning the cost of the costs of the costs of the costs of the criminal proceedings in accordance with § 196 para. 2, on the basis of the costs of the criminal proceedings after the 18th. The main item and the determination of the fees of experts and interpreters according to the GebAG. In the other cases, the Higher Regional Court decides by a Senate of three Judges. "

(3) § 83 is amended as follows:

(a) para. 1 reads:

"(1) Insofar as nothing else is determined otherwise, delivery shall be carried out without proof of delivery."

(b) In paragraph 2, the first sentence reads as follows:

" A transmission by fax, in electronic legal transactions in accordance with § 89a GOG or by electronic delivery services in accordance with the provisions of the 3. Section of the Delivery Act shall be equal to delivery with proof of delivery. "

4. In § 84, para. 2, the first sentence reads:

" Unless otherwise specified in detail, legal remedies, appeals and any other submissions to the Criminal Investigation Office, the Public Prosecutor's Office or the General Court may be made in writing, by fax or in electronic legal transactions (§ 89a GOG) be introduced. "

5. In § 88 (1), the word shall be: "orally" through the turn "in the case of the oral proclamation" replaced.

(6) § 89 is amended as follows:

(a) para. 2 reads:

"(2) complaints filed late or by a person who is not entitled to an appeal (Section 87 (1)) have the right to reject the appeal court as inadmissible."

(b) the following (2a) and (2b) shall be inserted after paragraph 2:

" (2a) The Court of Appeal may repeal the decision and refer it to the first court for the new decision after completion of the proceedings under the appropriate application of Section 293 (2), if:

1.

the first court was either locally or objectively uncompetent or unduly occupied or if a legally excluded judge (§ § 43 and 46) has taken the decision,

2.

the first court wrongly pronounced its lack of competence,

3.

the first court has not completed the applications or failed to take any necessary evidence to decide in the case, or is one of the reasons given in section 281 (1) (5) or (5a), or

4.

legal hearing (§ 6) cannot be granted because the subject-matter of the appeal is addressed to the authorization of an order whose success presuppoes that it will not be known to the opponent of the complaint prior to its implementation.

(2b) In the case of complaints against the authorisation of the arrest and the imposition or continuation of the detention, the Court of Appeal shall always decide on the matter, taking into account, where appropriate, any circumstances which may result from: , or have become known. The same shall apply if there is no reason to proceed in accordance with paragraph 2a. The Appeal Court is not bound by the objections raised, but it must never change any decisions which have not been lodged against the accused person. "

(c) In paragraph 4, the first half-sentence shall be adopted after the word "investigative measure" the twist "in accordance with paragraph 2b" inserted.

(d) In the second sentence, the turn shall be made in the second sentence "the subject-matter of the appeal is addressed to the authorization of an order whose success presuppoes that it does not become aware of the opponent of the complaint," through the turn "a case of paragraph 2a Z 4 is present." replaced.

7. § 126 shall be amended as follows:

(a) para. 2 reads:

" (2) As experts, it is above all persons who are to be ordered into the court adjudicating and court interpreters list (Section 2 (1) of the Federal Act on the General and Judicial Certifying Experts and Interpreters) -SDG, BGBl. No 137/1975). If other persons are appointed, they shall be informed of their essential rights and obligations. "

(b) The following paragraphs 2a to 2c shall be inserted:

" (2a) As an interpreter, an appropriate person is to be appointed by the public prosecutor's office or by the court for a suitable person made available by the Federal Ministry of Justice or on its behalf by the Justice Support Agency. § 127 (1) does not apply to them.

(2b) If a suitable person is not available in time or is not available in good time, or if there is reason to believe that there is one of the reasons given in paragraph (4) with regard to all persons eligible pursuant to paragraph 2 (a), a different person may also be required to: appropriate person is appointed as interpreter. In this case, a person registered in the court hearing and court interpreters ' list (Section 2 (1) SDG) must be ordered as a matter of priority, but the last sentence must be dealt with in accordance with the last sentence of paragraph 2.

(2c) In the choice of experts or interpreters and the determination of the extent of their duties, the principles of economy, economy and expediency shall be based on the principles of austerity. "

8. § 153 (4) reads:

' (4) Where the place of residence of a witness or accused person is situated outside the proceedings of the competent public prosecutor's office or court, the direct hearing at the seat of the public prosecutor's office or of the court in which the person concerned is situated shall be the , or where the defendant is the witness or the accused, to carry out the transmission of words and images using technical equipment, unless it is appropriate, or otherwise, in the light of the procedural economy, the witnesses or defendants are required to the competent public prosecutor's office or the competent court. "

(9) § 176 (3) the following sentence is added:

"In the case of accused persons who are not being held in the judicial institution of the competent court (§ 183), the procedure in accordance with Section 153 (4) may be used instead of the performance of the performance."

10. § 187 (3) deleted.

Section 196 (2) is added to the following sentence:

" If an application is rejected or dismissed, the payment of a flat-rate fee of 90 euros shall be paid. If a number of victims have applied for a continuation without success on account of the same action, they shall be liable for the cost of the flat-rate contribution to the undivided hand; in no case shall the legal protection officer impose a flat-rate contribution. § 391 shall apply mutatily. "

12. In Section 285 (3), the turn is deleted: "verbally to give minutes or" .

13. § 381 is amended as follows:

(a) In paragraph 1, the following Z 2a shall be inserted after Z 2:

" 2a.

in so far as it is not to be done in accordance with paragraph 6, the fees of the interpreters, in the case of an order pursuant to Section 126 (2a), a flat-rate contribution of 159 euros;

(b) In paragraph 6, the turn shall be: "shall not be taken into account in the calculation of the cost of the flat-rate fee" through the turn "do not form part of the costs to be reimbursed by the accused" replaced.

14. § 514 is added to the following para. 14:

" (14) § § 31 (5) and (6), 33 (2), 83 (1) and (2), 84 (2), 88 (1), 89 (2) to (2b), (4) and (5), 153 (4), (3), (3), (3), (196) (2) and (285) (3) in the version of the 2011 Budgetaccompanying Act, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. § § 126 (2), 2a to 2c, 381 (1) (2a) and (6) shall enter into force on 1 July 2011. Section 31 (5) and (6), as amended by the Federal Act, shall apply to proceedings which have been submitted to the General Court for a decision after the entry into force of the Act. Section 196 (2), as amended by the Budget Accompanying Act 2011, shall apply to proceedings in which the application for continuation after the date of entry into force has been submitted to the Public Prosecutor's Office. "

Article 44

Amendment of the Youth Court Act 1988

The Juvenile Justice Act 1988, BGBl. No. 599/1988 as last amended by the Federal Law BGBl. I n ° 142/2009, shall be amended as follows:

1. Art. I § 25 and the heading no longer apply.

2. Art. VIII. shall be inserted in accordance with paragraph 4d of the following paragraph 4e:

" (4e) The repeal of the species. I § 25 by the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, will be 1. January 2011 effective; proceedings pending before the end of the 31 December 2010 in the case of the General Court shall continue to be carried out in that court on the basis of the above-mentioned provision. If, after the entry into force of this Federal Law, a judgment is annulled due to an invalidity complaint, appeal, resumption or renewal of the criminal proceedings, the proceedings shall be carried out before the court which is now competent. "

Article 45

Amendment of the Criminal Law

The law enforcement law, BGBl. No 144/1969, as last amended by the Federal Law BGBl. I No 64/2010, shall be amended as follows:

1. In Section 54a (1), after the word "Reserve" following half-sentence is inserted:

" , as long as they are half of that pursuant to Section 291a (1) in conjunction with Section 291 of the Executive Order, RGBl. No 79/1896, as amended, does not exceed the amount covered by the pledge, "

Section 150 (3) reads as follows:

" (3) The amounts to be paid to the prisoner in the case of dismissal pursuant to section 54 (5) without his fault do not reach half of the unpalatable free amount pursuant to Section 291a (1) in connection with Section 291 of the Executive Order, RGBl. No 79/1896, as amended, and which, in the first period after the release, is not otherwise sufficiently provided for for the maintenance of the prisoner, a grant shall be granted to him up to the amount of that amount. "

(3) The following paragraph 21 is added to § 181:

" (21) § § 54a (1) and (150) (3) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 46

Amendment of the Criminal Records Act

The federal law on the evidence of criminal convictions (Criminal Records Act 1968), BGBl. No. 277, as last amended by the Federal Law BGBl. I n ° 142/2009, shall be amended as follows:

1. According to § 13a, the following § 13b and title shall be inserted:

" Sanction of the Criminal Register

§ 13b. (1) Punishments imposed by a national court shall apply with 1. Jänner 2005, insofar as they are not enforced until the date of entry into force of this Federal Act, the conviction shall be brought into legal force by 31 December 1989 at the latest and the custodial sentence or substitute custodial sentence shall be suspended or the sum of these penalties does not exceed one year.

(2) The Federal Police Directorate Vienna has to record those convictions to which paragraph 1 is applied, to them the 1. To notify January 2005 as the beginning of the repayment period and to communicate it to the Court of First Instance, which has been recognised in the first instance, and to provide the person with the staff data.

(3) The Court of First Instance shall, after hearing the Public Prosecutor's Office, inform the convicted person, if possible, of the penal review, provided that paragraph 1 is to be applied. Otherwise, the Court of First Instance shall inform the Office of the Criminal Records Office that the conditions laid down in paragraph 1 do not exist and shall arrange for the correction of the criminal record. "

2. § 14 is amended as follows:

(a) The quotation in paragraph 7 reads as follows: "§ 2 para. 1 Z 4" .

(b) The following paragraph 8 is added:

" (8) § 13b together with the title in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. "

Section 3

Other business

Article 47

Amendment of the Court of Justice Act

The Court Organization Act (GOG), RGBl. No 217/1896, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

1. § 26 (7) reads:

" (7) The cases of juvenile offenders and the criminal cases of young adults (§ 46a para. 1 JGG) must be assigned to the same court departments. A further such court department may only be opened if there is a utilisation rate of at least 50 vH in the existing court departments in these business divisions. "

2. In § 32 (6), the following shall be deleted after the word "Juvenile Justice" and the phrase "the Youth Protection Cases" .

(3) The following paragraphs 5 and 6 are added to § 78:

" (5) All organs of the judicial administration may be subject to supervision and other inputs which may be

1.

Contain insults or

2.

consist of tangled, unclear, nonsense or purposeful statements or do not allow the desire to be recognized, or

3.

have already exhausted themselves in the repetition of already-experienced or already-made claims,

After looking at the overview and without having to deal with an individual in-depth review and evaluation of the files, without further treating them. This shall be recorded in a document note. Such complaints, which have been submitted orally or by telephone, do not require the institutions of the judicial administration to continue to enter into force.

(6) Paragraph 5 applies accordingly to written submissions and advertisements, which are essentially composed of apportions. "

4. According to § 78b, the following § 78c with title is inserted:

" Service in matters of judicial administration

§ 78c. (1) With regard to the judicial administrative matters of the Supreme Court and the Higher Regional Courts, the route of service shall be directly addressed to the Federal Ministry of Justice.

(2) With regard to the administrative affairs of the courts of the Court of First Instance, the official route to the President of the respective Higher Regional Court or, in the case of reports to be submitted to the Federal Ministry of Justice, the President shall be informed of the President of the Court of First Instance. of the respective Oberlandesgericht to the Federal Ministry of Justice.

(3) With regard to judicial administrative matters of the District Courts, the route of service, in each case without the intermediary of the President of the Court of First Instance, shall be

1.

to the President of the respective Higher Regional Court, or

2.

for reports to be submitted to the Federal Ministry of Justice, through the President of the respective Oberlandesgericht to the Federal Ministry of Justice.

However, the head of the district court has, as far as this is indispensable for the exercise of the service supervision (§ 31 (1) second sentence and § 76), at the same time with the immediate submission to the president of the respective Oberlandesgericht, Copies of the reports submitted to the President of the respective Court of First Instance. This applies regardless of the organizational level of the administration of the judicial administration, and the same applies to the report orders issued to the head of the district court.

(4) Report orders and reports on matters relating to the administration of justice shall be drawn up and forwarded using the possibilities of modern communication technology. "

(5) In § 89a, the following paragraph 3 is added:

" (3) If service is not possible in the electronic legal system under the following provisions, it may also be provided via electronic delivery services in accordance with the provisions of the third paragraph of this Article. Section of the Delivery Act, BGBl. No 200/1982, as amended. "

6. In § 89c, the following paragraph 6 is added:

" (6) Inputs and supplements to be submitted in the original in the basic book or company book procedure, which may be submitted electronically, shall be provided by credit and financial institutions in accordance with § 1 (1) and (2) of the BWG and the domestic insurance companies according to § 1 1 VAG, in accordance with technical possibilities in electronic legal transactions. "

7. According to § 89l, the following § 89m is inserted with headline:

" Register information for associations

§ 89m. (1) The Central Public Prosecutor's Office for the Prosecution of Economic Criminal Matters and Corruption (WKStA) has an association from the electronic register (§ 2 para. 1 of the Law on the responsibility of the Union of the Union for the Protection of Crimes of the Union, BGBl. I n ° 151/2005), on request,

1.

whether the association has been punishable by criminal law, and

2.

whether criminal proceedings are being brought against the association as accused persons.

(2) Applications must be submitted under the exact name of the association, if necessary under the guidance of the company's book number or the number of registered offices (ZVR-Number).

(3) Information pursuant to paragraph 1 (2) (2) shall be drawn up within the framework of procedural automation justice on the basis of a name query. If no criminal proceedings are conducted against an association as a accused, the information provided for in paragraph 1 Z 2 shall state that the association does not appear to be a accused person in the case of a name query in the judicial process automation system. The information must also be informed if the conditions set out in § 50 last sentence of StPO are met. "

(8) The following paragraph 13 is added to § 98:

" (13) In the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, enter into force:

1.

§ 26 (7), § 32 (6), § 78 (5) and (6), § 78c and § 89a (3) with 1. Jänner 2011,

2.

Section 89c (6) with 1. October 2011 and

3.

§ 89m with 1. Jänner 2011, where information up to the change of the name of the Central Public Prosecutor's Office for the Prosecution of Corruption (KStA) in the Central Prosecutor's Office for the Prosecution of Economic Criminal Matters and Corruption (WKStA) of the first-mentioned can be granted. "

Article 48

Amendment of the Act on Legal Practice

The Law Sprawling Law (RPG), BGBl. No 644/1987, as last amended by the Federal Law BGBl. I n ° 52/2009, shall be amended as follows:

1. § 1 (1) reads:

" (1) The practice of judicial practice shall be to persons who have completed the scientific preparation for a profession in respect of which the practice of judicial practice is required by law as a professional, appointment or entry requirement, the The possibility to continue their vocational training through an activity in the jurisdiction and in doing so to test and deepen their legal knowledge. "

2. In § 5 (1) the turn shall be "in which courts," by the expression "where," replaced.

3. § 5 (2) reads:

" (2) In any case, the training in the period of five months must be carried out at the District Court and in the Regional Court. An education in criminal cases in court is the same with a prosecutor's office under the appropriate application of this federal law. The provisions of Sections 32 (3) and 38 (2) of the Public Prosecutor's Law (StAG), BGBl, shall apply mutas to the use of the Public Prosecutor's Office in accordance with the provisions of the German Public Prosecutor's Office No. 164/1986. '

4. § 6 para. 2 reads:

"(2) After completion of the court practice to the extent to which the court practice is provided as a professional, appointment, or entry requirement (§ 2 para. 1), § 10 para. 1 RStDG shall apply mutationally."

5. § 6 (3) reads:

" (3) After a five-month training in court or a public prosecutor's office, legal practitioners can also apply this federal law to the Oberlandesgericht (Higher Regional Court), a judicial institution or the Federal Ministry of Justice (Federal Ministry of Justice). "

6. In § 7 (1), the turn-of-the- " of the Judge and Public Prosecutor's Act (RStDG), BGBl. No. 305/1961 " by the expression "RStDG" replaced.

7. In § 9 (3) the expression "the Judge Service Act" by the expression "RStDG" replaced.

8. In Section 11 (1), the turn-of-the- "The initiation of a judicial criminal procedure as well as a criminal conviction" through the turn " The initiation of criminal proceedings according to the Code of Criminal Procedure in 1975 (StPO), BGBl. No 631/1975, a criminal conviction and the loss of full capacity for action " replaced.

9. In § 12 (5), after the turn "If a circumstance occurs afterwards" the twist "or come forth" inserted.

10. In § 17 (1) the amount shall be "1 274,2" by the amount "1 035" replaced.

11. In accordance with § 28, the following § 28a and heading is inserted:

" Transitional provision to the Novelle BGBl. I No 111/2010

§ 28a. Admission advertisers who have submitted an application for admission to court practice by 30 June 2011 at the latest and have fulfilled all admission requirements pursuant to § 1 (1) and § 2 at the time of application (also in the case of later interruptions) shall continue to apply until the end of 30 June 2011. "

12. In § 29, the following paragraph (2e) is inserted after paragraph 2e:

" (2f) In the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, enter into force:

1.

§ 1 (1), § 5 (1), § 6 (2) and (3), § 7 (1), § 9 (3), § 11 (1) and § 12 (5) with 1. Jänner 2011;

2.

§ 5 (2), § 17 (1) and § 28a with 1 July 2011. "

Article 49

Amendment of the Public Prosecutor's Act

The Public Prosecutor's Law (StAG), BGBl. No. 164/1986, as last amended by the Federal Law BGBl. I n ° 98/2009, shall be amended as follows:

Section 32 (3) reads as follows:

" (3) The representation of the indictment in the main hearing before the District Court or before the judge of the regional court as well as the representation in the appeal proceedings before the regional court may also be held by judges who are responsible for the judicial review of the judicial system. have not yet been filed. In addition, after passing the judicial review, a judge's representative may be transferred to the Regional Court as a public prosecutor, as well as the representation in the appeal proceedings before the Higher Regional Court. "

(2) In § 42, the following paragraph 15 is inserted:

" (15) § 32 (3) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. "

Article 50

Federal Law for the Return of Consumer Refrigeration Equipment Disposal Contributions

Debt acquisition by the federal government

§ 1. As far as buyers of refrigerators due to the regulation of the Federal Minister for Environment, Youth and Family on the withdrawal of refrigerators, BGBl. N ° 408/1992, and the Regulation of the Federal Minister for the Environment, which amended the Regulation on the withdrawal of refrigerators, BGBl. No 168/1995, paid deposit or purchased vouchers and have not yet returned the contributions paid for it, the obligation to repay those claims shall be applied to the Federal Government.

Replacement claim

§ 2. With the entry into force of this Federal Act, the Federal Government acquires a right to payment against the legal entity committed to repayment before the entry into force of this Federal Act.

Interest

§ 3. This claim also includes the interest accrued since 12 August 2005. § 1480 ABGB is not applicable to this extent.

Purpose

§ 4. The amounts received as a result of payments in accordance with § 2 are for the purpose of repayment of the claims in accordance with § 1, the consumer protection, for in § 1 of the Heat and Refrigeration Building Act, BGBl. I n ° 113/2008, as well as for the purposes of environmental protection and the granting of legal guarantees, including the covering of the court's operation.

Liability for solidarity

§ 5. UFH Holding GmbH, UFH Umweltforum Household GmbH & Co., shall be liable for the claims in accordance with § 2. KG and the UFH Umweltforum Household Private Foundation for the undivided hand. These entities may free themselves from liability by proof that they have used the funds before 31 December 2010 in accordance with the existing legal provisions and the purpose of the said private foundation.

Accounting

§ 6. The entities referred to in § 5 shall be obliged to take account of the amounts and expenses collected since the entry into force of the said Regulation (Art. XLII EGZPO).

Enforcement

§ 7. With the enforcement of this federal law, the Federal Minister of Finance is in agreement with the Federal Minister for Justice, the Federal Minister for Economic Affairs, Family and Youth, and the Federal Minister for Agriculture, Forestry, Environment and Water management.

4. Main piece

Finance

Article 51

Amendment of the Guarantee Act 1977

The Federal Act concerning the facilitation of financing of undertakings by guarantees of the Austria Wirtschaftsservice Gesellschaft mit beschränkter Haftung mit Haftungen des Bundes (Guaranegesetz 1977), BGBl. No 296/1977, as last amended by the Federal Law BGBl. I n ° 137/2008, shall be amended as follows:

1. In Section 1 (2), the amount shall be: "1.5 billion euros" by the amount "1 Billion Euro" replaced.

2. In § 4, the amount shall be: "EUR 3 725 000 000" by the amount " 2 175 000 000 " replaced.

3. § 7 reads:

" § 7. The fee for the acceptance of obligations of the federal government pursuant to § § 1 and 11 as well as the liability of the federal government pursuant to § 6 is to be measured under the application of the EU law on aid. "

4. In Section 11 (2), the amount shall be "1.5 billion euros" by the amount "1 Billion Euro" replaced.

5. The following paragraph 4 is added to § 16:

" (4) § 1 para. 2, § 4, § 7 as well as § 11 paragraph 2 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 52

Change of the Company Service Portal Act

The federal law on the establishment and operation of a corporate service portal (corporate service portals law -USPG), BGBl. I n ° 52/2009, shall be amended as follows:

1. The following sentence shall be added to section 3 (1):

" The Federal Minister of Finance sets out more detailed conditions for the use of the business service portal by participants and users. Changes to these Terms of Use shall be made available on the Internet one month prior to their entry into force and shall be made available to each participant and their users by re-using the Enterprise Service Portal after the entry into force of the amended Terms of use effective. "

2. In § 3, the following paragraph 3a is inserted after paragraph 3:

"(3a) Participants in accordance with Section 5 (2) (1) and (2) may participate within their respective sphere of action on the Enterprise Service Portal by providing information and assistance in the event of transactions."

3. The previous text of § 4 receives the sales designation "(1)" ; the following paragraph 2 is added:

" (2) For participants pursuant to § 5 (2) (2) (1) and (2), insofar as they are involved in accordance with Section 3 (3a), the authentication and identification of the users free of charge shall be effected within the framework of the Company Service Portal, as well as to the To be granted direct access to the Enterprise Service Portal. "

4. In Section 4 (1), the phrase "the competent authority in each case" through the phrase "Participants according to § 5 paragraph 2 Z 1 and Z 2" replaced; in the last sentence, the word "Authorities" through the phrase "Participants according to § 5 paragraph 2 Z 1 and 2" replaced.

5. In § 5, the previous paragraph 2 receives the sales designation "(3)" (1) shall be replaced by the following paragraphs 1 and 2:

" (1) Participants who use transactions in an application included in the Enterprise Service Portal and who are duly registered in such an application may be:

1.

companies,

2.

Party representatives/party representatives.

(2) Participants who provide applications or information in the enterprise service portal may be:

1.

public authorities, legal advocates, social security institutions and other legal persons under public law,

2.

the majority of legal entities, whether directly or indirectly owned by the Federal Government, the Länder and the municipalities, directly or indirectly, for tasks carried out in the public interest;

3.

other companies. "

6. The following paragraph 3 is added to § 8:

" (3) § 3 (1) and (3a), § 4 (1) and (2) as well as § 5 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 53

Amendment of the Financial Procuration Act

The Federal Law on Financial Procuration (Financial Procuration Act-ProkG), BGBl. I n ° 110/2008, is hereby amended as follows:

1. In § 2 para. 1, the indents are in each case at the end of the Z 1 to 7, the word "and" at the end of the Z 8 as well as the two record points in Z 9 respectively replaced by a stroke point. The following Z 10 is added:

" 10.

the federal government on the basis of an explicit general legal authorization, in particular as in accordance with the provisions of the Federal Law on the deposit and confiscation of depositaries (Verdepositungs-und Einziehungsgesetz-VerwEinzG), Federal Law Gazette (BGBl). I n ° 111/2010 Article 36, without a separate specific mandate pursuant to Section 4 (1) of the Court of First Instance. "

(2) The following paragraph 3 is added to § 25:

" (3) § 2 para. 1 Z 8 to 10 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. "

Article 54

Federal Law on the comparatively clean up of the law of the Federal Republic of Germany's Federal Nursing Money Act for the years 1993 to 2009

§ 1. (1) The Federal Minister of Finance shall be authorized, in accordance with the following provisions, to meet the requirements of the Federal Government, including any incidental claims, such as, in particular, interest on arrears in relation to the provisions of the provisions of the second paragraph. and 3. Part of the Federal Railways Act, BGBl. No. 825/1992, established companies of the Austrian Federal Railways (ÖBB).

(2) Such a renunciation shall only be legally effective in so far as

1.

he/she is entitled to the federal government's claim for the recovery of the Federal Republic of Germany (BPGG), BGBl, Federal Ministry of Health and Consumer Protection Act. I n ° 110/1993, in the version of the Federal Law BGBl. I n ° 147/2009, on companies of the ÖBB paid self-content in the years 1993 to 2009, and exceeds the sum of EUR 216.5 million (in words: two hundred sixteen commons five million euros),

2.

the companies of the ÖBB to the Federal Government (Federal Minister of Finance) to the Federal Government (Federal Minister for Finance) a demand of 216,5 million euros (in words: two hundred sixteen commons five million euros) due to the years 1993 to 2009 to Unconditionally recognise unjustly paid self-content,

3.

the companies of the ÖBB commit themselves to the undivided hand, the amount of 216,5 million euros (in words: two hundred sixteen commons five million euros) within a period to be determined by the Federal Minister for Finance of at least five years without any possibility of charging or charging; and

4.

the companies of the ÖBB against the Federal Government (Federal Minister of Finance) irrevocably to all claims against the Federal Government against the Federal Government as a result of the implementation or in connection with the implementation of the Federal Health Care for the years 1993 to 2009 , regardless of whether or not they have been asserted, do not.

(3) In the event of a non-timely payment in accordance with paragraph 2 Z 3, it must be ensured that the Federal Government can set up against any claims which are due to one or more companies of the ÖBB against the Federal Government.

§ 2. The legal transactions, the writings and the official acts required for the implementation of this Federal Act are exempt from the fees and charges regulated by the federal law.

§ 3. The Federal Minister of Finance is responsible for the enforcement of this federal law.

§ 4. This federal law comes with 1. Jänner 2011 in force.

Article 55

Amendment of the Oil Stock Subsidy Act

The Petroleum Stock Subsidies Act, BGBl. No. 161/1977, as last amended by the Federal Law BGBl. I n ° 79/1998, is amended as follows:

1. In § 1 para. 2 lit. a will be the amount " 4 000 Mill. S " by the amount "290 700 000 euro" replaced.

2. In § 1 para. 2 lit. b will be the amount " 500 Mill. S " by the amount "EUR 36 500 000" replaced.

3. In § 1 para. 2 lit. c will be the phrase "Federal Ministry of Trade, Industry and Industry" through the phrase "Federal Ministry of Economic Affairs, Family and Youth" replaced.

4. § 6 reads:

" § 6. The charge for the acquisition of the guarantee is to be calculated using the EU's aid rules. "

5. In § 8, the phrase "Federal Minister for Economic Affairs" through the phrase "Federal Minister for Economic Affairs, Family and Youth" replaced.

Article 56

Federal law introducing a stability tax of credit institutions (Stability-Procurement Act-StabAbgG)

Tax subject

§ 1. The stability levy is subject to the operation of credit institutions. Credit institutions within the meaning of this Federal Act are those which are subject to a concession pursuant to the Banking Act (BWG), BGBl. 532/1993, and branches of foreign credit institutions entitled to offer services in accordance with the BWG by way of a branch in Austria. BV-cash registers within the meaning of the operative employee and self-employment protection act (BMSVG), BGBl. I n ° 100/2002, are not credit institutions within the meaning of this Federal Law.

Tax base of the levy

§ 2. (1) The basis for the assessment of the stability levy is the average unconsolidated balance sheet total (para. 2) of the credit institution, reduced by the amounts referred to in paragraph 2. For the calendar years 2011, 2012 and 2013, the average unconsolidated balance sheet total of the financial year ending in 2010 shall be based on the average unconsolidated balance sheet total. From the following calendar year, the average unconsolidated balance sheet total of that financial year ending in the year preceding the calendar year for which the stability levy is to be paid shall be based on the following calendar year.

(2) The average unconsolidated balance sheet total is calculated from the arithmetic average of the assets provided for the first three calendar years of the financial year in accordance with Section 74 of the BWG and the balance sheet total of the annual financial statements of the financial year. The balance sheet total of the credit institution shall be determined in accordance with the provisions of § 43 ff BWG and Appendix 2 to § 43 BWG. The balance sheet total of the annual financial statements and the balance sheet in accordance with § 74 BWG shall be reduced by the following amounts in each case:

1.

secured deposits in accordance with § 93 BWG;

2.

subscribed capital and reserves;

3.

Obligations towards credit institutions to the extent that these are incurred as a result of the fulfilment of the liquidity requirement in accordance with § 25 BWG. A reduction shall be permitted only to the extent that claims are made to the central institution or another credit institution within the meaning of section 25 (13) of the Federal Elections Act, which serve to fulfil its own liquidity obligation pursuant to Section 25 of the Federal Elections Act (BWG) and which the central institution or the other credit institution within the meaning of section 25 (13) of the BWG is subject to the stability levy in accordance with this federal law or a comparable levy in a Member State (§ 2 Z 5 BWG);

4.

Liabilities and other liabilities of credit institutions to be submitted to the European Commission in accordance with the Union rules on State aid under Article 107 et seq. of the Treaty on the Functioning of the European Union (TFEU), provided that: the credit institution shall be unsettled and no new business shall be concluded; this shall also include liabilities of credit institutions from bond issuers whose value has been made available to such credit institutions and this transaction shall be Part of the restructuring plan;

5.

Liabilities for which the Federal Government assumes liability under the Export Finance Promotion Act 1981, (AFFG), BGBl. No 216/1981, as well as liabilities of the federal government on the basis of § 7 Export Promotion Act, (AusFG), BGBl. No 215/1981, established account;

6.

Liabilities due to fiduciary transactions for which the credit institution carries only the risk of the Gestion as long as it is included in the balance sheet total.

(3) In the case of credit institutions newly established in 2010, which do not fall under par. 5, the average unconsolidated balance sheet total of the financial year ending in the year preceding the calendar year for which the stability levy is payable shall be the average unconsolidated balance sheet total; on the basis of the

(4) If a number of balance-sheet totals of the annual financial statements are considered as the basis of assessment in a calendar year, the annual financial statements which shall be drawn up for the financial year last ending in the calendar year shall be the decisive factor. If no financial year ends in a calendar year, the balance sheet total of the opening balance sheet shall be decisive. In the case of a financial year, the last sentence of paragraph 1 shall apply in accordance with the number of existing calendar quarter years.

(5) In the period between the balance sheet date and the year for which the stability levy is to be paid, the period between the balance sheet date and the year for which the stability levy is to be paid shall be BGBl, as a result of a re-establishment within the meaning of the German Restructuring Tax Act (UmgrStG). N ° 699/1991, transferred to a credit institution within the meaning of § 1, a collection of this property shall be effected in the case of legal successor. In the case of legal guerriors, this property is to be deducted.

(6) For credit institutions according to § 1, having their registered office in another Member State (§ 2 Z 5 BWG), which operate in Austria through a branch office, a fictitious balance sheet total of the business volume attributable to this branch shall be determined in accordance with the provisions of the Paragraphs 1 to 5 shall be calculated and shall form the basis for assessment.

Amount of stability levy

§ 3. The stability levy shall be for those parts of the tax base in accordance with § 2,

1.

that exceed one billion euros and do not exceed 20 billion euros,

0.055%,

2.

that exceed the amount of 20 billion euros,

0.085%.

Stability levy for derivatives

§ 4. (1) The stability levy on derivatives shall be 0.013% of the basis of assessment as referred to in paragraph 2.

(2) The basis for assessment is the business volume of all derivatives allocated to the trading book pursuant to section 22n (1) of the Federal Elections Act (BWG) according to Appendix 2 to § 22 BWG, plus all the options sold in the trading book. The business volume shall be calculated at the nominal value in accordance with Section 22q (2) BWG. Trade books in accordance with § 22q of the Federal Elections Act are excluded. In the case of two-sided derivative transactions in which purchase and sale are determined in a contract, only a part of the derivative business shall be taken into account for the calculation of the tax. The average annual volume of the 2010, 2012 and 2013 stability tax for the calendar years 2011, 2012 and 2013 is the average for the year 2010, with the average of 31 March, 30 June, 30 September and 31 December being the average annual volume of the year. To be able to form stocks. From the following calendar year, the average business volume of the calendar year, which is one year before the calendar year for which the stability levy is to be paid, shall be the average of the calendar year, the average of which shall be 31 March, 30 June, 30 September and 31 December is to be formed.

(3) In the case of credit institutions newly established in 2010, which are not covered by paragraph 4 above, the average business volume of that financial year ending in the year preceding the calendar year for which the stability levy is payable shall be based on: on the market.

(4) If between the relevant year of the year and the year for which the stability levy is to be paid, assets shall be established by a re-establishment within the meaning of the German Restructuring Tax Act (UmGRStG), BGBl. No. 699/1991, which has been transferred to a credit institution within the meaning of § 1 in the course of the general succession of companies, the volume of business to be allocated to the transferred assets must be recorded in the case of legal successor in accordance with paragraph 2. In the case of legal guerriors, this business volume shall be deducted.

(5) For credit institutions according to § 1, having their head office in another Member State (§ 2 Z 5 BWG), which operate in Austria by way of a branch office, the business volume attributable to this branch shall be calculated in accordance with the provisions of para. and it forms the basis for the assessment.

Substantial change in the situation

§ 5. In the financial year ending in 2011, both the average balance sheet total (§ 2) and the average business volume of the derivatives (§ 4) are less than half or more than one-and-a-half times the average total volume of the derivatives (§ 4). Balance sheet total (§ 2) and the average business volume of derivatives (§ 4) of the financial year ending in 2010 are the basis for the calculation of the stability levy in 2012 and the average balance sheet total in 2013 (§ 4). 2) and the average business volume of derivatives (§ 4) of that financial year, which shall be The year 2011 ends. This does not apply if the reduction or increase in the average balance sheet total (§ 2) and the average business volume of the derivatives (§ 4) to a re-establishment within the meaning of the Reformation Tax Act (UmGRStG), BGBl. No 699/1991, which took effect on a cut-off date from 2010 onwards. If the reduction or increase in the average balance sheet total (§ 2) and the average business volume of the derivatives (§ 4) occurs in the financial year ending in 2012, the stability levy in 2013 is the average Balance sheet total (§ 2) and the average business volume of derivatives (§ 4) of that fiscal year ending in 2012.

Debtor debtor and tax liability

§ 6. (1) The credit institution shall be the credit institution within the meaning of § 1.

(2) The amount of duty incurred shall be 1. Jänner of the calendar year for which the stability levy is to be paid. By way of derogation, the tax liability shall be incurred when a credit institution is re-established with the registration of the credit institution in the company's register.

(3) On the basis of a subyear's justification or termination of the obligation to discharge, the stability levy shall be payable pro rata according to the number of full calendar months in which the tax liability has passed in the calendar year.

Collection of the levy

§ 7. (1) Each credit institution within the meaning of § 1 shall have up to the 31. October of the calendar year for which the stability levy is to be calculated, to make a declaration of taxation on the stability levy. This has to be done electronically. The Federal Minister of Finance shall be authorized to determine the content and the procedure for electronic transmission by Regulation. The Regulation may provide that the person liable to pay a tax is to be served by a specific public or private-sector transfer body.

(2) The stability levy shall be calculated by the credit institution itself and shall be quarterly by 31. Jänner, 30 April, 31 July and 31. October at the same time (due date). To the extent that a difference is made from the declaration of duty and the amount of the quarterly payments, a difference shall be reduced or increased by the amount paid on 31 December 2013. October 2008.

(3) When a credit institution is re-established in accordance with the 31. For the first time in October of a calendar year, the stability levy of this calendar year shall be 31. January of the following year. The declaration of duty for this calendar year is up to 31. January of the following year.

Responsibility

§ 8. The collection of the stability levy is the responsibility of the tax office responsible for the collection of the corporate income tax of the credit institution or the branch office.

entry into force

§ 9. This federal law comes with 1. Jänner 2011 in force.

Final provisions

§ 10. (1) The stability levy is an operating issue (Section 4 (4) of the Income Tax Act 1988, BGBl. No. 400).

(2) The Federal Minister of Finance is responsible for the enforcement of this Federal Act.

(3) In view of developments in the European Union, the Federal Minister of Finance has to evaluate the stability levy with the involvement of the Oesterreichische Nationalbank by 30 September 2012 at the latest.

(4) Where reference is made in this Federal Act to provisions of other federal laws, these are to be applied in their respectively applicable version.

Article 57

Federal law, which introduces a flight tax
(Flugabgabegesetz-FlugAbgG)

Subject of the levy

§ 1. The flight tax is subject to the departure of a passenger from a domestic airport with a motorized aircraft.

Definitions

§ 2. (1) Motorised aircraft within the meaning of this Federal Act are aircraft and rotary wing aircraft, for which mineral oil is used as an operating material.

(2) An airport is a public airfield intended for international air traffic and has the facilities required for this purpose (Section 64 of the Aviation Law (LFG), BGBl. No 253/1957).

(3) Aircraft holder is the person who operates the aircraft on its own account and has the power to dispose of it, which requires such a holding (§ 13 LFG).

(4) departure is the lifting of a motorized aircraft from a domestic airport.

(5) The destination airfield is the place where the air travel of the passenger is to end as planned in the or foreign place. The aerodrome on which an intermediate landing is carried out shall not be considered to be the target airport. An intermediate landing shall be the interruption of the passenger air travel for less than 24 hours if the interruption is followed by a departure to a different aerodrome than the aerodrome of the preceding departures. The destination airfield does not have to be different from the airport of departure (round flight).

(6) The flight crew shall include all persons departing from an aircraft; and

1.

with the driving of the aircraft or

2.

with the technical supervision, maintenance or repair of the aircraft, or

3.

with the safety of passengers or

4.

with the supply of passengers

.

Exemption from duty duty

§ 3. The following is exempt from the flight gift:

1.

The departure of passengers who have not yet completed the second year of life and do not have their own seat.

2.

The departure of persons belonging to the flight crew or who are flown as flight crew members of another flight to their place of use or from their place of use.

3.

The departure for training purposes or for the purpose of jumping off with a parachute.

4.

The departure exclusively for military, medical or humanitarian purposes.

5.

The departure of transit and transfer passengers after an intermediate landing at a domestic airport, which has led to a scheduled interruption of passenger air travel of less than 24 hours.

6.

The departure after a non-scheduled landing.

Calculation of the flight task

§ 4. The flight allowance is based on the location of the target airfield and the number of passengers carried.

Rate

§ 5. (1) The amount of the flight shall be per passenger for departures with a destination airfield within the

Short distance according to Appendix 1

8 Euro

Average distance in accordance with Appendix 2

20 Euro

Long haul

35 euros.

(2) A target aerodrome shall be located within the long haul if it is situated in a territory or territory not listed in Appendix 1 or in Appendix 2.

(3) The levy for short-haul flights of EUR 8 is to be understood as including any sales tax which may be incurred.

Evidence debtor

§ 6. Tax debtor is the aircraft owner who carries out the departure. The aerodrome holder of the domestic airport, from which the departure takes place, shall be liable for the charge.

Tax liability and levy collection

§ 7. (1) The amount of duty shall be incurred by the end of the calendar month in which the departure has been effected.

(2) The duty debtor shall charge the levy itself and, at the latest, on the 15. Date (due date) of the second calendar month following the calendar month in which the amount of duty was incurred (registration period) to submit an application to the tax office. The filing of the application shall be made electronically.

(3) The tax debtor shall have the issue of the flight at the latest on the date of due date (paragraph 1). 2).

(4) A levy, fixed in accordance with Section 201 of the Federal Tax Code (BAO), BGBl. 194/1961, shall have the due date referred to in paragraph 2.

(5) The duty debtor shall be assessed after the end of the calendar year. By 31 March each year, it shall send an electronic declaration of duties to the tax office for the previous calendar year. The amounts paid shall be credited to the amounts paid in the assessment period.

Fiscal representatives

§ 8. (1) An aircraft owner who has neither domided nor registered office or place of business in Germany shall be obliged to appoint a fiscal representative prior to the first departure from a domestic airport after 31 March 2011.

(2) The Fiscal Representative shall comply with the duties obligations of the representative of the Fiscal Party. He shall be empowered to exercise the rights conferred on the representative. He shall be liable for the charge. The Fiscal Representative must also be an agent of delivery.

(3) Fiscal representatives may only be

1.

Accountants, lawyers, notaries or entrepreneurs within the meaning of Section 2 (1) of the VAT Act 1994 (UStG 1994), BGBl. 663/1994, each with its registered office or place of residence in Germany or

2.

international associations of airline companies registered with a national branch in the company's register,

if they are in a position to comply with the duties of tax law.

(4) Before carrying out the first departure from a domestic airport after 31 March 2011, the aircraft owner shall inform the tax office responsible for the collection of the charge:

1.

the Fiscal Representative appointed by him,

2.

the seat or residence of the Fiscal Representative,

3.

the tax number and the VAT identification number in accordance with Art 28 UStG 1994 of the Fiscal Representative.

Registration of aircraft holders

§ 9. (1) At the latest, the aircraft holder must submit an application for registration to the Finanzamt (tax office) no later than the first departure from a domestic airport after 31 March 2011. In the application for registration please state:

1.

the name of the aircraft holder,

2.

the seat or residence of the aircraft holder,

3.

a list of domestic airports, of which a departure is intended.

(2) If an aircraft holder is not domicated or has its registered office or place of business in Germany, the name and place of residence or residence of the Fiscal Representative (§ 8) must also be stated in the application for registration.

(3) The aircraft owner shall immediately inform the tax office:

1.

changes in the information referred to in paragraph 1 or 2,

2.

the cessation of the execution of departures from a particular domestic airport,

3.

the intended execution of departures from domestic airports not yet included in the list;

4.

the cessation of payment, the imminent or the insolvency or over-indebtedness or the position of an application for the opening of insolvency proceedings.

(4) The tax office has to issue and announce a tax number to the registered aircraft owner.

(5) The registration procedure shall be carried out by the tax office responsible for the collection of the charge.

Obligations of aircraft owners

§ 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 of the departures 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 departures which are exempt from the flight allowance in accordance with § 3. The duty-free departures shall be indicated separately.

(3) The aircraft holder shall be obliged to keep the records at the latest by the 15. The date of the calendar month in which the debt is incurred shall be sent to the tax office in the second following calendar month, stating its tax number (Section 9 (4)). The transmission of the records shall be carried out electronically.

(4) The aircraft holder shall be obliged to keep the records at the latest by the 15. The following calendar month shall be transmitted to the holder of the domestic airport from which it has carried out the respective departures during the period in question, on the calendar month in which the duty to discharge was incurred.

Duties of the aerodrome holders

§ 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 of the departures carried out,

3.

the airfields on which the departures were scheduled,

4.

the number of passengers who have flown off,

5.

the date and time of the departures.

(2) The recording obligation shall also include departures which are exempt from the flight allowance in accordance with § 3.

(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. The Federal Minister of Finance is hereby authorized to determine the content and the procedure for the electronic transmission of the records with the Regulation. The Regulation may provide that the aerodrome holder of a particular public or private law transmitting body shall be able to operate.

(5) 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 time period for which the data has been transmitted, shall not be held.

Authorisation

§ 12. The Federal Minister of Finance shall be empowered to transmit the content and the procedure of electronic transmission

1.

the application in accordance with § 7 (2),

2.

the declaration of discharge in accordance with § 7 (5),

3.

the records of the aircraft holder in accordance with section 10 (3) and

4.

the records of the aerodrome holder in accordance with § 11 (4)

with Regulation. The Regulation may provide that the person liable to pay a tax is to be served by a specific public or private-sector transfer body.

References to other legislation

§ 13. Insofar as provisions of other federal laws are referred to in this Federal Act, these are to be applied in their respectively applicable version.

Personal names

§ 14. In the case of the personal names used in this Federal Act, the chosen form is valid for both sexes.

Enforcement

§ 15. The Federal Minister of Finance is responsible for the enforcement of this federal law.

entry into force

§ 16. (1) This federal law shall enter into force 1. Jänner 2011 in force.

(2) If no legal transaction is based on the departure, the tax liability shall be incurred for the first time for departures after 31 March 2011. If a transaction is based on the departure of a legal transaction, the tax liability shall be incurred for the first time if the transaction has been completed after 31 December 2010 and the departure will take place after 31 March 2011.

Appendix 1

Target airfields within the short distance

Destination airfields within the short distance are airfields in the following states and territories:

Arab Republic of Egypt

Republic of Macedonia

Republic of Armenia

Moldova

Republic of Albania

Montenegro

Democratic Republic of Algeria

Principality Monaco

Fürstentum Andorra

Kingdom of the Netherlands

Kingdom of Belgium

Kingdom of Norway

Bosnia and Herzegovina

Republic of Austria

Republic of Bulgaria

Palestinian Territories

Kingdom of Denmark

Republic of Poland

Germany

Portuguese Republic

Republic of Estonia

Romania

Republic of Finland

Russian Federation

French Republic

Republic of San Marino

Georgia

Kingdom of Sweden

Hellenic Republic (Greece)

Swiss Confederation (Switzerland)

Ireland

Republic of Serbia

Isle of Man

Slovak Republic

State of Israel

Republic of Slovenia

Italian Republic

Spain

Hashemitic Kingdom of Jordan

Arab Republic of Syria

Channel islands (Alderney, Guernsey, Herm, Jersey, Sark)

Czech Republic

Republic of Kosovo

Republic of Tunisia

Republic of Croatia

Turkish Republic

Republic of Latvia

Ukraine

Principality of Liechtenstein

Republic of Hungary

Republic of Lithuania

State of the Vatican City

Grand Duchy of Luxembourg

United Kingdom of Great Britain and Northern Ireland

Lebanese Republic (Lebanon)

Republic of Belarus (Belarus)

Socialist Libyan Arab People-Jamahiriya (Libya)

Republic of Cyprus

Republic of Malta

Appendix 2

Target airfields within the middle section

Target airports within the middle section are airfields in the following states and territories:

Islamic Republic of Afghanistan

Democratic Republic of Congo

Republic of Equatorial Guinea

Republic of Congo

Republic of Azerbaijan

State of Kuwait

Democratic Federal Republic of Ethiopia

Republic of Liberia

Kingdom of Bahrain

Republic of Mali

Republic of Benin

Kingdom of Morocco

Burkina Faso

Islamic Republic of Mauritania

Republic of Burundi

Republic of Niger

Republic of Ivory Coast

Federal Republic of

Djibouti Republic

Sultanat Oman

State of Eritrea

Islamic Republic of Pakistan

Gabunische Republik

Republic of Rwanda

Republic of Gambia

Democratic Republic of Sao Tomé and Príncipe

Republic of Ghana

Kingdom of Saudi Arabia

Republic of Guinea

Republic of Senegal

Republic of Guinea-Bissau

Republic of Sierra Leone

Republic of India

Republic of Somalia

Republic of Iraq

Republic of Sudan

Islamic Republic of Iran

Republic of Tajikistan

Iceland

Republic of Togo

Republic of Yemen

Republic of Chad

Republic of Cameroon

Turkmenistan

Republic of Cape Verde

Republic of Uganda

Republic of Kazakhstan

Republic of Uzbekistan

State of Qatar

United Arab Emirates

Republic of Kenya

Central African Republic

Kyrgyz Republic (Kyrgyzstan)

Article 58

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. No 105/2010, shall be amended as follows:

1. § 3 (1) is amended as follows:

(a) Z 10 is:

" 10.

In the calendar years 2011 and 2012 references, the employees of the in lit. (c) establishments for a beneficiary activity within the meaning of the lit. d in accordance with the following provisions:

a)

In the calendar year 2011, 66% of the income received from the beneficiary activity shall be considered to be a reference.

b)

In the calendar year 2012, 33% of the income received from the beneficiary activity shall be considered to be a reference.

c)

Establishments within the meaning of this provision are:

-

Establishments and premises of an employer established in the European Union, an EEA State or Switzerland, or

-

In the European Union, in an EEA State or in Switzerland, the premises of an employer established in a third country.

d)

The activities that are favoured are the construction, assembly, assembly supervision, commissioning, repair and maintenance of plants, the personnel status of the installation of plants by other companies in the sense of the lit. c as well as the planning, consulting and training, insofar as all these activities relate to the construction of plants abroad, as well as the search and extraction of natural resources abroad. For the purposes of this provision, any State other than Austria shall apply.

e)

The beneficiary activity must in each case go beyond the period of one month in an uninterrupted period.

f)

In the case of tax withdrawal from the working wage, paragraph 3 shall apply. "

(b) In Z 15 lit. a first partial stroke will be the phrase "Ten Years" by "Fifteen years" replaced.

2. In § 4 (4), the Z 4, 4a and 4b.

3. § 6 is amended as follows:

(a) In Z 2 lit. a is the last sentence:

"Z 13 penultimate and last sentence have to be observed."

(b) The Z 2 shall be the following. c is added:

" (c)

Depreciation to the lower partial value (lit. (a) and losses arising from the sale, redemption and other stratification of economic goods and derivatives within the meaning of Article 27 (3) and (4), on the income of which the special tax rate is applicable in accordance with Section 27a (1), shall be primarily positive To offset income from realised value increases of such economic goods and derivatives as well as with attributions of such economic goods. A remaining negative overhang may only be halved with the other operating income. "

(c) Z 5 second sentence reads:

"Goods and derivatives within the meaning of Article 27 (3) and (4) shall be applied at the cost of acquisition if they are lower than the partial value at the time of deposit."

4. In Section 10 (4), the last indent reads:

"-

Economic goods for which a research premium according to § 108c is used. "

5. In § 16 (1) Z 6 lit. b becomes the amount "630" by the amount "696" , the amount "1.242" by the amount "1 356" , the amount "1.857" by the amount "2 016" and in the lit. c will be the amount "342" by the amount "372" , the amount "1.356" by the amount "1 476" , the amount "2.361" by the amount "2 568" and the amount "3.372" by the amount "3 672" replaced.

6. § 18 shall be amended as follows:

(a) para. 1 Z 3 lit. b is as follows:

" (b)

Amounts to be used for the construction of homes or condominiums. Own home is a residence with no more than two apartments, if at least two-thirds of the total area of the building are used for residential purposes. The home can also be owned by two or more persons. The home can also be a building on foreign land and ground. A condominiums must serve at least two-thirds of the total useful area of residential use. The home or condo must be used as the principal residence for a period of at least two years immediately after completion. The expenses for the acquisition of land for the creation of homes or condominiums by the taxable person or by one of his representatives are also deductible. "

(b) In paragraph 1 (4), the word order shall be replaced by "Expenditure of natural persons" the phrase " Before the 1. Expenditure of natural persons made in January 2011 " .

(c) para. 1 Z 5 shall read as follows:

" 5.

Compulsory contributions to churches and religious companies which are legally recognised in Austria and have their registered office in a Member State of the European Union or a State of the European Economic Area, but not more than 200 Euro annually. "

(d) (6) reads:

" (6) Special expenditure shall also be deducted from losses incurred in a previous year (loss of losses). This applies only to:

-

if the losses have been determined by regular accounting, and

-

in so far as the losses have not already been taken into account for the apportionment for the previous calendar years.

The amount of the loss shall be determined in accordance with § § 4 to 14. "

Section 20 (2) reads as follows:

" (2) Weiters may not be deducted from the determination of the income expenses and expenses, insofar as they are:

-

non-taxable revenue or

-

Income to which the special tax rate is applicable in accordance with Article 27a (1),

are directly related to economic activity. "

8. § 26 Z 5 reads:

" 5.

The transport of the worker in the course of work. Trade in work is available if the employer allows his/her workers to be transported or transported between the place of residence and the workplace

a)

with vehicles in the form of a mass-transport vehicle, or

b)

by means of mass transport, if the worker is in accordance with the conditions laid down for the granting of the pendler-lump sum in accordance with Article 16 (1) Z 6 lit. b or c.

The promotion is a taxable wage if the wage is paid instead of the wage or salary paid so far. "

9. § 27 together with headline reads:

" Income from capital assets

§ 27. (1) Income from capital assets is income derived from the transfer of capital (par. 2), from realised capital gains of capital assets (par. 3) and derivatives (par. 4), insofar as they do not belong to the income within the meaning of § 2 para. 3 Z 1 to 4.

(2) The income from the transfer of capital shall include:

1.

(a) profit-sharing (dividends) and other income from shares or shares in limited liability companies;

b)

Similar remuneration and rebates from shares in the acquisition and economic cooperatives;

c)

Similar deductions from the rights of the right and the payment of participation capital within the meaning of the Banking Act or of the Insurance Supervision Act;

d)

References in the affairs of land reform (agricultural communities) in the sense of Art. 12 (1) (3) of the Federal Constitutional Law (Confederation of Constitutional Law)

2.

interest and other income arising from capital claims of any kind, such as loans, borrowings (including zero-coupon bonds), mortgages, deposits, assets held by credit institutions and supplementary capital as defined in the Banking Act, or of the Insurance Supervision Act, with the exception of unit interest;

3.

Discounting of bills of exchange and instructions;

4.

Profit share from the participation in a company as a silent partner and from the participation in the manner of a silent partner, insofar as they are not to be used for the replenishing of an inlay reduced by losses.

(3) Income from realised capital gains income includes income from the sale, redemption and other stratification of economic goods, the income of which is income from the transfer of capital within the meaning of para. 2.

(4) The income from derivatives shall include:

1.

differential compensation,

2.

the standstill premium;

3.

Income from the sale and

4.

Income from other handling

in the case of forward transactions (such as options, futures and swaps) and other derivative financial instruments (such as index certificates).

(5) As income arising from the transfer of capital within the meaning of paragraph 2, the following shall also apply:

1.

Special charges or benefits granted in addition to the income referred to in paragraph 2 or in the place of such income, such as benefits in kind, bonuses and nominal amounts due to a security of value.

2.

Capital gains tax amounts transferred by the deduction (§ 95 (2)) or third parties.

3.

Differences between the paid-in insurance premium and the insurance benefit, which

a)

in the event of a life or a return to capital insurance, including a fund-linked life insurance, in the event of a life or a life of the person,

b)

in the case of the capital settlement or the repurchases of a pension insurance scheme, where the start of the pension payments is agreed upon before the end of the fifteen years from the conclusion of the contract;

in the case of non-current, substantially equivalent premium payments in the insurance contract and the maximum duration of the insurance contract is less than fifteen years. In addition, any increase in an insurance sum under an existing contract to a total of more than two times the original sum of insurance against a non-current premium payment, which is essentially the same, shall be deemed to be Self-employment of a new insurance contract.

4.

Compensatory payments and loan fees received by the borrower from the borrower or the pension provider of a security.

5.

Capital gains arising from the withdrawal from abroad, but not yet due, within the meaning of paragraph 2 (2) (2). In the event of a move to a Member State of the European Union or a State of the European Economic Area, by means of which a full-time and comprehensive office of On the basis of an application made in the tax declaration, the tax liability is to be deducted only in the case of tax liability, but the tax liability is not to be paid until the actual inflow of the capital gains is not to be fixed. Should the capital gains in the sense of the first sentence exceed the total capital gains actually inflowing, this constitutes a retroactive event within the meaning of Section 295a of the Federal Tax Code. In this case, the capital gains actually received form the basis of assessment for the tax collection.

6.

Capital gains for which the capital gains tax has been reimbursed in accordance with Section 93 (5). On the basis of an application made in the tax declaration, the tax liability incurred in this way is only to be deducted in the case of tax, but the tax liability shall not be determined until the actual inflow of the capital gains. Should capital gains in the sense of the first sentence exceed the total capital gains actually inflowing, this constitutes a retroactive event within the meaning of Section 295a of the Federal Tax Code. In this case, the capital gains actually received form the basis of assessment for the tax collection.

7.

Grants of any kind

-

Private foundations not covered by Section 5 (6) of the Corporate Tax Act 1988;

-

of private foundations as defined in Section 4 (11) (1) (1) (1). c up to an amount of EUR 1 460 per year, and

-

from foreign foundations or other wealth funds, each of which is comparable to a private foundation.

Contributions shall also be deemed to be revenue, including other benefits, on the occasion of the free transfer of an economic good to the private foundation, foreign foundation or other assets, each of which has a private foundation. is comparable to the recipient of the grant. This does not apply with regard to the loads on the property, which are carried along with the use of land, insofar as they are in direct economic context with the property.

8.

The income within the meaning of Z 7 is not part of the income, insofar as it constitutes a payment of a substance in the form of a substance in accordance with the following provisions:

a)

Grants shall be deemed to be a payment of a substance in so far as it is the relevant value in the sense of the lit. b) and in the evidence account in the sense of the lit. c cover.

b)

The relevant value shall be the balance sheet profit existing at the beginning of the financial year plus the profit reserves formed in accordance with Section 224 (3) A III and IV of the Company Code and plus the tax-tax-free reserves of the assets that have been allocated. The balance sheet profit existing at the beginning of the financial year shall be increased by amounts which have led to a decrease due to the approach of the fair value in accordance with § 202 (1) of the Company Code. Donations in the balance sheet period shall not be considered as a payment of a substance, as long as the balance sheet profit shown in the annual financial statements is not confirmed by the auditor.

c)

The ongoing proper management of an evidence account is a prerequisite for the treatment of a grant as a substance payout. It is increased by all foundation input values and is reduced by substance disbursements.

d)

The foundation's entry value is the value of the donated assets at the time of the grant. § 6 Z 5, second sentence, § 6 Z 9 and § 15 paragraph 3 Z 1 are to be applied.

e)

To the extent that donations represent a sum payment, they shall reduce the evidence account in the amount of the amount of the amount of the evidence in § 15 para. 3 Z 2 lit. b mentioned values.

f)

Contributions from a foundation (assets fund) to a foundation established by it (assets) shall apply by way of derogation from lit. a as a substance payment, as far as it is in the Evidenzaccount (lit. (c) find cover. The receiving foundation (assets fund) has to set the amounts in force as the amount of the foundation in the same amount as the amount of the foundation ' s income; this value of the foundation shall be equal to the amount of the Foundation (assets) available to the Foundation (Assets) relevant value in the sense of the lit. b to be reduced.

g)

Deviating from lit. f a foundation (assets fund) shall be applied to a foundation established by it (assets) as a payment of a substance in so far as it relates to assets which is covered by an enterprise-law asset in the form of a company law on 31 July 2008. The receiving foundation (assets fund) shall continue the tax-related values. These grants do not increase the Foundation's input values and do not flow into the evidence account at the receiving foundation (assets mass). This applies only in so far as the donation in the foundation's purpose finds coverage of the donation (assets).

h)

Where grants are deemed to be a substance payment, they shall be included in the capital gains tax application.

9.

If, in the event of a revocation of a private foundation not covered by Section 4 (11) (1) (1) (1), a founder is the last beneficiary under Section 34 of the Private Foundation Act, the income shall be subject to his application for the tax-related values of his or her prior to 1 August In 2008, grants paid to the private foundation were reduced. This is true only if the founder proves these values. For grants after 31 July 2008, the reduction shall be made by the last level of the evidence account in accordance with Z 8 lit. c. The reduction shall apply mutagenically to the revocation of a foreign foundation or other assets, which are in each case comparable to a private foundation, with the proviso that the values determined under Austrian tax law are to be applied. A prerequisite for the reduction in the case of the revocation of a foreign foundation (property fund) is that the grant to the foreign foundation (property fund) was paid to the foundation's income tax or to inheritance tax.

(6) The divestiment referred to in paragraphs 3 and 4 shall also apply:

1.

(a) The removal and the other withdrawal from the depot. Unless lit. (b) shall not be divestited in the following cases:

-

In the case of transfer to another depot of the same taxable person at the same place where the depository is concerned.

-

In the case of a transfer to a depot of the same taxable person at a domestic custodian, where the taxable person is responsible for the transfer of the depository, the person responsible for the depository shall be the cost of the acquisition. .

-

In the case of a transfer from a domestic depository institution to a deposit of the same taxable person at a foreign depository body, where the taxable person is responsible for the transferring depository authority, to the competent tax office within one month, its name and its tax or social security number, the assets transferred, the cost of the assets and the body to which the transfer is made.

-

In the case of a transfer from a foreign depository institution to a deposit of the same taxable person at another foreign depository office and in the case of free transfer from a foreign depository office to a foreign depository institution, depot of another taxable person, where the taxable person informs the competent tax office within one month of the transferred assets, the cost of their acquisition and that body and those taxable persons to whom the transfer is is done.

-

In the case of the free transfer from a domestic depository authority to the depot of another taxable person, if:

-

the depository body shall be provided with appropriate documents (in particular, the act of notary, the decision to reply, the gift certificate), or the free transfer of such documents, or

-

the taxable person responsible for the depository shall, within one month, give the competent tax office its name and its tax or social security number, the transferred assets, the cost of their acquisition and, where appropriate, those To communicate to the place where the transfer is made.

b)

Circumstances leading to the loss of the tax law of the Republic of Austria in relation to other States with regard to an economic good within the meaning of paragraph 3 or a derivative within the meaning of paragraph 4.

When moving away

-

in a Member State of the European Union, or

-

in a Member State of the European Economic Area, provided that there is a comprehensive assistance and enforcement aid with the Republic of Austria,

shall be subject only to an application made in the declaration of tax on the tax liability arising from the withdrawal in the notice of duty, but shall be subject to the tax liability until the actual sale of the goods or services is actually sold, or Do not set the derivative. All circumstances in the sense of the lit shall be deemed to be a departure. b. A later move

-

in a State which is not a member of the European Union, or

-

in a Member State of the European Economic Area, which does not have full and comprehensive assistance with the Republic of Austria,

shall be deemed to be sold. The sale shall be deemed to be a retroactive event within the meaning of Section 295a of the Federal Tax Code. § 205 of the Federal Tax Code is not applicable.

In the case of the entry into the tax law of the Republic of Austria in relation to other countries, the common value shall be deemed to be the cost of acquisition. If the tax liability is not fixed in the event of a non-committed tax liability or a re-entry into the tax law of the Republic of Austria in the sense of the Reformation Tax Act, the cost of acquisition shall be decisive before the withdrawal of the tax. The subsequent sale shall not be deemed to be a retroactive event within the meaning of Section 295a of the Federal Tax Code. If the taxable person proves that increases in value have occurred in the EU/EEA area, these are to be deducted from the disposal proceeds.

2.

The demise of shares on the basis of liquidation or termination of a body for all parties, irrespective of the extent of their participation.

3.

The sale of dividends, interest rates and other claims, if the related economic goods are not sold.

4.

The inflow of apported income from the transfer of capital pursuant to Section 2 (2) (2) on the occasion of the realization of the associated economic goods (unit interest).

(7) Tax-free are distributions from shares and from the right of enjoyment (§ 174 of the German Stock Corporation Act) up to a nominal value of a total of EUR 25 000, which is provided by medium-sized finance companies within the meaning of § 5 Z 14 of the German Stock Corporation Act (AktG). Corporate tax law was issued in 1988. The exemption shall be effected by means of an invoice (refund) of the capital gains tax in the context of the assessment. The exemption shall not apply to distributions of such medium-sized finance companies which take place on the basis of distribution decisions after the date of publication within the meaning of Section 6b (3) of the Corporate Tax Act 1988, in which the capital company, which no longer fulfils the conditions laid down in § 5 Z 14 of the Corporate Tax Act 1988, is no longer mentioned.

(8) Loss compensation is only permitted in the context of the apportionment (Section 97 (2)) and in accordance with the following provisions:

1.

Losses arising from income under paragraphs 3 and 4 may not be compensated with interest income from deposits of money and other claims in credit institutions, as well as with contributions from private foundations in accordance with paragraph 5 Z 7.

2.

Loss-making parts from the participation in a company as a silent partner and from the participation in the form of a silent partner must not be compensated with other income. In subsequent years, they shall be offset with profit shares from the same holding.

3.

Income from capital assets, to which the special tax rate is applicable in accordance with Article 27a (1), cannot be compensated for with income from capital assets for which it does not apply in accordance with Section 27a (2).

4.

Non-balanced losses on capital assets may not be compensated for with income from other types of arrival.

The above provisions on loss compensation shall also apply in the case of control taxation in accordance with § 27a (5). "

10. In accordance with § 27, the following § 27a and heading is inserted:

" Special tax rate and tax base for income from capital assets

§ 27a. (1) Income from capital assets shall be subject to a special tax rate of 25% and shall not be taken into account in the calculation of the income tax of the taxable person in respect of the total amount of income or income (§ 2 para. 2), provided that: not the control system (para. 5).

(2) Paragraph 1 shall not apply to:

1.

Income from loans and non-securitised claims which are not based on a banking business;

2.

Income from

-

securities that securitize receivables law,

-

Shares in a real estate fund within the meaning of the Real Estate Investment Fund Act as well as in a foreign real estate fund (Section 42 (1) second sentence of the Real Estate Investment Fund Act), including the income which is deemed to have been distributed,

if they are not offered to any unspecified group of persons when they are given the right to do so, both from a legal point of view and in fact;

3.

Profit share from the participation in a company as a silent partner and from the participation in the manner of a silent partner;

4.

Discounting of bills of exchange and instructions;

5.

Compensation and loan fees if the borrower is not a credit institution or a branch within the meaning of Section 95 (2) Z 1 lit. (b)

6.

Different amounts between the insurance premium paid and the insurance benefit within the meaning of section 27 (5) Z 3 or the realised value increase from the sale of the claim under the insurance contract.

(3) To be used as income:

1.

In the case of the transfer of capital (section 27 (2)), the related capital gains.

2.

In the case of realised capital gains of capital assets (§ 27 (3))

a)

the difference between the disposal proceeds, the amount of the redemption or the reduction amount and the cost of the acquisition, in each case including individual interest-rate interest;

b)

in the case of removal or other excretion from the depot (§ 27 para. 6 Z 1 lit. (a) as well as in the case of loss of tax law (§ 27 paragraph 6 Z 1 lit. (b) the difference between the common value at the time of withdrawal or other excretion, or the entry of the circumstances leading to the omission of the tax law and the acquisition costs. Impairment losses entered between the withdrawal and the sale shall be taken into account at most in the extent of the tax base in the event of withdrawal, unless these are taken into account in another State.

c)

in the case of liquidation (Article 27 (6) (2)), the difference between the settlement balance and the acquisition costs.

3.

For derivatives (§ 27 (4)):

a)

in the case of differential compensation

-

in the case of the recipient of the differential compensation, the difference between the difference between this and the cost of acquisition of the derivative;

-

in the case of the recipient of the standstill premium or the margin of the difference between the standstill premium and/or the margin of the difference between the standstill premium or the margin of (Margins) and the difference in compensation paid;

b)

in the event of a fall in the option, the standstill premium;

c)

in the case of disposal or other stratification, the difference referred to in paragraph 3 (2); in the case of any other settlement (flat), the standstill premium shall be deemed to be the proceeds of the disposal.

(4) The cost of acquisition shall be as follows:

1.

In the case of a free purchase, the acquisition costs of the legal worker are decisive.

2.

In the case of economic goods and derivatives whose income is subject to the special tax rate referred to in paragraph 1 above, the cost of acquisition shall be without cost of acquisition. This shall not apply to economic assets and derivatives held in an operating assets.

3.

In the case of all economic goods and derivatives situated in a depot within the meaning of Article 27 (3) and (4) with the same securities identification number, the weighted average price shall be applied in the case of acquisition in a time-related succession. The Federal Minister of Finance is authorized to determine the calculation of the cost of the tax on capital measures by means of a regulation.

(5) Instead of the special tax rate of 25%, the general tax rate may be applied at the request of the general tax rate (rule-tax option). Section 97 (2) shall be applicable to the calculation of the capital gains tax and the consideration of the amount of the income per person set up or the amount of the child's compensation. The rule-tax option can only be exercised for all income subject to the special tax rate referred to in paragraph 1.

(6) Paragraph 1 to 5 shall also apply to income from the transfer of capital, from realised increases in capital assets and from derivatives of natural persons, to the extent that these are part of the income within the meaning of § 2 (3) Z 1 to 4. "

11. In § 28 (2), the first sentence reads:

" Expenses for

-

Maintenance work not regularly produced annually,

-

Dislocations for exceptional technical or economic wear and related expenses, as well as

-

extraordinary expenses which are not maintenance, repair or manufacturing costs;

shall be distributed evenly over a period of ten years. "

12. § 29 Z 2 reads:

" 2.

Income from divestment transactions within the meaning of § 30. "

(13) § 30 is amended as follows:

(a) para. 1, z 1 lit. b is:

" (b)

For other economic goods no more than one year. "

b) Paragraph 1 Z 2 is deleted and Z 3 becomes Z 2.

(c) In the last sentence of paragraph 1, the word order shall be deleted "or the legal status of a business in the sense of the Z 2" .

14. § 31 deleted.

15. § 33 (4) (1) is:

" 1.

Exclusive earners are subject to a total amount of the amount of the total amount. This shall be annual

-

in the case of a child (Section 106 (1)) 494 Euro,

-

for two children (§ 106 para. 1) 669 Euro.

This amount shall be increased for the third and each additional child (§ 106 (1)) by 220 euros each year.

Sole earners are taxable persons with at least one child (§ 106 (1)), who are married or registered partners for more than six months in the calendar year and are not exempt from their unlimited taxable spouses or registered partners Live separately or who live in a life community for more than six months with an unrestricted taxable person. For taxable persons within the meaning of section 1 (4) the unlimited tax liability of the spouse or registered partner is not required. The prerequisite is that the (spouse) partner (§ 106 para. 3) achieves income of no more than EUR 6 000 per year. The income tax-free in accordance with § 3 paragraph 1 Z 4 lit. a, further pursuant to § 3 (1) Z 10, 11 and 32 and on the basis of intergovernmental agreements or other international agreements, shall be included in these limits. Other tax-free income is not to be taken into account. Only one of the (spouse) partners is the total amount of the amount of the total amount of the amount. If both (spouse) partners fulfil the conditions laid down in the above sentences, the (spouse) partner is entitled to the amount of income per person earned, which achieves the higher income in the sense of the Z 1. If both (spouse) partners have no or equal income in the sense of the Z 1, the amount of the settling amount is to the household-leading (spouse) partner. "

16. In § 33, paragraph 6 reads:

" (6) A taxable person shall not be entitled to the settling amounts in accordance with paragraph 5 and shall receive remuneration or benefits within the meaning of Section 25 (1) (1) or (2) for previous employment relationships, pensions and similar remuneration within the meaning of Section 25 (1) (3) or (1) (1) (Z) From 4 to 5, a retirement amount shall be as follows:

1.

The amount of the retirement pension is 764 euros per year (increased pension amount) if

-

the taxable person is married or registered for more than six months in the calendar year and is not permanently separated from the (spouse) partner,

-

the pension income of the taxable person does not exceed EUR 13 100 in the calendar year,

-

the (married) partner (§ 106 (3)) income within the meaning of Section 4 (4) (1) of a maximum of EUR 2 200 per year; and

-

the taxable person is not entitled to the amount of the semiser.

2.

If the conditions of the Z 1 are not available, the amount of the pension will be 400 Euro.

In the case of income which justifying the right to the pension amount, the amount of the advertising fee is not due in accordance with § 16 (3). The amount of the retirement pension according to Z 2 shall be reduced evenly between taxable pension benefits of EUR 17 000 and EUR 25 000 to zero. "

17. In § 33 (8) and in § 40 the word order is deleted "with at least one child (§ 106 (1))" .

18. In § 33 (9) the amount shall be "240" by the amount "251" replaced.

19. § 34 (6) last indent reads:

"-

Additional expenses from the title of the disability, if the conditions of § 35 (1) are fulfilled, insofar as they exceed the sum of care-related cash benefits (care allowance, care allowance, blind money or the blind allowance). "

Article 34 (7) (3) is deleted.

21. § 35 (1) reads:

" (1) The taxable person has exceptional charges

-

through their own physical or mental disability,

-

in the event of a claim to the amount of the total amount of income earned by a disability of the (spouse) partner (§ 106 (3)),

-

without entitlement to the amount of the total amount of income earned by a disability of the (spouse) partner (§ 106 (3)), if such income is achieved annually within the meaning of Section 33 (4) (4) (1) of a maximum of EUR 6 000 per year,

-

by a child's disability (§ 106 (1) and (2)), for which no increased family allowance is granted in accordance with Section 8 (4) of the Family Law Compensatory Act 1967,

and receives neither the taxable person nor his (spouse) partner nor his child a care-related cash benefit (care allowance, care allowance, blind money or blind allowance), so he is in each case a free amount (par. 3). "

(22) § 37 is amended as follows:

(a) In paragraph 1, the first indent and the last sentence are deleted.

(b) (4).

(c) (8).

(23) The following paragraph 3 is added to § 39:

" (3) The amount of duty required in the communication or the gift certificate shall be rounded off or rounded up to the full euro. In this case, amounts of less than EUR 0.50 are to be rounded off, amounts from EUR 0.50 are to be rounded up. "

(23a) § 41 (1) (5) reads:

" 5.

the amount of the semiser, the amount of the lone withdrawal, the increased amount of the pension or the amount of the allowance in accordance with § 62 Z 10, were taken into account, but the conditions were not available. "

(24) § 41 is amended as follows:

(a) The following Z 9 shall be added to paragraph 1:

" 9.

it generates income from capital assets within the meaning of Article 27a (1) or equivalent in-company income which is not subject to any capital gains tax deductions. "

(b) In paragraph 3, the second sentence shall be inserted:

"This shall not apply to income from capital assets within the meaning of Article 27a (1)."

25. § 42 (1) Z 4 reads:

" 4.

where income from capital assets within the meaning of Article 27a (1) or equivalent in-company income is available which is not subject to a capital gains tax deductiation, unless a control tax pursuant to Section 27a (5) does not give a tax liability. "

26. In § 46 (1), the penultimate sentence is deleted.

26a. § 62 Z 10 reads:

" 10.

Allowances in accordance with § § 35 and 105 of the employer who pays compensation from a statutory social security insurance or pensions of a local authority within the meaning of Article 25 (1) (1), (1), (3) or (4) if a certificate in this respect has been submitted . If the taxable person is not entitled to the amount of the tax on the amount of the earned income, the allowances shall be taken into account for the (spouse) partner in accordance with § 35 only if the taxable person declares that the conditions within the meaning of § 35 (1) third party The partial line is available. In the case of a number of pension or pension benefits, the certificate may only be submitted to a paying agency. "

27. In § 76 (1), in the first sentence, after the word "Employees" the phrase " at the latest from the 15. Day of the month following the start of the service, " inserted.

28. Prior to § 93, the name for the 6. Part "Tax withdrawal from the capital gains tax (capital gains tax)" by the name "Capital Gains Tax" , § § 93 to 97 together with the headings:

" Duty to draw

§ 93. (1) In the case of domestic income from capital assets, the income tax is levied by tax withholding tax (capital gains tax). This shall not apply to the income referred to in Article 27a (2).

(2) Domestic income from capital assets is available:

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 domials, management or domials domestiy.

2.

In the case of income from realised increases in capital assets (section 27 (3)) and in the case of income from derivatives (section 27 (4)), if a domestic custodian body (§ 95 para. 2 Z 2 lit. (a) or a domestic paying agency (Article 95 (2) (2) (2) lit. (b) it is present and the implementation is involved.

(3) The capital gains tax shall also be deducted if the capital income in the recipient is part of the income within the meaning of Article 2 (3) (3) (1) to (4), unless the conditions of § 94 are fulfilled.

(4) In the case of income within the meaning of Article 27 (3) and (4), the taxable person does not apply the actual acquisition costs or the value of a preceding taxable removal of the depository body, has it for the purpose of Tax deductions assume that the cost of acquisition is equal to the common value at the time of deposit deposit, reduced by 0.5% for each of the month since the purchase last month. At least half of the common value shall be set at the time of deposit. If the taxable person has the purchase before the 1. January 2011 does not apply, it is assumed that the purchase to the 1. Jänner 2011. In this case, the taxable person can prove, in the context of the apportionment (§ 97 paragraph 2), that the acquisition before the 1. Jänner 2011.

If the taxable person does not have the actual cost of purchase or the value of a preceding taxable removal of the custodianship, the tax deductiment in accordance with § 93 does not cause any tax deductions in accordance with § 97. The taxable person has to prove, in the context of the assessment, the actual cost of acquisition or the value of a previous taxable withdrawal.

(5) In the event of withdrawal of the debtor of the capital gains tax or transfer of the paying authority (§ 95 para. 2 Z 1 lit. (b) in a Member State of the European Union or in a Member State of the European Economic Area with which there is a comprehensive assistance and enforcement aid, the capital gains tax to be paid on the occasion of the withdrawal or transfer shall be: to apply to the tax office responsible for the collection of the income or corporation tax of the debtor of the capital income tax.

Exemptions from the obligation to take off

§ 94. The deductible (Section 95 (2)) does not have to deduct the capital gains tax:

1.

In the case of any capital gains, if the creditor and the debtor of the capital gains are the same person.

2.

Under the following conditions for the capital gains of entities within the meaning of Section 1 (2) of the Corporate Tax Act 1988:

-

These are profit shares (dividends) and other deductions from shares, shares in limited liability companies or acquisitions and economic cooperatives, and

-

the body is at least one-tenth of a medium-or direct-or stock-capital.

This also applies to foreign entities which are subject to the conditions laid down in Article 2 of Annex 2 to Council Directive 90 /435/EEC of 23 July 1990 (OJ L 376, 27.9.1990, p. EC No 6), in the version in force, if the holding has passed during an uninterrupted period of at least one year. By way of derogation, the deductible has to withhold the capital gains tax if there are reasons for the Federal Minister of Finance to do so in order to prevent tax shortening and abuse (Section 22 of the Federal Tax Code) as well as in the case of the cases of hidden payouts (Section 8 (2) of the Corporate Tax Act 1988) by means of a regulation.

In such cases, a discharge of the capital gains tax corresponding to the Directive should be brought about at the request of the parent company by means of a tax refund procedure.

3.

(a) In the case of income from capital assets in the case of credit institutions, where the creditor of the income is a credit institution in the form of a credit institution or a foreign credit institution.

b)

In the case of compensation payments and loan fees within the meaning of Section 27 (5) Z 4, which are made by a credit institution to another credit institution.

4.

In the case of income from capital assets, which exists at foreign premises of credit institutions.

5.

In the case of income pursuant to § 27 paragraph 2 Z 1 lit. a to c, the debtor of which does not have domiated or business management or domiricity, and in the case of income pursuant to Article 27 (2), (3) and (4), subject to the following conditions:

a)

The recipient of the income is not a natural person.

b)

The consignee shall declare in writing, with proof of his identity, that the capital income as operating income of an in-or foreign establishment, with the exception of a territorial establishment (§ 2 para. 5 of the Corporation Tax Act 1988) (exemption declaration).

c)

The consignee shall forward a copy of the declaration of exemption, stating his tax number, to the competent tax office by way of the deduction.

The consignee shall immediately inform the offtake and the competent tax office by way of the withdrawal of all the circumstances leading to the fact that the capital income no longer increases the income of a domestic or foreign establishment are part of (revocation). The liberation begins with the presence of all under lit. a to c circumstances and shall end with the removal of the condition of lit. c, with the delivery of the declaration of revocation or with the delivery of a certificate, in which it is established that the declaration of liberation is incorrect.

6.

In the case of the following income, corporate tax obligations within the meaning of Section 1 (3) (2) and (3) of the Corporate Tax Act 1988 shall be limited to:

a)

Participation income within the meaning of Section 10 of the German Corporate Tax Act 1988,

b)

Income within a participating fund (Section 1 of the Investment Fund Act),

c)

Income from the transfer of capital pursuant to § 27 (2) (2) (2) and for income from realised increases in value within the meaning of section 27 (3) and income from derivatives within the meaning of Article 27 (4), which

-

within an investment and risk community of a liberated pension or BV cash register,

-

a liberated support fund,

-

a liberated private foundation within the meaning of Section 6 (4) of the German Corporate Tax Act 1988,

-

a supply or support institution of a public-law body, or

-

a corporation exempted from unlimited tax liability in the context of a likewise tax-exempt establishment (for example, section 45 (2) of the Federal Tax Code)

in a verifiable way.

d)

Income of a medium-sized finance company within the scope of § 5 Z 14 of the Corporate Tax Act 1988.

e)

Capital gains on the basis of grants within the meaning of Section 27 (5) Z 7 if the income is exempt pursuant to § 3 or if the recipient falls under Section 4a.

7.

In the case of capital gains according to § 27 (5) Z 5 and 6 and § 27 (6) Z 1 lit. b.

8.

In the case of capital gains from receivables securities within the meaning of Section 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.

9.

In the case of the issuers of shares on the basis of a capital increase from company funds (§ 3 para. 1 Z 29).

10.

In the case of income within the meaning of § 27 paragraph 2 Z 1 lit. a to c, the debtor of which does not have domiated or business management or head office in the country, as well as in the case of income within the meaning of Article 27 (2) (2) and (3) and (4) of the Regulation, which

-

a capital investment fund within the meaning of the investment fund law;

-

a real estate fund in the sense of the real estate investment fund law

to go. This also applies to distributions of domestic land-based companies within the meaning of § § 23 et seq. of the Real Estate Investment Fund Act to real estate funds in the sense of the Real Estate Investment Fund Act, insofar as the payouts have been made to Capital gains of property divestitures are due to the sale of property.

11.

In the case of revenues actually paid out and in the form of the proceeds of the proceeds,

-

a capital investment fund within the meaning of the investment fund law;

-

a real estate fund within the meaning of the Real Estate Investment Fund Act,

as far as the income from income within the meaning of Section 27 (2) Z 1 lit. a to c, whose debtor is domicated, senior management or registered office in the territory of the country.

12.

In the case of income within the meaning of § 27 paragraph 2 Z 1 lit. a to c as well as in the case of income within the meaning of section 27 (2) (2), (2) and (4) and 27 (3) and (4), which are not subject to a private foundation falling under § 5 Z 6 or not under § 7 (3) of the Corporate Tax Act 1988.

13.

In the case of the following income from the capital assets of limited taxable persons and in accordance with Section 1 (3) (1) (1) of the Corporate Tax Act 1988 limited corporate tax payers:

-

Income which is not subject to tax under the limited tax liability pursuant to Section 98 (1) (5) of the German Law on Tax Law;

-

Income from realised gains in capital assets pursuant to § 98 (1) Z 5 lit. e.

Debtor and debtor

§ 95. (1) The debtor of the capital gains tax shall be the recipient of the capital gains. The deductible (par. 2) shall be liable to the Federal Government for the withholding and removal of the capital gains tax. If capital gains tax is withheld on the basis of notifications pursuant to Section 40 (2) (2) (2) of the Investment Fund Act and pursuant to Article 40 (2) (1) of the Real Estate Investment Fund Act, the rights of the legal entities of the foreign capital investment funds and the tax representative to the undivided hand.

(2) The deduction is mandatory:

1.

In the case of income from the transfer of capital, including actual distributed income and the proceeds from a capital investment fund within the meaning of the investment fund act or a real estate fund as defined in the Real estate investment fund law:

a)

The debtor of the capital gains, if this residence, management or head office is domestic, and it is an income from the transfer of capital pursuant to § 27 (2) (1), (5) (5) Z (7) or interest from deposits of money from credit institutions and from other exposures to credit institutions;

b)

the paying agency in all other cases. Payout point is:

-

the credit institution which pays capital gains to the coupon holder at the date of maturity and proportional capital gains on the occasion of the sale of the security;

-

the domestic issuer who pays such capital gains to the coupon holder,

-

the branch of a service provider established in a Member State which, under Directive 2006 /48/EC, OJ L 327, 22.7.2006, p. No. Directive 2004 /39/EC of the European Parliament and of the Council of 30 June 2006 OJ L 177, 30.6.2004, p. No. OJ L 145, 21.4.2004, as amended by Directive 2006 /31/EC, OJ L 175, 5.7.2006, p. No. OJ L 114, 5.4.2006, on the provision of investment services and ancillary services in the territory of the country.

-

A third party which grants capital gains within the meaning of § 27 (5) Z 1 and 2.

-

In the case of foreign capital gains as defined in section 27 (2) (1) (1) (1) a to c the credit institution which pays the capital gains.

2.

In the case of income from realised increases in capital assets and in the case of income from derivatives:

a)

The domestic depository authority.

b)

The national paying agency, if there is no domestic custodian, the depository body is a permanent establishment of the paying agency or a company belonging to the group, and the paying agency in question is in the Co-operate with the depository authority and unwind the proceeds from realised value increases of capital assets, from the differential compensation, from the sale of derivatives or the standstill premium.

The following shall be considered as domestic depository or paying agencies:

-

Credit institutions within the meaning of the Banking Act (§ 1 BWG),

-

Branches of a credit institution from Member States (§ 9 BWG),

-

Branch offices of a service provider established in a Member State which, under Directive 2006 /48/EC, OJ L 327, 22.7.2006, p. No. Directive 2004 /39/EC of the European Parliament and of the Council of 30 June 2006 OJ L 177, 30.6.2004, p. No. OJ L 145, 21.4.2004, as amended by Directive 2006 /31/EC, OJ L 175, 5.7.2006, p. No. OJ L 114, 5.4.2006, on the provision of investment services and ancillary services in the territory of the country.

(3) The deductible shall deduct the capital gains tax at the time of the inflow of the capital gains. The capital gains shall be deemed to have been received for the purposes of withholding the capital gains tax:

1.

In the case of capital gains, the distribution of which shall be decided by a corporation or the benefit thereof by a private foundation not covered by Section 5 (6) of the Corporate Tax Act 1988, on that day as determined by the decision as the day of payment is. If no day of payment is determined in the decision, the date of the decision shall be deemed to be the date of the inflowing.

2.

In the case of other capital gains arising from the transfer of capital

-

under the conditions laid down in Article 19, where interest income is made from deposits of funds from credit institutions,

-

at the time of the due date of the capital gains in respect of all other capital gains arising from the transfer of capital.

In the event of notification of the entry of circumstances that terminate or justify the withdrawal obligation (in particular, depotism, declaration of liberation or revocation), or in the case of service of a foe within the meaning of section 94 (1) (5), last sentence, the Interest income which is attributable to the period from the last inflow in accordance with § 19 to the notification or delivery, or the pro-rata capital gains as a result.

3.

In the case of capital gains pursuant to § 27 (3) and (4) in accordance with § 19, in the case of removal from the depot within the meaning of § 27 (6) (1) (1) (1) (1 lit) a at the time of removal. The deductible may withhold the economic goods and derivatives to be issued within the meaning of section 27 (3) and (4) until the debtor is liable to replace the capital gains tax which is likely to be incurred.

(4) In exceptional cases, the capital gains tax shall be the subject of a capital gains tax to the recipient of the capital gains if:

1.

the deductible has not reduced the capital gains in accordance with the rules or

2.

the recipient knows that the debtor has not paid the withheld capital gains tax in accordance with the rules and does not inform the tax office without delay.

Removal of the capital gains tax

§ 96. (1) The capital gains tax shall be deducted within the following periods:

1.

(a) In the case of income from the transfer of capital pursuant to § 27 (2) (1) and (5) (7) (7) (7), the offtake (Section 95 (2)) has the retained tax amounts under the name "capital gains tax" within one week after the admission of the To carry out capital gains, even if the creditor undertakes to claim the capital income (for example, the redemption of the profit share certificates).

b)

In the case of interest on deposits held by credit institutions and other exposures to credit institutions, the deduction has to be paid on 15 December of each year. The calculation of the advance payment shall be based on the following values:

-

The stock of continuously galvanest cash deposits and other claims for the last preceding financial statements.

-

The respective arithmetic average of the interest rates of the current calendar year to be allocated by 1 December of the current calendar year shall be determined by the arithmetic average of the interest rates to be allocated to the continuously galvanient deposits and other claims.

-

The up to 30. The interest expense incurred in October of the current year for non-current interest payments and other receivals. This interest expense should be increased by 15%.

The advance payment shall be 90% of the annual tax calculated from these values. The remaining capital gains tax will be paid on 30 September of the following year.

c)

In the case of all other capital-income-taxable income from the transfer of capital, the offender has the taxable amount withheld in a calendar month under the name "capital gains tax" at the latest by the 15. The day after the end of the following calendar month.

2.

In the case of income from realised increases in capital assets and in the case of income from derivatives, the deduction has to be paid to the deducted amounts under the name "capital gains tax" at the latest by the 15. The day after the end of the following calendar month.

(2) The capital gains tax shall be deducted from the tax office responsible for the collection of the income or corporate income tax of the deductible. If a public law body is obliged to deduct it, it is responsible for the collection of the tax office in whose area the paying agent is situated.

(3) Within the period laid down in paragraph 1, the deductible must submit a notification to the tax office after the official form. The application must also be filed within the time limits set out in paragraph 1, even if a tax withdrawal is not to be effected. In such a case, the maintenance of the tax deduction shall be justified.

(4) The deductible shall give the recipient of the capital gains a certificate of the amount of the income and the tax amount, on the date of payment and on the time for which the income has been paid, and to the The tax office to which the amount of the tax has been paid shall be indicated. This obligation shall not apply if capital gains are paid for its account by a credit institution and if a certificate of the same type is issued in the form of a certificate of payment.

Control distraction

§ 97. (1) For natural persons and for entities not covered by Section 7 (3) of the Corporate Tax Act 1988, the income tax (corporation tax) shall apply to:

-

Income from the transfer of capital pursuant to § 27 (2) (1) and (2) (2) (2);

-

Income from realised gains in capital assets in accordance with § 27 (3) and

-

Income from derivatives pursuant to § 27 (4)

by the capital gains tax other than in the cases of the rule-tax option (Article 27a (5)) and the loss-equalisation option (par. 2). The tax exemption shall also apply to income from shares in a capital investment fund within the meaning of the Investment Fund Act, in so far as they consist of the above-mentioned income, as well as for the income in the form of a distributed income fund from real estate investment funds. The tax exemption does not apply to income from realised gains in capital assets (§ 27 para. 3) and income from derivatives (§ 27 para. 4), insofar as these are part of the income within the meaning of section 2 (3) (3) (1) to (4).

(2) For the purpose of carrying out the loss compensation (Section 27 (8)), on application the income from capital assets subject to the capital gains tax is to be apported with the special tax rate pursuant to § 27a (1) (loss compensation option). In so doing, the capital gains tax is to be charged on application to the income tax to be collected and to be reimbursed with the excess amount. Such an invoice and refund shall also be carried out in the case of the imposition of the capital gains tax on income in respect of which, in application of a double taxation agreement, a foreign account exceeding the amount to be paid shall be charged to foreign nationals. Tax is applied for. The application may be made within five calendar years from the end of the investment year. The following shall apply to the calculation of the amount to be refunded:

1.

The capital gains shall be applied without any deduction. Notwithstanding the provisions of Section 20 (2), this shall not apply in respect of those capital gains for which a transfer of foreign taxes exceeding the amount to be paid is applied for.

2.

The settlement shall be excluded in so far as the taxable person provides the right to an amount of a lhe income per person, or a child abatting amount. "

29. § 98 (1) is amended as follows:

(a) Z 5 lit. a to d is:

" (a)

the income from the transfer of capital pursuant to § 27 (2) (1) or (5) (7) (7) is the debtor of the capital gains (Section 95 (2) (1) (lit)). (a) and to withhold capital gains tax.

b)

they are income from the transfer of capital pursuant to Article 27 (2) (2) (2) (2), and the capital assets by domestic property, by domestic rights which are subject to the provisions of the bourgeois right through land, or shall be secured directly or indirectly by ships registered in a national register of ships, unless they are securities which have a right of exposure.

c)

it was an income from the transfer of capital in accordance with § 27 (2) (4) (4) and withholding tax in accordance with § 99 (§ 99).

d)

they are income from capital assets within the meaning of § § 40 and 42 of the Real Estate Investment Fund Act from real estate if these properties are located in the domestic territory. "

(b) The Z 5 shall be the following. e is added:

" e)

they are income from realised increases in capital assets, to the extent that such income comes from the sale of a stake in a capital company with a registered office or a management board in the country where the Taxable persons or, in the case of non-remunerated acquisition, their legal guerrian has been involved in at least 1% within the last five calendar years. "

(c) Z 8 is deleted.

30. The following Z 7 is added to Article 99 (1):

" 7.

In the case of income within the meaning of Article 27 (2) (4), if the silent participation exists in a domestic company. "

31. § 100 shall be amended as follows:

(a) para. 1, first sentence reads:

"The withholding tax in accordance with § 99 is 20%, but with income pursuant to § 99 (1) Z 6 and 7, however, 25%."

(b) (4) (1) reads:

" 1.

in the case of income within the meaning of Article 99 (1), (1), (3), (4), (5) and (7), at the time when they are infused to the recipient, "

32. § 108c (1) and (2) reads:

" (1) taxable persons, in so far as they are not carriers, and companies in respect of which the shareholders are to be regarded as a co-contractor, premiums may be claimed for:

-

In-company research and contract research within the meaning of paragraph 2 of each 10% of expenditure (expenditure) and for

-

Education in the amount of 6% of the expenses (expenditure) within the meaning of § 4 paragraph 4 Z 8, which are not the basis of an education free amount.

(2) Premium benefits are:

1.

Own-company research and experimental development, which is carried out systematically and using scientific methods. The objective must be to increase the level of knowledge as well as to develop new applications of this knowledge. The research must be carried out in a domestic establishment or in a domestic establishment. The Federal Minister of Finance is authorized to lay down the criteria for the determination of the research expenditure (expenditure) benefiting from the premium by means of a regulation.

2.

Contract research for commissioned research and experimental development within the meaning of Z 1 in accordance with the following provisions:

-

The research must be commissioned by a domestic establishment or a domestic establishment.

-

Only bodies or undertakings which are engaged in research and experimental development tasks and whose registered office is located in a State of the European Union or in the European Economic Area may be entrusted with the task of doing so.

-

The contractor must not be under the control of the client or be a member of a group of companies (Section 9 of the Corporate Tax Act 1988), which is also part of the client.

-

The research premium can only be claimed for expenditure (expenditure) of a maximum of EUR 100 000 per marketing year. Where the marketing year covers a period of less than 12 months, the maximum amount of EUR 100 000 shall be aliquoting in accordance with the number of months of the marketing year. The calendar months that have been started shall be considered as full calendar months.

-

In order to benefit from the research premium, it is necessary for the contracting entity to demonstrate to the contractor up to the end of its marketing year, to what extent the expenditure on expenditure (expenditure) is the research premium for Application research is taking place. The contractor cannot claim a research premium for in-house research in respect of the expenditure (expenditure) covered by the communication for the research and experimental development included in the contract.

-

The research premium for contract research cannot be claimed by those expenses (expenditure), which is the basis of a research premium for in-house research. "

33. The following paragraph 6 is added to § 123:

" (6) As far as the provisions of this federal law are referred to in paragraphs 1 to 5, these provisions are in the version prior to the 2011 Budgetaccompanying Act, BGBl. I No 111/2010. '

34. § 124 Z 5 :reads:

" 5.

Z 1 to 4 shall be applied only if the date of transmission is not later than 31 December 2020. "

35. In § 124b Z 152 the sixth and seventh sentence are:

" The data transmission referred to in § 18 (1) Z 8 shall be carried out for the first time for the year 2012 to 28 February 2013. The special withdrawal of donations from 2009 to 2011 shall be proved by the donor or the donor by a receipt which shall be presented at the request of the tax authority. "

36. To § 124b the following Z 179 to 190 are added:

" 179.

§ 3 para. 1 Z 15 lit. a first part and § 27 (5) Z 3, respectively in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, to apply for the first time to insurance contracts concluded after 31 December 2010.

180.

§ 4 (4) (4) (4), (4a) and (4b), § 10 (4) and (§ 108c) (1) and (2), respectively, as amended before the 2011 Budget Accompanying Act, Federal Law Gazette (BGBl). I n ° 111/2010 shall be applied for the last time to marketing years preceding the 1. January 2011 begin. § 108c in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, for the first time, shall apply to premiums relating to marketing years which start after 31 December 2010.

181.

§ 6 Z 2 lit. a and c and Z 5 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. From this date on, the assets acquired after 31 December 2010 are to be applied in accordance with Section 27 (3) and on derivatives acquired after 30 September 2011 within the meaning of Article 27 (4). In front of the 1. Economic goods acquired in January 2011 and before 1. Derivatives acquired in October 2011 are § 6 Z 2 and Z 5 in the version prior to the Budgetbegleitgesetz 2011, BGBl. I No 111/2010, to be applied further.

182.

§ 16 paragraph 1 Z 6, § 26 Z 5, § 33 Abs. 4 Z 1, paragraphs 6, 8 and 9, § 34 paragraph 6, § 35 para. 1, § 40 and § 76 paragraph 1, in each case in the version of the Budgetbegleitgesetz 2011, BGBl. I No 111/2010, shall apply if:

-

the income tax (payroll tax) is assessed, for the first time at the apportionment for the calendar year 2011

-

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 2010.

183.

§ 18 para. 1 Z 3 lit. b and Z 5 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, shall be applied for the first time in the case of the apportionment for the calendar year 2011. § 18 para. 1 Z 3 lit. b in the version before the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, is based on measures of housing creation, with the actual construction of the housing before the 1. January 2011 has been started to continue to apply. On payouts from pleasure certificates and young shares, which are before the 1. January 2011 was acquired and the acquisition was promoted in accordance with § 18 paragraph 1 Z 4, § 27 para. 3 in the version before the Budgetbegleitgesetz 2011, BGBl. I No 111/2010, to be applied further. Section 18 (6) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force.

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, with 1. October 2011, in force. § 29 Z 2, § 30 and § 37 in the version before the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, are the last time before the 1. October 2011, the implementation of tax statesstocks. By way of derogation, § 30 is in the version before the Federal Act BGBl. I No 111/2010

-

on shares in corporate entities and shares in capital investment funds within the meaning 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 until 31 December 2011 as well as

-

all other economic goods and derivatives within the meaning of Article 27 (3) and (4), which shall be before the 1. October 2011, until 30 September 2012.

continue to apply.

185.

§ § 27, 27a, 93, 94, 95, 96 and 97 in the version of the Federal Law BGBl. I n ° 111/2010 will be 1. October 2011 shall enter into force in accordance with the following provisions:

a)

§ 27 (3) and (4) in the version of the Federal Law BGBl. I n ° 111/2010 are from 1. For the first time in October 2011,

-

Shareholdings which meet the requirements of § 31 on 30 September 2011, before the first January 2011 acquired participations in which the taxable person is involved with less than one percent as of September 30, 2011 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 30 September 2011.

If the deduction has been made, the acquisition cost of shares in the meaning of the second and third partial trichings is 1. It was not known that the offtake (Section 95 (2) (2)) had a value of the shares of the 1. The value derived from the date of October 2011 is to be used as an acquisition cost. The Federal Minister of Finance is authorized to determine, by means of a regulation, how this value is of the common value to the 1. It will be held in October 2011. In addition, the Regulation may provide that, in accordance with Section 95 (7) of the German Federal Law, BGBl shall apply to credits of capital gains tax in accordance with Section 95 (7). I n ° 111/2010 shall be a blow from the actual or derived cost of acquisition.

b)

§ 31 is the last for divestitures before the 1. 1 October 2011. After 30 September 2011, participations within the meaning of § 31 in the version before the Federal Law BGBl will be held. I n ° 111/2010, which is before the 1. As of October 2011, there is no obligation to take off the contract in accordance with § 93.

c)

In front of the 1. In accordance with § 93 (3) (3) (1) to (3), the receivables securities acquired in the version before the Federal Law BGBl (Federal Law Gazette). 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 Federal Act 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 shown to be related to a loan, which is the acquisition of a home, the creation of a housing or a residential area in the sense of § 18 paragraph 1 Z 3 in the version before the Federal Act BGBl. I n ° 111/2010

-

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

186.

Section 93 (2) Z 1 in the version of the Budgetbegleitgesetz 2011, BGBl. No 111/2010, shall not apply to securities which have been issued in Schilling before 31 December 1983 and to securities which have been subject to a right of exposure and, before 31 December 1988, in a currency other than that of the Schilling have been issued (Altemissionen). 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.

187.

§ 34 (7) Z 3 is to be applied for the last time at the assessment in 2010.

188.

§ 28 (2) and § 39 (3), in each case in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, shall be applied for the first time on the basis of the assessment for the calendar year 2010.

189.

§ 41 (1) and (3), § 42 (1) and § 46 (1), in each case in the version of the Federal Law, BGBl. I n ° 111/2010, are to be applied for the first time at the time of the 2012 assessment.

190.

By way of derogation from § 96 (1) (2) (2), final sentence in the version prior to the 2011 Budgetbegleitgesetz, BGBl. I n ° 111/2010, a percentage of 93% should be applied for advance payments to be paid in 2011 instead of the percentage of 90%.

191.

§ 41 (1) Z 5, § 62 Z 10 and § 129, in the version of the Federal Law BGBl. I No 111/2010, shall apply if:

-

the income tax (payroll tax) is assessed, for the first time at the apportionment for the calendar year 2011

-

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 2010. "

37. § 129 together with headline reads:

" consideration by the employer or the pension-paying agency of the exclusive earner, the lone parent or the increased pension amount

§ 129. (1) For the benefit of the lone earner, single parent or increased pension amount, the employee (pensioner) has issued a declaration to the employer (the pension paying agency) on an official form. To submit the conditions pursuant to § 33 (4) (1) or (2) or (6) (6) (1). In this declaration, the name and the insurance number of the (spouse) partner (§ 106 (3)) and of children (§ 106 (1)) are to be stated. The employer has to take the employee's declaration (retirees) to the payroll account (§ 76). Changes in the conditions must be reported by the employee (the pension) to the employer (the pension paying agency) within one month. From the date of the notification of the change in circumstances, the employer (the pension paying agency) has no longer to take account of the lone earner, single parent or the increased pension amount, or in a changed amount.

(2) The declaration for the use of the lone earner-or lone parent-or the increased pension amount may be submitted at the same time only to an employer (a pension-paying body). "

Article 59

Amendment of the EU withholding tax law

The EU's Source Tax Law, BGBl. I n ° 33/2004, as last amended by the Federal Law BGBl. I n ° 65/2008, shall be amended as follows:

1. § 7 reads:

" § 7. (1) If the beneficial owner of the interest is established in another Member State of the European Union within the meaning of Article 3, a tax withdrawal shall be made by paying agents domestiy in accordance with this Federal Act at the time when the interest is within the meaning of § 6 or be recovered (EU withholding tax). This amounts to 15% for the first three years following the entry into force of this Act, 20% in the following three years, and 35% thereafter.

(2) The EU withholding tax is

1.

at the time of the inflow in accordance with § 19 of the Income Tax Act 1988,

2.

in the case of the sale of the security,

3.

in the case of depository transfers, except for depots of the same interest beneficiary,

4.

in the case of the removal of effective pieces,

5.

on the occurrence of circumstances ending or establishing the EU withholding tax liability,

6.

in the event of a change of residence within the meaning of § 3 into another State

,

(3) A crediting of EU withholding tax on interest from debt securities shall be effected by the paying agent in the following cases:

1.

When a security is taken over by the paying agency for safekeeping and administration, provided that it is not a third-party custodian within the meaning of Section 3 of the Depository Act, and if the interest payments are subject to an EU withholding tax deduction. In the case of depository transfers from a domestic depot to another domestic deposit of the same taxable person, a credit shall not be credited to the same credit institution.

2.

In the event of notification of the entry of circumstances justifying the duty to be deducted.

(4) In the case of interest payments within the meaning of Article 6 (1) (1) and (2), the withholding tax shall be deducted proportionally for the period during which the beneficial owner is holding the claim. If the paying agent is unable to determine this period on the basis of the information available to it, it shall treat the beneficial owner as if he had kept the claim throughout the period of its existence, unless he proves that he has received the request, at which point in time he acquired it.

(5) In the case of an interest payment within the meaning of Section 6 (1) (4), a withholding tax shall be withheld for the same income as defined in Section 40 (2) (1) of the Investment Fund Act, where interest is included in the interest within the meaning of Article 6 (1) (1) and (2) of the Investment Fund Act. In the case of notifications pursuant to Section 40 (2) (2) of the Investment Fund Act, the capital investment company shall also have the withholding tax within the meaning of this Federal Act to be disclosed separately on the directly or indirectly collected interest, including compensation for income. This shall also apply to funds which carry out distributions. If this notification is not received, the withholding tax is to be determined on the basis of payment of equal income from the tax base in accordance with Section 40 (2) (3) of the Investment Fund Act. With regard to liability, Section 95 (1) of the Income Tax Act 1988 shall apply in accordance with the applicable law.

(6) The Federal Minister for Finance is authorized to set a non-renewable time limit for the notification by the tax representative by means of a regulation. The regulation may also include the addition of this notification to a specific tax office, which has to publish the result of this notification on the Internet and has to make a notification of changes to the paying agencies. The liability in accordance with paragraph 5 shall remain unaffected. The Regulation may also stipulate that the same tax office must be sent proof of the same income (Section 40 (2) (2) (1) of the Investment Fund Act) and that this tax office is responsible for the assertion of the liability in accordance with paragraph 5 of this Article. last sentence is responsible.

(7) The capital investment company shall be entitled not to apply the interest in the calculation of the interest. In such a case, the paying agency shall retain and pay the withholding tax on the basis of the interest thus determined. "

2. The previous text of § 14 will become the name "(1)" , the following paragraph 2 is added:

" (2) § 7 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. October 2011, in force. "

Article 60

Amendment of the Corporate Tax Act 1988

The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Federal Law BGBl. No 105/2010, shall be amended as follows:

1. In Section 2 (2) (4), the phrase shall be: "Income within the meaning of section 27 (1) (3) to (5)" through the phrase "Income within the meaning of Article 27 (2) (2) (2) and (3)" replaced.

2. In § 6b (4) the word order shall be "Tax exemption pursuant to § 27 (3) (3) (3)" through the phrase "Tax exemption in accordance with § 27 (7)" replaced.

3. In Article 7 (3), the following sentence shall be inserted after the second sentence:

" § 6 Z 2 lit. c of the Income Tax Act 1988 is not applicable. "

(4) The following paragraph 7 is added to § 10:

"(7) Profit parts within the meaning of § 10 (1) Z 5 to 7 are not exempt from corporate income tax, insofar as they are deductible from the foreign corporation."

5. § 11 para. 1 Z 4 reads:

" 4.

Interest in connection with the debt financing of the acquisition of capital shares within the meaning of § 10. This shall not apply in the following cases:

-

The capital shares do not belong to an operating assets.

-

The capital shares are directly or indirectly from a group-related company or have been acquired directly or indirectly by a shareholder who has a dominant influence.

-

In the case of capital increases or grants related to the acquisition of capital shares in the sense of the previous partial tribe. "

6. § 12 (2) reads:

" (2) Weiters may not be deducted from the expenses and expenses not covered by Section 11 (1) in the determination of the income, insofar as they are:

-

non-taxable (tax-neutral) assets and revenues or with

-

Income from the transfer of capital, from realised gains in capital assets and income from derivatives, with the exception of the income referred to in Article 27a (2) of the Income Tax Act 1988,

are directly related to the economic situation. The second indent shall not apply to taxable persons covered by section 7 (3). "

7. § 13 is amended as follows:

(a) The following Z 4 shall be added to paragraph 1:

" 4.

The sale of land and other rights within the meaning of § 30 (1) Z 1 lit. a of the Income Tax Act 1988 is always considered as a speculative transaction within the meaning of Section 30 of the Income Tax Act 1988, if at least one of the founders or instigators according to § 3 of the Private Foundation Act

-

is a body covered by Section 7 (3) or a similar foreign body or body, respectively; was or

-

the profit in accordance with § 5 of the Income Tax Act 1988 is determined and directly or indirectly used from this operating assets.

This shall also apply if such a private foundation transfers assets to a private foundation established by it and the receiving private foundation has land and other rights within the meaning of Section 30 (1) (1) (1) (1) lit. a of the Income Tax Act 1988. "

(b) para. 2 reads:

" (2) Private foundations within the meaning of paragraph 1, which are not covered by § 5 Z 6, are exempt from foreign investment income within the meaning of section 10 (1) if no application of § 10 (4), (5) or (7) is present. Section 10 (6) shall apply mutasensitily. "

(c) paragraph 3 reads:

" (3) In the case of private foundations which are not covered by § 5 Z 6 or 7 or under section 7 (3), neither the income nor the income must be taken into account, but shall be taxed separately in accordance with section 22 (2):

1.

Income from the transfer of capital within the meaning of Article 27 (2) (2) (2) of the Income Tax Act 1988, with the exception of the income referred to in Article 27a (2) of the Income Tax Act 1988,

2.

Income from realised gains in capital assets within the meaning of Section 27 (3) of the Income Tax Act 1988, insofar as paragraph 4 is not applied,

3.

Income from derivatives within the meaning of Section 27 (4) of the Income Tax Act 1988,

as far as these are part of the income from capital assets within the meaning of Section 27 of the Income Tax Act 1988.

The taxation (Section 22 (2)) does not apply to the extent that, in the assessment period, grants within the meaning of Section 27 (1) (7) of the Income Tax Act 1988 have been made, of which the capital gains tax has been withheld and has not been paid and no Discharge of the capital gains tax on the basis of a double taxation agreement or in accordance with § 240 (3) of the Federal Tax Code. "

(d) In paragraph 4, the first sentence shall be:

"Where a share of a body in which the private foundation or, in the case of non-remunerated acquisition has been acquired, within the last five calendar years has been at least 1%, the following shall apply:"

(e) In paragraph 6, in the first sentence, the word order shall be replaced by "your foundation certificate and foundation approval certificate" the phrase "Copies of their foundation certificate and foundation approval certificate" and in the last sentence, to the point of the word order "these commitments" the phrase "these commitments, despite the request of the tax office" .

8. § 21 shall be amended as follows:

(a) (1) (a) (a) first sentence

" Restricted taxable persons established in a Member State of the European Union or in a State of the European Economic Area with which there is a comprehensive assistance and enforcement aid shall be the capital gains tax for those of to repay them on request pursuant to Section 27 (2) (a) (a), (b) and (c) of the Income Tax Act 1988, in so far as the capital gains tax cannot be credited to the State of the State on the basis of a double taxation agreement. "

(b) (2) (2) is:

" 3.

for income from the transfer of capital in accordance with Section 27 (2) (2) of the Income Tax Act 1988, for income from realised increases in value within the meaning of Section 27 (3) of the Income Tax Act 1988 and for income from derivatives within the meaning of § § 27 (3) of the Income Tax Act 1988 Article 27 (4) of the Income Tax Act 1988, which

-

within an investment or risk community of a pension or employee pension fund (§ 6 (1) and (5)),

-

a support fund (§ 6 para. 2),

-

a private foundation within the meaning of section 6 (4),

-

a provision or assistance institution of a public-law corporation;

-

the income from capital assets (Section 27 of the Income Tax Act 1988) of a private foundation not covered by § 5 Z 6, or

-

a taxable person exempted from unlimited tax liability in the context of a company which is also exempt from taxation (e.g. § 45 (2) of the Federal Tax Code)

demonstrably to be attributed. "

(c) (2) (5).

(d) In paragraph 2 (6), the word order shall be "Applications within the meaning of § 93 (2) Z 1 lit. d" through the phrase "Applications within the meaning of section 27 (5) (7) (7) of the first indent" replaced.

(e) paragraph 3 reads:

" (3) In the case of taxable persons within the meaning of Section 1 (3) (2) and (3), the tax liability shall also apply to:

1.

foreign capital gains which are comparable to the capital gains referred to in paragraph 2. A comparable foreign capital income is available in so far as no capital gains tax is levied on account of its reference to foreign countries. Paragraph 2 Z 3 shall apply mutatily.

2.

Income from participation as a silent partner or from a participation in the form of a silent partner in accordance with Section 27 (2) (4) of the Income Tax Act 1988. "

9. In § 22 (2) and § 24 (5) Z 3, the percentage shall be: "12,5%" by the percentage "25%" replaced.

10. § 24 (3) Z 3 reads:

" 3.

The tax office has to adjust the advance payments for private foundations within the meaning of § 13 to 30 September 2011 for the calendar year 2011 and subsequent years on the basis of the increase of the interim tax in accordance with § 22 para. 2 and § 24 Abs. 5 Z 3. "

11. In § 26c occur in Z 10 lit. b to the point of the quotations "§ 98 Z 3" and "§ 98 Z 7" the quotations "§ 98 (1) (3) of the Income Tax Act 1988" and "Section 98 (1) (7) of the Income Tax Act 1988" ; the following Z 23 and 24 shall be added:

" 23.

In the version of the Budgetbegleitgesetz 2011, BGBl. I No 111/2010,

a)

§ 2 (2) (4), § 6b (4), § 7 (3), § 12 (2) and § 21 (2) Z 3 and 6, as well as section 21 (3) with 1. October 2011 in force; § 21 para. 2 Z 5 is deleted on 30 September 2011;

b)

§ 10 (7) and Article 11 (1) (1) (4) shall apply for the first time to marketing years beginning after 31 December 2010;

c)

§ 13 para. 1 Z 4 is on land and rights within the meaning of § 30 paragraph 1 Z 1 lit. a of the Income Tax Act 1988,

-

which are allocated to the private foundation after 31 December 2010 and which are tax-dependent in the case of the founder or the instigator at the time of the grant; or

-

be purchased by the private foundation after 31 December 2010, or

-

the sale of which by the private foundation as at 31 December 2010 according to § 30 EStG 1988 after the entry into force of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010 would be subject to a tax on taxation;

d)

§ 13 para. 3 with 1. October 2011, in force;

e)

§ 13 para. 4 is to be applied for the first time on divestitures after 30 September 2011; non-transferred tax-free amounts which are before the 1. Jänner 2011 were formed in accordance with Section 22 (2) in the version prior to the 2011 Budgetbegleitgesetz, BGBl. I n ° 111/2010;

f)

§ 22 (2) is to be applied for the first time at the initiative of 2011;

g)

§ 24 para. 5 Z 3 is to be applied for the first time to the credit of corporation tax in accordance with section 22 (2) of the year 2011. § 24 (5) Z 3 is to be applied in the version in force before the entry into force of this Federal Act on the credit of corporation tax of the years prior to 2011.

24.

Section 21 (1) Z 1a in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. For up to 1. In accordance with Section 93 (2) (1) (a), (b) and (c) of the Income Tax Act 1988, Article 21 (1) (1a) of the Income Tax Act shall apply mutagenically. "

Article 61

Amendment of the Reformation Tax Act

The Reformation Tax Act, BGBl. N ° 699/1991, as last amended by the Federal Law BGBl. I No 34/2010, shall be amended as follows:

Section 9 (6) reads as follows:

" (6) With the date of notification of the conversion decision for entry in the company's book, an amount in the sense of the Z 1 shall be deemed to be openly distributed to the legal successor.

1.

The amount shall be determined in the following manner:

Net assets after the final balance of the conversion on the basis of the principles of regular accounting

a)

reduced by

-

the nominal capital, which has been paid and requested,

-

capital reserves;

-

Reserves in accordance with Section 225 (5) of the Company Code, insofar as they have been formed by re-dedication of capital reserves,

-

participatory capital within the meaning of the Banking Act and the Insurance Supervision Act,

-

Equity capital, which involves the right to participate in the profit and the winding-up of the company (the capital of the substance of the right to participate in the exercise of the right to participate in the exercise of the right to participate in the exercise of the rights of

-

open payouts after the conversion date,

-

open distributions to the participation and substance of the equity capital after the conversion date,

-

amounts resulting from the loss of capital reserves or reserves in accordance with Section 225 (5) of the Company Code within the meaning of the third sub-indent, in so far as they have not been distributed,

-

Book profits arising from the transfer of assets in the context of a re-establishment (introduction, secession) prior to the conversion, provided that they have not been distributed,

-

Book profits arising from the transfer of assets in the context of a spin-off (merger, split) prior to the conversion shall be reduced by profit sharing in the meaning of lit. b, first indent, in so far as they have not been distributed,

-

Book profits arising from a capital reduction prior to the conversion, to the extent that they have not been distributed or have been placed on the capital reserves,

-

Book profits arising from the valuation of the consideration for a spin-off prior to the conversion, to the extent that they have not been openly distributed,

b)

increased by

-

Profit shares which are included in the equity capital on the basis of a conversion (merger, split) preceding the conversion, unless they have been taken into account in accordance with lit. a, tenth indent, even if they are not taken into account until after the to be recorded in the accounts,

-

Book losses incurred as a result of a transfer of assets in the context of a re-establishment (introduction, secession) prior to the conversion,

-

Book losses incurred as a result of an asset takeover in the context of a re-establishment (merger, introduction, reallocation, division) prior to the conversion under the approach of the values according to § 202 (2) of the Company Code or by way of Depreciation as a conversion multi-value or the company's value has become effective; this does not apply to book losses for which capital gains tax liability has been or is incurred pursuant to section 18 (2) (1) (1) (1) of the German Capital Tax Law,

-

Amounts due to an asset takeover in the context of a re-establishment (merger, transfer, reallocation, division) before the conversion under the approach of the values in accordance with § 202 (1) of the Company Code up to the conversion date in relation to the conversion date in the course of the depreciation, have become effective as an expense on the part which exceeds the company law carrying amount of the assets; this does not apply to book losses for which capital gains tax liability has been incurred in accordance with Article 18 (2) (1) (1) (1) of the German Capital Tax Law (ZEC); is created,

-

Profit share from the participation in partnerships, which arose up to the date of conversion, but in accordance with § § 122 and 168 of the Company Code have not yet been recorded,

-

Book losses incurred as a result of the confiscation of shares prior to conversion.

Reductions and increases for reasons of conversion prior to conversion shall be taken into account as far as they are after 31 December 2007, but at the latest 10 years before the date of conversion, or have become effective after the conversion date.

2.

The date of application of the conversion decision for entry in the company's book shall be deemed to be the date of the inflow within the meaning of Section 95 (3) (1) (1) of the Income Tax Act 1988. "

2. 3. Part Z 17 reads:

" 17.

§ 9 (6) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, to apply for the first time to conversions decided after 31 December 2010. "

Article 62

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 ° 54/2010, shall be amended as follows:

1. § 6 para. 1 Z 10 lit. c is deleted.

2. § 6 para. 4 Z 2 reads:

" 2.

of paragraph 1, Z 8 lit. (b) and (d) in Article 9 (1) (1) (1), (2) and (3) and in Article 9 (2) (2) (1), (2) and (3) under the conditions set out in those provisions

Section 19 (1a), last subparagraph, second and third sentences, reads as follows:

" Construction services are all services that are used for the manufacture, repair, maintenance, cleaning, modification or disposal of buildings. This also applies to the transfer of workers when the redundant workers provide construction services. "

4. The following paragraph 36 is added to § 28:

" (36)

1. § 6 para. 1 Z 10 lit. c shall expire on 31 December 2010 and shall no longer apply to transactions carried out after 31 December 2010.

2.

§ 6 para. 4 Z 2 and Art. 6 para. 2 Z 2 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. January 2011 in force and shall apply to imports and intra-Community acquisitions, which shall be effected after 31 December 2010.

3.

The last subparagraph of Article 19 (1a) shall apply to transactions carried out after 31 December 2010. "

5. Art. 6 para. 2 Z 2 reads:

" 2.

which is referred to in Article 6 (1) Z 4, Z 8 lit. (b) and (d) in Article 9 (1) (1) (1), (2) and (3) and in Article 9 (2) (2) (1), (2) and (3) under the conditions set out in those provisions

Article 63

Amendment of the 1955 Evaluation Act

The valuation law in 1955, BGBl. No 148/1955, as last amended by the Federal Law BGBl. I n ° 135/2009, shall be amended as follows:

1. In accordance with § 20b, the following § 20c is inserted:

" § 20c. According to § 20 in conjunction with § 20a and § 20b to 1. The main determination of the unit values for economic units of agricultural and forestry assets and of the operating land referred to in § 60 (1) Z 2 shall be 1 January 2010 as the main fixed position. January 2015, section 20 (3) of this application shall apply. "

(2) § 80 is amended as follows:

(a) the following sentences shall be added to paragraph 1:

" Likewise, the person to whom an economic entity is to be attributed has to make a statement when circumstances exist which result in a continuation (§ 21) or a re-determination (§ 22) and these circumstances do not apply to the tax office pursuant to paragraphs 4 to 6 of this article. shall be communicated. Section 133 (2) of the BAO applies accordingly. "

(b) The following paragraph 6 is added:

" (6) Without prejudice to the provision of § 158 BAO, the Federal Ministry for Agriculture and Forestry and the Agricultural Market Austria as well as the social security institution of the farmers shall have the following data relevant to the assessment of the Federal Tax Authorities:

" 1.

The Federal Ministry for Agriculture and Forestry and the Agricultural Market Austria have until 15 March each year to have the following data available in the course of the settlement as market organisation and paying agent.

-

for the identification of the manager, extended by the social security number, company book number or number of registered offices and company address,

-

on the stock, annual production and operating forms in the animal sector of the previous year,

-

on the use of agricultural and forestry land in the past year, in particular the area dimensions of fruit and special crops, as well as areas used for gardening and nursery, and

-

the survey characteristics of the internal and external traffic situation of the mountain cottage industry

shall be transmitted.

2.

The social security institution of the farmers has until 31 years of age. Jänner the data for the identification of the managing agent, including the social security number, the unit advertising marks of the holding and the area dimensions of the supply and lease (including the unit value signs concerned) in each case. shall be transmitted separately by use.

The data referred to in Z 1 to 2 shall be transmitted in a structured form in such a way that they can be further processed electronically. The Federal Minister of Finance shall be empowered to determine, where appropriate, the technical requirements of electronic data transmission for the data relevant to the establishment of unit values by means of a Regulation. Regulations relating to Z 1 shall be issued by the Federal Minister of Finance in agreement with the Federal Minister responsible for agriculture and forestry. "

Article 64

Amendment of the Fees Act 1957

The Fees Act 1957, BGBl. N ° 267/1957, as last amended by the Federal Law BGBl. I n ° 54/2010, shall be amended as follows:

1. In § 3 (2) (2) (2), first sentence, the word order shall be replaced by "For the collection of fees, the competent tax office in the office of which the respective authority is located" the phrase "Tax Office for Charges, Traffic Control and Gambling" .

2. In § 3 (4), first sentence, the word sequence shall be replaced by "Finanzamt, in whose area of office the management of the operation of the charge debtor is located," the phrase "Tax Office for Charges, Traffic Control and Gambling" .

3. In § 3 (4), the penultimate sentence is deleted and in the last sentence the sentence is replaced by the word "It" the phrase "The tax office" .

4. In § 3 (4a), first sentence, the word order shall be replaced by "to pay for the collection of fees, in the area of which the Executive Board or the seat of the party representative is located". the phrase "Tax Office for Charges, Traffic Control and Gambling" .

5. In § 3 (4c), first sentence, the word sequence shall be replaced by the following: " Finanzamt (paragraph 1) 4a) " the phrase "Tax Office for Charges, Traffic Control and Gambling" .

6. § 3 (4c) third sentence is deleted.

(7) In § 3 (5), first sentence, the word sequence shall be replaced by "the tax office referred to in paragraph 4a" the phrase "Tax Office for Charges, Traffic Control and Gambling" .

8. In the last sentence of § 3 (5), the word order shall be replaced by "The tax authorities are" the phrase "The tax office is" .

9. In § 14 of the second sentence of the collective bargaining post 15 (3), the word order shall be replaced by the following: "Tax Office for Fees and Traffic taxes" the phrase "Tax Office for Charges, Traffic Control and Gambling" .

10. In § 16, paragraph 6 is deleted, and the previous paragraph 7 is given the name "(6)" .

11. In § 19 (2), the second sentence reads:

" The secondary transactions concluded in the document relating to the main business between the same parts of the contract for the purpose of securing or fulfilling the main business shall be exempt from charges if the main business is subject to this Act or to a traffic tax law a fee or a traffic tax is subject to a loan, credit, liability and guarantee loan agreement and to the agreements reached in the factoring business (Section 1 (1) (e) 16 of the Federal Elections Act) on the Provision of a framework for the use of payments shall apply to § 20 Z 5. "

12. § 20 Z 5 reads:

" 5.

Save and fulfillment transactions-with the exception of bills of exchange-on loan, credit, liability and guarantee credit agreements as well as on the agreements reached in the context of factoring business (Section 1 (1) (e) 16 of the Federal Elections Act) on the granting of a framework for the use of payments; "

13. In § 31 (1), the last sentence is deleted.

14. § 31 (3) deleted.

15. In § 33 of the German subheading 5 (5) (Z) 1, the word sequence shall be replaced by the following: " for the collection of fees payable by the competent tax office, in whose area of office the investor has his (main) residence, his habitual residence, the place of management or his seat, or the economic The most important plant is located " the phrase "Tax Office for Charges, Traffic Control and Gambling" .

16. In § 33 (5) (5) (5) (4) (4) of the first sentence, the first sentence shall be replaced by "to pay for the collection of fees, in the area of which the management or the seat of the party representative or the non-profit-making association is located" the phrase "Tax Office for Charges, Traffic Control and Gambling" .

17. § 33 tariff post 8 is deleted.

18. The following sentences are added to section 33 of the subsection of the subheading 17 (3):

" The fee is 20. of the calendar month following the payment of the fee. Up to this date, the person responsible for the payment of fees pursuant to § 28 (3) has to submit a statement of charges, using the official form, to the Tax Office for charges, traffic taxes and gambling; this shall be deemed to be an indication of fees. The billing is to be transmitted electronically, provided that this is reasonable for the pledge on the basis of the technical requirements. The Federal Minister of Finance shall be empowered to regulate the electronic transmission of the settlement and the procedure with Regulation. "

19. § 33 Rate post 19 is deleted.

20. § 33 Tarifpost 21 para. 2 Z 3 reads:

" 3.

Zessionen of receivings for the performance of a factoring contract; "

21. In § 33 of the subsection of the collective bargaining post 22 (6), first sentence, the word sequence shall be replaced by " to pay for the collection of fees objectively competent tax office, in whose area of office the exhibitor, first domestic owner or acceptant his (main) residence, his habitual residence, the place of management or his/her Seat or the most economically important plant is located " the phrase "Tax Office for Charges, Traffic Control and Gambling" .

22. In § 34 (1), second sentence, the word order shall be replaced by "competent tax office" the phrase "Tax Office for Charges, Traffic Control and Gambling" .

23. In Section 34 (2), the word sequence shall be replaced by "The financial offices are" the phrase "The tax office for fees, traffic taxes and gambling is" .

24. In § 35 paragraph 5 Z 3 lit. b takes the place of the word sequence "the financial offices responsible for charging fees" the phrase "the tax office for fees, traffic taxes and gambling" .

25. The following paragraph 28 is added to § 37:

§ 3 (4) first sentence, § 3 (4a), first sentence, § 3 (4), first sentence, § 3 (5), first sentence, § 3 (5), last sentence, § 3 (5), last sentence, § 14, subsection 15, subsection 3, second sentence, § 33, subsection 5, subsection 5, Z 1, § 33, subsection 5, subsection 5, subsection 5, subsection 5, subsection 5, subsection 5, subsection 5, paragraph Section 5 (5) Z 4, first sentence, § 33 of the German Collective Bargaining Agreement 17 (3), § 33 of the German Collective Bargaining Agreement 22 (6), first sentence, § 34 (1), second sentence, § 34 (2), § 35 (5) Z 3 lit. b, in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force.

§ 3 para. 4 penultimate sentence, § 3 para. 4c third sentence, § 31 para. 1 last sentence and para. 3 occur with expiry of the 31 December 2010.

Section 16 (6) in the version prior to the budget support act 2011, BGBl. I n ° 111/2010, it is the last time that it applies to situations in respect of which the fee is to be paid before the 1. Jänner 2011 is being created. Section 19 (2), second sentence, § 20 Z 5 and § 33 of the German Collective Bargaining Agreement 21 (2) Z 3, in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. January 2011 in force and shall apply to situations which will be implemented after 31 December 2010. Section 19 (2), second sentence, § 20 Z 5 and § 33 of the German Collective Bargaining Agreement 21 (2) Z 3, in the version before the 2011 Budget Accompanying Act, BGBl. I n ° 111/2010, the latter must be applied to situations prior to the 1. January 2011 will be realized. Section 33 of the tariff headings 8 and 19 shall expire on 31 December 2010 and shall be the last time to apply the facts to which the fee is to be paid before the 1. Jänner 2011 is being created. "

Article 65

Amendment of the Basic Value Tax Act 1987

The Grunderwerbsteuergesetz 1987, BGBl. No. 309/1987, as last amended by the Federal Law BGBl. I n ° 135/2009, shall be amended as follows:

1. In § 11 (2), first sentence, the word sequence shall be replaced by "The tax office responsible for the collection of the tax, from whose area the party representative mainly pursues his professional activities," the phrase "The tax office for fees, traffic taxes and gambling" .

2. § 11 para. 2 third sentence is deleted.

3. In Section 15 (2), the word sequence shall be replaced by the following: "The tax authorities are" the phrase "The tax office is" .

4. In § 18, the following paragraph 2h is inserted after subsection 2g:

" (2h) § 11 para. 2 first sentence and § 15 para. 2, in each case in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. Section 11 (2) third sentence shall expire on 31 December 2010. '

Article 66

Amendment of the Capital Traffic Tax Act

The Capital Traffic Tax Act, dRGBl. I S 1058/1934, as last amended by the Federal Law BGBl. I n ° 9/2010, is amended as follows:

1. In Section 10 (2), fourth sentence, the word sequence shall be replaced by "The tax authorities are" the phrase "The tax authority is" .

(2) § 10a is amended as follows:

(a) In paragraph 2, first sentence, the word order shall be replaced by "competent tax office" the phrase "Tax Office for Charges, Traffic Control and Gambling" .

(b) In paragraph 2, fourth sentence, the word order shall be replaced by "The tax authorities are" the phrase "The tax authority is" .

(c) In the last sentence of paragraph 2, the word order shall be replaced by "The tax authorities are" the phrase "The tax authority is" .

(d) In the first sentence of paragraph 9, the word order shall be replaced by "The tax office responsible for the collection of the tax, from whose area the party representative mainly pursues his professional activities," the phrase "The tax office for fees, traffic taxes and gambling" .

(e) In paragraph 9, the third sentence is deleted.

3. In § 38, the following paragraph 3c is inserted after paragraph 3c:

" (3d) § 10 para. 2, fourth sentence, § 10a (2), first sentence, fourth and last sentence, and § 10a (9), first sentence, in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. Section 10a (9) of the third sentence shall expire on 31 December 2010. '

Article 67

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 ° 9/2010, is amended as follows:

1. In § 3 (1), second sentence, the word order is deleted " , with the exception of the transfer of the cover requirement in accordance with § 48 of the Pensionskassengesetz or § 18i of the Insurance Supervision Act or transfer amounts to foreign bodies within the meaning of § 5 Z 4 of the Pensionskassengesetz (Pensionskassengesetz) " .

2. § 6 is amended as follows:

(a) In paragraph 1, Z 1 lit. a takes the place of the word order "Ten Years" the phrase "Fifteen years" .

(b) In paragraph 1, the point at the end of Z 4 shall be replaced by a dash; the following Z 5 shall be added:

" 5.

in the case of the transfer of the cover requirement in accordance with § 48 of the Pensionskassengesetz (Pensionskassengesetz) or § 18i of the Insurance Supervisory Act or in the case of the performance of transfer orders to foreign bodies within the meaning of § 5 Z 4 of the Pensionskassengesetz (Pensionskassengesetz)

-

2.5 vH of the cover requirement or transfer amount if the performance commitment (§ 1 BPG) has been granted to all or certain groups of employees of these companies. In any case, the members of the representative bodies of legal persons do not constitute a particular group of employees.

-

4 vH of the cover requirement or transfer amount if the performance commitment (§ 1 BPG) has not been granted to all or certain groups of employees of a company. "

(c) In paragraph 1a Z 2 lit. a and b shall be replaced by the word order "Ten Years" the phrase "Fifteen years" .

3. In § 6 para. 3 Z 7 penultimate sentence, the word sequence shall be replaced by the following sentence: "competent tax office" the phrase "Tax Office for Charges, Traffic Control and Gambling" .

4. In the third sentence of § 8 (6), the word sequence shall be replaced by "Tax Office for Fees and Traffic taxes" the phrase "Tax Office for Charges, Traffic Control and Gambling" .

5. § 11 deleted.

6. The following Z 19 to 21 shall be added to Article 12 (3):

" 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 be paid to foreign institutions within the meaning of § 5 Z 4 of the Pensionskassengesetz (Pensionskassengesetz).

20.

§ 6 Para. 1 Z 1 lit. a and para. 1a Z 2 lit. a and b, respectively in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, to apply for the first time to insurance contracts concluded after 31 December 2010. In front of the 1. Insurance contracts concluded in January 2011 are § 6 (1) (1) (1) (1) lit. a and para. 1a Z 2 lit. a and b, each in the version before the 2011 Budgetbegleitgesetz, BGBl. I No 111/2010, to be applied further.

21.

§ 6 sec. 3 Z 7 penultimate sentence and § 8 para. 6 third sentence, in each case in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 68

Amendment of the Fire Protection Tax Act 1952

The Fire Protection Tax Act 1952, BGBl. No. 198/1952, as last amended by the Federal Act BGBl. I n ° 9/2010, is amended as follows:

1. In § 6 (4), third sentence, the word order shall be replaced by the following: "Tax Office for Fees and Traffic taxes" the phrase "Tax Office for Charges, Traffic Control and Gambling" .

2. The following paragraph 9 is added to § 9:

" (9) § 6 para. 4 third sentence in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. "

Article 69

Amendment of the Motor Vehicle Tax Act 1992

The Motor Vehicle Tax Act 1992, BGBl. No 449/1992, as last amended by the Federal Law BGBl. I n ° 9/2010, is amended as follows:

In § 5 paragraph 1 Z 2 lit. b becomes the point at the end of the sublit. ff replaced by a stroke; the following sublit. gg is added:

" gg)

from 1. Jänner 2011

-

in the case of vehicles with a maximum permissible gross laden weight of up to 12 tonnes, EUR 1.55, at least 15 euro;

-

in the case of vehicles with a maximum permissible gross laden weight of more than 12 tonnes, up to a maximum of 18 tonnes of EUR 1.70;

-

in the case of vehicles with a maximum permissible gross laden weight of more than 18 tonnes, EUR 1.90, up to a maximum of EUR 80, and EUR 66 for trailers. "

Article 70

Amendment of the Housing Reconstruction Act

The Housing Reconstruction Act, BGBl. N ° 130/1948, as last amended by the Federal Law BGBl. I n ° 136/2001, shall be amended as follows:

§ 8a reads as follows:

" § 8a. The collection of contributions according to § 8 is the responsibility of the tax office for fees, traffic taxes and gambling. "

(2) The following paragraph 3 is added to section 34a:

" (3) § 8a in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, will take place on 1 January 2008. Jänner 2011 in force. "

Article 71

Amendment of the Federal Act concerning the granting of fee exemptions for borrowing by local authorities

The Federal Act on the Granting of Fees of Fees for Local Government Bonds, BGBl. N ° 24/1949, shall be amended as follows:

§ 3 is amended as follows:

(a) In paragraph 1, the name "(1)" .

(b) (2).

Article 72

Amendment of the Energy Tax Compensation Act

The Energy Tax Compensation Act BGBl. N ° 201/1996, as last amended by the Federal Law BGBl. I n ° 92/2004, is amended as follows:

1. § 2 (1) reads:

" (1) A right to remuneration shall consist only of holdings whose main focus is demonstrably in the production of physical assets and insofar as they are not the energy carriers or heat (steam or hot water) referred to in § 1 (3), which are made up of produced in the energy carriers referred to in Article 1 (3). "

2. In § 2 para. 3 the word order shall be "for operational purposes" through the phrase "for a production process" replaced.

3. In § 3, in Z 1 the word sequence shall be "for operational purposes" through the phrase "for a production process" replaced.

4. The following paragraph 7 is added to § 4:

" (7) § § 2 and 3, respectively in the version of the Budgetbegleitgesetz 2011, BGBl. No 111/2010, subject to approval by the European Commission, shall apply to remuneration applications relating to a period after 31 December 2010. '

Article 73

Amendment of the Investment Fund Act

The Investment Fund Act 1993, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. I No 28/2010, is amended as follows:

1. The following sentence shall be added to section 4 (8):

" The limit of 30 vH is not applicable to special funds (§ 1 para. 2) if the unit-holder is a credit institution within the meaning of Section 1 (1) BWG or the unit-holders are credit institutions within the meaning of Article 1 (1) of the BWG and the borrowers are the losers securities as collateral in the context of refinancing operations with the European Central Bank, with a central bank of a State of the European Economic Area, with the Swiss National Bank or with the US Federal Reserve, which it for the unit-holder, and shall expressly agree to all the unit-holders. "

2. In § 13, the third and fourth sentences are:

" Within four months of the end of the financial year, provided that no payment is made, an amount equal to the amount of the capital gains tax incurred in accordance with § 40 (1) plus the amount of the capital gains tax, as per § 124b Z 186 of the Income Tax Act 1988 to be paid out voluntarily. The income also includes amounts which are paid by newly added unit-holders for the proceeds of interest and dividends shown on the date of issue (income compensation for interest and dividends). "

3. In § 26 (2) the final part reads as follows:

" For information according to Z 1 to 4, paragraph 2, second sentence, applies analogously. In addition, the prospectus shall include a report on which the reference date may not be longer than sixteen months and, if the reporting date of the accountability report is longer than nine months, also to include a half-yearly report, or shall be annexed to the prospectus. The prospectus must also contain a reference to the fact that the foreign capital investment company is not subject to any government supervision by an Austrian authority. The FMA may require further information to be included in the prospectus if this is necessary in the interest of the domestic investors. The prospectus and its amendments shall be checked by the representative as a prospectus control or with the diligence of a prudent and conscientious business manager within the meaning of § 39 BWG for their accuracy and completeness. The provisions of the KMG shall apply mutatis mutally to the issuing, modification, control and responsibility of the contents of the prospectus, both for the issuer and for the prospectus control gate; the representative (prospectus control or supervisory authority) shall be liable. not for prospektwidrige acts or omissions of the foreign capital investment company or investment company or other third party involved in the investment process. Section 10 (3) and (8) of the KMG shall apply to the publications of the prospectus and to its amendments. "

4. § 40 reads:

" § 40. (1) The distributed income from income within the meaning of § 27 of the Income Tax Act 1988 minus the related expenses of a capital investment fund are taxable income in the case of the unit-holder. If the income in the sense of § 27 (3) and (4) of the Income Tax Act 1988 is lost after deduction of the expenses related to it, the income is to be compensated for with other income from the Fund. If such a compensation is not possible, a settlement with income from the Fund in the following years shall be effected primarily with income from the Fund within the meaning of Article 27 (3) and (4) of the Income Tax Act 1988.

(2)

1. Inasmuch as an actual payout within the meaning of paragraph 1 does not apply, payment of the capital gains tax (§ 13 third sentence) shall apply to all proceeds from the transfer of capital within the meaning of Section 27 (2) of the Income Tax Act and 60% of the positive balance of income within the meaning of Article 27 (3) and (4) of the Income Tax Act 1988 less the associated expenses of a capital investment fund to the unit-holders in the extent resulting from the share law as distributed (equal yields). If the payment is not made within four months of the end of the financial year, the same income shall be deemed to have been paid out after the expiry of that period. In the case of shares held in an operating assets, the total positive balance of income within the meaning of Section 27 (3) and (4) of the Income Tax Act 1988 minus the expenses related to it shall be deemed to be distributed. If the returns in effect are subsequently distributed, they are tax-free.

2.

The tax and the amount of the capital gains tax on the payout within the meaning of the first paragraph and the payout-like income within the meaning of Z 1 are known to the Reporting Office in accordance with Section 6 (3) by a tax representative for the purpose of publication , As a tax representative, only a domestic business unit or a person who has comparable professional qualifications can be appointed. If the reporting body rejects a tax representative because of doubts as to the comparability of the qualification, the Federal Minister of Finance decides. In addition, the tax representative shall forward the breakdown of the composition of the income and actual distribution equal to the payout, together with the necessary changes to the cost of acquisition in accordance with paragraph 3 of the Reporting Office. This breakdown shall be published in an appropriate form by the Reporting Office. The deadline, content and structure of the transmission, any corrections as well as the manner and manner of publication by the Reporting Office shall be laid down in greater detail by the Federal Minister of Finance's Regulation. The last sentence of Section 12 (1) and Section 13 (5) of the KMG are to be applied in accordance with the relevant provisions.

3.

If no notifications are made according to Z 2, the payout is entirely taxable. The same income as referred to in paragraph 1 shall be equal to 90% of the difference between the first and last withdrawal price fixed in the previous calendar year, but at least 10% of the withdrawal price at the end of the the withdrawal price fixed by the previous calendar year. The unit-holder can prove the amount of the income equal to the payout or the tax exemption of the actual payout, with the supplement of the documents required for this purpose.

4.

If the capital gains tax has been deducted, proof in accordance with Z 3 is to be provided to the offtake. If no implementation within the meaning of paragraph 3 has yet been made, he/she shall reimburse or recharge the capital gains tax and correct the acquisition costs in accordance with paragraph 3.

(3) The realised value increase in the case of the sale of the share is subject to taxation in accordance with § 27 (3) of the Income Tax Act 1988. Increase equal income, tax-free distributions within the meaning of the last sentence of paragraph 2 Z 1 last sentence reduce the acquisition costs of the share holder within the meaning of § 27a (3) Z 2 of the Income Tax Act 1988. The payout of the shareholder pursuant to § 10 paragraph 2 shall be deemed to be sold. The exchange of shares in a capital investment fund on the basis of the pooling of fund assets in accordance with Section 3 (2) or of a share acquisition in accordance with Section 14 (4) shall not be considered as a realization and the previous acquisition costs shall be continued. "

§ 41 reads as follows:

" § 41. For shares in pension funds within the meaning of section Ia, which meet the requirements of § 108h (1) (2) to (5) of the Income Tax Act 1988, the following shall apply:

1.

Income equal to income tax is exempt from income tax and capital gains tax.

2.

Proof of retained domestic capital gains tax on profit distributions (dividends) to be paid to the pension investment fund may be reimbursed at the request of the capital investment company. The provisions of the Funds shall have to be regulated until such time as a corresponding application has to be submitted.

3.

The exchange of shares in other shares of pension investment funds within the meaning of Section Ia, which meet the requirements of § 108h (1) (1) (2) to (5) of the Income Tax Act 1988, or to fulfil the payment plan, is in relation to to treat the implementation in accordance with Article 27 (3) of the Income Tax Act in 1988 as a free transfer. "

(6) § 42 is amended as follows:

(a) In paragraph 1, the name "(1)" and the third sentence is:

"Assessment communities within the meaning of section 42 of the Real Estate Investment Fund Act are excluded."

(b) (2) to (4).

7. The following paragraphs 24 and 25 are added to § 49:

" (24) § § 13, 40 and 42, respectively in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. October 2011, in force. By way of derogation:

1.

Section 40 (3) in the version of the Federal Law BGBl. I n ° 111/2010 shall apply, for the first time, to the share certificates established after 31 December 2010.

2.

§ 40 in the version prior to the budget support act 2011, BGBl. I n ° 111/2010, shall continue to apply for financial years of the Fund which start in the calendar year 2011. For financial years beginning after 30 June 2011, the amount of one-fifth referred to in § 40 (1) second sentence shall be increased to a percentage of 30%.

3.

By way of derogation from Article 40 (2) (1), if the percentage of non-operating assets is not equal to the percentage of 60%, the percentage shall be equal to

a)

Financial years of the Fund, which start in the calendar year 2012, a percentage of 40%;

b)

Financial years of the Fund, which begin in calendar year 2013, a percentage of 50%.

(25) § 4 (8) and § 26 (2) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 74

Amendment of Real Estate Investment Fund Law

The Real Estate Investment Fund Act, BGBl. I n ° 80/2003, as last amended by the Federal Law BGBl. I n ° 152/2009, shall be amended as follows:

1. In Section 14 (1), the word order shall be deleted "in conjunction with Section 93 (3) Z 6 of the Income Tax Act 1988" and it comes to the point of the citation "Section 97 (2) of the Income Tax Law" the citation "§ 124b Z 186 of the Income Tax Act 1988" .

Section 40 (1) to (3) reads as follows:

" (1) profits in accordance with § 14 shall be deemed to be distributed to the unit-holders in the extent resulting from the share capital with the payment of the capital gains tax (§ 14 second sentence) (equivalent income). If the payment of the capital gains tax is not made within four months of the end of the financial year, the undistributed annual profits shall be deemed to be paid out after the expiry of this period. The income equal to income is taxable income and is considered to be income from capital assets if shares are not held in an operating assets. Non-taxable income does not include profits of foreign real estate if, under a double taxation agreement or a measure pursuant to Section 48 of the Federal Tax Code, the income of these properties is exempt from taxation . Otherwise, both in the compensation of losses within and between the individual types of profit pursuant to Article 14 (2) (2) (1) to (3), first of all the profit with losses from real estate of the same state and thereafter a compensation with real estate of a property of the same state. in the case of losses arising from immovable property situated in a State from which the income of this property is based on a double taxation agreement or a measure pursuant to Article 48 of the The Federal Tax Code is excluded. In any case, compensation for losses of foreign real estate with profits from domestic real estate or with profits from assets in accordance with § § 32 and 33 shall be inadmissible. Actual payouts and the payment of the capital gains tax (§ 14 second sentence) do not lead to income.

(2) 1.

The measure and the amount of the capital gains tax on the income equal to the payout in accordance with paragraph 1 shall be disclosed to the Reporting Office by a tax representative for the purpose of publication in accordance with Section 7 (3). As a tax representative, only a domestic business unit or a person who has comparable professional qualifications can be appointed. If the reporting body rejects a tax representative because of doubts as to the comparability of the qualification, the Federal Minister of Finance decides. In addition, the tax representative shall forward the breakdown of the composition of the same income and the actual payout as well as the necessary changes to the cost of acquisition in accordance with paragraph 1 of the Reporting Office. This breakdown shall be published in an appropriate form by the Reporting Office. The deadline, content and structure of the transmission, any corrections as well as the manner and manner of publication by the Reporting Office shall be laid down in greater detail by the Federal Minister of Finance's Regulation. § 12 (1), last sentence, and § 13 (5) KMG are to be applied in a reasonable way.

2.

If no notifications are made according to Z 1, the payout is entirely taxable. The same income as referred to in paragraph 1 shall be equal to 90% of the difference between the first and last withdrawal price fixed in the previous calendar year, but at least 10% of the withdrawal price at the end of the the withdrawal price fixed by the previous calendar year. The unit-holder can prove the amount of the income equal to the payout or the tax exemption of the actual payout, with the supplement of the documents required for this purpose.

3.

If the capital gains tax has been deducted, proof in accordance with Z 2 is to be provided to the offtake. If no implementation within the meaning of paragraph 3 has yet been made, he/she shall reimburse or recharge the capital gains tax and correct the acquisition costs in accordance with paragraph 3.

(3) The realised value increase in the case of the sale of the share is subject to taxation in accordance with Section 27 (3) of the Income Tax Act 1988. Increase equal income, tax-free payouts and the disbursing of the capital gains tax (§ 14 second sentence) reduce the acquisition costs of the shareholding within the meaning of section 27a (3) Z 2 of the Income Tax Act 1988. The sale of shares shall also be deemed to be sold in accordance with section 11 (1). The exchange of shares in a capital investment fund on the basis of the pooling of fund assets in accordance with Section 3 (2) or of a share acquisition in accordance with Section 15 (4) shall not be considered as a realization and the previous acquisition costs shall be continued. "

(3) § 42 is amended as follows:

(a) In paragraph 1, the name "(1)" and the parenthesis "(§ 14 Capital Market Act)" ; the first sentence is:

"The provisions of § § 40 and 41 shall also apply to foreign real estate funds."

(b) (2).

4. In § 44, the following paragraph 6 is added:

" (6) § 40 and § 42 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. October 2011, in force. By way of derogation, Section 40 (3) shall apply in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, for the first time for shares created after December 31, 2010; for the shares purchased until December 31, 2010, § 40 (3) shall continue to apply in the version prior to the 2011 Budgetbegleitgesetz, BGBl. I No 111/2010. Section 42 (2) in the version prior to the 2011 Budgetbegleitgesetz, BGBl. I n ° 111/2010, the latter is to be applied for the last time in the case of the 2011 apportionment, in the form of distributions or distributed earnings before the 1. "October 2011 shall be deemed to have been received or received."

Article 75

Amendment of the standard consumption law 1991

The standard-consumption law, BGBl. N ° 695/1991, as last amended by the Federal Law BGBl. I No 34/2010, shall be amended as follows:

1. In Section 6a (1), the following Z 2a shall be inserted after Z 2:

" 2a.

In the period between 1 March 2011 and the expiry of the 31. Decembers 2012 shall be deemed to be:

a)

For vehicles whose CO2 emissions are greater than 160 g/km, the tax liability for the CO2 emissions exceeding the limit of 160 g/km is increased by 25 euros per g/km.

b)

In addition, the tax liability for vehicles whose CO2 emissions are greater than 180 g/km is increased by a further € 25 per g/km CO2 for the CO2 emissions exceeding the limit of 180 g/km.

c)

In addition, the tax liability for vehicles, whose CO2 emissions are greater than 220 g/km, is increased by a further € 25 per g/km CO2 for the CO2 emissions exceeding 220 g/km. "

2. In Section 6a (1), the following Z 2b shall be inserted after Z 2a:

" 2b.

From the 1st January 2013 shall apply:

a)

For vehicles whose CO2 emissions are greater than 150 g/km, the tax liability for the CO2 emissions exceeding 150 g/km will be increased by 25 euros per g/km.

b)

In addition, the tax liability for vehicles, whose CO2 emissions are greater than 170 g/km, is increased by a further 25 euros per g/km CO2 for the CO2 emissions exceeding the limit of 170 g/km.

c)

In addition, the tax liability for vehicles, whose CO2 emissions are greater than 210 g/km, is increased by a further € 25 per g/km CO2 for the CO2 emissions exceeding 210 g/km. "

(3) The following paragraph 13 is added to § 15:

" (13) § 6a (1) (2a) and (2b) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, shall apply to operations after 28 February 2011. '

Article 76

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:

In Section 6a (1) and (3), the term " "Bankruptce" by the term "Opening of insolvency proceedings" replaced.

Article 77

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. No 105/2010, shall be amended as follows:

1. § 3 para. 2 lit. c is:

" (c)

the costs incurred in the levy and the coercion, orders and mutuals laid down in that procedure, administrative costs and the costs of the replacement, "

2. In accordance with § 98, the following § 98a is inserted:

" § 98a. By way of derogation from Section 98 (1) for deliveries, the third country and municipal authorities are also responsible for the 3. Section of the Delivery Law (electronic delivery). "

3. § 118 para. 7 lit. c is:

" (c)

the legal person or association of persons (community) without its own legal personality, which so requests within one month from the beginning of its legal existence, if the request is made by a person pursuant to paragraph 3 (3) (a). c. "

4. Section 240 (2) is deleted.

§ 242a reads as follows:

" § 242a. (1) For municipal levies, the following shall apply: by way of derogation from § 242, first sentence, amounts of duties of less than five euros shall not be completed.

(2) For country and municipal levies, the following shall apply: credit (§ 215) of less than five euros shall not be repaid. "

(6) The following paragraph 28 is added to § 323:

" (28) § 240 (2) is the last time for applications for reimbursement with the expiry of the 31. Decembers 2011. "

Article 78

Amendment of the Tax Administrative Organisation Act 2010

The Levy Management Organisation Act 2010, BGBl. No 9/2010, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). No 105/2010, shall be amended as follows:

1. § 18 (1) reads:

" (1) The financial office Bruck Eisenstadt Oberwart is responsible for the entire federal territory.

1.

the repayment of levies provided for under international agreements

2.

Repayments in accordance with § 21 (1) Z 1a KStG 1988

3.

Repayments in accordance with § 240 (3) BAO to foreign bodies within the meaning of § 5 Z 4 of the Pensionskassengesetz (Pensionskassengesetz). "

2. In § 19 (2) Z 7 to 9:

" 7.

the concession levy,

8.

of gambling taxes and

9.

the flight gift. "

3. The following paragraph 3 is added to § 19:

" (3) The tax office for fees, traffic taxes and gambling is responsible for the repayment of the claims within the meaning of § 1 of the Federal Act for the Repatriation of Consumer Refrigeration Equipment Disposal, BGBl. I n ° 111/2010 Art. 50. "

(4) § 30 is amended as follows:

(a) The Federal Law Gazette (BGBl). The following sentence shall be added to paragraph 4 of paragraph 54/2010:

"Notwithstanding the provisions of § 4, the tax office for charges, traffic taxes and gambling shall also be responsible for the responsibilities of the tax authorities of the first instance in the appeal procedure, which have been previously competent to do so."

(b) The Federal Law Gazette (BGBl). I n ° 105/2010, paragraph 4 of this Regulation shall be replaced by the sales designation "(5)" .

(c) In accordance with paragraph 5, the following paragraph 6 is added:

" (6) § 18 (1) and § 19 (2) (2) (7) to (9), in the version of the Federal Law BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. Applications for repayments within the meaning of Article 18 (1) (2) and (3) before the 1. January 2011 at the financial office Bruck Eisenstadt Oberwart, although this tax office was not responsible for the relevant execution at that time, these applications are deemed to have been submitted to the competent tax office. "

Section 31 (3) reads as follows:

" (3) if a levy authority is responsible for a particular matter by means of amendments to tax rules, that matter may nevertheless continue to apply within one year from the date of entry into force of those amendments. in the case of this tax authority. The transfer to the competent tax authority shall not be carried out at the risk of the clerk, unless the clerk already has the right to change the competence of a tax authority prior to the introduction of his application. has been notified. "

Article 79

Amendment of the Tax Executive Order

The Tax Executive Order, BGBl. No. 104/1949, as last amended by the Federal Law BGBl. I n ° 151/2009, shall be amended as follows:

1. § 9 reads:

" § 9. On Saturdays, Sundays and public holidays as well as from 22 a.m. to 6 p.m., enforcement actions may only be

1.

in urgent cases, in particular where the purpose of enforcement cannot be achieved in a different way, or

2.

if an attempt at enforcement on a working day at the time of day was unsuccessful,

shall be made. "

2. § 65 (2) second sentence reads:

"The non-payment is to be delivered with proof of delivery, whereby the delivery to a replacement recipient is permitted."

Article 80

Amendment of the Gambling Act

The gambling law, BGBl. N ° 620/1989, as last amended by the Federal Law BGBl. I No 73/2010, shall be amended as follows:

1. § 5 (2) Z 1 and 2 reads:

" 1.

a capital company with a supervisory board which does not have a shareholder, which has a dominant influence and which is jeopardising the reliability of the company in the regulatory and political aspects;

2.

the handling of the operation of the gambling machines in a form that allows for effective and comprehensive regulatory oversight under this federal law; "

2. § 14 (1) to (3) reads:

" (1) The Federal Minister of Finance may transfer the right to carry out the recordings in accordance with § § 6 to 12b by issuing a concession. The concession has to be preceded by a public search for interested parties, which must comply with the principles of transparency and non-discrimination. The search for interested parties shall be made public, with the notice giving details of the concession to be carried out and the expression of interest and the documents to be submitted in this connection, together with a reasonable period of time for the publication of the information. The expression of interest shall be included. The Federal Minister of Finance can establish an advisory advisory board for the appraisal of the expressions of interest.

(2) A concession pursuant to paragraph 1 may only be granted to a concession advertiser if:

1.

the company is held in the legal form of a capital company with a supervisory board and its registered office is located in a Member State of the European Union or in a Member State of the European Economic Area in accordance with the provisions of paragraph 3, and the liquiding-up is carried out the operation of the game takes place in a form that allows for effective and comprehensive regulatory oversight under this federal law;

2.

the statutes of the capital company do not contain provisions which endanger the security and the proper performance of the game;

3.

the capital company has a paid stock or share capital of at least EUR 109 million, the lawful accommodation of which is duly substantiated, and which is unrestricted and proven to the directors of the business. the operation of the game is freely available in Germany and, at the time of the concession application, has not been reduced by balance sheet losses (liability stock);

4.

the persons who hold the concessionaire's participation and have a dominant influence meet the requirements of a sound and prudent concessionary exercise and of reliability in the regulatory field are located;

5.

the managers are technically suitable for the purposes of their training, which have the necessary characteristics and experience for the proper operation of the business and do not have a reason for exclusion in accordance with Section 13 of the Trade Regulations 1994 against them is available;

6.

the structure of the exclusive group to which the owner or owners holding a qualifying holding in the undertaking belong, and the provisions laid down by law, regulation or administrative action in the Member State of the host State shall not be subject to effective supervision of the concessionaire; as well as

7.

the concessionaire, in particular on the basis of its experience, infrastructure, development activities and own resources, as well as its systems and facilities for the prevention of games, the protection of the game, the prevention of money laundering and crime, The best practice of the concession is to be expected for operational safety, for quality assurance, for internal supervision and for other provisions of this federal law that meet the requirements of this law.

(3) In order to apply for a concession, a registered office in a Member State of the European Union or a State of the European Economic Area is required for interested parties. In the event of a successful application by an interested party with a registered office outside of Austria, the concession must be granted on condition that the registered office of the capital company is established in Austria, and shall be provided with the obligation to: Proof of establishment within a specified period of time.

The establishment of a domestic capital company for the exercise of the concession is not required if the foreign capital company has a comparable lottery concession in its Member State of the State in which it is registered and if a comparable state of the State of the capital is It is subject to the supervision of gambling, which, in the sense of Section 19 of the Austrian supervisory authority, shall, if necessary, transmit control information and carry out control measures on the spot (official supervisory board) for them. If these conditions can be proved, the exercise of the concession is permitted by a mere establishment in Austria. The Federal Minister of Finance shall report on the organ decisions of the foreign capital company without delay, insofar as they also concern the management of the Austrian branch office. In addition, a separate book and management board has to be carried out for all domestic businesses. "

2a. § 14 (6) reads as follows:

" (6) In the course of the examination of the expression of interest, it is to be decided on a modest basis to decide on all applications submitted within the time limit. If a number of concessioners meet at the same time and fulfil the conditions laid down in paragraph 2 (1) (1) to (6), the Federal Minister of Finance must decide on the basis of paragraph 2 (7) (7). As long as a concession granted in accordance with paragraph 1 is maintained, further concessions in accordance with paragraph 1 may not be granted. "

3. In Section 18 (2), the word order shall be "§ 14 para. 2 Z 2" through the phrase "§ 14 para. 2 Z 4" replaced.

4. § 21 (1) to (3) reads:

" (1) The Federal Minister of Finance may transfer the right to operate a casino by concession. The concession has to be preceded by a public search for interested parties, which must comply with the principles of transparency and non-discrimination. The search for interested parties shall be made public, with the notice giving details of the concession to be carried out and the expression of interest and the documents to be submitted in this connection, together with a reasonable period of time for the publication of the information. The expression of interest shall be included. The Federal Minister of Finance can establish an advisory advisory board for the appraisal of the expressions of interest.

(2) A concession pursuant to paragraph 1 may only be granted to a concession advertiser if:

1.

the company is held in the legal form of a capital company with a supervisory board and its registered office is located in a Member State of the European Union or in a Member State of the European Economic Area in accordance with the provisions of paragraph 3, and the liquiding-up is carried out the operation of the game takes place in a form that allows for effective and comprehensive regulatory oversight under this federal law;

2.

the statutes of the capital company do not contain provisions which endanger the security and the proper performance of the game;

3.

the capital company has a paid stock or share capital of at least EUR 22 million, the lawful accommodation of which is duly substantiated and which shall be unrestricted and proven to the directors of the business the operation of the game is freely available in Germany and, at the time of the concession application, has not been reduced by balance sheet losses (liability stock);

4.

the persons who hold the concessionaire's participation and have a dominant influence meet the requirements of a sound and prudent management of the casino and of reliability in the regulatory field; are located;

5.

the directors are technically suitable for the purpose of their preliminary training, have the necessary characteristics and experience for the proper operation of a casino, and do not have a reason for exclusion in accordance with § 13 of the Trade Regulations 1994 against them is available;

6.

the structure of the exclusive group to which the owner or owners holding a qualifying holding in the undertaking belong, and the provisions laid down by law, regulation or administrative action in the Member State of the host State shall not be subject to effective supervision of the concessionaire; as well as

7.

the concessionaire, in particular on the basis of its experience, infrastructure, development activities and own resources, as well as its systems and facilities for the prevention of games, the protection of the game, the prevention of money laundering and crime, The best practice of the concession is to be expected for operational safety, for quality assurance, for internal supervision and for other provisions of this federal law that meet the requirements of this law.

(3) In order to apply for a concession, a registered office in a Member State of the European Union or a State of the European Economic Area is required for interested parties. In the event of a successful application by an interested party with a registered office outside of Austria, the concession must be granted on condition that the registered office of the capital company is established in Austria, and shall be provided with the obligation to: Proof of establishment within a specified period of time.

The establishment of a domestic capital company for the exercise of the concession is not required if the foreign capital company has a comparable game bank concession in its host country and a comparable state of the state It is subject to the supervision of gambling, which, in the sense of Section 31 of the Austrian supervisory authority, shall, if necessary, transmit control information and carry out control measures on the spot for it (official supervisory board). If these conditions can be proved, the exercise of the concession is permitted by a mere establishment in Austria. The Federal Minister of Finance shall report on the organ decisions of the foreign capital company without delay, insofar as they also concern the management of the Austrian branch office. In addition, a separate book and management board has to be carried out for all domestic businesses. "

4a. § 21 (6) reads as follows:

" (6) In the course of the examination of the expression of interest, it is to be decided on a modest basis to decide on all applications submitted within the time limit. If a number of concessionaisms meet at the same time fulfilling the conditions laid down in paragraph 2 (1) (1) to (6), the Federal Minister of Finance shall decide on the basis of paragraph 2 (7) of the second subparagraph. "

5. In § 29 (1), the number shall be replaced by the number "10." the number "15." .

6. In Section 30 (2), the word order shall be "§ 21 para. 2 Z 2" through the phrase "§ 21 para. 2 Z 4" replaced.

7. The following sentence shall be added to section 31b (2):

" The directors of concessionaires according to § § 14, 21 and 22 must have the centre of their life interests in the EU/EEA area. In addition, a number of business managers required to represent the outside world has the focus of their life interests in Austria, in order to immediately follow the supervisory arrangements of the Federal Minister of Finance "

8. In Section 42 (1), the word order shall be "Other Plays" through the phrase "lotteries with no profit-making purpose" replaced.

9. § 48 shall be amended as follows:

(a) In paragraph 1, the word order shall be "Other Playing" through the phrase "Non-profit lottery" replaced.

(b) In paragraph 2, the last sentence is:

"In the case of complaints, the financial office for charges, traffic taxes and gambling is also to be reported within the time limits set out above."

(10) § 52 is amended as follows:

(a) In paragraph 1, Z 1, the expression " , offers " .

(b) in section 52 (2), the word order shall be "§ § 54 and 56a" through the phrase "§ § 53, 54 and 56a" replaced.

(11) The following paragraph 4 is added to § 53:

" (4) The objects seized shall be officially preserved. If the official safekeeping difficulties arise, the objects of a third person shall be kept in custody; however, they may also be left to the previous holder, if this does not jeopardize the purpose of the seizure. In such cases, a prohibition shall be issued to have the goods subject to the conditions and requirements to be laid down with regard to the use, maintenance and safeguarding of the value of the goods. The objects can also be secured by means of official closures. "

12. In Section 55 (3), the phrase "to account for any financial backings of the beneficial owner of the confiscated property," through the phrase "to be used for the repayment of any charges imposed by the federal government and then by open financial penalties of the beneficial owner of the confiscated objects" replaced.

Section 57 (6) reads as follows:

" (6) Are exempt from gambling tax

1.

Games in the game banks concessioned by the Federal Minister of Finance within the meaning of § 21,

2.

Gambling machines with gambling machines based on a national legal authorization in compliance with the requirement of § 4 paragraph 2 in the version before the Federal Law BGBl. I No 73/2010,

3.

the exceptions arising from the gambling monopoly of § 4 (3) to (6). "

Section 59 (3) reads as follows:

" (3) The debtors of the charges in accordance with § § 1, 57 and 58 shall each have to charge them for one calendar month and up to the age of 20. the calendar month (due date) to be paid to the tax office for fees, traffic taxes and gambling services. Up to that date, they shall submit a statement of the amounts to be paid in electronic means. The Federal Minister of Finance can regulate further details of the electronic transmission in the regulation path. This settlement shall be accompanied by documents which ensure a review of the stakes and profits of gambling during the accounting period. The billing is considered to be a display. Section 29 (3) on the supervision of charges shall apply mutatily. If the obligation to pay is met by two or more persons, they shall be bound by the undivided hand. "

15. § 59a reads:

" § 59a. (1) Charges are to be paid for concession departments under this federal law in accordance with the following terms and conditions. The fee is

1.

EUR 10 000 for applications for concession contracts in accordance with Articles 14, 21 and 22 of this Directive, and

2.

EUR 100 000 for the granting of a concession pursuant to § § 14, 21 and 22.

(2) The fee debt shall be incurred in the event of paragraph 1 (1) (1) at the time of the submission of the application for concession, in the event of a participation in the search for interested parties, in the case of paragraph 1 Z 2 at the time of the notification of the concession notice.

(3) The fees shall be paid by reference to a corresponding account of the financial office for charges, traffic taxes and gambling, stating the purpose of the transfer. In the case referred to in paragraph 1 (1), the payment of the fee shall be proved by a payment document issued by a post office or by a credit institution, and this receipt shall be entered in the entry.

(4) In addition, the fees apply to the provisions of the Fees Act 1957 via entries and official copies, with the exception of § § 9, 11 (1) Z 1 and Z 2 and 14, as well as § § 203 and 241 (2) and (3) of the Federal Tax Ordinance.

(5) The fee referred to in paragraph 1 Z 2 shall be included in the notice of the concession modest. It shall be reimbursed if the concession notice is lifted as a result of a legal remedy against the concession procedure.

(6) The charge of fees, traffic taxes and gambling in the first instance is the responsibility of the fee collection. The fees will be paid to the federal government. "

16. The following paragraphs 27 and 28 are added to § 60:

" (27) The Federal Ministry of Finance is responsible for monitoring compliance with the provisions of the gambling law by the competent national authorities for the purpose of establishing the location of gambling machines pursuant to Section 4 (2) in the version before the Federal Act. BGBl. I No 73/2010, in an appropriate electronic format.

(28) The amendments in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, enter into force on the day following the proclamation of this Federal Law. "

Article 81

Amendment of the Tobacco Control Act 1995

The Tobacco Control Act 1995, BGBl. No 704/1994, as last amended by the Federal Law BGBl. I n ° 151/2009, shall be amended as follows:

1. § 3 (1) reads:

" (1) If they are suitable for smoking and are intended solely for the purposes of smoking on the basis of their characteristics and normal consumer expectations, cigars or cigarillos shall be considered:

1.

tobacco rolls, which have an outer cover sheet of natural tobacco;

2.

Tobacco rolls filled with mixed tobacco and having an outer cover sheet of normal cigar colour from reconstituted tobacco, which completely envelops the product, including, if appropriate, the filter, but not the mouthpiece at Cigars with mouthpiece-if their unit weight without filter and without mouthpiece is at least 2.3 g and not more than 10 g and its circumference is 34 mm or more on at least one third of its length. "

2. § 3 (3) to (5) reads:

" (3) Smoke tobacco are

1.

Tobacco carved or otherwise crushed, spun or pressed in plates, which is suitable for smoking without further industrial processing, or

2.

Smoking appropriate and for retail sale tobacco waste which is not tobacco according to para. 1 or 2. For the purposes of this paragraph, "tobacco waste" shall be considered to be the remains of tobacco leaves and by-products obtained in the processing of tobacco or in the manufacture of tobacco products.

(4) Smoke tobacco is a fine cut if more than 25% by weight of the tobacco parts have a cutting width of less than 1.5 mm. Other smoking tobacco is considered to be a fine cut if it is intended for the manufacture of self-rotating cigarettes or is made up.

(5) As cigars or cigarillos, products which partly consist of substances other than tobacco, but which satisfy the other conditions laid down in paragraph 1, shall apply. "

3. § 4 reads:

" § 4. (1) The tobacco tax shall be:

1.

for cigarettes

a)

if the tobacco tax liability arises after 31 December 2010 and before 1 July 2011, 42% of the retail selling price (§ 5) and 32 euros per 1 000 units;

b)

if the tobacco tax liability is after 30 June 2011 and before 1. January 2012 arises, 42% of the retail selling price (§ 5) and 34 euros per 1 000 units;

c)

if the tobacco tax liability is incurred after 31 December 2011, 42% of the retail selling price (§ 5) and 35 euros per 1 000 units;

2.

for cigars and cigarillos 13% of the retail selling price, but at least 40 euros per 1 000 units;

3.

for fine-cut

a)

if the tobacco tax liability is after 31 December 2010 and before 1. January 2012, 50% of the retail selling price, but at least EUR 47.50 per kilogram;

b)

if the tobacco tax liability is incurred after 31 December 2011, 54% of the retail selling price, but at least 60 euros per kilogram;

4.

for other smoking tobacco 34% of the retail selling price.

(2) For cigarettes, the unit-related tax share for two cigarettes shall be levied if the tobacco rod, filter and mouthpiece are not included, has a length of more than 8 cm, but not more than 11 cm. If the tobacco rod, filter and mouthpiece are not included, has a length of more than 11 cm, the piece-related control component is also raised for each further 3 cm length which has been started.

(3) If the tobacco tax burden per 1 000 pieces of cigarettes in a price category is less than 98% of the total tobacco tax burden on the cigarettes of the weighted average price (paragraph 1), 4) or less than 110 euro per 1 000 cigarettes, the tobacco tax for this price category shall be 98% of the total tobacco tax burden on cigarettes of the weighted average price, but at least 110 euro per 1 000 units. The last sentence of paragraph 6 shall apply.

(4) The weighted average retail selling price of cigarettes shall be based on the total value of all cigarettes released for free circulation on the basis of retail selling prices including all taxes, divided by: the total quantity of cigarettes released for free circulation, calculated.

(5) The weighted average retail selling price of fine-cut shall be divided from the total value of the fine-cut tobacco released for free circulation on the basis of retail selling prices including all taxes; by the total quantity of fine-cut tobacco released for free circulation.

(6) The Federal Minister of Finance has until 1 March of each year

a)

the weighted average price referred to in paragraph 4, calculated on the basis of the data relating to all cigarettes released for free circulation in the previous calendar year,

b)

the weighted average price referred to in paragraph 5, calculated on the basis of the data relating to all quantities of fine-cut tobacco for self-rotated cigarettes, which were released for free circulation during the previous calendar year,

In each case, rounded up to four decimal places, in the Official Journal to the Wiener Zeitung, provided that it has changed in relation to the last person made. The newly determined weighted average prices shall apply as from 1 April of the current calendar year and shall be calculated on the basis of the calculations of the tobacco tax for cigarettes and/or cigarettes. To use a fine cut for which the the tobacco tax liability shall be incurred before 1 April of the year for which a newly determined weighted average price shall be made available.

(7) The Federal Minister of Finance shall be empowered to regulate by Regulation the procedures to be followed in the determination and presentation of the weighted average prices referred to in paragraphs 4 to 6. "

4. § 5 (3) reads:

" (3) The retail selling price shall be determined by the manufacturer or importer as the retail price for cigarettes, cigars and cigarillos per piece and for smoking tobacco per package, which is usually delivered to consumers. For tobacco products of the same variety denomination or The same retail selling price shall be determined in the same packages. "

5. § 6 (1) (5) deleted.

6. § 6 (2).

7. In Section 11 (3), the last sentence is deleted.

8. According to § 44j the following § 44k is inserted:

" § 44k. (1) § 3 (1), § 3 (3) to (5), § 4 and § 5 (3), respectively in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. § 6 (1) Z 5, Section 6 (2) and § 11 (3), last sentence, expire on 31 December 2010.

(2) § 4 (1) in the version of the Federal Law BGBl. I n ° 151/2009 should continue to apply to goods for which the tax liability is before 1. Jänner 2011 is being created. § 4 (1) (2) and (4) in the version of the Budgetbegleitgesetz 2011, BGBl. I No 111/2010, shall apply to goods for which the tax liability shall be incurred after 31 December 2010.

(3) By way of derogation from the provisions of § 4 (3) last sentence in conjunction with Section 4 (6), in each case in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, is § 4 para. 3 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010 to apply already to goods for which the tax liability is incurred after 31 December 2010. § 4 (6) in the version of the Federal Law BGBl. I n ° 151/2009 should continue to apply to goods for which the tax liability is before 1. Jänner 2011 is being created. "

Article 82

Amendment of the Tobacco monopoly Act 1996

The Tobacco Monopoly Act 1996, BGBl. No. 830/1995, as last amended by the Federal Act BGBl. I No 35/2010, shall be amended as follows:

1. In § 9 (1), the first sentence reads:

"The prices to which tobacco products may be sold by tobacco trafiedges in the monopoly area shall be determined by the wholesaler who intends to place these tobacco products on the market in the monopoly area."

2. § 38 (5) and (6) reads:

" (5) The trade margin for cigarettes shall not be lower than 92.5% of the margin resulting from the weighted average price in accordance with Article 4 (4) of the Tobacco Control Act 1995. The margin of trade in fine-cut shall not be less than 92.5% of the margin resulting from the weighted average price laid down in Section 4 (5) of the Tobacco Control Act 1995.

(6) Following the first-time determination or a change in the weighted average price in accordance with Article 4 (6) of the Tobacco Tax Act 1995, a change in the minimum trading margin shall apply, the new minimum trading margin shall apply from 1 April of the current calendar year. "

3. In accordance with § 47d, the following § 47e is inserted:

" § 47e. Section 9 (1), first sentence, as well as § 38 (5) and (6) in the version of the 2011 Budget Accompanying Act, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 83

Amendment of the Mineral Oil Tax Act 1995

The Mineral Oil Tax Act 1995, BGBl. N ° 630/1994, as last amended by the Federal Law BGBl. I n ° 151/2009, shall be amended as follows:

1. § 3 (1) (1) (1) (1) is the following. e is added:

" e)

if the tax liability is incurred after 31 December 2010,

aa)

with a content of at least 46 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 482 Euro;

bb)

otherwise 515 Euro; "

2. § 3 (1) Z 2 shall be followed by the following lit. e is added:

" e)

if the tax liability is incurred after 31 December 2010,

aa)

with a content of at least 46 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 554 euro;

bb)

otherwise 587 euros; "

3. § 3 para. 1 Z 3 is the following lit. c is added:

" (c)

EUR 397 if the tax liability is incurred after 31 December 2010; "

4. § 3 para. 1 Z 4 is the following lit. d is added:

" (d)

if the tax liability is incurred after 31 December 2010,

aa)

Containing at least 66 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 397 euro;

bb)

otherwise 425 euros; "

5. § 3 para. 1 Z 7 is the following lit. e is added:

" e)

otherwise, for 1 000 l, if the tax liability is incurred after 31 December 2010,

aa)

Containing at least 66 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 397 euro;

bb)

otherwise 425 euros; "

6. In Section 3 (2), the amount shall be "475" by the amount "515" and the amount "375" by the amount "425" replaced.

7. In § 7 (1) the expression "0,249 €" by the expression "0,299 Euro" replaced.

8. In § 7a (3), the expression "0,249 €" by the expression "0,299 Euro" replaced.

9. In § 8 (1) the expression "0,249 €" by the expression "0,299 Euro" replaced.

10. According to § 64l the following § 64m is inserted:

" § 64m. § 3 paragraph 1 Z 1 lit. e, Z 2 lit. e, Z 3 lit. c, Z 4 lit. d, Z 7 lit. e, § 3 para. 2, § 7 para. 1, § 7a para. 3 and § 8 para. 1, in each case in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 84

Amendment of the Financial Compensation Act 2008

The Financial Equalization Act 2008, BGBl. I n ° 103/2007, as last amended by the Federal Law BGBl. I No 73/2010, shall be amended as follows:

1. In § 7 Z 1 the word sequence shall be deleted " , the special levy of credit institutions " .

2. In § 8 (1) and in § 9 (1), second sentence, in each case after the word order "the Foundation Input Tax," the phrase "the stability levy, the flight levy," inserted.

3. In § 9 para. 2 Z 1 the word order shall be "from the federal states ' earnings shares to the income tax without capital gains tax II (§ 93 (2) (3) and (3) of the EStG 1988) and the corporation tax 1.75% for the purposes of the family-position compensation" through the phrase " from the federal government's earnings shares in the income tax without capital gains tax II (§ 93 para. 2 Z 3 and paragraph 3 EStG 1988, from 1. Jänner 2012, on the other hand, § 93 EStG 1988 in conjunction with § 27 para. 2 Z 2, para. 3 and 4 EStG 1988) and the corporate income tax 1.75% as well as in 2011 another 78,267 million euros and from 2012 another 85,667 million euros annually for the purpose of the Family Load Balancing " replaced.

4. § 11 para. 2 Z 2 reads:

" 2.

In 2011, the shares of the beverage tax compensation will be distributed as follows:

a)

90% of the income tax compensation is distributed in the ratio of the average annual yields of beverages and edible tax in the years 1993 to 1997; in the case of municipalities in which the income on beverages and edible ice tax was applied in 1998 or in the However, the average annual income for the years 1993 to 1997 is more than 50% in 1999, but instead of the average annual income in the years 1993 to 1997, the higher value of the years 1998 or 1999 is calculated for the calculation of the annual average annual income. of the shares of the municipality.

b)

For the countries where, according to the overnight statistics for the second preceding year, the number of overnight stays per inhabiter is higher than the national average, the following shall apply: each municipality shall receive EUR 0,10 per person per night in accordance with this Regulation. Overnight statistics, but where no proportion is available for the first 1 000 overnight stays per year.

c)

The remaining shares will be distributed in half the ratio of the number of people and the scale of the population.

d)

Exceptionally high minority income from municipalities compared to the earnings shares of 2010 will be offset as follows:

da)

If the according to the lit. a to c determined share of a municipality is less than 98% of the beverage control compensation for the year 2010, the beverage control compensation of this municipality is increased to this minimum level.

db)

If, in spite of the increase, sublit. due to the fact that the total yield shares of a municipality are below those for 2010, the beverage control compensation is also increased by the difference between these two values.

dc)

The increase according to the sublit. da and db is to be charged to the shares of the municipalities which are above the compensation for the year 2010, in proportion to the fact that the shares of the year 2010 are exceeded. If the shares of these municipalities were to fall below the value for the year 2010, the minimum proportion according to the sublit will initially fall below the value for 2010. (db) and then, if necessary, the minimum percentage according to sublit. as far as diminished that this effect is avoided. "

5. According to Article 24 (1b), the following paragraphs (1c) and (1d) are inserted:

" (1c) § 11 paragraph 2 Z 2 in the version of the Federal Law BGBl. I n ° 111/2010 shall enter into force 1. January 2011 shall enter into force and shall expire on 31 December 2011.

(1d) For the determination of the income shares of the municipality of Mils bei Imst for the years 2008 to 2010, § 11 of the Financial Equalization Act 2008, BGBl. I No 103/2007, as amended by the Federal Law BGBl. I No 17/2010, with the proviso that the municipality receives additional income in the amount of EUR 40 000 per annum from the municipality of the municipality for these years. '

Article 85

Repeal of the stamp act

The Federal Act, which contains provisions on stamp marks (stamp law), BGBl. 24/1964, is repealed.

5. Main piece

Internal management

Article 86

Amendment of the Civil Service Act 1986

The Civil Service Act 1986-ZDG, BGBl. N ° 679/1986, as last amended by the Federal Law BGBl. I n ° 83/2010, is amended as follows:

§ 7a is deleted.

2. In Section 23c (2) (2), the phrase shall be: "within two more days" through the phrase "at the latest on the day following the investigation" replaced.

3. In Section 28 (2), the number shall be: "95" by the number "130" replaced.

4. In § 28 (4) Z 1 the number shall be: "635" by the number "600" replaced.

5. In § 28 (4) (2), the number shall be: "445" by the number "410" replaced.

6. The previous text of § 33 receives the sales designation "(1)" and the following paragraph 2 is added:

" (2) The Civil Service Service Agency is responsible for the registration and disconnection of the civil service providers in accordance with § 33 ASVG. A retroactive notification or withdrawal of a civil service person by the Civil Service Service Agency is only admissible if a timely notification or withdrawal was not possible on the basis of proceedings under this Federal Act. "

Section 34 (2) reads as follows:

" (2) The family maintenance, the partner maintenance and the housing allowance are the provisions of the 5. The main section of the HGG 2001 as well as its § § 50, 51 (1), 54 (1) to (5) and 55 (s) shall apply in accordance with the provisions of Section 3. The following shall be replaced by

1.

the military department of the institution which is indicated in the notice of assignment (section 11 (1)),

2.

of the Federal Minister of National Defence, referred to in Section 55 (3) of the HGG 2001, the Civil Service Agency; and

3.

the validity of the convocation within the meaning of Section 23 (3) of the HGG 2001 the approval of the grant notification. "

Section 34 (3) reads as follows:

" (3) The military personnel office and in the second instance of the Federal Minister for National Defence and Sport are responsible for the omission of foes on family maintenance, partner maintenance and housing allowance of civil service persons. The application for the granting or modification of family maintenance, affiliation or housing allowance may also be submitted to the municipality in which the civil service provider has its main residence. This has the request to be forwarded to the Army Office. The civil service agency is responsible for paying out the family maintenance, the partner accommodation and the housing cost allowance. The cash benefits due to the civil service shall be transferred in good time so that they are available to him in advance on the day of service for the current month, for the rest of the period in each month. "

9. In § 57a (3) Z 7, the point shall be replaced by a stroke point and the following Z 8 and Z 9 shall be added:

" 8.

the staff of the Army;

9.

the Federal Minister for National Defense and Sport. "

10. In § 76b, the second sentence is deleted in paragraph 8; the following paragraph 10 is added after paragraph 9:

"(10) In the case of those procedures relating to family maintenance, partner maintenance and housing allowance, which have already been initiated before 1 June 2011, § 34 shall be applied in the version valid until 31 May 2011."

(11) Section 76c is added to the following paragraph 27:

" (27) § § 23c paragraph 2 Z 2, 28 para. 2, 28 para. 4 Z 1 and 2, 33, 76b para. 8 and 10 and 77 para. 1 Z 2 in the version of the Federal Law BGBl. I n ° 111/2010 will be 1. Jänner 2011 in force. At the same time, § 7a is repeal. § § 34 (2) and (3) and (57a) (3) (7) to (9) in the version of the Federal Law BGBl. I n ° 111/2010 will enter into force on 1 June 2011. "

12. § 77 (1) (2) is:

" 2.

§ 5 para. 1 to 3, 4 final half sentence, § 6 para. 5, § 34 para. 3 and § 76a para. 2 of the Federal Minister for National Defense and Sport; "

Article 87

Amendment of the Vereinsgesetz 2002

The Vereinsgesetz 2002-VerG, BGBl. I n ° 66, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

(1) The following paragraph 5 is added to § 19:

" (5) In the light of the technical possibilities, changes in the ZVR, which are otherwise carried out on the basis of notifications pursuant to Article 14 (2) and (3), may be made using an organic representative appointed by the Association of the Authority (Association of the Authority). the Citizen Card (E-GovG, BGBl. I n ° 10/2004) for the Authority. Changes made in this way shall be made available immediately to the local club registers. "

(2) The following paragraph 9 is added to § 33:

" (9) § 19 (5) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. "

Article 88

Amendment of the Federal Foundation for the Foundation and the Fund

The federal foundation and fund law, BGBl. No. 11/1975, as last amended by the Federal Law BGBl. No 256/1993, shall be amended as follows:

1. In § 14, the following paragraph 2a is inserted after paragraph 2:

" (2a) For foundations with a foundation assets of more than one million euros, the foundation organs have for a certified auditor or tax adviser or an economic audit and tax consulting company or a beefed-up Accountant and tax adviser or a bookchecking and tax consulting company or a auditor within the meaning of § 13 of the Cooperative Review Act 1997, BGBl. I No 127/1997, as auditor. "

2. § 14 (3) reads:

" (3) The Foundation's institutions are obliged to submit to the Foundation Authority, by the end of June of each year, a clearance of accounts for the past calendar year, audited by the auditor in the cases referred to in paragraph 2a above. It shall have at least the revenue and expenditure of the Foundation during the previous calendar year and the Foundation's asset, broken down into assets and other assets, at 31 December of the previous calendar year. "

3. In § 14, the following paragraph 3a is inserted after paragraph 3:

" (3a) The auditor shall establish that the maintenance of the Foundation's assets is at risk, the fulfilment of the Foundation's purpose or the proper management of the Foundation, in particular with regard to austerity and appropriateness, is no longer secured, he shall inform the Foundation's authority without delay. "

4. In § 32, the following paragraph 2a is inserted after paragraph 2:

" (2a) For funds with a fund assets of more than one million euro, the fund bodies shall have a certified auditor or tax adviser or an audit and tax advisory firm or a certified accountant, and Tax adviser or a accountancy and tax consulting company or a auditor within the meaning of § 13 of the Cooperative Review Act 1997, BGBl. I No 127/1997, as auditor. "

(5) In § 32, the following paragraph 3a is inserted:

" (3a) The auditor shall establish that the funds are not laid down in accordance with paragraph 1, or that the management and use of the fund are properly managed and used, in particular with regard to austerity and appropriateness, and to the If the Fund's purpose is not secured, it shall inform the Fund authority without delay. "

(6) The following paragraph 3 is added to § 44:

" (3) § § 14 (2a), (3) and (3a), 32 (2a) and (3a) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 89

Federal law which provides for provisions on security measures in the field of civil aviation (Aviation Safety Act 2011-LSG 2011)

table of contents

Section 1
Tasks

§ 1.

National security programme

§ 2.

Security programs

§ 3.

Search and access restriction

§ 4.

Authorities

Section 2
Obligations of the Civil Aircraft Holders

§ 5.

Search of passengers

§ 6.

Commissioning of companies

§ 7.

Selection of the tenants responsible for searches, senior staff and trainers

§ 8.

Liability

§ 9.

Equipment and equipment

§ 10.

Spaces

Section 3
Security charge

§ 11.

General

§ 12.

Powers of the independent supervisory authority

Section 4
Supervisory rights and powers

§ 13.

Regulatory oversight

Section 5
Penal, final and transitional provisions

§ 14.

Criminal provisions

§ 15.

Military Airfields

§ 16.

Linguistic equality

§ 17.

References

§ 18.

Enforcement

§ 19.

entry into force

§ 20.

Override

§ 21.

Transitional provision

Section 1

Tasks

National security programme

§ 1. (1) The Federal Minister of the Interior, in agreement with the Federal Minister for Transport, Innovation and Technology, shall establish a national security programme by means of a regulation. This is the responsibility for the implementation of the provisions of Regulation (EC) No 300/2008 on common rules in the field of civil aviation security and repealing Regulation (EC) No 2320/2002, OJ L 327, 30.11.2002, p. No. 72, and Regulation (EU) No 185/2010 laying down detailed measures for the implementation of the common basic standards in the field of aviation security, OJ L 97, 9.4.2010, p. No. 1., as amended, common basic standards for the protection of civil aviation against unlawful interference which endanger the safety of civil aviation, in each case the civil aircraft holder, to which: to assign air carriers or the body within the meaning of Article 3 (6) of Regulation (EC) No 300/2008 (body) and the measures to be taken by them in accordance with Regulation (EC) No 300/2008 and Regulation (EU) No 185/2010, which shall be adopted in accordance with Derogations and necessary administrative measures to be adopted by the public authorities To define concretisations. Responsibilities of civil aircraft owners, air carriers and bodies for measures and their implementation under the Aviation Act (LFG), BGBl. No 253/1957, shall remain unaffected and shall be included in the national security programme.

(2) Ensuring the standards of the measures and their implementation, which are derived from directly applicable EU legislation on civil aviation security measures, the national security programme, and , unless expressly stated otherwise, it is the responsibility of the civil aircraft carriers, air carriers and agencies to comply with federal regulations.

(3) The National Civil Aviation Safety Committee, established in accordance with Annex 17 to the Convention on International Civil Aviation (ICAO), shall be heard prior to the release or amendment of the Regulation referred to in paragraph 1 above.

Security programs

§ 2. (1) The airport security programme to be set up by the civil aircraft holder in accordance with Regulation (EC) No 300/2008 and required for the operation of a civilian airport shall, at the request of the Federal Minister for the Interior, be in agreement with the Federal Minister for Transport, Innovation and Technology, if it complies with the requirements laid down in the national security programme in accordance with § 1, as well as the European Union regulations as set out in § 1.

(2) The security programme to be set up by each operator in accordance with Regulation (EC) No 300/2008 shall be approved, on request by the Federal Minister for Transport, Innovation and Technology, in agreement with the Federal Minister for the Interior, if it complies with the conditions laid down in the national security programme and in accordance with the provisions of Union law referred to in Article 1.

(3) The security programme to be set up by bodies referred to in Regulation (EC) No 300/2008 shall be approved, on request by the Federal Minister for Transport, Innovation and Technology, in agreement with the Federal Minister for the Interior, if it does so in the national security programme in this regard, as well as the provisions of the Union law referred to in § 1. Companies whose security programme has been approved and which are deemed to be regulated agents may, by the Federal Minister for Transport, Innovation and Technology on the Internet, specify the company name and the registered office of the shall be notified to each company.

(4) Where, in order to carry out the measures provided for in the security programmes or under the provisions of the Union law referred to in Article 1, persons who are not covered by the LFG have to have special training, they shall: To carry out training through appropriate trainers or training facilities authorised by the Federal Minister of the Interior, in agreement with the Federal Minister for Transport, Innovation and Technology, on request. The suitability shall be assessed in accordance with the criteria laid down in Regulation (EC) No 300/2008 and Regulation (EU) No 185/2010.

(5) The programmes referred to in paragraphs 1 to 3 shall be submitted without unnecessary delay after the entry into force and any modification of the national security programme to the competent authorities in accordance with the provisions of paragraphs 1 to 3.

(6) The approval of a security program is in the case of paragraph 1 of the Federal Minister of the Interior in agreement with the Federal Minister of Transport, Innovation and Technology, in the case of paragraph 2 or 3 of the Federal Minister of Transport, Innovation and technology, in agreement with the Federal Minister of the Interior, if circumstances arise or become known in the event of which the presence or recognition of such circumstances would not have been granted. The authorisations referred to in paragraphs 1 to 3 may be granted on a temporary basis or subject to conditions as is necessary for the proper performance of the respective obligations.

(7) The consignor referred to in paragraph 1 to 3 and the known consigners within the meaning of Article 3 (27) of Regulation (EC) No 300/2008 may only use persons who have a security clearance for searches and as security officers. (§ § 55 ff of the Security Policy Act-SPG, BGBl. No 566/1991). This must be done at the request of a consignor or a known consignor, according to paragraph 1 to 3, and shall be repeated every five years. For the purpose of carrying out the security check, a flat rate is provided by the requesting person in the amount of the amount of the BGBl, in § 5 of the Security fee regulation. No 389/1996.

Search and access restriction

§ 3. (1) The security authorities and bodies of the public security service shall be authorised to rely on their readiness to access a civil airport security area defined in a security programme in accordance with Article 2 of this Directive. , to make their clothes, luggage and personal items carried by them, and to exclude them from access to the security area in the event of refusal. The manual search of clothing is to be carried out by a person of the same sex. To the extent that the search can be carried out by means of more successful means (e.g. the use of X-ray equipment), it has to be limited to this.

(2) The access restriction referred to in paragraph 1 shall not apply in relation to:

1.

persons entrusted by the competent authority of the State in which the aircraft is registered with the performance of safety tasks on board the aircraft;

2.

bodies of the public security service in the performance of business matters;

3.

foreign heads of state, members of the government, such comparable personalities and their accompanying persons;

4.

persons accompanied by an institution of the public security service, to the extent that the monitoring is carried out in the course of service matters;

5.

Persons to whom a written derogation has been granted by the Safety Director, whose local area of activity is the civilian airfield, after carrying out a site-based risk assessment; such a derogation may be public only Staff members shall be granted in the performance of their duties or the security personnel of the civil aircraft holder or of an air transport undertaking, provided that they are shown to have a duty in the security field.

Other provisions laid down in accordance with Article 74 (1) of the LFG concerning the entering or driving of the non-generally accessible parts of a civil airport as well as the rights of the civil aircraft holder, each entry or travel of the non-accessible parts of a civil airport generally accessible parts of the civilian airfield shall remain unaffected. Likewise, the right of the owner of an aircraft to refuse to enter the aircraft shall remain unaffected or the access of a person in accordance with his/her rules of carriage to the aircraft that he holds from his/her own To be willing to make a search for himself and the objects carried by him and, in the event of his refusal, to prohibit him from entering the goods.

(3) If a search is carried out in accordance with paragraph 1 of Annex 4-C of Regulation (EU) No 185/2010 or in a regulation of the Federal Minister of the Interior as prohibited articles (prohibited articles), the person concerned shall be the subject of the following: Access to the security area with the prohibited subject-matter to be excluded. In that Regulation, the Federal Minister of the Interior may be entitled to use weapons, explosives or other dangerous equipment, objects or substances which may be used for unlawful interference which endanger the safety of civil aviation security. explain forbidden objects.

(4) (3) does not apply to prohibited articles, for the transport of which the holder can make credible legitimate interests vis-à-vis the safety authority or the public security service bodies, to the extent that: Air carriers have been shown to have given their consent to transport.

(5) The bodies of the public security service are authorized to enforce the access restriction with direct force in accordance with § 50 (2) and (3) SPG.

(6) In contrast to the Federal Government, no claim for reimbursement of the transport charges shall arise from the submission of the access.

Authorities

§ 4. (1) Insofar as the directly applicable provisions of Union law provide for administrative decisions and permits which are not already covered by § § 1 or 2, these shall come to the Federal Minister for Home Affairs. However, they shall be related to:

1.

the safety of aircraft, freight and mail, air carriers ' mail and equipment, on-board supplies, airport deliveries, security measures during the flight, with the exception of those for accompanying security officers, or in relation to that standing risk assessment, in agreement with the Federal Minister for the Interior, the Federal Minister for Transport, Innovation and Technology;

2.

Airport planning, access control or flight crew and airport statements, including reliability reviews and employment-related reviews, are the responsibility of the Federal Minister of Transport, Innovation and Technology.

(2) The national quality control programme required under Regulation (EC) No 300/2008 shall be drawn up jointly by the Federal Minister for Transport, Innovation and Technology and by the Federal Minister for Home Affairs. Security audits in accordance with Regulation (EU) No 18/2010 are jointly undertaken by both Federal Ministers.

Section 2

Obligations of the Civil Aircraft Holders

Search of passengers

§ 5. In the case of airports with an annual passenger volume of at least 100 000 passengers flying off, the civil aircraft holder is obliged to provide the safety authorities:

1.

ensure that, before receiving access to a security area of a civilian airport as defined in a security programme in accordance with Article 2, each passenger shall hold the luggage carried by him, as well as the personal items carried by him, with the Due diligence according to the circumstances specified in section 3 (1) to (3) shall be searched,

2.

to ensure that the searches of the passengers are carried out under the possible protection of the persons concerned, and that the manual search for the clothing of a person concerned is carried out by a person of the same sex,

3.

to carry out a comprehensive oversight of the activities of its employees;

4.

by the conclusion of liability insurance for the performance of compensation obligations pursuant to section 8 (2) of the German law,

5.

for the purpose of carrying out searches of the passengers, only to the service takers whose use there is an unrevocable written consent declaration by the safety director,

6.

to oblige those employees who obtain searches of the passengers, an order issued by a security authority or an institution of the public security service in connection with the quality of the conduct of searches to follow,

7.

to carry out quality control in accordance with the same principles as those laid down for public authorities in accordance with Regulation (EC) No 300/2008, as regards specifications for national quality control programmes in the field of aviation security in the A report on quality control measures and their results shall be submitted to the Federal Ministry of the Interior at the end of each quarter.

Commissioning of companies

§ 6. (1) The civil aircraft holder is authorized to contract with the carrying out of the searches (§ 5) above it suitable contractors or companies (companies) contractually. The undertaking to be selected shall, without prejudice to the obligations referred to in Article 5 (1) to (6), provide assurance that:

1.

The suitability of the employees, in particular the defined requirement profile, the training provided or the professional experience of senior staff, the performance of effective searches with the possible protection of the It can be expected to

2.

no disturbance of the operation of the aerodrome and any damage to the reputation of the Austrian civil aviation sector is caused by the activity of its service employees; and

3.

, according to its financial and economic capacity, it can be fully expected to fulfil the tasks it has undertaken.

(2) A total transfer of the obligations referred to in § 5 Z 1 to 6 to undertakings within the meaning of paragraph 1 shall be inadmissible. In any event, the civil aircraft holder must ensure that it is reserved for the necessary control measures with a view to ensuring a proper passenger search, as well as the obligation pursuant to § 5 Z 7.

Selection of the tenants responsible for searches, senior staff and trainers

§ 7. (1) The civil aircraft holder shall be required to use only persons who have not been revoked for the purpose of taking searches of passengers, their clothes, their luggage and their personal belongings carried on by them. written declaration by the Director of Safety within the meaning of the following paragraphs.

(2) The security director, in whose local area of activity is the civilian airfield, has his agreement to use a person to search for searches or as a senior staff member in the passenger search for a period of time of five years, in the case of persons using X-ray equipment or X-ray equipment detecting explosives, to declare in writing for a period of three years, if:

1.

it has been credibly made that it is suitable for the purpose of its training, and

2.

A security check (§ § 55 ff SPG) has proven its trustworthiness.

After the expiry of the respective period, the agreement shall be extended in writing for the same period of time if the requirements of Z 1 and 2 continue to exist.

(3) The Federal Minister of the Interior shall have his agreement to draw up a person as a trainee for passenger search personnel or as a training assistant for senior staff in the passenger search for a maximum of five years in writing. Declare if:

1.

has been made credible by the fact that it is suitable, on the basis of its professional experience or training, and

2.

A security check (§ § 55 ff SPG) has proven its trustworthiness.

The agreement can be explained for all training contents or limited to certain training contents. After the expiry of the fixed period of time, the agreement shall be extended in writing for a maximum of five years if the requirements of Z 1 and 2 continue to exist.

(4) The declaration of consent in accordance with paragraph 2 shall be revoked by the security director, those pursuant to paragraph 3 of the Federal Minister of the Interior, if it is found that the person for which he has declared his agreement in writing is no longer suitable or is trustworthy.

Liability

§ 8. (1) The Federal Government shall be liable in accordance with the Official Liability Act (AHG), BGBl. No 20/1949, in respect of the damage suffered as a result of the performance of a task pursuant to § 5, which a service or other officer of a civil aircraft holder has caused culpably to be inflicted by an unlawful conduct by passengers and third parties, up to an amount of EUR 1 000 000. The service taker or other agent shall not be liable to the injured party.

(2) The civil aircraft holder shall be liable to the Federal Government for each individual compensation or compensation provided to a passenger or a third party pursuant to paragraph 1.

(3) The AHG shall apply for the assertion of claims pursuant to para. 1 or 2.

(4) A service taker or other officer of a civil aircraft holder shall be liable for regressals as provided for in paragraph 2, provided that they have caused the damage intentionally or with gross negligence. In addition, the Service Liability Act (DHG), Federal Law Gazette (BGBl) applies. 80/1965.

Equipment and equipment

§ 9. (1) The civil aircraft holder shall be obliged to make available, in accordance with the state of the art and international experience, the facilities and equipment necessary to ensure effective searches, and in accordance with to be able to function properly.

(2) If the civil aircraft holder does not comply with the obligation laid down in paragraph 1 without further notice, the locally competent security authority of the first instance shall inform the competent authority of the services provided by the civil aircraft holder according to the provisions of paragraph 1 above. , and to carry out the provision of these services.

(3) In the last instance, the Security Directorate shall decide on appeals against shelling pursuant to paragraph 2.

Spaces

§ 10. (1) The civil aircraft holder shall be obliged to provide, to the extent necessary, the premises for the bodies dealing with the administration of the security administration in the field of civil aviation and for the staff of the undertakings authorised in accordance with Section 6. To be made available, to be cleaned and to be supplied with electricity and heating as well as those in § 21 paragraph 1 Z 1 to 6 of the rental law (MRG), BGBl. No 520/1981.

(2) At the request of the locally competent authority of the first instance, the authority responsible for the authorization of the Civil Aviation Authority shall, in the light of the transport tasks of the Civil Aviation Authority, inform the competent authority of the services provided by the competent authority of the competent authority of the competent authority. according to the obligation laid down in paragraph 1, to be provided at the given time, and to the aerodrome holder to perform the provision of such services.

Section 3

Security charge

General

§ 11. (1) In order to carry out tasks under this Federal Act, the air carrier shall be subject to an adequate security charge covering the cost of its activity for each passenger who is flying off the aircraft. The procedure for determining the level of the security charge is based on the implementation of Directive 2009 /12/EC on airport charges, OJ L 327, 22.12.2009, p. No. OJ L 70, 14.3.2009, p. 11.

(2) The independent supervisory authority established in the implementation of Directive 2009 /12/EC shall be responsible for the settlement of disputes between civil aircraft holders and users concerning security charges. The procedures laid down in the implementation of Directive 2009 /12/EC for the independent supervisory authority for the settlement of disputes shall be applied in accordance with the appropriate procedures.

(3) The civil aircraft holder is obliged to make the execution of tasks according to this federal law as efficient as possible and to use all cost savings potential.

Powers of the independent supervisory authority

§ 12. (1) In proceedings pursuant to Article 11 (2), the institutions of the independent supervisory authority or the experts appointed by the independent supervisory authority shall be admitted to all the airports located at the airport and located in the authority of the holder of the civil aircraft holder. to grant spaces, land and vehicles. They are authorized to consult the relevant business documents and to make copies or copies of them free of charge.

(2) The bodies of the independent supervisory authority and the experts appointed by the independent supervisory authority shall be empowered to exercise the powers conferred upon them by this Federal Law or by a Regulation adopted pursuant to this Federal Law. to enforce direct authority and enforcement authority.

Section 4

Supervisory rights and powers

Regulatory oversight

§ 13. (1) In the case of the performance of tasks in accordance with § 5, the civil aircraft holder shall be subject to the supervision and orders of the security authority of the first instance in whose local area of activity the civilian airfield is located and its organs.

(2) The quality of the measures provided for in the security programmes referred to in § 2 or in decisions and permits pursuant to § 4 shall be provided by the Federal Minister of the Interior and the Federal Minister of Transport, Innovation and Technology in their respective Areas of responsibility are controlled.

(3) Give supervisory or control measures in accordance with paragraph 1 or 2 that obligations arising from direct applicable Union law, this federal law or the authorisations granted under this legislation or any other authorisations, do not , the competent authority shall require the competent authority to ensure, within a reasonable period of time, the setting of the acts made redundant. Where and as long as this is necessary for the prevention of an imminent threat to civil aviation security, access to the security area defined in the relevant security programme may be used for certain or all persons, and restricting or prohibiting the introduction of certain or all of the items in the same subject with immediate effect.

(4) In order to carry out the supervision referred to in paragraph 1 and the quality control referred to in paragraph 2, the supervisory authorities and their institutions are authorized to:

1.

all premises, land and vehicles located at the airport and located in the control of the civil aircraft holder, an aeronautical undertaking or a body, as well as operating sites located outside the airport, where measures are taken for the safety of civil aviation,

2.

to inspect the documents relating to the quality of the compulsory filling of the civil aircraft holder, the air carriers or a body, and to make copies or copies thereof free of charge, and

3.

require the necessary information to be supplied by the civil aircraft holder, the air carriers or a body and their service operators, and in the event of the assignment of such undertakings and their service workers.

In doing so, the civil aircraft owners, air carriers or bodies and their employees, as well as in the event of the assignment, shall be involved in the operation of such undertakings and their service users. The institutions of the Public Security Service are empowered to enforce the powers in accordance with Section 50 (2) and (3) of the SPG by means of direct force.

Section 5

Penal, final and transitional provisions

Criminal provisions

§ 14. Where a civil aircraft holder, an air carrier, a body, or any of its employees comply with Union law directly applicable to them, this federal law, permits issued on the basis of these rules or the national law The security program (§ 1) does not comply with obligations in spite of the prior official request in accordance with § 13 para. 3, he is responsible for an administrative surrender and is from the district administration office

1.

for initial non-compliance with a fine of up to EUR 50 000;

2.

in case of recurrence with a fine of up to EUR 80 000

to punish.

Military Airfields

§ 15. In the case of a permit for the use of a military airfield for civil aviation purposes in accordance with § 62 LFG, the holder of the authorization shall enter into the rights and obligations of the civil aerodrome holder, which are normalised by this Federal Act.

Linguistic equality

§ 16. As far as natural persons are referred to in this Act only in male form, they shall refer to women and men in the same way. In applying the name to certain natural persons, the gender-specific form shall be used.

References

§ 17. Insofar as provisions of other federal laws are referred to in this Federal Act, these are to be applied in their respectively applicable version.

Enforcement

§ 18. With the enforcement of this federal law, the Federal Ministers for Home Affairs and for Transport, Innovation and Technology are according to their scope of action according to Part 2 lit. F and K of the annex to § 2 of the Federal Ministries Act 1986 (BMG), Federal Law Gazette (BGBl). No. 76.

entry into force

§ 19. (1) This federal law shall take place on 1 January 2008. Jänner 2011 in force.

(2) Regulations pursuant to this Federal Act, as amended, may already be issued from the day following the presentation of the respective federal law; however, they shall not be issued at the earliest at the same time as the Legislative provisions in force.

Override

§ 20. The Federal Act on Protection against the Security of Civil Aircraft (Aviation Safety Act-LSG 1992), Federal Law Gazette (BGBl). No. 824/1992 in the version of the Federal Law BGBl. 52/2009, will expire at the end of 31 December 2010. By way of derogation, the provisions of the 4. To apply the LSG in 1992 for the last time to duty debts, which were before 1. Jänner 2011 came into being.

Transitional provision

§ 21. (1) The security charges may be determined for the first time three months after the entry into force of the provisions adopted in the implementation of Directive 2009 /12/EC. Up to the initial determination, the amount of the security charge is EUR 7.964, unless the transfer passenger is concerned; the security charge for this is 3.982 euros. If this is necessary due to interim changes in personnel or material costs, tariffs, taxes or charges, these amounts may be exceeded by 50% or up to three times the said amount, in so far as the amount is higher than the level of the the derogation shall be established by means of cost-related, objective, objective, transparent and non-discriminatory criteria.

(2) Safety programmes pursuant to § 2 shall be submitted for the first time by 1 September 2011 at the latest. The security programs to date remain valid until the approval of the security programs in accordance with § 2. Up to this point, the second section shall apply for the search of all persons entering the security area of a civilian airfield.

Article 90

Amendment of the law on the establishment of a residence and residence permit

The Law on the Law of the Netherlands (NAG), Federal Law Gazette (BGBl). I n ° 100/2005, as last amended by the Federal Law BGBl. I n ° 135/2009, shall be amended as follows:

1. The following sentence shall be added to Article 11 (5):

"In the case of initial applications, social benefits are not to be taken into account, which would only result from the granting of the residence permit, in particular social assistance benefits or the compensatory allowance."

2. In § 51 (1) Z 2, the turn shall be "no social assistance" through the turn "neither social assistance nor the compensatory allowance" replaced.

(3) The following paragraph 14 is added to § 82:

" (14) § § 11 (5) and 51 (1) (1) (2) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

6. Main piece

National Defense

Section 1

Defence Law

Article 91

Amendment of the Wehrgesetz 2001

The Wehrgesetz 2001 (WG 2001), BGBl. I n ° 146, as last amended by the Federal Law BGBl. I No 85/2009, shall be amended as follows:

1. In the table of contents, the following paragraph title and title shall be inserted after the title to section 44:

" § 44a.

Soldata representation for soldiers in the training service from the 13. Month "

2. In the table of contents, the heading to § 64 is given by the word "no" replaced.

(3) The following paragraph 5 is added to § 7:

" (5) The military personnel office is a department directly subordinate to the Federal Minister of Defense and Sport. It's not part of the army organization. "

4. § 14 (1) reads:

" (1) At the request of the military commander, municipalities have to participate in the supplement

1.

through the preparation of documents (collection sheets) relating to the names of first and family names, date of birth, place of birth and place of residence or whereabouts of conscripts, as well as the transmission of these records to the military command,

2.

in the case of the presentation of the general request for the position and the notification of the special request for a position,

3.

in the case of the general publication of the convocation to the service and the service of the convening instructions for this service, including the preparatory measures necessary for this purpose, and

4.

in the determination of the facts of a procedure for a waiver or postponing. "

5. In § 37 (1), the first and second sentences are replaced by the following sentences:

" (1) Women and conscripts may, on the basis of voluntary reporting, provide a training service for a period of at least 12 months up to a total of four years, according to the military requirements. A duration of more than 12 months of the training service shall be available on the occasion of the convocation or during the training service, with the exception of the training. In accordance with mandatory military interests, an extension of the training service with the written consent of the persons concerned may be available for a period of up to two years. The training service is for training purposes. "

6. § 38b (2) penultimate sentence is deleted.

7. In § 40, the previous text receives the sales designation "(1)" and shall be added to the following paragraph 2:

"(2) The military personnel office shall inform persons who are eligible for a special military service pursuant to paragraph 1, in accordance with military interests, of these services."

8. In accordance with § 44, the following § 44a shall be inserted with the title:

" Soldier representation for soldiers in the training service from the 13. Month

§ 44a. (1) Soldiers in the training service will have to take part in the 13. The month of this military service shall be chosen from among the two representatives of the soldiers and their substitutes by way of derogation from § 44 (1). Unless otherwise specified in the following, these soldiers ' representatives shall be responsible for the nationwide representation of all named soldiers with regard to the Federal Minister for National Defence and Sport and all commanders who are under the responsibility of the Federal Minister for Defence.

(2) Soldiers according to paragraph 1 shall have additional

1.

for each year of training during the training of troop officers; and

2.

for each course at academies and schools of the Federal Army during the training of subofficialtraining

to select from their circle a soldier representative and his or her substitute. These soldiers ' representatives are responsible for the representation of these soldiers during the training period after Z 1 or 2 to the respective academy or school commander, as well as to the commanders under the responsibility of these commanders. Representation to all other commanders shall also be responsible for the soldiers ' representatives in accordance with paragraph 1 during these periods.

(3) The soldiers ' representatives referred to in paragraph 1 and their replacement men shall be elected within the first six months of each third calendar year for a period of three years. Section 44 (2) and (3) of the election of the soldiers 'representatives shall also apply to the soldiers' representatives referred to in paragraph 1 with the following measures:

1.

The election is to be held as a nationwide postal ballot.

2.

The result of the election is to be made known by the Federal Minister for National Defence and Sport on the usual way for service instructions in the Federal Army.

3.

A request for the implementation of a new election or for the dismissal of a soldier representative shall be submitted to the Federal Minister for National Defence and Sport.

(4) The soldiers ' representatives according to paragraph 2 and their replacement men shall be elected

1.

in the cases referred to in paragraph 2 (1), within a single month; and

2.

in the cases referred to in paragraph 2 (2), within one week

after the beginning of the respective training. Furthermore, Section 44 (2) and (3) on the elections of the soldiers 'representatives shall also apply to the soldiers' representatives as referred to in paragraph 2.

(5) § 44 (4) (1) to (3) and (5) on the beginning and ends of the function of the soldiers 'representatives shall also apply to the soldiers' representatives pursuant to para. 1 or 2. The function of a soldier representative shall be deleted from a reason referred to in § 44 (4) (2) or (3) or (5). the respective replacement person enters this function.

(6) § 44 (5) on the duties of the soldiers 'representatives shall also apply to soldiers' representatives pursuant to para. 1 or 2. In addition, these soldiers ' representatives shall have the special interests of the soldiers pursuant to para. 1 or 2 in service matters as well as in economic, social, cultural and health matters.

(7) § 44 (6) and (7) on the legal status of the soldier's representatives shall also apply to soldiers ' representatives pursuant to para. 1 or 2. "

9. In § 60, the following subsection 2i is inserted after paragraph 2h:

" (2i) The table of contents, § 7 (5), § 14 (1), § 37 (1), § 38b (2), § 40 and § 44a, together with the headline, in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

10. In § 60, the following is added after paragraph 9 of the following paragraph:

"(10) With the expiry of 31 December 2010, Section 64, together with the title, shall become repeal."

11. § 64 together with the title shall be deleted.

Article 92

Amendment of the Military disciplinary law 2002

The Army disciplinary law 2002 (HDG 2002), BGBl. I n ° 167, as last amended by the Federal Law BGBl. I n ° 135/2009, shall be amended as follows:

1. § 22 Z 2 reads:

" 2.

a person in the training service from the age of 13. Month of this military service "

2. In § 86 (1) (2), the final point shall be replaced by the following:

"with the proviso that the calculation of the basis for the calculation of the fine and fine is also to be used for the training premium."

(3) In § 92, the following paragraph 6d is inserted after paragraph 6c:

" (6d) § 22, § 86 (1) and § 93 (6), respectively in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

(4) The following paragraph 6 is added to § 93:

§ § 22 and 86 (1) shall continue to apply in the version in force until the end of 31 December 2010. "(6) The procedures which have not yet been concluded by a final date until 31 December 2010 are subject to the provisions of Sections 22 and 86 (1)."

Article 93

Amendment of the Army Fee Act 2001

The Army Fee Act 2001 (HGG 2001), BGBl. I n ° 31, as last amended by the Federal Law BGBl. I n ° 135/2009, shall be amended as follows:

1. In the table of contents, following the title of the second paragraph, the following paragraph title and heading is inserted:

" § 49b.

Company Pension Fund "

2. § 6 (1) reads:

" (1) A monthly premium is due

1.

Persons in the training service up to the end of the twelfth month of this military service and time soldiers at the level of 32,99 vH of the reference rate and

2.

Persons in the training service from the age of 13. Month of this military service in the amount of 48,23 vH of the reference approach. "

(3) In § 6, the following subsections 1a and 1b are inserted:

" (1a) Persons in the training service shall be due to the age of 13. Month of military service per calendar month a training premium during

1.

the training of troop officers in the amount of 12.60 vH of the reference approach; and

2.

In the course of this training, the training of undergraduate students at academies and schools of the Federal Army, as well as other courses and internships, at the level of 4.36 vH of the reference approach.

(1b) Persons in the training service shall be due to the age of 13. Month of this military service for each journal service for a journal service

1.

Journal services starting on a working day and ending on a working day shall be at the level of 5.76 vH of the reference approach and

2.

Journal services that begin on a Sunday or public holiday or end on a Sunday or public holiday, at the height of 11.52 vH of the reference approach. "

4. In § 6 (4), the introduction of the word shall be made after the word "Mandatory" the phrase "before the end of the twelfth month of this military service" inserted.

5. The following paragraph 5 is added to § 19:

" (5) Persons in the training service shall be subject from the age of 13. § 18 concerning the medical treatment of beneficiaries as well as (1) to (4) do not apply to special cases of this medical treatment. Such persons shall, however, undergo the necessary medical examinations, on the order of the military service responsible for them, in order to establish their capacity to work. "

6. In the 7. The main item is inserted after the title of the second section of the following § 49b with headline:

" Occupational Pension Fund

§ 49b. Persons in the training service will have to take part in the training. The month of this military service is entitled to a contribution rate after 1. Part of the Operational Staff and Self-Employed Welfare Act (BMSVG), BGBl. I n ° 100/2002, by the Federal Government in the amount of 1.53 vH, the sum of the monthly allowance, the salary supplement, the recognition premium, the monthly premium, the application remuneration, the training premium, the journal service compensation and the foreign training allowance. The contributions shall be made by the Federal Government in the way of the insurance institution to the public servant in the Federal Office responsible for the Federal Republic of Germany (BV-Checker). As long as the person in the training service still has an upright service from the time before the training service enters, the contributions of the federal government to the BV cash register of the last employer are to be provided. "

7. In § 60, the following paragraph 2k is inserted after paragraph 2k:

" (2l) The table of contents, § 6 para. 1, 1a, 1b and 4, § 19 para. 5 as well as § 49b with headline, each in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 94

Amendment of the Foreign Application Act 2001

The Foreign Application Act 2001 (AuslEG 2001), BGBl. I n ° 55, as last amended by the Federal Law BGBl. I No 85/2009, shall be amended as follows:

1. § 3 (3) and (4) reads as follows:

" (3) Gilt a soldier from the

1.

Military service as a time soldier or

2.

Training Service

as specified in paragraph 2 above, the corresponding military service shall be continued immediately after the end of the foreign-service presence service. In this case, the soldier shall be deemed to have been summered to such a military service with that day.

(4) If a soldier is released from the ground military service as early as in accordance with paragraph 2 above, the duration of the international service presence service shall be set off for the duration of the basic service. If, in these cases, the duration of the basic service has not yet expired, paragraph 3 shall be applied on the continuation of military service and convocation to this military service. "

2. In § 11, the following paragraph 2h is inserted after paragraph 2g:

" (2h) § 3 (3) and (4) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. "

Section 2

Heeresforstverwaltung

7. Main piece

Economy

Article 96

Amendment of the Competition Act

The Competition Act, BGBl. I n ° 62/2002, as last amended by the Federal Law Gazette (BGBl). I n ° 2/2008, shall be amended as follows:

The previous text of § 20 receives the sales designation "(1)" . The following paragraph 2 is added:

" (2) In the cases in which the Federal Competition Authority is responsible for the certification, it shall decide in the supreme authority. Their modesty shall not be subject to the repeal or amendment of the administrative system. "

Article 97

Amendment of the Mineral Raw Materials Act (Förderzinsnovelle 2011)

The Mineral Raw Materials Act, BGBl. I n ° 38/1999, as last amended by the Federal Law BGBl. I No 65/2010, shall be amended as follows:

1. § 69 (2) reads:

" (2) The calculation basis for the hydrocarbons for hydrocarbons is the average annual import value loco limit per tonne of crude oil (for liquid hydrocarbons) and per TJ of natural gas (for gaseous hydrocarbons) in the calendar year of the Promotion, calculated on the basis of the import statistics of statistics Austria. This average import value per unit is to be calculated by dividing the total value of the loco limit, which is shown in the year, by the designated total annual import quantity. If import is not carried out in a calendar year, the average annual import value, calculated on the basis of the German import statistics for the Federal Republic of Germany, is loco German limit per tonne of crude oil (per TJ of natural gas) of the calculation. on the basis of this. "

(2) The following paragraphs shall be inserted in accordance with Article 69 (3):

" (3a) The rate of support for liquid hydrocarbons shall be the following percentage of the calculation basis:

1.

in the case of a calculation basis of less than EUR 75 per tonne of crude oil

2%,

2.

in the case of a calculation basis of 75 to 400 euros per tonne of crude oil, the percentage increases linearly

from 2% to 14%,

3.

for a calculation basis of more than 400 euro per tonne of crude oil

14%.

(3b) The rates for gaseous hydrocarbons shall be the following percentage of the calculation basis:

1.

in the case of a calculation basis of less than EUR 1 500 per TJ of natural gas

7%,

2.

for a calculation basis of 1 500 to 7 100 Euro per TJ of natural gas, the percentage is linear

from 7% to 19%,

3.

for a calculation basis of more than EUR 7 100 per TJ of natural gas

19%.

Section 69 (4) reads as follows:

" (4) The Federal Minister for Economic Affairs, the Family and Youth may, in agreement with the Federal Minister for Finance, determine surcharges or surcharges for this by Regulation, insofar as this is intended to prevent a disturbance of the the balance of economic equilibrium or the defence of an impairment of the competitive position of the members of the mining industry or the defence of a deterioration in the security of supply of the market with its own mineral raw materials or to the Improvement of the utilization of deposits of the federal mineral raw materials or on the Protection of other economically important issues is necessary. "

4. In § 223 the following paragraph 22 is added:

" (22) The Funding Ordinance 2006, BGBl. II No 83, shall not enter into force on 31 December 2010. § 69 para. 2, 3a, 3b and 4 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. § 69 in the version of the Federal Law BGBl. I n ° 65/2010 and the Subsidy Interest Regulation 2006 are to be found before the 1. Hydrocarbons supported in January 2011 shall be applied even if the settlement is carried out after that date. "

Article 98

Amendment of the SME Support Act

The Federal Act on Special Support for Small and Medium-sized Enterprises (KMU-Förderungsgesetz), BGBl. No 432/1996, as last amended by the Federal Law BGBl. I n ° 52/2009, shall be amended as follows:

1. In Section 7 (2), the amount shall be: "1.5 billion euros" by the amount "750 million euros" replaced.

2. In Section 7 (3), after the word "Finance" the phrase "for the AWS" inserted. After the word "Obligations" the phrase "in accordance with paragraph 1" inserted.

3. In Section 7 (3a), the phrase "Until 31.12.2010 the Federal Minister of Finance for the ÖHT" through the phrase "The Federal Minister of Finance may be responsible for the ÖHT" replaced. After the word "Obligations" the phrase "in accordance with paragraph 1" inserted.

(4) The following paragraph 9 is added to § 10:

" (9) § 7 para. 2, Abs 3 and Para. 3a in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 99

Amendment of the Industrial Regulations 1994

The Industrial Order 1994-GewO 1994, BGBl. N ° 194, as last amended by the Federal Law BGBl. I No 66/2010, shall be amended as follows:

1. § 17 (1), last sentence shall not apply.

2. § 37 is deleted.

3. § 77 (5) to (9).

4. The following sentence is added to section 361 (2):

"This shall not apply in the event of the withdrawal of the commercial authorization or of a measure pursuant to § 91 on the basis of a legally binding non-opening or annulment of the insolvency proceedings in the absence of a lack of cost-covering assets."

Section 365a (1) first sentence reads as follows:

"The district administrative authority shall enter natural persons into the business register who are active in the function as a commercial owner, an authorized person, a managing director or a branch managing director."

6. § 365a (1) (6) to (9) are:

" 6.

the location of the commercial authorization and the locations of other facilities,

7.

the date of the establishment and the completion of the commercial authorization and the commencement of, and the cessation of, the exercise of the business in a further establishment;

8.

an indication by whom the order of the managing director or the branch manager has been made,

9.

Start and end of function as managing director or branch manager, "

7. In § 365a (5) Z 3 lit. b dispense with the words "the current and last calendar year" .

8. § 365b (1) Z 3 reads:

" 3.

the location of the commercial authorization and the locations of other facilities, "

§ 365b (1) Z 5 reads as follows:

" 5.

the date of the establishment and the completion of the commercial authorization and the commencement of, and the cessation of, the exercise of the business in a further establishment, "

10. § 367 Z 3 is deleted.

11. The following Z 52 and Z 53 are added to § 376:

" 52.

At the time of the entry into force of the Federal Law BGBl. I n ° 111/2010 existing integrated establishments may continue to be maintained in accordance with the rules in force until then. § 17 (1), last sentence, § 37 and § 367 Z 3 GewO 1994 in the version before the Novelle BGBl. I No 111/2010 shall be applied to these establishments. The data on the existing premises of integrated establishments, the skilled workers of these establishments and the completion of the right to manage an integrated operation must be kept in the trade registers.

53.

A communication on the issue of proof of the compulsory certificate of competency shall be deemed to be a notice of determination in accordance with § 19. "

12. The following paragraph 46 is added to § 382:

" (46) § 361 (2), § 365a (1), first sentence, § 365a (1) (6) to (9), § 365a (5) (3) (b), § 365b (1) (3), § 365b (1) (5) and § 376 (2) (52) and (Z) (53) in the version of the Budget Accompanying Act 2011, BGBl. I n ° 111/2010, shall enter into force with the following month's serts following the presentation of the aforementioned Federal Act; at the same time, Section 17 (1), last sentence, § 37, Section 77 (5) to (9) and § 367 Z 3, as amended by the Federal Law of BGBl Act, shall be replaced by the following month's serenders. I n ° 66/2010, except for force. '

8. Main piece

Labour and social affairs

Article 100

Amendment of the Federal Nursing Money Act

The Federal Nursing Money Act, BGBl. N ° 110/1993, as last amended by the Federal Law BGBl. I n ° 147/2009, shall be amended as follows:

1. In § 4 (2), the expression "50 Hours" by the expression "60 Hours" and the expression "75 Hours" by the expression "85 hours" replaced.

2. In § 5 the amount shall be: "1 242,00" by the amount "1 260,00" replaced.

3. In § 12 (1) Z 1 the expression " State health fund within the meaning of the agreement in accordance with Art. 15a B-VG on the organisation and financing of the health care system, BGBl. I No 73/2005, " by the expression " State health fund within the meaning of the agreement in accordance with Art. 15a B-VG on the organisation and financing of the health care system, BGBl. I No 105/2008, " replaced.

4. § 12 (1) Z 3 reads:

" 3.

for the duration of the cessation of a custodial sentence; this shall not apply if the custodial sentence is carried out by holding in the electronically supervised house arrest in accordance with the Fifth Section of the Penal Code, "

5. The following sentence shall be added to Article 12 (6):

"Can't take credit, they are to reclaim these care money."

6. § 17 together with the title is:

" Payout

§ 17. (1) With regard to the payment of the care money, unless this federal law determines otherwise, the provisions applicable to the respective decision-maker in the enforcement of the standards referred to in § 3 above.

(2) By way of derogation from paragraph 1, the care allowance shall be paid to persons in accordance with § 3 (1) Z 4 lit. j and l each monthly paid out in retrospect. "

Section 22 (1) Z 1 and 2 reads as follows:

" 1.

§ 3 paragraph 1 Z 1 lit. a to f and Z 7 of the social insurance institution responsible for the granting of the full pension, pension or special pension; in that area in which the General Accident Insurance Institution is responsible for the granting of the full pension, which Pension insurance institution;

2.

§ 3 (1) (2) and (3) of the competent accident insurance institution; in that area in which the General Accident Insurance Institution is responsible, the Pension Insurance Institution; "

8. In § 22 (1) Z 7a the expression "ÖBB-Dienstleistungs Gesellschaft mbH" by the expression "Insurance Institute for Railways and Mining" replaced.

9. § 23 (2) and (3) reads:

" (2) The Federal Government has to reimburse the institutions of the statutory accident insurance the expenses for the care allowance paid on the basis of disability and the corresponding share of the administrative expenses for this purpose, whereby revenues for the reason for this is due to are to be deducted for the care allowance paid to the person who is a disability. The expenses for the care allowance made on the basis of a disability can be determined on a flat-rate basis and replaced by the federal government at the level of the fixed amount. The Federal Minister of Labour, Social Affairs and Consumer Protection has to set the lump sum in agreement with the Federal Minister for Finance. Paragraph 1 of the third and fourth sentences must also be applied. For the financial execution of the tasks in accordance with § 22 (1) Z 1 and Z 2, the pension insurance institution as decision-maker in accordance with this federal law in the area of the General Accident Insurance Institution has its own calculation circuit as part of the of their clearance of accounts, which clearly enables the allocation of the expenses required for the performance of these tasks and of the income associated with them, and, in the course of the annual accounts, to take account of their own account of the success of the accounts for this role.

(3) The federal government shall have as of 1. January 2011 to December 31, 2011, of the ÖBB-Holding AG according to § 52a of the Federal Railways Act, BGBl. No 825/1992, as last amended by the Federal Law BGBl. I n ° 95/2009, with affairs according to the Federal Nursing Money Act, and from 1. January 2012 of the Insurance Institution for Railways and Mining, as decision-makers in accordance with Section 22 (1) (7a), the expenses for the care allowance proven in the calculation of success and the other expenses referred to in paragraph 1, first sentence. Expenses corresponding to expenses corresponding to Section 1 of the General Social Insurance Act (ASVG), BGBl, as far as these expenses are concerned, as far as they are concerned. No 189/1955, insured active staff exceeding a contribution rate of 0.8 vH. "

10. In § 23, the following paragraphs 3a, 3b, 3c and 3d shall be inserted after paragraph 3:

" (3a) The BGBl Act of ÖBB-Holding AG pursuant to Section 52a of the Bundesbahngesetz (Federal Railways Act) as amended by the Federal Law of the Federal Republic of Germany. In accordance with the requirements of the Company or its legal successor, as long as it is required by the Insurance Institution for Railways and Mining, its IT systems and support facilities shall be: Insurance institution for railways and mining against payment for the performance of tasks pursuant to section 22 (1) (7a) 7a to continue to be used and to be used for the insurance institution for railways and mining in accordance with the requirements of the insurance institution.

(3b) For the financial execution of the tasks referred to in Article 22 (1) (Z) 7a, the Insurance Institution for Railways and Mining has to set up its own account as part of its clearance of accounts, which shall allocate the accounts for the performance of these tasks. Tasks required by ÖBB-Holding AG or its legal successor in accordance with paragraph 3c of ÖBB-Holding AG or its legal successor are clearly made possible and, in the course of the annual financial statements, a separate income statement for this role.

(3c) The part of their expenses not covered by the Federal Government pursuant to Section 3 of the Insurance Institution for Railways and Mining is to be compensated by ÖBB-Holding AG or its legal successor, whereby ÖBB-Holding AG is responsible for this effort by the affected parties. Companies replaced. To this end, ÖBB-Holding AG or its legal successor of the Insurance Institution for Railways and Mining has the share of the contribution income in accordance with Section 3, which corresponds to a contribution rate of 0.8 vH, to the first day of each month, beginning with 1. Jänner 2012. The ÖBB-Holding AG or its legal successor has to prefinance this compensation payment, after consultation with the Insurance Institution for Railways and Mining, in accordance with the maturity of the maintenance payments, and already the Payout of the 1. January 2012 due to the payment of care payments due. This pre-financing shall be offset in each case with the proportion of the contribution due for the first day of each month.

(3d) ÖBB-Holding AG or its legal successor shall not be entitled to the Federal Government for the application of the costs to the Insurance Institution for Railways and Mines. "

11. In § 23 (4), the expression "ÖBB-Dienstleistungs Gesellschaft mbH" by the expression "Insurance Institute for Railways and Mining" replaced.

12. In § 33 (2), the point at the end of Z 15 is deleted; the following Z 16 and 17 are added:

" 16.

Care and relief measures as well as the overall extent of the established nursing needs

17.

Amount of the amount which is paid out to the recipient of the cost replacement according to § 18 (2). "

13. In accordance with § 48a, the following § 48b with headline is inserted:

" Transitional provisions on Novelle BGBl. I No 111/2010

§ 48b. (1) Allen on 1. Before 31 December 2010, the provisions of this Federal Law applicable to the evaluation of the claim shall be based on the procedures for granting or increasing the care allowance which have not yet been concluded by law in 2011.

(2) A reduction or withdrawal of a legally convicted care allowance due to the statutory changes to the eligibility requirements in accordance with § 4 paragraph 2 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, is only admissible if there has also been a substantial change in the extent of the need for care. This shall also apply in the case of a freezing order in accordance with Section 9 (2).

(3) In the cases of § 9 para. 1 second sentence, a lower classification compared to the classification according to the respective Land Care Money Act is due to the statutory changes to the eligibility requirements in accordance with Article 4 (2) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, only if there has been a substantial change to the extent of the need for care.

(4) The provisions of paragraphs 1 to 3 shall also apply to judicial proceedings.

(5) For persons according to § 3 paragraph 1 Z 4 lit. j and l, which receive a care allowance in December 2011 and in which the entitlement to benefits is maintained on 31 December 2011, is an advance payment of care allowance. This advance is due in place of the proportional part of the nursing allowance in accordance with § 9 para. 3 for the calendar month in which the right to care allowance is issued. The advance payment is in the amount of the care money paid out for December 2011 at the latest on 1. Jänner 2012 liquid. All the provisions applicable to the care allowance shall also apply to the advance payment. "

14. The following paragraph 16 is added to § 49:

" (16) It comes into force:

1.

with 1. January 2011 § 4 para. 2, § 5, § 12 paragraph 1 Z 1 and Z 3 as well as section 6, § 23 para. 3 as well as § 48b (1) to 4 with headline in the version of the Budgetbegleitgesetz 2011, BGBl. I No 111/2010;

2.

with July 1, 2011, § 22 (1) (1) and (2) and 23 (2) in the version of the Budgetbegleitgesetz 2011, BGBl. I No 111/2010;

3.

with 1. Jänner 2012 of § 17, § 22 paragraph 1 Z 7a, § 23 para. 3a, 3b, 3c, 3d and 4 as well as § 48b paragraph 5 in the version of the Budgetbegleitgesetz 2011 BGBl. I No 111/2010;

4.

with July 1, 2012, § 33 para. 2 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010. "

Article 101

Amendment of the War Prisoner Compensation Act

The War Prisoner Compensation Act (KGEG), BGBl. I n ° 142/2000, as last amended by the Federal Law BGBl. I n ° 147/2009, shall be amended as follows:

1. In § 11 paragraph 1 Z 5, in § 12 paragraph 2 Z 3 and in § 13 para. 1 the expression "ÖBB-Dienstleistungs Gesellschaft mbH" in each case by the expression "Insurance Institute for Railways and Mining" replaced.

(2) The following paragraph 8 is added to § 23:

" (8) § 11 paragraph 1 Z 5, § 12 para. 2 Z 3 and § 13 para. 1 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2012 in force. "

Article 102

Amendment of the Federal Railways Act

The Federal Railways Act, BGBl. No 825/1992, as last amended by the Federal Law BGBl. I n ° 95/2009, is amended as follows:

1. § 52a together with headline reads:

" Administrative implementation of pension matters

§ 52a. The ÖBB-Holding AG or any company or institution commissioned by the ÖBB-Holding AG administers the pension affairs of all persons entitled to benefits under the Bundesbahn-Pension Act (Bundesbahn-Pension gesetz) administratively. "

(2) The following paragraph 13 is added to § 56:

" (13) § 52a together with the title in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2012 in force. "

Article 103

Amendment of the Disabled Persons Act

The disability employment law, BGBl. N ° 22/1970, as last amended by the Federal Law BGBl. I No 81/2010, shall be amended as follows:

1. § 2 (1) and (2) reads as follows:

" (1) Beneficiaries of disabled persons within the meaning of this Federal Act are Austrian nationals with a degree of disability of at least 50 vH. Austrian nationals are the following persons with a degree of disability equal to or greater than 50 vH:

1.

Citizens of the Union, nationals of Contracting Parties to the Agreement on the European Economic Area, Swiss citizens and members of their families,

2.

refugees who have been granted asylum as long as they are entitled to stay in the territory of the Federal Republic of Germany,

3.

Persons who have a residence permit entitled "Permanent residence-EC" or "permanent residence-family member" according to § 45 or § 48 of the German Law on Admission And Residence (NAG), Federal Law Gazette (BGBl). I No 100/2005,

4.

Persons with a residence permit entitled "Permanent residence-EC" of another Member State of the European Union, to which a settlement authorisation has been issued in accordance with Article 49 (2), (3) and (4) of the NAG.

(2) Persons with disabilities who are not eligible for the benefit of the disabled within the meaning of paragraph 1 shall be those who:

a)

are in school or vocational training, or

b)

the 65. have been exceeded and are not in employment, or

c)

According to national or national legislation, cash benefits due to permanent invalidity (permanent occupational disability) or pensions or pensions from the age of insurance cover and are not in employment, or

d)

are not subject to an upright social security duty and as a result of the extent of their functional impairments to pursue gainful employment, also in a protected workplace or in an integrative establishment (§ 11) are not in a position to do so. "

2. § 2 (3) reads:

" (3) The exclusion provisions of para. 2 lit. a does not apply to disabled persons who are in employment as apprentices, to undergo an education for the higher education of health and nursing care, to be trained at a midwifery academy or a corresponding university of applied sciences or for the purposes of compulsory education for the future occupation required for a completed higher education qualification, after the completion of this higher education and fulfilling the conditions set out in paragraph 1. "

3. § 6 para. 2 lit. d is:

" (d)

the costs of accompanying aid in working life, in particular work assistance, vocational training assistance (Section 8b of the Vocational Training Act, BGBl. No 142/1969), Job Coaching and Clearing as well as other support structures, in particular personal assistance in the workplace and consultancy services for enterprises; "

4. § 6 para. 2 lit. g is:

" (g)

the setting up of a self-employed activity in a self-employed capacity, as well as the flat-rate payment of a disability-related additional expense for the disabled entrepru-tion. "

Section 8 (2) reads as follows:

" (2) The dismissal of a beneficiary disabled (§ 2) may not be pronounced by a service provider until the Committee for Disabled Persons (§ 12) after hearing the works council, the disabled person (substitute) or the Staff representation within the meaning of the Federal Personnel Representation Act or , the relevant national legislation has been approved; the service provider is party to this procedure. Notice of termination without the prior consent of the Committee for Disabled Persons shall be legally ineffective if, in exceptional cases, the consent is not subsequently granted. This consent shall not be granted if the membership of the persons concerned by the beneficiaries is the result of a working accident according to § 175f of the General Social Insurance Act (ASVG), BGBl. No. 189/1955. An exceptional case which justifies the approval of an already expressed notice shall be given if the service provider was not known at the time of the termination of the dismissal and also did not have to be aware that the service taker was belongs to the persons concerned of the disabled persons within the meaning of § 2. (4) and (4a) shall apply. "

6. § 8 (6) lit. b is:

" (b)

if the service has not been in existence for more than four years at the time of the award of the notice, unless the determination of the beneficiary property takes place within that period, and during the first six months only: the determination of the beneficiary's property as a result of an industrial accident triggers this legal order, or a change of job is made within a group. "

7. § 9 (2) reads:

" (2) The compensation tax shall be for each individual person who would be required to be employed, as of 1. January 2011 monthly 226 Euro. By way of derogation, the compensation tax for service providers employing 100 or more employees shall be equal to 1 for each person who would be employed. January 2011 monthly 316 Euro and for service providers who employ 400 or more employees, for each person who would be to be employed, from 1. January 2011 monthly 336 Euro. These amounts shall be from 1. Jänner 2012 and subsequently with effect from 1. To multiply each year with the adjustment factor set for the General Social Security Act. The multiplied amounts are to be rounded to the next full euro amount, with amounts below 50 cents being negligible and amounts of 50 cents to be added to a full euro. The rounded amounts shall be based on the following adjustment. The Federal Minister for Labour, Social Affairs and Consumer Protection has determined the respective level of the compensation tax with a regulation. This Regulation may also be put into effect retroactively. "

8. § 9a (1) reads:

" (1) Service providers receive from the compensation fund (§ 10) a premium in the amount of the eligible disabled persons employed in training (§ 2 para. 3) in accordance with § 9 para. 2 1. Set of compensatory taxes fixed. "

9. § 10a para. 1 lit. a is:

" (a)

The purpose of occupational integration for the disabled persons (Article 2 (1) and (3)) and the disabled persons referred to in paragraphs 2, 3 and 3a; for all these persons, however, only if they are permanently resident in the disabled in the territory of the Federal Republic of Germany, or in the territory of the Federal Republic of Germany; "

10. § 10a (1) (lit). j is:

" j)

in accordance with the resources available for such purposes, the granting of grants and loans for investment carried out by undertakings, which shall be used to improve accessibility for persons with disabilities. "

11. § 10a (3a) reads:

" (3a) Disabled persons who do not fall within the meaning of Article 2 (1) may be granted the aid enumerated in paragraph 1 (a), (c), (d), (h) and (i) if the degree of their disability is at least 50 vH, have their permanent residence in the territory of the Federal Republic of Germany or in the The Federal Republic of Germany is permanently engaged in gainful employment and cannot attain or maintain a job without these assistance measures. "

12. The following two sentences are added to Section 12 (1):

" The service provider is obliged to the works council or, respectively, before the initiation of a dismissal procedure in accordance with § 8 of this federal law. to communicate to the Staff Committee and the disabled person, who can take a position within a week. Where the person with whom the disabled person is responsible has informed the employer of the use of a deputy with the exercise of the right of hearing within the meaning of this provision, the employer shall inform the representative of that person. The Federal Office of Social Affairs and the Disabled has to take care that a crisis intervention is offered before a procedure is carried out in accordance with § 8 BEinstG. "

13. The last sentence is deleted in Section 12 (3).

14. § 13b (2) reads:

"(2) The necessary number of deputites shall be ordered in the same way for the chairman and each co-sitter."

15. The following sentence shall be added to section 14 (8):

"The replacement of the travel expenses shall not be required if the journey distance (km of road) between the place of residence and the location of the investigation does not exceed 50 km (simple route)."

Section 22a (1) reads as follows:

" (1) If at least five persons with disabilities (§ 2 para. 1 and 3) are permanently employed in an establishment, they shall be elected by these persons in accordance with the provisions of the following provisions (substitute) as an institution. If, in a holding, at least 15 persons with disabilities are employed permanently, two deputised persons shall be elected for the disabled person. If, in a holding, at least 40 persons with disabilities are employed permanently, three substitutes are to be chosen for the disabled person. The alternates may, on behalf of the disabled person, carry out tasks within the meaning of paragraphs 7 and 8, even in the case of the presence of the disabled person. If necessary, a point of order may be adopted. "

17. The second sentence is deleted in Section 22a (3).

18. § 22a (4) reads:

" (4) All eligible disabled persons of the holding who have been employed on the day of the election for at least six months in the holding and 18 are eligible. They have completed their life year. "

19. In § 22a (7), the first and second sentences are:

" The disabled person (substitute) is called to carry out the economic, social, health and cultural interests of the handicapped persons with the agreement of the works council. The disabled person shall be entitled to convene an annual meeting of all the beneficiary disabled persons of the holding. Where the disabled person has a representative responsible for this task, the person responsible for the disabled person shall make the convocation. "

20. § 22a (8) and (9) reads:

" (8) The disabled person (substitute) is in particular appointed,

a)

to work towards the application of the provisions of this Federal Law and to ensure that the rules governing the employment relationship of persons with disabilities are complied with;

b)

notification of perceived deficiencies to the works council, the farmer and, if necessary, to the bodies created for the protection of workers, and to work towards the elimination of such deficiencies;

c)

-to make proposals on employment, training, vocational and medical rehabilitation measures, and to highlight the special needs of disabled workers;

d)

take part in all meetings of the works council and of the works committee as well as of committees of the works council pursuant to section 69 (4) of the ArbVG with an advisory vote, unless a deputy has been entrusted with the performance of this task.

(9) The farmer is obliged to consult with the disabled person (substitute) and to provide the information necessary for the performance of his/her duties, in particular he has the disabled person's confidential staff on substantial, to inform the employment relationship, such as the beginning, end and change of employment relationships of disabled workers, of accidents at work, as well as of health reports of more than six weeks per calendar year. "

21. In § 22a (10), after the word "Disabled Person Person" the expression "(alternate)" ; the second half-sentence is deleted.

22. In § 22a (11), the fifth, sixth and seventh sentences shall be adopted in accordance with the following words: "Central disabled person" the expression "(alternate)" inserted.

23. In § 22a (13), the sixth, seventh and eighth sentences shall be adopted in accordance with the following words: "Group disabled person" the expression "(alternate)" inserted.

24. The previous text of Section 22a (15) shall be preceded by the following two sentences:

" The disabled person (substitute) shall be responsible for the proper performance of their duties, premises, business and business requirements as well as other material requirements in one of the size of the holding and the needs of the Appropriate extent to be provided free of charge by the farmer to persons with disabilities (deputising). In the same way, the farmer shall provide free of charge for the maintenance of the premises and items provided. "

§ 22b reads:

" § 22b. For the services of the Federal Government, the Länder and municipalities which do not fall under the provisions of the Labour Constitution Act, the provisions of Section 22a shall apply with the Staff Committee in accordance with the statutory provisions governing the Staff Committee. The duration of the activity shall be five years. "

26. The following paragraph 15 is added to § 25:

" (15) § 2 para. 1 to 3, § 6 para. 2 lit. d and g, § 8 para. 2 and para. 6 lit. b, § 9 para. 2, § 9a para. 1, § 10a para. 1 lit. a and j, § 10a (3a), § 12 (1) and (3), section 13b (2), section 14 (8), section 22a (1), (3), (4), (7), (8), (9), (10), (11), (13) and (15), § 22b, § 25a and § 27 (8) in the version of the 2011 Budgetbegleitgesetz, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

27. The text of the previous § 25a is given the sales designation "(1)" ; the following paragraph 2 is added:

" (2) The provisions of Section 2 (1), Z 1, 3 and 4, of Directive 2003 /109/EC of the Council of 25 November 2003 on the status of third-country nationals who are long-term residents and Directive 2004 /38/EC of the European Parliament and the Council of 29 April 2004 on the right of citizens of the Union and their family members to be implemented. "

28. The following paragraph 8 is added to § 27.

" (8) § 8 (6) lit. b in the version of this federal law applies to those service conditions which will be newly founded after 31 December 2010. "

Article 104

Amendment of the Federal Disabled

The federal disability law, BGBl. No. 283/1990, as last amended by the Federal Law BGBl. I No 81/2010, shall be amended as follows:

1. Section V, including headings, is deleted.

(2) In § 9 (1), the point at the end of Z 8 is replaced by a dash, and the following Z 9 is added:

" 9.

a representative of the Austrian Seniors Council. "

3. In § 10 para. 1 the expression "§ 9 (1) (2) to (7)" by the expression "§ 9 para. 1 Z 2 to 7 and Z 9" replaced.

4. The following sentence is added to Article 45 (4):

"The replacement of the travel expenses shall not be required if the journey distance (km of road) between the place of residence and the location of the investigation does not exceed 50 km (simple route)."

(5) The following paragraph 13 is added to § 54:

" (13) § 9 (1), § 10 (1), § 45 (4) and § 55 (6) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. Section V, together with the headings, shall expire on 31 December 2010. '

6 .. The following paragraph 6 is added to § 55:

"(6) Procedures in accordance with § 36, which are pending at the Federal Social Office or the Federal Appointment Commission on 31 December 2010, shall be brought to an end in accordance with the provisions in force until 31 December 2010."

Article 105

Amendment of the Federal Disability Equality Act

The Federal Disability Equality Act, BGBl. I n ° 82/2005, as last amended by the Federal Law BGBl. I No 62/2010, shall be amended as follows:

(1) The following sentences are added to § 8 (2):

" All Federal Ministries, the President or The President of the Constitutional Court, the Administrative Court, the Court of Auditors, the National Council and the Federal Council, as well as the People's Office, have drawn up the part-day plan drawn up for their area of responsibility until 31 December 2010. on their homepage. If the part-page plan is made known, indirect discrimination within the meaning of section 5 (2) is only available because of structural barriers in buildings used by the federal government, insofar as the elimination of the barriers is provided for in this part-day plan and until 31 December 2019 has not yet been implemented. "

(2) The following paragraph 1c is inserted in § 19:

" (1c) § 8 para. 2 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force. "

Article 106

Amendment of the Federal Social Insurance Act

The Federal Social Insurance Act, BGBl. No 150/2002, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 82/2005, shall be amended as follows:

Section 3 (3) is deleted.

Article 107

Amendment of the Hausworried Act

The Hausanxigergesetz (Hausanxigergesetz), as last amended by the Federal Law BGBl. No 44/2000, shall be amended as follows:

1. In § 7 (4) the phrase shall be: "The Governor of the State has a regulation" through the phrase "The Federal Unification Office has at the request of a collective contractual body of employees by minimum wage rate" replaced.

2. In Section 7 (5), the phrase "this Regulation" through the phrase "this minimum wage" replaced.

3. § 7 (7) shall be deleted.

4. In § 8, the phrase "has the governor of the country by regulation" through the phrase "The Federal Office of Unification Has, at the request of a collectivelycontractable body of employees, by minimum wage" replaced.

5. In Section 10 (2), the word order shall be "Regulation of the Regional Governor" through the phrase "Minimum wage rate of the Federal Office for the Unification Of The Union at the request of a collective contractual body of the employees" replaced.

6. In § 11, the word "Regulations" by the word "Minimum wage rates" and the second sentence is deleted.

7. The following sentence is added to Section 12 (2):

"This also applies to the remuneration in accordance with § 7, the material costs according to § 8, as well as the blocking money according to § 10."

8. In § 14 (2), the word order shall be deleted "The Federal Ministry of Social Administration in accordance with Section 12 (4) of the Victims ' Welfare Act," and the word shall be "Landesinvalidenamt" by the word "Federal Social Office" replaced.

9. In § 14a the term " " in the version of the Federal Law BGBl. I No 44/2000 " .

10. In § 14b (1), the expression " a Karenzurlaubes according to § § 15, 15a, 15b and 15d MSchG and the § § 2, 5 and 9 of the Parents-Karenzurlaubsgesetz (EKUG), BGBl. No. 651/1989 " by the expression " a Karenz according to the MSchG or Väter-Karenzgesetz (VKG), BGBl. No. 651/1989, " replaced.

11. In § 17 (3), the expression "of the Karenzurlaubes (§ § 15, 15a, 15b and 15d MSchG and § § 2, 5 and 9 EKUG)" by the expression "der Karenz nach dem MSchG oder VKG" replaced.

12. In accordance with § 30, the following § 30a and heading is inserted:

" referrals

§ 30a. Insofar as other federal laws are referred to in this Federal Act, these are to be applied in the respectively applicable version. "

13. In § 31, para. 4, the expression "social administration" by the expression "Labour, Social Affairs and Consumer Protection" replaced.

14. The following paragraphs 6 to 8 are added to § 31:

" (6) § 7 para. 4 and 5, § 8, § 10 sec. 2, § 11 and § 12 paragraph 2, in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, enter into force on 1 July 2011. At the same time, Section 7 (7) is repeal.

(7) Minimum wage rates in accordance with § 7 para. 4, § 8, § 10 para. 2 and § 12 para. 1, in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, may be adopted as from 1 July 2011. However, they may not be less than 1. January 2012 will enter into force.

(8) The existing regulations of the provincial capitals issued pursuant to section 7 (4) to (7) and § § 8 and 10 (2) shall, with the entry into force of those amendments, repeal the existing minimum wage rates of the Federal Office of Unification with which the Regulation of the remuneration according to § 7, the material cost replacement according to § 8 as well as the blocking money according to § 10 shall be effected. "

Article 108

Amendment of the Labour Constitution Act

The Labour Constitution Act, as last amended by BGBl. I n ° 101/2010, shall be amended as follows:

1. § 22 (2).

(2) In § 264, the following paragraph 26 is added:

"(26) Section 22 (2) shall not enter into force on 1 July 2011."

Article 109

Amendment of the 1977 Unemployment Insurance Act

The Unemployment Insurance Act 1977, BGBl. N ° 609, as last amended by the Federal Act BGBl. I No 64/2010, shall be amended as follows:

1. § 18 para. 2 lit. c is:

" (c)

78 weeks after completion of a professional measure of rehabilitation from the statutory social insurance scheme, which started after 31 December 2010. "

2. § 21 (1) seventh sentence reads:

" Annual contribution basis, which includes a period of time in which insurance pursuant to § 1 (1) (1) (lit). e (development worker) or in the Karenz (urlaubs) money or child care allowance or a combined wage (§ 34a AMSG) was obtained or the normal working time for the purpose of the mortal accompaniment of a close relative or the accompaniment of a severe has been reduced in accordance with § 14a or § 14b AVRAG or a similar regulation, shall be disregarded if these are lower than the annual contributions for the year otherwise to be used. "

3. In § 26 (7) the expression "§ 25 (1), first sentence, paragraph 3, with the proviso that the replacement obligation also occurs in the case of slight negligence, and (4 to 8) (reclaim)" by the expression "§ 25 (1), (3) with the proviso that the replacement obligation also occurs in the event of slight negligence, and (4 to 7 (reclaim))" replaced.

4. In § 27 (2), the expression "Part-time allowance must be paid for at least five years for persons who complete the regular penal age after five years at the latest" by the expression "Part-time allowance is due for persons who complete the regular penal age after seven years at the latest" replaced.

5. In § 27 (4) the expression "55 vH" by the expression "50 vH" replaced.

6. § 41 (1) third sentence reads:

" If it is more favourable for the recipients of an emergency aid, the weekly allowance shall be calculated in accordance with § 162 (3) of the ASVG, that the child care allowance shall be paid for periods of the payment of childcare allowance, but not more than the amount of the child care allowance according to § § 162 (3) of the ASVG. 162 (3a) (2) of the ASVG, and in respect of periods of payment of a benefit under this Federal Act, the respective benefit is to be used as a work service. "

7. The following paragraphs 110 to 113 are added to § 79:

" (110) § 18 para. 2 lit. c and § 21 (1) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force.

(111) § 26 (7) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. January 2011 in force and shall apply for periods of payment of further training allowances after the end of 31 December 2010.

(112) § 27 (2) and (4) as well as § 82 in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. January 2011 in force and shall apply to claims for part-time allowance, which are fully recognised for periods after the end of 31 December 2010.

(113) § 41 (1) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. January 2011 in force and shall apply to the calculation of claims for weekly allowances, which shall be awarded after the end of the 31 December 2010. "

8. § 82 (2) and the previous paragraphs 3 and 4 are given the names "(2)" and "(3)" .

Article 110

Amendment of the Labour Market Service Act

The Labour Market Service Act, BGBl. No. 313/1994, as last amended by the Federal Law BGBl. I n ° 90/2009, shall be amended as follows:

1. The following entry is inserted in the table of contents after the entry to § 37c:

"§ 37d activation grant"

2. In accordance with § 37c, the following § 37d with headline is inserted:

" Activation aid

§ 37d. (1) Activation aid may be granted to employers who, on behalf of the AMS, are entitled to reintegrate into the labour market within the framework of a social economic enterprise or a non-profit employment project in accordance with Section 9 (7) of the AlVG.

(2) Activation aid may be granted in respect of each person employed in accordance with paragraph 1 in the amount of the average unemployment benefit of the last calendar year plus the expenses incurred in relation to such unemployment benefits for the sick, Pension and Accident Insurance are each granted for a maximum of one year. "

(3) The following paragraph 25 is added to § 78:

" (25) The table of contents and § 37d, together with the title in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

Article 111

Change of Labour Market Policy-Finance Law

Labour Market Policy-Finance Law, BGBl. No. 315/1994, as last amended by the Federal Law BGBl. I n ° 147/2009, shall be amended as follows:

1. § 1 (3) reads:

" (3) Aid for short-time work pursuant to Article 37b of the AMSG and aid for short-time work with qualification pursuant to Article 37c of the AMSG can be covered by the effort required for benefits under the AlVG. Other aids under the AMSG, such as, in particular, activation aid may be covered by the expenditure on benefits provided for in the AlVG. "

(2) The following paragraph 41 is added to § 10:

" (41) § 1 para. 3 and § 13, together with the title in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force. "

3. In accordance with § 12, the following § 13 together with the title is added:

" Financial coverage of activation grants and aid for short-time work

§ 13. In the years 2011 to 2014, expenditure on activation grants in accordance with § 37d AMSG is up to an upper limit of 56 million. € and expenditure on aid for short-time work according to Article 37b of the AMSG and aid for short-time work with qualification according to Article 37c of the AMSG, such as expenditure according to the AlVG. "

Article 112

Amendment of the Insolvency-Remuneration Assurance Act

The Bankruptcy-Remuneration Assurance Act, BGBl. No. 324/1977, as last amended by the Federal Law BGBl. I n ° 29/2010, is amended as follows:

1. § 12 (3) reads:

" (3) The increase in the allowance in accordance with paragraph 2 (1) is to be calculated in such a way that, after coverage of any loans (section 13 (3)), the expected building of the current year and of the following year is compensated for by the estimate. Any credit shall be taken into account only in proportion to the extent to which they are to be covered in the years in question. "

2. According to § 25, the following § § 26 and 27 together with the headings are added:

" Special determination

§ 26. By way of derogation from § 446 of the ASVG, the General Accident Insurance Institution is authorized to fund the insolvency payment fund in the amount of € 60 million. € as interest-free loan available.

Entry into force of the Novelle BGBl. I No 111/2010

§ 27. (1) § 12 (3) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. Jänner 2011 in force.

(2) § 26 together with the title in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. January 2011 in force and with expiry of the 31 December 2012. "

Article 113

Amendment of the Special Support Act

The Special Support Act, BGBl. No. 642/1973, as last amended by the Federal Law BGBl. I n ° 147/2009, shall be amended as follows:

1. § 1 (1) reads:

" (1) The right to special assistance under this Federal Act shall have persons who are unable to provide the labour market service with reasonable employment, even with the greatest possible use of support measures, and who are entitled to

1.

at the time of termination of the service, the 52. have been completed and

2.

Before the onset of unemployment, at least 10 years in small enterprises in accordance with Section 15 (2) of the General Social Insurance Act (ASVG), BGBl. No. 189/1955, as amended, which at its location is a production-engineering unit within the meaning of Section 34 of the German Labour Constitution Act (Arbeitsverfassungsgesetz, BGBl). N ° 22/1974, have been employed and have been working for at least 60 months in Annex 9 or 10 to the ASVG.

Furthermore, the requirement for special support is a prerequisite for the persons to be able to work, to be willing to work and to be unemployed and to wait for a service at the end of the service relationship following the end of the service (cut-off date). an insurance case of age, with the exception of the crunch sold, in accordance with § 236 of the General Social Insurance Act, BGBl. No. 189/1955, or in accordance with § 120 of the Industrial Social Insurance Act, BGBl. No 560/1978, or in accordance with Section 111 of the Farmers ' Social Insurance Act, BGBl. No. 559/1978; in this connection, § 251a (7) (1) of the General Social Insurance Act (Social Insurance Act), Section 129 (7) (1) of the Industrial Social Security Act and § 120 (7) (1) of the Farmers ' Social Insurance Act (Social Insurance Act) apply mutagenly. "

2. In § 5 (4) the word shall be "September" by the word "October" replaced.

3. § 7 (3) reads:

" (3) The sickness insurance contribution is to the extent that corresponds to the current health insurance contribution for recipients of a pension according to the ASVG (§ 8 paragraph 1 Z 1 ASVG in conjunction with § 73 para. 1 Z 1 ASVG), from the special support "

(3a) Section 18 (1) reads as follows:

"(1) The assessment of periods of payment of special support as insurance periods or as replacement periods in the pension insurance scheme is governed by the relevant provisions of the General Social Insurance Act."

4. § 18 (3) reads:

"(3) From the claims for special assistance, the Insurance Institution for Railways and Mining shall retain a contribution in the amount of 6 vH for the partial retribution of the consideration in the pension insurance scheme."

5. In § 18 (4), the word "Spare time" by the expression "Insurance periods and spare time" replaced.

6. The Art. V shall be added to the following paragraphs 24 and 25:

" (24) § 5 (4), § 7 (3) and § 18 (1), (3) and (4) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, with 1. Jänner 2011 in force.

(25) § 1 (1) in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, occurs with 1. January 2011 in force and applies without exception for claims for special support, which will be granted for the first time for periods after the end of the 31 December 2010. "

Article 114

Federal Law, which provides information, advice and support for work and health (Work and Health Act-AGG)

The National Council has decided:

Target

§ 1. (1) The aim of this Federal Act is to maintain the working or earning capacity of working persons and unemployed persons as long as possible. In order to achieve this objective, a comprehensive, low-threshold information, advice and support offer is to be created. This has to provide targeted information on health-promoting issues of working life and to provide early intervention in the case of health problems of working and unemployed people. If necessary, measures for the early solution of health problems are to be developed by means of case-management. Employers are to be supported in the development and consolidation of a health-promoting workplace.

(2) The offer of information, advice and assistance has to be addressed, in particular, to employed and unemployed persons whose health status indicates a future incapacity for work. The information, advice and support offer is also aimed at employers who have a need for information on this subject.

(3) The use of the information, advice and support provision is voluntary.

(4) The offer of information, advice and support has also helped to raise awareness of a health-promoting working environment. This includes preventative measures to maintain health.

(5) The offer of information, advice and assistance shall comply with all the requirements of the equal treatment and anti-discrimination law and the principles of gender budgeting.

Responsibility

§ 2. The Federal Social Office is responsible for the establishment, coordination and maintenance of the organisational requirements for the information, advice and support services. The Federal Social Office can use third parties (service providers) to fulfil their duties.

Control Group and Advisory Board

§ 3. (1) A steering group and an advisory board are set up at the Federal Social Office.

(2) The steering group consists of one member of each of the following institutions:

1.

Federal Ministry of Labour, Social Affairs and Consumer Protection;

2.

Federal Ministry of Finance;

3.

Federal Ministry of Health;

4.

Federal Ministry for Economic Affairs, Family and Youth;

5.

General accident insurance institution;

6.

Pension insurance institution;

7.

a representative or a representative of the health insurance institutions;

8.

Labour market service.

(3) The Advisory Board shall consist of one member of each of the following institutions:

1.

Federal Chamber of Labour;

2.

Austrian Economic Chamber;

3.

Austrian Trade Union Confederation;

4.

Austrian Chamber of Agriculture;

5.

Austrian State Workers ' Chamber;

6.

Association of Austrian industry;

7.

Labour Inspectorate;

8.

Austrian Working Group for Rehabilitation.

(4) The institutions referred to in paragraphs 2 and 3 shall have the right to send one alternate member for each member and for each member in the event of a preventable event. The members of the dissent (alternates) are obliged to give their official secrecy.

(5) The members and alternates of the Steering Group and of the Advisory Board shall exercise their duties in a conscientious and impartial manner. The (deputy) membership is an honorary office.

Organisation and tasks of steering group and advisory board

§ 4. (1) The representative shall be chaired by the steering group of the steering group. the representative of the Federal Ministry of Labour, Social Affairs and Consumer Protection.

(2) The functional duration of the control group shall be four years each. After the end of the functional period, the old control group has to continue the business until the new control group meets. The period of continuation of the transactions by the old control group is credited to the four-year functional period of the new control group.

(3) The members and alternates of the steering group may declare their waiver of membership of the steering group. In addition, the Federal Minister for Labour, Social Affairs and Consumer Protection may, at the request of the sending institution or in the case of gross breach of duty, dismiss a member (alternate member) of the steering group before the end of the functional period. In the event of a member (deputy member) leaving, the sending institutions shall have the right to send another member (substitute member) for the remaining period of the four-year functional period.

(4) The steering group shall be quorum in the presence of more than half of the voting members. Decisions of the steering group require unanimity. The Rules of Procedure are decided by the steering group and require the approval of the Federal Minister for Labour, Social Affairs and Consumer Protection.

(5) The office shops of the steering group are to be run by the Federal Social Office.

(6) The steering group shall have the following tasks:

1.

Annual reporting to the Federal Minister of Labour, Social Affairs and Consumer Protection on the activities of the information, advice and support services providers, in particular on existing gaps in the supply, the consequences of the Advisory services, the budgetary situation and assessments of gender and diversity;

2.

promotion of public relations and a platform for knowledge protection, which serves as a working tool for the information, advice and support services;

3.

controlling and annual evaluation of the information, advice and support provision, with the control group of third parties being able to operate;

4.

the quality assurance of the information, advice and support provision;

5.

ensuring compliance with the objectives and the impact of action in respect of gender and diversity equity and the management of programmes in the sense of the legally required anti-discrimination;

6.

Proposal for the adjustment of the financing shares (§ 6 (2) and (4));

7.

participation in the tender procedure of the information, advice and support provision by means of the acceptance of the performance register;

8.

Establishment and decision of a Rules of Procedure.

(7) The Advisory Board shall have a consultative role. It shall be heard before essential decisions (in particular the annual reporting referred to in paragraph 6 (1) and the proposal to adjust the financing shares referred to in paragraph 6 (6)). Reports (evaluations, controlling) on the activities of the providers of the information, advice and support services are to be brought to the attention of him.

(8) The authorities of the Federal Government, the social security institutions, the main association and the labour market service shall, at their request, provide the steering group with information and documents necessary for the performance of its tasks. To be made available. This may only be carried out in justified exceptional cases, in so far as the filling of the tasks is not otherwise possible, in a person-related way.

Interact

§ 5. The authorities of the Federal Government, the institutions of the Social Security, the Main Association and the Labour Market Service have to cooperate with the institutions of the Information, Consultation and Support Service in the enforcement of this Federal Act.

Financing

§ 6. (1) The financing of the information, advice and support provision created by this Federal Act has been financed by the institutions of the social security system, by the Federal Minister for Labour, Social Affairs and Consumer Protection at the expense of the Gebarung labour market policy and by the Federal Social Office to be carried out.

(2) From the first year of the activity of the institution of the information, advice and support provision, the funds required for this purpose shall be provided by the social security institutions at a rate of 40 per cent, by the Federal Minister for Labour, Social Affairs and Consumer protection at the expense of the labour market policy in the amount of 40 percent and by the Federal Social Office in the amount of 20 percent of the total expenses for personnel and material expenses of the institutions of the information, advisory and Provide support offerings.

(3) The social security institutions, the Federal Minister for Labour, Social Affairs and Consumer Protection at the expense of the labour market policy and the Federal Social Office are authorized to provide the necessary funding for the financing of the information, advice and support services. The share of the social insurance institutions is to be one sixth of the sickness insurance institutions, two thirds of the institutions of the pension insurance scheme and one sixth of the institutions of the accident insurance. The main association is authorized to determine the financing shares of the individual social insurance institutions.

(4) In each subsequent year of activity, the financing shares as referred to in paragraph 2 shall be recalculated by the control group in accordance with the usage criteria referred to in paragraph 5. On the basis of this calculation, the Federal Minister for Labour, Social Affairs and Consumer Protection is to present a proposal for the redistribution of the financing shares. The Federal Minister for Labour, Social Affairs and Consumer Protection has decided to determine the redistribution of the financing shares in agreement with the Federal Minister for Health. The setting of the financing shares is to be found on the homepage of the Federal Office for Social Affairs and Disability.

(5) The provision of funds shall be changed on the basis of the use of the information, advice and support bid recorded in the previous year. The persons who have used the information, advice and support are to be attributed to the financial institutions and social security institutions as follows:

1.

Persons who fulfil the requirements of § 2 para. 1 BEinstG (beneficiary disabled persons) are to be attributed to the Federal Social Office.

2.

Persons who, at the time of the use of the information, advice and support provision in the labour market service, are to be regarded as unemployed or in search of work and do not fall under Z 1, are to be attributed to the labour market service.

3.

All other persons who do not fall under Z 1 and 2 are to be attributed to social security institutions.

(6) Changes in the use of the information, advice and support provision, which do not exceed or fall below five percentage points of the previous year's use, do not lead to any change in the financing shares.

(7) The principles of gender budgeting should be respected.

Support for information, advice and support

§ 7. Without prejudice to specific professional powers and obligations, the institutions of the information, advice and support provision may process the following data concerning the persons who have been transferred to the advice or case management, provided that: this is necessary for the achievement of the target and for sensitive data (Z 12, 13) an explicit consent of the persons seeking advice is available:

1.

Names (first names, surnames, previous names, including any degrees or titles);

2.

Address;

3.

Telephone and fax number, e-mail address;

4.

date of birth;

5.

nationality;

6.

Gender;

7.

Family status;

8.

Information on the status of the person (e.g. employed, unemployed, pensioner, self-insured person, membership of the recipient of the handicapped persons according to § 2 para. 1 BEinstG);

9.

Completed training;

10.

professional activity carried out;

11.

Competent social security institutions;

12.

information on the reason for the use of counselling (e.g. the nature and seriousness of the health restrictions);

13.

information on agreed improvement measures (e.g. type and duration of measures to improve health);

14.

Information on the course of counselling and supervision (e.g. type, start, duration and termination);

15.

Information on the results of an investigation in the event of an evaluation of measures.

(2) From the institutions of the information, advice and assistance offer, information on the persons receiving the advice may be obtained or passed on only with the express consent of the person. Unless expressly provided for in the following paragraphs, the processed data may not be transmitted to third parties.

(3) The data referred to in paragraph 1 shall be provided by the respective institution of the information, advice and support bid to the Federal Social Office on a regular basis in a non-personal form.

(4) The institutions of the information, advice and support provision may provide data on employers and employers who make use of the advice, in particular information on the size of the company, the sector, the number of female employees and the number of employees. If this is necessary for the achievement of the objectives and if these data are communicated to them by the employers, employees, the specific problem situation and the course of the counselling process will be processed. Neither information nor the processed data may be obtained without the consent of the employer, nor the processed data to third parties, except for the purposes of scientific or statistical investigations which do not contain any information. -have the objective of sending personal results to the public. A surrender to the Federal Social Office is permitted.

(5) For the purpose of checking the performance of the service in accordance with the order, the Federal Social Office may, as far as is necessary, inspect the personal data, with the exception of health data in accordance with paragraph 1 Z 12 and Z 13.

(6) All personal and operational data processed by the promoters of the information, advice and support provision shall be data as soon as they are no longer needed, but at the latest three years after the end of the Consulting services or case management.

(7) The employees of the providers of the information, advice and support services are, unless otherwise provided by law, to secrecy about all the persons who have become known to them from their service activities. Facts committed. The obligation to maintain secrecy is maintained even after the termination of the service.

(8) The supervision of an individual and an employer who is seeking advice and/or an employer of an employer in which that person is active, by the same consultant or the same counsellor is inadmissible. In those cases where the employer's request for advice is the employer and the problems of the individual in question are connected to one another, the care may be provided by a case manager, if appropriate and with the consent of the person being supervised. A Case Manager is merged.

Enforcement

§ 8. The Federal Minister of Labour, Social Affairs and Consumer Protection, in matters of sickness and accident insurance institutions in agreement with the Federal Minister of Health, is responsible for the enforcement of this Federal Act.

entry into force

§ 9. This federal law comes with 1. Jänner 2011 in force.

Article 115

Amendment of the General Social Security Act (75). Novelle to the ASVG)

The General Social Security Act, BGBl. No. 189/1955, as last amended by the Federal Law BGBl. No 102/2010, shall be amended as follows:

Part 1

1. § 5 (1) Z 11 reads:

" 11.

Presence or training service Achievement according to the Wehrgesetz 2001, BGBl. I n ° 146; "

2. In § 8 paragraph 1 Z 1 lit. c will be the expression " except the one in lit. e and Z 5 "Time Soldata" by the expression " except the one in lit. e persons mentioned " replaced.

3. § 8 para. 1 Z 1 lit. e is:

" e)

Training service provider of service according to the Wehrgesetz 2001 from 13. Month of training service, "

4. § 8 para. 1 Z 2 lit. d is:

" (d)

Persons according to the Wehrgesetz 2001

aa)

Presence or training service, except in the case of sublit. bb persons referred to,

bb)

Training service, as of 13. month of the training service,

if they were last insured under this federal law or were not subject to pension insurance; "

5. In § 8 (1), the line point at the end of Z 4 is replaced by a point; the Z 5 is repealed.

6. § 11 para. 3 lit. b is:

" (b)

for the period of interruption of work as a result of an early period holiday for fathers according to § 29o of the VBG, "

7. The previous lit. b to d of section 11 (3) are given the names "c" to "e" .

8. § 14 para. 1 Z 8 is repealed.

9. In § 17, para. 5 lit. d is not the expression "-excluding periods of compulsory insurance in accordance with § 8 (1) Z 5-" .

10. § 31 (5) Z 27 first half-sentence reads:

"for the liberation (reduction) of additional payments in the event of a special social protection need according to § § 154a (7), 155 (3), 302 (4) and 307d (6);"

11. § 32c Second sentence reads:

" For this purpose, the carrier conference has, by decision, two qualified employees of the higher or the senior service in accordance with the provisions of the Staff Regulations A for the employees of the social insurance institutions of Austria, which in the following year: The full range of social security insurance is to be ordered for the period of office of the controlling group. "

12. § 36 (1) Z 6 reads:

" 6.

for the presence and training service of the service provider according to § 8 paragraph 1 Z 1 lit. c and e the Federal Minister for National Defense and Sport; "

13. § 44 (1) Z 7 reads:

" 7.

in accordance with § 8 (1) Z 1 lit. The monthly allowance, the recognition premium, the monthly premium, the application fee, the training premium, the journal service remuneration and the foreign training allowance under the Army Fee Act 2001, BGBl. I n ° 31; "

14. § 44 (1) (15a) reads:

" 15a.

in accordance with § 8 (1) Z 2 lit. d sublit. bb Pflichtversicherten apprenticeship service, benefits, 133% of the monthly salary, the grade of service, the recognition premium, the monthly premium, the application remuneration, the training premium, the journal service remuneration and the foreign training allowance according to the Law on the Law of the Sea of 2001; "

15. In § 47 lit. a is the expression "§ 11 para. 3 lit. a, b and d" by the expression " § 11 para. 3 lit. a to c and e " replaced.

16. In § 47 lit. b becomes the expression "§ 11 para. 3 lit. c" by the expression "§ 11 para. 3 lit. d" replaced.

17. In § 52 (3) the term " "and Z 5" , the expression "Z 3 lit. a" by the expression "Z 3" and shall be the expression "from the federal government" by the expression "from funds of the Federal Ministry for National Defense and Sport" replaced.

18. § 53 para. 3 lit. c will be the expression " § 11 para. 3 lit. a or d " by the expression " § 11 para. 3 lit. a or e " replaced.

19. § 56a (3) first sentence reads:

" Paragraph 1 and 2 shall not apply to persons who, according to § 8 paragraph 1 Z 1 lit. e are partially insured in health insurance. "

The third sentence of Article 59 (1) reads as follows:

" The percentage shall be calculated for each calendar year from the base interest rate (Art. 1 (1) of the first paragraph Euro-Justice-Accompanying Act, BGBl. I n ° 125/1998), plus eight percentage points, the base rate of interest being the 31. "October of a calendar year shall be applicable for the next calendar year."

21. In § 60 (2), the expression "§ 11 para. 3 lit. c" by the expression "§ 11 para. 3 lit. d" replaced.

Section 76b (3), first sentence reads as follows:

"The monthly contribution basis for self-insured persons in accordance with § 18 amounts to three times the maximum contribution basis in the pension insurance scheme (section 45 (1)) of the calendar year for which the contributions are paid."

23. In accordance with § 79b, the following § 79c and heading is inserted:

" Report on the development of the insurance cases of reduced employability and incapacity for work

§ 79c. (1) By 30 September of each calendar year, for the first time in the calendar year 2012, the Main Association shall have a report on the measures taken by the Federal Minister for Labour, Social Affairs and Consumer Protection over the previous calendar year. professional rehabilitation according to § § 253e and 270a of this federal law, according to § 131 GSVG and according to § 122 BSVG as well as the cases of invalidity (invalidity) according to § 255 (3a) and (3b) of this federal law, according to 133 para. 2a and 2b GSVG and pursuant to Section 124 (1a) and (1b) of the BSVG. The report shall, in particular, evaluate the numerical development and financial impact of the measures referred to, taking into account the objective of a sustained reduction in the new access to pensions from the Insurance cases of reduced employability and disability of 10% (from year to year 2010).

(2) The Federal Minister of Labour, Social Affairs and Consumer Protection has the Federal Government, on the basis of the report pursuant to para. 1 to 30 November of each calendar year, for the first time in the calendar year 2012, a rehabilitation and To present a hardness-case rule report. "

Section 105 (1) reads as follows:

" (1) Pensions from pension insurance, which are held in the months of April and April respectively. In the months of April and April, respectively, and pensions from the accident insurance scheme, A special payment is due to be paid in September. "

25. In § 105 (3) and (4), the word "September" in each case by the expression "October (September)" replaced.

26. In § 105, the following paragraph (3a) is inserted:

" (3a) By way of derogation from paragraph 3, the first-time special payment is due only in part if the pension (with the exception of a child subsidy and a special increase in amount according to § 248) in the respective special payment month and the last five. The amount of the special payment per calendar month excluding the pension cover shall be reduced by one sixth. In the case of survivors ' pensions which are derived from a pension, the calendar months of the payment of this pension shall also be considered as calendar months with pension cover. "

27. The following sentence shall be added to § 108h (1):

" If it is a first-time adjustment, it shall not be effective until 1. Jänner of the following calendar year (section 223 (2)); by way of derogation from this, the reference date for the first-time adjustment of survivors ' pensions derived from a performance already recognized shall be the date on which this benefit is given. authoritative. "

28. § 154a (7) reads:

" (7) If insured persons (pensioners, relatives) are accommodated on behalf of the health insurance institution in one of the facilities referred to in paragraph 2 (1), they shall be required to pay. The surcharge is per day

1.

7.00 €, if the income or pension is the amount per month according to § 293 para. 1 lit. a sublit. bb plus € 581,38 does not exceed €;

2.

€ 12,00 if the earned income or the pension monthly the total amount according to Z 1, but not the amount according to § 293 para. 1 lit. a sublit. bb plus 1 162,77 €;

3.

€ 17.00 if the income exceeds the total amount to Z 2 per month.

The amount of these amounts shall be replaced by 1. Jänner of each year, for the first time from 1. January 2012, the amounts multiplied by the respective utilisation number (§ 108a (1)) under § 108 (6). The sickness insurance institution shall, in the event of the existence of a special social protection requirement of the insured person (pension rights), refrain from the collection of the surcharge or reduce it, in accordance with the conditions laid down by the main body Directives adopted for this purpose (Article 31 (5) (27)). The surcharge must be paid in advance to the health insurance institution at the time of the arrival of the stay and may be raised for any insured person (pension-referring, person) for a maximum of 28 days per calendar year. "

Section 155 (3) reads as follows:

" (3) If insured persons (relatives) are accommodated on behalf of the health insurance institution in one of the institutions listed in section 2 (2) (1) to (3) (except for the cases of the grant of the sickness insurance institution), they shall: to make a surcharge, the amount of which is determined in accordance with Section 154a (7), second to fourth sentence. It shall immediately be paid in advance to the health insurance institution upon the arrival of the stay. "

30. In § 222 para. 1 Z 2, the lit. a and b the names "(b)" and "c)" .

31. § 222 para. 1 Z 2 lit. b is the following lit. a inserted:

" (a)

Vocational rehabilitation measures (§ § 253e, 270a), "

Section 222 (3), first sentence reads as follows:

" The pension insurance institutions shall also meet-without prejudice to the performance referred to in paragraph 1 Z 2 lit. a from the insurance case of reduced work capacity-measures of rehabilitation (§ 301) as well as measures of health care. "

33. § 227 (1) (7) and (8) shall not include the expression "-excluding periods of compulsory insurance in accordance with § 8 (1) Z 5-" .

34. § 227 (3) second sentence reads:

"The basis for the contribution shall be three times the maximum contribution basis in the pension insurance scheme at the time of the determination of the entitlement to the contribution payment (§ 45 (1))."

35. In § 251a (1), second sentence, the expression "section 361 (1) last sentence" by the expression "§ 253e or § 270a" replaced.

36. § 254 shall be preceded by the following § 253e together with the heading:

" Occupational Rehabilitation, Claim

§ 253e. (1) The right to vocational rehabilitation measures (§ 303) are likely to meet insured persons if they fulfil the conditions for the invalidity pension as a result of their state of health (§ 254 (1)), or if they are likely to be able to provide them in the foreseeable future. Time will be fulfilled. Even if the required compulsory insurance months are not available in accordance with § 255 (2) and § 273 (1), however, it is also possible that the insurance cover is not available.

1.

within the last 36 calendar months before the deadline (section 223 (2)) in at least twelve compulsory insurance months, an employment pursuant to section 255 (1) or as an employee has been exercised or

2.

at least 36 compulsory insurance months on the basis of an employment according to § 255 para. 1 or as employee.

Insurance months according to § 8 (1) (2) (a), (d) and (e) are compulsory insurance months after Z 1 and a maximum of twelve insurance months in accordance with Section 8 (1) (2) (2) lit. g must be taken into account as a compulsory insurance month after Z 2.

(2) The measures referred to in paragraph 1 are only those which, with a high probability of permanent invalidity within the meaning of § 255, are likely to be eliminated or avoided and which are likely to be reintegrated into the To ensure the long-term employment market.

(3) The measures referred to in paragraph 1 shall be sufficient and appropriate, but shall not exceed the level of the necessary measures. They are to be provided by the pension insurance institution, taking into account the labour market and its reasonableness for the insured person.

(4) The measures referred to in paragraph 1 shall be presumed to be the insured person only if, taking into account their inclination, physical and mental aptitude, their previous activities and the duration and scope of their previous training, they shall be presumed to be (qualification level) as well as of their age, their state of health and the duration of a retirement pension are fixed and implemented. Measures of rehabilitation, which include training for a professional activity, by the exercise of which the previous qualification level is substantially undershot, may only be carried out with the consent of the insured person. If the insured person has carried out an activity which requires a teaching qualification or a middle school diploma, or has acquired, through practical work, qualified knowledge or skills which have been obtained by a teaching qualification or a medium-sized secondary school diploma. In any case, a rehabilitation on activities which do not provide for equivalent training shall be inadmissible.

(5) The level of qualification referred to in paragraph 4 of the first sentence shall be determined by the professional training required for the activity and by the knowledge and skills required for the performance of the activity (technical competence).

(6) § § 305 to 307 as well as 307a to 307c are to be applied. "

37. In § 254 (1), the names of Z 1 to 3 are given the names "2." to "4." .

38. In § 254 (1), the following Z 1 shall be inserted before Z 2:

" 1.

there is no entitlement to vocational rehabilitation pursuant to § 253e (1) and (2) or the measures of vocational rehabilitation according to section 253e (3) are not appropriate or cannot be presumed pursuant to § 253e (4), "

39. § 254 (2) is repealed.

40. § 255 (2) reads:

" (2) A professional profession within the meaning of paragraph 1 shall be provided when the insured person pursues an activity for which it is necessary to acquire, by means of practical work, qualified knowledge or skills to be acquired by those in a learned profession are to be considered. A predominant activity within the meaning of paragraph 1 is provided if, within the last 15 years before the date of the deadline (section 223 (2)), in at least 90 compulsory insurance months, an employment pursuant to para. 1 or as an employee has been exercised. Lie between the end of training (para. 2a) and the cut-off date of less than 15 years, at least in the half of the calendar months, but in any case for twelve compulsory insurance months, a gainful employment according to para. 1 or as employee. Lie between the end of training (para. 2a) and the reference date for more than 15 years, the framework period referred to in the second sentence shall be extended by insurance months in accordance with Article 8 (1) (2) (2) (a), (d), (e) and (g). "

(41) In § 255, the following paragraph 2a is inserted after paragraph 2:

" (2a) The end of the training referred to in paragraph 2 shall be the conclusion of a teaching profession, the completion of a middle or higher education or higher education, and the completion of a training comparable to that of school or teacher training, at any rate, however, the beginning of an activity as referred to in paragraph 1 or as an employee. "

(42) In § 255, the following paragraphs (3a) and (3b) are inserted:

" (3a) If the insured person was not active mainly in learned or semi-skilled occupations within the meaning of (1) and (2), it shall be deemed to be invalid even if:

1.

the 50. Year of age,

2.

was reported as unemployed within the meaning of Article 12 of the AlVG (AlVG) for at least twelve months immediately before the deadline (section 223 (2)),

3.

at least 360 months of insurance, of which at least 240 months of contributions from compulsory insurance have been acquired, and

4.

can only carry out more activities with the least requirement profile, which are still assessed on the labour market, and can be expected to have a job in a distance corresponding to the physical and mental impairment of their Place of residence cannot be obtained within a year.

(3b) Activities referred to in paragraph 3a (4) (4) are light physical activities which are carried out at average time pressure and predominantly in a sitting posture and/or allow a change of posture several times a day. "

43. The following sentence shall be added to Article 255 (4):

" Fall in the period of the last 180 calendar months before the deadline

1.

neutral months according to § 234 para. 1 Z 2 lit. a or months of the payment of transitional allowance pursuant to section 306, the period referred to shall be extended by those months;

2.

Months of payment of sickness benefit in accordance with § 138, these shall be counted in the maximum amount of 24 months on the 120 calendar months referred to in the first sentence. "

44. In § 261 (4), the following sentence shall be inserted before the last sentence:

"However, if this is an invalidity pension, the maximum extent of the reduction shall be 13.8% of the performance."

45. According to § 270, the following § 270a and heading is inserted:

" Occupational Rehabilitation, Claim

§ 270a. (1) The right to vocational rehabilitation measures (§ 303) are likely to meet insured persons if they fulfil the conditions for occupational disability as a result of their state of health (Section 271 (1)), or if they are likely to fulfil the requirements of the the foreseeable future. Even if the required compulsory insurance months are not available in accordance with § 255 (2) and § 273 (1), however, it is also possible that the insurance cover is not available.

1.

within the last 36 calendar months before the deadline (section 223 (2)) in at least twelve compulsory insurance months, an employment pursuant to section 255 (1) or as an employee has been exercised or

2.

at least 36 compulsory insurance months on the basis of an employment according to § 255 para. 1 or as employee.

Insurance months according to § 8 (1) (2) (a), (d) and (e) are compulsory insurance months after Z 1 and a maximum of twelve insurance months in accordance with Section 8 (1) (2) (2) lit. g must be taken into account as a compulsory insurance month after Z 2.

(2) The measures referred to in paragraph 1 are only those which, with a high probability of permanent invalidity within the meaning of § 255, are likely to be eliminated or avoided and which are likely to be reintegrated into the To ensure the long-term employment market.

(3) The measures referred to in paragraph 1 shall be sufficient and appropriate, but shall not exceed the level of the necessary measures. They are to be provided by the pension insurance institution, taking into account the labour market and its reasonableness for the insured person.

(4) The measures referred to in paragraph 1 shall be presumed to be the insured person only if, taking into account their inclination, physical and mental aptitude, their previous activities and the duration and scope of their previous training, they shall be presumed to be (qualification level) as well as of their age, their state of health and the duration of a retirement pension are fixed and implemented. Measures of rehabilitation, which include training for a professional activity, by the exercise of which the previous qualification level is substantially undershot, may only be carried out with the consent of the insured person. If the insured person has carried out an activity which requires a teaching qualification or a middle school diploma, or has acquired, through practical work, qualified knowledge or skills which have been obtained by a teaching qualification or a medium-sized secondary school diploma. In any case, a rehabilitation on activities which do not provide for equivalent training shall be inadmissible.

(5) The level of qualification referred to in paragraph 4 of the first sentence shall be determined by the professional training required for the activity and by the knowledge and skills required for the performance of the activity (technical competence).

(6) § § 305 to 307 as well as 307a to 307c are to be applied. "

46. In § 271 (1), Z 1 to 3 are given the names "2." to "4." .

47. In Section 271 (1), the following Z 1 shall be inserted before Z 2:

" 1.

there is no entitlement to vocational rehabilitation in accordance with § 270a (1) and (2) or the vocational rehabilitation measures in accordance with Section 270a (3) are not appropriate or cannot be reasonably expected in accordance with § 270a (4), "

48. § 271 (2) is repealed.

49. § 273 (1) and (2) reads:

" (1) The insured person whose capacity to work as a result of his or her physical or mental condition is less than half of that of a physically and mentally healthy insured person of similar training and/or training, shall be considered to be incapaciated. In the course of the last 15 years before the closing date (section 223 (2)) in at least 90 compulsory insurance months, an employment as employee or pursuant to section 255 (1) has been incontrived. Section 255 (2), third and fourth sentence, and (2a) are to be applied.

(2) Section 255 (3a) and (3b) and (4) to (7) shall apply accordingly. "

50. In § 279 (1), the names of Z 1 to 3 are given the names "2." to "4." .

51. In Section 279 (1), the following Z 1 shall be inserted before Z 2:

" 1.

there is no entitlement to vocational rehabilitation pursuant to § 253e (1) and (2) or the measures of vocational rehabilitation according to section 253e (3) are not appropriate or cannot be presumed pursuant to § 253e (4), "

52. § 279 (2) is repealed.

53. In § 284 Z 3, the point at the end of Z 3 shall be replaced by a supplement; the following half-sentence shall be added:

"However, if it is a full-board pension, the maximum extent of the reduction is 14.3% of the performance."

54. In § 292 (1) the expression "habitual residence" by the expression "lawful, habitual residence" replaced.

55. In § 292 (8), third sentence, the expression "20%" by the expression "15%" replaced.

56. In § 300 (1) the expression "who suffer from a physical, mental or mental disability" by the expression "whose work force has fallen as a result of a physical, mental or psychological impairment" replaced.

57. § 300 (2) is repealed.

58. In § 300 (3), the word "Disabled" by the expression "the persons to be rehabilitated" replaced.

Section 301 (1) reads as follows:

" (1) In order to achieve the target set out in § 300 (3), the measures shall be used in accordance with § § 302 to 304. Without prejudice to § § 253e and 270a, the pension insurance institutions shall grant these measures in accordance with an appropriate and appropriate discretion. "

60. In § 302 (1) the following Z 1a is inserted after Z 1:

" 1a.

Measures of outpatient rehabilitation; "

Section 302 (4) reads as follows:

" (4) If insured persons (pensioners) are accommodated on behalf of the pension insurance institution in one of the institutions listed in Section 1 (1) (1), they shall pay an additional payment of the amount according to § 154a (7) of the second to the second bis the fourth sentence. It must be paid in advance to the pension insurance institution upon arrival of the stay in advance and may be raised for a maximum of 28 days per calendar year for each insured person (pension). "

62. In § 305 of the first sentence, the expression "The Disabled" by the expression "The person to be rehabilitated" replaced and after the word "Insurance carrier" the expression "taking into account the results of a vocational training procedure" inserted.

63. In § 305, second sentence, the expression "The Disabled" by the expression "You" replaced.

Section 306 (1), third sentence reads as follows:

"If vocational measures of rehabilitation are granted in accordance with § 253e or § 270a, transitional allowance shall be payable from the date of the benefit of these rehabilitation measures."

65. In § 307a (1), after the word "Rehabilitation" the expression "-with the exception of the cases of § § 253e and 270a-" inserted.

§ 307d (6) reads:

" (6) If insured persons (pensioners) are accommodated on behalf of the pension insurance institution in one of the institutions listed in paragraph 2 (2) (1) to (4) (except for the cases of the grant of the pension insurance institution), the shall make a payment of which the amount is determined in accordance with Section 154a (7), second to fourth sentence. It shall be paid in advance to the pension insurance institution upon arrival of the stay. "

67. In § 361 (1), second sentence, the word shall be: "also" by the word "priority" replaced.

Section 362 (2) shall be replaced by the following paragraphs 2 and 3:

" (2) (1) if a request for recognition of measures of vocational rehabilitation is rejected (§ § 253e, 270a) or a pension from an insurance case of reduced working capacity due to a lack of appropriate reduction in the working capacity or in the event of withdrawal of such a pension for the same reason, in such a way that the expiry of a period of 18 months and the place of the consequences of the accident shall be replaced by a reduction in the working capacity.

(3) If a claim for the award of a pension pursuant to paragraph 2 has been withdrawn and, before the expiry of nine months after the date of the withdrawal of the pension, the application for the award of a pension pursuant to paragraph 2 shall be re-introduced without the need for a The application must be rejected in a credible manner or within a reasonable period of time set by the insurance institution, the application shall be rejected. "

(69) In § 367 (1), first sentence, after the expression: "of transitional allowance" the expression "or occupational rehabilitation measures" inserted.

70. In § 367 (1), second sentence, after the expression "Pension insurance" the expression " , with the exception of a performance in accordance with § 222 para. 1 Z 2 lit. a, " inserted.

71. § 607 (12), first sentence, fifth indent reads:

"-

Replacement months according to § 116 (1) (1) GSVG and § 107 (1) (1) BSVG, if a contribution in the amount of 22.8% of the thirty-fold minimum contribution basis in accordance with § 76a (3) per equivalent month, under the appropriate application of section 227 (4), is paid "

72. In § 607 para. 12, first sentence, after the expression "284b" the parenthesis expression "(to be applied in the version in force)" inserted; in the penultimate and third-last sentence, the expression is not " in the version of the Federal Law BGBl. I No 71/2003 " .

73. § 617 (13) reads:

" (13) § 607 (12) first sentence shall also apply to male insured persons born after 31 December 1953 and to female insured persons born after 31 December 1958, in such a way that:

1.

in the case of male insured persons in the place of the 738. Life is not the 60. It's the 62. the year of life;

2.

in the case of female insured persons, to replace the 678. Life is not the 55. Year of life, but the year of life mentioned in the right column shall enter:

a)

1 January 1959 to 31 December 1959 .................... 57. Year of life;

b)

1 January 1960 to 31 December 1960 .................... 58. Year of life;

c)

1 January 1961 to 31 December 1961 .................... 59. Year of life;

d)

1 January 1962 to 1 December 1963 ...................... 60. Year of life;

e)

2 December 1963 to 1 June 1964 ....................... 60.5. Year of life;

f)

2 June 1964 to 1 December 1964 .......................... 61. Year of life;

g)

2 December 1964 to 1 June 1965 ....................... 61.5. Year of life;

h)

from 2 June 1965 .................................................. 62. Year of life;

3.

for female insured persons instead of 480 contribution months

-

in the case of persons after Z 2 lit. a 504 Contribution month,

-

in the case of persons after Z 2 lit. b 516 Contribution months,

-

in the case of persons after Z 2 lit. c 528 contribution months,

-

in the case of persons after Z 2 lit. d to h 540 contribution months

shall be required;

4.

The following shall be taken into account in the form of months of contributions, only months of contributions due to gainful employment, as well as the replacement months referred to in the first to third subparagraphs of Section 607 (12).

The following insurance months according to § 3 para. 1 Z 2 APG are also valid as contribution months on the basis of a paid employment:

-

Insurance months according to § 8 para. 1 Z 2 lit. a this federal law,

-

up to 30 insurance months according to § 8 para. 1 Z 2 lit. d and e of this federal law, § 3 (3) (1) and (2) of the GSVG and § 4a (1) (1) and (2) of the BSVG,

-

Up to 60 insurance months according to § 8 paragraph 1 Z 2 lit. g of this federal law, § 3 (3) (4) of the GSVG and § 4a (1) (4) of the BSVG, which do not cover periods of compulsory insurance in the pension insurance scheme on the basis of an employment.

The maximum limits of 30 and 60 months of insurance may not be exceeded even if there are equivalent replacement months after Z 4. For insured persons in accordance with Z 1 and 2, who will perform the performance after completion of the 62. The provisions of Section 15 (4) (1) of the APG are to be applied in place of § 261 (4). Section 261 (4) and § 15 paragraph 4 Z 1 APG is to be applied for the period after 31 December 2023 in such a way that the applicable age limit according to § 3 of the Federal Constitutional Law on different age limits of the Federal Constitutional Law is replaced by the provisions of the standard penal age pursuant to § 253 (1) of the German Federal Constitution Act. Male and female social policyholders, BGBl. No. 832/1992. '

74. In accordance with § 657, the following § 658 shall be added together with the heading:

" Final provisions on Art. 115 Part 1 of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010 (75. Novelle)

§ 658. (1) It shall enter into force:

1.

with 1. § 5 (1) Z 11, 8 (1), 11 (3), 17 (1) (d), 31 (5) Z 27, 32c, 36 (1) Z 6, 44 (1) Z 7 and 15a, 47, 52 (3), 53 (3) (c), 56a (3), 59 (1), 60 (2), 76b (3), 79c and the heading, 105 (1), (3) and (3a) and 4, 108h (1), 154a (7), 155 (3), 222 (1) (2) and (3), 227 (1) and (3), 251a (1), (253e), title, 254 (1) (1) to (4), 255 (2) to (4), 270a, title, 271 (1) (1) to (4), (1) and (2), (1) and (2), 279 (1), (1) to (4), 292 (1). 1 and 8, 300 (1) and 3, 301 (1), 302 (1) (1a) and (4), (305), (306) (1), 307a (1), 307d (6), 361 (1), 362 (2) and (3), 367 (1) and (617) (13) in the Constitution of the Federal Law BGBl. I No 111/2010;

2.

with 1 February 2011 § 607 (12) in the version of Art. 115 Part 1 Z 71 of the Federal Law BGBl. I No 111/2010;

3.

with 1. January 2012 § § 261 (4) and 284 (Z 3) in the version of the Federal Law BGBl. I No 111/2010.

(2) There shall be no force:

1.

with expiry of 31 December 2010, § § 8 (1) Z 5, 14 (1) Z 8, 254 (2), 271 (2), 279 (2) and (300) (2);

2.

at the end of 31 December 2015 § 255 (3a) and (3b.)

(3) § 52 (4) (3) shall apply for the calendar years 2011 to 2015 in such a way that the percentage of 72 is replaced by the percentage of the percentage of 72.

(4) § 73 (2) shall apply for the calendar years 2010 to 2014 in such a way that the percentage of 318 (322) shall be replaced by the following percentages:

1.

in 2010, the percentage of 290,

2.

in 2011 the percentage of 297,

3.

in 2012 the percentage of 301,

4.

in 2013 the percentage of 309 and

5.

in 2014 the percentage of 315.

(5) § § 76b (3) and (227) (3) in the version in force on 31 December 2010 shall continue to apply if the application for the payment of contributions before the end of the day of the presentation of the Federal Law BGBl. I No 111/2010.

(6) By way of derogation from § 108h (1), first sentence, in the calendar year 2011, only those pensions which do not exceed the amount of € 2 310 per month shall be increased. If the pension is monthly

1.

not more than € 2 000, so it is to be multiplied by the adjustment factor;

2.

more than € 2 000 up to € 2 310, it is to be increased by a percentage that decreases linearly between the above mentioned values from 1.2% to 0.0%.

(7) The legal situation in force on 31 December 2010 shall continue to apply to persons who are entitled to an invalidity pension pursuant to § 254 (2) or to the disability pension pursuant to § 271 (2) or to the Knappschaftsvollpension (Knappschaftsvollpension) in accordance with § 279 (2). if the cut-off date is before the 1. Jänner 2011.

(7a) By way of derogation from § 292 (8), third sentence, in the version of the Federal Law BGBl. I n ° 111/2010 is applicable to the determination of the compensatory allowance as a monthly income

1.

an amount of 19% in 2011,

2.

in 2012, an amount of 18%,

3.

in 2013, an amount of 16%

of the respective judge's sentence.

(8) In the case of persons who have fulfilled the conditions for the right to an early retirement pension in accordance with § 607 (12) to the end of 31 December 2010, the provision in force on 31 December 2010 shall continue to apply. "

Part 2

1. § 89a reads:

" § 89a. For the duration of the presence or training service in accordance with the Military Act 2001, the insured person's claim to sickness insurance benefits for his/her own person, with the exception of those in § 8 (1) (1) (1) (1) (1) (1) (1) (1). e mentioned persons. "

2. § 122 (2) (2) (2) (2). a shall not be expressed "and Z 5" .

3. § 143 (1) Z 6 reads:

" 6.

as long as the insured person provides training in accordance with the Wehrgesetz 2001, from the 13. Month of training service. "

4. In § 176 (1) Z 8 the term " " The Law of Carence, BGBl. I No 47/1997, ' .

5. In § 421 (1), the fifth sentence is replaced by the following sentences:

"The insurance representatives of the employees of the Austrian Trade Union Confederation are to be sent from the relevant trade union," said the Austrian Trade Union Confederation, " the insurance representatives of the Austrian Trade Union Confederation are not responsible for such representations. The insurance representatives of the service group are in such a case

1.

at the pension insurance institution and the pension institutions of the Federal Minister for Labour, Social Affairs and Consumer Protection,

2.

in the case of the health insurance institutions of the Federal Minister for Health,

3.

at the General Accident Insurance Institution of the Federal Minister of Health on a proposal from the Austrian Chamber of Commerce and

4.

at the Insurance Institute for Railways and Mining, by the Federal Minister of Health in agreement with the Federal Minister for Labour, Social Affairs and Consumer Protection

"

6. § 421 (2) first sentence reads:

" If several posts entitled to posting are considered in the group of the service providers or the employees, the respective supervisory authority (§ 448) has the number of insurance representatives and the number of insurance representatives falling within the individual posts. -to determine the number of persons who are insured under the authority of the persons responsible for the number of persons who have been insured in the individual positions of the respective groups of employees or service providers. "

7. § 421 (3) to (5) reads:

" (3) The respective supervisory authority shall require the relevant public service representative bodies and trade unions to provide the representatives within a reasonable period of time, which shall be at least one month. to send. If this period is not protected, the respective supervisory authority itself shall appoint the insurance representatives. In the event of the public interest representation of a public service representative, the respective supervisory authority shall, in accordance with the system d' Hondt, in accordance with the result of the mandate result of the election to the statutory body of this representation, shall under to act in accordance with paragraph 2, third and penultimate sentence, without being bound by a proposal; paragraph 1, third sentence, of the last sentence must be applied.

(4) In the case of insurance institutions whose sprengel extends over more than one country, paragraphs 2 and 3 shall apply with the proviso that:

1.

in cases where the scope of action of the local and factually competent public service representative representation of the service takers does not extend over more than one country and is responsible for the entire territory of the Federal Republic of Germany public-law interest representation does not exist, the calculation of the number of insurance representatives and representatives to be taken into consideration in this group of employees and representatives of the total number of persons eligible for public interest in the Federal Republic of Germany is to be based on and has to be based on

2.

in the case of the Insurance Institution for Railways and Mining, the Federal Minister of Health shall be in agreement with the Federal Minister for Labour, Social Affairs and Consumer Protection.

In the cases of Z 1, the insurance representatives are to be sent from the representation of interests, which alone represents the largest number of employees and employees. This shall be the subject of agreement with the other interest groups which are to be considered for this group of tenants and employees.

(5) Prior to the breakdown of the number of insurance representatives within the meaning of paragraph 2, the relevant public-law interest groups and trade unions shall be given the opportunity to comment. "

8. In accordance with § 658, the following § 659 shall be added together with the heading:

" Final provisions on Art. 115 Part 2 of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010 (75. Novelle)

§ 659. (1) § § 89a, 122 (2) Z 2 lit. a, 143 (1) Z 6, 176 (1) Z 8 and 421 (1) to (5) in the version of the Federal Law BGBl. I n ° 111/2010 will be 1. Jänner 2011 in force.

(2) For dispatches from 1. January 2011 to June 30, 2011 is § 421 (1) to (5) in the version of the Federal Law BGBl. I n ° 131/2006. '

Article 116

Amendment of the Industrial Social Insurance Act (37. Novelle to GSVG)

The Industrial Social Security Act, BGBl. No 560/1978, as last amended by the Federal Law BGBl. No 102/2010, shall be amended as follows:

Part 1

1. § 3 (3) Z 1 reads as follows:

" 1.

Persons according to the Wehrgesetz 2001

a)

Presence or training service, except in the case of lit. b persons mentioned;

b)

Training service, as of 13. month of the training service,

if they were last covered by the GSVG or FSVG, but not in accordance with the ASVG; "

Article 26a of the third sentence reads as follows:

" The basis for the contribution for which according to § 3 paragraph 3 Z 1 lit. b pflicht-insured training service employees are 133% of the monthly salary, the grade of service, the recognition premium, the monthly premium, the application remuneration, the training premium, the journal service remuneration and the foreign training allowance according to the Law on the Law of the Sea 2001. "

Section 27 (2) reads as follows:

" (2) The contribution to the pension insurance as referred to in paragraph 1 Z 2 shall be applied

1.

by the performance of the compulsory insured persons in the amount of the following percentages of the contribution basis:

-

from 1. January 2005 15%,

-

from 1. Jänner 2006 15.25%,

-

from 1. Jänner 2007 15.5%,

-

from 1. Jänner 2008 15.75%,

-

from 1. Jänner 2009 16%,

-

from 1. Jänner 2010 16.25%,

-

from 1. Jänner 2011 17.5%;

2.

by a performance from the tax revenue of the compulsory insured persons in the amount of the following percentages of the contribution basis:

-

from 1. Jänner 2005 7.80%,

-

from 1. Jänner 2006 7.55%,

-

from 1. Jänner 2007 7.30%,

-

from 1. Jänner 2008 7.05%,

-

from 1. Jänner 2009 6.80%,

-

from 1. Jänner 2010 6.55%,

-

from 1. January 2011 5.30%.

The partner performance in accordance with Z 2 bears the Federal Government; it has to confront the insurance institution on a monthly basis to the extent that it is necessary to pay for the Federal Government's cash register. "

The first sentence of section 32a (1) reads as follows:

"The monthly contribution basis for self-insured persons according to § 13a amounts to three times the maximum contribution basis in the pension insurance pursuant to § 45 paragraph 1 ASVG of the calendar year, for which the contributions are paid."

5. § 35 (5) third sentence reads:

" The percentage shall be calculated for each calendar year from the base interest rate (Art. 1 (1) of the first paragraph Euro-Justice-Accompanying Act, BGBl. I n ° 125/1998), plus eight percentage points, the base rate of interest being the 31. "October of a calendar year shall be applicable for the next calendar year."

6. The following sentence shall be added to section 50 (1):

" If it is a first-time adjustment, it shall not be effective until 1. Jänner of the following calendar year (Section 113 (2)); by way of derogation from this, the date of the first-time adjustment of survivors ' pensions derived from a performance already recognized shall be the date of that performance. authoritative. "

7. In § 73 (1), (3) and (4), the word shall be "September" in each case by the word "October" replaced.

8. In § 73, the following paragraph 3a is inserted after paragraph 3:

" (3a) By way of derogation from paragraph 3, the first-time special payment is due only in part if the pension (with the exception of a child subsidy and a special increase in amount according to § 141) in the respective special payment month and the last five The amount of the special payment per calendar month excluding the pension cover shall be reduced by one sixth. In the case of survivors ' pensions which are derived from a pension, the calendar months of the payment of this pension shall also be considered as calendar months with pension cover. "

9. § 99a (7) reads:

" (7) If insured persons (pensioners, relatives) are placed on behalf of the insurance carrier as a health insurance institution in one of the institutions listed in Section 2 (1), they shall make a surcharge. The surcharge is per day

1.

7.00 €, if the income of the income or the pension is monthly the amount according to § 150 (1) lit. a sublit. bb plus € 581,38 does not exceed €;

2.

€ 12,00 if the earned income or the pension monthly the total amount according to Z 1, but not the amount according to § 150 para. 1 lit. a sublit. bb plus 1 162,77 €;

3.

€ 17.00 if the income exceeds the total amount to Z 2 per month.

The amount of these amounts shall be replaced by 1. Jänner of each year, for the first time from 1. January 2012, the amounts multiplied by the respective utilisation number (§ 47) in accordance with § 51. The insurance institution as a health insurance institution shall, in the event of the existence of a special social protection requirement of the insured person (pension rights), refrain from the collection of the surcharge or reduce it, in accordance with the conditions laid down in the directives adopted by the main association (Article 31 (5) (27) of the ASVG). The surcharge must be paid in advance to the insurance institution as a health insurance institution and must be paid for not more than 28 days per calendar year for each insured person (pensionsRelations, members). "

10. § 100 (3) reads:

(3) If insured persons (relatives) are insured for the account of the insurance carrier as a health insurance institution in one of the institutions listed in section 2 (2) (1) to (3) (except for the cases of the grant granted by the insurance institution as In the case of sickness insurance institutions, they have to pay an additional payment, the amount of which is determined in accordance with section 99a (7), second to fourth sentence. It shall immediately be paid in advance to the insurance institution as a health insurance institution upon arrival of the stay. "

11. § 112 (1) Z 2 reads:

" 2.

from the insurance case of invalidity

a)

vocational rehabilitation measures (§ 131),

b)

the disability pension (§ 123); "

12. § 112 (2) reads:

" (2) The insurance institution shall also meet-without prejudice to the performance referred to in paragraph 1 Z 2 lit. a from the insurance case of invalidity-measures of rehabilitation (§ 158) as well as measures of health care (§ 169). "

13. In § 116 (1) Z 3 the term " "-excluding periods of compulsory insurance pursuant to § 8 (1) Z 5 of the General Social Insurance Act-" .

14. § 116 (9) second sentence reads:

"The basis for the contribution shall be three times the maximum contribution basis in the pension insurance in accordance with § 45 (1) of the General Social Insurance Act at the time of the determination of the entitlement to the contribution."

15. In § 129 (1), second sentence, the expression "section 361 (1) last sentence of the General Social Security Act" by the expression "§ 131" replaced.

16. § 131 together with the title is:

" Occupational Rehabilitation, Claim

Section 131. (1) The right to vocational rehabilitation measures (§ 161) are likely to meet insured persons if they meet the conditions for disability pension (§ 132 para. 1) as a result of their state of health, or if they are likely to comply with the requirements of the the foreseeable future. Even if the required compulsory insurance months are not available in accordance with § 133 (2), however, the claim shall also apply:

1.

within the last 36 calendar months before the deadline (§ 113 (2)) in at least twelve compulsory insurance months an employment pursuant to § 133 (2) (3) or § 255 (1) of the ASVG (ASVG) or as an employee (s) has been exercised or

2.

at least 36 compulsory insurance months on the basis of an employment pursuant to § 133 (2) (3) or (§ 255 (1) of the ASVG) or as employees.

Insurance monates according to § 3 (3) (3) (1) and (2) are to be considered as compulsory insurance months after Z 1 and a maximum of twelve insurance months according to § 3 (3) (4) (4) as compulsory insurance months after Z 2. If there are more than 15 calendar years between the end of the training (Section 255 (2a) of the ASVG) and the application for more than 15 calendar years, it will be increased from the age of 16. Calendar year the required extent of 36 compulsory insurance months after Z 2 per calendar year by three such compulsory insurance months up to the maximum extent of 60 compulsory insurance months.

(2) The measures referred to in paragraph 1 are only those which, with a high probability of permanent incapacity for work within the meaning of § 133, can be eliminated or avoided and which are likely to be reintegrated into the To ensure employment on a permanent basis.

(3) The measures referred to in paragraph 1 shall be sufficient and appropriate, but shall not exceed the level of the necessary measures. They are to be provided by the insurance institution, taking into account the labour market and its reasonableness for the insured person.

(4) The measures referred to in paragraph 1 shall be presumed to be the insured person only if, taking into account their inclination, physical and mental aptitude, their previous activities and the duration and scope of their previous training, they shall be presumed to be (qualification level) as well as of their age, their state of health and the duration of a retirement pension are fixed and implemented. Measures of rehabilitation, which include training for a professional activity, by the exercise of which the previous qualification level is substantially undershot, may only be carried out with the consent of the insured person. If the insured person has carried out an activity which requires a teaching qualification or a middle school diploma, or has acquired, through practical work, qualified knowledge or skills which have been obtained by a teaching qualification or a medium-sized secondary school diploma. In any case, a rehabilitation on activities which do not provide for equivalent training shall be inadmissible.

(5) The level of qualification referred to in paragraph 4 of the first sentence shall be determined by the professional training required for the activity and by the knowledge and skills required for the performance of the activity (technical competence).

(6) § § 163 to 168 shall apply. "

17. In § 132 (1), Z 1 to 3 are given the names "2." to "4." .

18. In Section 132 (1), the following Z 1 shall be inserted before Z 2:

" 1.

is not entitled to occupational rehabilitation pursuant to § 131 (1) and (2) or the measures of vocational rehabilitation according to § 131 (3) are not appropriate or cannot be reasonably expected in accordance with § 131 (4), "

19. § 133 (2) reads:

" (2) The insured person shall also be deemed to be incapaciated,

1.

that's 50. Year of age,

2.

whose personal work was necessary in order to maintain the holding; and

3.

which, as a result of illness or other infirmness or weakness of their physical or mental forces, is unable to pursue an activity of self-employment similar to that of a similar training and of equivalent knowledge and skills, such as: In the case of employment which the insured person last exercised through at least 60 calendar months,

if within the last 15 years before the deadline (§ 113 paragraph 2) in at least 90 compulsory insurance months a self-employed activity after Z 3 or an employment as employee or according to § 255 (1) ASVG has been exercised. Section 255 (2) of the third and fourth sentences and (2a) of the ASVG are to be applied. In so far as no full calendar months of an employment are available according to the Z 3, 30 calendar days shall be combined in each calendar month. "

20. According to Article 133 (2), the following paragraphs 2a and 2b are inserted:

" (2a) The insured person shall be deemed to be incapable of work even if:

1.

the 50. Year of age,

2.

was reported as unemployed within the meaning of Section 12 of the AlVG (AlVG) for at least twelve months immediately before the deadline (§ 113 (2)),

3.

at least 360 months of insurance, of which at least 240 months of contributions from compulsory insurance have been acquired, and

4.

can only carry out more activities with the least requirement profile, which are still assessed on the labour market, and can be expected to have a job in a distance corresponding to the physical and mental impairment of their Place of residence cannot be obtained within a year.

(2b) The activities referred to in paragraph 2a Z 4 are light physical activities which are carried out at average time pressure and predominantly in a sitting posture and/or allow a change of posture several times a day. "

21. The following sentence is added to Article 133 (3):

" Fall in the period of the last 180 calendar months before the date of the deadline neutral months according to § 121 Z 6 lit. a or months of the payment of transitional allowance pursuant to § 164, the said period shall be extended by those months. "

22. In § 139 (4), the following sentence shall be inserted before the last sentence:

"However, if it is a disability pension, the maximum extent of the reduction is 13.8% of the performance."

23. In § 149 (1), the expression "habitual residence" by the expression "lawful, habitual residence" replaced.

24. In § 149 (7), third sentence, the expression "20%" by the expression "15%" replaced.

25. In § 157 (1) the expression "who suffer from a physical, mental or mental disability" by the expression "whose work force has fallen as a result of a physical, mental or psychological impairment" replaced.

26. § 157 (2) is repealed.

27. In § 157 (3), the word "Disabled" by the expression "the persons to be rehabilitated" replaced.

Section 158 (1) reads as follows:

" (1) In order to achieve the target set out in § 157 (3), the measures shall be used in accordance with § § 160 to 162. The insurance institution shall, without prejudice to § 131, grant these measures in accordance with an appropriate discretion. "

29. In § 160 (1) the following Z 1a is inserted after Z 1:

" 1a.

Measures of outpatient rehabilitation; "

30. § 160 (4) reads:

" (4) If insured persons (pensioners) are accommodated on behalf of the insurance carrier as pension insurance institutions in one of the institutions listed in Section 1 (1) (1), they shall pay a surcharge of which the amount is based in accordance with § 99a. Paragraph 7, second to fourth sentence. It must be paid in advance to the insurance institution as a pension insurance institution on the arrival of the stay in advance and may be raised for a maximum of 28 days per calendar year for each insured person (pension rights). "

31. In § 163 of the first sentence, the expression "The Disabled" by the expression "The person to be rehabilitated" replaced and after the word "Insurance carrier" the expression "taking into account the results of a vocational training procedure" inserted.

32. In § 163 of the second sentence, the expression "The Disabled" by the expression "You" replaced.

33. § 164 (1) second sentence reads:

"If vocational measures of rehabilitation are granted in accordance with § 131, transitional allowance shall be payable from the date of the benefit of these rehabilitation measures."

34. In § 166 (1), after the word "Rehabilitation" the expression "-with the exception of vocational rehabilitation according to § 131-" inserted.

Article 169 (5) reads as follows:

" (5) If insured persons (pensioners) are insured for the account of the insurance carrier as pension insurance institutions in one of the institutions listed in Section 2 (2) (1) to (4) (except for the cases of the grant granted by the insurance institution as In the case of pension insurance institutions, they have to pay an additional payment, the amount of which is determined in accordance with section 99a (7), second to fourth sentence. It shall immediately be paid in advance to the insurance institution as a pension insurance institution upon arrival of the stay. "

36. § 298 (12), first sentence, fifth indent reads as follows:

"-

Replacement months according to § 116 (1) (1) of this Federal Act and according to § 107 (1) (1) BSVG, if for them a contribution in the amount of 22.8% of the thirty-fold minimum contribution basis in accordance with § 76a (3) of the ASVG per alternate month with the appropriate application of § 116 Paragraph 10. "

37. In § 298 (12), first sentence, after the expression "143" the parenthesis expression "(to be applied in the version in force)" inserted; in the penultimate and third-last sentence, the expression is not " in the version of the Federal Law BGBl. I No 71/2003 " .

Article 306 (10) reads as follows:

" (10) § 298 (12), first sentence shall also apply to male insured persons born after 31 December 1953 and to female insured persons born after 31 December 1958, in such a way as to ensure that:

1.

in the case of male insured persons in the place of the 738. Life is not the 60. It's the 62. the year of life;

2.

in the case of female insured persons, to replace the 678. Life is not the 55. Year of life, but the year of life mentioned in the right column shall enter:

a)

1 January 1959 to 31 December 1959 .................... 57. Year of life;

b)

1 January 1960 to 31 December 1960 .................... 58. Year of life;

c)

1 January 1961 to 31 December 1961 .................... 59. Year of life;

d)

1 January 1962 to 1 December 1963 ...................... 60. Year of life;

e)

2 December 1963 to 1 June 1964 ....................... 60.5. Year of life;

f)

2 June 1964 to 1 December 1964 .......................... 61. Year of life;

g)

2 December 1964 to 1 June 1965 ....................... 61.5. Year of life;

h)

from 2 June 1965 ........................................................... 62. Year of life;

3.

for female insured persons instead of 480 contribution months

-

in the case of persons after Z 2 lit. a 504 Contribution month,

-

in the case of persons after Z 2 lit. b 516 Contribution months,

-

in the case of persons after Z 2 lit. c 528 contribution months,

-

in the case of persons after Z 2 lit. d to h 540 contribution months

shall be required;

4.

The following shall be taken into account in the form of months of contributions, only months of contributions due to employment, as well as the replacement months mentioned in the first to third subparagraphs of Section 298 (12).

The following insurance months according to § 3 para. 1 Z 2 APG are also valid as contribution months on the basis of a paid employment:

-

Insurance months according to § 8 para. 1 Z 2 lit. a ASVG,

-

up to 30 insurance months according to § 8 para. 1 Z 2 lit. d and e ASVG, § 3 (3) (1) and (2) of this Federal Act and § 4a (1) (1) (1) and (2) of the BSVG,

-

Up to 60 insurance months according to § 8 paragraph 1 Z 2 lit. g ASVG, § 3 (3) (4) of this Federal Act and § 4a (1) (4) BSVG, which do not cover periods of compulsory insurance in the pension insurance on the basis of paid employment.

The maximum limits of 30 and 60 months of insurance may not be exceeded even if there are equivalent replacement months after Z 4. For insured persons in accordance with Z 1 and 2, who will perform the performance after completion of the 62. According to § 139 (4), the provision of Section 15 (4) Z 1 APG is to be applied instead of § 139 (4). Section 139 (4) and § 15 paragraph 4 Z 1 APG is to be applied for the period after 31 December 2023 in such a way that the applicable age limit according to § 3 of the Federal Constitutional Law on different age limits of the Federal Constitutional Law is to be replaced by the rule-pensive age pursuant to § 130 (1) of the German Federal Constitution Act (Bundesverfassungsgesetz). Male and female social policyholders, BGBl. No. 832/1992. '

39. In accordance with § 338, the following § 339 shall be added together with the title:

" Final provisions on Art. 116 Part 1 of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010 (37. Novelle)

§ 339. (1) It shall enter into force:

1.

with 1. January 2011 § § 3 (3) Z 1, 26a, 27 (2), 32a (1), 35 (5), 50 (1), 73 (1), 3, 3a and 4, 99a (7), 100 (3), 112 (1) (2) and (2), 116 (1) and (9), 129 (1), 131 and the title, 132 (1) (1) to (4), 133 (2) to (3), 149 (1), (1) and (2), (1) and (2), (1) and Paragraphs 1 and 7, 157 (1) and (3), 158 (1), 160 (1) (1a) and (4), 163, 164 (1), 166 (1), 169 (5) and (306) (10), as amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 111/2010;

2.

with 1 February 2011 § 298 (12) in the version of Art. 116 Part 1 Z 36 of the Federal Law BGBl. I No 111/2010;

3.

with 1. Jänner 2012 § 139 (4) in the version of the Federal Law BGBl. I No 111/2010.

(2) There shall be no force:

1.

at the end of 31 December 2010 § 157 (2);

2.

with expiry of 31 December 2015 § 133 (2a) and (2b.)

(3) § 27e Z 2 shall apply for the calendar years 2011 to 2015 in such a way that the percentage of 72 shall be replaced by the percentage of the percentage of 72.

(4) § 29 (2) shall apply for the calendar years 2011 to 2014 in such a way that the percentage of 201 (203) shall be replaced by the following percentages:

1.

in 2011 the percentage of 185,

2.

in 2012 the percentage of 182 and

3.

in the years 2013 and 2014, the percentage of 181.

(5) § § 32a (1) and (116) (9) in the version in force on 31 December 2010 shall continue to apply if the application for the payment of contributions before the end of the day of the presentation of the Federal Law BGBl. I No 111/2010.

(6) By way of derogation from § 50 (1), first sentence, in the calendar year 2011 only those boarding houses which do not exceed the amount of € 2 310 per month shall be increased. If the pension is monthly

1.

not more than € 2 000, so it is to be multiplied by the adjustment factor;

2.

more than € 2 000 up to € 2 310, it is to be increased by a percentage that decreases linearly between the above mentioned values from 1.2% to 0.0%.

(6a) By way of derogation from § 149 (7), third sentence, in the version of the Federal Law BGBl. I n ° 111/2010 is applicable to the determination of the compensatory allowance as a monthly income

1.

an amount of 19% in 2011,

2.

in 2012, an amount of 18%,

3.

in 2013, an amount of 16%

of the respective judge's sentence.

(7) In the case of persons who have fulfilled the conditions for the right to an early retirement pension in accordance with § 298 (12) to the end of 31 December 2010, the provision in force on 31 December 2010 shall continue to apply. "

Part 2

(1) The following paragraph 3 is added to § 28:

" (3) The para. 1 and 2 are based on § 8 (1) (1) (1) (1) lit. e ASVG sub-insured shall not apply. "

2. The following sentence is added to § 59:

" This does not apply in accordance with § 8 (1) Z 1 lit. e ASVG sub-insured. "

3. In accordance with § 339, the following § 340 together with the title is added:

" Final determination on Art. 116 Part 2 of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010 (37. Novelle)

§ 340. § § 28 (3) and (59) in the version of the Federal Law BGBl. I n ° 111/2010 will be 1. Jänner 2011 in force. "

Article 117

Amendment of the Farmers ' Social Security Act (37). Novelle to the BSVG)

The farmers social security law, BGBl. N ° 559/1978, as last amended by the Federal Law BGBl. No 102/2010, shall be amended as follows:

Part 1

1. § 4a (1) (1) (1) reads:

" 1.

Persons according to the Wehrgesetz 2001

a)

Presence or training service, except in the case of lit. b persons mentioned;

b)

Training service, as of 13. month of the training service,

if they were last insured under this federal law, but not according to the ASVG, GSVG or FSVG; "

2. § 23a third sentence reads:

" The basis for the contribution for which according to § 4a (1) Z 1 lit. b pflicht-insured training service employees are 133% of the monthly salary, the grade of service, the recognition premium, the monthly premium, the application remuneration, the training premium, the journal service remuneration and the foreign training allowance according to the Law on the Law of the Sea 2001. "

Section 24 (2) reads as follows:

" (2) The compulsory insured persons in the pension insurance scheme shall contribute 22.8% of the contribution basis for the duration of compulsory insurance. This post will be applied

1.

by the performance of the compulsory insured persons in the amount of the following percentages of the contribution basis:

-

from 1. Jänner 2005 14.5%,

-

from 1. Jänner 2006 14.75%,

-

from 1. Jänner 2007 15%,

-

from 1. Jänner 2011 15.25%,

-

from 1. Jänner 2012 15.5%,

-

from 1. Jänner 2013 15.75%,

-

from 1. Jänner 2014 16%;

2.

by a performance from the tax revenue of the compulsory insured persons in the amount of the following percentages of the contribution basis:

-

from 1. Jänner 2005 8.3%,

-

from 1. January 2006 8.05%,

-

from 1. Jänner 2007 7.8%,

-

from 1. Jänner 2011 7.55%,

-

from 1. Jänner 2012 7.3%,

-

from 1. Jänner 2013 7.05%,

-

from 1. January 2014 6,8%.

The partner performance in accordance with Z 2 bears the Federal Government; it has to confront the insurance institution on a monthly basis to the extent that it is necessary to pay for the Federal Government's cash register. "

4. § 27a (1) first sentence reads:

"The monthly contribution basis for self-insured persons according to § 10a amounts to three times the maximum contribution basis in the pension insurance according to § 45 paragraph 1 ASVG of the calendar year, for which the contributions are paid."

5. The following sentence is added to Article 46 (1):

" If it is a first-time adjustment, it shall not be effective until 1. Jänner of the following calendar year (section 104 (2)); by way of derogation, for the first-time adjustment of survivors ' pensions, which are derived from a performance already awarded, the date of that benefit authoritative. "

6. § 69 (1) reads:

" (1) Pensions from pension insurance, which are held in the months of April and April respectively. In the months of April and April, respectively, and pensions from the accident insurance scheme, A special payment is due to be paid in September. "

7. In § 69 (3) and (4) the word shall be "September" in each case by the expression "October (September)" replaced.

8. In § 69, the following paragraph 3a is inserted after paragraph 3:

" (3a) By way of derogation from paragraph 3, the first-time special payment is due only in part if the pension (with the exception of a child subsidy and a special increase in amount according to § 132) in the respective special payment month and the last five. The amount of the special payment per calendar month excluding the pension cover shall be reduced by one sixth. In the case of survivors ' pensions which are derived from a pension, the calendar months of the payment of this pension shall also be considered as calendar months with pension cover. "

9. § 96a (7) reads:

" (7) If insured persons (pensioners, relatives) are placed on behalf of the insurance carrier as a health insurance institution in one of the institutions listed in Section 2 (1), they shall make a surcharge. The surcharge is per day

1.

7.00 €, if the income of the income or the pension is monthly the amount according to § 141 (1) (1 lit). a sublit. bb plus € 581,38 does not exceed €;

2.

€ 12,00 if the earned income or the pension monthly the total amount according to Z 1, but not the amount according to § 141 paragraph 1 lit. a sublit. bb plus 1 162,77 €;

3.

€ 17.00 if the income exceeds the total amount to Z 2 per month.

The amount of these amounts shall be replaced by 1. Jänner of each year, for the first time from 1. January 2012, the amounts multiplied by the respective utilisation number (§ 45) in accordance with § 47. The insurance institution as a health insurance institution shall, in the event of the existence of a special social protection requirement of the insured person (pension rights), refrain from the collection of the surcharge or reduce it, in accordance with the conditions laid down in the directives adopted by the main association (Article 31 (5) (27) of the ASVG). The surcharge must be paid in advance to the insurance institution as a health insurance institution and must be paid for not more than 28 days per calendar year for each insured person (pensionsRelations, members). "

10. § 100 (3) reads:

(3) If insured persons (relatives) are insured for the account of the insurance carrier as a health insurance institution in one of the institutions listed in section 2 (2) (1) to (3) (except for the cases of the grant granted by the insurance institution as In the case of sickness insurance institutions), they have to pay an additional payment, the amount of which is determined in accordance with § 96a (7), second to fourth sentence. It shall immediately be paid in advance to the insurance institution as a health insurance institution upon arrival of the stay. "

11. § 103 (1) (2) is:

" 2.

from the insurance case of invalidity

a)

vocational rehabilitation measures (§ 122),

b)

the disability pension (§ 132); "

12. § 103 (2) reads:

" (2) The insurance institution shall also meet-without prejudice to the performance referred to in paragraph 1 Z 2 lit. a from the insurance case of invalidity-measures of rehabilitation (§ 150a) as well as measures of health care (§ 161). "

13. In § 107 (1) Z 3 the term " "-excluding periods of compulsory insurance pursuant to § 8 (1) Z 5 of the General Social Insurance Act-" .

14. § 107 (9) second sentence reads:

"The basis for the contribution shall be three times the maximum contribution basis in the pension insurance in accordance with § 45 (1) of the General Social Insurance Act at the time of the determination of the entitlement to the contribution."

15. In § 120 (1), second sentence, the expression "section 361 (1) last sentence of the General Social Security Act" by the expression "§ 122" replaced.

16. § 122 together with headline reads:

" Occupational Rehabilitation, Claim

§ 122. (1) The right to vocational rehabilitation measures (§ 153) are likely to meet insured persons if they meet the conditions for disability pension (§ 123 para. 1) as a result of their state of health, or if they are likely to comply with the requirements of the the foreseeable future.

(2) The measures referred to in paragraph 1 are only those which, with a high probability of permanent incapacity for work within the meaning of Section 124, can be eliminated or avoided and which are likely to be reintegrated into the To ensure employment on a permanent basis.

(3) The measures referred to in paragraph 1 shall be sufficient and appropriate, but shall not exceed the level of the necessary measures. They are to be provided by the insurance institution, taking into account the labour market and its reasonableness for the insured person.

(4) The measures referred to in paragraph 1 shall be presumed to be the insured person only if, taking into account their inclination, physical and mental aptitude, their previous activities and the duration and scope of their previous training, they shall be presumed to be (qualification level) as well as of their age, their state of health and the duration of a retirement pension are fixed and implemented. Measures of rehabilitation, which include training for a professional activity, by the exercise of which the previous qualification level is substantially undershot, may only be carried out with the consent of the insured person. If the insured person has carried out an activity which requires a teaching qualification or a middle school diploma, or has acquired, through practical work, qualified knowledge or skills which have been obtained by a teaching qualification or a medium-sized secondary school diploma. In any case, a rehabilitation on activities which do not provide for equivalent training shall be inadmissible.

(5) The level of qualification referred to in paragraph 4 of the first sentence shall be determined by the professional training required for the activity and by the knowledge and skills required for the performance of the activity (technical competence).

(6) § § 155 to 160 shall apply. "

17. In § 123 (1), Z 1 to 3 are given the names "2." to "4." .

18. In Section 123 (1), the following Z 1 shall be inserted before Z 2:

" 1.

there is no entitlement to occupational rehabilitation pursuant to § 122 (1) and (2) or the measures of vocational rehabilitation according to § 122 (3) are not appropriate or cannot be reasonably expected in accordance with § 122 (4), "

19. According to Article 124 (1), the following subsections 1a and 1b are inserted:

" (1a) The insured person shall be deemed to be incapable of work even if:

1.

the 50. Year of age,

2.

at least 360 months of insurance, of which at least 240 months of contributions from compulsory insurance have been acquired, and

3.

can only carry out more activities with the least requirement profile, which are still assessed on the labour market, and can be expected to have a job in a distance corresponding to the physical and mental impairment of their Place of residence cannot be obtained within a year.

(1b) Activities referred to in paragraph 1a (3) are light physical activities which are carried out at average time pressure and predominantly in a sitting posture and/or which allow a change of posture several times a day. "

20. The following sentence shall be added to section 124 (2):

" Fall in the period of the last 180 calendar months before the deadline for neutral months according to § 112 Z 4 lit. a or months of the payment of transitional allowance pursuant to § 156, the said period shall be extended by those months. "

21. In § 130 (4), the following sentence shall be inserted before the last sentence:

"However, if it is a disability pension, the maximum extent of the reduction shall be 13.8% of the performance."

22. In § 140 (1), the expression "habitual residence" by the expression "lawful, habitual residence" replaced.

23. In § 140 (7), third sentence, the expression "20%" by the expression "15%" replaced.

24. In § 150 (1) the expression "who suffer from a physical, mental or mental disability" by the expression "whose work force has fallen as a result of a physical, mental or psychological impairment" replaced.

25. § 150 (2) is repealed.

26. In Section 150 (3), the word "Disabled" by the expression "the persons to be rehabilitated" replaced.

27. § 150a para. 1 reads:

" (1) In order to achieve the target set out in § 150 (3), the measures shall be used in accordance with § § 152 to 154. The insurance institution shall, without prejudice to § 122, grant these measures in accordance with the obligation to do so. "

28. In § 152 (1) the following Z 1a is inserted after Z 1:

" 1a.

Measures of outpatient rehabilitation; "

29. § 152 (4) reads:

" (4) If insured persons (pensioners) are accommodated for the account of the insurance carrier as pension insurance institutions in one of the institutions listed in Section 1 (1) (1), they shall pay a surcharge of which the amount is based in accordance with § 96a. Paragraph 7, second to fourth sentence. It must be paid in advance to the insurance institution as a pension insurance institution on the arrival of the stay in advance and may be raised for a maximum of 28 days per calendar year for each insured person (pension rights). "

30. In § 155, the first sentence, the expression "The Disabled" by the expression "The person to be rehabilitated" replaced and after the word "Insurance carrier" the expression "taking into account the results of a vocational training procedure" inserted.

31. In § 155, second sentence, the expression "The Disabled" by the expression "You" replaced.

32. § 156 (1) third sentence reads:

"If vocational rehabilitation measures are granted in accordance with § 122, transitional allowance shall be payable from the date of the benefit of these rehabilitation measures."

33. In § 158 (1), after the word "Rehabilitation" the expression "-with the exception of vocational rehabilitation according to § 122-" inserted.

34. § 161 (5) reads:

" (5) If insured persons (pensioners) are insured for the account of the insurance carrier as pension insurance institutions in one of the institutions listed in Section 2 (2) (1) to (4) (except for the cases of the grant granted by the insurance institution as In the case of pension insurance institutions, they have to pay an additional payment, the amount of which is determined in accordance with § 96a (7), second to fourth sentence. It shall immediately be paid in advance to the insurance institution as a pension insurance institution upon arrival of the stay. "

35. § 287 (12), first sentence, fifth indent reads:

"-

Replacement months according to § 116 (1) (1) of the GSVG and § 107 (1) (1) (1) of this Federal Act, if a contribution in the amount of 22.8% of the thirty-fold minimum contribution basis in accordance with § 76a (3) of the ASVG for each alternate month under the appropriate application of § 107 Paragraph 10. "

36. In § 287 (12), first sentence, after the expression "134" the parenthesis expression "(to be applied in the version in force)" inserted; in the penultimate and third-last sentence, the expression is not " in the version of the Federal Law BGBl. I No 71/2003 " .

37. § 295 (11) reads:

" (11) § 287 (12) first sentence shall also apply to male insured persons born after 31 December 1953 and to female insured persons born after 31 December 1958, in such a way that:

1.

in the case of male insured persons in the place of the 738. Life is not the 60. It's the 62. the year of life;

2.

in the case of female insured persons, to replace the 678. Life is not the 55. Year of life, but the year of life mentioned in the right column shall enter:

a)

1 January 1959 to 31 December 1959 .................... 57. Year of life;

b)

1 January 1960 to 31 December 1960 .................... 58. Year of life;

c)

1 January 1961 to 31 December 1961 .................... 59. Year of life;

d)

1 January 1962 to 1 December 1963 ...................... 60. Year of life;

e)

2 December 1963 to 1 June 1964 ....................... 60.5. Year of life;

f)

2 June 1964 to 1 December 1964 .......................... 61. Year of life;

g)

2 December 1964 to 1 June 1965 ....................... 61.5. Year of life;

h)

from 2 June 1965 .......................................................... 62. Year of life;

3.

for female insured persons instead of 480 contribution months

-

in the case of persons after Z 2 lit. a 504 Contribution month,

-

in the case of persons after Z 2 lit. b 516 Contribution months,

-

in the case of persons after Z 2 lit. c 528 contribution months,

-

in the case of persons after Z 2 lit. d to h 540 contribution months

shall be required;

4.

are to be taken into account in the form of months of contributions only on the basis of an employment, as well as the replacement months mentioned in the first to third subparagraphs of section 287 (12).

The following insurance months according to § 3 para. 1 Z 2 APG are also valid as contribution months on the basis of a paid employment:

-

Insurance months according to § 8 para. 1 Z 2 lit. a ASVG,

-

up to 30 insurance months according to § 8 para. 1 Z 2 lit. d and e ASVG, § 3 (3) (1) and (2) of the GSVG and § 4a (1) (1) (1) and (2) of this Federal Act,

-

Up to 60 insurance months according to § 8 paragraph 1 Z 2 lit. g ASVG, § 3 (3) (4) of the GSVG and § 4a (1) (4) of this Federal Law, which do not cover periods of compulsory insurance in the pension insurance scheme because of an employment.

The maximum limits of 30 and 60 months of insurance may not be exceeded even if there are equivalent replacement months after Z 4. For insured persons in accordance with Z 1 and 2, who will perform the performance after completion of the 62. According to § 130 (4), the provision of § 15 (4) (1) of the APG is to be applied instead of § 130 (4). Section 130 (4) and § 15 paragraph 4 Z 1 APG is to be applied for the period after 31 December 2023 in such a way that the applicable age limit according to § 3 of the Federal Constitutional Law on different age limits of the Federal Constitutional Law is to be replaced by the rule-pensive age pursuant to § 121 (1) of the German Federal Constitutional Law. Male and female social policyholders, BGBl. No. 832/1992. '

38. In accordance with § 328, the following § 329 shall be added together with the heading:

" Final provisions on Art. 117 Part 1 of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010 (37. Novelle)

§ 329. (1) It shall enter into force:

1.

with 1. § 4a (1) Z 1, 23a, 24 (2), 27a (1), 46 (1), 69 (1), 3, 3a and 4, 96a (7), 100 (3), 103 (1) (2) and (2), 107 (1) and (9), 120 (1), (122) and (4), 123 (1) (1) to (4), (1) to (4), (1) to (4), (1) to (2), (1) and (2), (1) and and 7, 150 (1) and (3), 150a (1), 152 (1) (1a) and (4), 155, 156 (1), 158 (1), 161 (5) and 295 (11), as amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 111/2010;

2.

with 1 February 2011 § 287 (12) in the version of Art. 117 Part 1 Z 35 of the Federal Law BGBl. I No 111/2010;

3.

with 1. Jänner 2012 § 130 paragraph 4 in the version of the Federal Law BGBl. I No 111/2010.

(2) There shall be no force:

1.

with expiry of 31 December 2010 § 150 (2);

2.

with expiry of 31 December 2015 § 124 (1a) and (1b.)

(3) § 24e Z 2 shall apply for the calendar years 2011 to 2015 in such a way that the percentage of 72 shall be replaced by the percentage of the percentage of 72.

(4) Paragraph 26 (2) shall apply for the calendar years 2011 to 2014 in such a way that the percentage of 397 (403) shall be replaced by the following percentages:

1.

in 2011 the percentage of 374,

2.

in 2012 the percentage of 370,

3.

in 2013 the percentage of 365 and

4.

in 2014 the percentage of 360.

(5) § § 27a (1) and (107) (9) in the version in force on 31 December 2010 shall continue to apply if the application for the payment of contributions before the end of the day of the presentation of the Federal Law BGBl. I No 111/2010.

(6) By way of derogation from § 46 (1), first sentence, in the calendar year 2011 only those boarding houses which do not exceed the amount of € 2 310 per month shall be increased. If the pension is monthly

1.

not more than € 2 000, so it is to be multiplied by the adjustment factor;

2.

more than € 2 000 up to € 2 310, it is to be increased by a percentage that decreases linearly between the above mentioned values from 1.2% to 0.0%.

(6a) By way of derogation from § 140 (7), third sentence, in the version of the Federal Law BGBl. I n ° 111/2010 is applicable to the determination of the compensatory allowance as a monthly income

1.

an amount of 19% in 2011,

2.

in 2012, an amount of 18%,

3.

in 2013, an amount of 16%

of the respective judge's sentence.

(7) In the case of persons who have fulfilled the conditions for the right to an early retirement pension pursuant to § 287 (12) to the end of 31 December 2010, the provision in the version in force on 31 December 2010 remains "

Part 2

1. § 4 Z 2 reads:

" 2.

persons referred to in Article 2 (1) (2) (2), with the exception of the persons referred to in § 8 (1) (1) e ASVG Sub-insured persons for the duration of the presence or training service according to the Wehrgesetz 2001, BGBl. I No 146, unless there was an exceptional reason in accordance with § 5 at the time of the presence of the presence or training service; "

2. In § 22, para. 2 lit. d is deleted at the end of the swab; the lit. e is deleted.

(3) The following paragraph 4 is added to § 25:

" (4) The para. 1 and 2 are based on § 8 (1) (1) (1) (1) lit. e ASVG sub-insured shall not apply. "

4. § 31 (2) deleted.

5. In § 31 (3) the term " "and 2" .

(6) The following sentence shall be added to § 55:

" This does not apply in accordance with § 8 (1) Z 1 lit. e ASVG sub-insured. "

7. In accordance with § 329, the following § 330 together with the title is added:

" Final provisions on Art. 117 Part 2 of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010 (37. Novelle)

§ 330. (1) § § 4 Z 2, 22 para. 2, 25 para. 4, 31 para. 3 and 55 in the version of the Federal Law BGBl. I n ° 111/2010 will be 1. Jänner 2011 in force.

(2) Section 31 (2) shall expire on 31 December 2010. "

Article 118

Amendment of the General Pensions Act (7). Novelle to the APG)

The General Pension Act, BGBl. I n ° 142/2004, as last amended by the Federal Law BGBl. I No 62/2010, shall be amended as follows:

1. In § 6 (1), after the expression "§ 5" the following expression is inserted:

" , where, by way of derogation from Article 5 (3), the maximum extent of the reduction in the case of a retirement pension before the rule-pension age

1.

13.8% of this performance, or

2.

11% of this performance shall be if at least 120 heavy-duty months are available within the last 240 calendar months prior to the date of the reference. "

2. In § 6 (1), after the expression "§ 5" the following expression is inserted:

" , where, by way of derogation from Article 5 (3), the maximum extent of the reduction in the retirement pension before the regular retirement age is 13.8% of this benefit. "

3. § 6 para. 2 Z 1 reads:

" 1.

the performance referred to in § 5 shall apply, pursuant to paragraph 1 (1) (1) and (2), where Z 2 is to be applied only to persons who are the 57. have completed their life year; "

4. § 6 para. 2 Z 1 reads:

" 1.

the performance referred to in § 5, applying the last paragraph of paragraph 1; "

5. In § 15 paragraph 2 Z 3 shall be after the word Federal Law the following expression is inserted:

" , whereby the amounts allocated to the respective year are to be combined for study and school hours, if the contribution direction after the end of the day of the proclamation of the Federal Law BGBl. I n ° 111/2010 is requested '.

6. § 15 (4) reads:

" (4) If a person referred to in paragraph 1 claims a corridor board (section 4 (2)), the calculation of the old pension shall reduce the benefit for each month between the retirement pension and the rule-pensive age, and

1.

under § 261 (4) of the ASVG (Section 139 (4) of the GSVG, § 130 (4) of the BSVG) in conjunction with Section 607 (23) of the ASVG (Section 298 (18) of the GSVG, § 287 (18) of the Federal SVG Act) and

2.

by 0.175%. "