Preliminary Percentages For The Distribution Of Income Shares In 2011

Original Language Title: Vorläufige Prozentsätze für die Verteilung der Ertragsanteile im Jahr 2011

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472. Regulation of the Federal Minister of Finance on the provisional percentages for the distribution of the earnings shares in 2011

Due to § 24 (5) of the 2008 Finance Equalization Act (FAG 2008), BGBl. I n ° 103/2007, as last amended by the Federal Law BGBl. I n ° 73/2010, shall be arranged:

§ 1. The keys regulated here are to be applied to the income shares of the countries and municipalities in the Community federal levies until the final key has been reached in the advances due in 2011. The compensation between the provisional and the final distribution keys takes place during the interim settlement of the earnings shares for the year 2011.

On § 9 paragraph 1 FAG 2008

§ 2. The income of the levies with a single key is divided between the Federal Government, the Länder (Vienna as a country) and the municipalities (Vienna as a municipality) in the following hundred-year ratio:

Federation

Countries

Municipalities

Levies with a single key:

67,413

20,702

11,885

Zu § 9 Abs. 7 Z 5 FAG 2008

§ 3. (1) The parts of the proceeds of the charges levied on the countries and municipalities, with the exception of the compensation for the abolition of the self-sponsorship and excluding the shares in the countries concerned, in the Inheritance and gift tax is divided between the Länder and the local authorities according to the following keys:

Countries

Municipalities

by the number of people

77,017%

17.249%

according to the graduated population key

-

58.505%

by fix keys

22.983%

24.246%

In the case of the income shares of the Länder, EUR 1 780 500 000 will be deducted from the funds to be distributed according to the number of people and added to the funds to be distributed according to the fixed key.

(2) From the funds to be distributed according to fixed keys, an amount of 0.949% in the case of the Länder and in the municipalities as a beverage tax compensation shall be an amount equal to 1.888% of the income tax after deduction of the turnover tax in accordance with § 8 (2) Z 1 FAG 2008 shall be distributed as shares in the turnover tax in the following circumstances:

Countries

Municipalities

Burgenland

2.572%

2.505%

Carinthia

6.897%

8.496%

Lower Austria

14.451%

15.185%

Upper Austria

13.692%

14.587%

Salzburg

6.429%

9.426%

Steiermark

12.884%

13.086%

Tyrol

7.982%

14.512%

Vorarlberg

3.717%

4.811%

Vienna

31.376%

17.392%

and the remaining shares in the following relationship:

Countries

Municipalities

Burgenland

3.250%

1.255%

Carinthia

6.881%

5.292%

Lower Austria

17.898%

13.537%

Upper Austria

15.829%

16.497%

Salzburg

6.976%

8.252%

Steiermark

13.744%

9,328%

Tyrol

8.813%

8.939%

Vorarlberg

4.923%

5.983%

Vienna

21.686%

30.917%

(3) The share of the State of Vorarlberg in the income of the sales tax will be increased by a total of 39.97 million euros at the expense of all other countries in eight equal half-yearly instalments. This part of the transaction reduces the shares of the other countries in the income tax revenue in the following ratio:

Burgenland

5.43%

Carinthia

10.80%

Lower Austria

23.07%

Upper Austria

14.90%

Salzburg

9.72%

Steiermark

16.39%

Tyrol

11.98%

Vienna

7.71%

The first half-year rate will be referred for the first time to the transfer of the advances following the start of the construction of the Feldkirch-South bypass to the profit shares. The remaining seven half-yearly rates are to be paid in each case at intervals of six months. Due to a later construction-even after 2013-the claim of the State of Vorarlberg will not be affected by the pre-road share of 39,97 million euros.

On § 9 (10) and 11 FAG 2008

§ 4. The graded population key is formed as follows:

The determined population of the municipalities will be

for municipalities with a population of not more than 10 000 1 46/75,

in the case of municipalities with 10 001 to 20 000 inhabitants, 1 2/3,

in the case of municipalities with 20 001 to 50 000 inhabitants and

in the case of cities with their own statutes with a maximum population of 50 2

and in municipalities with more than 50 000 inhabitants and the City of Vienna, 2 1/3

multiply. These amounts shall be for municipalities whose population is in the range from 9 000 to 10 000, from 18 000 to 20 000 or from 45 000 to 50 000, but in the case of cities with their own staff regulations only for those whose number of inhabitants is in the range from 45 000 to 50 000, a further amount is added. This is 8/15 for municipalities up to 10 000 inhabitants and 3 1/3 for the other municipalities, with the number at which the number of inhabitants exceeds the lower limit of the area. The country-specific census of the municipal figures thus determined results in the graduated population figures of the Länder.

Zu § 11 Abs. 6 FAG 2008

§ 5. The municipalities receive the following amounts per inhabitantsin euros, with statutary towns of up to 20 000 inhabitants being equivalent to the municipalities of 20 001 to 45 000 inhabitants:

Population

10.001-18.000

20.001-45.000

over 50,000

Burgenland

-

34.68

-

Carinthia

22.77

27.32

31.87

Lower Austria

27.32

32.78

38.25

Upper Austria

26.90

32.27

37,65

Salzburg

26.26

-

36.76

Steiermark

25.11

30.13

35.15

Tyrol

29.86

-

41.80

Vorarlberg

24.92

29.91

-

The shares of the other municipalities are each per inhabitated per inhabitated in Euro:

Ebreichsdorf

7.04

Gänserndorf

20.85

Gerasdorf near Vienna

19.53

Altmünster

6.1

Laakirchen

4.14

Hallein

30.26

Seekirchen am Wallersee

9.99

Zell am See

9.11

Köflach

24.03

Voitsberg

13.68

Imst

3.62

Pröll