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List Of Average Rates For The Determination Of Income From Agriculture And Forestry (Luf Pauschvo 2011)

Original Language Title: Aufstellung von Durchschnittssätzen für die Ermittlung des Gewinnes aus Land- und Forstwirtschaft (LuF-PauschVO 2011)

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471. Ordinance of the Federal Minister of Finance on the establishment of average rates for the determination of the profit from agriculture and forestry (LuF-PauschVO 2011)

Due to § 17 (4) and (5) of the Income Tax Act 1988, BGBl. N ° 400, as amended, is hereby assigned:

I. Application and authoritative unit value

§ 1. (1) The profit of a farm and forestry establishment whose holder is neither obliged to perform the accounts nor does it voluntarily carry books in respect of that holding may be determined in accordance with the provisions of this Regulation. In doing so, the application of the Regulation is only permissible for the entire agricultural and forestry operation. An application to only individual operating branches or individual operating part-activities is inadmissible.

(2) The relevant unit value of agricultural and forestry operations shall be the unit value for the agricultural and forestry assets managed during the investment year, plus the unit value shares of the agricultural and forestry assets held during the period of the year of the financial year. Investments, acquisitions and utilised land, and less the unit value shares of the leases, sales and use not themselves managed during the investment year Areas. For the determination of the unit value parts of the supply and supply, the supply and sales or the sales and/or sales, respectively, the sales and/or The land used for the use of the land is subject to § 125 (1) (1) of the hectare. b of the Federal Tax Code, BGBl. No 194/1961, as amended in the current version.

(3) If, on 31 December of a year, the relevant unit value shall be the relevant unit value in accordance with § 2 and/or the relevant unit value by means of underage acquisitions, lease, land-use or unpaid land and forestry land. the relevant partial unit value in accordance with Section 3 (2) and the wine-growing area of 60 Ar is exceeded, as from the beginning of the following year § § 8 to 12 resp. § 3 (2) and § 4 (2). If, on 31 December of a year, under-year sales, lease, land-use or free transfers of land and forestry land, the relevant unit value shall be the relevant unit value in accordance with § 2 or the relevant partial unit value in accordance with Section 3 (2) and the wine-growing base area of 60 Ar below, the following shall be the § § 8 to 12 or § 3 (2) and § 4 (2) no longer apply. In the determination of the relevant unit value in accordance with § 2 or of the relevant partial unit value according to § 3 (2) is § 125 (1) lit. b of the Federal Tax Code, BGBl. No 194/1961, as amended, whereby the taxable person must, at 31 December, apply the rate of the hectare which was determined in the unit value declaration, which was last adopted before the date on which the date was passed.

(4) This Regulation shall take into account only the legal transactions and transactions regularly occurring in the establishments which are also covered by Article 295 of the Council Directive of 28 November 2006, No 2006 /112/EC, OJ L 357, 31.12.2006, p. L 347, as amended in each case.

(5) By way of derogation from paragraphs 1 to 4, profits arising from the disposal of areas used for forestry purposes may be accepted by 35% of the proceeds of the disposal of the disposal proceeds on land, standing wood and hunting rights, provided that such proceeds are No more than EUR 250 000 in the calendar year. By way of derogation from paragraph 1, this shall also apply to establishments for which the profit is determined by accounting in accordance with § 4 (1) EStG 1988 or complete income-expenditure account in accordance with Section 4 (3) EStG 1988.

II. Profit determination up to a unit value of 100 000 Euro

Basic Amount

§ 2. (1) In the case of an authoritative unit value of agricultural and forestry operations up to EUR 100 000, the profit shall be determined by means of an average rate of 39% of the relevant unit value (§ 1 para. 2) (basic amount), insofar as the provisions of § § 3 to 6 do not determine anything to the contrary. If the social insurance legal basis option is exercised in accordance with Section 23 (1a) of the Farmers ' Social Insurance Act, the application of this average rate shall not be considered.

(2) The basic amount of the Alps shall be determined by one of the provisions of Article 39 (2) (1) (1). a) the average rate of 70% of the sentence resulting from paragraph 1 is to be deducted from the 1955 valuation law.

(3) The relevant unit value of the agricultural and forestry operations does not surpass EUR 100 000 and the social insurance legal contribution base option under Article 23 (1a) of the Farmers ' Social Insurance Act is not exercised, the profit may be determined on request in accordance with § § 8 to 12. A renewed determination of the profits in accordance with § § 2 to 6 of this Regulation or corresponding provisions of a lump sum ordinance following this Regulation shall be admissible at the earliest after the expiry of five calendar years.

Forestry

§ 3. (1) If the forestry (part) unit value is not more than EUR 11 000, the profit from forestry shall be recorded with the average rate in accordance with § 2.

(2) The unit value of forestry (part) exceeds the amount of EUR 11 000 and is to be deducted from the operating income flat-rate operating expenditure. These are the reduction in the number of spruce and larch of creditworthiness, which is based on the unit value of forestry (part), and the number of larches of creditworthiness 7 Value hits dependent and amount to:

1.

In case of self-sleeping:

a)

70% of operating income (including VAT) with a reduction of 1 to 61 or a value of 11 to 20,

b)

60% of operating income (including VAT), with a reduction of 62 to 68 or a value of 6 to 10;

c)

50% of the operating revenue (including VAT) with a reduction of 69 to 100 or an increase in value of 1 to 5.

2.

In the case of wood sales on the floor:

a)

30% of operating income (including VAT), with a reduction of 1 to 63 or a value of 10 to 20,

b)

20% of operating revenue (including VAT) with a reduction in the number of 64 to 100 or an increase in the value of 1 to 9.

If the unit value of a forestry base area is not based on a minority or value, the tax office shall establish a fictitious minority or value-added value.

(3) The part of the unit value, which is to be regarded as a forsteconomically viable part, must be eliminated in the calculation of the basic amount (§ 2), provided that it is more than EUR 11 000.

Winegrowing and Buschenschank as part of the fruit-growing

§ 4. (1) The profit from viticulture (e.g. wine, grapes, mash, grape juice, grape must and storms as well as non-alcoholic beverages and food in the context of the Buschenschankes) shall be determined separately by revenue-expenditure account. If the base area used for wine-growing amounts to a maximum of 60 Ar, the separate determination of the wine-growing profit shall be kept to a minimum.

(2) Operating expenditure shall be 70% of the operating revenue (including turnover tax), but at least EUR 4 400 per hectare of base area used for wine-growing, but not more than the level of operating revenue.

(3) If the winegrowing profit in accordance with paragraph 1 of the first sentence is to be determined separately, the part of the unit value which decaying on the base areas used for the wine-growing sector shall be eliminated in the calculation of the basic amount (§ 2).

(4) By way of derogation from the second sentence of the second sentence, the wine-growing area does not increase 60 Ar, the profits from the bush and the sale of the Bouteillenweinsale shall be determined separately by revenue-expenditure account, the provisions of the paragraph 2 should be applied in the appropriate way.

(5) The profit from Mostbuschenschank (Buschenschank as part of the fruit tree, including non-alcoholic beverages and food) is to be determined separately by revenue-expenditure account. Operating expenditure is to be set at 70% of the operating measures (including VAT).

Horticulture

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

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

(3) In determining the basic amount (§ 2), the percentage of the unit value which is paid out on the gardening grounds shall be divorced.

Agricultural and forestry side-acquisition, Be-and/or

Processing and Almstening

§ 6. (1) The profit from the land-and forestry-related income, from its own and/or processed own and purchased original products as well as from the Almstench is to be determined separately by revenue-expenditure-invoice. In the case of the determination of the profit from agricultural and forestry secondary acquisition, the operating expenditure may be deducted only up to the level of the corresponding operating income.

(2) As a land-and forest-related secondary acquisition, secondary activities are to be understood as being in the relationship of the economic subordination, according to their economic purpose, to the main agricultural and forestry business. The room rental with breakfast in the amount of 10 beds or less represents land-and forestry-related income, whereby the operating expenses can be set at 50% of the corresponding operating income (including VAT). In the case of agricultural and forestry secondary income, the remuneration is mainly for the provision of vehicles, machinery or equipment to non-farmers, 50% of the total revenue (including turnover tax) can be considered as a flat-rate Operating expenses are deducted. This shall apply even if the pro rata charge for the work performance leads to income from non-self-employed work.

(3) In the determination of the profit from processed and/or processed products as well as from Almaus (paragraph 1). 1) operating expenditure is to be set at 70% of operating income (including VAT). The prerequisite for the calculation of the working and/or processing of the original product and the Alpine farm for agriculture and forestry is that the working and/or processing or processing of the product or the processing of the product is required. the Almstenank, according to its economic purpose, is in the relationship of the economic subordination to the main agricultural and forestry business.

(4) If a working and/or processing is carried out on its own, there is a subordination within the meaning of paragraphs 2 and 3 if the income from working and/or processing does not exceed EUR 33 000 (including turnover tax). If a working and/or processing is carried out, respectively, The suborder is only given if the common income does not exceed EUR 33 000 (including turnover tax) and the extent of land and forestry land is more than EUR 33 000. 5 hectares or the base area used for the wine-growing or gardening is more than 1 hectare. For the sum of EUR 33 000, income from room rental and income from a purely self-cost basis and without the transfer of its own services, shall be provided for services and leases in the context of the intermediate- Cooperation (rural neighbourhood aid) not to be set off.

Lump-sum change

§ 7. If, in application of this Regulation, the taxable person changes from the flat-rate profit determination by means of an average rate in accordance with Article 2 (1) for the purpose of determining the profit by taking into account flat-rate operating expenditure or vice versa, the Determination of a transition gain or -loss in accordance with § 4 (10) of the Income Tax Act 1988. However, this does not apply in the case of the divestment or task of the entire holding, a part-company or a share of the company and the change to the profit determination in accordance with § 4 para. 3 or for the profit determination in accordance with § 4 (1) of the Income Tax Act 1988 or vice versa.

III. Profit determination with a unit value of more than EUR 100 000 and not more than EUR 150 000, in the case of option in accordance with § 2 (3) of this Regulation or in the exercise of the social insurance legal contribution base option in accordance with section 23 (1a) of the Farmers ' Social Insurance Act

§ 8. (1) In the case of a unit value of the agricultural and forestry business of more than EUR 100 000, in the exercise of the option in accordance with Article 2 (3) of this Regulation or in the exercise of the social insurance legal contribution base option in accordance with section 23 (3) of this Regulation. 1a of the Farmers 'Social Insurance Act (Farmers' Social Insurance Act) is always to be determined by income-expenditure account for profit from agriculture and forestry.

(2) In so far as the provisions of Sections 9 to 12 do not provide for a derogation, operating expenses shall be set at an average rate of 70% of the operating revenue (including turnover tax) compared to that operating expenditure.

Forestry

§ 9. Operating expenditure from forestry shall be calculated with the appropriate application of Section 3 (2).

Winegrowing and Buschenschank as part of the fruit-growing

§ 10. (1) Operating expenditure from viticulture (e.g. wine, grapes, mash, grape juice, grape must and storms, as well as non-alcoholic beverages and food in the context of the Buschenschanke) shall be calculated with the appropriate application of Article 4 (2).

(2) The operating expenses from Mostbuschenschank (Buschenschank within the framework of the fruit tree, including non-alcoholic beverages and food) shall be calculated with the appropriate application of Section 4 (5).

Horticulture

§ 11. The operating expenditure from horticulture (§ 49 Evaluation Act 1955) shall be calculated with the appropriate application of § 5 (2).

Agricultural and forestry side-acquisition, working and/or processing and Alpine desks

§ 12. For the purpose of determining the profit of the income from land-and forestry-related income, the working and/or processing and from the Almstench, § 6 shall apply mutadenly.

IV. Increases in profits and profit-reducing amounts

§ 13. (1) The interim sum resulting from the provisions of § § 1 to 7 or 8 to 12 is to be paid for paid interest (including hunting and leasing of fishing rights) in order to provide income from wilderness and in order to provide income according to § 1 (1) (1) (1). 4 and 5 non-recorded operations and in order to increase income from economic goods not belonging to the unit value in accordance with § § 30 (2) Z 6 and 11 (4) of the valuation law in 1955, provided that such income is not in accordance with Section 97 (1) of the German Income Tax Act In 1988, it was treated as end-taxed. The separate approach of these operations, which are not covered by the lump-sum, must not lead to any loss in each individual case.

(2) The amount resulting from the allocation in accordance with paragraph 1 shall be the value of the balance (cash and in kind) in order to pay contributions paid to the social security institution of the peasants in order to pay the debt and to pay for the amount of the debt. The deduction of paid lease interest shall not exceed 25% of the unit value falling on the areas covered by the lease. The deduction of these profit-reducing amounts shall not result in a loss as a whole.

(3) The balance of benefits in kind shall be set at EUR 700 per person per person per person. If the benefits in kind are proved or made credible, they must be taken into account in the proven (credible) amount.

V. Change of the winning type

§ 14. If the taxable person proceeds from the flat-rate profit determination under this Regulation for the purpose of determining the profit in accordance with Article 4 (1) or for the profit determination in accordance with Article 4 (3) of the Income Tax Act 1988, a new flat-rate determination of the Income from agriculture and forestry shall be permitted at the earliest after five marketing years on the basis of this Regulation or any subsequent lump-sum Regulation.

VI. Time-of-use

§ 15. (1) The Regulation shall apply in the case of the assessment for the calendar years 2011 to 2015 inclusive.

(2) § 7 is due to the change from the flat-rate profit determination in application of the LuF PauschVO 2006, BGBl. II No 258/2005, on the flat-rate determination of the profit to be used in application of this Regulation.

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