Transparency Database Law - Tdbg

Original Language Title: Transparenzdatenbankgesetz - TDBG

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109. Federal law on a transparency database (Transparency Database Act-TDBG)

The National Council has decided:

table of contents

Section 1
Establishment and use

§ 1.

Regulatory purpose

§ 2.

Transparency Portal Query

§ 3.

Extract from the transparency portal query

§ 4.

Evaluations

Section 2
Definitions

§ 5.

Public funds

§ 6.

Beneficiaries

§ 7.

Performers

§ 8.

Benefits and income

§ 9.

Social security benefits, pensions and pensions

§ 10.

Income tax savings

§ 11.

Promotions

§ 12.

Transfer Payments

§ 13.

Savings from beneficiary liability charges and beneficiary foreign capital

§ 14.

Benefits in kind

Section 3
Data discovery

§ 15.

Data sources

§ 16.

Databases

§ 17.

Content of communications

§ 18.

Date of notification

§ 19.

Communication of the communication

§ 20.

Ensuring communication

§ 21.

Feedback

§ 22.

Data clarification point

Section 22a

Appeal body

§ 23.

Display of data in the transparency portal

Section 4
Final provisions

§ 24.

Disclaimer

§ 24a

Criminal provisions

§ 25.

Regulations

§ 26.

Referral to other legislation

§ 27.

Personal names

§ 28.

Enforcement

§ 29.

entry into force

Section 1

Establishment and use

Regulatory purpose

§ 1. (1) This Federal Act regulates the use of data within the meaning of § 4 Z 1 of the Data Protection Act 2000 (DSG 2000), BGBl. I No 165/1999, by beneficiaries and income recipients for the purpose of:

1.

Uniform and clear presentation of the income and all services within the meaning of § 8 on the transparency portal (purpose of information)

2.

Simple and rapid provision of evidence for beneficiaries and services (detection purpose) and

3.

Evaluation exclusively for statistical, planning and controlling purposes (control purpose).

(2) The Federal Government is authorized to act as a data protection contractor within the meaning of § 4 Z 4 DSG 2000 of the Bundesrechenzentrum Gesellschaft mit beschränkter Haftung (BRZ GmbH) as data protection service provider within the meaning of § 4 Z 5 iVm § § 4. 10 DSG 2000 to set up a transparency database and to set up a transparency portal. The transparency database is used to process the data on the services covered by § 15 (2) and (3). The transparency portal is used to represent the income of the beneficiary, the services received by the beneficiary in the sense of § 8 (1) (1) (1) to (5) and information on benefits within the meaning of § 8 (1) (6). According to § 5 of the Federal Act on Bundesrechenzentrum GmbH (BRZ GmbH), BGBl, the remuneration of BRZ GmbH has to be paid to BRZ GmbH. No 757/1996, taking into account existing synergies.

Transparency Portal Query

§ 2. (1) In order to fulfil the information for the purpose of the information, the recipient (§ 6) receives via the transparency portal, according to clear electronic identification of the person according to § 4 of the eGovernment Act (E-GovG), BGBl. I n ° 10/2004, the read permission for the following data (transparency portal query):

1.

Benefits within the meaning of Article 8 (1) (1) to (5) granted to the nominee;

2.

information on the average cost of services within the meaning of section 8 (1) (6);

3.

gross income within the meaning of Section 8 (2) of the nominee and

4.

the net income within the meaning of Section 8 (3) of the nominee.

(2) By way of derogation from paragraph 1, for the first five transparency portal queries, the read authorization can be made after entering the data of the tax authorities in accordance with § 1 of the Financial Online Regulation 2006 (FOnV 2006), BGBl. II No. 97, granted subscriber identification, user identity and personal password.

(3) In addition, each natural person, as beneficiary (§ 6), receives the right of reading for all data contained in the transparency portal query of that natural person, who is responsible for their electronic identification, via the transparency portal. in accordance with paragraph 1 or para. 2 together with it. The BRZ GmbH may represent this data for the duration of the transparency portal query (joint presentation).

(4) The right of representation of a lawyer according to § 8 of the Law of the Bar (RAO), RGBl. No. 96/1868 or of a notary according to § 69 Notarial Code (NO), RGBl. No 75/1871 does not authorize the obtaining of the read authority for the data of the full-power generator.

Extract from the transparency portal query

§ 3. In order to fulfil the verification purpose, the recipient (§ 6) can use the transparency portal to create an excerpt of all data or of one or more types of performance that are included in the transparency portal query and electronically ,

Evaluations

§ 4. (1) In order to fulfil the control purpose, BRZ GmbH may be entrusted with a decision of the Federal Government, the data available on the Transparency Portal for the purpose of the evaluation and publication of the aggregated and non-personal data to be grouped according to different aspects, to be taken together and to leave the federal government. The BRZ GmbH may store the data for the purpose of creating the evaluation. After completion of the evaluation, these data are to be deleted.

(2) For administrative and economic reasons, BRZ GmbH has to use the Federal Statistical Office (Bundesanstalt Statistik Österreich) as a sub-service manager for data protection for data protection purposes, if the BRZ GmbH does not have the necessary statistical expertise. . In accordance with § 32 of the Federal Act on Federal Statistics (Federal Statistics Act 2000), BGBl, the remuneration of the Federal Statistical Office has been paid. I No 163/1999, taking into account existing synergies.

Section 2

Definitions

Public funds

§ 5. (1) Public funds within the meaning of this Federal Law are means which:

1.

by a national legal person under public law, with the exception of churches and religious societies recognised by law,

2.

by the European Union or by one of its bodies, or

3.

by an international organization or by one of its institutions

.

(2) As public funds within the meaning of this Federal Act, funds shall also be deemed to have been made by a legal person governed by private law, an association of persons, an institution, a public or private-law foundation, a public or private law foundation, or a private law firm. private-law funds or other assets, provided that the financing of such funds is mainly carried out by means of a body referred to in paragraph 1.

Beneficiaries

§ 6. (1) For the purposes of this Federal Law, beneficiaries shall be those who have received a benefit within the meaning of Section 8 (1).

(2) Local authorities and municipal associations within the meaning of Art. 116a of the Federal Constitutional Law (B-VG), BGBl. No. 1/1920, are not nominees.

Performers

§ 7. (1) The performance of a service within the meaning of Article 8 (1) (1), (1), (3) and (4) shall be the domestic institution which is responsible for the settlement or payment of the benefit to a nominee if:

1.

the performance is granted on the basis of a federal legislation;

2.

the financing of the performance is financed by federal funds;

3.

the financing of the service is made up of means of a facility within the meaning of § 5 Z 2 or 3 and the performing body has been established by federal law, or

4.

the financing of the service is made up of means of a facility within the meaning of § 5 Z 2 and the establishment is a European grouping of territorial cooperation, in which the federal government is involved.

(2) If several institutions are considered to be a performer, the paying agency shall be deemed to be a paying agency. By way of derogation, in the case of a number of eligible posts, the unwinding body shall be deemed to be the performing body, if the paying agency is from the scope of section 38 of the Banking Act (BWG), BGBl. No 532/1993. Where a number of performers have paid out the public funds, each body shall be deemed to be a paying agent in the amount of the disbursed.

(3) The Federal Minister of Finance shall be deemed to be a provider of income tax savings within the meaning of Article 8 (1) (2) (2).

(4) As a service provider for a service within the meaning of section 8 (1) (5), who has assumed liability as a legal person, a community of persons, an institution or a foundation, or as a miscellaneous purpose, if the financing is made up of funds from the Federal Government is done.

Benefits and income

§ 8. (1) Services within the meaning of this Federal Act shall apply:

1.

social security benefits, pensions and pensions;

2.

Income tax savings;

3.

Promotion;

4.

transfer payments;

5.

Savings made from beneficiaries ' liability and reduced interest rates and

6.

Benefits in kind.

Services within the meaning of Z 1 to 4 shall only be provided for cash benefits.

(2) Gross income within the meaning of this Federal Law

1.

is for natural persons the income within the meaning of § 2 para. 2 of the Income Tax Act 1988 (EStG 1988), BGBl. No 400, plus social security contributions;

2.

is the income within the meaning of Section 7 (2) of the Corporate Tax Act 1988 (KStG 1988), BGBl. 401.

(3) Net income within the meaning of this Federal Law

1.

is for natural persons the income within the meaning of Article 2 (2) of the EStG 1988 plus the salaries within the meaning of Section 67 (1) of the EStG 1988 and minus the income tax due and the income on the salaries within the meaning of Section 67 (1) of the EStG 1988 Tax;

2.

For corporate bodies, the income within the meaning of Section 7 (2) of the KStG 1988 minus the corporation tax due is deducted.

Social security benefits, pensions and pensions

§ 9. (1) Social security benefits within the meaning of this Federal Law are

1.

cash benefits from statutory social security;

2.

References to the supply and support facilities of the chambers of the self-employed.

(2) Rest and pension benefits within the meaning of this Federal Law are

1.

Cash benefits under the Pension Act 1965, BGBl. No. 340, or pensions under other laws of the federal or state governments; in particular, rest-(supply-) references, the members of a state government (of the Vienna city council), district head (deputy) of the city of Vienna, members of a Landtages and their survivors due to legal regulations, further rest-(supply-) references, the mayors, vice-mayor (mayor), city councillors and members of a city, municipality or local representation as well as their survivors on the basis of legal provisions ;

2.

cash benefits from the supply and support facilities of the chambers of self-employed workers;

3.

Rest-(Supply-) remuneration in the sense of the Federal Reference Act, BGBl. I n ° 64/1997, the BGBl Act. No. 273/1972, and the Constitutional Court Act 1953, BGBl. No. 85.

(3) In the case of a transparency portal query, pensions, rest and pensions are to be presented as part of gross income. The rest of the social security benefits are to be presented as social security benefits, with the remark that these benefits are subject to contributions in the repayment system.

Income tax savings

§ 10. (1) income tax savings within the meaning of this Federal Law are

1.

Tax exemptions in accordance with Section 3 (1) of the EStG 1988, in so far as they are included in the payroll (§ 84 EStG 1988);

2.

uncontrollable amounts according to § 26 Z 4 EStG 1988;

3.

the research allowance in accordance with § 4 (4) Z 4, Z 4a and Z 4b EStG 1988;

4.

the amount of education allowance in accordance with § 4 (4) (4) (10) EStG 1988;

5.

the deductibility of benefits from the operating assets in accordance with § 4a EStG 1988;

6.

the free-of-profit amount in accordance with § 10 EStG 1988;

7.

the special expenditure pursuant to section 18 (1) of the EStG 1988 or the lump sum pursuant to section 18 (2) of the EStG 1988;

8.

the allowance for capital gains pursuant to Section 24 (4) EStG 1988;

9.

the tax-fixing at the school-leaving age pursuant to Section 36 of the EStG 1988;

10.

the reduction of the tax rate in accordance with § 37 (1) and § 38 EStG 1988;

11.

the benefits referred to in Article 68 of the EStG 1988;

12.

the amount of the land-worker allowance in accordance with § 104 EStG 1988;

13.

the child allowance according to § 106a EStG 1988;

14.

the allocation of losses of foreign group members within the scope of group taxation in accordance with § 9 para. 6 Z 6 KStG 1988;

15.

the difference between the tax rate on income from a private foundation in accordance with Section 22 (2) of the KStG 1988 and the corporate income tax rate in accordance with § 22 (1) KStG 1988;

16.

the allowance for beneficiaries under § 23 KStG 1988 and

17.

the promotion of redevelopment profits in accordance with § 23a KStG 1988.

(2) As income tax savings, the amounts are to be set in accordance with Z 1 to 17 and multiplied by the tax rate on the last part of the income of the income on the basis of the levy certificate or the payroll in accordance with § 84 EStG 1988. for the benefit of the recipient.

Promotions

§ 11. (1) Subsidies within the meaning of this Federal Law are

1.

Payments from public funds provided by a natural or legal person, an association of persons, an institution, a foundation or any other purpose for a performance which he or she has intended or intended to perform on the basis of a public interest shall be granted without directly receiving appropriate monetary value in return; except in the case of grants falling under § § 9 or 13;

2.

statement of revenue to the detriment of public funds by a natural or legal person in respect of a performance, in its capacity as a carrier of private rights, in which a public interest exists, by: Derogations from general tax provisions have been granted in so far as they are not covered by Section 10.

(2) The existence of an appropriate monetary compensation is to be assumed if the payment is made on the basis of a foreign exchange relationship, such as in the case of a work, service, purchase or exchange contract.

(3) Funding shall be included in particular:

1.

Services according to the Research and Technology Promotion Act, BGBl. No 434/1982;

2.

the research premium and the education premium in accordance with § 108c EStG 1988;

3.

Services according to the SME Support Act, BGBl. No 432/1996;

4.

Benefits under the 1992 Agriculture Act, BGBl. No 375, including benefits arising from participation in agri-environmental measures and in the compensatory allowance for less-favoured areas; in the context of a transparency portal query, they shall be presented as specially marked support with the Note that a consideration is provided in the public interest;

5.

Services according to the Environmental Promotion Act, BGBl. No 185/1993;

6.

Benefits arising from Regulation (EC) No 73/2009 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers and farmers, and

7.

Annuities, interest and borrowing costs if they are financed by public funds;

8.

Repayment of agricultural diesel in accordance with § 7a of the mineral oil tax law 1995;

9.

Energy tax allowances in accordance with the Energy Tax Compensation Act.

Transfer Payments

§ 12. (1) Transfer payments within the meaning of this Federal Act are payments made from public funds to natural persons without direct reasonable monetary value in return. Benefits in accordance with § 9 or § 11 are not transfer payments.

(2) Transfer payments shall include in particular:

1.

the care allowance according to the Federal Nursing Money Act, BGBl. No 110/1993;

2.

the family allowance, the school travel allowance and the travel allowance for apprentices under the 1967 Family Law Compensation Act, Federal Law Gazette (BGBl). 376;

3.

the amount of the child's replacement according to § 33 (3) EStG 1988;

4.

the amount to be credited in accordance with § 33 (8) EStG 1988;

5.

the rental aid pursuant to Article 107 of the EStG 1988;

6.

the building savings premium in accordance with § 108 EStG 1988;

7.

premium-favoured pension provision according to § 108a EStG 1988;

8.

The preferential treatment for the future in accordance with § 108g EStG 1988;

9.

the child care allowance, the allowance and the allowance for the flat-rate childcare allowance under the Child Care Money Act, BGBl. I No 103/2001 and

10.

the compensatory allowance in accordance with the General Social Security Act (ASVG), BGBl. No. 189/1955, the farmers ' social security law (BSVG), BGBl. No. 559/1978, and the Industrial Social Security Act (GSVG), BGBl. No 560/1978.

Savings from beneficiary liability charges and beneficiary foreign capital

§ 13. (1) savings made from beneficiaries ' charges in the form of guarantees and guarantees and from the benefit of foreign capital in the sense of this Federal Law are advantages from the granting of liability in the form of guarantees and guarantees or Cash loans granted to interest or amortisation, if they are financed by public funds, with the exception of advances on benefits within the meaning of Article 8 (1), (1), (3) and (4).

(2) The competent authority shall have savings made from the beneficiary charges for liabilities in the form of guarantees and guarantees and from the benefit of foreign capital with the difference in remuneration in accordance with the provisions of the European Union. To assess the Union or the amount of the grant awarded and to set an annual amount.

Benefits in kind

§ 14. (1) Benefits in kind within the meaning of this Federal Law are

1.

the beneficiary or free use of public or public-funded childcare facilities;

2.

the beneficiaries or unpaid use of public or public health care services;

3.

-the beneficiary or free-of-charge training in public or public-funded educational institutions;

4.

the beneficiary use of housing.

(2) If the body which bears the costs for the provision of the benefits in kind is the federal government or a body established by federal law, it has until 31 March of each year the value of the previous calendar year. To determine the benefits in kind by taking the cost of providing the benefits in kind to their accounts for the preceding calendar year and by dividing them by the sum of the beneficiaries on 31 December of the corresponding calendar year.

(3) The corporation shall transmit the value of the material in kind to the BRZ GmbH by 31 March of the calendar year following the provision of the material in kind, in accordance with § 19 of the Federal Republic of Germany. The communication shall contain:

1.

the designation of the contribution in kind

2.

the name of the performer

3.

the total cost of the previous calendar year

4.

the number of beneficiaries

5.

the average cost per beneficiary (para. 2).

(4) The Federal Government may set up an Advisory Board to assess the respective benefits in kind. The Advisory Board shall include:

1.

A representative of the Federal Chancellery

2.

A representative of the Federal Ministry of Finance

3.

two representatives of other Federal Ministries

4.

A representative of the Austrian town association

5.

A representative of the Austrian Municipal Debate

6.

two representatives of the federal states.

The members and a substitute member are appointed by the Federal Government.

Section 3

Data discovery

Data sources

§ 15. (1) The BRZ GmbH has to determine the following data within the framework of a transparency portal query by querying existing databases:

1.

From databases of the Federal Minister of Finance

a)

Savings tax savings within the meaning of Section 10 (1);

b)

Promotion within the meaning of Article 11 (3) (2) (2);

c)

transfer payments within the meaning of section 12 (2) (2) (2) and (3);

d)

all other benefits, which are to be listed separately in a payroll in accordance with § 84 EStG 1988;

e)

gross income within the meaning of section 8 (2) and

f)

the net income within the meaning of Section 8 (3).

2.

From databases of the main association of Austrian social insurance institutions and labour market services

a)

social security benefits within the meaning of Article 9 (1) (1) and (1)

b)

Transfer payments within the meaning of § 12 (2) (1), (9) and (10)

to the extent that they are not to be listed separately in a wage bill in accordance with § 84 EStG 1988.

(2) Each performing authority (§ 7) shall inform BRZ GmbH for the purpose of processing in the transparency database in accordance with § § 17 to 19 of the BRZ GmbH for the purposes of Section 8 (1), which is not covered by paragraph 1. This does not apply to services which are to be listed separately in a wage slip in accordance with § 84 EStG 1988. In so far as a performant body (§ 7) is covered by the scope of § 38 BWG, no notification has to be made.

(3) BRZ GmbH may process services within the meaning of Section 8 (1), which are to be communicated on the basis of a national law or any other legal basis, in the transparency database.

(4) BRZ GmbH may process data relating to services within the meaning of section 8 (1), which are to be listed separately in a payroll pursuant to § 84 EStG 1988, for the purposes of this federal law, even if the data is in compliance with duty-related obligations. have been sent to the Federal Minister of Finance.

(5) By enabling the retrieval of data relating to benefits within the meaning of paragraph 1 or by the transmission of data on benefits within the meaning of paragraph 2 or 3, nothing changes in the position of the Dulding or the co-participant as the interrogating person or the person involved in the inquiry as data protection adjudicating entity for data applications within the meaning of § 4 Z 7 DSG 2000 or for the use of data within the meaning of § 4 Z 8 DSG 2000 outside the scope of application of this federal law.

Databases

§ 16. (1) The Federal Minister of Finance, the Labour Market Service and the Main Association of Austrian Social Security Institutions have the BRZ GmbH, by setting up suitable data interfaces, to query their databases in accordance with § 15 para. 1 in so far as it is necessary for the purpose of presenting data within the scope of a transparency portal query (§ 2) by the nominee. In order to ensure the allocation of the data to the nominee for natural persons, the corresponding area-specific personal characteristic according to § 9 E-GovG (bPK) and in the case of non-natural persons is a mark according to § 17 paragraph 1 Z 4 .

(2) The data stored in the databases of the Federal Minister of Finance, the Labour Market Service and the Main Association of Austrian Social Security Institutions may also be used for the purposes of this Federal Law if it is used in the The framework of the enforcement of other federal laws has been processed in the respective databases.

(3) The Federal Minister of Finance, the Labour Market Service and the Main Association of Austrian Social Security Institutions have the necessary data from their databases for the purpose of drawing up an evaluation (Section 4 (1)) of the BRZ GmbH. , within the meaning of section 15 (1) within ten working days from the date of the request by the BRZ GmbH, to be transmitted directly to the person concerned. For this purpose, these data are to be provided in the case of natural persons with the encrypted bPK "Official Statistics (AS)" and in the case of non-natural persons with an identifier in accordance with § 17 (1) (4) (4).

Content of communications

§ 17. (1) The communication (§ 15 para. 2) of the performing authority (§ 7) has to contain:

1.

the name, the firm or any other name of the beneficiary;

2.

the address of the beneficiary;

3.

if the nominee is a natural person

a)

the encrypted area-specific person identifier (bPK) for use in the transparency database

b)

the encrypted area-specific person identifier (bPK) of the area to which the data application is assigned to the performer, and

c)

the date of birth;

4.

if the nominee is not a natural person, either

a)

the company's book number according to § 30 of the Company Book Act, BGBl. No 10/1991,

b)

the number of associations in accordance with Section 18 of the Law on Associations 2002, BGBl. I No 66,

c)

the VAT identification number in accordance with Art. 28 of the 1994 VAT Act, BGBl. N ° 663,

d)

the serial number assigned in the supplementary register in accordance with § 6 para. 4 E-GovG or

e)

Another identifier suitable for unequivocal identification within the meaning of Section 25 (1) Federal Statistics Act 2000

5.

the unique name of the service;

6.

the amount of the service referred to in Article 8 (1), (1), (3) and (4) in euros;

7.

the amount of the savings assessed in euro for a performance within the meaning of section 8 (1) (5);

8.

the legal basis for the grant of the benefit within the meaning of Article 8 (1) (1), (1), (3), (4) or (5), but not the concretely demanding legal act;

9.

the date or period for which the benefit is disbursed within the meaning of Article 8 (1) (1), (1), (3) or (4);

10.

the date of payment of the benefit within the meaning of Article 8 (1), (1), (3) or (4);

11.

the beginning and end of the term of the contract in the event of an achievement within the meaning of Section 8 (1) (5) and

12.

the name and address of the service provider (§ 7).

(2) Paragraph 1 shall not apply to the notification of benefits in kind within the meaning of Section 8 (1) (6).

Date of notification

§ 18. (1) The issuing body (§ 7) has the notification (§ 15 para. 2) immediately after payment of the cash benefit within the meaning of § 8 (1) Z 3 or 4 or after conclusion of a contract of liability, a grant of a zins-or Transfer to the BRZ GmbH in accordance with § 8 (1) Z 5 amortition-beneficiary. Where a benefit is granted for more than one calendar year, the value of the benefit attached to the annual amount may be communicated within two months of the end of the calendar year for which the benefit has been granted.

(2) A subsequent change in the reported performance shall be transmitted immediately after the change to the BRZ GmbH. In accordance with the contents of this communication, BRZ GmbH is obliged to change the data processed in the transparency database.

(3) If the performing authority (§ 7) is obliged to delete the data on a performance within the meaning of section 15 (2), it shall immediately inform the BRZ GmbH that the data concerned are to be deleted from the transparency database. In accordance with the contents of this communication, BRZ GmbH is obliged to delete the data in the transparency database.

Communication of the communication

§ 19. (1) The communication of the communication (§ 15 para. 2) must be carried out electronically.

(2) No communication has to be made for services to be determined by accessing the database of the Federal Minister of Finance, the Labour Market Service and the Main Association of Austrian Social Insurance Institutions (Section 15 (1)).

Ensuring communication

§ 20. The supreme bodies of enforcement shall, within the limits of their respective jurisdiction, ensure that all communications are duly communicated to the competent authorities.

Feedback

§ 21. (1) On display in the transparency portal of services within the meaning of § 8 (1) (1) to (5), the competent authority shall be provided with data for the purpose of contacting each service. In addition, in the case of any performance within the meaning of section 15 (2) and (3), an indication to enable the contact to be made with the data clarification point (§ 22) is to be stated.

(2) If the beneficiary requires information within the meaning of Article 26 of the German Data Protection Act (DSG 2000), he/she may apply the data presented in the Transparency Portal to the relevant authority from whose database the data in question has been obtained or which has sent the notice concerned. It is also possible to apply to the data clarification point (§ 22), which relates to services within the meaning of section 15 (2) or (3).

(3) Each competent authority (§ 7) shall ensure that affixing within the meaning of § 26 or § 27 of the German Data Protection Act (DSG 2000) in respect of the data retrieved from its database (§ 15 para. 1) or the data reported by it (§ 15 para. 2) is accepted and dealt with . In so far as it is a reported data (§ 15 para. 2), the performing body must submit a notification in accordance with § 18 para. 2 or 3.

Data clarification point

§ 22. (1) The Federal Government, as the data protection provider of the transparency database, has the responsibility of the Federal Minister for Finance to set up a data clarification point.

(2) On behalf of the Federal Government, the data clarification body shall receive application within the meaning of § 26 or § 27 of the German Data Protection Act (DSG 2000) if it relates to benefits within the meaning of section 15 (2) or (3). In the event of the application of the application, the data clarification point of the respective provider shall be served.

(3) The data clarification body shall have inquiries and affixing to the application of this Federal Law.

Appeal body

§ 22a. Complaints relating to the use of data in the transparency database or the transparency portal shall be addressed to the Data Protection Commission as a complaint body.

Display of data in the transparency portal

§ 23. For the purposes of Section 8 (1) (1) (1) and (Z) 2, which are obtained from a database of the Federal Minister of Finance (§ 15 (1)), the transparency portal displays the data of the last calendar year, for which either a This data will be presented for the first time in 2011 in the calendar year 2010. All other services within the meaning of section 8 (1) (1) and (2) and the services referred to in § 8 (1) (3), (4) and (5) shall be displayed in the transparency portal with the data of the last communicated notice; for the first time, the calendar year shall be the calendar year. Data relating to 2011. With regard to the services referred to in Article 11 (3) (4) and (6), the data shall be displayed for the period of the European Union's financial year, for the first time for the financial year of the European Union, which shall end in the calendar year 2011.

Section 4

Final provisions

Disclaimer

§ 24. In order to ensure the regularity of the storage in the transparency database and the presentation in the transparency portal, neither the performing bodies nor the entity which has transmitted the communication on a material performance shall be liable.

Criminal provisions

§ 24a. § § 51 and 52 of the German Data Protection Act (DSG 2000) as well as § § 118 ff of the Criminal Code (StGB), BGBl are the illegal handling of data in connection with the transparency database or the transparency portal. No 60/1974.

Regulations

§ 25. (1) The Federal Government is authorized by means of a Regulation ("Transparency Database-Performance Regulation")

1.

in respect of § 9, additional services to be included in the search for existing databases (§ 15 para. 1) or in the notification obligation (§ 15 para. 2) insofar as they are provided with the social security benefits or rest and pension benefits as defined in § 9 are comparable;

2.

to include additional services in the search of existing databases (§ 15 para. 1) or in the notification obligation (§ 15 para. 2) with regard to § 10, insofar as they are comparable with the income tax savings in the sense of § 10;

3.

in respect of § 11 benefits from the obligation to provide information (§ 15 para. 2) to be excluded as well as to nominate benefits to be considered as subsidies and to include them in the obligation to provide information;

4.

to take out benefits arising from the obligation to provide information (Article 15 (2)) as well as to designate services which are to be considered as transfer payments and to include them in the obligation to provide information;

5.

in respect of § 13, benefits arising from the obligation to provide notification (Section 15 (2)), as well as to name benefits which are to be regarded as savings from beneficiaries of liability and reduced interest on the part of foreign capital, and which are to be regarded as savings in the the obligation to take part in the notification;

6.

in respect of § 14, to designate services which are to be considered as benefits in kind and to include them in the notification obligation.

(2) The Federal Minister of Finance has, in agreement with the Federal Chancellor, by means of a Regulation ("Transparency Database-Operating Regulation")

1.

to lay down the procedure for the electronic transmission of extracts from the transparency portal query (§ 3); the Regulation may provide for electronic access to be made via a specific appropriate public or public service, or be subject to the private-law transfer office;

2.

(§ 15 (2) of the Federal Republic of Germany) allow other providers to request the possibility of requesting an existing database (Section 15 (1)) and the technical specifications required for this purpose. the conditions to be met;

3.

to specify the requirements for the data interfaces (§ 16);

4.

to lay down the procedure for the electronic communication of the communication (Article 19 (1)); it may be provided for in the Regulation that the competent authority of a particular appropriate public or private law transmitting body should: to operate;

5.

to establish the minimum quality requirements for the confidentiality of data traffic.

(3) A Council of four experts will be set up to prepare the transparency database operating regulation. Two members of the expert council are appointed by the Federal Chancellor and the Federal Minister of Finance.

Referral to other legislation

§ 26. 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

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

Enforcement

§ 28. (1) With the enforcement of this federal law are entrusted

1.

the respective Federal Minister for Enforcement Acts, which shall be exclusively within a portfolio;

2.

the Federal Minister of Finance for Enforcement Acts relating to the technical implementation, operation and administration, as well as the maintenance of the transparency database and the transparency portal;

3.

the Federal Government in respect of Section 14 (4), section 22 and section 25 (1);

4.

Moreover, the Federal Minister of Finance, in agreement with the Federal Chancellor.

(2) The Federal Minister of Finance has to bear the costs incurred by the Labour Market Service and the Main Association of Austrian Social Insurance Institutions on the basis of this Law, with the commissioning of the necessary work for the Transparency database in agreement between the Federal Minister of Finance, the Federal Minister for Labour, Social Affairs and Consumer Protection and the Labour Market Service or the Main Association of Austrian Social Security Institutions.

entry into force

§ 29. (1) This federal law shall take place on 1 January 2008. Jänner 2011 in force.

(2) The query of existing databases pursuant to § 15 (1) and communications pursuant to § 15 (2) shall be carried out at the earliest on 1 September 2011.

(3) By way of derogation from § 18, the performing authority (§ 7) has to submit notifications of services within the meaning of § 8 Z 1 to 5 concerning the calendar year 2011 at the latest by 31 December 2011.

(4) By way of derogation from Section 14 (3), the corporation, which bears the costs for the provision of the benefits in kind, shall transmit the value of the benefits in kind which relate to the calendar year 2011 at the latest by 31 December 2011.

(5) Communications of benefits which are not to be effected pursuant to this Federal Law shall be made at the earliest at the time when the national laws based on an agreement pursuant to Art. 15a B-VG with the Land concerned are in force. . The beneficiary shall be entitled to read all the data presented on the Transparency Portal at the earliest at that date in which all the service providers from that State shall have the right to read, in which he/she shall be the principal place of residence in accordance with the provisions of the Register of Registers according to § 14 Reporting Act 1991, BGBl. No 9/1992, has been notified of all benefits within the meaning of Section 8.

Fischer

Faymann