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Amendment Of The Regulation On Unusual Stress

Original Language Title: Änderung der Verordnung über außergewöhnliche Belastungen

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430. Regulation of the Federal Minister of Finance, which changes the regulation of the Federal Minister of Finance on exceptional charges

On the basis of § § 34 and 35 of the Income Tax Act 1988, BGBl. N ° 400, shall be assigned:

The Regulation on exceptional charges, BGBl. 303/1996, as last amended by BGBl. II No 416/2001, shall be amended as follows:

1. § 1 (1) reads:

" (1) Has the taxable amount of expenses

-

through their own physical or mental disability,

-

in the event of a claim to the total amount of the total amount of the amount of income earned by
(spouse) Partners (Section 106 (3) of the EStG 1988),

-

without entitlement to the total amount of the total amount of the amount of the total amount of the amount by
(spouse) Partners (Section 106 (3) of the EStG 1988), if such income is achieved by a maximum of EUR 6 000 per annum within the meaning of Section 33 (4) (4) (1) of the EStG 1988, or

-

in the case of the taxable person himself or his (spouse) partner on the amount of the child's reduction or the amount of the maintenance allowance, by a disability of the child (§ 106 (1) and (2) of the EStG 1988), for which no increased family allowance pursuant to § 8 (4) of the The 1967 Family Law Compensatory Act is granted,

the additional expenses referred to in Articles 2 to 4 of this Regulation shall be taken into account as exceptional charges. '

2. In § 3 (1) the amount shall be "153 Euro" by the amount "190 Euro" replaced.

3. In § 7, the following paragraph 4 is added:

" (4) § 1 (1) and § 3 (1) in the version of the BGBl Regulation. II No 430/2010,

1.

if the income tax (payroll tax) is assessed, for the first time at the predisposition in 2011,

2.

if the income tax (payroll tax) is levied in the way of the withdrawal of wages, for payroll periods ending after 31 December 2010. "

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