105. Federal law that modifies the income tax Act 1988, the Act of 1988, the federal tax code, the tax administration organization act 2010 and the EU police cooperation law (fraud control Act 2010 - BBKG 2010)
The National Council has decided:
Amendment to the income tax Act 1988
The income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the Federal Act Federal Law Gazette I no. 81/2010, is amended as follows:
1. According to article 62, the following article 62a is inserted:
"section 62a. Has the employer the arrival reporting duties of section 33 does not meet ASVG and improperly withheld income tax and dissipated, a net wage is agreed; the assumption of a net wage agreement shall not apply, for the surviving covers the reporting requirements in accordance with §§ 119 ff GSVG met BAO or article 18."
2. paragraph 77 paragraph 1:
'(1) is continuously employed workers when an employer in a calendar month, the wage payment period is the calendar month. Begins or ends during a calendar month, the employment of wage payment period is the calendar day. The calendar day is also then. the wage payment period, if in calculating the income tax, taking into account an agreement to avoid double taxation or a measure referred to in paragraph 48 BAO a part of the salary for the month of calendar-related is eliminated from the domestic tax base"
3. in article 82, the citation is "§ 83 para 2 Nos. 1 and 4" by the citation "§ 83 para 2 Z 1 and 4 or § 3" replaced.
4. According to article 82, the following section 82a and heading shall be inserted:
"Responsibility for mandating the provision of construction services
section 82a. (1) the provision of construction services pursuant to § 19 para 1a UStG 1994 from a company (ambient order company) to another company (authorized company) fully or partially passed on, so be commissioned for the wage levies suspended from the IRS, which dissipate the contracted company has liability up to a maximum duration of 5% of the paid work remuneration.
(2) occurs at the time of payment of work remuneration the liability according to paragraph 1 and includes that of the contractors to be paid and to lifting from the IRS wage levies, which due, performance of work remuneration until 15 days after the calendar month in which. The total fee payable for the fulfilment of the contract is regarded as compensation for work. Performance of work remuneration shall be considered to be any partial performance of this fee. In particular also the performance is considered to be performance by set-off on the part of the company the order or of the contracted company. Liability may be claimed, if the contractors unsuccessful execution was led to the introduction of wage levies suspended from the IRS or respect of appointed a bankruptcy offence IESG referred to in § 1.
(3) pursuant to paragraph 1 shall not be liable, 1 if the contracted company at the time of the performance of work remuneration in the overall list of freistellenden liability company (HFU total list) after section 67 ASVG b subsection 6 or 2 - if not true Z 1 - the company provides order 5% of payable work remuneration (liability amount) at the same time with the performance of work remuneration at the Service Center at the Wiener Gebietskrankenkasse (§ 67 c ASVG) transfers.
The two last sentences of § 67a para 3 ASVG shall apply mutatis mutandis.
(4) the amount of liability acts pursuant to paragraph 3 to the commissioned company debt-free; Z 2 He is regarded as a third-party service and is subject to not the second section of the first part / first main piece of the Insolvency Act. The liability amount is provided also a transfer is carried out according to § 67a para 3 Z 2 ASVG, to lead off with this. For purposes of forwarding of the liability amount according to para 3 Z are 2 to the tax authorities the VAT identification number or, if not available, notify the tax office number and the VAT number of the contracted company. A referral after article 82a par. 3 No. 2 together with the remittance according to § 67a para 3 Z 2 ASVG also in § 67a para 4 ASVG are to specify this information. The responsible company is committed, the company the order his turnover tax identification number or, if not available, the tax office number and tax number to announce.
(5) the liability amounts incoming to the service centre of the Wiener Gebietskrankenkasse are as follows to assign: 1 80% accounted for liability contribution according to § 67a para 3 Z 2 ASVG and 20% on the amount of liability according to article 82a, para 3 No. 2.
2. by way of derogation z 1 the surrounding order company by means of settlement instructions can determine 2 ASVG, under the name "AGH-SV" and the amount of liability capped the liability amount according to § 67a para 3 Z after article 82a par. 3 No. 2 under the name "AGH-LSt".
3. neither contributions nor reporting requirements exist for the commissioned company in the Austrian health insurance carriers after the ASVG, so 1 of by the contract companies accounted for by way of derogation from Z paid liability amount entirely the liability amount after article 82a, para 3 No. 2.
The Federal Minister of finance is authorized to determine the procedures of interaction between the service centre of the Vienna regional health insurance fund and tax authorities with regard to the principal responsibility for to be cancelled from the IRS wage levies in agreement with the Federal Minister for labour, Social Affairs and consumer protection regulation. The Federal Minister of Finance has to wear the Wiener Gebietskrankenkasse due to this law of resulting adaptation and operating costs, with the commissioning of this work by the Vienna area health fund in consultation with the Federal Minister of Finance has to be done.
(6) the tax office responsible for the wage tax may request the deletion of the HFU list if any salaried duties were not paid. A recent inclusion in the HFU list requires the consent of the Treasury."
5. in section 83 the following paragraph 3 is added:
"(3) the employee can be directly invoked, if he and the employer intentionally work together to gain an illegal advantage, which results in a reduction in payroll tax has to be calculated and payable."
6. in article 89 the following paragraph 6 is added:
"(6) the statutory social insurance carriers are required to submit the number of employees reported to the last day of the month and the monthly wage bill according to post proof per employer the federal tax authorities. Paragraph 2 shall apply mutatis mutandis. The Federal Minister of finance is authorized to set the procedure of the delivery or the content of the messages and the procedure of data carrier Exchange, as well as the automation-supported data transmission, regulation in the agreement with the Federal Minister of labour, Social Affairs and consumer protection."
7. after section 109a, 109 the following section b is inserted:
"Communication in foreign payments
§ 109 b (1) entrepreneurs and entities of public and private law, who make payments abroad for services within the meaning of paragraph 2, have to communicate that information described in paragraph 3.
(2) the notification obligation concerns the following services: 1. Services for activities within the meaning of section 22, if the activity in Germany is exercised;
2. Agency services provided by unrestricted taxable or related to inland;
3. commercial or technical advice in Germany.
(3) the report shall contain: 1. name (company), residential or company address of the provider together with international country code of the country concerned;
2. when a person Association (Association), without legal personality or a corporation as providers the substantially occurring in domestic natural person;
3. with regard to the provider, as well as, where appropriate, of the largely occurring in domestic natural person:-the Austrian tax number; This is not available, - the insurance number according to § 31 ASVG; This is not available – the VAT identification number; This is not available,-the date of birth;
4. the international country code of the country or the countries that made the payments;
5. the level of payments in favour of the provider and the calendar year in which the payments were made.
(4) a notice has to be avoided, if - all in one calendar year in favour of the same provider payments abroad do not exceed the amount of EUR 100 000, - a tax deduction in accordance with § 99 has to be or - a payment to a foreign corporation abroad be subject to a tax rate, which is not low by more than 10 percentage points as the Austrian corporation tax in accordance with article 22, paragraph 1 KStG 1988.
(5) the notification has to be made if this is reasonable for the debtor to deliver through the automation-supported data transfer. The Federal Minister of finance is authorized to determine the content and the method of electronic transmission regulation. The regulation can be provided that the paying body of a suitable public or private delivery location is use.
(6) the notification has to be made electronically by end of February of the calendar year following on the payment. Electronic transmission due to lack of technical requirements is unreasonable, the payer of the transmission on the official form shall be made until end of January of the calendar year following on the payment.
(7) the communication is to transmit, that is responsible for collecting the sales tax of the debtor to the communication or it is in the case of sales tax liability to the tax authorities.
(8) the service provider is obliged to provide the obligation to transmit all information, needed to comply with the notification obligation."
8 § 124b shall be after the Z 175 following Z 176, 177 and 178 added: "176 section 62a, article 77, paragraph 1, article 82, § 83 para. 3 and each as amended by the Federal Act, Federal Law Gazette I no. 105/2010, with January 1, 2011 into force."
177. § 109b as amended by the Federal Act, Federal Law Gazette I is no. 105/2010, for the first time apply to payments after December 31, 2010.
I will take no. 105/2010 178. paragraph 82a and § 89 paragraph 6 as amended by the Federal Act, Federal Law Gazette 1 July 2011 effect."
Amendment of the Corporation Tax Act 1988
The Act 1988, Federal Law Gazette No. 401/1988, as last amended by Federal Law Gazette I no. 58/2010, is amended as follows:
1. in section 22 the following paragraph 3 is added:
"(3) in addition to corporation tax in accordance with paragraphs 1 and 2 a surcharge amounting to 25% of those amounts is payable, where the raked at the request of the tax authority not just referred to the creditors or receiver of the amounts. In the context of a group of companies pursuant to section 9 is payable. the supplement of the respective member body"
2. in article 24, paragraph 3 the following sentence is added no. 2:
"A supplement to the corporate income tax according to § 22 para 3 is not taken into account."
3. in section 26c, following Z 22 is appended: "22 § 22 para 3 as amended by Federal Law Gazette I is no. 105/2010 for the first time the assessment 2011 to apply."
Change the federal tax code
The federal tax code, Federal Law Gazette No. 194/1961, as last amended by Federal Law Gazette I no. 58/2010, is amended as follows:
1 in article 207, par. 2 'seven' is the word "ten" in the second set in the place of the word.
2. in section 209, 4 the following paragraph shall beadded:
"(4) by way of derogation from paragraph 3 the right to replace a provisional duty determination due to the Elimination of uncertainty in the meaning of section 200 subsection 1 by a final determination in accordance with article 200, paragraph 1 is limited to no later than fifteen years after the occurrence of the tax claim."
3. in § 323, 27 the following paragraph shall beadded:
"(27) sections 207, par. 2 and 209 paragraph 4 as amended by Federal Law Gazette I are no. 105/2010 for the first time apply to taxes for the tax claim arose after December 31, 2002."
Amendment of the tax administration organization act 2010
The tax administration organization act 2010, Federal Law Gazette I no. 9/2010, last amended by Federal Law Gazette I no. 54/2010 is amended as follows:
1. paragraph 12 together with the heading:
"Section 12 (1) the organs of the tax authorities are others for purposes of tax collection and management by directly applicable European Union law or federal law of transferred tasks shall be entitled to enter land and buildings, premises, premises and workplaces and to travel on routes, even if this otherwise prohibited the public, if there is reason to believe that there are committed infringements by the tax authorities to Executive legislation.
(2) the bodies of the tax authorities are within the framework of its supervisory and control activities authorized to determine the identity of persons where there is reason to believe, that they are committing infringements of the legislation to be underway by the tax authorities, as well as to stop vehicles and other means of transport and to check including the carried goods and shall be entitled to request information about all the facts relevant for the fulfillment of the tasks of everyone.
(3) the identification of is collecting the names, date of birth and residential address of a man in whose presence. It has to be done with the reliability offered by the occasion. Thereof to inform are people whose Identität is to be determined. Every person concerned is obliged to participate in determining his identity and to tolerate the immediate enforcement of the identification.
(4) to obtain for the collection of duties relevant data can be general supervision measures (sections 143 and 144 BAO), request for assistance (§§ 158 f BAO), as well as the necessary supervisory, control and evidence protection measures are made in accordance with paragraphs 1 to 3 of all tax authorities. Can freezing orders in danger in delay also 1 (§ 232 BAO) adopted and 2. enforcement actions (§§ 31, 65 ff and 75 AbgEO) and 3. precautionary measures (§ 78 AbgEO) be made.
In carrying out these acts are the organs as organs of the responsible tax office.
(5) you can be made to the detection of illegal employment of workers and to the monitoring of compliance with the provisions of the Gambling Act of necessary control and evidence protection measures by all tax offices. In these cases the party position in the administrative penal proceeding, entitled to the tax office, which carried out the inspection and evidence protection measures, where is this tax office to carry out the party position may be represented by organs of other tax authorities.
(6) in addition, the Federal Minister of finance to the monitoring of compliance with the regulatory provisions by the gambling legal concessionaires of the Tax Office for fees, transfer taxes and gambling can enjoy.
(7) the granted powers affect the organs of the tax authorities in the exercise of their Ministry because other legislation."
2. in article 21, paragraph 3, the following parenthetical expression inserted after the word "Withholding taxes":
"(einschließlich Vorschreibung der Kapitalertragsteuer Gemäß § 95 Abs. 5 EStG 1988)"
3. in article 30, the following paragraph 4 shall beadded:
"(4) section 12 as amended by the Federal Act, Federal Law Gazette I no. 105/2010, effective with January 1, 2011."
Amendment to the EU police cooperation Act
The Federal law on the police cooperation with the Member States of the European Union and the European Police Office (Europol), EU-PolKG, Federal Law Gazette I no. 132/2009, is amended as follows:
1. in article 5 the following paragraph 3 is added:
"(3) the police cooperation with Europol comprises also the cooperation of tax authorities of the Confederation with Europol to prevent and combat serious crime in terms of the facts of financial criminal law after the 2nd part of this Federal Act. The federal tax authorities are entitled to transmit data from tax procedure and tax statements on Europol for analysis work files and to use data from information systems operated by Europol covered forms of serious crime for purposes of prevention and combat in the competence of tax authorities and financial law enforcement and process for the prevention and fight against organised crime, terrorism and other forms of serious crime in accordance with Annex 1, if two or more Member States are affected. The articles 3, paragraph 1, 6 to 9, 11 2 and 3 and 12 to 19 are to apply; § 10 para 3 is to apply mutatis mutandis."
2. According to article 44, the following article 44a is inserted:
"§ 44a. § 5 ABS. 3 will be completed by the Federal Minister of the Interior in consultation with the Federal Minister of finance."
3. the previous section 46 is named (1) and the following paragraph 2 is added:
"(2) section 5 para 3 as amended by the Federal Act, Federal Law Gazette I no. 105/2010, December 1, 2010 into force."