240. Regulation of the Federal Minister of Finance, amending the Regulation on the drawing up of average rates of advertising costs for members of certain professional groups

Due to § 17 (6) of the Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I No 118/2015 shall be assigned:

The Regulation of the Federal Minister of Finance on the establishment of average rates of advertising costs for members of certain occupational groups, BGBl. II No 382/2001, shall be amended as follows:

1. The title shall be deleted in the title "of members of certain occupational groups" .

2. In § 1 Z 2, the word order shall be "insofar as they are subject to the Acting Act" through the phrase " § 1 Section 1 of the German Theatre Labour Act, BGBl. I No 100/2010, subject to ' replaced.

3. In § 1 the following Z 11 is added after Z 10:

" 11.		Expatriates

20% of the tax base, up to a maximum of EUR 5 000 per year.

Expatriates are employees,

a)			which, on behalf of a foreign employer in Austria, is employed for a maximum of five years in the context of an employment relationship with an Austrian employer (group company or domestic establishment within the meaning of Section 81 of the EStG 1988) ,
b)			that have not been domicated in the country during the last ten years,
c)			who maintain their previous residence abroad and
d)			for their income Austria is entitled to the right of taxation. "

4. In § 2, the last sentence shall be replaced by the following:

" The consideration of the lump sums is carried out in the predisposition procedure. In the context of the wage settlement, the lump sums can only be taken into account by way of a free-amount payment according to § 63 EStG 1988; except for that according to § 1 Z 11 (Expatriates). "

5. The previous text of § 6 receives the sales designation "(1)" and the following (2) and (3) shall be added:

" (2) The Regulation of the Federal Minister of Finance on the establishment of average rates of advertising costs for members of certain occupational groups, BGBl. No 32/1993, as amended by the BGBl Regulation. II No 383/2001, shall not enter into force.

(3) § 1 Z 11 in the version of the BGBl Regulation. II No 240/2015 shall apply if:

1.		the income tax is assessed, for the first time at the 2016 apportionment,
2.		the income tax (payroll tax) is deducted by deduction or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2015. "

Schelling