118. Federal Law, with which the Income Tax Act 1988, the Corporate Tax Act 1988, the Reformation Tax Act, the 1994 VAT Act, the Gambling Law, the Basic Value Tax Act, 1987, the Standardisation Consumption Act, the Federal Tax Code, the Finance Criminal Law, the Petroleum Tax Act 1995, the Export refund Act, the Finance Equalization Act 2008, the RTD National Foundation Act, the General Social Insurance Act, Industrial Social Insurance Act, the farmer-social security law, the official-sick-and Accident Insurance Act, the Employment Insurance Act 1977, the Labour Market Policy-Financing Act and the Sickness Fund-Structural Funds Act are amended (Tax Reform Act 2015/2016-StRefG 2015/2016)

The National Council has decided:

table of contents

Article 1	Amendment of the Income Tax Act 1988
Article 2	Amendment of the Corporate Tax Act 1988
Article 3	Amendment of the Reformation Tax Act
Article 4	Amendment of the 1994 turnover tax law
Article 5	Amendment of the Gambling Act
Article 6	Amendment of the Basic Value Tax Act 1987
Article 7	Amendment of the Standardisation Consumption Act
Article 8	Amendment of the Federal Tax Code
Article 9	Amendment of the Financial Criminal Law
Article 10	Amendment of the Mineral Oil Tax Act 1995
Article 11	Amendment of the export refund law
Article 12	Amendment of the Financial Compensation Act 2008
Article 13	Amendment of the RTD National Foundation Act
Article 14	Amendment of the General Social Insurance Act
Article 15	Amendment of the Industrial Social Insurance Act
Article 16	Amendment of the Farmers-Social Security Act
Article 17	Amendment of the Staff Regulations-Health and Accident Insurance Act
Article 18	Amendment of the 1977 Unemployment Insurance Act
Article 19	Change of Labour Market Policy-Finance Law
Article 20	Amendment of the Health Insurance Funds Act

Article 1

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I No 101/2015, shall be amended as follows:

1. In Section 2 (2), the number shall be: "104," together with punctuation marks.

2. § 3 (1) is amended as follows:

(a) Z 13 lit. a is:

" (a)			The monetary advantage of
				the use of facilities and facilities (for example, recreation and spa facilities, kindergartens, farm libraries, sports facilities, occupational health services) and
				Targeted, effective health promotion (salutogenesis) and prevention, as far as these are covered by the service provision of statutory health insurance, as well as vaccinations,
			that the employer shall make available to all workers or certain groups of its employees. "

b) In Z 14 there is no point at the end of the sentence, and the word order "as well as material donations received on the occasion of a service or company anniversary up to an amount of 186 euros per year." .

c) In Z 15 lit. b becomes the amount "1.460 Euro" by the amount "EUR 3 000" replaced.

d) In Z 16b at the end the following final part is added:

		" Travel expenses allowances granted to members of the works council and personnel representatives within the meaning of the Federal Personnel Representation Act and similar federal or national legal provisions for their activities are tax-free to the extent that: they do not exceed the amounts according to § 26 Z 4. "

(e) In Z 17, the word order shall be "in a nearby restaurant" through the phrase "in a restaurant" replaced.

f) Z 19 is:

" 19.		Benefits payable by the employer for the funeral of the employee, his/her partner (s) or his/her children as defined in § 106. "

g) Z 20 is:

" 20.		The monetary advantage of non-interest-bearing or interest-reduced salary advance payments and employer loans, in so far as the salary advance or the employer loan does not exceed the sum of EUR 7 300 in total. "

(h) Z 21 is:

" 21.		The monetary advantage according to § 15 paragraph 2 Z 3 lit. a from the free or discounted purchase of goods or services offered by the employer or a group company affiliated with the employer in general business transactions (employee discount), in accordance with the following conditions: Provisions:
a)			The employee discount is granted to all or certain groups of employees.
b)			The goods or services purchased free of charge or for sale may not be sold or used for the benefit of the future by the employee and may not be used in such a quantity as to obtain a sale or to obtain a future. excluding.
c)			The employee discount is tax-free if it does not exceed 20% on a case-by-case basis.
d)			Comes lit. c Not for use, employee discounts are taxable in so far as their total amount exceeds EUR 1 000 in the calendar year. "

(i) The following Z 34 shall be added:

" 34.		The SV-refund in accordance with § 33 (8) as well as the reimbursement of contributions according to § 24d of the Farmers ' Social Security Act. "

3. § 4 shall be amended as follows:

(a) In paragraph 3a Z 3, lit. b.

(b) In paragraph 4, Z 8 and Z 10 are deleted.

(c) In paragraph 7, the word order shall be "evenly distributed over ten years" through the phrase "evenly distributed over fifteen years" replaced.

(d) para. 12 reads as follows:

" (12)

1.		The following shall apply to the payout of entities:
a)			An amount paid out shall be deemed to be a use of income (Section 8 (2) of the Corporate Tax Act 1988), insofar as this is due to internal financing (Z 2 lit. (a) is covered. A hidden payout is always considered to be an income statement.
b)			A paid amount shall be deemed to be a deposit repayment, insofar as it is not shown in lit. a falls and through deposits (Z 2 lit. (b) is covered. If, however, the amount paid out comes from a normal capital reduction, it shall always be deemed to be a deposit repayment to the extent that the deposit is due to deposits (Z 2 lit. (b) is covered. The deposit repayment shall be deemed to be a sale of the shareholding and shall lead to a reduction in the carrying amount of the shareholding in the case of the share holder (participant).
		If an amount paid out is not covered by internal financing, deposits or margin-related difference amounts (Z 3), the amount is in doubt as a use of income (Section 8 (2) of the Corporate Tax Act 1988).
2.		The body shall keep the state of the internal financing, deposits and conversion-related difference amounts (Z 3) in the way of an evidence account, continue to continue and, in the appropriate form of the annual tax return, be connected. Where:
a)			The state of the internal financing will be
-				increased by annual surpluses within the meaning of the Company Code and
-				Reduced by annual errors in the sense of the Company Code and open payouts which are considered as income use according to Z 1.
			Stay out of approach
-				hidden payouts,
-				covered deposits and
-				received deposit repayments within the meaning of Z 1 lit. b.
b)			The state of deposits will be
-				increased by deposits iSd § 8 para. 1 of the Corporate Tax Act 1988, with the exception of amounts falling under Section 32 (1) (3) of the German Corporate Tax Act (ZZ) and
-				reduced by deposit repayments according to Z 1 lit. b.
3.		For changes in which the fair values are to be applied in accordance with § 202 (1) of the Company Code, the following shall apply:
-				The differential amount to the book values does not affect the state of the internal financing, but is to be recorded in the evidence account according to Z 2 separately as a difference-related amount due to the amount of the money.
-				To the extent that the assets which have been revalued are sold or otherwise excluded, the amount of the difference in the amount due to the conversion and the level of internal financing shall be adjusted accordingly.
-				A paid amount shall be deemed to be a deposit repayment, insofar as it is not in the case of Z 1 lit. a or b, and finds coverage in the amount of the difference in the amount of the conversion. The amount of difference due to the conversion is correspondingly reduced.
4.		In the case of mergers, conversions and splits, the period between the date of the preamble and the date of the decision of the re-start or the date of the re-start date shall be: -Contract
-				open payouts
-				Deposits in the transferring body and
-				Deposit repayments by the transferring body
		to the setting-up date in the evidence account of the transferring entity. "

4. § 4a is amended as follows:

(a) In paragraph 8, the first sentence is:

" The inclusion in the list referred to in paragraph 7 (1) may only take place if it has been made credible that measures have been taken by the corporation to fulfil the data transmission obligation pursuant to Section 18 (8) and the following conditions are met: is fulfilled: "

(b) In paragraph 8, Z 1 is lit. b:

" (b)			The body or its predecessor organization (organisation field with its own accounting system) has been for at least three years uninterrupted essentially directly in the legal basis (for example the statute of the association, the statute, (social contract) referred to in accordance with paragraph 2 (1) and (3). "

(c) In paragraph 8 (1), it is lit. d:

" (d)			The administrative costs of the corporation in connection with the use of the donations are not more than 10% of the donation receipts without taking into account the costs incurred for the fulfilment of the transfer obligation pursuant to Article 18 (8). "

(d) Section 8 (1) shall be followed by the following: e is added:

" e)			In the event of a dissolution of the body or the loss of the beneficiary, the property of the body may, in so far as it exceeds the paid-in capital shares of the members and the value of the contributions made by the members, only for the beneficiaries referred to in paragraph 2 (1) and (3) referred to in the legal basis. '

(e) In paragraph 8 (2), lit. c and d:

" (c)			The legal basis ensures that no pecuniary benefits are granted to members or members or persons who are close to them, and that collected donations are solely for the purposes of the legal basis. shall be used in accordance with paragraph 2 (1) and (2).
d)			The body or its predecessor organisation (organisation field with its own accounting system) has for at least three years been used without interruption of the fulfilment of the beneficiary purposes specified in the legal basis. "

(f) The second subparagraph of paragraph 8 (2) is lit. f is added:

" f)			In the event of a dissolution of the body or the loss of the beneficiary, the property of the body may, in so far as it exceeds the paid-in capital shares of the members and the value of the contributions made by the members, only for the beneficiaries referred to in paragraph 2 (2) (1) and (2) referred to in the legal basis. "

(g) Section 8 (3) shall be replaced by the following: e is added:

" e)			In the event of a dissolution of the body or the loss of the beneficiary, the property of the body may, in so far as it exceeds the paid-in capital shares of the members and the value of the contributions made by the members, only shall be used for the purposes of the beneficiaries referred to in paragraph 2 (3). "

5. § 6 shall be amended as follows:

(a) In Z 2 lit. c will be the phrase "the special tax rate in accordance with § 27a (1)" through the phrase "a special tax rate in accordance with § 27a (1)" and the last sentence is:

"A remaining negative overhang may only be offset by 55%."

b) In Z 2 lit. d is the last sentence:

"A remaining negative overhang may only be offset by 60%."

6. § 8 (1) reads:

" (1) From the cost of the building or production of the buildings, the reduction for wear without proof of the useful life is up to 2.5%. By way of derogation, in the case of buildings abandoned for residential purposes, the reduction shall be up to 1.5% for wear and wear without proof of the useful life. "

7. In § 10 (1) (1) (1), second indent, the word order shall be "the special tax rate of § 27a (1)" through the phrase "a special tax rate in accordance with § 27a (1)" replaced.

8. § 15 para. 2 reads:

" (2)		(1) Money values (housing, heating, lighting, clothing, food, goods, motor vehicles for private use and other kind of equipment) are to be used with the usual price reductions of the usual final prices of the place of delivery.
2.		The Federal Minister of Finance is authorized, in agreement with the Federal Minister for Labour, Social Affairs and Consumer Protection, to determine the amount of monetary benefits with a Regulation and the Regulation for the provision of Whereas, in the interests of environmental objectives, motor vehicles should be subject to reductions and exemptions;
3.		For employee rebates within the meaning of Section 3 (1) (21), the following shall apply:
a)			By way of derogation from Z 1, if the amount of the monetary advantage is not determined by Regulation (Z 2), the amount of the employee rebate shall be that of the final price reduced by the usual price reductions, to which the employer was the goods or Services offered to foreign end users in general business. If the purchaser of the employer is not the final consumer (for example wholesale trade), the usual final price of the delivery place must be added to the standard price reductions.
b)			If the conditions are in accordance with § 3 (1) Z 21, the monetary value advantage shall be calculated with zero for employee rebates. "

9. § 16 para. 1 Z 8 lit. d the following sentences shall be added:

" Without proof of any other division ratio, 40% of the cost of a building plot is to be eliminated as a share of the land. This does not apply if the actual circumstances clearly deviate significantly from that. The Federal Minister of Finance is authorized to use appropriate criteria (e.g. B. Situation, construction) to define divergent relationships between land and buildings in a regulation. "

(10) § 18 is amended as follows:

(a) In paragraph 1, the following Z 1a shall be inserted after Z 1:

" 1a.		Contributions for a voluntary further insurance, including the repurchase of insurance periods in the statutory pension insurance scheme and comparable contributions to the supply and support facilities of the chambers of the self-employed Employed persons. If the contribution consists in a one-off benefit, the provider of this benefit may, at the request of one tenth of the amount paid as a single premium, be entitled to special expenditure for ten consecutive years. "

(b) In paragraph 1 (2), the first sentence of the first sentence (up to the first indent) shall be:

" Contributions and insurance premiums if the contract on which the payment is based is before the 1. Jänner 2016 has been completed, with the exception of contributions and insurance premiums in the area of the BMSVG and the prepayment-favored future provision (§ 108g) to one "

(c) In paragraph 1 (3), the entry rate shall be:

" Expenditure on housing creation or housing renovation, if with the actual construction or refurbishment before the 1. Jänner 2016 has been started (lit. b and c) or the contract on which the payment is based before the 1. Jänner 2016 has been completed (lit. a and d): "

(d) In paragraph 1 (7), the second sentence shall be:

"A grant to a recipient who does not have a fixed local institution in the country shall be required to prove, at the request of the tax authority, by the person who is required to do so by presenting a document."

(e) In paragraph 1 (7), the fourth sentence shall be:

"At the request of the person in question, a donation confirmation shall be issued by a recipient of the donation, who does not have a fixed local establishment domestiy."

(f) In paragraph 3 (1), the word order shall be "Expenditure referred to in paragraph 1 (2), (3) and (5)" through the phrase "Expenditure referred to in paragraph 1 (1a), (2), (3) and (5)" replaced.

(g) In paragraph 3 (2), the third indent shall be deleted and at the end of the second part the words shall be: "and/or" is replaced by a point.

(h) In paragraph 7, the word order shall be "if they have been created in the previous three years" through the phrase "if these have been determined by regular revenue-expenditure account" replaced.

(i) The following paragraph 8 is added:

" (8) The following shall apply to the contributions referred to in points (1) (1a) and (5) and (5) of contributions pursuant to (1) (7)

1.		Contributions and contributions to a recipient who has a fixed local institution in the country shall be considered as special expenditure only if the recipient's first and last names and the date of birth of the service provider are announced, and a data transmission according to Z 2 takes place.
2.		Recipients of contributions and grants within the meaning of Z 1 shall be obliged to transmit information electronically to the tax authorities by way of financial online information in accordance with the following provisions:
a)			The following shall be transmitted:
-				the encrypted area-specific person identifier for taxes and charges (vbPK SA) of the service provider, if the person has disclosed the recipient before and surname and his date of birth; and
-				the total amount of all the benefits of the service provided in the calendar year.
			The transmission has to be maintained if the recipient has expressly prohibited the transmission of the transmission. In this case, no transmission may be made until the date of revocation for all the services of the calendar year concerned and the subsequent years.
b)			For the purpose of data transfer to the tax authority, the recipients of contributions and grants within the meaning of Z 1 are entitled, such as contracting authorities in the public sector pursuant to § 10 (2) of the Government Act, to equip their data applications. with the vbPK SA from the master number register authority.
c)			The transmission shall be carried out at the end of the calendar year until the end of February of the following year.
d)			The Federal Minister of Finance shall be authorized to determine the content and the procedure for electronic transmission by Regulation. The Regulation may provide for the recipient of the benefits to be served by a particular appropriate public or private-law transmitting body.
3.		In order to take account of contributions and contributions as special expenditure:
a)			This can only be taken into account in the case of the taxable person who is shown in the transmission with the vbPK SA. By way of derogation, at the request of the taxable person, a contribution shall be made in application of the ten-year distribution referred to in paragraph 1 (1a) only in the amount of one tenth or more shall be taken into account in the application of paragraph 3 (1) to another taxable person. If the application is made after the entry of the legal force, the consideration that deviates from the application shall be deemed to be an obvious inaccuracy within the meaning of Section 293b of the Federal Tax Code.
b)			On the initiative of the taxable person, the addressee must correct the transmission or obtain it if it is incorrect or unjustly not. By way of derogation from Z 1, the amount of special expenditure credibly made by the taxable person shall be taken into account by way of derogation from Z 1, if this correction is not made or if the transmission is not made up despite the obligation to do so.
4.		If the addressee who is liable for the transfer does not comply with his obligations to transfer to all persons who have made contributions or contributions, he shall be responsible for the collection of the income tax of the taxable person. call on the tax authorities to immediately catch up with this. If this is not done,
a)			the Finanzamt Wien 1/23 for a recipient who appears on the list in accordance with § 4a (7) (1) has to revoke the decision to fulfil the legal requirements for recognition as a donated body, and has the right to withdraw the To limit the donation of the donation or to limit the donation.
b)			the recipient, who does not appear on the list in accordance with Article 4a (7) (1), may be required to pay a surcharge of 20% of the amounts paid in respect of corporation tax. "

11. § 20 shall be amended as follows:

(a) The following Z 9 shall be added to paragraph 1:

" 9.		Expenses or expenses for charges which are paid for the provision of commissioned works within the meaning of § 82a bar and exceed the amount of 500 euros for the respective performance. "

(b) In paragraph 2, the following sub-lines shall be replaced by the second sub-division:

"-				Income to which a special tax rate is applicable in accordance with Article 27a (1), or
-				Income to which the special tax rate is applied in accordance with Section 30a (1) of this Regulation, "

12. In accordance with § 23, the following § 23a and heading is inserted:

" Losses in capitalist co-entrepreneurs with limited liability

§ 23a. (1) In the case of natural persons, losses of a capitalist entrepre (par. 2) inasmuch as a negative tax capital account arises or increases as a result of § 18 (6) or (7) (wait-loss losses). This shall not apply to the extent that the losses arise from an overhang of special operating expenses.

(2) A shareholder shall be regarded as a capitalist carrier if he is not liable to third parties or is liable to a limited liability and if he does not develop a strong entreptite initiative.

(3) Not to be taken into account for the tax capital account

1.		economic goods which are to be attributed to a co-contractor or to several co-entrepreneurs and which are left to co-entrepreneurship for the benefit of the future (special operating assets) as well as related expenses and income;
2.		other allowances iSd § 23 Z 2 (special operating income) and special operating expenses,
in each case, including their removal or deposit.

(4) Lost losses

1.		are to be offset with profits of subsequent marketing years (including transitional and divestment gains), or
2.		shall be subject to compensation and deductible losses in the amount of the deposits made in a subsequent marketing year, in so far as they exceed the amount of the charges. The taking of charges and deposits within the meaning of paragraph 3 shall not be taken into consideration. If the capitalist co-contractor is used for liability, this shall be deemed to be tax-deductible.
If the capitalist co-contractor becomes an unlimited liable partner in accordance with section 128 of the Company Code, all waiting loss losses from this year of assessment will be subject to compensation and profit-making losses.

(5) The provisions of paragraphs 1 to 4 shall apply in accordance with section 4 (3) in the case of the determination of the profit.

(6) For each capitalist entrepre, the development of the tax capital account and the loss of waiting time for the marketing year in question shall be presented for each capitalist carrier in the declaration of order for the future (§ 188 BAO). In the case of income from foreign co-entrepreneurs, a corresponding presentation must be made in a supplement to the income tax declaration of the participant. "

13. § 27 shall be amended as follows:

(a) the following sentence shall be added to paragraph 1:

"In the case of exchange operations, § 6 Z 14 shall apply mutatily."

(b) In paragraph 8, in Z 1, after the word "credit institutions" the phrase "within the meaning of § 27a (1) (1) (1)" inserted.

(c) (8) (3) reads:

" 3.		Income from capital assets, to which a special tax rate is applicable in accordance with Article 27a (1), cannot be compensated for with income from capital assets for which these special tax rates do not apply in accordance with Section 27a (2). "

(14) § 27a is amended as follows:

(a) para. 1 reads:

" (1) Income from capital assets shall be subject to:

1.		in the case of deposits of funds and other claims not securitised in the case of credit institutions, with the exception of compensatory payments and loan fees in accordance with Article 27 (5) Z 4, a special tax rate of 25%,
2.		in all other cases, a special tax rate of 27.5%
and are not to be taken into account in the calculation of the income tax of the taxable person in the total amount of the income or in the income (§ 2 para. 2), unless the control tax (para. 5).
The income actually paid out and deemed to be distributed is derived from income within the meaning of Section 27 of a Section 186 or § 188 of the Investment Fund Act 2011 or a Section 40 or Section 42 of the Real Estate Investment Fund Act Z 2. "

(b) In paragraph 4 (2), the word order shall be "the special tax rate referred to in paragraph 1" through the phrase "a special tax rate as referred to in paragraph 1" replaced.

(c) In paragraph 5, the word order shall be "the special tax rate of 25%" through the phrase "a special tax rate as referred to in paragraph 1" replaced.

15. In Section 28 (2), the word order shall be "Ten Years" through the phrase "fifteen years" as well as the word "Tenth amounts" by the word "Fifteen-part amounts" replaced.

16. § 30 shall be amended as follows:

(a) In paragraph 3, the last sentence is:

"The income is to be reduced by the costs incurred for the notification or self-calculation pursuant to § 30c and in order to reduce the amount of the reduction resulting from the sale of pre-tax corrections pursuant to § 6 Z 12."

(b) In paragraph 6, lit. a second indent is deleted from the last sentence.

(c) paragraph 7 reads:

" (7) In a calendar year as a whole, private property divestitures to which the special tax rate is applicable in accordance with Article 30a (1) shall be reduced to 60% and shall be equal to the year of the loss of loss and the loss of the The following fourteen years shall be distributed and shall be solely for the purposes of rental and leasing. The taxable person may apply in the tax declaration that instead this reduced loss in the year of loss is compensated for with income from renting and leasing. These provisions shall also apply in the case of the exercise of the rule-tax option (Section 30a (2)). "

(17) § 30a is amended as follows:

(a) In paragraph 1, the word order shall be "a special tax rate of 25%" through the phrase "a special tax rate of 30%" replaced.

(b) In paragraph 2, the word order shall be "the special tax rate of 25%" through the phrase "the special tax rate of 30%" replaced.

18. § 30b is amended as follows:

(a) In paragraph 1, the word order shall be "in the amount of 25%" through the phrase "in the amount of 30%" replaced.

(b) According to paragraph 1, the following paragraph 1a is inserted:

"(1a) By way of derogation from paragraph 1, a tax of 25% may be paid if the taxable person is a body within the meaning of Section 1 (1) of the Corporate Tax Law 1988."

(c) In paragraph 4, the word order shall be "in the amount of 25%" through the phrase "in the amount of 30%" shall be replaced and inserted before the last sentence of the following penultimate sentence:

"By way of derogation from the first sentence, a special advance payment of 25% shall be payable if the taxable person is a body within the meaning of Section 1 (1) of the Corporate Tax Law 1988."

19. § 33 shall be amended as follows:

(a) para. 1 reads:

" (1) The income tax is annual

for the first 11 000 euro	0%
for incoming parts over EUR 11 000 to EUR 18 000	25%
for incoming parts over EUR 18 000 to 31 000 Euro	35%
for incoming parts over EUR 31 000 to 60 000 Euro	42%
for incoming parts over EUR 60 000 up to EUR 90 000	48%
for incoming parts of more than 90 000 Euro	50%

For single items of more than one million euros, the tax rate in the calendar years 2016 to 2020 is 55%. "

(b) In paragraph 2, the second and third sentences are deleted.

(c) In paragraph 5, the amount in Z 1 shall be: "291 Euro" by the amount "400 Euro" replaced.

(d) Section 5 (2) shall read:

" 2.		If the taxable person's income does not exceed EUR 12 200 in the calendar year, the amount of the traffic offset shall be increased to EUR 690 for a pendler flat rate pursuant to § 16 (1) Z 6. The increase in the amount of traffic offset between income of EUR 12 200 and EUR 13 000 will be reduced evenly to EUR 400. "

(e) (5) (3) and (5).

(f) paragraph 8 reads:

" (8)		1. A tax of income below zero shall be given in accordance with paragraphs 1 and 2, in so far as the amount of the total amount of income earning the amount of income or the amount of the lone withdrawal shall be reimbursed.
2.		If taxable persons who are entitled to the amount of the traffic offset are entitled to an income tax below zero pursuant to para. 1 and 2, 50% of the advertising costs within the meaning of § 16 (1) (3) (3) of the German Law on Income Tax (§ 16 (1)) are lit. a (excluding operating-rate sumes) and § 16 (1) (4) and (5), but not more than 400 euros per year (SV-refund). In the case of taxable persons who are entitled to a commuter flat rate in accordance with Article 16 (1) Z 6, a maximum of EUR 500 shall be refunded.
3.		If taxable persons who are entitled to the pension amount are entitled to an income tax below zero pursuant to para. 1 and 2, 50% of the advertising costs within the meaning of Section 16 (1) (4), but not more than 110 euros per year, shall be reimbursed (SV Refund). The refund shall be reduced by tax-free allowances in accordance with § 3 (1) Z 4 lit. F.
4.		On the basis of intergovernmental or other agreements under international law, tax-free income is to be treated as taxable income for the purposes of calculating income tax in accordance with the provisions of Z 1 to 3. The amount of child abatation referred to in paragraph 3 shall not be taken into account in the calculation.
5.		The refund shall be effected by means of the assessment in accordance with § 41 and shall be limited to zero with the income tax calculated in accordance with paragraphs 1 and 2. "

(g) (9) and (9a).

20. The following paragraph 2a is inserted in Article 41 (2):

" (2)		1. If the conditions laid down in paragraph 1 are not fulfilled, the tax office shall, at the request of the taxable person, carry out an assessment if the application is made within five years from the end of the assessment period (application assessment). Section 39 (1), third sentence, shall apply.
2.		If, by the end of June, no statement of charges has been submitted for the preceding year of assessment, the Office shall, on its own initiative, have a non-contributory assessment in accordance with the following provisions:
a)			The following requirements must be met:
				On the basis of the file situation, it should be assumed that the total amount of income to be assessed consists exclusively of income tax-paying income.
				A tax credit results from the predisposition.
				On the basis of the file situation, it is not to be assumed that the tax credit in question is higher than that which would result from the transmitted data in accordance with § 18 (8) and § 84.
b)			In any event, if a declaration of duty has not been made for the period of assessment concerned up to the end of the second calendar year following the assessment period, an application-free assessment shall, in any event, be carried out if, according to the file situation, a Tax credit is given.
c)			If a charge declaration is made within the time limit of Z 1 after a non-contributory assessment has been made, the tax office must decide on it and, at the same time, thus to make the decision according to lit. a shall repeal the decision.
d)			The tax declaration obligation (§ 42) is maintained even after the apportionment has been carried out.

(2a) Paragraph 2 (2) (2) shall not apply where there is a suspicion that the taxable person employed by a sham operator pursuant to Section 8 of the Social Security Act (SBBG), BGBl. I n ° 113/2015, where there are doubts as to the identity of the taxable person or the delegation of his tax representative, or other serious doubts as to the application of paragraph 2 (2) of the second paragraph. '

21. In Section 45 (1), the phrase "according to the special tax rate" through the phrase "according to a special tax rate" replaced.

22. § 48 together with headline reads:

" Ban on the cash payment of wages in the construction industry

§ 48. Cash payments of wages according to § 25 (1) (1) (1) (1) lit. Employees employed in the provision of construction services pursuant to section 19 (1a) of the UStG 1994 may not be made available or received in cash if the employee has a checking account run by a credit institution or if the employee has a Legal right to such a thing. "

23 § 62 shall be amended as follows:

(a) Z 9 is deleted.

(b) The following Z 11 shall be added:

" 11.		The lump sum for advertising costs in accordance with § 17 para. 6 iVm § 1 Z 11 of the ordinance of the Federal Minister of Finance on the establishment of average rates for advertising costs, BGBl. II No 382/2001. '

(24) The following sentence shall be added to Section 63 (1) (2):

"Special expenditure within the meaning of section 18 (1) (2) and (3) shall be taken into account for the last time in the case of free-amount payments which shall be drawn up for the calendar year 2020."

(25) § 67 is amended as follows:

(a) (7).

(b) In paragraph 11, the reference to " , 7 " and punctuation.

26. In Section 69 (2), the percentage shall be "36.5%" by the percentage "25%" replaced.

27. In Section 89 (3), the third indent reads:

"-				the provisions of which the failure to respect the facts of § § 366 (1) Z 1 or 367 Z 54 GewO is fulfilled, "

(28) § 93 is amended as follows:

(a) The following paragraph 1a is inserted after paragraph 1:

" (1a) In the case of domestic income from capital assets, the offtake (Section 95 (2)) can always withhold capital gains tax of 25% if the debtor of the capital gains tax (§ 95 (1)) is a corporation within the meaning of § 1 (1) of the German law. Corporation tax law 1988 is. "

(b) In paragraph 2, Z 1 shall be followed by the words "from other exposures to credit institutions" the phrase "within the meaning of § 27a (1) (1) (1)" inserted.

(c) In paragraph 6 (2), the word order shall be "maximum 25%" through the phrase "maximum 27.5%" replaced.

29. In § 94 Z 7, after the word order "and other exposures to credit institutions" the phrase "within the meaning of § 27a (1) (1) (1)" inserted.

30. § 95 shall be amended as follows:

(a) In paragraph 2, Z 1 lit. a becomes after the phrase "from other exposures to credit institutions" the phrase "within the meaning of § 27a (1) (1) (1)" inserted.

(b) In paragraph 3 (3) (3), third indent, after the word order "and other exposures to credit institutions" the phrase "within the meaning of § 27a (1) (1) (1)" inserted.

(c) In paragraph 4 (1), after the words "the deductible has not reduced the capital gains in accordance with the rules" the phrase "and the liability according to paragraph 1 would not be enforceable or could only be made more difficult." inserted.

31. In § 96 (1) Z 1 lit. b becomes after the phrase "Other exposures to credit institutions" the phrase "within the meaning of § 27a (1) (1) (1)" inserted.

(32) § 97 is amended as follows:

(a) In paragraph 1, the word order shall be "the special tax rate in accordance with § 27a (1)" through the phrase "a special tax rate in accordance with § 27a (1)" replaced.

(b) In paragraph 2, word order shall be "the special tax rate in accordance with § 27a (1)" through the phrase "a special tax rate in accordance with § 27a (1)" replaced.

(33) § 100 is amended as follows:

(a) paragraph 1 shall be followed by the phrase "but 25%" through the phrase "but 27.5%" replaced.

(b) In paragraph 3, Z 1 shall be followed by the words "the debtor has not reduced the amounts due in accordance with the rules" the phrase "and the liability according to paragraph 2 would not be enforceable or could only be made more difficult." inserted.

34. § 103 is amended as follows:

(a) The following paragraph 1a is inserted after paragraph 1:

" (1a) In the case of persons whose access from abroad serves the promotion of science or research and for this reason is situated in the public interest, the Federal Minister of Finance may, irrespective of the granting of a benefit in accordance with (1) as a result of the grant, for a period of five years from the date of the grant, a free amount equal to 30% of the income taxed on the tariff shall be determined by scientific activity. If the amount of the allowance is granted, no further operating expenses, advertising costs or exceptional charges related to the grant may be claimed. "

(b) In paragraph 2, the word order shall be " 1 is on persons " through the phrase " 1 and (1a) are on persons " replaced.

(c) paragraph 3 reads:

" (3) The Federal Minister of Finance is authorized to regulate the procedure relating to the granting of preferential treatment within the meaning of paragraph 1 and section 1a of the regulation. In this context, it is also necessary to identify the conditions under which the grant from abroad serves the promotion of science, research, art or sport, and for this reason is in the public interest. Similarly, the Regulation may regulate the factual scope and duration of preferential treatment within the meaning of paragraph 1. This Regulation may stipulate that the elimination of the additional tax burden referred to in paragraph 1 shall take the form of the application of an average rate of taxation arising from the actual tax burden before the train is being taken. This tax rate must not be less than 15%. "

§ 104 and § 107 including headings are deleted.

36. § 106a is amended as follows:

(a) (1) and (2):

" (1) For a child within the meaning of Section 106 (1), a child allowance shall be available upon request. This shall be

-			440 euros a year if it is claimed by a taxable person;
-			EUR 300 per year per person taxable if he is claimed for the same child by two (spouse) partners who live in a common household for more than six months in the calendar year,
-			300 euros per year per person taxable if another taxable person not living in the same household is granted a child allowance under para. 2 for the same child.

(2) For a child within the meaning of section 106 (2), a child allowance of 300 euros per year shall be awarded upon application. "

(b) In paragraph 3, the amount shall be "132 Euro" by the amount "300 Euro" replaced.

37. In § 108 (7) Z 2, the first and second sentences are:

" the taxable person declares that the contributions repaid or the freezing of measures within the meaning of § 1 para. 3 Z 1, para. 4 and 5 of the Bausparkassengesetz, BGBl. No 532/1993, by and for the taxable person. A recovery shall not be required even if the measures within the meaning of Section 1 (3) (1) of the Bausparkassengesetz (Bausparkassengesetz) are set by or for persons referred to in paragraph 2 above. "

38. § 108c is amended as follows:

(a) The heading is:

"Research Premiums"

(b) (1) is:

" (1) taxable persons, in so far as they are not carriers, and companies in respect of which the shareholders are to be regarded as a co-contractor, may be subject to a research premium for in-house research and a research premium for contract research In each case, 12% of the beneficiary's research expenditure (expenditure) is claimed. The premiums do not constitute operating revenue; § 6 Z 10 and § 20 (2) do not apply to them. "

(c) (4) and (5):

" (4) The premiums are to be well written on the tax account, unless it is to be issued a communication according to § 201 BAO. The credit shall be returned to the date of submission of the application. Both the premiums and the repayment claims shall be deemed to be a levy on income within the meaning of the Federal Tax Code. The provisions of the Federal Tax Code shall apply to credits and reclaims, which shall apply to duties to be charged on a recurring basis and to be calculated on the basis of such provisions. In the case of companies which are non-legally competent persons in accordance with civil law, the combined accounting of the charges shall be effected by means of those duties which the parties jointly owe.

(5) The premiums shall be taken into account at the expense of the income of income tax or corporation tax. "

39 In § 109 the word order is deleted " according to § 57 para. 2 Z 3 lit. a, as well as settlement amounts according to § 107 and " .

40. § 124b is amended as follows:

a) Z 269 is:

" 269.		(a) § 6 Z 2 lit. a and § 6 Z 13, respectively, as amended by the Accounting Amendment Act 2014, BGBl. I n ° 22/2015, shall be applied for the first time for marketing years beginning after 31 December 2015.
b)			§ 4 paragraph 4 Z 2 lit. a, § 14 para. 7 Z 1, § 18 paragraph 1 Z 2, § 25 paragraph 1 Z 2 lit. a, § 26 Z 7 lit. a, § 27 paragraph 2 Z 2, § 47 para. 4, § 108a para. 1 and 5, § 108h para. 3 and § 124 in the version of the Federal Law BGBl. I n ° 34/2015 will be 1. Jänner 2016 in force. "

(b) After Z 274, the following points shall be added:

" 275.		§ 2 para. 2, § 3 paragraph 1 Z 13 lit. a, Z 14, Z 15 lit. b, Z 19, Z 21 and Z 34, § 15 para. 2, § 18 paragraph 1 1a and paragraph 3 Z 1, § 33 para. 1, para. 2, para. 5 Z 1 and 2 and para. 8, § 62 Z 11, § 67 para. 11, § 69 para. 2, § 106a as well as § 109, each in the version of the Federal Law, BGBl. I No 118/2015, shall be applied for the first time if:
				the income tax is assessed, in the case of the apportionment for the calendar year 2016,
				the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for payroll periods ending after 31 December 2015.
276.		§ 4 (3a) Z 3 lit. b, § 20 para. 2, § 30 para. 3, para. 6 lit. a and para. 7, § 30a, § 30b in the version BGBl. I n ° 118/2015 will be 1. January 2016 in force and will be applied for the first time for divestitures after 31 December 2015.
		In the case of taxable persons with a different marketing year, the divestments of land shall be before 1. January 2016, § 30a (1) in the version before the Federal Act BGBl. I No 118/2015.
277.		§ 4 para. 4, Z 8 and Z 10 in the version before the BGBl. I No 118/2015 is to be applied for the last time to marketing years preceding the 1. January 2016 begin. § 108c in the version of the Federal Law BGBl. I n ° 118/2015, shall apply for the first time to premiums relating to marketing years starting after 31 December 2015.
278.		Section 4 (7) in the version of the Federal Law BGBl. I No 118/2015 shall be applied for the first time on repairs carried out in a marketing year commencing after 31 December 2015. For previous repairs, which had previously been carried out in accordance with Section 4 (7) of the German Federal Law Gazette (BGBl) in the version before the Federal Act. In respect of the amounts to be taken into account in a marketing year commencing after 31 December 2015, the initial distribution period shall be extended from 10 to 15 years.
279.		§ 4 (12) in the version of the Federal Law BGBl. I No 118/2015 shall be applied for the first time for marketing years beginning after 31 July 2015. Where:
a)			The state of the internal financing and the status of deposits are to be determined for the first time at the last balance sheet date prior to 1 August 2015. Where:
-				as the first state of the internal financing of the difference between the amount shown as equity capital in accordance with § 224 (3) of the Company Code and the existing deposits within the meaning of Section 4 (12) in the version before the Federal Act BGBl. I No 118/2015 and
-				as the first state of the deposits, the existing deposits within the meaning of Section 4 (12) in the version before the Federal Act BGBl. I No 118/2015
			Scheduled.
b)			Deviating from lit. a are for reasons decided after 31 May 2015 the amount of difference amounts due in accordance with § 4 (12) Z 3 in the version of the Federal Law BGBl. I No 118/2015 should be recorded separately in the evidence account.
c)			For the first time, evidence contended stands in the sense of the lit. a and lit. b are in accordance with Section 4 (12) in the version of the Federal Law BGBl. I No 118/2015.
280.		§ 4a (8), first sentence, and § 18 (1) (7), respectively, in the version of the Federal Law BGBl. I No 118/2015 shall be applied for the first time after 31 December 2016.
281.		§ 6 Z 2 lit. c, § 10 paragraph 1 Z 1 second part, § 27 para. 8, § 27a para. 1, 4 and 5, § 45 para. 1, § 93, § 94, § 95 para. 2 and 3, § 96, § 97 para. 1 and 2 and § 100 para. 1 in the version of the Federal Law BGBl. I n ° 118/2015 are from 1. Jänner 2016.
		In the case of taxable persons with a different marketing year, in the case of divestments or other realizations of economic goods and derivatives, it is before the 1. Jänner 2016 still § 27a (1) in the version prior to the Federal Act BGBl. I No 118/2015.
282.		§ 6 Z 2 lit. d in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. Jänner 2016 in force.
283.		§ 8 (1) in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. January 2016 will be in force for the first time for the period beginning 31 December 2015.
284.		§ 16 para. 1 Z 8 lit. d in the version of the Federal Law BGBl. I n ° 118/2015 shall be applied for the first time in the case of the 2016 assessment. If, before 2016, a flat-rate breakdown of the building has been made without proof of any other distribution ratio of land and buildings, the building's continued acquisition costs and the cost of acquisition are the reason for the and soil with effect from 1. January 2016 should be adjusted accordingly (40% ground and floor; 60% building or a split-up ratio set in the regulation). For this purpose, the continuing acquisition costs of the building shall be increased in proportion to the planned or proven allocation in 2016 to the original allocation and to the cost of the building's land and land. transfer. The wear off of wear must be adjusted accordingly.
285.		§ 18 (1) (2) and (3) (3) (3) (2), as amended by the Federal Law BGBl. I No 118/2015 shall apply if:
				the income tax is assessed in the case of the apportionment for the calendar years 2016 to 2020,
				the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for payroll periods, which after 31 December 2015 and before 1. Jänner 2021 ends.
286.		§ 18 (2) and (3) (3) (3) in the version prior to the Federal Law BGBl. I No 118/2015 shall be applied for the last time if:
				the income tax is assessed in the case of the apportionment for the calendar year 2020,
				the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for payroll periods before the 1. Jänner 2021 ends.
287.		Section 18 (7) in the version of the Federal Law BGBl. I No 118/2015 shall apply from the 2016 apportionment and shall apply to losses incurred as from 2013.
288.		Section 18 (8) in the version of the Federal Law BGBl. I No 118/2015 shall be applicable to all contributions and contributions paid after 31 December 2016.
289.		§ 20 paragraph 1 Z 9 in the version of the Federal Law BGBl. I No 118/2015 shall apply to expenses incurred after 31 December 2015.
290.		§ 23a is to be applied for the first time for losses from economic years beginning after 31 December 2015.
291.		Section 28 (2) in the version of the Federal Law BGBl. I No 118/2015 shall be applied for the first time to expenditure on repairs and maintenance operations which have been completed in the calendar year 2016. Prior to this, expenses for repairs to residential buildings were carried out, which up to now, in accordance with Section 28 (2), as amended before the Federal Law BGBl. I n ° 118/2015 have been taken into account for tax purposes, and the initial distribution period of ten to fifteen years is extended as regards the amounts to be taken into account from the 2016 apportionment period.
292.		(a) § 33 (8) in the version of the Federal Law BGBl. I No 118/2015 shall be applied for the first time in the case of the apportionment for the calendar year 2016. In the case of taxable persons who are entitled to the retirement pension amount, for the calendar year 2015 in accordance with § 33 (1) and (2) in the version before the Federal Act BGBl. I n ° 118/2015 no income tax, 20% of the advertising costs within the meaning of section 16 (1) (4), but not more than 55 euros, shall be reimbursed (SV-Refund). The refund shall be reduced by tax-free allowances in accordance with § 3 (1) Z 4 lit. F.
b)			Section 33 (8) and (9) in the version prior to the Federal Law BGBl. I No 118/2015 shall be applied for the calendar year 2015 in accordance with the following provisions:
-				For the application of § 33 (8), 20% of the advertising costs within the meaning of § 16 (1) (3) (3) are lit. a (excluding operating-rate sumes) and § 16 (1) (4) and (5), but not more than 220 Euro.
-				For the application of § 33 (9), 36% of the advertising costs within the meaning of § 16 (1) (3) (3) (3) are lit. a (excluding operating-rate sumes) and § 16 (1) (4) and (5), but not more than 450 euros.
c)			§ 33 (5) Z 3 and Z 5 and (9a), § 62 Z 9, § 67 (7) and § 104, as amended before the Federal Law BGBl. I No 118/2015 shall be applied for the last time if:
				the income tax is assessed in the case of the apportionment for the calendar year 2015,
				the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for payroll periods before the 1. Jänner 2016.
293.		Section 41 (2) and (2a) in the version of the Federal Law BGBl. II No. 118/2015 shall be applied for the first time in the case of the apportionment for the calendar year 2016.
294.		§ 48, § 89 (3) and § 108 (7) (7) (2), in each case in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. Jänner 2016 in force.
295.		§ 107 in the version before the Federal Act BGBl. I No 118/2015 will expire at the end of 31 December 2015.
296.		Takes place after 28 February 2015 and before 1. January 2017 for use in own operation a purchase of a system for electronic recording of cash movements within the meaning of § 131b of the Federal Tax Code (for example an electronic cash register or an electronic cash register) Cash systems) or a retrofitting of an already existing recording system for the fulfilment of the requirements of § 131b of the Federal Tax Code, the following shall apply:
a)			The cost of the acquisition and the expenses incurred on the occasion of the conversion can be deducted in full as operating expenses.
b)			In accordance with the following provisions, a premium may be claimed:
-				The premium is due to the purchase of a new system or a conversion of an existing system.
-				It relates to each individual acquisition unit, to which the signature-creation unit is assigned in the sense of Section 131b (2) of the Federal Tax Code.
-				The premium is 200 euros per unit of coverage. By way of derogation, in the case of an electronic cash register, the premium shall be at least EUR 200 per cash register system, but not more than EUR 30 per collection unit.
-				In the case of purchase, the premium shall be claimed in a total sum for all the collection units purchased in the relevant calendar year.
-				In the case of the conversion, the premium shall be applied in a total sum for all the collection units for which the conversion was started in the relevant calendar year. No premium is available for collection units for which a premium has been claimed for the purchase.
-				The assertion is made by applying the application in the respective income, corporate income tax or future declaration of a declaration of income pursuant to Section 188 of the Federal Tax Code to the tax office, which is responsible for the collection of income tax or corporate income tax. is or would be responsible.
-				The premium is to be credited to the tax account, unless it is to be issued a decision in accordance with § 201 of the Federal Tax Code. The credit shall be returned to the date of submission of the application. Both the premium and a claim for repayment shall be deemed to be levies on income in the sense of the Federal Tax Code. The provisions of the Federal Tax Code shall apply to credits and reclaims, which shall apply to duties to be charged on a recurring basis and to be calculated on the basis of such provisions. In the case of companies which are non-legally competent persons in accordance with civil law, the combined accounting of the charges shall be effected by means of those duties which the parties jointly owe.
-				The premium does not constitute an operating income. § 6 Z 10 and Section 20 (2) shall not apply to the premium.
-				The premiums shall be taken into account at the expense of the income of income tax and corporation tax.
297.		§ 3 (1) (b) 16b in the version of the Federal Law BGBl. I No 118/2015 shall be applied for the first time if:
-				the income tax is assessed in the case of the apportionment for the calendar year 2015,
-				the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for payroll periods ending after 31 December 2014. "

Article 2

Amendment of the Corporate Tax Act 1988

The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Federal Law BGBl. I No 101/2015, shall be amended as follows:

1. In § 12 (1), the following Z 11 is added:

" 11.		Expenses in accordance with § 20 (1) Z 9 of the Income Tax Act 1988. "

2. In § 24 (6) the second sentence reads:

"§ 124b Z 268 as well as § 124b Z 296 of the Income Tax Act 1988 shall apply mutagenly to bodies within the meaning of § 1."

3. In § 26c the following Z 56 is added:

" 56.		Section 12 (1) Z 11 in the version BGBl. I No 118/2015 shall apply for expenses incurred after 31 December 2015. "

Article 3

Amendment of the Reformation Tax Act

The Reformation Tax Act, BGBl. N ° 699/1991, as last amended by the Insurance Supervision Act 2016, BGBl. I No 34/2015, shall be amended as follows:

1. In Section 3, Section 1, Z 3, the phrase "and the existing deposits within the meaning of Section 4 (12) of the Income Tax Act 1988" through the phrase " and the status of deposits within the meaning of Section 4 (12) (2) (2) (2) lit. b of the Income Tax Act 1988 " replaced.

2. § 6 (6) reads:

"(6) If, on the basis of a merger in accordance with § 1 of the Act on the acquisition of basic advertising, the basic advertising tax is to be calculated in accordance with § 1 of the Basic Value Tax Act 1987, in conjunction with § 7 of the Basic Value Tax Act."

3. In Section 9 (6), the phrase "and the existing deposits within the meaning of Section 4 (12) of the Income Tax Act 1988" through the phrase " and the status of deposits within the meaning of Section 4 (12) (2) (2) (2) lit. b of the Income Tax Act 1988 " replaced.

4. § 11 (5) reads:

"(5) If, on the basis of a conversion in accordance with § 7 of the employment procedure pursuant to § 1 of the Basic Value Tax Act, 1987 is realized, the basic value tax shall be calculated in accordance with § 4 in conjunction with § 7 of the Basic Value Tax Act 1987."

5. In § 18 (5) Z 1 of the second indent, the last sentence is deleted.

6. § 22 (5) reads:

"(5) If, on the basis of an application in accordance with § 12 of the employment procedure according to § 1 of the Basic Value Tax Act 1987, the basic advertising tax is to be calculated in accordance with § 4 in conjunction with § 7 of the Basic Value Tax Act 1987."

7. In § 25 (5) Z 1 of the second indent, the last sentence is deleted.

8. § 26 (4) reads:

"(4) If, on the basis of a concentration pursuant to section 23 of the employment procedure pursuant to § 1 of the Basic Value Tax Act (1987), the basic advertising tax is to be calculated in accordance with § 4 in conjunction with § 7 of the Basic Value Tax Act 1987."

9. In § 29 (1) (2a), the first and second sentences are:

" For economic goods, on their yields and/or If a special tax rate is applicable in accordance with Section 27a (1) or the special tax rate pursuant to Section 30a (1) of the Income Tax Act 1988, separate compensation items are to be formed in the sense of the Z 2. These are to be resolved at the respective special tax rate in accordance with § 27a (1) or § 30a (1) of the Income Tax Act 1988, or in each case under the appropriate application of § 6 Z 2 lit. c or d of the Income Tax Act 1988. "

10. In § 30 (4), second part, the last sentence is deleted.

11. § 31 (3) reads:

" (3) If, on the basis of a reallocation in accordance with § 27 of the employment operations according to § 1 of the Basic Value Tax Act 1987, the basic income tax is to be calculated in accordance with § 4 in conjunction with Section 7 of the Basic Value Tax Act 1987, provided that this The property has not been the subject of a profit-making process in accordance with this federal law within the last three years. "

Section 38 (6) reads as follows:

"(6) If, on the basis of a division within the meaning of § 32, the acquisition is carried out in accordance with § 1 of the Basic Value Tax Act 1987, the basic value tax is to be calculated in accordance with § 4 in conjunction with Section 7 of the Basic Value Tax Act 1987."

13. The following Z 29 shall be added:

" 29.		§ 6 (6), § 11 (5), § 18 (5) Z 1, § 22 (5), § 25 (5) Z 1, § 26 (4), § 30 (4), § 31 (3) and § 38 (6), in each case in the version BGBl. I No 118/2015 shall be applied for the first time on the basis of a reference date after 31 December 2015. "

Article 4

Amendment of the 1994 turnover tax law

The sales tax law in 1994, BGBl. N ° 663/1994, as last amended by the Budgetbegleitgesetz 2014, BGBl. I n ° 40/2014, shall be amended as follows:

(1) § 3a is amended as follows:

(a) paragraph 15 reads:

" (15) In the case of any other benefit referred to in paragraph 14 to a legal person under public law who is a non-contractor within the meaning of paragraph 5 (3) (3), the place of other benefit shall be transferred from the territory of the third country to the national territory if it is in the Domestic use or evaluation. "

(b) In paragraph 16, the last sentence is deleted.

2. In § 4 (9), the second sentence is deleted: "This does not apply to the supply of land as well as to the rental and leasing of land."

3. In § 6 (1) Z 17, before the word order "used" the phrase "or the putting off of vehicles of all kinds" inserted.

(4) § 10 is amended as follows:

(a) para. 2 reads:

" (2) The tax is reduced to 10% for

1. (a)			the supplies and imports of the items listed in Appendix 1;
b)			the supply of food and beverages referred to in Appendix 1 within the limits of other performance (restorated retreats);
c)			the administration of a local breakfast when, together with the accommodation provided for in paragraph 3, z 3 lit. (a)
2.		the rental of items listed in Appendix 1 Z 33;
3. (a)			the rental (use of land) of land for residential purposes, with the exception of supply of heat as a secondary benefit;
b)			the services of persons ' associations for the maintenance, administration or operation of the parts and installations of a property situated in their joint ownership, in which residential property exists and which are used for the purpose of housing, with the exception of one Delivery of heat provided by the service;
c)			Turnover on the basis of usage contracts pursuant to § 5 (1) of the Studentenheimgesetz (Student Home Act), BGBl. No 291/1986 in the BGBl version. I n ° 4/1999, comparable sales of apprentice homes and children's and pupil's home sales, which include accommodation;
4.		the services of corporate bodies, associations of persons and property, which serve charitable, charitable or ecclesiastic purposes (§ § 34 to 47 of the Federal Tax Code), insofar as these benefits are not covered by Section 6 (1), as well as those of Associations which are recognised as non-profit pursuant to the Housing Charitable Law, as part of their activities in accordance with § 7 (1) to (3) of the Housing Charitable Act. This does not apply to services which are carried out in the context of a agricultural and forestry business, a commercial business or an economic business enterprise within the meaning of Article 45 (3) of the Federal Tax Code, for which the taxable supply of buildings or parts of buildings, for the rental (use surrender) of premises or places for the parking of all kinds of vehicles, for the supply of heat as a subsidiary service, and the Taxable delivery of the items listed below:
a)			solid mineral fuels, other than retort coal (headings 2701 and 2702 and subheadings 2703 00 00 and 2704 00 of the Combined Nomenclature);
b)			Luminous oil (subheading 2710 19 25 of the Combined Nomenclature), heating oils (from subheadings 2710 19 and 2710 20 of the Combined Nomenclature) and gas oils (from subheading 2710 19, except subheadings 2710 19 31 and 2710 19 35 and from subheading No 2710 19 2710 20 of the Combined Nomenclature);
c)			gases and electric current (subheading 2705 00 00, heading 2711 and subheading 2716 00 00 of the Combined Nomenclature);
d)			Heat;
5.		the services of broadcasting undertakings, to the extent to which radio and television broadcasting charges are paid, and the other services of cable television undertakings, in so far as they are in the same time, complete and unaltered distribution of the services provided for in and foreign radio and television radio broadcasts which are made visible to the general public by means of lines against a charge which is to be paid continuously;
6.		the carriage of persons by means of transport of all kinds, unless § 6 (1) (3) or § 10 (3) (9) (9) applies. The same shall apply mutatily to the granting or transfer of the right to the use of services consisting of passenger transport;
7.		the other services which are regularly linked to the operation of undertakings for the disposal of waste and for the discharge of rinse water and waste;
8.		the turnover of the health and care institutions, the institutions of old age, the blind and the victorian, and those establishments which have been approved as a spa or spa in accordance with the legislation in force on natural medicinal products and health resorts. , to the extent that they are benefits directly related to the sick or spa treatment or directly related to the care of the pfleglings, and provided that the turnover does not fall under § 6 para. 1 Z 18 or 25. "

(b) (3) reads:

' (3) If the rate of tax is not applied in accordance with paragraph 2, the tax is reduced to 13% for

1. (a)			the supplies and imports of the goods referred to in Appendix 2 Z 1 to Z 9;
b)			the import of the items listed in Appendix 2 Z 10 to 13;
c)			supplies of the items listed in Appendix 2 Z 10, if these deliveries are
-				shall be effected by the originator or its legal successor, or
-				is brought about by an entreprenchman who is not a reseller if he or she has introduced the object himself, has acquired it by the author or his successor, or has been entitled to purchase the goods for full pre-tax deductitiy;
2. a)			the rearing, the fattening and keeping of animals referred to in Appendix 2 Z 1, as well as the cultivation of plants;
b)			the services directly related to the holding of paternity, the promotion of animal husbandry or the artificial insemination of animals referred to in Appendix 2 Z 1;
3. (a)			accommodation in furnished living and sleeping rooms and the regular services connected with it (including heating);
b)			the rental (use of land for use) of land for camping purposes and the ancessual services which are regularly associated with it, to the extent that a uniform use fee is paid;
4.		the turnover of the activity as an artist;
5.		the direct sales and thermal treatment associated with the operation of swimming pools;
6.		the following benefits, if they are not covered by Section 6 (1) (24) or (25):
a)			the services that are regularly associated with the operation of a theatre. The same applies to events of theatre performances by other entrepreneurs;
b)			the music and singing performances by individuals or by personal groups, especially by orchestra, music ensembles and choirs. The same applies mutagenly to events of such music and singing performances by other entrepreneurs;
c)			the services that are regularly associated with the operation of a museum, a botanical garden or a zoological garden, as well as a natural park;
7.		the film screenings;
8.		the circus performances as well as the performances from the activity as a showman;
9.		the carriage of persons with aircraft, unless Article 6 (1) (3) (3) applies. The same shall apply mutatily to the granting or transfer of the right to the use of services consisting of passenger transport;
10.		the following benefits, if they are not covered by Section 6 (1) (23) or (25):
		the benefits of youth, educational, training, training and recreation homes to persons who are the 27. have not been completed as far as these services exist in their care, accommodation, constipation and the usual ancessual services;
11.		the supply of wine from fresh grapes from subheadings 2204 21 and 2204 29 of the Combined Nomenclature and from other fermented beverages from heading No 2206 of the Combined Nomenclature, which shall be located within an agricultural sector. Domestic operations have been produced to the extent that the producer supplies the beverages in the course of his agricultural holding. This does not apply to the supply of beverages produced from acquired substances (e.g. grapes, mash, must, storm) or to the supply of beverages within the operating rooms, including the guest gardens (bushshank). In the case of the surrender of an agricultural holding as a whole to the spouse or to the registered partner, as well as to the offspring, stepchildren, electoral children or their spouses, registered partners or descendants, the operating contractor as a producer of the beverages taken over in the course of the transfer of works, in so far as the tax reduction would have also been applicable to the supply of such beverages by the company's transferee;
12.		the entry allowances for sporting events. "

5. § 12 is amended as follows:

(a) (1) (1) is:

" 1. a)			The tax on deliveries or other services which are separately shown to him by other entrepreneurs in an invoice (§ 11) and which have been carried out domestily for his company.
			If no overcalculation pursuant to Section 215 (4) of the BAO takes place in the amount of the total value added tax on the delivery or other benefit to the tax account of the service provider, is the case with an entreptist who has collected his turnover after the delivery or other Taxed (§ 17), additional condition that the payment has been made. This does not apply to companies within the meaning of section 17 (1), second sentence, or if the turnover of the entreptier in accordance with Section 1 (1) (1) (1) (1) and (2) in the previous assessment period exceeds EUR 2 000 000. In the calculation of this limit, sales from aid operations, including business divestitures, remain out of approach.
b)			Insofar as in the cases of the lit. a the tax amount shown separately for payment prior to execution of the transactions, it shall be deductible already if the invoice has been received and the payment has been made. "

(b) The following Z 2a shall be inserted after paragraph 2 (2):

" 2a.		Deliveries, other services or imports related to the purchase (manufacture), rental or operation of passenger cars or combined-motor vehicles with a CO 2 -emission value of 0 grams per kilometre, and for which not according to § 12 paragraph 2, Z 2 lit. b can be deducted from the pre-tax deductity, entitle the general provisions of § 12 to be deducted from the tax deductiable. Z 2 lit. a remains unaffected. "

(c) para. 14 reads:

" (14) The right to deduct shall be waited if the trader knew or had to know that the turnover in question was related to turnover taxes or other financial transactions in respect of turnover tax. This shall also apply in particular where such a financial transaction relates to upstream or downstream sales. "

6. In Section 13 (1), after the phrase "§ 10 (2)" the phrase "or paragraph 3" inserted.

7. In § 14 (1) (1) (1) the reference to "Section 17 (2) (2) (2) of the Income Tax Act 1988" by reference to "§ 17 (2) (1) and (2) of the Income Tax Act 1988" replaced.

8. In Section 18 (8), the phrase "to run domestily and to keep up with the relevant documents in Germany" through the phrase "to lead and to keep up with the associated documents" replaced.

9. In § 21 (4), last subparagraph, after the word "Entrepreneurs" the phrase "within the meaning of section 19 (1), first indent" inserted.

(10) § 22 is amended as follows:

(a) In paragraph 1, the second sentence shall be replaced by the following sentence:

"In so far as these transactions are provided to an entreptite for his company or the reduced rate is to be applied in accordance with Section 10 (3), the tax on these transactions shall be determined by 13% of the tax base."

(b) para. 2 reads as follows:

" (2) Entrepreneurs within the meaning of paragraph 1 shall have an additional tax of 10% of the tax base for the deliveries of beverages and alcoholic liquids, which are not mentioned in Article 10 (3) (11) or in the annexes, to the extent that such transactions be provided to an entreprenter for his business, to pay an additional tax of 7% of the tax base. For this additional tax as well as for tax amounts due pursuant to § 11 (12) and (14) or § 12 (10) to (12) or which arise according to § 16, the general provisions of this Federal Act with the restriction shall apply mutatily that: a further deprivation of the tax. "

(c) (8).

11. § 24 is amended as follows:

(a) In paragraph 1, the parenthesis shall be "(points 44 to 46 of the Annex)" by the parenthesis expression "(Z 10 to 13 of Appendix 2)" replaced.

(b) In paragraph 2, lit. c becomes the reference "§ 10 para. 2 Z 1 lit. c" by reference "§ 10 para. 3 Z 1 lit. c" replaced.

12. § 27 shall be amended as follows:

(a) (5).

(b) paragraph 6 shall be replaced by "(5)" .

(c) paragraph 6a shall be replaced by "(6)" .

13. In § 28, the following subsection (42) is added:

" (42)

1.		§ 3a (15), § 4 (9), § 6 (1) Z 17, § 10 (2) and (3) Z 1, Z 2, Z 4, Z 5 and Z 7 to Z 12, as well as Annex 1 and Annex 2, Section 12 (2) (2a), Section 13 (1), Section 14 (1) (1), Section 22 (1) and (2), Section 24 (1) and (2), and Article 11 (1) and (2). 5, each in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. January 2016 in force and shall be applied for the first time to transactions and other facts that will be executed after 31 December 2015. shall be taken up. On sales and other facts that are executed after 31 December 2015 and before 1 May 2016, or , § 10 para. 2 Z 4 lit. b and lit. c as well as Z 8 in the version before the Federal Law BGBl. I No 118/2015 shall continue to apply.
2.		§ 10 paragraph 3 Z 3 in the version of the Federal Law BGBl. I n ° 118/2015 will enter into force on 1 May 2016 and shall be applied for the first time to transactions and other facts that will be executed after 30 April 2016, or shall be taken up. On sales and other facts that will be executed between 1 May 2016 and 31 December 2017, respectively § 10 para. 2 Z 4 lit is available for which a booking and an advance payment has been made before 1 September 2015. b and lit. c in the version before the Federal Law BGBl. I No 118/2015 shall continue to apply.
3.		§ 10 paragraph 3 Z 6 in the version of the Federal Law BGBl. I n ° 118/2015 will enter into force on 1 May 2016 and shall be applied for the first time to transactions and other facts that will be executed after 30 April 2016, or shall be taken up. On sales and other facts that will be executed between 1 May 2016 and 31 December 2017, respectively § 10 para. 2 Z 8 in the version before the Federal Law BGBl is applicable and for which an advance payment or advance payment was made before 1 September 2015. I No 118/2015 shall continue to apply.
4.		Section 22 (8) shall expire on 31 December 2015 and shall be due to transactions and other facts that are executed after 31 December 2015, or do not apply any more. "

14. The annex to the 1994 UStG is given the title "Appendix 1" and the headline is as follows:

" Appendix 1

(to § 10 para. 2 UStG)

List of items subject to the tax rate of 10%

1.		Bees (subheading 0106 41 00 of the Combined Nomenclature) and trained guide dogs (from subheading 0106 19 00 of the Combined Nomenclature).
2.		Meat and edible offal products (Chapter 2 of the Combined Nomenclature).
3.		Fish, other than ornamental fish, crustaceans, molluscs and other aquatic invertebrates (Chapter 3 of the Combined Nomenclature, excluding subheadings 0301 11 00 and 0301 19 00).
4.		milk and milk products; voerges; natural honey; edible products of animal origin, not elsewhere specified or included (Chapter 4 of the Combined Nomenclature).
5.		Vegetables and dried legumes, whether or not shelled or crushed (headings 0701 to 0714 of the Combined Nomenclature).
6.		Edible fruit and nuts (headings 0801 to 0813 of the Combined Nomenclature).
7.		Spices (headings 0904 to 0910 of the Combined Nomenclature).
8.		Cereals (Chapter 10 of the Combined Nomenclature).
9.		Waste products (headings 1101 to 1104 of the Combined Nomenclature).
10.		Flour, meal, flakes, granules and pellets of potatoes (heading 1105 of the Combined Nomenclature).
11.		Flour, meal and meal of dried legumes of heading No 0713; flour, meal and powder of products of Chapter 8 (subheadings 1106 10 00 and 1106 30 of the Combined Nomenclature).
12.		Starch of wheat, maize and potatoes (subheadings 1108 11 00, 1108 12 00 and 1108 13 00 of the Combined Nomenclature).
13.		Goods of Chapter 12 of the Combined Nomenclature, and
a)			Oil seeds and oleaginous fruits and flour thereof (headings 1201 to 1208 of the Combined Nomenclature),
b)			Hops (blossoms), fresh or dried, whether or not ground, otherwise crushed or in the form of pellets; Lupulin (Heading No 1210 of the Combined Nomenclature),
c)			mint, linden blossoms and leaves, sage, chamomile blossoms, elderflower and other skin (from subheading 1211 90 86 of the Combined Nomenclature),
d)			Rosmarin, forefoot, basil and dost in arrangements for retail sale as spice (from subheadings 1211 90 86 of the Combined Nomenclature),
e)			Carob, sugar beet, fresh, chilled, frozen or dried, whether or not ground; stones and kernels of fruit and other vegetable products (including non-roasted chicory roots of the Cichorium intybus sativum variety) of the main species used for human consumption, not elsewhere specified or included (subheadings 1212 91 20, 1212 91 80, 1212 92 00, 1212 94 00, 1212 99 and 1212 99 41 of the Combined Nomenclature),
f)			Straw and chaff of cereals, raw, also chopped, ground, pressed or in the form of pellets (Heading No 1213 00 00 of the Combined Nomenclature).
14.		Pectins, pectinates and pectates (subheading 1302 20 of the Combined Nomenclature).
15.		Goods of Chapter 15 of the Combined Nomenclature, and
a)			porcine malt and poultry fat (subheading 1501 10 90 and subheading 1501 90 00 of the Combined Nomenclature),
b)			premierjus and edible tallow (from subheading 1502 10 90 of the Combined Nomenclature),
c)			Oleomargarine (from subheading 1503 00 90 of the Combined Nomenclature),
d)			Edible vegetable oils and their fractions, whether or not refined, but not chemically modified (subheadings 1507 10 90, 1507 90 90, 1508 10 90, 1508 90 90, headings 1509 and 1510 00, subheadings 1511 10 90, 1511 90 11, 1511 90 19, 1511 90 99, 1512 11 91, 1512 11 99, 1512 19 90, 1512 21 90, 1512 29 90, 1513 11 91, 1513 11 99, 1513 19 11, 1513 19 19 19, 1513 19 91, 1513 19 19 99, 1513 21 30, 1513 21 90, 1513 29 11, 1513 29 19, 1513 29 50, 1513 29 90, 1514 11 90, 1514 19 90, 1514 91 90, 1514 99 90, 1515 11 00, 1515 19 90, 1515 21 90, 1515 29 90, 1515 30 90, 1515 50 19, 1515 50 99, 1515 90 11, 1515 90 29, 1515 90 39, 1515 90 51, 1515 90 59, 1515 90 91 and 1515 90 99 of the Combined Nomenclature),
e)			edible animal or vegetable fats and oils and their fractions, wholly or partly hydrogenated, transesterified, re-esterified or elaidinated, whether or not refined, but not further processed (from subheadings 1516 10 and 1516 20 of the Combined nomenclature),
f)			Margarine; edible mixtures or preparations of animal or vegetable fats and oils and of fractions of different fats and oils of this chapter, with the exception of edible fats and oils and their fractions of heading 1516 (subheadings 1517 10, 1517 90 10, 1517 90 91 and 1517 90 99 of the Combined Nomenclature),
16.		Preparations of meat, fish or crustaceans, molluscs and other invertebrate aquatic animals (Chapter 16 of the Combined Nomenclature).
17.		Sugar and sugar products, with the exception of chemically pure fructose and chemically pure maltose (Chapter 17 of the Combined Nomenclature, excluding subheadings 1702 50 00 and 1702 90 10).
18.		Cocoa powder without the addition of sugar or other sweetening matter; chocolate and other cocoa-containing food preparations (headings 1805 00 00 and 1806 of the Combined Nomenclature).
19.		Preparations of cereals, flour, starch or milk; bakery products (Chapter 19 of the Combined Nomenclature).
20.		Preparations of vegetables, fruit, nuts or other parts of plants, excluding fruit and vegetable juices (headings 2001 to 2008 of the Combined Nomenclature).
21.		Various food preparations (subheading 2101 30 and headings 2102 to 2106 of the Combined Nomenclature, excluding syrups of subheadings 2106 90 in containers intended exclusively for the tank by means of a scouring plant) ).
22.		Water (from subheading 2201 90 00 of the Combined Nomenclature).
23.		Milk and milk products falling within heading Nos 0401, 0402, 0403 and 0404, with the exception of additives of coffee, tea or maté and extracts, essences and concentrates of coffee, tea or maté and preparations based on these products (from subheadings 2202 90 91, 2202 90 95 and 2202 90 99 of the Combined Nomenclature).
24.		Edible vinegar (heading 2209 of the Combined Nomenclature).
25.		Meal salt (subheading 2501 00 91 of the Combined Nomenclature).
26.		Commercial ammonium carbonate and other ammonium carbonates, as well as disodium carbonate (subheadings 2836 99 17 and 2836 20 00 of the Combined Nomenclature).
27.		Acetic acid (subheading 2915 21 00 of the Combined Nomenclature).
28.		Saccharin and its salts (subheading 2925 11 00 of the Combined Nomenclature).
29.		Mixtures of perfumes and mixtures (including alcoholic solutions) on the basis of one or more of these substances, of the type used in the food industry, for retail sale (from subheading 3302 10) the Combined Nomenclature).
30.		Gelatin (from subheading 3503 00 10 of the Combined Nomenclature).
31.		Prepared enzymes which contain nutrients (from subheading 3507 90 of the Combined Nomenclature).
32.		Sweeteners (from subheading 3824 90 96 of the Combined Nomenclature)
33.		Goods of Chapter 49 of the Combined Nomenclature, and
a)			Books, brochures and similar prints, whether or not in loose sheets or sheets (Heading No 4901 and from headings 9705 00 00 and 9706 00 00 of the Combined Nomenclature),
b)			Newspapers and other periodicals, including images or advertisements (Heading No 4902 of the Combined Nomenclature),
c)			Picture albums, picture books and signs or coloring books, for children (Heading No 4903 00 00 of the Combined Nomenclature),
d)			Notes, handwritten or printed, also with images, also bound (heading 4904 00 00 of the Combined Nomenclature),
e)			cartographic products of all kinds, including wall maps, topographical plans and globes, printed (heading 4905 of the Combined Nomenclature).
34.		Medicinal products. "

15. In Annex 1, the following Appendix 2, together with the heading, is introduced:

" Appendix 2

(to § 10 para. 3 and § 24 UStG)

List of items subject to the tax rate of 13%

1.		Live animals of subheadings 0101 30 00, 0101 29 10, 0101 90 00 and positions 0102 to 0105 of the Combined Nomenclature.
2.		Bulbs, bulbs, tubers, root tubers and roots, dormant, in growth or in flower; chicory plants and roots (excluding chicory roots of heading No 1212) (heading 0601 of the Combined Nomenclature).
3.		Other live plants (including their roots), cuttings and grafts; Pilzmycelium (heading 0602 of the Combined Nomenclature).
4.		Flowers and flowers as well as their buds, cut, for binding or ornamentals, fresh (from heading 0603 of the Combined Nomenclature).
5.		Foliage, leaves, twigs and other parts of plants, without flowers and flower buds, and grasses, mosses and lichens, for binding or ornamental purposes, fresh (subheading 0604 20 of the Combined Nomenclature).
6.		Goods of Chapter 12 of the Combined Nomenclature, and
a)			Seeds, fruits and spores, for sowing (heading 1209 of the Combined Nomenclature),
b)			Beet, fodder beet, fodder roots, hay, lucerne, clover, esparsette, forage cabbage, lupins, wigs and similar fodder, also in the form of pellets (heading 1214 of the Combined Nomenclature).
7.		Residues and wastes of the food industry; prepared feed (Chapter 23 of the Combined Nomenclature).
8.		Animal and vegetable fertilisers (excluding Guano), whether or not mixed with one another, not chemically treated (from heading 3101 00 00 of the Combined Nomenclature).
9.		Firewood, in the form of round slings, slices, twigs, bundles of rice or similar forms; wood in the form of platelets or chips; sawdust, wood waste and wood scrap, whether or not pressed together into pellets, briquettes, vagina or similar forms (Heading No 4401 of the Combined Nomenclature).
10.		art objects, and
a)			Paintings (e.g. oil paintings, watercolours, pastels) and drawings, entirely with the hand, other than drawings of heading No 4906 00 00 and hand-painted or hand-decorated industrial products; collages and similar decorative paintings (Heading No 9701 of the Combined Nomenclature),
b)			Original stitches, cuts and stoneprints (heading 9702 00 00 of the Combined Nomenclature),
c)			Original articles of sculpture, of all kinds of substances (Heading No 9703 00 00 of the Combined Nomenclature),
d)			Tapestry, hand-woven, original designs by artists, but not more than eight copies per work (from heading No 5805 00 00 of the Combined Nomenclature),
e)			Textile products for wall coverings according to original designs by artists, but not more than eight copies per work (from heading No 6304 of the Combined Nomenclature).
11.		stamps, stamp marks, tax marks, first-day letters, whole items and the like, devalued or not devalued, but not valid in the country of destination, or intended for circulation (heading 9704 00 00 of the Combined Nomenclature),
12.		Zoological, botanical, mineralogical or anatomical collections and collections; collections of historical, archaeological, palaeontological, ethnical, or oral values (heading 9705 00 00 of the Combined Nomenclature).
13.		Antiquities, more than 100 years old (Heading No 9706 00 00 of the Combined Nomenclature). "

(16) In Article 6 (1), the following sentence shall be inserted after the first sentence:

"This does not apply if the trader knew or had to know that the delivery in question was related to turnover taxes or other financial transactions relating to turnover tax."

17. Art. 11 is amended as follows:

(a) para. 1 reads:

" (1) The entrepre is obliged to issue invoices for:

1.		tax-free deliveries within the meaning of Article 6 (1);
2.		supplies within the meaning of Article 2;
3.		other services which are carried out in the territory of the country pursuant to Article 3a (1);
4.		Deliveries made domestiy pursuant to Art. 3 (3).
In the case of Z 1 and 2, the invoice shall be issued by no later than the fifteenth day of the calendar month following the calendar month in which the delivery has been carried out, with reference to the tax exemption. If there is an obligation under Z 3, the tax must be shown separately on the invoice. "

(b) In paragraph 5, after the phrase "intra-Community deliveries" the record character "," and then the phrase "Invoices relating to deliveries made in the domestic territory pursuant to Article 3 (3)" inserted.

18. In the third indent of Article 25 (6) of the third indent, the word order shall be replaced by: "the calendar quarter" through the phrase "the reporting period pursuant to Art. 21 (3)" replaced.

Article 5

Amendment of the Gambling Act

The gambling law, BGBl. N ° 620/1989, as last amended by the Federal Law BGBl. I No 105/2014, shall be amended as follows:

1. § 22 together with the title shall be deleted.

2. In § 31a, § 31b (1), (2) and (3), § 56b and § 59a (1) (1) and (2) and 60 (26) respectively, the reference to the paragraphs shall be made. "14, 21 and 22" through the reference to the paragraphs "14 and 21" replaced.

3. In § 31b, the following paragraph 5 is added:

"(5) The provisions of § § 131b and 132a BAO shall not apply to the performances of concessionaires and holders of authorization in accordance with § § 5, 14 and 21."

4. The following sentences are added to § 50 (4):

" The authority referred to in paragraph 1 above and the institutions referred to in paragraphs 2 and 3 shall be empowered to enforce these supervisory functions by means of direct administrative authority and enforcement. The exercise shall be threatened by the person concerned. The institutions must cease the exercise of their exercise once the desired success has been achieved, shows that it cannot be achieved by this means or that the desired success is disproportionate to the intervention required for enforcement. is. At any rate, a danger to life or a sustainable risk to health is inadmissible. "

5. § 60 shall be amended as follows:

(a) (33).

(b) In accordance with paragraph 35, the following paragraphs 36 and 37 are added:

" (36) § 2 (4) is based on a commercial authorization, which was maintained as of December 31, 2012, on the basis of a commercial appropriation, from 1. Jänner 2020.

(37) § 31a, § 31b (1), (2), (3) and (5), § 50 (4), (56b) and § 59a (1) (1) and (2) and 60 (26) and (36) respectively in the version of the Federal Law Gazette (BGBl). I No 118/2015 will enter into force at the end of the day of the event. Section 22 and section 60 (33) shall expire at the end of the day of the event of the customer's notice. "

Article 6

Amendment of the Basic Value Tax Act 1987

The Grunderwerbsteuergesetz 1987, BGBl. No. 309/1987, as last amended by the Federal Law BGBl. I No 36/2014, shall be amended as follows:

1. § 1 shall be amended as follows:

(a) the following paragraph 2a is inserted:

" (2a) A domestic property belonging to the property of a private company is subject to the tax a change in the stock of shareholders in such a way that within five years at least 95% of the shares in the company's assets are to be changed to new Move on to the shareholder. Trustees held by trustees shall be attributed to the trustee. "

(b) § 1 (3) reads:

Where the property of a company is a domestic property, the tax is also subject to taxation in so far as the taxation referred to in paragraph 2a is not taken into account, as well as:

1.		a transaction based on the right to transfer of one or more shares in the company's assets or the company if, by the transfer, at least 95% of the shares in the company's assets or in the company are in the hands of the acquirer would be united alone or in the hands of a group of companies in accordance with Section 9 of the Corporate Tax Act 1988;
2.		the association of at least 95% of all shares in the company's assets or in the company if no school-related business has been preceded by the period of Z 1;
3.		a legal transaction justifies the right to transfer of at least 95% of all shares in the company's assets or in the company;
4.		the acquisition of at least 95% of all shares in the company assets or in the company if no school-related business has been preceded by the Z 3 business.
Trustees held by trustees shall be attributed to the trustee. "

(c) In paragraph 4, the last sentence is:

"However, the tax shall be levied only in so far as the tax base for the subsequent legal process exceeds the amount from which the tax has been calculated in the course of the preceding legal transaction."

(d) The following paragraph 5 is added:

" (5) A legal transaction referred to in paragraph 3 shall be subject to the tax even if a legal process referred to in paragraph 3 is preceded by a preliminary procedure. Where the legal procedures referred to in paragraph 3 are carried out in the same group of undertakings, the tax shall be levied only in so far as the basis of assessment for the subsequent legal proceedings exceeds the amount of the amount of the tax on the previous transaction. Legal process the tax has been calculated. "

2. § 3 (1) is amended as follows:

(a) Z 2 is:

" 2.		Free of charge or part-time purchases (§ 7 (1) (1)) of a property by natural persons in accordance with the following provisions:
a)			Includes only plots of land,
-				in so far as they belong to the operating assets of an acquired holding or part-company which serves the purpose of providing the information in accordance with Section 2 (3) (2) (2) or (3) of the Income Tax Act 1988, or
-				which are left to the joint enterprise by a co-contractor for use (special operating assets) if they are jointly allocated to the co-contractor and the donor at least at the time of the posting of the tax liability a quarter directly in the assets of the company.
b)			The donor has in the case of a grant in the living
-				the 55. Year of life completed or
-				is incapable of continuing to operate or to carry out the duties associated with its position as a shareholder, on account of physical, psychological, sensory or cognitive impairment, to an extent that is incapable of continuing its operations; or obligations. The existence of incapacity to work is to be assessed on the basis of a medical opinion of a generally appointed and court-certified expert, to be provided by the taxpayer, unless there is a medical Assessment by the social insurance institution responsible for the taxable person.
c)			The exemption shall only be up to a value of EUR 900 000 (free amount). If a partial purchase is available, the amount of the allowance shall be reduced to the extent corresponding to the amount paid; the reduced free amount shall be deducted from the value of the free part.
d)			The free amount (free amount according to lit. (e) shall be subject to any acquisition of assets according to lit. a to, if the subject matter of the grant is
-				a proportion of at least one quarter of the holding,
-				an entire part-operation or part of the part-operation, provided that the value of the part-operation or the share of the latter is at least one-quarter of the total holding,
-				a share of the company in the in lit. a second part of the scale.
e)			The amount of the free amount shall be
-				of a share of a holding only in accordance with the share of the assets acquired,
-				a partial operation or a part thereof only in the ratio in which the value of the partial operation (part of the part-operation) is the value of the entire operation,
-				of a share of the share of the company, only to the extent that corresponds to the transferred share of the assets of the company.
			In the case of an acquisition by several acquirers, each acquirer shall be responsible for the part of the free amount corresponding to his share of the assets acquired, taking into account the partial lines 1 to 3.
f)			The tax shall be charged if the acquirer has the assets in accordance with lit within five years of the acquisition. a or essential fundamentals thereof shall be transferred or transferred free of charge for non-operating purposes, or if the holding or partial operation is abandoned. The purchaser shall notify the tax office within one month of the date on which the tax is paid.
g)			Lit. f does not apply if the transfer represents a tax-privileged acquisition pursuant to this provision, or if the assets acquired are the subject of a re-establishment under the Reformation Tax Act, BGBl. No 699/1991, which is in force in force, provided that the assets which have been placed in its place are not in the form of a lit. (f) the reason for a recollection of the tax is the reason for this. "

(b) The following Z 2a shall be inserted after Z 2:

" 2a.		Acquisition of land and forestry land by means of the provisions of Section 26a (1) (1) (1) of the Law on Law of the Court of Law, BGBl. No 501/1984 in the current version, the persons referred to above, provided that a consideration does not exist, is not indirect or less than the unit value of the property, in accordance with the following provisions:
a)			Includes only plots of land,
-				in so far as they belong to the operating assets of an acquired holding or part-company which serves the purpose of obtaining the information pursuant to Article 2 (3) (3) (1) of the Income Tax Act 1988, or
-				which are left to the joint enterprise by a co-contractor for use (special operating assets) if they are jointly allocated to the co-contractor and the donor at least at the time of the posting of the tax liability a quarter directly in the assets of the company.
b)			The exemption is only up to a value of EUR 365 000 (free amount).
c)			Z 2 lit. b and d to g shall apply. "

c) In Z 7 the first sentence is:

" The acquisition of a land by the spouse or registered partner directly for the purpose of the creation or establishment of a residence for the purpose of satisfying the urgent housing needs of the spouses or Registered partner, insofar as the residential area does not exceed 150 m². "

d) After Z 7 the following Z 7a is inserted:

" 7a.		the acquisition of a dwelling or a part thereof by inheritance, by legacy, by the performance of a compulsory partial claim, if the performance is agreed upon fulfilment instead of before the termination of the abandonment procedure, or in accordance with § 14 1 (1) WEG by the spouse or registered partner if the property has served the acquirer as the main residence at the time of the death and insofar as the residential area does not exceed 150 m². "

3. § 4 reads:

" § 4. (1) The tax is to be calculated from the value of the consideration (§ 5), at least from the property value. In the case of transactions in accordance with § 1 (2a) and (3) and in the case of operations under the Reformation Tax Act, the tax shall always be calculated by the property value. The land value is either

-				as the sum of the highly equitable (pro rata) threefold ground value according to § 53 (2) of the valuation law 1955-BewG. 1955, BGBl. No 148/1955, as amended, and of the (proportionate) value of the building, or
-				at the level of a value derived from a suitable real estate price level
to be calculated.
The Federal Minister of Finance, in agreement with the Federal Chancellor, taking into account the principles of a simple and economical administration by Regulation, has both the circumstances and the modalities for the uptake of the ground value and the determination of the building value as well as the real estate price level to be applied, including the level of a drop.
If a debtor proves that the value of the property at the time when the tax liability is incurred is less than the property value determined in accordance with the Regulation, the lower value shall be considered as the value of the land. If such proof is made by presenting an appraisal report drawn up by a real estate expert who has been appointed by a court of law and has been certified by a court, the value determined by the expert shall have the presumption of the accuracy of the opinion.

(2) By way of derogation from paragraph 1, the tax of the unit value (§ 6) shall be calculated in the case of the employment transactions relating to agricultural and forestry land listed below:

1.		in the case of the transfer of a property in accordance with Section 26a (1) (1) (1) of the Judith Law, BGBl. No 501/1984, as amended by the following persons;
2.		in the case of acquisition of a property by an inheritance, by a legacy or in the fulfilment of a compulsory partial claim, if the performance is agreed to the performance before the termination of the estate procedure, by means of the provisions of Section 26a (1) Z 1 of the Court Fees Act, BGBl. No 501/1984, as amended by the following persons;
3.		in the case of operations pursuant to § 1 (2a) and (3)
4.		in the case of the acquisition of a property on the basis of a spin-off within the meaning of the Reformation Tax Act.

(3) In the case of a swap contract which justifies the right to transfer of a property for each part of the contract, the tax shall be calculated both from the value of the performance of the one part of the contract and from the value of the performance of the other part of the contract. "

4. § 7 together with the title is:

" Tariff

§ 7. (1) 1. (a) An acquisition shall be considered

-				free of charge, if the consideration is not more than 30%,
-				partial payment if the consideration is more than 30%, but not more than 70%,
-				, if the counterpower is more than 70%
			of the property value.
b)			An acquisition shall be deemed to be free of charge if it is acquired by inheritance, by legacy, by fulfilling a compulsory partial claim, if the performance is agreed upon fulfilment instead of the termination of the abandonment proceedings, or in accordance with Section 14 (1) Z 1 WEG is done.
c)			An acquisition by the person living in accordance with Section 26a (1) (1) (1) (1) of the Law on fees, BGBl. No 501/1984, as amended, the list of persons referred to above shall be deemed to be free of charge.
d)			If a consideration is present and its level is not to be determined, the acquisition shall be deemed to be part-paid, with the consideration being assumed to be 50% of the property value.
2. a)			The tax shall apply to the free purchase of land
-				for the first 250 000 euro					0.5%,
-				for the next 150 000 euro					2%,
-				in addition					3.5%
			of the property value.
			This shall also apply in the case of partial payment, in so far as no consideration is to be provided; in so far as a consideration is to be provided, Z 3 applies.
			For the purpose of determining the rate of tax to be applied, the same person shall be included in the acquisition of the same person within the last five years, in so far as the tax has been calculated on the basis of this Litera, with the previous acquisition of the tax on the same person. to their previous value. For the purpose of calculating the five-year period, the date on which the tax is to be incurred shall be taken into account. A aggregation shall also take place where, by means of two or more operations, an economic unit shall be paid to the same person within the five-year period.
b)			In the case of purchase, which fall under Section 3 (1) Z 2, the tax is after lit. a to be calculated, but not more than 0.5% of the land value. This shall also apply in the case of partial payment, in so far as no consideration is to be provided; in so far as a consideration is to be provided, Z 3 applies. In the case of a post-survey according to § 3 paragraph 1 Z 2 lit. f is to calculate the tax without limitation.
c)			In the case of operations pursuant to § 1 (2a) and (3) or in the case of operations under the Reformation Tax Act, the tax shall be the tax if the tax is not to be calculated by the unit value,							0.5%.
d)			In the case of acquisitions where the tax is to be calculated from the unit value in accordance with Article 4 (2) (2) (1) and (2), the tax shall be:							2%.
3.		In all other cases, the tax shall be:							3.5%.

(2) In the case of non-remunerated or partial acquisition by a private-law foundation or by means of a comparable wealth fund, the tax in accordance with paragraph 1 shall be increased by 2.5% of the difference between the value of the property and the amount of the difference between the value of the property and the amount of the property. any consideration (Foundation's entry tax equivalent).

(3) The tax shall be fixed by application instead of an amount in no more than five annual amounts, insofar as it is referred to in paragraph 1 Z 2 lit. a, lit. b First sentence or lit. c is calculated and the acquisition process is indicated by means of a statement of evidence (§ 10). The individual annual amount shall be determined in such a way that, in the case of a distribution to two, three, four or five years, the total amount shall be increased by four, six, eight or ten per cent, and shall be divided into two, three, four or five equal parts. The first part shall be due at the end of one month after the date of delivery of the tax. The maturity of the annual amounts for the calendar years following the delivery of the tax certificate shall enter into force on 31 March of each subsequent calendar year. "

5. § 9 Z 3 shall be amended as follows:

" 3. a)			in the event of a change in the stock of a personal company, the civil society,
b)			in the case of the association of at least 95% of the shares in the company assets or of a company in the hands of the acquirer, the person in whose hand the shares shall be united,
c)			in the case of the association of at least 95% of the shares in the company assets or in a company in the hands of a group of companies involved in the acquisition process. "

6. In § 10 (1), the first sentence reads:

" Activity that is subject to this federal law is up to 15. Day of the month following the calendar month in which the tax liability arose to be reported to the tax office with a declaration of duty; the declaration of duty has the social security number or the tax number of those involved in the acquisition to be included. "

7. § 11 (3) reads:

" (3) The tax debtor shall indicate to the self-calculating party representative the fundamentals for the self-calculation and to confirm the correctness and completeness of the self-calculation in writing. If the information on which the self-calculation is based does not correspond to the actual circumstances, the persons referred to in § 9 shall have to comply with the obligations of § 10; § 10 (1) last sentence shall not apply. "

8. In § 13 (1), the first sentence reads:

" Party representatives shall have no later than 15 years for which they have carried out a self-calculation for the labour market. Day (due date) of the calendar month (period of application) in which the self-calculation takes place, the second following calendar month to be submitted to the tax office for the registration of the self-calculated employment operations; the application has the following: The social security number or tax number of those involved in the acquisition process. "

9. § 15 (1) reads:

" (1) The party representative shall keep the confirmation in accordance with § 11 (3) (copies), copies (copies) of the declarations (§ 12) and the copies (copies, copies) of the writings made over the acquisition process for seven years. The obligation to keep these documents in the party representative is not required if they are available in the collections of the Basic Book and the Company Book (§ 91b of the GOG) or in the archives of public bodies of public law (§ 91c GOG) . § 132 BAO shall apply. "

10. In § 18, the following paragraph 2p is added:

" (2p) § 1 para. 2a, 3, 4 and 5, § 3 para. 1 Z 2, 2a and 7, § 4, § 7, § 9 Z 3, § 10 para. 1, § 11 para. 3 and § 13 para. 1 in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. Jänner 2016 in force and shall apply to employment operations that will be realized after 31 December 2015 or if the deceased is deceased after 31 December 2015. Was the acquisition process before the 1. Jänner 2016 is realized or is the testator before the 1. Jänner 2016 deceased and arises the tax liability after December 31, 2015, the tax debtor can declare to the tax self-calculating party representative or to the tax office in writing that the taxation according to the Provisions of this Act in the version of the Federal Law BGBl. I No 118/2015. § 3 paragraph 1 Z 7a in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. January 2016 in force and is to be applied to gainful employment when the deceased died after 31 December 2015. Due to the entry into force of the Federal Law BGBl. I No 118/2015 will not be carried out. "

Article 7

Amendment of the Standardisation Consumption Act

The Standards-Consumer Law-NoVAG 1991, BGBl. N ° 695/1991, as last amended by BGBl. N ° 24/2015, shall be amended as follows:

1. § 1 Z 3 reads:

" 3. a)			The first-time approval of motor vehicles for domestic traffic, provided that the tax liability has not already occurred after Z 1 or Z 2 or if the tax liability has been paid in accordance with § 12 or § 12a.
b)			The first-time authorisation also applies to the registration of a vehicle which had already been registered in Germany but was not subject to the normal consumption levy or was exempt, as well as the use of a vehicle domesticly if it was in accordance with the Kraftfahrgesetz , except where proof of payment of the standard consumption levy is provided at that level, which would have been payable at the time of the first use in the country. "

2. § 12a (1) and (2) are:

" (1) If a vehicle is

-				demonstrably transferred or delivered to other countries by the authorisation holder himself
-				demonstrably transferred or delivered to another country by an authorized vehicle dealer
-				after termination of commercial rental domesticated by the landlord, it has been proven that the landlord has been abroad or
then, upon request, the levy shall be paid by the verifiable common value at the time of termination of the registration for domestic traffic, if the chassis number (the vehicle identification number) is announced and if the vehicle is in the The date of the application in the approval database according to § 30a KFG in 1967 is blocked and is not admitted to the domestic market. The amount of the remuneration shall be limited to the amount of the normal consumption levy actually paid for the vehicle.

(2) The remuneration for the remuneration shall be that of the tax office responsible for the collection of the applicant's VAT. "

3. In accordance with § 15 (15), the following paragraph 16 is added:

" (16) § 12a (1) and (2), each in the version of the Federal Law BGBl. I No 118/2015, shall apply to operations after 31 December 2015. "

Article 8

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I No 105/2014, shall be amended as follows:

1. The title before § 124 reads:

" 3. Management of books and records, obligation to grant information "

2. § 131 is amended as follows:

(a) In paragraph 1, the second subparagraph reads:

" The books and records to be carried out in accordance with § § 124, 125 and 126 and the books kept without a statutory obligation shall be such that they provide an expert third party with an overview of the Communicate business incidents. The individual business incidents should be followed in their creation and settlement. In particular, the following provisions shall apply: "

(b) (1) (2) reads:

" 2. a)			The entries are to be carried out according to the time sequence, in order, in full, correct and timely manner. The collection of entries for a calendar month in the books and records to be kept for the purposes of the collection of duties on turnover, income and income, with the exception of deduction taxes, shall be timely if they are not later than one month and 15 Days after the end of the calendar month. The calendar month shall be replaced by the calendar quarter when the calendar month is based on the VAT rules applicable to the taxable amount of the pre-notification period.
b)			Insofar as there is an obligation to manage books or to the extent that books are kept without a legal obligation, all cash entrances and cash outputs in the books or in the books shall be based on the obligation to conduct books in accordance with § § 124 or 125. Basic records are recorded on a daily basis.
c)			Those who are obliged to record their income and expenses in accordance with Section 126 (2) and (3) shall record all cash transactions individually. "

(c) (1) (6) reads:

" 6. a)			The entries should not be made with easy-to-remove writing tools. No empty spaces are to be left in places which are to be described as a rule. The original content of an entry shall not be made illegible by means of piercing or otherwise. It should not be erased, nor should any such changes be made, the nature of which leaves uncertainty as to whether they have been made at the time of the original registration or only later.
b)			If media are used to guide books and records or record the transactions, records or records shall not be altered in such a way that the original content is no longer is visible. A review of the complete, correct and complete collection of all transactions should be carried out, in particular, in the determination of the separation with the electronic recording system by means of appropriate logging of the data acquisition and subsequent recording of the data. Changes may be possible. "

(d) the following paragraph 4 is added:

" (4) The Federal Minister of Finance may, by means of a regulation, facilitate the management of books and records, the use of an electronic recording system in accordance with § 131b, and the obligation to grant information in accordance with § 132a, if: the fulfilment of these obligations would be unreasonable and the proper identification of the bases of the levy will not be jeopardised by this.

Such facilities shall be permitted only:
1.		for turnover up to an annual turnover of EUR 30 000 per holding or economic business operation, which shall be carried out by house or by public roads, streets, squares or other public places, but not in or in connection with surrounded by the premises,
2.		for commercial enterprises of entities benefiting from tax law, in the sense of Article 45 (1) and (2),
3.		for certain vending and service vending machines, or
4.		for holdings where no consideration is given by payment with cash, this is without prejudice to a requirement to grant a grant in accordance with Section 132a. "

3. In § 131a Z 1, the citation shall be "§ 131 (1) Z 2 penultimate and final sentence" through the citation "§ 131 (1) Z 2 lit. c" replaced.

4. According to § 131a, the following § 131b is inserted:

" § 131b. (1) 1. Holdings shall be able to collect all cash receipts for the purpose of batch determination with electronic cash register, cash register system or other electronic recording system, in compliance with the principles of § 131 (1) Z 6.

2.		The obligation to use an electronic recording system (Z 1) shall consist of an annual turnover of EUR 15 000 per holding, provided that the cash turnover of this establishment exceeds EUR 7 500 per year.
3.		Cash transactions in the meaning of this provision are transactions in which the consideration (remuneration) is made by cash payment. Payment by cash or credit card or by other comparable forms of electronic payment, the devotion of cash cheques, as well as the payment of vouchers issued by the trader and accepted by him in place of vouchers, Bons, Gift coins and the like.

(2) The electronic recording system (par. 1 Z 1) is to be protected against manipulation by a technical safety device. In this case, the unalterability of the records by cryptographic signature of each cash turnover is to be ensured by means of a signature-creation unit assigned to the taxable person, and the verifiability is ensured by the acquisition of the signature on the to ensure individual evidence.

(3) The obligations laid down in paragraph 1 and paragraph 2 shall exist at the beginning of the fourth following month after the end of the pre-notification period during which the limits of paragraph 1 Z 2 have been exceeded for the first time.

(4) The tax office responsible for the collection of VAT has, at the request of the trader with a notice of determination, the security of manipulation of a closed system, which is used in the company as an electronic recording system , shall be confirmed where such security exists even without the use of a signature-creation unit as required in paragraph 2.

Only entrepreneurs who use such a closed system and have a large number of domestic cash registers are empowered to apply for the application. The application shall be made up of an expert opinion of a court-appointed expert certifying the existence of the technical and organisational conditions for the security of manipulation of the closed system.
The validity of the notice of arrest shall not be valid if the actual circumstances of his or her omission have changed.
Entrepreneurs shall have any change in the actual conditions for the release of the decision on the security of manipulation of total closed systems to the tax office within one month, calculated from the date of entry of the declarant. Event, report.

(5) The Federal Minister of Finance may lay down a regulation:

1.		details of the technical security device, the signature creation unit, the cryptographic signature, and other data security measures,
2.		-facilitation of the time-recording of cash receipts in respect of operational transactions carried out outside the establishment;
3.		Details of the dismissal of notice of arrest (para. 4), in particular on the technical and organisational requirements to ensure the security of manipulation of complete systems used in the enterprise as electronic recording systems, as well as the technical and organisational requirements referred to in paragraph 4 number of cash registers,
4.		Details of the form and content of the notifications referred to in the last subparagraph of paragraph 4. "

5. In accordance with § 132, the following § 132a is inserted:

" § 132a. (1) Entrepreneurs (Section 2 (1) of the UStG 1994) shall, without prejudice to other statutory provisions, grant the cash payment a receipt of received cash payments for deliveries and other services (Section 1 (1) (1) (1) of the 1994 UStG 1994). A corresponding electronic receipt shall also be deemed to be evidence which is available immediately after payment has been made for the access by which the cash payment service is available. If the consideration is given by credit card or credit card or by other comparable electronic payment forms, this shall be deemed to be a cash payment. As a cash payment, the devotion of cash cheques as well as from the entreponent of vouchers, vouchers, bons, gift coins and the like, which are issued by the entrepre of the company, is also valid.

(2) In the case of an organ (Article 2 (2) (2) of the UStG 1994), the obligation to grant the beleger can also be made by the organ company, in the case of the enterprise unit in the sense of the turnover tax law also by one of those in the enterprise unit. combined partnerships (partnerships).

(3) The supporting documents shall contain at least the following information:

1.		a unique name of the supplier or service provider, or of the person who may, in accordance with paragraph 2, give evidence in the place of the entreprtist,
2.		a serial number, with one or more series of numbers, which is awarded once for the purpose of identifying the business case;
3.		the day of the exhibition,
4.		the quantity and commercial name of the goods delivered, or the nature and extent of the other services, and
5.		the amount of the cash payment, in which case it is sufficient for this amount to be calculated by calculation on the basis of the receipt of the payment.

(4) The information required in paragraph 3 (3) (1) and (4) may also be expressed by symbols or key figures if their unambiguous provision is made from the document or other information provided in the case of the supply or other services provided by the supplier. Documentation is guaranteed. The information required in Section 3 (4) may also be included in other documents available to the entrepre or nominee, to the extent that he is also an entreponer, if these documents have been referred to in the document.

(5) The beneficiary or the third party who, in return, has the consideration of the consideration in full or in part, has to receive the receipt and to take along outside of the business premises.

(6)

1.		A copy or, in the same course of work, a copy of the document shall be produced and stored by the document in the same course of work. As a second copy in the meaning of this provision, the storage on data carriers shall also apply if the transactions are recorded at the latest at the same time as the receipt of the document. The retention obligation shall apply in addition to second copies also for the documents referred to in paragraph 4, beginning with the loading position and shall be seven years from the end of the calendar year in which the document has been issued.
2.		The transcript (second copy) is one of the records belonging to the books or records.

(7) The information given in paragraph 3 (2) and (3), as well as the production and storage of a copy (second copy), may be subject to the registration of authorization cards (especially in the case of admission tickets and tickets), if their complete collection is is guaranteed.

(8) Where electronic cash registers, cash register systems or other electronic recording systems are used in accordance with § 131b, the document has, in addition to the minimum information referred to in paragraph 3, further information, in particular: the ability to understand the individual business situation and the identification of the contractor to which the person issuing the job is to be identified. The Federal Minister of Finance may specify this further information by means of a regulation. "

(6) In § 163 (1), the expression "§ 131" by the expression "§ § 131 and 131b" replaced.

7. The following paragraph 5 is added to § 211:

" (5) The payment shall be made by the transfer in accordance with paragraph 1 lit. c or d, the assignment shall be effected by electronic banking, if this is reasonable for the person liable to be sent. The Federal Minister of Finance will be able to apply the detailed rules by means of a regulation. The Regulation may also stipulate that certain forms of electronic banking credit transfer should be used. "

8. The following paragraph 45 is added to § 323:

" (45) § 131 (1) and (4), § 131b (1) and (3), insofar as this relates to paragraph 1, and (5) Z 2, § 132a (1) to (7) and § 163, respectively, as amended by the Federal Law BGBl (Federal Law Gazette). I n ° 118/2015 will be 1. Jänner 2016 in force. § 131b (2), (3), insofar as this relates to paragraph 2, and (4) and (4) and (5) (1), (3) and (4) and § 132a (8), respectively, as amended by the Federal Law BGBl. I n ° 118/2015 will be 1. Jänner 2017 in force. § § 131b and 132a, in the version of the Federal Law BGBl. I No 118/2015, to the extent that they relate to turnover using vending machines and service vending machines, only 1. Jänner 2017 in force; however, they apply for prior to the 1. Vending machines and service vending machines taken into service in January 2016, insofar as they do not comply with the requirements of § § 131b and 132a, only from 1. Jänner 2027. Regulations pursuant to § § 131 (4), 131b (5) and 132a (8) in the version of the Federal Law BGBl (Federal Law Gazette). I n ° 118/2015 can already take effect from the 2015/2016 Tax Reform Act, BGBl. I No 118/2015, shall be adopted next day. However, they may not enter into force before the entry into force of the new legal provisions, provided they do not merely provide for measures necessary for their enforcement commencing with the entry into force of the new statutory provisions "

Article 9

Amendment of the Financial Criminal Law

The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. I No 105/2014, shall be amended as follows:

1. In § 8, the following paragraph 3 is added:

"(3) Grob is negligent, who is unusual and conspicuously anti-caring, so that the occurrence of a facts corresponding to the legal picture was probably foreseeable."

2. In § 9, the word order shall be "so the perpetrator is to be attributed negligence" through the phrase "so the perpetrator is to be reckon with gross negligence" replaced.

3. § 34 with headline reads:

" Grossly Negligent Reduction Of Duties

§ 34. (1) The grossly negligent reduction of duties shall be convicted of who is grossly negligent in committing the act referred to in § 33 (1); § 33 (3) shall apply mutagenally.

(2) The grossly negligent reduction of duties also makes itself guilty as to who is grossly negligent in committing the act referred to in § 33 (4).

(3) The grossly negligent reduction of charges shall be punishable by a fine of up to one-fold the relevant reduction amount (the unwarranted delivery credit). The second sentence of Article 33 (5) shall apply mutaly. "

Section 36, together with the heading, shall be amended as follows:

(a) In the heading, the word order shall be "Negligent Shortening" the word "rough" .

(b) In paragraph 1, the phrase "negligently committing" the word "rough" .

(c) In paragraph 2, the phrase "Negligent Shortening" and the phrase "negligently committing" the word "rough" .

(d) In paragraph 3, the phrase "Negligent Shortening" the word "rough" .

Section 39 (1) is amended as follows:

(a) In lit. b follows the parenthesis "(§ 23 BAO)" the word "or" .

(b) The following lit. c inserted:

" (c)			, by means of automated support, by means of a set of books or records to be carried out on the basis of levies or monopolies, which are deleted by the design or use of a program that changes data, or can be suppressed, "

6. § 51 is amended as follows:

(a) In paragraph 1, lit. c will be after the phrase "or other records" the phrase "or to set up technical security arrangements" inserted.

(b) In paragraph 1, lit. f becomes the point by the strings " or " and the following lit. g is added:

" (g)			who is violating a tax-law ban on the performance or receipt of cash payments. "

7. In accordance with § 51, the following § 51a is inserted:

" § 51a. (1) A lack of financial regulation shall be convicted of who, without complying with the facts of another financial offence, intentionally levies or monopolies books, records or recording systems which are to be carried out in a monopoly position, It is also possible to use a program that can be used to modify, delete or suppress data, or to prevent the use of a program.

(2) The lack of financial regulation shall be punishable by a fine of up to EUR 25 000. "

8. According to § 74, the following § § 74a and 74b are inserted together with the heading:

" D. Legal Protection Officer

§ 74a. (1) In order to exercise special legal protection in the administrative financial criminal proceedings, a legal protection officer with two deputites has been established with the Federal Minister for Finance. They are independent of the tasks assigned to them in accordance with the law on financial criminal law and are free of instructions. They are subject to the official secrecy and the duty of duty to confidentiality (§ 48a BAO).

(2) The legal protection officer and his/her deputies must have special knowledge and experience in the field of fundamental rights and freedoms and must have worked for at least five years in a profession in which the completion of the studies of Law is a prerequisite for the profession. Officials of the State Department and contract staff of the Federal Ministry of Finance, as well as its subordinate departments, judges and prosecutors of the service, lawyers who are listed in the list of lawyers, and others Persons who are excluded from the office of a jury or who are not to be called upon to do so (§ § 2 and 3 of the jury and Schöffengesetz 1990) must not be appointed.

(3) The appointment of the legal protection officer and his deputy shall be waived in the event of renunciation, in the event of death or with the effectiveness of the re-appointment or reappointment. In the event of the existence of reasons for the absence of a person within the meaning of Section 72 (1), the legal protection officer shall abstain from the date on which he has become aware of the reason for his or her intervention in the case.

(4) The legal protection officer and his/her deputies shall have equal rights and obligations. They are appointed by the Federal Minister of Finance after hearing the Presidents of the National Council, as well as the Presidents of the Constitutional Court and the Administrative Court, for a period of five years. Reorders shall be admissible.

(5) The Federal Minister of Finance shall make available to the legal protection officer the personnel and material requirements necessary for the management of the administrative activity. The legal protection officer and his deputiors shall be entitled to compensation for the performance of their duties. The Federal Minister of Finance is authorized to fix flat rates for the purpose of calculating this compensation.

§ 74b. (1) The financial penal authorities are obliged to inform the legal protection officer about requests for information (section 99 (3a)) and the information concerned about it as far as possible with the information concerned. The legal protection officer shall be responsible for examining the notifications made pursuant to this paragraph. The legal protection officer is entitled to appeal against the order pursuant to section 99 (3a) of the appeal to the Federal Financial Court; this right shall expire with the expiry of the appeal period of the accused.

(2) If, pursuant to Section 99 (6), the notification was provisionally deferred to the accused and the authorized persons, this must be immediately communicated to the legal protection officer, after the order has been arranged, together with the request for information. In this case, the legal protection officer is against the order pursuant to section 99 (6) of the first sentence of appeal to the Federal Financial Court. The period of appeal (Section 150 (2)) begins with the receipt of the notice.

(3) The financial prosecution authorities shall at all times have the right to provide the legal protection officer with an insight into all the necessary documents and records in the performance of his/her duties, to him on request copies of individual documents to be free of charge and to provide all necessary information; in this respect, it cannot be invoked against the secrecy of office and the duty of secrecy of duty.

(4) The legal protection officer shall report annually to the Federal Minister of Finance, by 31 March of the following year at the latest, a report on his activities and perceptions in the context of his performance in accordance with the Financial Criminal Law. "

9. The last two sentences of Section 83 (2) are deleted.

10. In § 98, the following paragraph 5 is added:

" (5) The criminal police, public prosecutors and courts are authorized under the conditions of section 76 (4) of the first and second sentence of StPO, after the StPO obtained personal data obtained for the implementation of a financial criminal procedure shall be required to transmit to the financial services authorities for the purposes of financial criminal justice. "

11. § 99 shall be amended as follows:

(a) the following paragraphs (3a) and (3b) shall be inserted after paragraph 3:

" (3a) In the case of suspicion of a person according to § 58 (2) (2) a under the jurisdiction of the Spruchsenate for intentional financial offences, with the exception of financial irregularities, the Financial Prosecution Authority is on the order of the Chairman of the Spruchsenate, which pursuant to Section 58 (2) the implementation of the oral proceedings. Negotiation and the settlement of the recognition would be oblie, entitled, of operators of public telecommunications services (Section 92 (3) (1) of the Telecommunications Act 2003) - TKG 2003, BGBl. I n ° 70/2003) and other service providers (§ 3 Z 2 E-Commerce-Gesetz-ECG, BGBl. I n ° 152/2001) also require the following information:

1.		the Internet protocol address (IP address) relating to a particular message and the date of its transmission, as far as this is necessary for a request for information after Z 2;
2.		the name and address of a user to whom an IP address was assigned at a given time,
	if the data required for this purpose are still lawfully processed at the time of the request. Section 99 (5) of the TKG 2003 shall apply mutaficly.
The requested authority shall be obliged to provide the information immediately and free of charge. The Chairman of the Board of Spruchsenate shall be appointed in writing and accompanied by an explanatory statement. Once the investigative measure has been completed, the Financial Prosecution Authority shall submit the order of the Chairman of the Board of Spruchsenate to the accused person and the person affected by the conduct of the investigative measure without delay. However, the service may be postponed as long as the purpose of this or any other criminal proceedings related thereto would be at risk and this is necessary and proportionate. The accused person and any person affected by the investigating measure is entitled to lodge a complaint against the order to the Federal Financial Court.

(3b) For information pursuant to paragraph 3a, Section 94 (4) of the TKG 2003 should be applied in accordance with the relevant provisions, in so far as the notified body has a technical access to the central transit point. The more detailed provisions relating to the authorities responsible for access, the data fields and the logging on the transit point are by the Federal Minister for Transport, Innovation and Technology in agreement with the Federal Ministers for Finance, for Home Affairs and for Justice in the Data Security Regulation-TKG-DSVO, BGBl. II No 402/2011. '

(b) In paragraph 4, the word "postal services" through the phrase "Post and parcel services" and the word "Postings" through the phrase "Post and parcel shipments" replaced.

(c) (5) shall be amended as follows:

(aa) The following sentence shall be inserted after the second sentence:

" As far as it is necessary for the clarification of according to § 58 (2) lit. a. Financial offences falling within the jurisdiction of a customs office, which is the responsibility of a customs office, is appropriate; the financial authority is also empowered by the accused, on the basis of certain facts, to may be assumed to have left traces, take off papillary line impressions. Their enforced enforcement shall be subject in particular to the principle of proportionality and shall be carried out with the possible protection of the person. "

(bb) In paragraph 5, the following sentences are added:

" A recognition service comparison of the withdrawn papillary line impressions with databases is inadmissible. After a final execution of the financial penalty procedure, in which the papillary line impressions taken after this provision served as evidence, they are to be destroyed. "

(d) (6) reads:

" (6) Request for information within the meaning of Section 38 (2) (1) of the Banking Act-BWG, BGBl. No 532/1993, with the exception of the access to the register of accounts (Section 4 (1) of the Account Register and Accounts Act-KontRegG, Federal Law Gazette I No. 116/2015) require an order of the Chairman of the Spruchsenate, who pursuant to Section 58 (2) of the Act on the Implementation of the Bankruptcist Act the oral proceedings and the falsification of the recognition would be the case. The order, together with the request for information, shall be sent to the credit or financial institution, the accused person and the persons entitled to disposal from the business relationship as soon as they have become known to the financial authority. No justification shall be given to the credit or financial institution to be issued. The service to the accused and the authorized persons may be postponed as long as the purpose of the investigation is threatened by them. The credit or financial institution shall be informed of this, which shall keep the order and all the facts and operations related to it secret to its customers and to third parties. Credit or financial institutions and their employees are obliged to provide the required information as well as to have documents and documents reviewed and to be issued. This has to be done on an electronic data carrier in a commonly used file format in a structured form in such a way that the data can be processed further electronically. The appellant and the persons entitled to have access to it are entitled to the appeal of the complaint against the order of the Chairman of the Board of the Spruchsenate. In so far as the Federal Financial Court finds that the order has been inadmissible, the information obtained thereby is subject to the prohibition of exploitation within the meaning of Section 98 (4). "

12. § 120 is amended as follows:

(a) para. 1 reads:

" (1) The financial penal authority shall be entitled, for the purposes of financial criminal justice, to support all public authorities and public services of the Federation, the Länder and the municipalities, as well as other entities established by law, and Institutions of public law as well as the Oesterreichische Nationalbank in relation to their tasks according to the foreign exchange law 2004, BGBl. I n ° 123/2003, directly. Such requests shall be made possible, or there shall be immediate prior knowledge of obstacles to such requests. Where necessary, access to the file shall be granted. "

(b) In paragraph 2, the word order shall be "The reply to the letter of request referred to in paragraph 1 which relates to the offences of a particular person shall be allowed" through the phrase "A request from the Financial Punishment Authority which relates to the offences of a particular person may be made" replaced.

(c) In paragraph 3, the following sentences are added:

" In addition, the financial criminal authorities are entitled to do so, which according to § 57 (1) Z 1 to 6, 10 to 11 and 12 of the Security Police Act-SPG, BGBl. No. 566/1991, which relates to the subject-matter of Article 57 (2) of the SPG, which pursuant to Section 22b (2) of the Passport Act 1992, Federal Law Gazette (BGBl). No 839/1992 as well as those pursuant to Section 55 (4) of the Arms Act 1996-WaffG, BGBl. I No 12/1997, insofar as the prohibition of arms is concerned, to include processed data for the purposes of the administration of financial criminal proceedings, to the extent that this is the case for the implementation of a financial criminal procedure on account of the suspitiation of a criminal offence pursuant to Section 58 (2) (lit). a is required under the jurisdiction of a financial statement falling within the scope of the case. The inspection shall not be taken into account if, in the individual case, protection interests worthy of protection (Section 1 (1), (8) and (9) of the DSG 2000) outweigh the purposes pursued with the inspection. "

13. The following paragraph (1) is inserted in § 265:

" (1x) § § 8 para. 3, 9, 34, 36, 39 para. 1 lit. b and c, 51 (1) (c), (f) and (g), 51a, 58, 74a, 74b, 83 (2), (99) (3a) to (6) and (120) (1) to (3), as amended by the Federal Law BGBl (Bundesgesetz BGBl). I n ° 118/2015 will be 1. Jänner 2016 in force. Section 98 (5) in the version of the Federal Law BGBl. I n ° 118/2015 will enter into force with the end of the day of the event. "

Article 10

Amendment of the Mineral Oil Tax Act 1995

The Mineral Oil Tax Act 1995, BGBl. N ° 630/1994, as last amended by the Federal Law BGBl. I No 105/2014, shall be amended as follows:

(1) § 11 is amended as follows:

(a) In paragraph 1, the word "Abgabenhinterattraction" by the word "Mineral oil tax education" and the word "Reduction of duties" by the word "Mineral oil tax shortening" replaced.

(b) (3) reads:

" (3) Mineral oil tax deductions, negligent mineral oil tax shortages and financial irregularities of the kind referred to in paragraphs 1 and 2 are financial offences in the sense of the Financial Criminal Law, BGBl. No 129/1958, and to penalise it. In accordance with Section 33 (5) (6) of the Financial Criminal Law, mineral oil tax reductions are punishable by penalty of mineral oil tax cuts with a fine of up to one-fold the amount of the reduction. However, in the case of a mineral oil tax evasion, a fine has to be at least EUR 2 000 and, in the case of a negligent reduction in mineral oil tax, at least EUR 500; § 25 of the Financial Criminal Law is on mineral oil tax deductions shall not apply. Where labelled gas oil is placed in a container which is connected to the engine of a vehicle, to a machine or to an engine, this vehicle, machine or engine shall also be subject to decay if: the offender has already been punished for a mineral oil tax evasion or negligent mineral oil tax shortening and the punishment is not eradicated; for such vehicles, machines and engines, § 17 of the Financial Criminal Law applies accordingly. Section 41 of the Finance Criminal Law also applies to mineral oil tax intersections. The financial irregularities of the kind referred to in paragraph 2 shall be punished in accordance with Section 51 (2) of the Financial Criminal Law. "

2. According to § 64o, the following § 64p is inserted:

" § 64p. § 11 in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. Jänner 2016 in force. "

Article 11

Amendment of the export refund law

The export refund law, BGBl. N ° 660/1994, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:

(1) § 7 is amended as follows:

(a) In paragraph 1, the word "Negligent" and the phrase "Negligent Reduction of Input or Output Charges" the word "rough" .

(b) In paragraph 2, the phrase "Negligent Reduction of Input or Output Charges" the word "rough" .

2. In accordance with § 9 (5), the following paragraph 6 is added:

" (6) § 7 in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. Jänner 2016 in force. "

Article 12

Amendment of the Financial Compensation Act 2008

The Financial Equalization Act 2008, BGBl. I n ° 103/2007, as last amended by the Federal Law BGBl. I No 17/2015, shall be amended as follows:

1. In Section 9 (1), the table shall be used to: "Grunderwerbsteuer" through the phrase "Grunderwerbsteuer, starting from 2016 on an annual revenue of 30 million euros" is replaced by the last sentence:

" Taxes with a single key are the income tax, the corporation tax, the turnover tax, the one-off payments in accordance with the agreement between the Swiss Confederation and the Republic of Austria on the cooperation in the Taxation and the financial markets and, in accordance with the Agreement between the Republic of Austria and the Principality of Liechtenstein, on cooperation in the field of taxation, the tax on capital movements, the tobacco tax, the electricity levy, the natural gas tax, the coal levy, the beer tax, the sparkling wine tax, the Interim product tax, alcohol tax, mineral oil tax, inheritance and gift tax, foundation income tax, stability tax, flight tax, motor vehicle tax, insurance tax, standard consumption levy, the motor-related insurance tax, the concession fee and the art promotion contribution as well as from 2016 the basic advertising tax up to an annual rise of 30 million euros. The limit for the two distribution keys for the basic value tax of 30 million euros will be valorized annually from 2017 onwards in accordance with the development of the income of the real estate tax compared with the previous year. "

2. In Section 9 (2), the point at the end of Z 3 shall be replaced by a line-point and the following Z 4 shall be added:

" 4.		from the federal government's earnings shares on the payroll tax in 2016, an amount of 33.7 million euros, which is to be paid to the Austria Fund on 20 May 2016, according to the RTD National Foundation Law, BGBl. I n ° 133/2003. The doping of the Austria Fund and the use of funds in the years from 2017 shall be reserved for a federal legislation. "

3. In § 9 (7) (1) (1) the word shall be "Grunderwerbsteuer" through the phrase "Grunderwerbsteuer, insofar as the community share is 96%," replaced.

4. § 15 para. 3 Z 5 lit. e is:

" e)			vehicles placed by holders of a parking card for the disabled in accordance with § 29b StVO 1960 or in which such persons are transported, provided that the vehicles are marked with this identity card when they are placed on the vehicle; "

Article 13

Amendment of the RTD National Foundation Act

The Federal Act on the National Foundation for Research, Technology and Development (FTE National Foundation Act), BGBl. I n ° 133/2003, shall be amended as follows:

1. § 3 reads as follows:

" § 3. (1) In accordance with the decisions of the Board of Trustees in accordance with Section 11 (1) (1), the funding of the Foundation shall be paid out to the Federal Government's funding bodies.

(2) The funding in accordance with Article 4 (6) of the Austrian Fund after deduction of the countries ' and municipal shares is intended for the period of its 2016-2020 period for funding in the field of basic research and for the promotion of applied research and the development of technology and innovation. "

2. In § 4, the following paragraph 6 is added:

" (6) The Foundation is entitled to the amount of the increase in income from the increased tax rate of 55% in accordance with § 33 para. 1 of the Income Tax Act 1988-EStG 1988, BGBl. No. 400/1988, in conjunction with Section 9 (2) (4) of the 2008 FAG financial compensation act, Federal Law Gazette 2008, BGBl. I No 103/2007, (Austria-Fund after deduction of funds for countries and municipalities) to be doted. This doping is limited to the period and those funds for which the increased tax rate is raised in accordance with § 33 EStG 1988. the funds are available from the increased tax rate.

A change in FAG 2008 will be taken into account in the allocation of funds (Bund/Länder/municipalities) from 2016 onwards. "

Article 14

Amendment of the General Social Insurance Act

The General Social Security Act-ASVG, BGBl. No. 189/1955, as last amended by the Federal Law BGBl. I n ° 2/2015, shall be amended as follows:

Part 1

1. In § 11, para. 2, last sentence, the parenthesis shall be "(§ § 51 and 51b)" by the parenthesis expression "(§ 51)" replaced.

2. In § 51 paragraph 1 Z 1 lit. a is the expression "6.95%" by the expression "7.65%" replaced.

3. In § 51 paragraph 1 Z 1 lit. a is the expression "7.65%" by the expression "7.55%" replaced.

4. In § 51 paragraph 1 Z 1 lit. b becomes the expression "7.05%" by the expression "7.65%" replaced.

5. In § 51 paragraph 1 Z 1 lit. b becomes the expression "7.65%" by the expression "7.55%" replaced.

6. In § 51 paragraph 1 Z 1 lit. c will be the expression "7.05%" by the expression "7.65%" replaced.

7. In § 51 paragraph 1 Z 1 lit. c will be the expression "7.65%" by the expression "7.55%" replaced.

8. In § 51 paragraph 1 Z 1 lit. d is the expression "7.05%" by the expression "7.65%" replaced.

9. In § 51 paragraph 1 Z 1 lit. d is the expression "7.65%" by the expression "7.55%" replaced.

10. In § 51 paragraph 1 Z 1 lit. e will be the expression "7.05%" by the expression "7.65%" replaced.

11. In § 51 paragraph 1 Z 1 lit. e will be the expression "7.65%" by the expression "7.55%" replaced.

12. In § 51 paragraph 1 Z 1 lit. f is the expression "7.05%" by the expression "7.65%" replaced.

13. In § 51 paragraph 1 Z 1 lit. f is the expression "7.65%" by the expression "7.55%" replaced.

14. In § 51 paragraph 1 Z 1 at the end of the lit. f added a dash and the following lit. g is added:

" (g)			for apprentices ............................................................................. 3.35% "

15. In § 51 paragraph 1 Z 1 lit. g is the expression "3.35%" by the expression "3.25%" replaced.

16. § 51 (3) Z 1 reads:

" 1.		In the health insurance
a)			of paragraph 1 (1) (1) (1) Persons mentioned at the Insurance Institution for Railways and Mining, insofar as they are persons who, in the event of a disease, are entitled to a further payment of their salaries by at least six weeks (§ 474 para. 1 second sentence), the contribution of the insured person to 3.87%, of the employer/service provider to 3.78%, shall be
b)			of paragraph 1 (1) (1) (1) b and d persons referred to shall be 3.87% of the contribution of the insured person, 3.78% of the employer/service provider,
c)			the persons referred to in paragraph 1 (1) (c), (e) and (f) shall be 3.87% of the contribution of the insured person, to 3.78% of the employer/service provider,
d)			of paragraph 1 (1) (1) (1) g of persons referred to shall be 1.67% of the contribution of the insured person, 1.68% of the employer/service provider.
		the general contribution basis. "

17. § 51 para. 3 Z 1 reads:

" 1.		In the health insurance
a)			of paragraph 1 (1) (1) (1) Persons mentioned at the Insurance Institution for Railways and Mining, insofar as they are persons who, in the event of a disease, are entitled to a further payment of their salaries by at least six weeks (§ 474 para. (1 second sentence), the contribution of the insured person to 3.82%, of the employer/service provider to 3.73%,
b)			of paragraph 1 (1) (1) (1) (b) and (d) the contribution of the insured person to 3.82%, of the employer/service provider to 3.73%,
c)			the persons referred to in paragraph 1 (1) (c), (e) and (f) shall be 3.82% of the contribution of the insured person to 3.73% of the person who has been insured,
d)			of paragraph 1 (1) (1) (1) g of the persons referred to shall be 1.62% of the insured person, 1.63% of the employer/service provider.
		the general contribution basis. "

18. § § 51b, 51c and 51e together with the headings shall be repealed.

19. § 52 (2) reads:

" (2) For partial insured persons in accordance with Section 8 (1) (4) of the German Social Insurance Directive (4), the contributions shall be subject to the same percentage of the contribution basis in the sickness insurance scheme (Section 44 (6) lit (a) to be measured in accordance with Section 51 (1) Z 1 lit. (f) the monthly contribution for the accident insurance is 5.05 €; this amount shall be replaced by 1. Jänner of each year of the amount multiplied according to § 108 (6) with the respective utilization number (§ 108a (1)). These contributions are entirely from the federal government or the federal government. shall be borne by the respective legal entity pursuant to Section 12b (3) of the Civil Service Act. "

20. § 53a (3) (3) (3) a is:

" (a)			on health insurance as a general contribution
-				for those in § 51 paragraph 1 Z 1 lit. a persons mentioned 3,40%,
-				for all other persons 3.95%, "

21. § 54 (5) reads:

"(5) The flat-rate contribution according to § 53a shall also be made from the special payments on the basis of paragraphs 1, 2 and 4 of the package."

22. § 57a is repealed.

23. In § 73 (1) the expression "5%" in each case by the expression "5.1%" replaced.

24. In § 73 (1) the expression "5.1%" in each case by the expression "5%" replaced.

Section 73 (1a) shall be repealed.

26. In § 73, para. 2, the expression "180%" by the expression "178%" , the expression "173%" by the expression "171%" and the expression "318%" by the expression "308%" replaced; the last sentence is deleted.

27. In § 73, para. 2, the expression "178%" by the expression "180%" , the expression "171%" by the expression "173%" and the expression "308%" by the expression "310%" replaced.

28. In § 73a (1), first sentence, the term " "and 1a" .

Section 77 (1) reads as follows:

" (1) The rate of contribution shall be 7.55% for the self-insured persons in the sickness insurance scheme, except for self-insured persons according to § 19a, § 19a, p. § 51d is to be applied. Payments made for groups of self-insured persons by an institution for economic self-help on the basis of an agreement with the insurance institution contributing to the contribution shall be added to the contribution. "

30. § 447f para. 11 Z 1 reads:

" 1.		by contributions in the health insurance in the amount of 0.5% of the general contribution basis (§ § 44, 44a, 472a (1), 474 (1) and (479d) of this Federal Act, § 25 GSVG, § 23 BSVG, § 19 B-KUVG) and the contribution basis for special contributions (§ § 49 para. 2 and 54 of this Federal Law, § 21 B-KUVG); "

31. In § 447f (11) Z 2, the term " "Additional contributions" by the expression "Posts" replaced.

32. In § 472a (2), first sentence, the expression "8.45%" by the expression "9,05%" replaced.

33. In § 472a (2), first sentence, the expression "9,05%" by the expression "8.95%" replaced.

34. The second sentence of section 472a (2) of the second sentence "4.4%" by the expression "4.75%" and the expression "4.05%" by the expression "4.30%" replaced.

35. In § 472a (2) second sentence, the expression "4.75%" by the expression "4.70%" and the expression "4.30%" by the expression "4.25%" replaced.

36. § 474 paragraph 1 of the second and third sentences are:

" The provisions of Section 51 (1) (1) are applicable to the insured persons referred to in the first sentence, in so far as they are persons who are entitled to continue payment of their remuneration by at least six weeks in case of illness, with the proviso that: in the case of all other insured persons mentioned in the first sentence, the contribution rate shall be 7.65%, and the same shall apply in the first sentence of Section 51 (1) (1) (1) (1). b or f referred to in the contribution rate. The contribution rate in the health insurance for self-insured persons, with the exception of self-insured persons in accordance with § 19a, is 7.55% of the contribution basis. "

37. § 474 paragraph 1 of the second and third sentences are:

" The provisions of Section 51 (1) (1) are applicable to the insured persons referred to in the first sentence, in so far as they are persons who are entitled to continue payment of their remuneration by at least six weeks in case of illness, with the proviso that: for all other insured persons mentioned in the first sentence of the first sentence, the same applies to all other insured persons referred to in § 51 (1) (1) (1) (1) (1). b or f referred to in the contribution rate. The contribution rate in the health insurance for self-insured persons, with the exception of self-insured persons in accordance with § 19a, is 7.45% of the contribution basis. "

38. § 479d para. 2 reads:

' (2) For the calculation of the general contributions and the special contributions, use shall be made of:

1.		for the insured persons referred to in section 479a (1) (1) (1), a contribution rate of 6.65%, of which 3.77% is attributable to the insured persons and 2.88% to the municipality of Vienna,
2.		for the insured persons referred to in section 479a (1) (2), a contribution rate of 6.9%, of which 4.02% is attributable to the insured persons and 2.88% to the municipality of Vienna. "

39. § 479d para. 2 reads:

' (2) For the calculation of the general contributions and the special contributions, use shall be made of:

1.		for the insured persons referred to in section 479a (1) (1) (1), a contribution rate of 6.55%, of which 3.72% is attributable to the insured persons and 2.83% to the municipality of Vienna,
2.		for the insured persons referred to in section 479a (1) (2), a contribution rate of 6.8%, of which 3.97% is attributable to the insured persons and 2.83% to the municipality of Vienna. "

39a. In § 479d para. 3, first sentence, the expression "7,6 vH" by the expression "8,2%" replaced.

40. § 634 para. 1 Z 2 is repealed.

41. In § 658 (4), the introduction of the expression "2016" by the expression "2015" replaced, the word "and" at the end of the Z 6 is replaced by a point and the Z 7 is omitted.

42. In accordance with § 689, the following § 690 shall be added together with the title:

" Final provisions on Art. 14 Part 1 of the Federal Law BGBl. I No 118/2015

§ 690. (1) The version of the Federal Law BGBl. I No 118/2015 in force:

1.		with 1. Article 11 (2), last sentence, 52 (2), 53a (3) (a), 54 (5), 73a (1), first sentence, 77 (1), 447f (11), (1) and (2), 479d (3) and 658 (4).
2.		with 1. Jänner 2016 § § 51 para. 1 Z 1 lit. a to g as amended by Z 2, 4, 6, 8, 10, 12 and 14, 51 (3) Z 1, as amended by Z 16, 73 (1) and (2), as amended by Z 23 and 26, 472a para. 2, first and second sentences, as amended by Z 32 and 34, 474 para. 1, second and third sentences, in the Version of the Z 36 as well as 479d para. 2 in the version of the Z 38;
3.		with the date established pursuant to Section 675 (3) by the Federal Minister of Health's Regulation, but not before 1. Jänner 2016, § § 51 paragraph 1 Z 1 lit. a to g in the version of the Z 3. 5, 7, 9, 11, 13 and 15, 51 para. 3 Z 1 in the version of Z 17, 73 para. 1 and 2 in the version of Z 24 and 27, 472a para. 2 first and second sentence in the version of Z 33 and 35, 474 para. 1 second and third sentence in the version of the Z 37 as well as 479d para. 2 in the version of the Z 39.

(2) § § 51b and 51c together with headlines, 51e and title, 73 para. 1a, and 634 para. 1 Z 2 shall expire on 31 December 2015.

(3) § 57a shall expire on 31 December 2015. On teaching conditions that are before the 1. § § 51 (1) Z 1, 51b (1), (51e) and (57a) shall continue to be applied in the version in force on 31 December 2015.

(4) By way of derogation from Section 73 (2), in the version of the Z 25, the percentage to be applied for the Insurance Institution for Railways and Mining for the year 2016 shall be 305%. "

Part 2

1. In § 49 (3), Z 3, 6, 8, 10, 14, 15, 24 and 25 are repealed.

2. § 49 (3) Z 11 reads:

" 11.		voluntary social benefits, which are
a)			Contributions from the employer to the Works Council Fund, as well as grants for the elimination of damage caused by disasters, in particular flood, landslide, murdering and avalanche damage,
b)			Benefits of the service provider for targeted, impact-oriented health promotion (salutogenesis) and prevention as well as vaccinations, as far as these benefits are addressed to all employees. or certain groups of his or her service workers,
c)			Contributions from the service provider for the funeral of the employee or his/her (married) partner (marriage) partner or his/her children within the meaning of § 106 EStG 1988,
d)			Grants from the employer for the care of children up to a maximum of € 1 000 per child per calendar year granted by the service provider to all employees or certain groups of his/her employees, if the other conditions set out in paragraph 9 exist; "

3. § 49 (3) Z 12 reads:

" 12.		free or approved meals, which the service provider voluntarily grants to service employees not included in his household for costing at the workplace; vouchers for meals are not valid up to a value of 4.40 euros per working day as remuneration, if they are only redeemed at the place of work or in a restaurant for consumption there; if the vouchers can also be used to pay for foodstuffs which do not have to be consumed immediately, they shall be valid up to an amount of EUR 1.10 per working day, not as a remuneration; "

4. In § 49 (3) Z 16, the parenthesic expression is replaced by the following parenthesis:

"(for example, recreation and spa homes, kindergartens, operating libraries, sports facilities, occupational health service)"

5. § 49 (3) Z 17 reads:

" 17.		participation in business events (for example, company outings, cultural events, business parties) up to 365 € per year and, in the case of non-cash contributions, up to € 186 per year, as well as on the occasion of a In addition to the company's anniversary or company anniversary, benefits in kind granted up to the amount of € 186 per year are granted; "

6. In § 49 (3) Z 20 the term " 'the free or reduced transport of their own service workers and their dependants in the case of transport undertakings,' .

7. In § 49 (3), the point at the end of the Z 28 is replaced by a line-point and the following Z 29 is added:

" 29.		the monetary advantage according to § 50 (3) of the free or approved purchase of goods or services offered by the service provider or a group company affiliated with the service provider in general business transactions (Employee Discount) if:
a)			the employee rebate is granted to all or certain categories of service takers,
b)			the goods or services purchased free of charge or for sale are neither sold nor used for the benefit of the future, and are only granted in such a quantity as to obtain a sale or to obtain a future exclude, and
c)			the employee rebate shall not exceed 20% in the individual case or-as far as this is not applicable-the total amount of the staff rebate shall not exceed EUR 1 000 in the calendar year. "

8. The following paragraph 9 is added to § 49:

" (9) The other conditions for the exemption of the grants referred to in paragraph 3 Z 11 lit. (d) the remuneration shall be available if:

1.		the care relates to a child within the meaning of § 106 (1) of the EStG 1988, for which the employee himself is responsible for the amount of the child's demise (§ 33 para. 3 EStG 1988) for more than six months in the calendar year;
2.		the child has not yet completed the tenth year of age at the beginning of the calendar year;
3.		the supervision is carried out in a public institutional childcare facility or in a private institutional childcare facility, which complies with national legislation on childcare facilities, or by an educationally qualified person, with the exception of members of the household;
4.		the subsidy is paid directly to the caregiver, directly to the childcare facility or in the form of vouchers, which can only be redeemed in institutional childcare facilities;
5.		the service taker, under the guidance of the insurance number (§ 31 para. 4 Z 1) or the identification number of the European Health Insurance Card (§ 31a para. 7) of the child, declares that the conditions for a grant and he/she does not receive a grant from any other service provider for this child. The service provider must take the employee's declaration to the wage account (§ 76 EStG 1988). Changes in the circumstances must be reported by the service provider to the service provider within one month. From the date of this notification, the service provider shall take account of the changed circumstances. "

9. § 50 reads:

" § 50. (1) Money values Benefits from non-cash benefits (housing, heating, lighting, clothing, food, goods, motor vehicles for private use and other kind of remuneration) are the usual price reductions of the usual final price of the To set the place of delivery.

(2) The Regulation of the Federal Minister of Finance pursuant to Section 15 (2) (2) of the EStG 1988, which is to be adopted in agreement with the Federal Minister for Labour, Social Affairs and Consumer Protection, shall apply to the Federal Minister of Finance for the purpose of establishing the amount of monetary benefits. Valuation of factual references.

(3) Where the amount of the monetary advantage is not determined by the Regulation referred to in paragraph 2, the monetary value advantage shall be calculated by way of derogation from paragraph 1 for staff rebates from the final price reduced by the usual price reductions, to which the Service providers Goods or services offered to foreign end users in general business dealery/ies. If the customer of the service provider is not the last consumer (for example wholesale), the usual final price of the place of delivery shall be added. "

Section 108 (3) reads as follows:

" (3) Maximum contribution basis: In 2016, the maximum contribution basis for the calendar day amounts to 155 euros, multiplied by the appreciation number for the year 2016 and plus 3 euros. For each subsequent calendar year, the maximum contribution basis is the multiplication of the final maximum contribution basis with the recovery number of the respective subsequent calendar year. The maximum contribution basis shall be rounded off to the full amount of the euro. "

11. In accordance with § 690, the following § 691 shall be added together with the heading:

" Final determination on Art. 14 Part 2 of the Federal Law BGBl. I No 118/2015

§ 691. (1) § § 49 (3) Z 11, 12, 16, 17, 20, 28 and 29 as well as paragraphs 9, 50 and 108 (3) in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. Jänner 2016 in force.

(2) § 49 (3), (3), (6), (8), (10), (14), (15), (24) and (25) shall expire at the end of 31 December 2015. "

Article 15

Amendment of the Industrial Social Insurance Act

The Industrial Social Security Act-GSVG, BGBl. No 560/1978, as last amended by the Federal Law BGBl. I n ° 2/2015, shall be amended as follows:

Part 1

1. § 14f reads:

" § 14f. For the duration of the insurance in the health insurance, the insured persons

1.		in accordance with sections 14a (1) (1), (3) and (4) and 14b (1) and (3) as a contribution of 7.65%,
2.		in accordance with § 14a (1) Z 2, 14a (5) and 14b (2), provided that they were also exempted from the pension insurance pursuant to § 5 on the basis of their professional activity, as a contribution of 7.65%, in all other cases 7% and
3.		pursuant to Section 14a (2) as contribution 7%
of the contribution basis. "

2. § 14f reads:

" § 14f. For the duration of the insurance in the health insurance, the insured persons

1.		in accordance with sections 14a (1) (1), (3) and (4) and 14b (1) and (3) as a contribution, 7.55%,
2.		in accordance with § 14a (1) (2) (2), 14a (5) and 14b (2), provided that they were also exempted from the pension insurance pursuant to § 5 on the basis of their professional activity, as a contribution of 7.55%, in all other cases 7% and
3.		pursuant to Section 14a (2) as contribution 7%
of the contribution basis. "

3. In § 27 (1) (1) (1), the expression "7.05%" by the expression "7.65%" replaced.

4. In § 27 (1) (1) (1), the expression "7.65%" by the expression "7.55%" replaced.

5. § § 27a and 27d together with headings shall be repealed.

6. In § 29 (1), the expression "5%" by the expression "5.1%" replaced.

7. In § 29 (1) the expression "5.1%" by the expression "5%" replaced.

8. § 29 (1a) is repealed.

9. In § 29 (2), the expression "201%" by the expression "196%" replaced; the last sentence is deleted.

10. In § 29, para. 2, the expression "196%" by the expression "197%" replaced.

11. In § 29a (1), first sentence, the term " "and 1a" .

Article 30 (4) reads as follows:

"(4) For the duration of the insurance, the further insured persons shall have to pay a contribution which is to be calculated with the contribution rate applicable to the compulsory insured persons."

13. In § 32 (2), first sentence, the parenthesis shall be deleted "(additional contribution)" .

14. In § 32 (2), second sentence:

"In this case, for retired pensioners (§ 3 (1)), the amount of the contributions to the pension, including the subsidies and compensatory allowances, applicable to compulsory insured persons pursuant to Article 27 (1) (1) (1) (1) shall apply."

15. § 319 (1) (2) is repealed.

16. In § 339 (4), the introduction of the expression "2016" by the expression "2015" replaced, the word "and" at the end of the Z 5 is replaced by a point and the Z 6 is omitted.

17. According to § 357, the following § 358, together with the title, is added:

" Final determination on Art. 15 Part 1 of the Federal Law BGBl. I No 118/2015

§ 358. (1) The version of the Federal Law BGBl. I No 118/2015 in force:

1.		with 1. January 2016, § § 29a (1), first sentence, 30 (4), 32 (2), first and second sentences, and 339 (4);
2.		with 1. Jänner 2016 § § 14f in the version of the Z 1, 27 para. 1 Z 1 in the version of the Z 3 as well as 29 para. 1 and 2 in the version of the Z 6 and 9;
3.		with the date established pursuant to Section 675 (3) of the ASVG by Regulation of the Federal Minister of Health, but at least not before 1. Jänner 2016, § § 14f paragraph 1 in the version of the Z 2, 27 para. 1 Z 1 in the version of the Z 4 as well as 29 para. 1 and 2 in the version of the Z 7 and 10.

(2) § § 27a and 27d, together with the headings, 29 (1a) and 319 (1) (2) (2), shall expire on 31 December 2015.

(3) By way of derogation from § 29 (2) in the version of the Z 9, the percentage to be applied for the year 2016 shall be 192%. "

Part 2

1. In § 2 (1) Z 4, the term " "the insurance limit under consideration (Section 4 (1) Z 5 or Z 6)" by the expression "the insurance limit" replaced.

2. § 4 (1) Z 5 reads:

" 5.		persons in accordance with Article 2 (1) (4), whose contribution bases in the calendar year do not exceed the twelve-fold of the minimum contribution basis pursuant to Article 25 (4); "

3. § 4 (1) Z 6 is repealed.

4. In § 4 (1) Z 7, the first sentence is the expression "§ 25 (4) Z 2 lit. b" by the expression "§ 25 (4)" replaced.

5. In § 6 para. 4 Z 1 the expression "§ 25 (4) Z 2" by the expression "§ 25 (4)" replaced.

6. In § 7 para. 4 Z 3, the parenthesis shall be "(§ 4 para. 1 Z 5 or Z 6)" by the parenthesis expression "(§ 4 (1) (5))" replaced.

7. In § 25 (1), first half-sentence, the expression "§ 4 (1) (5) and (6)" by the expression "§ 4 (1) Z 5" replaced.

8. § 25 (4) reads:

"(4) The contribution basis referred to in paragraph 2 shall be, for each month of contribution, at least the amount in force in respect of each contribution year in accordance with Article 5 (2) (2) (2) of the ASVG (minimum contribution basis)."

10. § 25a (1) (1) (1) reads:

" 1.		if a compulsory insurance does not pass under this Federal Act in the third calendar year, the monthly contribution basis in accordance with § 25 (4). If, in a calendar month, there are compulsory insurance pursuant to § 2 (1) (1) to (3) and § 2 (1) (4) (4), § 25 (4a) shall apply. "

11. § 25a (4) reads:

" (4) For the first two calendar years of compulsory insurance in the health insurance according to § 2 (1) Z 1 to 3, no provisional basis of contribution shall be formed if within the last 120 calendar months before the start of this compulsory insurance has not passed any such in pension and/or health insurance pursuant to this federal law. "

12. In accordance with § 358, the following § 359, together with the title, is added:

" Final provisions on Art. 15 Part 2 of the Federal Law BGBl. I No 118/2015

§ 359. (1) § § 2 (1) Z 4, 4 (1) Z 5 and 7, 6 (4) Z 1, 7 (4) Z 3, 25 (1) and (4) and 25a (1) Z 1 and (4) in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. Jänner 2016 in force.

(2) Section 4 (1) Z 6 shall expire on the expiry of 31 December 2015.

(3) Persons, who for the first time by the entry into force of § 4 paragraph 1 Z 5 in the version of the Federal Law BGBl. I n ° 118/2015 are subject to compulsory insurance in the pension insurance scheme, but they are covered by the 1. Jänner 2016 the 50. In the case of an application of compulsory insurance in the pension insurance scheme, they must be exempted from compulsory insurance in the form of compulsory insurance for the period of life already completed and at that date not yet 180 months of contributions from compulsory insurance in a statutory pension insurance scheme, if this application is lodged with the insurance institution within one year from the date of agreement by the insurance institution, but at the latest by 31 December 2019. The exemption shall apply retrospectively from 1. January 2016 for those times in which the applicants would be compulsorly insured under this federal law.

(3a) By way of derogation from Section 25 (4), as amended by the Federal Law BGBl. In accordance with § 2 (1) (1) (1) to 3 (3) to the end of 31 December 2021 in the pension insurance scheme, the following amounts shall apply to the compulsory insured persons:

-				from 1. Jänner 2016 at least 706,56 €,
-				from 1. Jänner 2018 at least 606,36 €,
-				from 1. January 2020 at least € 506.19.
The amounts of these amounts shall be replaced by 1. Jänner of each year, for the first time from 1. January 2016 and with the exception of the amounts of previous years, the amounts multiplied by the respective utilisation number (§ 47) in accordance with § 51. These amounts shall also apply if, in a calendar month, compulsory insurance pursuant to § 2 (1) (1) (1) to (3) and § 2 (1) Z (4) are compulsory.

(4) Per calendar year, the expenses for the reduction of the minimum contribution basis to the extent of the contribution credit in the amount of € 40 million shall be paid. Euro from the arrival of assessed income tax. In addition, the expenses for the contribution credit shall be borne by means of sickness insurance under this Federal Act. "

Article 16

Amendment of the Farmers-Social Security Act

The Farmers-Social Security Act-BSVG, BGBl. N ° 559/1978, as last amended by the Federal Law BGBl. I n ° 2/2015, shall be amended as follows:

Part 1

1. In § 24 (1) the expression "7.05%" by the expression "7.65%" replaced.

2. In § 24 (1) the expression "7.65%" by the expression "7.55%" replaced.

3. § § 24a and 24d together with headings shall be repealed.

4. In § 26 (1) the expression "5%" by the expression "5.1%" replaced.

5. In § 26 (1) the expression "5.1%" by the expression "5%" replaced.

6. § 26 (1a) is repealed.

7. In § 26 (2), the expression "397%" by the expression "387%" replaced; the last sentence is deleted.

8. In § 26 (2), the expression "387%" by the expression "397%" replaced.

9. In the first sentence of Article 26a (1), the term " "and 1a" .

Section 27 (4) reads as follows:

"(4) The further insured persons shall have to pay a contribution which is to be calculated with the contribution rate applicable to the statutory insured persons."

11. § 309 (1) (2) is repealed.

12. In accordance with § 349, the following § 350 shall be added together with the heading:

" Final determination on Art. 16 Part 1 of the Federal Law BGBl. I No 118/2015

§ 350. (1) The version of the Federal Law BGBl. I No 118/2015 in force:

1.		with 1. January 2016, § § 26a (1), first sentence, and 27 (4);
2.		with 1. January 2016 § § 24 (1) in the version of Z 1 as well as 26 (1) and (2) in the version of Z 4 and 7;
3.		with the date established pursuant to Section 675 (3) of the ASVG by Regulation of the Federal Minister of Health, but at least not before 1. Jänner 2016, § § 24 (1) in the version of Z 2 as well as 26 para. 1 and 2 in the version of the Z 5 and 8.

(2) § § 24a and 24d together with the headings, 26 para. 1a and 309 subsection 1 Z 2 shall expire on 31 December 2015. "

Part 2

1. § 24d together with headline reads:

" Reimbursement of contributions

§ 24d. (1) Operating guides who are subject to full insurance under this Federal Act shall be entitled, under the following conditions, to partial restitution of the persons to be provided by them for the persons insured under § 2 (1) (1) Social security contributions if their unit value as a result of the social security effectiveness of the main fixed position 2014/2015 (1. January 2017) compared to the month of December 2016 an increase of more than 10% experienced. The right to reimbursement of contributions shall be made only if federal funds dedicated to the insurance institution are made available for this purpose. A refund is excluded for agricultural (forestry) farms,

1.		the total social insurance value of which is 1. Jänner 2017 does not exceed the amount of 4 400 €,
2.		the total social insurance value of which is 1. Jänner 2017 exceeds the amount of € 60 000 and
3.		the basis of their social insurance contributions is reduced in accordance with this Federal Act on the basis of the provisions of compulsory insurance pursuant to another federal law (§ § 33a and 33b).
The claim is maintained for as long as the conditions governing the assessment of the insurance and contribution obligation under this Federal Act are applicable to the 1. In the event of an unchanged or no change to the extent of more than 20% of the total area, shall be sold, sold or left in the form of an operating area of more than 20% of the total area.

(2) In the case of the distribution of the funds made available to the insurance institution, the amount of the amount to be refunded to the operator is to be determined as follows:

for unit values
1.		up to 10 900 €
a)			in the case of an increase of more than 10% to 20% of the 1-fold amount;
b)			in the case of an increase of more than 20% to 30% of the 1,5-fold amount;
c)			in the case of an increase of more than 30% of the 2 times the amount;
2.		up to 21 800 €
a)			in the case of an increase of more than 10% to 20% of the 1-fold amount;
b)			in the case of an increase of more than 20% of the 1.5 times the amount;
3.		from € 21 900, with an increase of more than 10% of the 1-fold amount.

(3) The Board of Management of the insurance carrier shall be reported to the Board of Management of the insurance carrier at least once a year, via the grants to be granted annually.

(4) The grant shall be equal to a contribution payment within the meaning of § 33 and be subject to the contribution claim. "

2. In accordance with § 350, the following § 351 and heading is added:

" Final provisions on Art. 16 Part 2 of the Federal Law BGBl. I No 118/2015

§ 351. (1) The § 24d in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. Jänner 2017 in force.

(2) The grant in accordance with § 24d in the version of the Federal Law BGBl. I n ° 118/2015 for the first time in terms of contribution enrollment for the fourth quarter of 2018 for the years 2016 to 2018 is to be made liquid jointly by counter-billing.

(3) Per calendar year, the expenses for the reimbursement of contributions according to § 24d in the version of the Federal Law BGBl (Federal Law Gazette) will be reimbursed. I No 118/2015 in the amount of 15 million Euro from the arrival of assessed income tax. In addition, these expenses are to be borne by health insurance funds under this federal law. "

Article 17

Amendment of the Staff Regulations-Health and Accident Insurance Act

The Civil And Accident Insurance Act-B-KUVG, BGBl. No 200/1967, as last amended by the Federal Law BGBl. I n ° 2/2015, shall be amended as follows:

1. § 20 (1) reads:

"(1) As a general contribution, unless otherwise indicated in paragraph 2, there shall be 7.305% of the contribution basis (§ 19)."

2. § 20 (1) reads:

"(1) As a general contribution, unless otherwise indicated in paragraph 2, the contribution shall be 7.635% of the contribution basis (§ 19)."

Section 20 (1) reads as follows:

"(1) As a general contribution, unless otherwise indicated in paragraph 2, the contribution shall be 7.55% of the contribution basis (§ 19)."

4. § 20 (3) reads:

" (3) The monthly contribution for self-insured persons according to § 7a is 16.24 euros with regard to health insurance. The amount of this amount shall be replaced by 1. Jänner of each year, for the first time from 1. January 2016, the amount multiplied according to § 108 (6) of the ASVG (ASVG) with the respective utilisation number (§ 108a (1) ASVG). "

5. § § 20a and 20c together with headings shall be repealed.

6. In § 20d (1), the parenthesis shall be deleted. "(general contribution 3.75% and additional contribution 0.25%)" .

7. § 21 (2) reads:

"(2) The flat-rate contribution pursuant to § 20d shall also be made from the special payments on the basis of paragraph 1 of this article."

8. § 22 (1) reads:

" (1) From the contributions fixed in accordance with § § 20 (1) and (21), the insured person shall account for 4,1% of the contribution base and 3,205% of the contribution basis; if the contribution basis is an orphan's benefit, the employer shall to make the contribution to the whole alone. "

Section 22 (1) reads as follows:

" (1) From the contributions fixed in accordance with § § 20 (1) and (21), the insured person accounts for 4.1% of the contribution base and 3,535% of the contribution basis on the employer; if the contribution basis is an orphan's benefit, the employer shall to make the contribution to the whole alone. "

10. § 22 (1) reads:

" (1) From the contributions fixed in accordance with § § 20 (1) and (21), the insured person shall account for 4.05% of the contribution basis and 3.5% of the contribution basis on the service provider; if the contribution basis is an orphan's benefit, the employer shall to make the contribution to the whole alone. "

11. In § 22b para. 1, first sentence, the expression § § 22 (1), 20 (2), 20a (1) (1) (1) and (20c) (1) " by the expression "§ § 22 (1) and 20 (2)" replaced.

12. In accordance with § 241, the following § 242 and heading is added:

" Final determination on Art. 17 of the Federal Law BGBl. I No 118/2015

§ 242. (1) The version of the Federal Law BGBl. I No 118/2015 in force:

1.		with 1. January 2016, § § 20 (3), 20d (1), 21 (2) and (22b) (1) first sentence;
2.		with 1. January 2016, § § 20 (1), as amended by Z 1 and 22 (1), in the version of Z 8 and with the expiry of 31 December 2016, repeal.
3.		with 1. January 2017 § § 20 (1) in the version of the Z 2 as well as 22 (1) in the version of the Z 9;
4.		with the date established pursuant to Section 675 (3) of the ASVG by Regulation of the Federal Minister of Health, but at least not before 1. Jänner 2016, § § 20 (1) in the version of the Z 3 as well as 22 (1) in the version of the Z 10.

(2) § § 20a and 20c together with the headings shall expire on 31 December 2015. "

Article 18

Amendment of the 1977 Unemployment Insurance Act

The Unemployment Insurance Act 1977-AlVG, BGBl. N ° 609/1977, as last amended by the Federal Law BGBl. I No 106/2015, shall be amended as follows:

1. § 1 (1) (lit). b is:

" (b)			Apprentices, "

(2) The following paragraph 10 is added to § 15:

" (10) The frame period extends for periods of stay abroad as spouse, spouse, registered partner, registered partner or underage child of in a service relationship to a statutory body of public law Austrian nationals as defined in Article 26 (3) of the Federal Tax Code (BAO), Federal Law Gazette (BGBl). No 194/1961, provided that they live together in the permanent community or as underage children belong to their household. "

3. In § 21 (1) the term " "for the purposes of social security" in the first sentence, the point at the end of Z 6 shall be replaced by a stroke, and the following Z 7 shall be added:

" 7.		Periods of payment of an apprentice allowance if the otherwise-to-suit contribution bases are more favourable. "

Section 79 (147) reads as follows:

" (147) The title before § 21 as well as § 21 (1) and (2) in the version of the Reporting Duty Amendment Act, BGBl. I No. 79/2015, and of the Tax Reform Act 2015/2016, BGBl. I No 118/2015, shall enter into force on 1 July 2018 and shall apply for the assertion of claims after the expiration of 30 June 2018. In the absence of monthly contribution bases, but only for the basis of annual contributions, Section 21 (1) and (2) shall continue to be applied in the version currently in force before these amendments. "

5. The following paragraphs 149 and 150 are added to § 79:

" (149) § 15 para. 10 in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. Jänner 2016 in force.

(150) § 1 para. 1 lit. b in the version of the Tax Reform Act 2015/2016, BGBl. I n ° 118/2015, enters with 1. Jänner 2016 in force and applies to apprentices on the basis of teaching contracts, the duration of which has started after the end of December 31, 2015. "

Article 19

Change of Labour Market Policy-Finance Law

The Labour Market Policy-Financing Act-AMPFG, BGBl. No. 315/1994, as last amended by the Federal Law BGBl. I No 75/2015, shall be amended as follows:

1. § 2 para. 1 second sentence reads:

"The unemployment insurance contribution is for apprentices 2.4 vH and for the other insured persons 6 vH of the contribution basis."

2. § 2 para. 2, first sentence reads:

"Special payments (Section 49 (2) of the ASVG) are to be paid in the extent of the special payments in force in accordance with the second sentence of the second sentence of paragraph 1."

3. The following sentence shall be added to section 2a (1):

"Z 3 is not to be applied to teaching conditions (apprentices)."

(4) The following paragraph 57 is added to § 10:

" (57) § 2 (1) and (2) and Section 2a (1) in the version of the Tax Reform Act 2015/2016, BGBl. I n ° 118/2015, enter 1. Jänner 2016 in force and apply to apprentices on the basis of teaching contracts, the term of which has started after the end of December 31, 2015. "

Article 20

Amendment of the Health Insurance Fund-Structural Funds Act

The Sickness Fund-Structural Funds Act, BGBl. I n ° 52/2009, as last amended by the BGBl Federal Act. I n ° 40/2014, shall be amended as follows:

1. § § 3 to 7 together with the headings are replaced by the following § § 3 to 6 together with the headings:

" Use of funds

§ 3. (1) The resources of the Fund shall be for measures to combat expenditure in the area of responsibility of the Territorial Sickness Funds and to improve the supply of insured persons, in particular in the fields of integrated care and the provision of To use quality assurance as well as for cross-sector interface management.

(2) The Federal Minister of Health shall, in agreement with the Federal Minister of Finance, establish guidelines for the use of funds pursuant to paragraph 1 in the form of grants each year until 30 September for the following year. The directives have the criteria for the selection of measures (allocation of funds), the procedure for the award of grants (allocation of funds) and the organisational framework. In the case of the distribution of funds, compliance with the expenditure fight path according to § 16 of the Health-Target-Tax Act-G-ZG, BGBl. I n ° 81/2013, as amended, the implementation of health-reform measures within the meaning of the Federal-Target Tax Treaty as well as expenses incurred within the meaning of Section 81 (2b) of the General Social Insurance Act-ASVG, BGBl. No 189/1955, as amended, should be taken into consideration.

Evaluation

§ 4. The monitoring and reporting system established in § § 25ff G-ZG is to be used for evaluation. In addition, the Federal Minister of Health may commission a report at an appropriate time. The territorial health insurance funds and the main association have to provide the necessary documentation for this purpose.

Allocation of appropriations

§ 5. (1) The main body shall propose the allocation of the funds to the individual measures and the resulting allocation of the funds to the territorial health insurance funds. The allocation of funds shall be made by granting grants to the territorial health insurance funds.

(2) The allocation of the approved funds to the individual measures and the resulting allocation to the territorial health insurance funds shall take place by decision of the Board of the Union of the Union and the carrier conference. The main association has to transfer the subsidies granted to the territorial health insurance funds on the basis of this decision. Funds not distributed remain with the main association and will be presented in the next year.

Funds of the treasury fund

§ 6. (1) The Fund shall be awarded annually by the Federal Government to the 1. Jänner to be doted. In the years 2016 to 2018, the Fund is in each case per 1. To douse January with 10 million euros. In 2018, the main association of Austrian social insurance institutions, together with the Federal Ministry of Health and the Federal Ministry of Finance, has to carry out an evaluation on the use of the funds.

(2) The assets of the Fund shall be administered separately from the other assets of the Federal Minister of Health. A clearance of accounts shall be drawn up for each year at the latest by 1 July of the following year, which shall, in any event, consist of a statement of success and a final balance sheet at the end of the year. "

2. The previous § 8 receives the paragraph designation "§ 7" .

3. The previous § 9 receives the paragraph designation "§ 8" and it's headline:

" Enforcement

§ 8. The Federal Minister of Health shall be responsible for the enforcement of this Federal Act, unless otherwise specified below. The Federal Minister of Health is entrusted with the enforcement of Section 3 (2) in agreement with the Federal Minister of Finance. The Federal Minister of Finance is responsible for the enforcement of § § 6 (1) and (7). "

4. The previous § 10 receives the paragraph designation "§ 9" ; the following paragraph 4 is added:

" (4) § § 3 to 6, 7 and 8 together with transcripts in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. Jänner 2016 in force. "

Fischer

Faymann