83. Federal Law, with which the General Social Security Act, the Industrial Social Security Act, the Farmers-Social Security Act, the General Pension Act, the Official-Health and Accident Insurance Act, the Notarversicherungsgesetz 1972, the Pension Act 1965, the Bundestheaterpensionsgesetz (Bundestheaterpensionsgesetz) and the Bundesbahn-Pension Act (Bundesbahn-Pension gesetz) are amended (2. Social Rights Amendment Act 2009-2. SRÄG 2009)

The National Council has decided:

table of contents

Art. Subject matter

1 Amendment of the General Social Insurance Act

2 Amendment of the Industrial Social Insurance Act

3 Amendment of the Farmers-Social Insurance Act

4 Amendment of the General Pensions Act

5 Amendment of the Official-Health and Accident Insurance Act

6 Amendment of the NotarInsurance Act 1972

7 Amendment of the Pension Act 1965

8 Amendment of the Federal Theatterpensionsgesetz

9 Amendment of the Bundesbahn-Pension Act

Article 1

Amendment of the General Social Insurance Act (69). Novelle to the ASVG)

The General Social Security Act, BGBl. No 189/1955, as last amended by the Federal Ministry of the Interior of the Federal Republic of Germany, Federal Law Gazette 2009, BGBl. I n ° 3, and the Federal Law BGBl. I n ° 52/2009, shall be amended as follows:

1. In § 4 (1), the stroke of the line at the end of Z 6 shall be replaced by a paint; the following half-sentence shall be added:

"all of these, insofar as they are not already insured pursuant to Section 2 in connection with Section 2 on the basis of their duties as a member of the Executive Board (business manager);"

2. § 4 para. 4 lit. c is:

" (c)			that a self-employed activity which establishes membership of one of the chambers of the liberal professions shall be carried out, or "

3. In Section 5 (1), the following Z 3c shall be inserted after Z 3b:

" 3c.		for foreign language assistance in accordance with § 3a of the German Teachers Act, BGBl. No 656/1987, persons appointed; '

4. In § 5 (1) Z 11 introduction, the expression " Wehrgesetz 1990, BGBl. No. 305, " by the expression " Wehrgesetz 2001, BGBl. I No 146, " replaced.

5. § 5 (1) Z 13 reads:

" 13.		Harvesting workers with regard to authorised employment under a regulation in accordance with § 5 (1) (2) of the Foreigners Employment Act (AusländerEmployment Act), BGBl. No 218/1975; "

6. § 7 Z 1 lit. f is:

" f)			the harvest workers employed in the framework of a regulation pursuant to Article 5 (1) (2) of the Foreigners Employment Act; "

7. In § 8 paragraph 1 Z 1 lit. c will be the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

8. In § 8 (1) Z 2, after the lit. h the following lit. i inserted:

" (i)			the persons appointed to assist foreign language assistants in accordance with § 3a of the Teaching Commission Act; "

9. In § 8 (1) Z 5, the parenthesis shall be " (§ § 33 and 41 (4) of the Wehrgesetz 1978) " by the parenthesis expression "(§ 63 of the Military Law 2001)" replaced.

10. In § 8, the following paragraph 1 is inserted after paragraph 1:

" (1a) (1) (2) (d) (e) and (g) shall not apply to persons in a pension-insurance-free service (§ 308 (2)), which shall:

1.		born after 31 December 1954 and before the 1. Jänner 2005 was included in the pension insurance-free service;
2.		after 31 December 2004, the pension insurance-free service has been taken up. "

11. In § 12 (6), the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

12. In § 14 (1), the point at the end of Z 12 shall be replaced by a stroke; the following Z 13 shall be inserted:

" 13.		if it is referred to in Article 8 (1) Z 2 lit. i are insured as persons employed for foreign language assistance. "

13. In § 17 para. 5 lit. d is the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

14. In § 31b, para. 2 penultimate sentence, after the expression of the staples "(main body)" the expression "under the conditions laid down in paragraph 2a" inserted.

15. In § 31b, the following paragraph 2a is inserted after paragraph 2:

" (2a) The costs of financing a company referred to in paragraph 2 shall be differentiated between the cost of the establishment, the cost of development and the running costs. The insurance institution of the Austrian notary is exempt from participation in the carrying of current operating costs as well as future development costs. "

16. In § 36 (1), the point at the end of Z 17 is replaced by a stroke; the following Z 18 is inserted:

" 18.		for which according to § 8 paragraph 1 Z 2 lit. i) the Federal Ministry of Education, the Arts and Culture. "

17. § 41a (4) first sentence reads:

"The provisions of the Federal Tax Code governing external audits (§ 147 of the Federal Tax Code) shall apply to the social insurance examination."

18. § 44 (1) Z 5 reads:

" 5.		in accordance with § 8 (1) Z 2 lit. (i) persons insured pursuant to § 3a (5) of the Apprenticeship Act (Teaching Act) Act; ".

19. In § 44 (1) last sentence, the expression "the amount of 1 350 €" by the expression "of the amount referred to in Z 15, 16 and 18" replaced.

20. In § 49 (3) (1) (1) last sentence, the expression "as well as daily allowances according to § 3 (1) of the German Income Tax Act 1988" by the expression "as well as daily and overnight funds according to § 3 paragraph 1 Z 16b of the Income Tax Act 1988" replaced.

21. § 49 (3) Z 18 lit. b is:

" (b)			Contributions made by the service provider for their (free) service employees within the meaning of § 2 Z 1 of the Law on the Law of the Law or in the sense of § § 6 and 7 BMSVG or comparable Austrian legislation, insofar as these contributions pursuant to § 4 (4) Z 1 lit. c or Z 2 lit. a EStG 1988 or in accordance with § 26 Z 7 EStG 1988 are not subject to income (wages) tax liability; "

22. In § 49 (3), the point at the end of Z 27 shall be replaced by a stroke; the following Z 28 shall be added:

" 28.			flat-rate travel and travel expenses, sports clubs (sports federations) for sportsmen or sds (competition) judges or sports supervisors (e.g. Trainers, masseurs and masseurs), up to € 30 per day of use, but not more than € 540 per calendar month of activity, provided that it does not constitute the main occupation and the main source of revenue, and does not constitute a tax exemption pursuant to § 3 Paragraph 1 Z 16c, second sentence, EStG 1988. "

23. In § 52 (4), the point at the end of Z 4 shall be replaced by a line-point; the following Z 5 shall be inserted:

" 5.		for partial insured persons in accordance with § 8 paragraph 1 Z 2 lit. i as in § 51 para. 3 Z 2, whereby the Federal Ministry of Education, Arts and Culture is deemed to be the service provider. "

24. In Section 56a (1), the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

Article 68a (2) reads as follows:

(2) The contributions to be made pursuant to paragraph 1 shall be multiplied for the period from the original maturity up to the pre-depreciation, with the product of the recovery figures under Appendix 2 to the APG; from 2006 onwards, the series of such contributions shall be: Recovery figures to supplement the recovery figures according to § 108a (1). "

The first sentence of Article 77 (6) reads as follows:

" For further insured persons according to § 17, who are excreted from compulsory insurance, to a close relative or a close family with entitlement to care allowance at least at the level of level 3 according to § 5 of the Federal Nursing Money Act or according to the To cultivate state-of-the-art legislation in the home environment, under the general stress of their labour force, the contributions are to be borne entirely from federal funds. "

27. § 77 (8) reads:

"(8) For the persons insured pursuant to § 18b Self-insured persons, the contributions shall be borne entirely from federal funds."

28. § 77 (9) is repealed.

29. In § 89a the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

30. In § 122 para. 2 Z 2 lit. a is the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

31. In § 143 (1) Z 6, the expression "Wehrgesetz 1990" by the expression "Wehrgesetz 2001" replaced.

32. § 225 (1) Z 1 reads as follows:

" 1.		Periods of compulsory insurance in pension insurance other than those referred to in Z 2, namely:
a)			from that day of compulsory insurance, or a teaching or training relationship, from which the right to establish the obligation to pay contributions was not yet statute-barred for these periods (Section 68 (1)),
b)			otherwise, from that day of compulsory insurance, or of a teaching or training relationship, from the period of contributions of which the period of limitation has been effective (§ 230) (§ 68a); "

33. In § 227 (1) Z 7 and 8, the expression "The provisions of the Wehrgesetz 1990" in each case by the expression "the Wehrgesetz 2001" replaced.

34. In § 234 (2) the term " " and the times of paragraph 1 Z 11 lit. (b) only to the maximum extent of the last 36 of such months " .

35. § 235 para. 3 lit. c is:

" (c)			the insurance case is the result of a recognised service damage within the meaning of the supply-law provisions for a presence or training service. "

36. In § 238 (2) (2) (2), after the expression "according to § § 14a and 14b AVRAG" the expression "or in accordance with similar laws and regulations of the same kind" inserted.

37. In § 248c (1), after the expression of the staples "(Knappschaftsalterspension)" the expression "from the month's serenity after reaching the rule-pensive age" inserted.

38. The following sentence shall be added to section 248c (1):

"When the date of the achievement of the rule-pensive age itself falls to one month's most, this day shall be considered the month's sergeant in the sense of the first sentence."

39. § 251a para. 4 lit. b is:

" (b)			Insurance months that cover themselves in time are simply to be counted, with the following order:
-				Contribution month of compulsory insurance on the basis of an employment and contribution month pursuant to § 115 (1) Z 2 GSVG,
-				Performance-effective replacement month-with the exception of replacement months according to § § 227a and 228a-as well as month of compulsory insurance in accordance with § 8 paragraph 1 Z 2 lit. a to g and in accordance with section 225 (1) (8),
-				contribution month of voluntary insurance,
-				Replacement month in accordance with § § 227a and 228a,
-				Performance-ineffective replacement month;
		in the case of insurance months of the same type, the order shall be
-				Pension insurance pursuant to this Federal Act,
-				Pension insurance according to the GSVG,
-				Pension insurance according to the BSVG. "

40. In § 265 (1), the expression "have" by the expression "has" replaced.

41. In § 292 (4), the point at the end of the lit. o replaced by a stroke; the following lit. p is added:

" p)			Interest and capital gains after deduction of capital gains tax (§ 95 EStG 1988), to the extent that this does not exceed the amount of 50 € per annum; the amount of this amount shall be replaced by 1. Jänner of each year, for the first time from 1. January 2010, the amount multiplied by the respective utilisation number (§ 108a (1)), rounded up to full euro, on the basis of § 108 (6) of the respective utilization number. "

42. § 294 (5) is repealed.

42a. In § 306 para. 4, first sentence, the expression "Unemployment Benefits according to the AlVG" by the expression "cash benefits in accordance with the AlVG, with the exception of emergency assistance," replaced.

43. § 360 para. 3, first sentence reads:

" The social insurance institutions and the main association shall be entitled to inspect the land register, the address register, the central trade register and the company register on the basis of automation, to the extent that this is the fulfilment of the is necessary, in particular for the provision of services and for the implementation of the insurance, reporting and contribution system. "

44. The following sentences are added to Section 360 (6):

" Queries of the social insurance institutions and the main association from the Central Register of Melting are also admissible according to the selection criterion of the address (residence address), namely for the verification of information on the existence of a common household, insofar as this is necessary for the determination of a performance claim. The results of such queries are merely an indication of the fact that the common household has been identified. "

45. § 434 para. 2 reads:

" (2) The power of representation of natural persons shall be determined by a certificate issued by the supervisory authority or by an extract from the part of the supplementary register covering the other persons concerned (§ 6 para. 4 in conjunction with § 2 Z 7 of the E-Government Law, BGBl. I n ° 10/2004). "

46. In § 459c para. 1 Z 2, the expression "two calendar years" by the expression "four calendar years" replaced.

47. In § 459c (3), after the word "Opportunities" the expression "by Regulation" inserted.

47a. According to § 502 (6), first sentence, the following sentence is inserted:

" The first sentence shall also apply to persons who were born after 12 March 1938 and no later than 8 May 1945 and who have lived as persecuted persons in the territory of the Republic of Austria or in another country, if at least one parent of the The person concerned was resident in the territory of the Republic of Austria on 12 March 1938. "

48. § 506a last sentence is replaced by the following sentences:

" As a daily contribution basis for the assessment of the contributions and for the benefits of the pension insurance, the 360 applies. Part of the sum of the contribution bases of the last calendar year before leaving the compulsory insurance, if the compulsory insurance has passed the entire calendar year; if this is not the case, then instead of the 360. Share the number of days of compulsory insurance in this calendar year. If the insured person has acquired the compulsory insurance contribution periods only in the calendar year of the beginning of the holding, this calendar year shall be used. "

49. In § 585 the term " "and with effect from 30 June 2010" .

50. In § 625 (12), the point at the end of the Z 3 shall be replaced by a stroke; the following Z 4 shall be inserted:

" 4.		5% of the expenditure for staff members,
a)			to which, in the case of reporting, insurance and contribution matters, and in the case of performance matters, the situation is mainly determined by surveys on the spot, for example: (b) in establishments of the service provider;
b)			which is responsible for verifying compliance with the reporting and reporting requirements in accordance with § 42 para. 1;
c)			According to § 41a of this Federal Act, in conjunction with Section 86 (1) of the EStG 1988, they are entrusted with the social insurance, wage and municipal tax audit. "

51. In accordance with § 643, the following § 644 shall be added together with the heading:

" Final provisions on Art. 1 of the Federal Law BGBl. I No 83/2009 (69). Novelle)

§ 644. (1) It shall enter into force:

1.		with 1 August 2009, § § 4 (1) (6) and (4) (c), 5 (1) Z 11 and 13, 7 Z 1 lit. f, 8 (1) (1) (lit). c and Z 5, 12 para. 6, 17 para. 5 lit. d, 41a para. 4, 44 para. 1 last sentence, 49 para. 3 Z 27 and 28, 56a para. 1, 68a para. 2, 77 para. 6 and 8, 89a, 122 para. 2 Z 2 lit. a, 143 para. 1 Z 6, 225 para. 1 Z 1, 227 para. 1 Z 7 and 8, 234 para. 2, 235 para. 3 lit. c, 2, 248c (1), 251a (4) (b), 265 (1), 306 (4), 360 (3) and (6), 434 (2), 459c (1) and (3), 502 (6) and 585 in the version of the Federal Law BGBl (Federal Law Gazette). I No 83/2009;
2.		Retroactive with 1. January 2009, § § 31b (2) and (2a), 49 (3) (3) (1), last sentence, and 292 (4) (lit). o and p in the version of the Federal Law BGBl. I No 83/2009;
3.		Retroactive with 1. § § 5 (1) Z 3c, 8 sec. 1 Z 2 lit. i, 14 Abs. 1 Z 12 und 13, 36 Abs. 1 Z 17 und 18, 44 Abs. 1 Z 5 sowie 52 Abs. 4 Z 4 und 5 in the Version of the Federal Law BGBl. I No 83/2009;
4.		Retroactive with 1. Jänner 2008 § 49 para. 3 Z 18 lit. b in the version of the Federal Law BGBl. I No 83/2009;
5.		Retroactive with 1. January 2005 § § 8 (1a) and (506a) in the version of the Federal Law BGBl. I No 83/2009.

(2) § § 77 (9) and 294 (5) shall expire at the end of the 31 July 2009.

(3) § 225 (1) (1) (1) in the version of the Federal Law BGBl. I No 83/2009 is to be applied for the first time in the case of contribution periods as from 1 August 2004.

(4) For persons who are only in the version of the Federal Law BGBl on the basis of § 502 (6). No. 83/2009, the provisions of Section 502 (4) shall apply in such a way that, even in the period after 31 March 1959, contributions for a maximum of 180 insurance months can be paid.

(5) For persons who are before the 1. Jänner, born in 1955, is to continue to apply § 506a in the version valid on 31 December 2004.

(6) § 625 (12) (3) and (4) in the version of the Federal Law BGBl. I n ° 83/2009 enters into force with the month's serenity, which is the approval of the reorganisation concept in accordance with § 1 of the Federal Act concerning the renunciation of federal claims against territorial health insurance funds, BGBl. I n ° 83/2009, by the Federal Government. "

Article 2

Amendment of the Industrial Social Insurance Act (34. Novelle to GSVG)

The Industrial Social Security Act, BGBl. No 560/1978, as last amended by the Federal Ministries of the Federal Republic of Germany, 2009, Federal Law Gazette (BGBl). I n ° 3, and the Federal Law BGBl. I n ° 52/2009, shall be amended as follows:

1. § 3 (4) reads:

' (4) (3) (1), (2) and (4) shall not apply to persons in a pension insurance-free service (Section 308 (2) of the ASVG), which:

1.		born after 31 December 1954 and before the 1. Jänner 2005 was included in the pension insurance-free service;
2.		after 31 December 2004, the pension insurance-free service has been taken up. "

2. In § 4 (1), the point at the end of Z 7 shall be replaced by a stroke; the following Z 8 shall be added:

" 8.		Persons with regard to their compulsory insurance pursuant to § 2 (1) (1) (1) to (3) as well as persons with regard to the compulsory insurance as determined in accordance with § 2 (1) (4) (4) (4) if they do not have a discharge point within the meaning of the Since the date in which the insurance institution was informed of the task of the last known issuing body, six months have elapsed, for the further duration of the unknown stay. "

3. § 8 para. 1 lit. c will be the expression " The provisions of the Wehrgesetz 1990, BGBl. No. 305, " by the expression " The Wehrgesetz 2001, BGBl. I No 146, " replaced.

4. In § 12 para. 4 lit. c will be the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

5. In the last sentence of § 26a, the expression "the amount of 1 350 €" by the expression "the amount referred to in the first sentence" replaced.

6. In § 28 (1), first sentence, the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

Section 33 (9) first sentence reads as follows:

" For further insured persons according to § 12, who are excreted from compulsory insurance, to a close relative or a close family with entitlement to care allowance at least at the level of level 3 according to § 5 of the Federal Care Money Act or according to the To cultivate state-of-the-art legislation in the home environment, under the general stress of their labour force, the contributions are to be borne entirely from federal funds. "

8. § 33 (10) is repealed.

9. § 35 (3) second sentence is deleted.

10. § 40a (2) reads:

(2) The contributions to be made pursuant to paragraph 1 shall be multiplied for the period from the original maturity up to the pre-depreciation, with the product of the recovery figures under Appendix 2 to the APG; from 2006 onwards, the series of such contributions shall be: Recovery figures to be supplemented by the recovery figures in accordance with § 47. "

11. In § 44 (2) (2) (2), the expression "plus the transfers from the tax revenue pursuant to section 34 (1)" by the expression "pursuant to § 27 (1) Z 2" replaced.

12. In § 59, the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

13. In § 116 (1) Z 3, the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

14. In § 127b (4) the term " "within six months" .

15. § 129 (4) (lit). b is:

" (b)			Insurance months that cover themselves in time are simply to be counted, with the following order:
-				Contribution month of compulsory insurance on the basis of an employment and contribution month pursuant to § 115 (1) (2) (2),
-				Performance-effective replacement month-with the exception of replacement months according to § § 116a and 116b-as well as month of compulsory insurance pursuant to § 3 para. 3,
-				contribution month of voluntary insurance,
-				Replacement month in accordance with § § 116a and 116b,
-				Performance-ineffective replacement month;
		in the case of insurance months of the same type, the order shall be
-				Pension insurance in accordance with the ASVG,
-				Pension insurance pursuant to this Federal Act,
-				Pension insurance according to the BSVG. "

16. In § 143 (1), after the expression "Retirement" the expression "from the month's serenity after reaching the rule-pensive age" inserted.

17. The following sentence shall be added to section 143 (1):

"When the date of the achievement of the rule-pensive age itself falls to one month's most, this day shall be considered the month's sergeant in the sense of the first sentence."

18. In § 149 (4), the point at the end of the lit. o replaced by a stroke; the following lit. p is added:

" p)			Interest and capital gains after deduction of capital gains tax (§ 95 EStG 1988), to the extent that this does not exceed the amount of 50 € per annum; the amount of this amount shall be replaced by 1. Jänner of each year, for the first time from 1. January 2010, the amount multiplied by the respective utilisation number (§ 47) in accordance with § 51, rounded up to full euro. "

19. § 151 (5) is repealed.

19a. In § 164 (4), first sentence, the expression "Unemployment Benefits according to the AlVG" by the expression "cash benefits in accordance with the AlVG, with the exception of emergency assistance," replaced.

Article 207 (2) reads as follows:

" (2) The power of representation of natural persons shall be determined by a certificate issued by the supervisory authority or by an extract from the part of the supplementary register covering the other persons concerned (§ 6 para. 4 in conjunction with § 2 Z 7 of the E-Government Law, BGBl. I n ° 10/2004). "

21. In § 219 (2a) introduction, the expression "Approval pursuant to paragraph 3" by the expression "Approval referred to in paragraph 1a" replaced.

22. The following sentences are added to § 229a (1):

" The income according to Z 2 to 4 also applies to foreign income which is to be taxed in Germany or which is exempt from tax exemption under the terms of progression. The income from the income after Z 2 also includes income as a result of a country-and forestry-business activity according to Appendix 2 to the BSVG. "

23. In § 229d paragraph 1 Z 2, the expression "two calendar years" by the expression "four calendar years" replaced.

24. In § 229d (3), after the word "Opportunities" the expression "by Regulation" inserted.

25. In accordance with § 325, the following § 326 and title shall be added:

" Final provisions on Art. 2 of the Federal Law BGBl. I No 83/2009 (34). Novelle)

§ 326. (1) It shall enter into force:

1.		with 1 August 2009 § § 4 (1) Z 7 and 8, 8 para. 1 lit. c, 12 para. 4 lit. c, 26a, 28 para. 1, 33 para. 9, 35 para. 3, 40a para. 2, 44 para. 2 Z 2, 59, 116 para. 1 Z 3, 129 para. 4 lit. b, 143 para. 1, 164 Abs 4, 207 para. 2, 219 para. 2a, 229a para. 1 as well as 229d 1 and 3 in the version of the Federal Law BGBl. I No 83/2009;
2.		Retroactive with 1. Jänner 2009 § 149 para. 4 lit. o and p in the version of the Federal Law BGBl. I No 83/2009;
3.		retroactively with 18 April 2008 § 127b para. 4 in the version of the Federal Law BGBl. I No 83/2009;
4.		Retroactive with 1. Jänner 2005 § 3 (4) in the version of the Federal Law BGBl. I No 83/2009.

(2) § § 33 (10) and 151 (5) shall expire at the end of 31 July 2009. "

Article 3

Amendment of the Farmers ' Social Security Act (34). Novelle to the BSVG)

The farmers social security law, BGBl. No. 559/1978, as last amended by the Federal Ministry of the Interior of the Federal Republic of Germany in 2009, BGBl. I n ° 3, and the Federal Law BGBl. I n ° 33/2009, shall be amended as follows:

1. In § 2 (1) (1) (1) the word shall be "and" at the end of the lit. b replaced by a dash.

2. § 2 (1) (1) (1) (1) (1) shall be applied after the end of the lit. c the word "and" and the following lit. d inserted:

" (d)			Activities according to § 5 para. 5 lit. g of the Landarbeitsgesetz 1984, "

3. In § 2 (1), the point at the end of the Z 1 shall be replaced by a line-point; the following Z 1a is inserted:

" 1a.		the shareholders of an open society and the non-restricted shareholders of a limited partnership, provided that the management of a country (forst) economic operation within the meaning of the Land Labour Act 1984 to the the subject of the company's subject matter; Z 1, second to fourth sentence, shall apply accordingly; "

4. In § 3 paragraph 1 Z 1 the expression "§ 2 para. 1 Z 1" by the expression "§ 2 (1) (1) and (1a)" replaced.

5. In § 4 Z 2, the expression " The provisions of the Wehrgesetz 1990, BGBl. No. 305, " by the expression " The Wehrgesetz 2001, BGBl. I No 146, " replaced.

6. The previous text of § 4a is given the title "(1)" ; the following paragraph 2 is added:

" (2) (1) (1), (2) and (4) shall not apply to persons in a pension insurance-free service (§ 308 (2) of the ASVG), which

1.		born after 31 December 1954 and before the 1. Jänner 2005 was included in the pension insurance-free service;
2.		after 31 December 2004, the pension insurance-free service has been taken up. "

7. § 8 para. 1 lit. c will be the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

8. In § 9 para. 4 lit. c will be the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

9. In § 16 (1) the expression "§ 2 para. 1 Z 1" by the expression "§ 2 (1) (1) and (1a)" replaced.

10. The heading to § 20 reads:

" Obligation to provide information to the insured persons and to the performance (payment) of recipients and other persons "

11. In § 20 (1), first sentence and para. 2, the expression "§ 2 para. 1 Z 1" in each case by the expression "§ 2 (1) (1) and (1a)" replaced.

The second sentence of Article 20 (1) reads as follows:

" Within the same period, at the request of the insurance institution, they shall also submit all documents and records for inspection, or the members of the staff of the insurance carrier who have been designated as belonging to the insurance institution during the period of office of the insurance institution, to provide business records, supporting documents and other records at their place of business or at a jointly agreed place, provided that these documents are relevant to the insurance relationship. "

13. In § 20 (2) (2) (2), the expression "31 March" by the expression "30th April" replaced.

14. In § 20 (3), first sentence, after the expression "not in time for" the expression 'or shall it be thundered to examine documents by staff of the insurance institution in their registered office or in a jointly agreed place.' inserted.

15. The following paragraph 8 is added to § 20:

" (8) The owner of a country (forestry) of an economic establishment or a country (forestry) of an economic area within the meaning of the Land Labour Act 1984 shall, on request of the insurance carrier, within two weeks with regard to this holding or operation. Area management shall be informed of:

1.		the size of the area and the type of culture concerned;
2.		whether self-management or a transfer to third parties is available;
3.		in the case of a transfer to Z 2, the name and address of the person responsible for the management and the title of the person responsible for the management. '

16. In § 23 (1) introduction, para. 9 lit. a and paragraph 10 lit. a is the expression "§ 2 para. 1 Z 1" by the expression "§ 2 (1) (1) and (1a)" replaced.

17. In § 23 (1a) second sentence and para. 1b, second and third sentence, the expression "31 March" in each case by the expression "30th April" replaced.

18. In § 23a last sentence, the expression "the amount of 1 350 €" by the expression "the amount referred to in the first sentence" replaced.

19. In Section 25 (1) and (3) of the first sentence, the expression "The provisions of the Wehrgesetz 1990" in each case by the expression "the Wehrgesetz 2001" replaced.

20. § 28 (6), first sentence reads:

" For further insured persons according to § 9, who are excreted from compulsory insurance, to a close relative or a close family with entitlement to care allowance at least at the level of level 3 according to § 5 of the Federal Nursing Money Act or according to the To cultivate state-of-the-art legislation in the home environment, under the general stress of their labour force, the contributions are to be borne entirely from federal funds. "

21. § 28 (7) is repealed.

22. In § 33 (1), first sentence, the expression "§ 2 para. 1 Z 1" by the expression "§ 2 (1) (1) and (1a)" replaced.

Section 39a (2) reads as follows:

(2) The contributions to be made pursuant to paragraph 1 shall be multiplied for the period from the original maturity up to the pre-depreciation, with the product of the recovery figures under Appendix 2 to the APG; from 2006 onwards, the series of such contributions shall be: Recovery figures to be supplemented by the recovery figures in accordance with § 45. "

24. In § 55 the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

25. In § 107 (1) Z 3, the expression "The provisions of the Wehrgesetz 1990" by the expression "the Wehrgesetz 2001" replaced.

26. In § 118b (4) the term " "within six months" .

27. § 120 para. 4 lit. b is:

" (b)			Insurance months that cover themselves in time are simply to be counted, with the following order:
-				Contribution month of compulsory insurance on the basis of an employment and contribution month pursuant to § 115 (1) Z 2 GSVG,
-				Performance-effective replacement month-with the exception of replacement months according to § § 107a and 107b-as well as month of compulsory insurance pursuant to § 4a,
-				contribution month of voluntary insurance,
-				Replacement month in accordance with § § 107a and 107b,
-				Performance-ineffective replacement month;
		in the case of insurance months of the same type, the order shall be
-				Pension insurance in accordance with the ASVG,
-				Pension insurance according to the GSVG,
-				Pension insurance under this federal law. "

28. In § 134 (1), after the expression "Retirement" the expression "from the month's serenity after reaching the rule-pensive age" inserted.

29. The following sentence shall be added to section 134 (1):

"When the date of the achievement of the rule-pensive age itself falls to one month's most, this day shall be considered the month's sergeant in the sense of the first sentence."

30. In § 140 (4), the point at the end of the lit. o replaced by a stroke; the following lit. p is added:

" p)			Interest and capital gains after deduction of capital gains tax (§ 95 EStG 1988), to the extent that this does not exceed the amount of 50 € per annum; the amount of this amount shall be replaced by 1. Jänner of each year, for the first time from 1. January 2010, the amount multiplied by the respective utilisation number (§ 45) in accordance with § 47, rounded up to full euro. "

31. § 142 (5) is repealed.

31a. In § 156, para. 4, first sentence, the expression "Unemployment Benefits according to the AlVG" by the expression "cash benefits in accordance with the AlVG, with the exception of emergency assistance," replaced.

32. In § 186 (3), second sentence, the expression " Second and third sentence " by the expression " 2a fifth and sixth sentence " replaced.

33. In § 186 (5), second sentence, the expression " 5 " by the expression " 4 " replaced.

34. § 195 (2) reads:

" (2) The power of representation of natural persons shall be determined by a certificate issued by the supervisory authority or by an extract from the part of the supplementary register covering the other persons concerned (§ 6 para. 4 in conjunction with § 2 Z 7 of the E-Government Law, BGBl. I n ° 10/2004). "

35. In § 207 (2a) introduction, the expression "Approval pursuant to paragraph 3" by the expression "Approval referred to in paragraph 1a" replaced.

36. In § 217 (2), second and third sentence, the expression " 1a " in each case by the expression " 1a or 1b " replaced.

37. In § 217b (1) Z 2, the expression "two calendar years" by the expression "four calendar years" replaced.

38. In § 217b (3), after the word "Opportunities" the expression "by Regulation" inserted.

39. In accordance with § 316, the following § 317 together with the title is added:

" Final provisions on Art. 3 of the Federal Law BGBl. I No 83/2009 (34). Novelle)

§ 317. (1) It shall enter into force:

1.		with 1 August 2009 § § 2 (1) Z 1 and 1a, 3 (1) Z 1, 4 Z 2, 8 para. 1 lit. c, 9 para. 4 lit. c, 16 para. 1, 20 with the headline as well as paragraphs 1 to 3 and 8, 23 para. 1, 1a, 1b as well as para. 9 lit. a and para. 10 lit. a, 23a, 25 para. 1 and 3, 28 para. 6, 33 para. 1, 39a para. 2, 55, 107 para. 1 Z 3, 120 para. 4 lit. b, 134 para. 1, 156 para. 4, 186 para. 3 and 5, 195 para. 2, 207 para. 2a, 217 para. 2, 217b para. 1 and 3 as well as annex 2 Z 3.1 and Z 10 to 13 in the version of the Federal Law BGBl. I No 83/2009;
2.		Retroactive with 1. Jänner 2009 § 140 para. 4 lit. o and p in the version of the Federal Law BGBl. I No 83/2009;
3.		Retroactively with 18 April 2008 § 118b paragraph 4 in the version of the Federal Law BGBl. I No 83/2009;
4.		Retroactive with 1. Jänner 2005 § 4a in the version of the Federal Law BGBl. I No 83/2009.

(2) § § 28 (7) and 142 (5) shall expire on the expiry of 31 July 2009. "

40. In Appendix 2 Z 3.1, after the word "Mostbuschenschank" the expression "and activities according to § 2 para. 4 Z 10 GewO 1994 (Almaultank)" inserted.

The following points 10 to 13 shall be added to Appendix 2:

" 10.		Activities according to § 5 para. 5 lit. g of the Land Labour Act 1984 § 23 para. 1 Z 3
11.		Processing of wine into sparkling wine (fruit sparkling wine), if this is carried out by a commercially authorized sparkling wine producer in the wage procedure (§ 2 para. 4 Z 2 GewO 1994) § 23 para. 1 Z 3
12.		Dismantling of own soil substance (§ 2 para. 4 Z 3 GewO 1994) § 23 para. 1 Z 3
13.		Operation of plants for the production and supply of heat from biomass with a fuel heat output up to and including 4 megawatts under the conditions of § 2 (4) Z 9 GewO 1994 § 23 para. 1 Z 3 "

Article 4

Amendment of the General Pensions Act (5). Novelle to the APG)

The General Pension Act, BGBl. I n ° 142/2004, as last amended by the Federal Law BGBl. I n ° 31/2007 and the Federal Ministries of the Federal Ministries of Law 2009, BGBl. I No 3, shall be amended as follows:

1. In § 9 (1), first sentence, the expression "before reaching" by the expression "before the first month after the achievement" replaced.

2. The following sentence is added to Article 9 (1):

"When the date of the achievement of the rule-pensive age itself falls to one month's most, this day shall be considered the month's sergeant in the sense of the first sentence."

3. In § 9 (2), the expression "On achievement" by the expression "To the first month after the achievement" replaced.

4. The following sentence shall be added to Article 9 (2):

"When the date of the achievement of the rule-pensive age itself falls to one month's most, this day shall be considered the month's sergeant in the sense of the first sentence."

5. In the heading to Appendix 2, the expression: " Assessment of the times for children's education as well as presence or Civil Service " by the expression " Assessment of the times for children's education, as well as the presence and training service, Civil Service " replaced.

6. In Appendix 2, the first line is preceded by the following lines:

1950	1,146	44.33	1.48	1.78	79.47	39,73
1951	1,275	56.52	1.88	1.78	101.33	50,65
1952	1,136	64.21	2.14	1.78	115,11	57.54
1953	0.993	63.76	2.13	1.78	114.30	57.14
1954	1,026	65.42	2.18	1.78	117.27	58.63
1955	1,025	67.06	2.24	1.78	120,20	60.10

7. In accordance with § 20, the following § 21 and title shall be added:

" Final provision on Art. 4 of the Federal Law BGBl. I No 83/2009 (5). Novelle)

§ 21. Section 9 (1) and (2) as well as Annex 2, together with the title in the version of the Federal Law BGBl. I No 83/2009 shall enter into force on 1 August 2009. "

Article 5

Amendment of the Official Health and Accident Insurance Act (35. Novelle to B-KUVG)

The Civil And Accident Insurance Act, BGBl. No 200/1967, as last amended by the Federal Law BGBl. I n ° 130/2008 and the Federal Ministries of the Federal Ministries of Law 2009, BGBl. I No 3, shall be amended as follows:

1. § 1 para. 1 Z 18 shall be based on the following expression: "an activity after Z 19" the expression "or Z 23" inserted.

(2) In § 1 (1), the point at the end of Z 22 shall be replaced by a reticle; the following Z 23 shall be added:

" 23.		for foreign language assistance in accordance with § 3a of the German Teachers Act, BGBl. No 656/1987, ordered persons. '

3. § 1 (2) (2) (2), the expression "and 19" by the expression " , 19 and 23 " replaced.

4. In § 5 (1) Z 4, the expression "and 19" by the expression " , 19 and 23 " replaced.

5. In § 6 (1) Z 3, the expression "and 19" by the expression " , 19 and 23 " replaced.

6. In Section 13 (2), the point at the end of Z 3 shall be replaced by a reticle; the following Z 4 shall be inserted:

" 4.		as regards the insured persons referred to in Article 1 (1) (1) (23), the Federal Ministry of Education, Arts and Culture. "

7. In § 19 (1), the point at the end of Z 7 shall be replaced by a line-point; the following Z 8 shall be inserted:

" 8.		for the insured persons referred to in Article 1 (1) (1) (23) of the Teaching Mandate Act according to Section 3a (5) of the Teaching Mandate Act. "

8. In § 26 (1), the point at the end of Z 5 shall be replaced by a reticle; the following Z 6 shall be inserted:

" 6.		for the insured persons referred to in Article 1 (1) (1) (23) of the Teaching Mandate Act according to Section 3a (5) of the Teaching Mandate Act. "

9. In the first part, in the heading to Section VI of the expression: " , 21 and 22 " by the expression "and 21 to 23" replaced.

10. In § 30a introduction, the expression " , 21 and 22 " by the expression "and 21 to 23" replaced.

11. In the second part, Section II is given in the heading to the 3. Subsection of the expression "Z 17 to 22" by the expression "Z 17 to 23" replaced.

12. In § 84 (1) introduction, the expression " , 21 and 22 " by the expression "and 21 to 23" replaced.

13. § 145 (2) reads:

" (2) The power of representation of natural persons shall be determined by a certificate issued by the supervisory authority or by an extract from the part of the supplementary register covering the other persons concerned (§ 6 para. 4 in conjunction with § 2 Z 7 of the E-Government Law, BGBl. I n ° 10/2004). "

14. In accordance with § 219, the following § 220 shall be added together with the heading:

" Final provision on Art. 5 of the Federal Law BGBl. I No 83/2009 (35). Novelle)

§ 220. The following shall enter into force:

1.		with 1 August 2009 § 145 paragraph 2 in the version of the Federal Law BGBl. I No 83/2009;
2.		Retroactive with 1. § § 1 (1) Z 18, 22 and 23 as well as (2) Z 2, 5 (1) Z 4, 6 (1) Z 3, 13 (2) Z 3 and 4, 19 (1) Z 7 and 8, 26 (1) Z 5 and 6, 30a, 84 (1) and the headings relating to Section VI of the First Part and to the 3. Subsection of Section II of the Second Part in the version of the Federal Law BGBl. I No 83/2009. '

Article 6

Amendment of the Notarinsurance Act 1972 (13). Novelle zum NVG 1972)

The Emergency Insurance Act 1972, BGBl. N ° 66, as last amended by the Federal Law BGBl. I n ° 98/2006 and the Federal Ministries of the Federal Ministries of Law 2009, BGBl. I No 3, shall be amended as follows:

1. § 2 Z 16 reads:

" 16. Office proceeds : services of any kind used for the transfer of the notary's office, such as its premises, establishment, including technical equipment, the custody of the documents, the client, the client, or the file, or the acts for the assignment/assignment of a Participation in a notary partnership within the meaning of § § 22 and 29 of the Notarial Code are provided. These include leip/time ducks. "

1a. § 2 Z 19 reads as follows:

" 19. Foreign benefits : services of any kind, such as the omission of the institution, including the technical equipment and other office infrastructure and the staff, the carrying out of other office work, writing and other office work, the office of which is the to the insured person or to the notary partnership, to which the insured person belongs, to carry out the activity in the notary's office (§ 2 Z 6) and which is operated by the company of a third party, such as a holding, holding or holding company, or management company. "

1b. According to § 2, the following § 2a together with the heading is inserted:

" Linguistic equality

§ 2a. As far as the following personal names are mentioned only in male form, they refer to women and men in the same way. The gender-specific form must be used in the application to certain persons. "

1c. In § 5, the following paragraph 2a is inserted after paragraph 2:

" (2a) The insured person or the notary partnership who belongs to the insured person is a foreign service (§ 2 Z 19) and shall be provided by a company whose assets or profits are subject to the insured person and/or a person close to him/her/e The insured person or person (within the meaning of section 25 of the Federal Tax Code) is provided with a total of more than 10% directly or indirectly involved, the insured person or the person concerned shall have the right to do so. the insured persons involved in the notary partnership to report this to the insurance institution without delay. "

The first sentence of Article 5 (3) reads as follows:

"The noti cations referred to in paragraphs 1, 2 and 2a shall contain all the essential information necessary for the implementation of the insurance."

1e. § 5a reads:

" § 5a. Insured persons and former insured persons have to report on performance obligations and receive claims arising from a contract loan (§ 2 Z 16) within two weeks of the agreement of the insurance institution and all of them for the determination of the insurance company's insurance. to provide essential documents and information for the resulting contribution. "

1f. § 7 reads:

" § 7. (1) The insured persons and former insured persons as well as the payees shall inform the insurance institution, at the request of the insurance institution, at the latest within two weeks, of all the circumstances governing the insurance relationship, and all documents and documents shall be provided to the insurance institution. , which are of importance for the insurance relationship. In particular, they shall provide all the information necessary for the determination of the basis for the calculation of contributions and benefits, and shall submit the documents as the basis for the determination of the data for the assessment in the course of the Income tax assessment served. Moreover, the insured persons and former insured persons of the insurance institution shall, at the request of the insurance institution, at the longest within two weeks have the turnover arising from their activities within the meaning of Article 10 (1) (2) and, where appropriate, those of the notary partnership which they have: , or , to announce the turnover and the shares thereof, and to present the turnover tax assessments.

(2) In order to determine the basis for the calculation of the contributions from independent activity (Section 10 (1) (2)), the insurance institution may also take the view of insured persons and former insured persons with a view to carrying out their own accounts and at the same time as to their costs of a book expert. "

1g. In § 9, the following subsection 4a is inserted after paragraph 4:

" (4a) Conception and proceeds from a contract loan (§ 2 Z 16) shall also be deemed to be the income of the insured person in the last month of contributions and are therefore part of the contribution basis (§ § 10 (1) Z 2 and 14 (2)) if the insurance obligation to the The date on which the former insured person had agreed to the law of the company has already fallen away (Section 9 (4)). "

1h. § 10 reads:

" § 10. (1) The basis of contribution shall be the monthly income of the insured person from their activity in the notary's office. The monthly income shall be as follows:

1.		in the case of income from a non-self-employed activity, all remuneration in the contribution month from the activity in the notary as well as the salary, surcharges and allowances for the salary (e.g. 13., 14. Salary, holiday and Christmas allowances, overtime pay), substitutionshonorare, rewards and reminerations, except for copies to which a legal claim exists, and non-taxable outsourcing rates (e.g. Travel expenses, daily and overnight allowances) as well as advertising costs recognised by the financial authorities (including contributions to health insurance), to the extent that they are directly related to the activity in the notary's office. The assessment of the benefits in kind is based on the assessment of the General Social Insurance Act;
2.		in the case of income from self-employment, all income of the contribution month which is taxable under the rules on income tax. The income from self-employment in the notary's office also includes income from substitutions, kuratelen, property walterings, mass, compensation and forced administration, defenses in criminal matters, interpretation and translation activities, Executors of wills, property-in particular domestic administrations, activities as mediators and as SchlichterIn, as chairman of the foundation and in supervisory boards, administrative and advisory committees, as pretence and author as well as functional fees in the sense of § 29 Z 4 EStG 1988 and receptions or Proceeds from a law firm's proceeds (§ 2 Z 16). In the case of a contract of law, the value of their counterperformance in terms of civil law shall be exclusive of turnover tax less the income tax book values of the transferred assets.

(2) A insured person or a notary partnership who belongs to the insured person, an external service (§ 2 Z 19) and is provided by a company within the meaning of section 5 (2a), the insured person can only pay 75% of the total amount of the insured person. from their paid and/or to apply an exclusive sales tax as a reduction of the basis of contribution, which is recognised as an operating expenditure by the financial authorities as an operating expenditure. If the insured person proves that the expenses incurred by the applicant for the provision of the services are incurred, excluding the remuneration paid to the insured person, exclusive sales tax higher than 75% of the total turnover tax paid to the person insured. the insured person or the notary partnership for this external service to the provider paid consideration in return is exclusive turnover tax, the insured person may be called for a correspondingly higher amount as a reduction of the amount of the income tax. the maximum amount of contribution, but not more than the contribution of the financial authorities as Operating output recognized amount.

(3) If income from an independent and self-employed activity is achieved in a calendar year, the first paragraph of the first paragraph of the first subparagraph shall apply, in addition to the first paragraph of the first subparagraph of paragraph 1, Z 2.

(4) If the insured person does not comply properly with the obligation to pay, or does not comply in good time, the insurance institution shall determine the basis of the contribution. For this purpose, it can obtain an opinion from the competent notarial chamber.

(5) The month of contribution shall be the calendar month for which the contributions are to be paid. "

1i. § 13 together with headline reads:

" Submission of income tax assessments and payroll accounts-copies

§ 13. (1) insured persons and former insured persons who are liable for personal income tax shall be required to submit the last income tax decision immediately after the validity of the legal force of the insurance institution.

(2) Written declarations shall be submitted on the occasion of the submission.

1.		on the income collected in the course of the income tax assessment pursuant to § 10 (1) Z 2,
2.		on the contributions to the pension insurance and any interest in arrears recognised as operating expenses in the course of the income tax assessment (Article 15 (3)),
3.		on the advertising costs recognized in the course of the income tax assessment (§ 10 paragraph 1 Z 1),
4.		on the operating expenditure recognised in the course of the income tax assessment for external services, to the extent that this is to be applied to this Section 10 (2), and
5.		on investment and other tax allowances for profits recognised in the course of income tax assessment.
Insured persons and former insured persons, who belong to a notary partnership or , the declaration must include in the declaration the total amount and the share of the sums recognised in connection with the determination of the income of the notary partnership to be included in the declaration.

(3) The insured persons eligible for the service shall have the copies of the payroll accounts of the notarial candidate immediately after the end of each calendar year, in the case of termination of the service within a period of one month, of the Insurance institution. "

1j. § 14 (1) (1) (1) reads:

" 1.		in the case of Article 10 (1) (1) (1), on the basis of the income thereafter, which shall be based on the corresponding copies of the payroll accounts and the income tax notice to be submitted for the calendar year in question; "

1k. § 14 para. 1 Z 2 reads:

" 2.		in the case of Article 10 (1) (2), on the basis of the income subsequently eligible for the income tax to be provided for the calendar year in question;
a)			not diminished by exceptional burdens and special expenditure,
b)			plus those amounts paid for foreign services (§ 2 Z 19), which the insured person cannot claim as a reduction of the contribution basis pursuant to § 10 para. 2,
c)			plus the contributions recognised as operating expenses in the course of the income tax assessment as operating expenses (Section 15 (3)),
d)			plus, profit-reducing recognised investment and other tax allowances for profits, and
e)			In order to reduce the amount of repayment in accordance with the rules on income tax, if the insured person requests it.
Is a tax free amount (lit. (d) where the amount of the contribution has been disbanded, the amounts to which it has already been taken into account in the determination of a contribution basis under this Federal Act shall be determined in the event of the assessment of the contribution basis in the year of the Resolution on request, except for approach. Such a request or a request for a reduction of the contribution basis for a redevelopment profit (lit. (e) shall be submitted for the calendar year in question with the submission of the respective income tax humble, no later than the legal force of the recalculation of the contributions (section 14 (1)). "

1l. § 14 para. 2 reads:

" (2) In the calendar year in which the insurance obligation ends, and in the preceding calendar year, the recalculation of the contributions shall be based on the following:

1.		the income under paragraph 1 from the calendar year in which the insurance obligation ends, the second preceding calendar year, but at least the average of the income of the first five of the first five of the last seven calendar years prior to the end of the insurance obligation; and
2.		The recipient and the proceeds from a contract of law (§ 2 Z 16) with the value of their non-profit-making counterpart exclusive sales tax less the income tax book values of the transferred fixed assets. "

1m. In § 14 (3), second sentence, the expression "§ 10 (3)" by the expression "§ 10 (4)" replaced.

1n. § 14, the following paragraph 4 is added:

" (4) If the insurance obligation has ended, the former insured person or its legal successor shall have to pay the contributions prescribed as a result of a recalculation, irrespective of the fact that the former insured person shall be liable to the the date of the pre-depreciation or The maturity of these contributions shall no longer be subject to the obligation of insurance under this Federal Act. "

1. § 15 (1) reads:

" (1) If, on the basis of a recalculation of the contributions, contributions are to be subsequently required by the insurance institution, the contributions shall be due at the end of the calendar month in which the notification of the date of the decision is made. In respect of these contributions, the provisions relating to the payment of contributions, the burden of contributions and the debt of contributions shall apply accordingly. If the recalculation shows that contributions have been paid at an undue charge, they shall be paid back to the person who is to be paid without any interest. "

§ 20a reads as follows:

" § 20a. (1) In accordance with § § 48 (8) and (9), 55 (5) and (58), a pension in the amount of the respective minimum amount shall not, due to the adjustment with the adjustment factor in accordance with § 20, not the fictitious increase of the pension according to the consumer prices referred to in paragraph 2. such fees shall be paid in respect of one-off payments in the amount of the difference between the pension adjusted by the adjustment factor and the pension which is increased in accordance with the consumer prices referred to in paragraph 2. The one-time payments are not part of the pension, they are pensions, or to the special payments.

(2) The increase in consumer prices is to be determined on the basis of the average increase in twelve calendar months until July of the year preceding the year of adjustment, with the publication by Statistics Austria of the Consumer price index 2005 or an index to its position shall be used. The value so calculated is to round to cents. "

1q. The following paragraph 5 is added to § 35:

" (5) At the request of the insurance institution, the eligible life or widows (widows) shall have to be attached to the confirmation of the property. As long as these confirmations are not taught, pensions can be withheld. "

1r. In § 42 (1) (4), the expression " The provisions of the Wehrgesetz 1990, BGBl. No. 305, "by the expression" of the Wehrgesetz 2001, BGBl. I No 146, " replaces and does not include the expression "to the extent that these periods are credited according to the Notarial Code (§ 6 of the Notarial Code) and"

2. In Section 42 (1), the point at the end of Z 4 shall be replaced by a line-point; the following Z 5 shall be added:

" 5.		Times of parenting according to § 8 para. 1 Z 2 lit. g ASVG. "

3. In § 45 (2) Z 3, the term " "The provisions of the Wehrgesetz 1990" by the expression "Wehrgesetz 2001" replaced.

(3a) § 48 (2) reads:

" (2) For the dimensioning of the supplementary pension:

1.		As an additional pension, 17.80% of the average monthly contribution basis (§ 14) from the contribution months during the last 24 calendar years before the date of the closing date (conversion period) is 17.80%. If the period of payment is not filled in entirely with months of contributions, the average monthly contribution basis for the determination of the supplementary pension shall be made up of the months of contributions acquired during the period of the calculation.
2.		The supplementary pension is due without reduction up to one and a half times the sum of the amount of the basic and the increase. The basic amount shall be the amount without taking into account a reduction in accordance with paragraph 4 above and as an increase in the amount determined for the maximum amount of insurance months as referred to in paragraph 1, but without taking into account an increase in accordance with paragraph 5, to use. If the cut-off date is in 2010, the amount of the supplementary pension which exceeds this sum shall be up to two times the sum of the basic amount and the increase of 56% per month, up to two times up to two and a half times the sum of the sum of the total amount of the supplementary pension. Basic amount and increase amount per month 46% and more than two and a half times the sum of the basic amount and the amount of increase per month 32% of the supplementary pension in addition. For end-of-year charges from the year 2011, the amount of the supplementary pension exceeds this sum up to two times the sum of the basic amount and the amount of increase per month 55%, over two times up to two and a half times the sum of the basic amount and an increase of 45% per month and more than two and a half times the sum of the basic amount and an increase of 30% per month of the supplementary pension.
3.		For the period from 2011 onwards, the following pension percentages and periods of conversion are to be applied in the calculation of the supplementary pension:

Stitch tag	Retirement percentage	Billing Period
2011	17.50	25 calendar years
2012	17.20	26 calendar years
2013	16,90	27 calendar years
2014	16.60	28 calendar years
2015	16.30	29 calendar years
from 2016	16.00	30 calendar years

3b. § 48 (3) is repealed.

§ 57 reads:

" § 57. (1) The children shall be entitled to orphanage after the death of the insured person. Over the completed 18. In addition, the orphan's pension is only granted on special request.

(2) Children up to the age of 18 are considered to be children. Year of life:

1.		the matrimonial, the legitimate children and the elective children of the insured person;
2.		the illegitimate children of a female insured person;
3.		the illegitimate children of a male insured person, if his fatherhood is determined by judgment or by recognition (§ 163b ABGB);
4.		the stepchildren;
5.		the grandchildren.
The persons referred to in Z 4 and 5 shall be considered as children only if and as long as they are permanently living in a household with the insured person, the persons referred to in Z 5 shall, moreover, only if and as long as they are in relation to the insured person. as defined in § 141 of the German Civil Code (ABGB), and they and the insured person have their domials domestiy. The permanent home community continues to exist if the child is only temporarily or temporarily out of the household because of a school (vocational) training or a temporary treatment. The same applies if the child is in the care of a third party at the instigation of the insured person and predominantly at the expense of the insured person or on the order of the youth welfare system or the court of law courts. Stepchildren in the sense of Z 4 are the physical children of their spouse who are not born by the insured person, even if the other physical parent of the child is still alive. The stepkindship continues to exist after the dissolution or annulment of the marriage which is based on them.

(3) The child's property also exists after the completion of the 18. Life year, if and as long as the child

1.		is in a school or vocational training system, which mainly claims its work force, until the completion of the 27. Year of life; the child's status of children who visit a facility referred to in § 3 of the Law on the Promotion of Studies in 1992 shall only be extended if they are
a)			either family allowance is obtained in accordance with the 1967 Family Tax Equalization Act, or
b)			although no family allowance is obtained, it seriously and purposefully in the sense of § 2 para. 1 lit. b of the Family Law Balancing Act 1967 in the version of the Federal Law BGBl. No 311/1992;
2.		since the completion of the 18th In the event of a period of life or since the expiry of the period referred to in Z 1 as a result of illness or frail, it is incapable of working. "

4a. § 63 (2) reads as follows:

" (2) (1) shall also apply in all other cases of leaving the pension insurance scheme, except in cases where:

1.		the death of the insured person or
2.		the performance of the presence or training or civil service or
3.		in the case of notarial candidates, the lack of job (§ 45 (2) (4)) or
4.		in case of notarial candidate/inn/en the Karenz according to § § 15 ff. of the Maternity Protection Act, BGBl. No. 221/1979, or in accordance with § § 2 et seq. of the Väterkarenzgesetz, BGBl. No 651/1989,
the cause of the extermination is or is due to a disability (age) pension or an occupational disability allowance after leaving. If one of these benefits is due after leaving, or becomes a presence or training or training, Civil service provided or if the nominee for notarial services was vacated, paragraph 1 shall not apply until after the absence of the benefits or the loss of the benefits or the death of the notarial candidate. after the end of the presence or training, or civil service or after the end of the joblessness, but at the latest after six months of uninterrupted duration, unless the person (s) in those cases immediately thereafter becomes subject to insurance pursuant to this Federal Act; in the case of the Karenz shall be deemed to have been brought to an end after the end of the period, unless the person who has been expelled in this case will be subject to insurance again immediately thereafter under this Federal Act. "

5. In § 64 Z 2, second half-sentence, after the expression: "apply" the expression "or if it is a period of partial compulsory insurance in accordance with § 8 (1) Z 2 lit. d, e or g ASVG" inserted.

6. § 64 Z 3 first half-sentence reads:

"The transfer amount shall be based on periods after Z 2, with the exception of the periods of partial compulsory insurance pursuant to Section 8 (1) (2) (d), (e) or (g) of the ASVG-only up to a maximum extent of 48 months immediately prior to the departure of the transfer."

6a. In accordance with § 64c, the following § 64d with headline is inserted:

" Notification of replacement claims

§ 64d. The insured persons and the payees must notify the institution without delay in accordance with section 64a (1) and, at their request, each within two weeks of their request, shall inform the institution of all the requirements for the examination and/or the examination of the payment. To provide information relevant to the enforcement of the claims and to provide all necessary documents and supporting documents in this respect. "

6b. According to § 65, the following § 65a with headline is inserted:

" Principles of the determination of the facts

§ 65a. (1) For the assessment of facts in accordance with this Federal Act, the true economic content and not the external manifestation of the facts shall be decisive in economic terms.

(2) Due to the misuse of forms and design possibilities of the civil right, obligations under this federal law, such as the insurance or contribution obligation, cannot be circumvented or diminished.

(3) A situation must be assessed in a way which would have been assessed in a legal form appropriate to the economic processes, facts and conditions.

(4) Apparel transactions and other sham acts are of no significance for the determination of an expert's case under this Federal Act. Where a false transaction covers a different legal transaction, the covert legal transaction shall be decisive for the assessment.

(5) The principles according to which:

1.		the economic point of view,
2.		Apparent transactions, defects in form and countervailability as well as
3.		the allocation
According to § § 21 to 24 of the Federal Tax Code for duties to be assessed, even if a compulsory insurance and the resulting rights and obligations are to be assessed in accordance with this Federal Law. "

6c. In § 67 (5) Z 1 the expression "§ 3 (1) Z 5" by the expression "§ 3 (1) Z 4" replaced.

6d. § 72a (1) reads as follows:

" (1) 10 former notaries/notaries are elected to the Annual General Meeting by the former notaries for a term of office (§ 70). In doing so, care should be taken to ensure appropriate regional distribution. "

6e. § 87 (2) reads:

" (2) For the purpose of the assessment of the contributions under this Federal Act, the tax authorities of the Federal Government of the Insurance Institution shall, on their request in individual cases, have the VAT notice and all persons insured by the insured or former insured person. to submit declarations and supplements submitted to the respective duties authority. In addition, the Insurance Institution is entitled to obtain information from the Federal Tax Authorities of the Federal Republic of Germany concerning the relevant tax procedure of the insured person. "

6f. According to § 87, the following § 87a with headline is inserted:

" Involvement of the federal tax authorities

§ 87a. (1) The tax authorities of the Federal Government shall transmit the following data required for the assessment of contributions under this Federal Act to the insurance institution at the request of the insurance institution, in accordance with the provisions of paragraph 2:

1.		First name, surname, address, financial office number, tax number, insurance number and date of birth of the insured person;
2.		Income from self-employment;
3.		other income (within the meaning of § 29 Z 4 EStG 1988);
4.		Profit-reducing recognised investment and other tax allowances for profits.

(2) The procedure for the transmission and the date of the first transmission of the data referred to in paragraph 1 shall be taken by the Federal Minister of Finance in agreement with the Federal Minister for Labour, Social Affairs and Consumer Protection in accordance with the conditions laid down by the -to determine the technical and organisational possibilities of the regulation. "

6g. In § 107 (2) the term " 'and with expiry of 31 December 2011' .

7. In accordance with § 112, the following § 113 shall be added together with the heading:

" Final provisions on Art. 6 of the Federal Law BGBl. I No 83/2009 (13). Novelle)

§ 113. (1) It shall enter into force:

1.		with 1 August 2009 § 45 paragraph 2 Z 3 in the version of the Federal Law BGBl. I No 83/2009;
2.		with 1. January 2010 § § 2 Z 16 and 19, 2a with title, 5 para. 2a and 3 first sentence, 5a, 7, 9 para. 4a, 10, 13 with title, 14 para. 1 to 4, 15 para. 1, 20a, 35 para. 5, 48 para. 2, 57, 63 para. 2, 64d with headline, 65a with title, 67 para. 5 Z 1, 72a (1), 87 (2), 87a together with the title and 107 (2) in the version of the Federal Law BGBl. I No 83/2009;
3.		Retroactive with 1. January 2005 § § 42 para. 1 Z 4 and 5 as well as 64 Z 2 and 3 in the version of the Federal Law BGBl. I No 83/2009.

(2) Section 48 (3) shall expire on 31 December 2009.

(3) § 14 para. 1 Z 2 lit. d in the version of the Federal Law BGBl. I No 83/2009 should be applied for the first time for the recalculation of the contributions to be paid in 2009.

(4) § § 42 para. 1 Z 4 and 5 as well as 64 Z 2 and 3 in the version of the Federal Law BGBl. I No 83/2009 shall apply only for periods of insurance which are after 31 December 2004; on insurance periods prior to 1. Those provisions shall continue to apply in the version in force on 31 December 2004. "

Article 7

Amendment of the Pension Act 1965

The Pension Act 1965, BGBl. N ° 340, as last amended by the Federal Ministries of the Federal Republic of Germany 2009, BGBl. I n ° 3, and the Federal Law BGBl. I n ° 15/2009, shall be amended as follows:

1. In § 100 (3), the following Z 1a is inserted after Z 1:

" 1a.		§ 11 Z 2 APG is to be applied with the proviso that the sum of contributions shall be recorded only for periods pursuant to § 8 paragraph 1 Z 2 lit. d, e and g ASVG. § 8 para. 1a Z 1 ASVG is not applicable. The contributions provided for in § 52 ASVG (§ 27e GSVG, § 24e BSVG) for these periods are retroactive as of 1. Jänner 2005-to be referred to the Federal Minister for Finance. "

(2) The following sentences are added to § 105 (1):

" § § 8 para. 1a Z 2 and 310 ASVG are not to be applied. The contributions provided for in § 52 ASVG (§ 27e GSVG, § 24e BSVG) for periods pursuant to § 8 paragraph 1 Z 2 lit. d, e and g ASVG are-retroactively from 1. Jänner 2005-to be referred to the Federal Minister for Finance. "

(3) The following paragraph 64 is added to § 109:

" (64) The § § 100 (3) and 105 (1) in the version of the Federal Law BGBl. I No 83/2009 are retroactive with 1. Jänner 2005 in Kraft. "

Article 8

Amendment of the Federal Theatterpensionsgesetz

The Federal Theatre Pensions Act, BGBl. No 159/1958, as last amended by the Federal Law BGBl. I n ° 147/2008 and the Federal Ministries Act of 2009, BGBl. I No 3, shall be amended as follows:

1. In Article 20 (3), the following Z 1a shall be inserted after Z 1:

" 1a.		§ 11 Z 2 APG is to be applied with the proviso that the sum of the contribution base sheet total only for periods according to § 8 paragraph 1 Z 2 lit. d, e and g ASVG and according to Art. II Section 2a of the 1977 Unemployment Insurance Act, BGBl. No. 609. § 8 para. 1a Z 1 ASVG is not applicable. The contributions provided for in § 52 ASVG (§ 27e GSVG, § 24e BSVG) for these periods are retroactive as of 1. Jänner 2005-to be referred to the Federal Minister for Finance. "

(2) The following paragraph 33 is added to § 22:

" (33) § 20 (3) in the version of the Federal Law BGBl. I n ° 83/2009 is retroactive with 1. Jänner 2005 in Kraft. "

Article 9

Amendment of the Bundesbahn-Pension Act

The Federal Railways Pension Act, BGBl. I n ° 86/2001, as last amended by the Federal Ministries of the Federal Republic of Germany, 2009, BGBl. I n ° 3, and the Federal Law BGBl. I n ° 15/2009, shall be amended as follows:

(1) The following paragraph 21 is added to § 62:

" (21) § 67 (3) in the version of the Federal Law BGBl. I n ° 83/2009 is retroactive with 1. Jänner 2005 in Kraft. "

Section 67 (3) reads as follows:

" (3) Section 3 of the APG shall be subject to the following measures:

1.		The assessment basis for the pension contribution shall be replaced by the monthly maximum contribution basis in accordance with § 45 of the ASVG.
2.		§ 11 Z 2 APG is to be applied with the proviso that the sum of the contribution base sheet total only for periods according to § 8 paragraph 1 Z 2 lit. d, e and g ASVG and according to Art. II Section 2a of the 1977 Unemployment Insurance Act, BGBl. No. 609. § 8 para. 1a Z 1 ASVG is not applicable. The contributions provided for in § 52 ASVG (§ 27e GSVG, § 24e BSVG) for these periods are retroactive as of 1. Jänner 2005-to be referred to the Federal Minister for Finance. "

Fischer

Faymann