349. Ordinance of the Federal Minister of Finance on the percentages for the distribution of the income shares in the 2008 financial compensation law for the years 2008 to 2010

Due to § 24 (5) of the 2008 Finance Equalization Act (FAG 2008), BGBl. I n ° 103/2007, as last amended by the Federal Law BGBl. I n ° 85/2008, shall be:

On § 9 paragraph 1 FAG 2008

§ 1. Income tax, corporation tax, turnover tax, capital taxes, tobacco tax, electricity tax, natural gas tax, coal levy, beer tax, sparkling wine tax, interim product tax, the Alcohol tax, mineral oil tax, inheritance and gift tax, foundation tax, motor vehicle tax, insurance tax, standard consumption tax, motor-related insurance tax, the concession fee and the Contribution to the promotion of art (levies with a single key) Are divided between the federal government, the countries (Vienna as a country) and the municipalities (Vienna as a municipality) in the following hundred-sentence ratio:

	Federation	Countries	Municipalities
In 2008:	71,798	16,491	11,711
In the years 2009 and 2010:	67,765	20,524	11,711

Zu § 9 Abs. 7 Z 5 FAG 2008

§ 2. (1) The parts of the proceeds of the charges levied on the countries and municipalities, with the exception of the compensation for the abolition of the self-sponsorship and excluding the shares in the countries concerned, in the Inheritance and gift tax is divided between the Länder and the local authorities according to the following keys:

	Countries 2008	Countries 2009 and 2010	Municipalities
by the number of people	71,085%	77,017%	16.013%
according to the graduated population key	-	-	59,379%
by fix keys	28.915%	22.983%	24.608%

In the case of the income shares of the countries in the turnover tax, EUR 1 780 500 000 will be deducted from the appropriations to be distributed according to the number of people in 2009 and added to the funds to be distributed according to the fixed key.

(2) From the funds to be distributed according to fixed keys, an amount of 0.949% in the case of the Länder and in the municipalities as a beverage tax compensation shall be an amount equal to 1.888% of the income tax after deduction of the turnover tax in accordance with § 8 (2) Z 1 FAG 2008 shall be distributed as shares in the turnover tax in the following circumstances:

	Countries	Municipalities
Burgenland	2.572%	2.505%
Carinthia	6.897%	8.496%
Lower Austria	14.451%	15.185%
Upper Austria	13.692%	14.587%
Salzburg	6.429%	9.426%
Steiermark	12.884%	13.086%
Tyrol	7.982%	14.512%
Vorarlberg	3.717%	4.811%
Vienna	31.376%	17.392%

and the remaining shares in the following relationship:

	Countries 2008	Countries 2009 and 2010	Municipalities
Burgenland	3.512%	3.250%	1.487%
Carinthia	7.203%	6.881%	5.278%
Lower Austria	18.637%	17.898%	14,073%
Upper Austria	15.659%	15.829%	16.662%
Salzburg	7.440%	6.976%	8.169%
Steiermark	13.997%	13.744%	9.598%
Tyrol	9.566%	8.813%	9,031%
Vorarlberg	5.412%	4.923%	5.918%
Vienna	18.574%	21.686%	29.784%

(3) The share of the State of Vorarlberg in the income of the sales tax will be increased by a total of 39.97 million euros at the expense of all other countries in eight equal half-yearly instalments. This part of the transaction reduces the shares of the other countries in the income tax revenue in the following ratio:

Burgenland	5.43%
Carinthia	10.80%
Lower Austria	23.07%
Upper Austria	14.90%
Salzburg	9.72%
Steiermark	16.39%
Tyrol	11.98%
Vienna	7.71%

The first half-year rate will be referred for the first time to the transfer of the advances following the start of the construction of the Feldkirch-South bypass to the profit shares. The remaining seven half-yearly rates are to be paid in each case at intervals of six months. Due to a later construction-even after 2013-the claim of the State of Vorarlberg will not be affected by the pre-road share of 39,97 million euros.

§ 3. The keys to the shares of the Länder in 2009 and 2010, regulated in § § 1 and 2, are to be applied only after the expiry of § § 2 and 4 of the Purpose Grants Act 2001. After a later expiry of the expiry date of 31 December 2008, these keys shall be retroactive with 1. Jänner 2009 in force and are the previous advances to roll up.

Molterer