85. Federal Act, by which the Income Tax Act 1988, the inheritance and gift tax law in 1955, the basic advertising tax law 1987, the federal tax order, the financial criminal law and the financial compensation act 2008 are amended and a Foundation Tax Act to be enacted-Donation Registration Act 2008 (SchenkMG 2008)

The National Council has decided:

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. N ° 82/2008, will be amended as follows:

1. § 15 (3) is amended as follows:

(a) Z 1 is:

" 1.		The following shall apply to grants to the private foundation:
		The amount of the assets to be used shall be the amount which was or would have been relevant for the determination of income in the case of the founder at the time of the grant. "

b) In Z 2, the lit. c.

2. § 16 (1) is amended as follows:

a) In Z 6 lit. b shall replace the amounts of "546 Euro" , "1.080 Euro" and "1.614 Euro" the amounts of "630 Euro" , "1.242 Euro" and "1.857 Euro" .

b) In Z 6 lit. c shall be replaced by the amounts of "297 Euro" , "1.179 Euro" , "2,052 Euro" and "2.931 Euro" the amounts of "342 Euro" , "1.356 Euro" , "2.361 Euro" and "3,372 Euro" .

c) In Z 8, the lit. b:

" (b)			If a building is purchased free of charge, the discontinuation of the use of the right-of-law shall be continued. "

3. In § 27 paragraph 1 Z 7 the first and the second sentence are:

" Any kind of benefit

-				Private foundations not covered by Section 5 (6) of the Corporate Tax Act 1988;
-				of private foundations as defined in Section 4 (11) (1) (1) (1). c up to an amount of EUR 1 460 per year, and
-				from foreign foundations or other asset classes comparable to a private foundation.

Grants shall also be deemed to be revenue, including other benefits, on the occasion of the free transfer of an economic good to the private foundation, foreign foundation or other assets of the private foundation, which are provided with a private foundation. is comparable to the recipient of the grant. "

4. In § 27 (1), the following Z 8 and 9 shall be added:

" 8.		The income within the meaning of Z 7 is not part of the income, insofar as it constitutes a payment of a substance in the form of a substance in accordance with the following provisions:
a)			Grants shall be deemed to be a payment of a substance in so far as it is the relevant value in the sense of the lit. b) and in the evidence account in the sense of the lit. c cover.
b)			The relevant value shall be the balance sheet profit existing at the beginning of the financial year plus the profit reserves formed in accordance with Section 224 (3) A III and IV of the Company Code and plus the tax-tax-free reserves of the assets that have been allocated. The balance sheet profit existing at the beginning of the financial year shall be increased by amounts which have led to a decrease due to the approach of the fair value in accordance with § 202 (1) of the Company Code. Donations in the balance sheet period shall not be considered as a payment of a substance, as long as the balance sheet profit shown in the annual financial statements is not confirmed by the auditor.
c)			The ongoing proper management of an evidence account is a prerequisite for the treatment of a grant as a substance payout. It is increased by all foundation input values and is reduced by substance disbursements.
d)			The foundation's entry value is the value of the donated assets at the time of the grant. § 6 Z 5, second sentence, § 6 Z 9 and § 15 paragraph 3 Z 1 are to be applied.
e)			To the extent that donations represent a sum payment, they shall reduce the evidence account in the amount of the amount of the amount of the evidence in § 15 para. 3 Z 2 lit. b mentioned values.
f)			Contributions from a foundation (assets fund) to a foundation established by it (assets) shall apply by way of derogation from lit. a as a substance payment, as far as it is in the Evidenzaccount (lit. (c) find cover. The receiving foundation (assets fund) has to set the amounts in force as the amount of the foundation in the same amount as the amount of the foundation ' s income; this value of the foundation shall be equal to the amount of the Foundation (assets) available to the Foundation (Assets) relevant value in the sense of the lit. b to be reduced.
g)			Deviating from lit. f shall be deemed to be a payment of a substance in so far as they relate to assets which are covered by a company-law asset purchase as at 31 July 2008. The receiving foundation (assets fund) shall continue the tax-related values. These grants do not increase the Foundation's input values and do not flow into the evidence account at the receiving foundation (assets mass). This applies only to the extent to which the donation in the foundation's purpose is covered by the donation (assets).
h)			Where grants are deemed to be a substance payment, they shall be included in the capital gains tax application.
9.		If, in the event of the withdrawal of a private foundation not covered by Section 4 (11) (1) (1) (1), a founder is the last beneficiary under Section 34 of the Private Foundation Act, the income shall be upon his application at the time of his/her application before 1 August 2008. To reduce grants to the private foundation tax-related values. This is true only if the founder proves these values. For donations as of July 31, 2008, the reduction of the final level of the evidence account according to Z 8 lit. c. The reduction shall apply mutagenically to the revocation of a foreign foundation or other assets which are comparable to a private foundation, on the understanding that the values determined under Austrian tax law must be applied. A prerequisite for the reduction in the event of the revocation of a foreign foundation (property fund) is that the grant to the foreign foundation (assets) was paid to the foundation's income tax or to inheritance tax. "

5. § 28 is amended as follows:

(a) In paragraph 2, the following sentences shall be replaced by the preceding and last sentence:

" When transferring the building to another person, the following shall apply:

-				In the event of a transfer, the following calendar year shall not be deducted from the remaining tenths of the transfer.
-				In the case of a transfer free of charge, the following calendar year shall be allowed to continue the remaining tenths of the transfer from the successor to the legal successor. "

(b) In paragraph 3, the following sentence shall be replaced by the penultimate and final sentence:

"In the case of the transfer of the building to another person, the remaining partial amounts from the calendar year following the transfer can only be continued by the legal successor only if the building has been acquired free of charge."

(c) In paragraph 7, the first sentence shall be:

" If a building is transferred for remuneration and within fifteen years before the transfer by the taxable person himself or in the case of the free transfer of his right-of-law manufacturing expenses in part-amounts pursuant to para. In addition, in the year of transfer, special income from renting and leasing shall be added to the transfer. "

6. In § 24 para. 6 Z 2 the word "Break" by the word "Disability" , in accordance with Section 24 (5) and Section 30 (7), after the phrase "Inheritance or gift tax" the word sequence, together with the preceding ", real estate tax or endowment tax" and in Section 31 (4) shall be inserted after the phrase "Inheritance or gift tax" the phrase " or Foundation Entry Tax " inserted.

7. § 32 Z 4 is deleted.

8. § 37 shall be amended as follows:

(a) In paragraph 4, Z 1 lit. f takes the place of the word sequence "from private foundations" the phrase "of private foundations, foreign foundations or other assets comparable to a private foundation" and replace the phrase "the private foundation" the phrase "the private foundation, foreign foundation or other assets comparable to a private foundation" .

(b) In paragraph 5 (2), the word shall be replaced by the word "Break" the word "Disability" .

(c) In paragraph 8 (2), the word order shall be replaced by "to be paid out" the phrase ", as well as contributions from a foreign foundation or other assets comparable to a private foundation," .

9. In § 124b the following Z 146 is inserted after the last number Z 145:

" 146.		The amendments shall enter into force as follows:
a)			§ 15 in the version of the Federal Law BGBl. I No 85/2008 is to be applied for grants after 31 July 2008.
b)			§ 16 (1) Z 6 in the version of the Federal Law BGBl. I No 85/2008 should be applied where:
-				the income tax (payroll tax) is assessed, for the first time in the assessment for the calendar year 2008, for periods ending after 30 June 2008, and for the last time at the predisposition in 2009.
-				the income tax (payroll tax) is deducted by deduction, for payroll periods, which after 30 June 2008 and before the 1. Jänner 2010.
c)			§ 16 para. 1 Z 8 lit. b as well as section 28 (2), para. 3 and paragraph 7, in the version of the Federal Law BGBl. I No 85/2008, to be applied for the first time on transfers after 31 July 2008.
d)			Section 24 (5), Section 30 (7) and Section 31 (4), in the version of the Federal Law BGBl. I No 85/2008, to be applied for the first time after 31 July 2008.
e)			Section 27 (1) Z 7, § 37 (4) Z 1 lit. f and section 8 Z 2, in the version of the Federal Law BGBl. I No 85/2008, are to be applied for the first time on grants after 31 July 2008.
f)			Section 27 (1) Z 8, in the version of the Federal Law BGBl. I n ° 85/2008, for the first time, applies to grants to foundations after 31 July 2008.
g)			Section 27 (1) Z 9, in the version of the Federal Law BGBl. I No 85/2008, to be applied for the first time in response to withdrawal after 31 July 2008.
h)			§ 32 Z 4, in the version before the Federal Act BGBl. I n ° 85/2008, it is last time to apply for grants or reversals before 1 August 2008. '

Article 2

Amendment of the inheritance and gift tax law 1955

The Inheritance and Donation Tax Act 1955, BGBl. No. 141/1955, as last amended by the Federal Law BGBl. N ° 39/2007, is hereby amended as follows:

In § 34, the following Z 13 is added in paragraph 1:

" 13.		Charges under this Federal Act are no longer levied for operations pursuant to Section 1 (1) (1) (3), for which the tax liability is incurred after 31 July 2008. § 22 and § 24 (2) are to be applied for the last time to acquisitions for which the tax liability arises before 1 August 2008. § 33 is based on processes that are at the end of the day, on which the Federal Law BGBl. I n ° 85/2008 in the Bundesgesetzblatt (Bundesgesetzblatt), it is no longer possible to apply it.

Article 3

Amendment of the Basic Value Tax Act 1987

The Grunderwerbsteuergesetz 1987, BGBl. No. 309/1987, as last amended by the Federal Law BGBl. I n ° 144/2001, shall be amended as follows:

1. In Section 3 (1), the Z 2 reads:

" 2.		In the case of non-remunerated purchases of assets in accordance with lit. a, if a basic advertising tax has been realised and the tax is to be calculated in accordance with § 4 (2) Z 1 or Z 4, in accordance with the lit. b and c up to a value of EUR 365 000 (allowance), provided that the acquirer is a natural person and the transferor in the event of a benefit under the living is the 55. , or because of physical or mental handicaps, is incapable of being able to continue to operate, or is unable to carry out any of the tasks associated with his/her position as a shareholder, or Commitments to be fulfilled. The existence of disability due to physical or mental disability shall be based on a medical opinion of a generally grounded and court-certified expert, to be provided by the taxable person. , unless a medical assessment is carried out by the social insurance institution responsible for the taxable person.
a)			Wealth is only a matter of
-				Holdings and sub-establishments which serve the purpose of providing the information in accordance with Article 2 (3) (1) (1) to (3) of the Income Tax Act 1988, as amended;
-				Land used by a co-contractor to be used by a co-contractor (special operating assets) if they are jointly allocated to the co-entreplees of the co-entreprentier and the transfer agent at the time of the creation of the tax liability. is directly involved in the assets of the company at least to one quarter.
b)			The free amount (free amount according to lit. (c) 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.
c)			The amount of the free amount shall be
-				a portion of a holding shall only be proportional to the share of the assets acquired;
-				a partial operation or part thereof only in the ratio in which the value of the part-operation (part of the part-operation) is the value of the entire operation;
-				a share of the share of the share of the share of the assets transferred to the company ' s assets (part of a share of the share of a co-enterprise);
			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.
d)			The tax is to be collected if, within five years of the acquisition, the acquirer transfers the assets or essential bases of the acquisition, whether it is transferred free of charge, for non-business purposes, or when the holding or operation is carried out, or Partial operation is given up.
e)			Lit. d does not apply if the transfer represents a tax-privileged acquisition pursuant to this provision, or if the assets used are the subject of a re-establishment according to 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. d the reason for a recharge of the tax is the reason for this.
f)			The acquirer of the beneficiary ' s assets shall notify the tax office within one month of the date of their entry to the tax office. "

2. In § 3 (1), the following Z 7, 8 and 9 shall be added:

" 7.		Acquisition by the spouse of a land under the living conditions directly for the purpose of creating or setting up a dwelling at a maximum of 150 m 2 Residential area for the satisfaction of the spouse's urgent residential need if the tax is to be calculated in accordance with § 4 (2) (1) (1). The tax exemption shall not apply if this residence is not covered by the duty of the rights to the former marriage residence within three months of the date of transfer to satisfy the urgent need for housing, and without any change in the Ownership shall be used for a further five years; if the residence is first established, the use must be made for the satisfaction of the urgent need for housing within three months of completion, but at the latest within eight years after completion of the building. Contractual justification of co-ownership-in the case of already existing, not according to this provision Tax-free acquired co-ownership from the date of submission of the request for the grant of the building permit-take place; circumstances which lead to the collection of the tax shall be reported to the tax office within one month of their entry,
8.		the transfer of land on the basis of a process that falls under the Foundation's Tax Law,
9.		Contributions to public legal entities, if the tax is to be calculated in accordance with § 4 (2) (1) (1). "

3. § 4 para. 2 Z 1 reads:

" 1.		if a consideration does not exist or is not to be determined, or if the consideration is less than the value of the property, "

4. In § 4 (2), the following Z 4 is added:

" 4.		in the case of acquisition by an inheritance, by a legacy or in the fulfilment of a compulsory partial claim, if the performance is agreed upon in the performance of the performance before the termination of the settlement procedure. "

5. In § 7 the following sentence is added:

" When purchasing land and forestry land, if the tax is to be calculated in accordance with § 4 (2) Z 1 or Z 4, this shall be reduced by no more than 110 euros. This reduction shall be unique within ten years if several such acquisitions of land and forestry land are carried out between the same persons. "

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

"(3) For purchases on the basis of a donation to the death, the tax liability shall be incurred with the death of the gift certificate."

7. In § 9 is the Z 1:

" 1.		in the case of the acquisition by law of the previous owners and acquirers, in the case of purchases of death on account of and in the case of gifts on the death of the acquirer, "

8. In § 11 the para. 1 reads:

" (1) Lawyers and notaries (party representatives) are entitled, in accordance with § § 12, 13 and 15, to calculate the tax on employment transactions subject to this federal law as agents of a tax debtor himself, if the self-calculation within the time limit for the submission of the declaration of release (§ 10). The application of § 17 shall be excluded from the self-calculation. "

9. In § 17 (1) (3), the point shall be replaced by an accoration and the following Z 4 shall be added:

" 4.		if the property had to be issued on the basis of a legal claim or if a property acquired by death had to be issued and the property was acquired by the consignee on the grounds of death. "

10. In § 18, the following paragraph (2e) is added:

" (2f) § 3 paragraph 1 Z 2, Z 7, 8, 9, § 4 paragraph 2 Z 4, § 7, § 8 paragraph 3, each in the version of the Federal Law BGBl. I No 85/2008, to apply for the first time to transactions for which the tax liability would arise or would be incurred after 31 July 2008.

§ 3 paragraph 1 Z 2 in the version of the Federal Law BGBl. I n ° 144/2001 shall expire on 31 July 2008 and shall be applied for the last time to the purchase of death and gifts under the living, for which the tax liability under the inheritance and gift tax law in 1955 in the version before the Federal Law BGBl. I n ° 85/2008 would be created or created.

§ 4 (2) Z 4 shall apply to acquisitions in which the death date of the deceased is after 31 July 2008.

In the case of donations in respect of which the right to transfer is due before 1 August 2008, but the surrender takes place after 31 July 2008, the tax liability shall be incurred at the time of the transfer. In the case of legal transactions in the lifeline, which are partly remunerated and partly free of charge and in respect of which the right to transfer is justified before 1 August 2008, but the surrender takes place after 31 July 2008, the tax liability shall be incurred for the free of charge at the time of delivery.

In the case of a donation contract to the death, which is partly paid and partly free of charge and in respect of which the tax liability for the paid part was incurred before 1 August 2008, the tax liability shall be incurred for the free part of the Time of death of the gift certificate. "

Article 4

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. N ° 99/2007, is hereby amended as follows:

1. In accordance with § 121, the following § 121a is inserted:

" § 121a. (1) Donations in the living (§ 3 inheritance and gift tax act 1955) as well as purpose grants in the living (§ 4 Z 2 inheritance tax law 1955) are the tax office (paragraph 1) in accordance with the following provisions 7),

1.		if
a)			cash, capital claims, shares in corporations and associations of persons (partnerships) without their own legal personality, shareholdings as a stiller partner, or
b)			Holdings (holdings) which serve to obtain income pursuant to Article 2 (3) (1) to (3) EStG 1988, or
c)			Movable physical property and intangible assets
		have been acquired and
2.		the acquirer, gift giver, the person in question, in the case of a grant of a grant, the employment of a residence, the place of habitual residence, the place of business or the management of the domestic business at the time of the acquisition.

(2) The following shall be exempt from the obligation to notify:

a)			If the common value (§ 10 valuation law 1955) does not exceed EUR 50 000, it is in the sense of paragraph 1 Z 1 between members of the family (§ 25). Purchases made by the same person within one year shall be exempted from the obligation to notify only if the sum of the common values of those purchases does not exceed the amount of EUR 50 000.
b)			If the common value (§ 10 valuation law 1955) does not exceed EUR 15 000, the person employed in the sense of paragraph 1 Z 1 between other persons. Purchases made by the same person within five years shall be exempted from the obligation to notify only if the sum of the common values of these purchases does not exceed EUR 15 000.
c)			In the sense of § 15 (1) (1) (c) (c), (2), (c), (2), (6), (12), (14), (14a), (15), (20) and (21) inheritance and gift tax law (inheritance
d)			Benefits covered by the Foundation Tax Law.
e)			customary occasional gifts, to the extent that the common value does not exceed EUR 1 000, and household items including laundry and garments.
If the amount limit of the lit is determined by a notifiable operation. (a) or (b) shall be indicated on the display all the acquisitions recorded by the aggregation.

(3) To be displayed, the acquirer, the gift giver, the person in the event of a frank grant, the employment of the gift certificate and the attorneys and notaries who are responsible for the acquisition or the establishment of the contract of contract shall be required for the undivided hand of the acquirer. Have participated or have been charged for the refund of the advertisement.

(4) The ad shall be displayed within three months from the date of purchase. If the obligation to notify is triggered by aggregation of several acquisitions, the acquisition is decisive for the display period, with which the absolute limit of the lit. a or b is exceeded for the first time.

(5) Ads shall be transmitted electronically, unless the electronic transmission is not reasonable.

(6) The Federal Minister of Finance can regulate the form and content of the ad and the electronic transmission of the advertisement in detail.

(7) The ad is to be sent to a tax office with a general task price in accordance with § 3 paragraph 1 of the Tax Administration Organization Act.

(8) If a gift is claimed in the course of a delivery procedure which has not been indicated in accordance with paragraphs 1 to 7 above, the person liable to pay the burden of proof shall bear the burden of proof for the existence of the gift.

(9) References to the inheritance and gift tax act 1955 refer to the version of this federal law before the Federal Act BGBl. I No 85/2008. '

2. In § 160 (1), first sentence, after the word "Grunderwerbsteuer" and punctuation with the word ", Foundation Entry Tax" inserted and in the second sentence, after the word "Grunderwerbsteuergesetz 1987" and punctuation marks the word sequence ", Section 3 (5) of the Foundation Tax Law" inserted.

3. In § 323, the following paragraph 22 is added:

" (22) § 121a and § 160 (1), in the version of the Federal Law BGBl. I No 85/2008, to be applied for acquisitions after 31 July 2008. In the case of the aggregation in accordance with Section 121a (2), the acquisition shall not be taken into account before 1 August 2008. "

Article 5

Amendment of the Financial Criminal Law

The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. N ° 99/2007, is hereby amended as follows:

1. § 31 is amended as follows:

(a) para. 2 reads:

"(2) The period of limitation shall be three years for financial irregularities in accordance with § § 49 and 49a, for other financial irregularities one year and for the other financial offences for five years."

(b) The following sentence shall be added to Article 31 (5):

"In the case of financial misdeeds according to § 49a FinStrG, the criminality shall be lost if, from the end of the display period, this period has elapsed in accordance with Section 121a (4) BAO."

2. In accordance with § 49, the following § 49a is inserted:

" § 49a. (1) A lack of financial regulation is liable to be found guilty of deliberately interrupting the operations which are subject to notifiable acts according to § 121a BAO. The financial irregularities shall be punishable by a fine of up to 10% of the value of the assets transferred by the operations not shown.

(2) Without prejudice to the reasons set out in Article 29 (3), the impunity of a self-notification shall no longer occur if such a self-indication is not reimbursed until more than one year from the end of the display period of Section 121a (4) BAO. "

3. In § 58 (1) the lit. c:

" (c)			in the case of financial management pursuant to section 49a of the tax office in whose scope this financial process has been discovered. "

4. In § 85 (2), the second sentence reads:

'On the basis of this order, the institutions of the financial and customs authorities, the customs offices and the public security service shall be empowered to arrest the suspects'.

5. In Section 98 (4), replace the quotations "§ 84 (2)" the citation "§ 84 (4)" .

(6) § 265 is amended as follows:

(a) paragraphs 1k and 1l are:

" (1k) § 232 as well as the transcripts before § § 220, 231 and 246 shall take place with 1. Jänner 2008 in force.

(1l) § 176 (4) (lit). a in the version BGBl. I n ° 99/2007 shall enter into force 1. Jänner 2008 in force. "

(b) The following paragraph shall be added:

" (1m) § § 31 para. 2, § 49a and § 58 para. 1 lit. c in the version of the Federal Law BGBl. I n ° 85/2008 will enter into force on 1 August 2008. '

Article 6

Amendment of the Financial Compensation Act 2008

The Financial Equalization Act 2008, BGBl. I No 103/2007, as amended by the Federal Law BGBl. I n ° 66/2008, shall be amended as follows:

In Section 8 (1) as well as in the introduction sentence before § 9 (1) (1) (1), the following shall be added after the phrase: "the inheritance and gift tax," the phrase "the Foundation Input Tax," inserted.

Article 7

" Bundesgesetz über ein Stiftungsinputsteuergesetz (Foundation Tax Law) (Foundation)

§ 1. (1) The foundation tax on the foundation of the foundation under this federal law shall be subject to free gifts to a private-law foundation or to comparable assets.

(2) The tax liability shall be given if:

1.		the person in question, or
2.		the Foundation or its equivalent assets (the acquirer)
at the time of the grant, have a place of residence, habitual residence, registered office or place of business in the territory of the country.

(3) Tax debtor is the acquirer. In the case of benefits under the living, the person liable shall be the person liable if the acquirer has neither the seat nor the place of management domestiy. The tax shall be liable to the other, as well as to the acquisition of death on the basis of the estate.

(4) The tax liability shall be incurred at the time of the grant.

(5) The tax shall be calculated on the basis of the assets allocated after deduction of debts and burdens which are in economic relation to the assets allocated. The timing of the acquisition of the tax liability shall be decisive for the determination of the value of the value. Subject to § 3 (4) § 19 of the inheritance and gift tax act 1955, it is necessary to apply the valuation.

(6) remain tax-free

1.		Contributions to the acquirer referred to in Article 2 (1) (1) (1) (1) (1) (1) (1) (1) of physical and
2.		Contributions to public law bodies;
3.		Benefits from death due to
a)			of capital assets, insofar as the income of such capital is at the time of the death of the person concerned in accordance with Section 97 (1), first sentence, as well as § 97 (2), first sentence, first sentence of the Income Tax Act 1988, as amended by the Federal Law, BGBl. No 12/1993, as well as comparable capital assets, to the extent that their income is subject to special income tax at the time of the death of the person concerned in accordance with Section 37 (8) of the Income Tax Act 1988; this applies to: Debt securities only if they are offered to an unspecified group of persons in the case of both legal and actual terms of reference;
b)			of shares in domestic and foreign capital companies if the transferee proves that the person in charge is involved in the whole of the nominal capital of the company at the time the tax liability is incurred under 1 vH;
4.		Contributions to private foundations within the meaning of § 4 (11) (1) (1) (1) Income Tax Act 1988.

§ 2. (1) The tax shall be 2.5 vH of the allowances. By way of derogation, the tax shall be 25 vH in the case of allowances if:

a)			the Foundation or comparable assets is not comparable to a private foundation under the Private Foundation Act; or
b)			all documents in the version in force concerning the internal organisation of the Foundation or comparable assets, asset management or the use of assets (such as, in particular, the foundation's certificate, foundation for the foundation of the foundation) and thus comparable documents), have not been disclosed to the competent tax office at the latest at the time of the due date of the Foundation's entry tax, or
c)			there is no comprehensive official and enforcement assistance with the state of the foundation or equivalent assets.

(2) The tax arising in accordance with paragraph 1 shall be increased by 3.5 vH of the value of the land acquired by the grant in the case of donations of domestic land within the meaning of § 2 of the Basic Value Tax Act 1987.

§ 3. (1) The tax debtor has to calculate the tax itself and up to the 15. The day (due date) of the second following month shall be paid after the tax liability has been incurred.

(2) The tax debtor has to submit a tax declaration electronically until the due date. If the electronic transmission is not reasonable, the transmission shall be carried out using an official form.

(3) The Federal Minister of Finance can regulate the procedure and the content of the electronic transmission in more detail by means of a regulation.

(4) Insofar as the assets referred to in § 1 of the property of agricultural and forestry assets situated in another Member State of the European Union or of the European Economic Area are situated, basic assets or premises situated in the territory of the European Economic Area If the tax debtor does not wish to use an evaluation in accordance with Article 19 (1) of the inheritance and gift tax act 1955 of the tax assessment, he or she may, instead of a self-calculation and execution as referred to in paragraph 1, take the action of the in this respect, only indicate. In the case of the tax procedure to be introduced by the tax office, the tax debtor concerned has to provide the necessary data in order to assess, in accordance with Section 19 (2) of the inheritance and gift tax law in 1955, that in other Member States. to enable the assets to be relocated in a adapted manner.

(5) Lawyers and notaries (party representatives) shall have the power to declare, by using the official form, to the Basic Court of Appeal for each application of domestic land, that the Foundation's entry tax is paid; this case shall be liable for the payment of the levy.

§ 4. The tax office is responsible for the collection of the tax with an extended group of tasks (§ 8 AVOG), in the area of which the acquirer has his seat-or in the absence of a registered office in Germany-his place of business management. If the acquirer has neither the seat nor the place of management domestiy, the tax collection shall be charged to the Finanzamt Wien 1/23.

§ 5. This federal law shall apply:

1.		in the case of donations of death, if the date of the death is after 31 July 2008, and
2.		in the case of donations, if the tax liability is incurred after 31 July 2008.

§ 6. With the enforcement of this federal law, the Federal Minister of Finance is entrusted. "

Fischer

Gusenbauer