103. Federal Law, which enacted a financial equalization law in 2008, as well as the Special Purpose Act 2001, the Civil Fund Act 1996, the Financial Compensation Act 2005, the Finance Constitutional Law 1948, the Federal Law BGBl. No 301/1989, the Convention on Family Law, 1967, and the Environment Promotion Act

The National Council has decided:

Article 1

Federal Law, which regulates the financial compensation for the years 2008 to 2013 and which is subject to other financial compensation provisions (Financial Equalisation Act 2008-FAG 2008)

table of contents

I. Financial compensation
(§ § 2 to 4 F-VG 1948)

§ 1. Transfer of the costs of the federal administration and certain tasks related to the administration of federal assets

§ 2. Traction of the expenditure on the compensation payments

§ 3. Costs of proceedings before the Court of Justice of the European Communities

§ 4. Replacement of salary costs for the country and religion teachers

§ 5. State migration

§ 6. Conditions for the opening of negotiations

II. Evidence Management
(§ § 5 to 11 F-VG 1948)

A. Exclusive federal charges

§ 7. Exclusive federal charges

B. Between the Federal Government and the Länder (municipalities)

§ 8. Federal Charges

§ 9. Participation of local authorities in the Community's federal charges

§ 10. Plafondation of the earnings shares of Vienna as a country and municipality

§ 11. Municipal subdivision of the shares of the municipalities

§ 12. Advance and settlement

§ 13. Surcharges

C. Exclusive country (municipality)

§ 14. Exclusive Land (municipality)

D. Municipal levies on the basis of free decision-making

§ 15. Municipal levies on the basis of free decision-making

§ 16. Allocation of powers in local tax

§ 17. Intercommunal financial compensation for the income from municipal tax

§ 18. Distribution of responsibilities in the case of the property tax and the fire protection tax

§ 19. The Communities ' own sphere of action

III. Financial allocations and grants
(§ § 12 and 13 F-VG 1948)

Financial allocations

Section 20 (1): Financial allocation to municipalities-Public passenger transport undertakings

Section 20 (2): Financial allocation to municipalities-Passenger Transport-Investments

Section 20 (3): Financial allocation to Statutary Cities without federal police authorities

§ 21. Financial allocation to municipalities-financial strength

§ 22. Allocation of needs to countries-balance of budget

Grants

Section 23 (1): Special purpose for countries and municipalities-Theatre

Section 23 (2): Special purpose for countries-Hospitals Financing (municipal share)

Section 23 (3): initial equipment for software

Section 23 (4): Special purpose-child care and language early support

IV. Special and final provisions

§ 24. Entry into force, special provisions

§ 25. Override

I. Financial compensation

(§ § 2 to 4 F-VG 1948)

Transfer of the costs of the federal administration and certain tasks related to the administration of federal assets

§ 1. (1) In the field of indirect federal administration (Article 102 B-VG), the countries concerned shall bear the personnel and equipment and the quietness and supply of staff entrusted with the administration of this administration in accordance with the following provisions:

1.		The Member States shall bear the cost of the remuneration of the staff of the general administration in the countries, including the agricultural authorities of the first and second instances, in the case of the general administration. For the purposes of this provision, remuneration is to be understood as meaning all remuneration and benefits to which such staff members are entitled on the basis of the service relationship, or which are granted in connection with the service relationship.
2.		The countries concerned shall bear the pensions of the staff referred to in Z 1 and the supply of such staff,
a)			if the rest or supply takes place in the time of 1. October 1925 to 13 March 1938,
b)			if the staff members were in service on March 13, 1938, but in one of those according to the provisions of the Officials ' Overhead Law, StGBl. No 134/1945, newly formed staff members have not been taken over,
c)			if the staff members have been included in the newly formed staff status on the occasion of the formation in accordance with § 7 of the Officials of the Officials of the Staff Regulations or later.
3.		The countries shall bear the costs of the authorities referred to under Z 1 in the extent resulting from the relevant provisions in force. For the purposes of this provision, the total amount of official expenditure, including all travel expenses, shall be understood.

(2) In the case of the tasks assigned to the Länder in the administration of its own property under Art. 104 (2) B-VG, the expenses associated with it are carried out as follows:

1.		The country shall bear the personnel and material costs referred to in paragraph 1 as well as the expenses for surveying work by third parties. However, the Federal Government replaces the country with the cost of surveying by third parties, in so far as these works have been ordered by the competent Federal Minister, and the personnel and material expenses within the meaning of Section 1 in the amount provided by the Land for the purpose of Staff who are used for construction and maintenance work and are either to be paid by collective agreement or to perform services according to the remuneration scheme II of the contract law of 1948, BGBl. No. 86, would be worthwhile.
2.		The covenant carries the other expense directly. This includes, in particular, the expenses for deliveries and services of third parties for operation and maintenance (including those for tree sections), for land acquisition (including land-based advertising tax, court costs, fees and administrative charges, Basic property including property tax) and for contributions, subsidies and funding for third parties.
3.		These cost-support provisions do not apply to construction and conservation work, to which the Water Construction Promotion Act 1985, BGBl. No. 148, shall apply.

Application of the cost of the compensatory allowances

§ 2. The Federal Government is responsible under the General Social Security Act, BGBl. No. 189/1955, according to the Industrial Social Security Act, BGBl. No. 560/1978, according to the farmers ' social security law, BGBl. No. 559/1978, and according to the Professional Social Security Act, BGBl. No 624/1978, compensatory allowances paid out.

Costs of proceedings before the Court of Justice of the European Communities

§ 3. (1) In the cases referred to in Article 10 of the Agreement between the Federal Government and the Länder in accordance with Art. 15a B-VG on the participation rights of countries and municipalities in matters of European integration, BGBl. No 775/1992, the respective countries concerned are bound by the Confederation to replace the costs necessary for the appropriate legal proceedings which are required by the Federal Government in connection with proceedings before the Court of Justice of the European Communities. Communities grow up.

(2) In addition, the respective countries concerned are obliged to pay the costs incurred by the Republic of Austria in connection with proceedings before the Court of Justice of the European Communities on the grounds of an EC illegal behaviour by the countries concerned growing up.

(3) The municipalities concerned are obliged to pay the costs incurred by the Republic of Austria in connection with proceedings before the Court of Justice of the European Communities on the grounds of an EC illegal behaviour by municipalities. growing up.

Replacement of salary costs for the country and religion teachers

§ 4. (1) The Federation shall replace the countries with the costs of remuneration (remuneration) of the teachers under their diensity, including the national contract teachers (hereinafter referred to as the national teacher).

1.		100% within the framework of the establishment plans approved by the Federal Minister for Education, the Arts and Culture in agreement with the Federal Minister of Finance,
2.		professional schools in the sense of the school organization law, BGBl. No. 242/1962, and 50% of agricultural and forestry vocational schools and colleges.

(2) The effort that is due to § 7 of the Federal Law on Religious Education in School, BGBl. No. 190/1949, which is to be borne by the Länder, replaces the Federal Government at the same level as those intended for the replacement of the activity references of the national teachers of those schools in which the teachers of religion are active.

(3) Weiters replaces the Federal Government with the expense of service allowances in accordance with Section 59a (4) and (5) and Section 60 (6) to (8) of the salary law in 1956, BGBl. 54, as well as the cost of secondary fees for national teachers who fulfil federal tasks in the field of teacher education and vocational education academies, as well as the pedagogical institutes, at full height.

(4) The provisions relating to the costs of subsidizing private schools in accordance with § § 17 to 21 of the Private School Act, BGBl. No 244/1962, remain unaffected.

(5) The Federal Government shall supersede the pension expenditure for the teachers referred to in paragraph 1 and for the relatives and survivors of such teachers in the amount of the difference between the pension expenditure for these persons and those for the persons referred to in paragraph 1 above. 1, teachers referred to in paragraph 1 by the countries concerned pension contributions, special pension contributions and transfer orders.

(6) The costs of remuneration in accordance with paragraphs 1 and 5 shall include all cash benefits which are due to the service and social insurance provisions applicable to the teachers, their dependants and survivors referred to in paragraph 1 above. shall be provided. In addition, these costs include the employer's contributions under the 1967 Family Law Balancing Act, BGBl. No. 376. The expenditure incurred as a result of the grant of advances shall be excluded from the revenue.

(7) On the basis of the monthly requirements of the countries, the revenue referred to in paragraphs 1, 2, 3 and 5 shall be subject to partial amounts in sufficient time to ensure payment of the payment of the payment on the due date. In order to check compliance with the approved establishment plans and to provide information on and control of staff expenditure for the national teachers, the Länder shall provide the federal government for each month at the latest by the tenth day of the second following month at the latest. shall be made available. A final settlement by the Federal Government shall be made after presentation of the school year accounts drawn up by the Länder. These are up to the maximum of 10. October of the following year by the countries. Any discrepanic deviations will be compensated for in the next financial allocation. The more detailed provisions on control and settlement can be provided by the Federal Minister for Education, Arts and Culture and the Federal Minister for Agriculture, Forestry, Environment and Water Management respectively in agreement with the Federal Minister for Finances after consultation of the countries are defined by Regulation.

(8) In order to pay the additional costs arising from structural problems, which are caused by falling numbers of pupils and in the field of teaching for children with special needs for support, the Federal Government shall, in addition to the proceeds, provide the countries with the following: 1 (1) (1) (1) for staff expenditure for national teachers of general education compulsory schools, a rate of EUR 24 million per year between 2008 and 2010, and EUR 25 million per year between 2011 and 2013. This cost is to be divided among the countries according to the number of people and to be transferred in December of each year.

State migration

§ 5. The state levy may be 7.6% of the non-abbreviated accounts of the municipalities in the Community federal levies (section 11 (1) first sentence), with the exception of the advertising tax and the compensation for the abolition of self-sponsorship (§ 9 Paragraph 7 Z 5 lit. b sublit. bd).

Conditions for the opening of negotiations

§ 6. (1) The Federal Government, together with the local authorities involved in the financial compensation, shall be able to take fiscal measures which may be linked to local authorities with a loss of tax which they are involved in the return of such taxes, Negotiations should be conducted. The same applies to additional burdens, which are to be expected as a result of federal action at the expense of local authorities.

(2) In order to participate in these negotiations, they are entitled to participate in these negotiations for the communities whose interests are the Austrian Association of Cities and the Austrian Association of Municipalities and the Austrian Association of Municipalities.

II. Evidence Management

(§ § 5 to 11 F-VG 1948)

A. Exclusive federal charges

§ 7. Exclusive federal charges are

1.		the supply of subsidies, the contribution of agricultural and forestry holdings and the contribution to the compensation fund for family allowances, the levy on agricultural and forestry holdings, the wealth tax, the Inheritance tax equivalent, the special levy issued by credit institutions and, by the end of 2008, the housing contribution rate;
2.		the stamp and legal fees, with the exception of the fees payable on the occasion of sporting events in the territory of only one federal state (a municipality), the consular fees, the punctuation fees, the input fees according to the Constitutional Court Act 1953 and the Administrative Court Act 1985, the court and judicial administration fees as well as all other fees and fee-like revenue of the individual branches of the direct federal administration, which Road use levy, the cost of the waste, the security levy, the Transport safety levy (§ 48a (3) of the Kraftfahrgesetz 1967), the road transport contribution, the special levy on oil;
3.		the EU withholding tax, import and export duties, as well as the replacement claims provided for in customs legislation, and the costs incurred in customs procedures.

B. Between the Federal Government and the Länder (municipalities)

§ 8. (1) Community contributions are income tax, corporation tax, turnover tax, capital taxes, tobacco tax, electricity tax, natural gas tax, coal levy, beer tax, wine tax, the tax on wine, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on Sparkling wine tax, the intermediate product tax, the alcohol tax, the mineral oil tax, the inheritance and gift tax, the basic value tax, the ground value tax, the motor vehicle tax, the insurance tax, the standard consumption levy, the motor-related insurance tax, the advertising tax, the The concession fee, the play bank levy and the art promotion contribution as well as from 2009 the housing contribution fee.

(2) The division shall be subject to the net income of the duties, which after deduction of the repayments and the compensation for participation in the collection of duties, and in the case of income tax after deduction of the provisions of section 39 (5) (lit). a) the amount referred to in the 1967 Family Law Compensatory Act, which is to be allocated to the Compensation Fund for Family Aid (amount of repayment). Secondary claims within the meaning of the Federal Tax Code, BGBl. No. 194/1961, are not subject to division. Before the division, the following shall be deducted:

1.		in the case of the turnover tax for the Federal Government, an amount corresponding to the Federal Government's expenditure on the aid in accordance with § § 1 to 3 of the Health and Social Affairs Section-Aid Law, BGBl. No 746/1996,
2.		an amount of EUR 7 250 000 per year in the case of turnover tax for the purposes of health promotion, information and information,
3.		in the case of the tobacco tax, the amount to be transferred to the compensation fund of the sickness insurance institutions pursuant to Section 447a (7) of the General Social Insurance Act,
4.		in the case of the motor vehicle tax for the federal government, an amount of EUR 14 500 000 per year.
Net income shall be understood to mean the amount of the deduction after deduction of these amounts.

(3) The costs of the collection of the Community federal charges shall be borne by the Federal Government.

§ 9. (1) The income of the Community federal levies referred to in Article 8 (1), with the exception of the play bank levy, shall be divided between the Federal Government, the Länder (Vienna as a country) and the municipalities (Vienna as a municipality) in the following hundred-year ratio:

	Federation	Countries	Municipalities
Value Output	4,000	9,083	86,917
GrunderwerbTax	4,000	-	96,000
Soil release	4,000	-	96,000
From 2009 onwards: Housing contribution	19,450	80,550	-

For income tax, corporation tax, turnover tax, capital traffic taxes, tobacco tax, electricity tax, natural gas tax, coal levy, beer tax, foam wine tax, interim product tax, the Alcohol tax, mineral oil tax, inheritance and gift tax, motor vehicle tax, insurance tax, standard consumption tax, motor-related insurance tax, concession fee and contribution to the art promotion (levies with Single key) is a uniform A hundred-sentence ratio determined as follows:
1.		The ratio of the sums of the following amounts for the Federal Government, the Länder and the municipalities shall be determined from the ratio of the sum of the amounts of the following amounts:
a)			Shares of the Federal Government, the Länder and the municipalities in these charges for the year 2007 without the amounts withdrawn prior to the division in accordance with Section 8 (2) of the 2005 Finance Equalization Act 2005 (FAG 2005), BGBl. I No 156/2004,
b)			minus the federal government's expenditure, plus the revenue of the countries and municipalities in 2007 according to § 20 (1), § 20 (4), § 20 (6), § 20 (7), § 22 (5), § 23 and Article 24 (1) Z 2 FAG 2005 and § 4a (1) of the Purpose Grants Act 2001, BGBl. No 691/1988,
c)			plus € 208.925 million at the federal government plus minus 155,875 million euros in the countries and minus € 53.05 million in the municipalities and
d)			plus the federal government or minus the countries and municipalities of the differences between the actual shares in the income of the casino levy for 2007 and fictitious shares for the year 2007 on the basis of the new distribution keys in accordance with paragraph 8 above, and plus EUR 0.438 million for the countries and minus EUR 0.438 million for the municipalities.
2.		The ratio of the earnings of the Federal Government, the Länder and the municipalities as defined in Z 1 minus the expenditure of the Federal Government or the Federal Republic of Germany shall be deducted from the ratio of the federal, state and local government revenue in 2009 and 2010. plus the income of the countries according to § 22 (1) to (4) FAG 2005 and § 1 of the Special Purpose Act 2001 in the year 2007.
3.		The ratio of the sums of the following amounts for the Federal Government, the Länder and the municipalities shall be determined for the years 2011 to 2013:
a)			Shares of the Federal Government, the Länder and the municipalities on the net revenue of these levies for the year 2010 and
b)			plus € 208.925 million for the federal government, plus € 105.875 million for the federal states, plus € 103.05 million for the municipalities.
For the calculation of the new breed ratios, the deduction in accordance with § 9 para. 3 Z 1 lit is lit for the calculation of the income shares for the year 2007. b FAG 2005 with 155,875 million euros and the deduction in accordance with § 9 para. 3 Z 2 FAG 2005 with 53.05 million euros, furthermore the purpose subsidy pursuant to Section 4a (1) of the Special Purpose Act 2001 is to be 5 million euros in proportion of the shares according to § 4a Section 2 of the Special Purpose Act 2001 and a further EUR 883 000 in the Land of Carinthia are to be reduced and, in accordance with Section 22 (1) to (4) of the FAG 2005, the basis for the assessment of the contribution to the housing subsidy is to be reduced. These adjustments shall also apply to the identification of the new keys for the country-by-country shares in accordance with paragraph 7 (5).

(2) To be deducted from the respective net revenue:

1.		from the federal income shares in the income tax excluding the capital gains tax II (Section 93 (2) (3) and (3) of the EStG 1988) and the corporation tax (1.75%) for the purposes of family compensation and 1.1% for the purposes of the Disaster Fund and of the Disaster Fund the federal government's contribution to the corporation tax additional 10 million euros annually for the purpose of the disaster fund,
2.		from the earnings shares of the municipalities in the case of levies with a single key (par. 1) 0.166% of the respective net income for the partial financing of Austria's contribution to the European Union.
The deduction for the purpose of balancing family costs is to reduce the effects of the abolition of self-sponsorship on the local authorities (Article 24 (6)). The shares of the countries and municipalities in the turnover tax are intended to compensate for the abolition of the self-sponsorship by its effects on the countries and/or the countries. the municipalities (Section 24 (6)) to the detriment of the Federal Government's shares in the sales tax.

(3) In the case of a country-by-country distribution, the shares of the countries in the Community federal levies, with the exception of the play bank levy and the contribution to the promotion of art, are intended for the partial financing of Austria's contribution payments to the European Union 16.835% of the total

1.		the VAT own resources and the gross national income-own resources and
2.		the amount of EUR 853 748 000, which is to be increased by 3% per year from the year 2009 compared with the previous year's figure,
, The deduction of these amounts shall be effected in the case of the individual amounts of duty in proportion to the amount of duty shares, but without the compensation for the abolition of the self-sponsorship in accordance with the last sentence of paragraph 2.

(4) Before the country-by-country distribution, the profit shares of the municipalities in the case of the sales tax are 0,642% of the revenue tax after deduction of the amount referred to in section 8 (2) (1) for the financing of the grants for the purpose of the To withdraw the financing of hospitals pursuant to Section 23 (2).

(5) For the purposes of the water management sector in 2008, a total of EUR 209 918 000, a total of EUR 314 333 000 in 2009, a total of EUR 303 870 000 in 2010, EUR 320 213 000 in 2011, 327 822 in total in 2012 EUR 000 000 and a total of EUR 333 400 000 in 2013 to be deducted from the contribution to the housing subsidies contribution and from the earnings shares, respectively as cost contributions, in relation to these total amounts in the following ratio:

1.		from the advent of the housing subsidies contribution in 2008 and from the federal government's earning shares in the housing support contribution from 2009 to 15.672%,
2.		from the earnings shares in income tax and corporate income tax of the federal government 32,042%, the Länder 10,439% and the municipalities 8,873%,
3.		from the revenue shares in the federal government's sales tax, 23,100% and the municipalities 3,924%,
4.		as a cost contribution of the countries 5,950% in the ratio of the population.

(6) The shares referred to in subsection 5 (1) and (2) of the settlement water management are quarterly in the month following the end of the quarter, the shares referred to in paragraph 5 (3) and the contributions referred to in paragraph 5 (4) shall be equal to twelve months ' monthly amounts. transfer to a special account of the federal government, known as "settlement water management", and to apply it in a beneficial manner. The Federal Minister of Finance, in agreement with the Federal Minister for Agriculture, Forestry, the Environment and Water Management, may, in accordance with the costs of the municipal water sector, by Regulation for individual or all monthly amounts of a To order the shares and contributions for these purposes evenly reduced.

(7) The parts of the revenues of the Community national contributions, which are accounted for by the Länder and municipalities in accordance with para. 1 to 5, shall be allocated among the Länder and the local authorities in accordance with the following keys:

1.		in the case of the inheritance and gift tax on the countries and on the real estate tax and the land-value tax on the municipalities after the local income;
2.		in the case of the transfer of advertising to the countries in the following relationship:

Carinthia	30.352%
Steiermark	57.082%
Vorarlberg	12.566%

3.		in the case of the transfer of advertising to the municipalities of 40% according to the population figure and 60% as municipality-advertising tax compensation in the following ratio:

Burgenland	0.118%
Carinthia	1.019%
Lower Austria	14.471%
Upper Austria	7,248%
Salzburg	4.937%
Steiermark	2.480%
Tyrol	1.077%
Vorarlberg	0.797%
Vienna	67.853%

4.		in the case of housing subsidies, to the countries according to the population.
5.		in the case of charges with a uniform key (Section 9 (1)), with the exception of the shares in the inheritance and gift tax which are to be paid to the Länder
a)			to the countries
aa)				a share according to the number of people, from the year 2009 in the case of the shares in the sales tax less than EUR 1 780 500 000;
off)				the remaining portion of the turnover tax after deduction of the amount of the turnover tax after deduction of the amount referred to in Article 8 (2) (1) in the following relationship as shares in the value added tax, the amount remaining in the amount remaining.

Burgenland	2.572%
Carinthia	6.897%
Lower Austria	14.451%
Upper Austria	13.692%
Salzburg	6.429%
Steiermark	12.884%
Tyrol	7.982%
Vorarlberg	3.717%
Vienna	31.376%

ac)				then the compensation for the abolition of self-sponsorship for the countries in relation to the country-specific effects (Article 24 (6))
ad)				and the other remaining shares in accordance with a fixed key, from 2009 on the shares in the sales tax plus EUR 1 780 500 000.
ae)				The share of the State of Vorarlberg in the income of the sales tax is 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.
b)			to the municipalities
ba)				a share according to the number of people,
bb)				a share of the graduated scale of the population,
bc)				the remaining portion of the turnover tax after deducting the amount of 1.888% of the income tax after deduction of the amount referred to in Article 8 (2) (1) as a tax compensation as a share in the turnover tax in the following ratio:

Burgenland	2.505%
Carinthia	8.496%
Lower Austria	15.185%
Upper Austria	14.587%
Salzburg	9.426%
Steiermark	13.086%
Tyrol	14.512%
Vorarlberg	4.811%
Vienna	17.392%

bd)				Then the compensation for the abolition of self-sponsorship for the municipalities in relation to the country-specific effects (§ 24 para. 6)
be)				and the other remaining shares after a fix key.
		The amount of the shares to be distributed according to the number of people, the graduated scale of the population, and the shares to be distributed according to the fixed key are determined as follows:
c)			The shares for the distribution of the income shares of the countries for the year 2008 and for the profit shares of the municipalities for the years 2008 to 2010 shall be determined from the ratio of the amounts of the following amounts:
ca)				According to the number of people, according to the graduated scale of the population and the fixed key for 2007, the shares in the levies with a single key (Section 9 (1) FAG 2005) with the exception of the shares of the countries in the inheritance and Gift tax,
cb)				plus, according to the population, the revenue of the countries, or Municipalities in 2007 according to § 22 (5), § 23 and § 24 Abs. 1 Z 2 FAG 2005 as well as 77,996% of the income of the countries pursuant to § 20 paragraph 7 FAG 2005,
cc)				plus, according to the fixed key, the revenue of the countries or Municipalities in 2007 according to § 20 (1), § 20 (4), § 20 Abs. 6 FAG 2005 and § 4a (1) of the Special Purpose Act 2001 as well as 22.004% of the income of the Länder pursuant to § 20 paragraph 7 FAG 2005.
d)			The shares for the distribution of the countries ' income shares for the years 2009 to 2013 will be based on the ratio of those in lit. (c) the amounts mentioned and, in addition to the number of people, the income of the countries according to § 22 (1) to (4) FAG 2005 and § 1 of the Special Purpose Act 2001 in the year 2007.
e)			The shares for the distribution of the profit shares of the municipalities for the years 2011 to 2013 shall be determined from the ratio of the amounts of the following amounts:
ea)				According to the number of people, according to the graduated scale of the population, and in accordance with the fixed key, the share of earnings for the year 2010 was distributed in the form of a single key (Section 9 (1)),
eb)				plus, according to the number of people, the compensation prepaid in accordance with § 11 (6) based on 2010.
		The country-by-country shares in the fixed keys according to lit. a sublit. ad and lit. b sublit. shall be determined as follows:
f)			The country-specific shares for the distribution of the income shares of the countries for the year 2008 and for the income shares of the municipalities for the years 2008 to 2010 will be based on the ratios of the differences between the calculated country-by-country revenues according to sublit. fa and the fictitious country-by-country revenue according to sublit. fb determined:
fa)				The calculated country-specific revenues are the income shares of all the federal contributions in accordance with Section 8 (1) FAG 2005, including the bankrupting of the game bank for the year 2007, as well as the revenue of the countries and/or Municipalities in 2007 in accordance with § 20 (1), § 20 (4), § 20 (6), § 20 (7), § 22 (5), § 23, § 23a and Section 24 (1) Z 2 FAG 2005 and § 4a (1) of the Purpose Grants Act 2001.
fb)				The fictitious country-wise revenues are the earnings shares of all the Community federal levies in accordance with § 8 (1) FAG 2005, including the play bank levy, applying the admissions in 2007 and the FAG 2005 for the year 2007 Deductions with the exception of the deductions pursuant to § 9 para. 3 Z 1 lit. b, § 9 para. 3 Z 2 and § 9 paragraph 4a FAG 2005 and under the application of the distribution key, which is regulated in this law for the year 2008, with the exception of the keys according to lit. a sublit. ad and lit. b sublit. be.
g)			The country-by-country shares for the income shares of the countries for the years 2009 to 2013 will be sublit from the ratios of the differences between the calculated country-by-country revenues. ga and the fictitious country-wise revenue according to sublit. gb:
ga)				The calculated country-specific revenue is the revenue according to lit. f sublit. In addition to the income of the countries according to § 22 (1) to (4) FAG 2005 and § 1 of the Special Purpose Act 2001 in 2007 as well as the country-specific shares in 80.55% of the income in the housing contribution income contribution in 2007.
gb)				The fictitious country-wise revenues are the earnings shares of all the Community federal contributions pursuant to § 8 (1) FAG 2005, including the game bank levy and the housing reduction contribution under the application of the advent in 2007 and the FAG 2005 for the year 2007 normalised deductions with the exception of the deductions pursuant to § 9 para. 3 Z 1 lit. b, § 9 para. 3 Z 2 and § 9 paragraph 4a FAG 2005 and by application of the distribution key governed by this law for the year 2009 with the exception of the key according to lit. a sublit. ad.
h)			The country-specific shares for the distribution of the profit shares of the municipalities for the years 2011 to 2013 will be based on the ratios of the differences between the calculated country-specific revenues according to sublit. ha and the fictitious country-wise receipts according to sublit. hb:
ha)				The calculated country-specific revenues are the income shares of all the Community federal contributions pursuant to § 8 (1) including the bankruptcedlevy for 2010 plus the country-by-country compensation in accordance with § 11 para. 6 on the basis of the Year 2010.
hb)				The fictitious country-specific revenues are the income shares of all the Community federal contributions pursuant to section 8 (1) including the bankrupting of the banks under the application of the admissions in 2010 and applying the provisions of this law for the year 2011 controlled distribution key with the exception of the key according to lit. b sublit. be.

(8) The net income of the game bank levy is to be divided up to the federal government, to the countries (Vienna as a country) and to the municipalities (Vienna as a municipality). The division between the Länder and the municipalities must be carried out at the local level, whereby the distribution of the share of the municipality in the play bank levy is to be limited exclusively to those municipalities in which a casino is operated. The federal government receives 49%, the Länder 7% and the communes 44% up to an annual amount of 725 000 euros per municipality; the federal government receives 61% of the total, the Länder 20% and the municipalities 19%.

(9) The number of people is determined in 2008 according to the result of the Federal Statistical Office of Austria on the basis of the last census. From 2009 onwards, the population (resident population) will be determined according to the result of the reference date 31, as determined by the Federal Statistical Office of Statistics Austria in the statistics of the population. October, which is to be made available on the Internet homepage of the Federal Statistical Office of Austria until November of the following calendar year, and acts with the beginning of the next calendar year following the date of the reference date, with regard to: of the first statistics of the population on the reference date 31. October 2008, however, for the years 2009 and 2010. The statistics of the population are based on the results of the last census in accordance with § § 1 to 9 of the register-count law, BGBl. I n ° 33/2006, and the data referred to in § 3 (1), section 4 (1) (1) to (5) and (2) of the Registry Counting Act, as well as the statistical quality requirements, also the associated data in § 5 (1) of the The provisions of § 6 (1) to (3) and (6) to (8) as well as § 7 (2) and (3) of the Registry Counting Act are to be applied in a reasonable manner, with the proviso that, if the basic data are in proportion to the the comparative data are contradictory, the Bundesanstalt Statistik Austria is using the basic data by means of appropriate statistical procedures on the basis of the statistical methods used in the last census, Census pursuant to § 9 of the Registry Counting Act has to be corrected and adjusted. The Federal Statistical Office of Statistics Austria has the data of the Tourist Information System according to § 101 of the Foreign Police Act 2005, BGBl. I n ° 157/2005, of the care information system according to § 8 of the Basic Supply Act, BGBl. I n ° 405/1991, and the Asylum seeker information system in accordance with Article 54 of the Asylum Act 2005, BGBl. I No 100/2005, as comparative data in accordance with Section 5 (1) of the Act on Registration Counting.

(10) The graduated population key is set up for the years 2008 to 2010 as follows:

		The determined population of the municipalities will be
		for municipalities with a population of not more than 10 000 1 1/2,
		in the case of municipalities with 10 001 to 20 000 inhabitants, 1 2/3,
		in the case of municipalities with 20 001 to 50 000 inhabitants and
		in the case of cities with their own statutes with a maximum population of 50 2
		and in municipalities with more than 50 000 inhabitants and the City of Vienna, 2 1/3
multiply. These amounts shall be for municipalities whose population is in the range from 9 000 to 10 000, from 18 000 to 20 000 or from 45 000 to 50 000, but in the case of cities with their own staff regulations only for those whose number of inhabitants is in the range from 45 000 to 50 000, a further amount is added. In the case of communes up to 10 000 inhabitants, the population is 1 2/3, and the other municipalities 3 1/3 multiply by the number at which the population exceeds the lower limit. The country-specific census of the municipal figures thus determined results in the graduated population figures of the Länder.

(11) For the years 2011 to 2013, the graduated scale of the population shall be calculated in accordance with the method laid down in paragraph 10, with the proviso that the multiplier for municipalities of up to 10 000 inhabitants and the multiplier for the determination of the other Amount for municipalities with a population in the range of 9 000 to 10 000 are redefined. The new multipliers must be determined on the basis of the profit shares for 2010 in such a way that the losses incurred by the municipalities, which suffer losses as a result of this change, are as close as possible to the sum of EUR 100 million, but not to the sum of EUR 100 million. . The losses are determined from the general changes in the earnings shares, which are shortened by the municipality-demand-allocation means, and in the case of Vienna in the case of the non-shortened earnings. The new multiplier for municipalities up to 10 000 inhabitants is to be determined as a break, the numerator and denominator of which are integers and whose denominator is at most 100. The new multiplier for the determination of the further amount for municipalities with a population of 9 000 to 10 000 is to be determined in such a way that municipalities with 10 000 inhabitants have a municipal number of 16 666 2/3.

§ 10. If the sum of the earnings shares of Vienna as a country and municipality in the Community federal levies, with the exception of the casino levy, exceeds 33% of the corresponding income shares of the countries and municipalities, including Vienna, the additional amount will be each half of the countries except Vienna and the municipalities other than Vienna. An amount of between 30.4 and 33% will in each case be divided into a quarter of the countries except Vienna and a quarter on the municipalities other than Vienna. The division is divided between the countries according to the number of people, the municipalities in accordance with the demolised population key.

§ 11. (1) In order to determine the profit shares of the municipalities in the Community federal levies, with the exception of the play bank levy, first of all the profit shares on the municipalities are carried out in a country-by-country basis, taking into account the keys referred to in section 9 (7). billed (unshortened earnings shares). Of the sums calculated in this way, with the exception of the shares in the advertising tax and the compensation for the abolition of the self-sponsorship (§ 9 paragraph 7 Z 5 lit. b sublit. (bd) are to be separated by 12.7% and transferred to the countries (Vienna as a country); they are-except in Vienna-for the granting of payment of needs to municipalities and municipal associations (Community demand allocation means). From 2011 onwards, these funds will be allocated by EUR 2 million per annum in relation to the municipality-the allocation of needs for the previous year in order to partially finance the financial allocation in accordance with Article 21 (11) for municipalities with more than 10 000 inhabitants. .

(2) The remaining shares are to be transferred to the Länder as municipal income shares in the Community contributions and, apart from in Vienna, to be divided among the individual municipalities in accordance with the following keys:

1.		Those municipalities, whose financial strength in the previous year did not meet the financial needs, will receive 30% of the difference between financial needs and financial strength.
2.		The shares of the beverage tax compensation are distributed in the ratio of the average annual income of beverages and ice-cream tax in the years 1993 to 1997. However, in the case of agglomerations in which the income tax on beverages and edible ice in 1998 or 1999 is more than 50% higher than the average annual income from 1993 to 1997, the average annual income in the Community shall not be the same as in the case of the From 1993 to 1997, the higher value of the years 1998 or 1999 was used for the calculation of the shares of the municipality.
3.		The shares in the municipality-Advertising tax compensation are distributed in the ratio of the income of the municipalities to the advertising levy and the announcement levy in the years 1996 to 1998. The further shares of the municipalities in the advertising space are distributed in the ratio of the population.
4.		Each municipality shall receive an amount of compensation in accordance with paragraph 5.
5.		From the year 2011, municipalities will receive a further compensation advance in accordance with paragraph 6.
6.		Municipalities with more than 2 000 inhabitants will receive a further compensation in accordance with paragraph 8.
7.		The remaining earnings are to be distributed among all municipalities in the country, according to the graduated scale of the population.

(3) The financial needs of each municipality shall be determined by multiplying the national average head rate of the financial strength of the previous year with the graduated population of the municipality (§ 9 (10) and (11)). The national average head ratio is derived from the financial strength (paragraph 1). 4) of all municipalities in the country, divided by the population of the country (§ 9 para. 9).

(4) The financial strength of the previous year shall be determined by using

1.		the basic tax for tax objects in accordance with § 1 para. 2 of the Basic Tax Act 1955, BGBl. No 149, on the basis of the measurement amounts for the previous year (par. 3) and a Hebrew of 360% and
2.		of 39% of the actual income of the municipal tax and the payroll tax of the second preceding year.

(5) The municipalities receive the following amounts per inhabitated per year in euros, with statutary towns of up to 20 000 inhabitants being equivalent to a population of 20 001 to 45 000 inhabitants:

Population	up to 9,300	10.001-18.000	20.001-45.000	over 50,000
Burgenland	8.81	-	50,23	-
Carinthia	6.84	38.26	37,67	38.68
Lower Austria	4.33	46.37	47.41	-
Upper Austria	3.40	44.13	44.72	46.90
Salzburg	2.78	43.36	-	45.82
Steiermark	5.95	42.21	42.41	44.21
Tyrol	3.18	48,89	-	53.56
Vorarlberg	3.37	42.25	42.46	-

Statutary cities with 20 001 to 45 000 inhabitants receive an additional 37,88 euros per inhabitated per year. The shares of the other municipalities are each per inhabitated per inhabitated in Euro:

St. Pölten	56.19
Brunn am Gebirge	20.44
Altmünster	15.11
Hallein	42.09
Seekirchen am Wallersee	5.57
Zell am See	23.06
Mürzzuschlag	21.67
Lustenau	36.98

(6) The municipalities which suffer losses as a result of the change in the graduated population key in accordance with § 9 (11) shall receive in advance shares from the year 2011, the average losses determined by the country-wise and the size class in the According to § 9 (11) per inhabitated, calculated on the basis of the earnings shares for the year 2010. The size classes are made up of the municipalities with a population figure of 10 001 to 18 000, from 20 001 to 45 000 inhabitants and over 50 000 inhabitants, with towns with their own statute up to 20 000 inhabitants, the municipalities of 20 Between 001 and 45 000 inhabitants. The losses per inhabitated of the municipalities outside these size classes will be determined in a common manner.

(7) The shares of the shares referred to in paragraphs 5 and 6 shall be valorised annually in accordance with the trend in net income in the previous year compared with the second preceding year, in accordance with the requirements of the previous year, in accordance with the provisions of (5) already for the first time for the year 2008, for the first time for the year 2011, in the case of the pre-sections in accordance with paragraph 6. The valorised amounts shall be rounded off in commercial terms to the whole of Eurocent. The amounts thus determined are multiplied by the current number of inhabitants of the municipalities in accordance with Article 9 (9), but the classification of the municipalities in the size classes used in this case is governed by the provisions of paragraph 5 above. according to the results of the 2001 census, and in the case of the pre-payments in accordance with paragraph 6, exclusively in accordance with the national population in 2010.

(8) Municipalities with more than 2 000 inhabitants are compensated for the abolition of self-sponsorship by a proportion to be determined as a country and by size-class amount per inhabitant. This amount will be multiplied only with the population of the municipality according to the results of the 2001 census. Municipalities, which are legal entities of hospitals, receive a further advance. The more detailed provisions are to be taken with a regulation (Section 24 (6)).

§ 12. (1) The countries and municipalities shall charge monthly advances on the earnings shares to which they are subject in accordance with the preceding provisions. These advances are calculated on the basis of the yield of the Community's federal contributions in respect of the deductions in accordance with Section 8 (2) (1) (1) of the Federal Government's expenditure in the second preceding month. The deductions in accordance with section 9 (3) shall be carried out in the same monthly instalments, the payment requirements estimated for the current year being based on the payment requirements. Derogations are only allowed for advances for the months of January and February in order to prevent surpluses or credits. The final settlement shall be effected on the basis of the accounts of the Federal Government; however, as soon as the provisional results of the previous financial year are available to the Federal Finance Administration, no later than the end of March, a Interim settlement must be carried out and must, subject to final settlement, be made available to the countries and municipalities of any remaining balances as well as any surpluses in the way of withholding from the proceeds of the proceeds of the proceeds shall be brought forward.

(2) The advances to be paid to the countries and to the whole of the municipalities of each country must be paid to the countries at the latest by the 20. of the month for which they are charged. The Länder, for their part, shall have the shares due to the municipalities in accordance with Article 11 (2), after deduction of the land transfer to these local authorities, by no later than 10. to the month following the month in which they themselves received the shares from the covenant.

(3) In addition to the advances provided for in paragraphs 1 and 2 (2), each year EUR 145 350 000 shall be charged to the Länder and municipalities as advance payments to the expected shares of income tax. The federal government has these advances to the Länder and these have to transfer the shares due to the municipalities after deduction of the state migration to the municipalities according to the graduated population key until the end of December.

§ 13. Surcharges are the charges of totalisateur and bookmaker's betting and the surcharges for these duties. The extent of the surcharges shall not exceed 90% of the totalisateur and bookmaking fee and 30% of the totaliser and bookmaker's fee.

C. Exclusive country (municipality)

§ 14. (1) The exclusive country (municipality) shall be given in particular:

1.		the basic tax;
2.		local tax;
3.		Second place of residence;
4.		the fire protection tax;
5.		Tourist charges;
6.		Hunting and fishing levies (levies on hunting and fishing rights) as well as hunting and fishing card charges;
7.		Toll charges for the use of high-altitude roads of particular importance, which are not primarily related to the connection of all-year-old settlements with the rest of the transport network, but to overcome greater height differences in the accessibility of natural beauties;
8.		Lustability charges (amusement taxes) without the purpose of earning the order;
9.		Levies with the purpose of earning the order, in particular charges for the establishment and operation of radio reception facilities (e.g. television schilling), war sacrificial charges, sports promotion charges (e.g. cultural and sports schilling);
10.		taxes on the holding of animals;
11.		levies of voluntary rents;
12.		charges for the use of public land in the municipalities and the airspace above;
13.		Interesting contributions from land owners and residents;
14.		charges for the use of municipal facilities and facilities;
15.		the Land and municipal administrative charges;
16.		Input fees for applications to the authorities of the Länder responsible for the award of contracts in the context of the award of contracts by contracting entities within the meaning of Article 14b (2) (2) (b) (2) (b) of the VG;
17.		Charges for the parking of multi-track motor vehicles in short-term parking zones according to § 25 of the Road Traffic Regulations 1960-StVO 1960, Federal Law Gazette (BGBl). No. 159/1960.

(2) The levies referred to in paragraph 1 of Z 1, 2, 3, 8, 10, 11, 12, 14 and 17 as well as the municipal administrative charges referred to in paragraph 1 Z 15 are exclusive municipal charges.

(3) If an exclusive country (municipality) is to pay off the fee, the turnover tax is not part of the tax base.

D. Municipal levies on the basis of free decision-making

§ 15. (1) The municipalities shall be authorized to fix the basic tax rates up to the extent of 500% by decision of the municipal representative.

(2) The fixing of the rates by the municipalities may be changed within the calendar year only once, and by 30 June at the latest. The change in the basic tax rates will be due to the beginning of the year.

(3) The municipalities shall also be authorized, by decision of the local authority, to issue the following duties, subject to further authorization, by the national legislation:

1.		Levies (amusement taxes) according to § 14 (1) Z 8, which are levied in hundredparts of the entrance fee, generally up to the extent of 25%, in the case of film screenings up to the extent of 10% of the entrance fee with the exclusion of the charge. Exceptions to this are Lustability charges for events organized by theaters, which receive regular grants from federal, state or local government funds;
2.		, without regard to their amount, charges for holding dogs which are not held as watchdogs, guide dogs or in the exercise of a profession or purchase, and for holding other animals which are not in the exercise of a profession or the acquisition of the labour market;
3.		Charges for voluntary performance in accordance with § 14 (1) (11) (11);
4.		Charges for the use of municipal facilities and facilities operated for public administration purposes, with the exception of road and bridge walls, to an extent to which the presumed annual income of the fees is doubled. The annual requirement for the maintenance and operation of the facility or installation as well as for the rate of return and repayment of the installation costs, taking into account a service life corresponding to the type of installation or installation, shall not exceed.
5.		With effect from 1. Jänner 2006: charges for the parking of multi-track motor vehicles in short-term parking zones according to § 25 StVO 1960. The following are excluded:
a)			Vehicles and vehicles in the public service according to § § 26 and 26a of the StVO 1960;
b)			Vehicles of road service and refuse collection in accordance with § 27 StVO 1960;
c)			vehicles directed by doctors on a journey to the performance of medical assistance, provided that they are marked by a panel in accordance with Article 24 (5) of the StVO 1960;
d)			vehicles which are steered by persons in the qualified ambulatory care service on a journey to carry out such care, provided that they are marked with a table in accordance with Section 24 (5a) of the StVO 1960;
e)			vehicles which are permanently disabled by permanently disabled persons or in which such persons are transported in accordance with Section 29b (3) of the StVO 1960, if the vehicles are marked with the badges in accordance with Section 29b (1) or (5) of the StVO 1960;
f)			vehicles registered for the Confederation, another local authority or a local association, other than passenger cars;
g)			Vehicles which only hold for the purpose of the rise and rise of persons or for the duration of the carrying out of a loading activity.

(4) Regulations of the municipalities on the basis of this Federal Act may be adopted after the latter's proclamation, whereby these regulations may be put into effect at the earliest with the entry into force of this Act. If such regulations are adopted only after the entry into force of this Act, they may be put into effect retroactively with the entry into force of this Act.

§ 16. (1) In order to regulate the collection and administration of the municipal tax (Section 14 (1) (2)), the Land legislation is responsible, unless federal legislation is contrary to law.

(2) The municipalities shall be responsible for the collection and administration of the municipal tax, unless they are contrary to national laws or regulations.

§ 17. (1) The municipality entitled to collect the municipal tax (Section 7 of the Municipal Tax Act 1993, BGBl. No 819), with other municipalities in connection with joint investment in the creation or maintenance of premises, may conclude agreements on a division of income from the municipal tax. The agreement may relate to the total amount of work in the municipality or to the advent of certain premises.

(2) In order to resolve disputes between the municipalities of such agreements, the ordinary courts shall be appointed, subject to the rules applicable to the jurisdiction in civil cases.

(3) The provisions of Section 24 (2) on the statute of limitations shall also apply to property rights claims arising from agreements pursuant to paragraph 1.

§ 18. (1) The regulation of the collection and administration of the property tax (§ 14 (1) (1) (1)) and the fire protection tax (§ 14 (1) (4)) is carried out by federal legislation, with the proviso that, with regard to the basic tax, until the entry into force of a Federal legislation on the basis of a Federal Basic Law Act (Art. 12 and 15 B-VG)

1.		the time liberation for restored residential buildings (§ 21 of the Housing Reconstruction Act, BGBl. N ° 130/1948),
2.		the temporal liberation of new, to-, up, up, and installation (federal law of 11 July 1951, BGBl. 157), and
3.		the survey and administration
to the extent that it is left to national legislation to the extent that it does not comply with federal regulations. The determination of the duration and extent of the basic tax exemptions in the sense of the two federal laws mentioned above is the responsibility of the municipalities. The provisions of § § 186 (1) and (194) (3) of the Federal Tax Code, Federal Law Gazette (BGBl). No 194/1961, do not preclude this special arrangement. The municipalities are responsible for the calculation and fixing of the annual amount of the property tax as well as for the levying and forcible introduction of the property.

(2) The yield of the fire protection tax shall be divided in a country by country in the following ratio:

Burgenland	3,156%
Carinthia	7.109%
Lower Austria	19.469%
Upper Austria	17.803%
Salzburg	7.027%
Steiermark	14.357%
Tyrol	8.854%
Vorarlberg	5.181%
Vienna	17.044%

(3) By 31 March, 30 June, 30 September and 31 December of each year, the payment of the fire protection tax will be paid in the amount of the success of the previous quarter. Section 8 (2) shall apply. The authorities of the Federal Financial Administration are obliged to give the countries, at their request, all the information on the assessment and collection of this levy and its expected yield.

§ 19. The tasks of the congregation regulated in § 15 (1) and (3), § 16 (2) and § 17 (1) and in § 18 (1) of the last sentence are those of one's own sphere of activity, with the exception of the compulsory introduction of the property tax.

III. Financial allocations and grants

(§ § 12 and 13 F-VG 1948)

Financial allocations

§ 20. (1) The Federal Government shall grant the municipalities a financial allocation to the extent of a total of EUR 15 600 000 per year and 0.034% of the net income of levies with a single key (section 9 (1)) for the promotion of public transport undertakings. of the period from November of the previous year to October of each year. This financial allocation will benefit 55% of Vienna as a municipality. The remaining 45% are based in Vienna on the basis of its participation in the Wiener localbahnen AG and on those municipalities that lead one or more bus, trolleybus or tram lines or participate in such a local transport facility predominantly are to be distributed. The shares in this financial allocation to be allocated to the municipalities shall be divided among the individual municipalities on the basis of the arithmetic mean of the ratio of the length of the route and the number of persons transported, with the predominant participation of: The municipality of a local transport company is also to be taken into account for the participation ratio. The assessment of both the condition of participation in a public transport undertaking and the extent of the participation shall be based on the actual economic burden of the burden. Applications for financial allocation shall be submitted by the municipalities to the Federal Minister of Finance by 1 August of each year at the latest.

(2) The Federal Government grants the municipalities for public transport investments a financial allocation to the extent of EUR 16 500 000 per year and 0.034% of the net income of the charges with a single key (Section 9 (1)) of the period of November of the Previous year up to October of each year. This financial allocation shall be allocated as follows:

1.		EUR 500 000 and 3% of the amount determined on the basis of the share of the levies with a single key (Section 9 (1)) are for the granting of financial allocations for published, fixed facilities at nodal points of public Road transport routes (bus stations) are determined. This financial allocation shall not exceed 40% of the total amount of the total investment in each individual case. Requests to grant such a financial allocation shall be submitted by the municipalities to the Federal Minister of Finance by 1 August each year at the latest. The applications shall be subject to proof of the investments made in the previous year and their costs.
2.		The remaining amounts are earmarked for the promotion of investments for trams and trolleybuses, and will benefit the provincial capitals with more than 100 000 inhabitants. The division shall be carried out in accordance with the following hundred sets:

Vienna	64.7
Graz	11,1
Innsbruck	8.7
Linz	8.1
Salzburg	7.4

		Of this financial allocation, the municipalities shall be required to transfer EUR 16 000 000 by 31 July of each year at the latest and the other amounts by 20 December of each year at the latest. The eligible municipalities shall report on the use of this financial allocation by 31 May of the following year to the Federal Minister of Finance. The share in Vienna accounted for by 4.1% of the participation in the Wiener localbahnen AG.
3.		If the financial allocation under Z 1 is not fully exploited, the remaining amount shall be allocated to the municipalities referred to in Z 2 in accordance with the hundreds of rates listed therein.

(3) The Federal Government grants to the cities with their own statute Krems an der Donau and Waidhofen an der Ybbs as a retribution for the additional expenses incurred by these municipalities in that no federal police authorities are established in them, until 30 June of a a financial allocation each year. The amount of this financial allocation shall be determined by the Federal Minister of Finance as a lump sum with a regulation.

§ 21. (1) The federal government grants municipalities (Vienna as a municipality) a financial allocation of 101,874 million euros in 2008 and in the years to come in the amount of the sum of

1.		1.24% of the unshortened profit shares (§ 11 para. 1 first sentence) of the municipalities (Vienna as a municipality) with the exception of the compensation for the abolition of the self-sponsorship (§ 9 para. 7 Z 5 lit. b sublit. bd) and
2.		9.07 million euros annually in 2009 and 2010 and 11.07 million euros in the years 2011 to 2013.
This amount, with the exception of EUR 3.98 million in the years 2008 to 2010 and with the exception of EUR 15.98 million in the years from 2011 to 2013, is to be divided up for the time being according to the number of people, with the quotas thus obtained from those Countries whose needs are not met in accordance with paragraph 6 above, to the detriment of the other countries in terms of their share in the number of people, although each country has to remain in need. The distribution of a further 3.98 million euros will be carried out on a national basis according to the number of people. In the years 2011 to 2013, the share of Vienna is to be cut by 2 million euros per year.

(2) The financial allocations shall be transferred from the Federal Government by 15 July of each year at the latest to the countries which, under the conditions laid down in the following provisions, shall, by no later than 15 August of each year, assign the funds to the municipalities as financial allocation to the To deal with the tasks which have been assigned to them.

(3) The financial allocation shall be based on those municipalities (excluding Vienna) who need such a financial allocation to maintain or restore balance in the budget. This condition shall be met if:

1.		in each case a municipality collects the charges referred to in paragraph 5 to the maximum extent possible, and
2.		a community within the size class with a population figure determined (section 9 (9)) of up to 2 500 inhabitants, of 2 501 to 10 000 inhabitants, of 10 001 to 20 000 inhabitants, of 20 001 to 50 000 inhabitants and of more than 50 000 inhabitants, Financial strength, calculated on the head of the population of the municipality (municipal head rate), with more than 10% below the national average head rate of the financial power (paragraph 1). 5) of all municipalities except Vienna of the same size class.

(4) The calculation basis for the determination of the amount of federal funds to be provided shall be the profit shares of the municipalities within the meaning of this Federal Law, which are derived from the Community federal charges contained in the respective Federal Finance Act. without a bank levy.

(5) The financial strength of a municipality shall be determined from the sum of the property tax, municipal tax, trade tax (according to the commercial income and the business capital), the payroll tax and the drinks tax and the income shares allocated to the municipalities to the Federal charges without the use of a bank levy.

(6) The sum of the financial power (par. 5) the municipalities of the size classes referred to in paragraph 3 Z 2, calculated for one year on the head of the population of the municipalities in this size class, forms the federal average head rate of a size class.

(7) The Federal Government has contributed to the publication of contributions for the municipalities pursuant to the results of the survey on the congregation provided by the Federal Ministry of Finance on the basis of the latest results of the Austrian Statistics on the publication of the congregation for publication. Austrian statistics the level of the negative deviations from the federal average head rate (par. 6) to be determined separately by size class and to be notified to the countries by 31 May of each year at the latest. The financial allocation may not exceed the amount of the difference between its financial strength and 90% of the national average head quota of the size class in question, which is multiplied by the population of the municipality, and may not exceed the difference between its financial strength and 90% of the total number of persons in the municipality in addition, do not exceed the amount of EUR 30 500 and 10% of the remaining difference. The resulting sums of the municipalities of a country form the demand.

(8) The country's share of the additional 3.98 million euro distributed in accordance with paragraph 1 of the third sentence shall be distributed by the country to all municipalities which, taking into account their share under paragraph 7, also have a financial power per capita below 90% of the total National average of the municipalities up to a maximum of 2 500 inhabitants and fulfil the conditions laid down in paragraph 3 Z 1. The distribution shall be in proportion to the differences between the financial strength increased by the allocation referred to in paragraph 7 and 90% of this federal average head rate. The proportion of each authorized congregation shall not exceed this difference.

(9) The directives of the Länder have to provide for a temporary part of the territory for municipal mergers and cooperations, with the minimum level per municipal merger in the first year 80 000 euro, in the second year 60 000 euro, in the third year 40 000 euro and in the fourth year is 20 000 euros. If the funds remaining after the implementation of the distribution operations in accordance with paragraphs 7 and 8 are not sufficient for this part of the preceding part, the financial allocations from the distribution operations in accordance with paragraphs 7 and 8 shall be reduced. In the countries ' directives, other rules may be laid down for this reduction.

(10) The resources at the disposal of the countries after the implementation of the distribution operations referred to in paragraphs 7 to 9 are to be distributed in a further distribution process to the municipalities in such a way that their financial strength (paragraph 1) is not limited to the total number of municipalities. 5) is raised as far as possible to the national average. The most recent accounting documents available are to be used. If the national average is reached, a remaining amount shall be allocated to the municipalities of the country. For these distributional operations, the Länder have to adopt and publish directives.

(11) From 2011, municipalities without Vienna, with more than 10 000 inhabitants, will receive financial allocations of EUR 16 million per year, which shall be determined as follows:

1.		The financial allocation will be charged at EUR 12 million from the funds made available pursuant to the first sentence of paragraph 1, with EUR 2 million by the reduction in the share of the municipality of Vienna, which is regulated in the last sentence of paragraph 1, and by the amount of EUR 2 million by the Abbreviation of the municipality-requirement allocation funds of the non-Vienna countries in accordance with § 11 (1).
2.		These appropriations shall be distributed as follows:
a)			55% will be distributed to cities with their own statutes with more than 10 000 inhabitants in the ratio of the population.
b)			30% will be distributed to the provincial capitals in the ratio of the population.
c)			15% shall be distributed as follows:
ca)				Eligible are all municipalities with more than 10 000 inhabitants, whose financial strength per capita is less than 95% of the respective class average and which satisfy the conditions laid down in paragraph 3 Z 1.
cb)				The calculation basis shall be the difference between 95% of the class average and the financial strength of the municipality, taking into account its part as referred to in paragraph 7, except for any reductions in accordance with paragraph 9.
cc)				The distribution of the funds is carried out in the ratio of the calculation basis.

(12) The financial allocation referred to in paragraph 7 is to be added to the financial power in accordance with Article 11 (4) of the relevant municipalities, except in those countries whose country-wise share had to be raised in accordance with paragraph 1, second sentence, to the need for the financial resources.

(13) The Federal Minister of Finance shall be informed of the allocation of funds by the end of each year, under the terms of the directives. The Federal Government and the Länder are entitled to the results of the building announced by the municipalities (para. 6) to be reviewed by the municipalities. Financial allocations which are wrongly paid by the municipalities shall be repaid to the country which, at its own discretion, has to use these funds for the municipalities.

§ 22. (1) In 2008, the Federal Government grants a demand allocation to the countries in order to maintain or restore the balance in the budget.

(2) The allocation of needs shall be allocated among the Länder in accordance with the national population and shall be transferred in January, April, July and October.

(3) The allocation of needs shall be calculated as follows: The sum of

-		8,346% of the amount of corporation tax and income tax without capital gains tax II after deduction of the pro-rata settlement amount (§ 8 para. 2), and
-		80.55% of the income of housing support contribution
each of the three previous months is reduced by EUR 445 125 000 each. Any negative invoice amount is to be compensated for in the following partial payments.

(4) This financial allocation shall be increased annually by EUR 100 million at the due date of July.

Grants

§ 23. (1) The Federal Government shall grant to the Länder and municipalities the theatre and the theatres for which they are contractually obligated to cover their own account, to the extent of a total of EUR 21.3 million per year, if the The receiving authorities shall provide a basic service at least in the amount of the purpose grant: this appropriation is intended to cover the partial coverage of the current operating loss or an investment effort which is also necessary for the purpose of: to be used and split as follows:

1.		Countries and municipalities that belong to the Theatererholders association of Austrian federal states and cities as ordinary members receive 18 713 000 euros annually. The grant of the purpose grant shall depend on the submission of a distribution proposal to be drawn up by mutual agreement between these countries and municipalities and to be submitted to the Federal Minister of Finance by 31 May of each year at the latest.
2.		Countries and municipalities that do not belong to the theatre-holding association of Austrian federal states and cities as ordinary members, receive EUR 2 587 000 per year for the same purpose as well as otherwise identical conditions. Applications for a special purpose grant shall be submitted by these countries and municipalities to the Federal Minister of Finance by 31 May of each year at the latest.
3.		The amount of the purpose subsidy in accordance with Z 1 or Z 2 shall be determined in accordance with the division ratios applicable to the individual territorial authorities in 2007. However, if the amount of the theatre operation is substantially changed in the case of the local authorities receiving a special purpose grant, this should be taken into account in the allocation of the purpose subsidy. A reduction or increase in the intended grant of the local authority concerned as a result of this circumstance shall, in accordance with the conditions laid down in the first sentence, have to be applied to the other local authorities. However, it is not possible to take over from the local authorities referred to in Z 2 as mentioned in Z 1, or vice versa.
4.		If a local authority, which has already received a special purpose grant or a grant in accordance with Z 3 in 2007, will leave the theatre holding association of Austrian federal states and cities or join the latter, those in Z 1 and 2 shall be shall, in the year following the entry or exit, be altered by the amount received by the local authority or the issuing authority over the last year as a special purpose grant.
5.		The Federal Government can increase the total grant of EUR 21.3 million up to a level fixed in the respective Federal Finance Act and this amount, depending on the financial requirement, to which under Z 1 and 2 or only to those under Z 1 or only divide the countries and municipalities referred to under Z 2.

(2) The Federal Government shall grant to the Länder, for the purposes of the financing of hospitals, a special purpose grant of 0,642% of the amount of the turnover tax after deduction of the amount referred to in Article 8 (2) (1). The division shall be carried out in accordance with Section 9 (7) Z 5 lit. a sublit. as of the above relationship. The provisions relating to the advances to the income shares of the Länder in the Community's federal contributions (Section 12 (1) and (2)) shall apply.

(3) The Federal Government shall provide those municipalities that are legal school-holders in accordance with the compulsory education and training law, BGBl. No. 163/1955, the material expenditure as a prerequisite for the Federal Law on Education and Training Act, BGBl. N ° 242/1962, in conjunction with the BGBl Regulations. No. 134/1963 and BGBl. II No 236/1997, in the current version, the integration of basic information and communication technology into the overall concept of a contemporary general education, the initial provision of software by: Free of charge is available.

(4) The Federal Government grants special purpose grants to the countries for the expansion of the institutional childcare provision and for the financing of the measures for the provision of language early support in the years 2008 to 2010 in the amount of 20 million Euro.

1.		An appropriation of EUR 15 million per year to create additional childcare places in institutional childcare facilities if the country concerned has a basic benefit of at least four-thirds of the purpose of the allocation of allowances. , whereby the provision of services by municipalities as basic services is also to be recognised. The breakdown shall be as follows:

Burgenland	EUR 437 000
Carinthia	EUR 940 000
Lower Austria	EUR 2 812 000
Upper Austria	EUR 2 626 000
Salzburg	EUR 991 000
Steiermark	EUR 1 990 000
Tyrol	EUR 1 326 000
Vorarlberg	EUR 767 000
Vienna	EUR 3 111 000

2.		An appropriation of EUR 5 million per year for the financing of the measures for the provision of early language support in institutional childcare facilities. The breakdown shall be as follows:

Burgenland	EUR 83 500
Carinthia	EUR 239 500
Lower Austria	EUR 658 500
Upper Austria	EUR 734 500
Salzburg	EUR 395 500
Steiermark	EUR 477 500
Tyrol	EUR 400 000
Vorarlberg	EUR 276 000
Vienna	EUR 1 735 000

The special purpose grants are to be transferred from the federal government in two equal rates in June and in December as advance shots. To qualify for purpose grants, the existence of an agreement in accordance with Art. 15a B-VG between the Federal Government and the Länder on the development of the institutional childcare provision and the introduction of the mandatory early linguistic support in institutional childcare facilities, the practical use of special purpose grants and their billing. If this agreement does not enter into force for a country or several countries in a calendar year, the share of the allocation of shares in the Federal Republic of Germany according to Z 1 shall be increased for the other countries in proportion to their shares in the distribution key.

(5) The Federal Government reserves the right to review the dedicated use of its intended grants and to reclaim the use of its intended grants in the event of a dedicating use.

IV. Special and final provisions

Entry into force, special provisions

§ 24. (1) This federal law shall enter into force 1. Jänner 2008 in force.

(2) Property claims based on this federal law shall expire after the end of five years. The time limit shall begin with the date on which the claim could have been claimed for the first time. In addition, the provisions of the ABGB shall apply to the limitation period.

(3) In the period of 1. January 2008 to the end of 31 December 2013

1.		Section 107 of the Landeslehrer-Dienstrechtsgesetz 1984, BGBl. No. 302, and
2.		Section 116 of the Land and Forest Law Teachers Service Law 1985, BGBl. N ° 296,
shall not apply.

(4) Where reference is made in this Federal Act to provisions of other federal laws, these are to be applied in their respectively applicable version.

(5) The Federal Minister of Finance has the keys to the shares in accordance with § 9 (1) and (7) (5) of the charges with a uniform key (Section 9 (1)) for the years 2008 to 2010 by September 2008 at the latest, and for the years 2011 to 2013 until 2013. by September 2011 at the latest. All percentages are to be rounded to three decimal places; if the percentages must be 100%, any rounding differences should be compensated for in the case of those percentages where the rate of rounding is the lowest. Result in changes compared to the unjust value. The percentages thus determined shall be made known by Regulation. The following keys shall apply to the advances due to the determination of the percentage of advances due for 2008:

1.		In accordance with Section 9 (1) of the Federal Government, the Länder (Vienna as a Land) and the municipalities (Vienna as a municipality), the proceeds of the levies with a uniform key are divided in the following hundred-sentence ratio:

	Federation	Countries	Municipalities
Levies with a single key	71,775	16,512	11,713

2.		The shares of the countries and municipalities in the levies with a single key are distributed in accordance with § 9 para. 7 Z 5 according to the following keys:

	Countries	Municipalities
Number of people	70.935%	16.043%
graded population key	-	59,357%
Fix Key	29.065%	24,600%

3.		The country-specific fixed keys according to § 9 paragraph 7 Z 5 lit. a sublit. ad or § 9 para. 7 Z 5 lit. b sublit. be:

	Countries	Municipalities
Burgenland	3.536%	1.484%
Carinthia	7.224%	5.286%
Lower Austria	18.673%	14,078%
Upper Austria	15.647%	16.673%
Salzburg	7.440%	8.175%
Steiermark	14.025%	9,603%
Tyrol	9.562%	9,037%
Vorarlberg	5.404%	5.925%
Vienna	18.489%	29.739%

The Federal Minister of Finance also has to determine the new graduated scale of the population according to § 9 (11) and the amount of the compensation in accordance with § 11 (6) by September 2011 at the latest and to make known by means of a regulation. For the advance payments due to the presentation of the distribution keys for the year 2011, provisional figures are to be determined by the Federal Minister of Finance until December 2010 on the basis of a current forecast and can be made known by means of a regulation. The compensation between the provisional and the final distribution keys shall be in each case in the case of annual accounts.

(6) The effects of the abolition of self-sponsorship in accordance with § 42 and § 46 of the Family Law Equalization Act 1967 in accordance with § 9 para. 2, § 9 paragraph 7 Z 5 lit. a sublit. ac and lit. b sublit. bd and § 11 (8) are to be raised by the Federal Minister of Finance and, in agreement with the Federal Minister for Health, Family and Youth, to be made known by Regulation, with the following:

1.		the determination must be carried out on the basis of the success of the year 2007, the effects of the failure of the contribution of the countries to the family tax compensation fund in accordance with § 45 of the Family Law Equalization Act 1967 are to be taken into account and the values in the form of fixed amounts;
2.		, the impact on the removal of self-sponsorship for non-profit-making hospitals must be identified separately, including the staff of local authorities working for non-profit-making hospitals. Non-profit-making hospitals, whose legal entities are not a local authority, are to be attributed to the Federal Government's impact on the federal government. Changes in the legal entity after 2007 must be taken into account in the compensatory payments;
3.		the other effects on the Länder and on the municipalities as country-wise and on the basis of single-residence, average additional expenditure per inhabitated. The classes of cages shall include at least classes 2 001 to 10 000, 10 001 to 20 000, 20 001 to 50 000 and more than 50 000 inhabitants, where further differentiations may be provided if the survey shows significant differences in the the effects within these classes;
4.		the values for the hull year 2008, on the one hand, and for the other years from 2009 onwards, are to be presented separately, and
5.		Provisional values are to be made when further surveys are required or the results of ongoing procedures are to be seen. The final settlement in accordance with Section 12 (1) shall only be made after the final values have been reached.
The Federal Government has funds in the amount of the effects allocated to it pursuant to Z 2 on non-profit-making hospitals, whose legal entities are not a local authority, to pass on to them for the purpose of financing their tasks.

(7) If § 2 and § 4 of the Special Purpose Act 2001 do not expire at the end of 31 December 2008 (Section 6 (2) second sentence of the Special Purpose Act 2001), then the shares of the countries in the levies with a single key shall be a key distributed according to the provisions of Section 9 (1) (2) and (7) (7) Z 5 lit. d and g regulated method, but without involving the revenue of the countries in accordance with § 1 of the Special Purpose Act 2001, which is referred to in § 9 paragraph 7 Z 5 lit. a sublit. aa and ad controlled deduction or the allocation of EUR 1 780 500 000 in this case is no longer necessary. After a later expiry, the person in Section 9 (1) (2) (2) and (7) (5) (Z) (5) shall enter. d and g controlled key retroactively with 1. Jänner 2009 in force and are the previous advances to roll up.

(8) In 2009, the number of people is determined by reference date 31 to the population statistics of the population. October 2008 according to a provisional resident population on the basis of the data available to the Federal Statistical Office of Statistics Austria in November 2008. In the case of the annual accounts, the compensation shall, in so far as they are not provided for, be made at the next due date.

(9) The share of the proceeds of the Community federal contributions shall be made to those countries which do not have an agreement between the Federal Government, the Länder and the municipalities on a Stability Pact on the basis of the Federal Constitutional Law until 31 December 2008. on appropriations from the Austrian Association of Municipal Debates and the Austrian Association of Cities and Cities, BGBl. I No 61/1998, with the commitment of an average budget surplus of the countries (including Vienna) not below 0.45% of GDP for 2008, 0.49% of GDP for 2009 and 0.52% for the years 2010 to 2013 after ESVG have been ratified and kept in force, monthly by the following amounts:

Burgenland	EUR 3 990 000
Carinthia	EUR 9 180 000
Lower Austria	EUR 25 360 000
Upper Austria	EUR 24 890 000
Salzburg	EUR 9 000 000
Steiermark	EUR 20 140 000
Tyrol	EUR 11 790 000
Vorarlberg	EUR 6 190 000
Vienna	EUR 28 740 000

Once the agreement has been ratified, the proceeds will be refunded in an unshortened form and the amounts withheld since the beginning of the year will be refunded. The amounts withheld in previous years shall remain the Federal Government's final.

(10) With the enforcement of this Federal Act, the following shall be entrusted:

1.		The Federal Minister of Finance, unless otherwise stated below,
2.		the Federal Minister of Finance, in agreement with the Federal Minister for Education, the Arts and Culture, with regard to § 4, but insofar as these provisions relate to the activity and pension expenses of the country referred to in Article 4 (1) (2) (2) (1) (2). Forestry and vocational schools teachers and religious teachers and their relatives or survivors, in agreement with the Federal Minister for Agriculture, Forestry, the Environment and Water Management,
3.		the Federal Minister of Finance, in agreement with the Federal Minister for Agriculture, Forestry, the Environment and Water Management, with regard to the release of regulations pursuant to section 9 (6), last sentence,
4.		the Federal Minister for Education, the Arts and Culture with regard to § 23 (3) and (3) (3) (1),
5.		the Federal Minister of Finance, in agreement with the Federal Chancellor and the Federal Minister for Health, Family and Youth with regard to the invoicing of the purpose grant pursuant to Article 23 (4) (1) (1),
6.		the Federal Minister of Finance, in agreement with the Federal Minister for Education, the Arts and Culture, with regard to the invoicing of the purpose grant pursuant to Article 23 (4) (2) (2),
7.		the Federal Minister for Agriculture, Forestry, the Environment and Water Management with regard to paragraph 3 Z 2,
8.		the Federal Minister of Finance, in agreement with the Federal Minister for Health, Family and Youth, with regard to the presentation of the Regulation pursuant to paragraph 6,
9.		the Federal Minister for Health, Family and Youth with regard to the last sentence of paragraph 6.

Override

§ 25. (1) With the exception of the provisions of Section 24 (2) and (3) of this Article, this Federal Act shall expire on 31 December 2013 with the expiry of the period of 31 December 2013.

(2) Paragraph 24 (9) shall expire at the end of the day in which all countries have fulfilled the conditions required by the national constitutions for the entry into force of the agreement referred to in this provision, and at the Federal Chancellery the following: Notifications from the countries about this. The Federal Chancellor of the Federal Republic of Germany (Bundesgesetzblatt I) will make a separate account of the expiry of the external force.

(3) If, at the beginning of a year, the financial compensation for this year has not yet been regulated by law, the countries and municipalities shall be granted advances on the income shares during the first four calendar months in such a way as to be the same as those of the countries and municipalities. would result in the provisions of this federal law. During the same period of time, the taxation rights granted to the Länder and municipalities under this Federal Act and the provisions relating to the state change shall remain effective.

Article 2

Amendment of the Special Purpose Act 2001

Federal Law, which grants federal states special purpose grants (Special Purpose Act 2001), Federal Law Gazette (BGBl). N ° 691/1988, as last amended by the Federal Law BGBl. I n ° 156/2004, shall be amended as follows:

1. In Section 4a (5), the word order shall be "in the amount of 58.135 million euros to the land of Carinthia" through the phrase "in the amount of 57,252 million euros to the Land of Carinthia" replaced.

2. § 6 reads:

" § 6. (1) Section 4a (1) to (4) shall expire at the end of 31 December 2007.

(2) Section 1 (2) shall expire on the expiry of 31 December 2008. § 1 (1) and (3) to (5), (2) and (4) expire on 31 December 2008 on the condition that an agreement pursuant to Art. 15a B-VG between the Federal Government and the Länder on common quality standards for the promotion of the construction and refurbishment of residential buildings for the purpose of reducing greenhouse gas emissions with the aim of focusing on the achievement of the climate targets in the building sector in the current Austrian Climate Strategy, has been ratified. In the event of a subsequent entry into force of the agreement in accordance with Art. 15a B-VG, Section 1 (1) and (3) to (5), (2) and (4) shall expire retroactively with the expiry of 31 December 2008. "

Article 3

Amendment of the Civil Fund Act 1996

The Civil Fund Act 1996, BGBl. No. 201, as last amended by the Federal Law BGBl. I n ° 13/2007, is hereby amended as follows:

1. In § 3, the introduction rate shall be:

"The funds of the Fund according to § 2, but from 2008 onwards, with the exception of EUR 10 million per year, shall be used as follows:"

2. In § 3 Z 1 the last sentence is:

"Fund funds for the repair of damage to roads which have been transferred from the Federal Government to the Länder with effect from 1 April 2002 or at a later date shall be granted exclusively in accordance with Section 5a."

3. In accordance with § 5, the following § 5a together with the heading is inserted:

" Damage to national roads

§ 5a. (1) From 2008, EUR 10 million will be used annually for the additional financing of measures for the elimination of exceptional damage to roads with effect from 1 April 2002 or at a later date from the Federal Government to the Länder. have been transferred. To acknowledge are only damage that is from the 1. Jänner 2005 were created.

(2) Fund resources shall be 50 vH of the bases of assessment.

(3) Tax bases shall be the expenditure incurred by the countries for the elimination of the damage, in so far as they exceed the base amount of the country. The base amount is EUR 12 million per year, of which the following shares are accounted for by the following countries:

	Burgenland	3.4 vH
	Carinthia	15.2 vH
	Lower Austria	17.0 vH
	Upper Austria	6.0 vH
	Salzburg	6.0 vH
	Steiermark	21.0 vH
	Tyrol	30.1 vH
	Vorarlberg	1.3 vH
	Vienna	0.0 vH

The base amount refers to the expenditure of a country for the elimination of the damage of a year, regardless of the years in which the expenditure is incurred.

(4) If the existing resources are not sufficient for a replacement at this level, the rates shall be reduced evenly and the unused tax bases shall be presented on the next payment date. The Federal Minister of Finance, after consulting the countries, has set out the more detailed principles on the settlement, in particular with regard to the registration deadlines and the payment dates.

(5) In so far as the funds are not used in accordance with paragraph 1, they shall be supplied annually separately to the reserves to be invoied. Section 5 (1), second sentence, shall apply. This part of the reserves is not to be counted against the limitation according to § 5 (1), third sentence. "

4. According to Section 7 (2f), the following paragraph 2g is inserted:

" (2g) The introductory sentence of § 3, § 3 Z 1 last sentence and § 5a in the version of the Federal Law BGBl. I n ° 103/2007 will be 1. Jänner 2008 in force. "

Article 4

Amendment of the Financial Compensation Act 2005

The 2005 Tax Equalization Act, BGBl. N ° 156/2004, as last amended by the Federal Law BGBl. I No 105/2005, is amended as follows:

Section 26 (1) reads as follows:

" (1) This federal law does not enter into force with the exception of the provisions of Section 25 (2) and (3) with the expiry of the 31 December 2007. The head quota compensation according to Article 20 (1) is to be transferred for the last time in 2007 on the basis of the earnings shares for the year 2006. Financial allocations and special purpose subsidies on the basis of this law are to be transferred for the last time to their maturity dates in 2007. "

Article 5

(constitutional provision)

Amendment of the Financial Constitution Act 1948

The Financial Constitutional Law 1948, BGBl. No. 45, as last amended by the Federal Law BGBl. I No 100/2003, shall be amended as follows:

(1) The following paragraph 6 is added to § 7:

"(6) The federal legislation goverts the general provisions and the procedure for the charges administered by the tax authorities of the Federal Government, the Länder and the municipalities."

2. In accordance with section 17 (3c), the following paragraph 3d is inserted:

" (3d) § 7 (6) in the version of the Federal Law BGBl. I n ° 103/2007 shall enter into force 1. Jänner 2010 in force. Federal laws on the basis of this provision may already be used by the Federal Law Gazette BGBl. I No 103/2007. However, they must not be taken before the 1. January 2010 will enter into force. Insofar as the federal legislation does not determine otherwise, existing national legal provisions in the matters of Section 7 (6) shall be repeal. "

Article 6

Amendment of the Federal Law BGBl. No. 301/1989

The Federal Act, with the provisions concerning the settlement of the Federal Housing Fund and the Federal Finance Act 1989, the Housing Subsidies Act 1984 and the Federal Law BGBl. No 373/1988, BGBl. No. 301/1989, in the version of the Federal Law BGBl. No 14/1992 and BGBl. I No 100/2003, shall be amended as follows:

1. § 3 reads:

" § 3. An annual net profit resulting from the respective annual financial statements in accordance with § 2 shall be transferred to the countries in proportion to the following ratio by 31 July of each year, after compensation with an all-due loss before the end of each year:

Burgenland 2.88%

Carinthia 6.43%

Lower Austria 16.84%

Upper Austria 16.04%

Salzburg 6.32%

Steiermark 13.38%

Tyrol 7.80%

Vorarlberg 4.24%

Vienna 26.07% "

(2) The following paragraph 5 is added to § 11:

" (5) § 3 in the version of the Federal Law BGBl. I n ° 103/2007 shall enter into force 1. Jänner 2008 in force. "

Article 7

Amendment of the Family Law Compensatory Act 1967

The Family Law Balancing Act 1967, BGBl. No. 376, as last amended by the Federal Law BGBl. I n ° 102/2007, is amended as follows:

1. § 9c reads:

" § 9c. The provisions relating to family allowances shall apply mutatily to the additional child surcharge, unless otherwise specified in § § 9 to 9b. "

2. § 9d.

3. § 11 reads:

" § 11. (1) In addition to the cases of § 4, the family allowance shall be paid for in each case two months within the first month by the Office of the Residence Tax Office.

(2) The payment is made by bank transfer to a checking account with a domestic or foreign credit company. In the case of circumstances worthy of consideration, the payment shall be made with cash instruction.

(3) The fees for the payment of the family allowance domestiy shall be borne by general budgetary resources. "

4. § 12 reads:

" § 12. (1) The residence tax office has to issue a communication in the event of the emergence or omission of a claim to family allowance. A communication on the receipt of family allowances shall also be issued on the basis of a reasoned request from the person referring to the family allowance.

(2) If the payment of the family allowance is discontinued, the person who has so far referred to the family allowance shall be notified. "

5. § 22 deleted.

6. § 26 (1) and (2) are:

" (1) Those who have been wrongly related to family allowances shall have to repay the corresponding amounts.

(2) Repayment amounts pursuant to paragraph 1 may be credited to any family allowances due or payable. "

7. § 29 (1) (c), (d) and (e).

8. In § 30g (2), the term " ", Section B (§ 39)," and in Section 30g (3), the term " ", Section B," .

9. In § 30k (2), the term " ", Section B (§ 39)," and in Section 30k (3), the term " ", Section B," .

10. In § 31g the term ", Section B," .

11. § 39 reads:

" § 39. (1) The costs of the aid and other measures provided for under this Federal Act must be borne by the compensation fund for family allowances, which is administered by the Federal Minister for Health, Family and Youth. This Fund does not have legal personality.

(2) The appropriations for the compensation fund for family allowances shall be applied as follows:

a)		By contributions of the service providers (service contribution);
b)		EUR 690 392 000 per year before deduction of all the proceeds of income provided for in the respective financial equalisation act must be allocated to the compensation fund for family allowances, with the allocation to 25 vH at the expense of the income tax. the income tax paid and 75 vH shall be charged to the income tax. The allocation from the income tax paid has to be paid in part amounts of € 43 149 500 in the months of February, May, August and November. The allocation from the rise in wage tax has to be made monthly in partial amounts of € 43 149 500. The country-by-country breakdown shall be proportional to the income tax paid in each of the countries in the preceding calendar year, or in accordance with the payroll tax;
c)		by shares in the advent of corporation tax and in income tax in accordance with the relevant financial compensation law;
d)		by contributions from agricultural and forestry holdings;
e)		by replacing the annual cost of the home travel allowance for apprentices from general budget funds.

(3) The provisions of paragraph 2 (2). a and lit. d. The contributions are exclusive federal contributions within the meaning of Section 6 (1) (1) (1) of the Financial Constitutional Law 1948.

(4) The funds of the compensation fund for family allowances are earmarked for the costs of the benefits provided for under this Federal Act.

(5) The compensation fund for family allowances is based on the provisions of the 1985 Act of Maintenance of Family Support, BGBl. No 451/1985, to pay advances to the statutory maintenance obligations. The repayments for the advances shall be paid to the compensation fund for family allowances. "

12. § § 42, 45 and 46 are deleted.

The following paragraph 11 shall be added to Article 55:

" (11) For the entry into force by the Federal Law BGBl. I n ° 103/2007 new, amended, inserted or decayed provisions and the transition to the new legal situation shall be as follows:

a)		§ § 9c, 11, 12, 26 (1) and (2) and 39 shall enter into force on 1 June 2008;
b)		§ § 9d, 22, 29 (1) (c), (d) and (e), 30g (2) and (3), 30k (2) and (3), 31g, 42, 45 and 46 shall be repeal with effect from 31 May 2008;
c)		Article II of the Federal Law BGBl. No 246/1993 will be repeal with effect from 31 May 2008;
d)		the validity of the certificates in accordance with § 5 of Article II of the Federal Law BGBl. N ° 246/1993 ends on 31 May 2008;
e)		§ 43 is to be applied from 1 June 2008 with the proviso that the Federal Government, the Länder and the municipalities, which exceed the number of inhabitants in 2000, and the non-profit-making hospitals for the first time for the working wages of the calendar month may be applied. to be paid in 2008;
f)		the Federal Minister for Social Security and Generations ' Regulation, BGBl. II No 117/2003, concerning the determination of the country contributions to the compensation fund for family allowances is hereby repealed with 31 May 2008. "

Article 8

Amendment of the Environmental Promotion Act

The Environmental Promotion Act (UFG), BGBl. No. 185/1993, as last amended by the Federal Law BGBl. No 24/2007, is hereby amended as follows:

1. § 6 para. 2 reads:

" (2) The Federal Minister for Agriculture, Forestry, the Environment and Water Management may, for purposes of municipal water management (§ § 16 et seq.), pledge funding and grant contracts according to paragraph 1, the extent of which

1.		in the years 1993 to 2000, a total value of EUR 283,424 million,
2.		in 2001, a total value of EUR 254,355 million,
3.		in the years 2002 to 2007, a total value of EUR 218,019 million,
4.		in the years 2008 and 2009, a total of EUR 215 million in cash,
5.		in the years 2010 and 2011, a total of EUR 180 million in cash and
6.		in the years 2012 and 2013, a total value of 135 million euros
. Up to 25 vH of the annual maximum amount can be committed as a anticipation of the respective following year of funding or can be granted on orders pursuant to paragraph 1. Funds which have been promised or which have not been taken up by order, but which have not been used, can be renewed or awarded again by the end of 2013. The Federal Minister for Agriculture, Forestry, the Environment and Water Management, in agreement with the Federal Minister of Finance for the entire period 2008 to 2013, shall, in accordance with Section 7 (1) (1) of the Commission's referral, set the present value of the present value, the maximum may be promised or awarded for measures of refurbishment pursuant to § 17 (1) (4) (4). For reinstatement or replacement measures for the elimination of damage caused by the floods in the summer of 2005 to measures pursuant to § 17 (1) (1) (1) to (3), a total of 20 million euros can be pledged at the expense of the 2005 to 2007 support framework, or shall be forgiven. "

2. § 6 (2a) last sentence reads:

"By the end of 2013, the funds that have been promised or which have not been taken up by order, but which have not been used, can be renewed or awarded again."

3. § 17 (1) Z 4 reads:

" 4.		Measures to renew and rehabilitate
a)			water supply and sewerage facilities, the construction of which took place before 1 April 1973;
b)			Water supply and wastewater disposal facilities that have never been promoted. "

4. In Section 22a (2), the word order shall be deleted " of the Federal Ministry of Finance, "

Fischer

Molterer