Machine Translation of "Change Of The Corporate Employee Pension Act, Of The Income Tax Act 1988, The Orf Act, The Journalist Law, Labour And So..." (Austria)

Change Of The Corporate Employee Pension Act, Of The Income Tax Act 1988, The Orf Act, The Journalist Law, Labour And Social Court Act, Of Familienlastenausgle...

Original Language Title: Änderung des Betrieblichen Mitarbeitervorsorgegesetzes, des Einkommensteuergesetzes 1988, des ORF-Gesetzes, des Journalistengesetzes, des Arbeits- und Sozialgerichtsgesetzes, des Familienlastenausgle...

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Unlimited Searches
Weekly Updates on New Laws
Access to 5,345,848 Global Laws from 110 Countries
View the Original Law Side-by-Side with the Translation

Subscribe Now for only USD$40 per month.

102. Federal Law, with which the Occupational Employee Welfare Act, the Income Tax Act 1988, the Austrian Act of Law, the Law of Journalism, the Labour and Social Welfare Courts Act, the Family Law Balancing Act, the Landarbeitsgesetz 1984 and the Corporate Tax Act 1988 amended

The National Council has decided:

Article 1

Amendment of the Operating Staff Welfare Act

The Corporate Employee Pension Act, BGBl. No 100/2002, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I n ° 141/2006, is amended as follows:

1. The title of this federal law is "Operating staff and self-employment protection law-BMSVG" and the terms "Employee Pension Fund" , and "MV Checkout" shall be defined by the terms "Occupational Pension Fund" and "BV Checkout" in the correct grammatical form.

2. The table of contents is:

" TOC

Part 1
Employee provisions
Section 1
General provisions
§ § 1. and 2. Scope
§ 3. Definitions
§ 4. Linguistic equality
§ 5. References

Section 2

Right of contribution

§ 6. Start and amount of contribution payment
§ 7. Contribution in special cases
§ 8. Restrictions on the supply and the executive

Section 3

Selection and change of the BV cash register

§ § 9. and 10. Selection of the BV Checkout
§ 11. Accession Treaty and counterparty
§ 12. Termination of the Accession Treaty and Change of the BV Checkout
§ 13. Co-action obligation

Section 4

Power Law

§ 14. Claim to be dispatchable
§ 15. Height of the clearance
§ 16. Maturity of the handling
§ 17. Availability of the eligible person for the handling of the goods

Part 2

Occupational safety and health insurance

Section 1
Organisation of the operating pension fund
§ 18. Company Pension Fund
§ 19. Legal form and business restrictions
§ 20. Own resources
§ 21. Supervisory Board
§ 22. Protection of labels
§ 23. Prohibitions on labour

Section 2

Organisational framework

§ 24. Warranty
§ 25. Accounts
§ 26. Administrative costs
§ 27. Cooperation
§ 27a. Allocation procedures in case of non-selection of the BV cash register by the employer

Section 3

Assessment

§ 28. Assessment Community
§ 29. Assessment provisions
§ 30. Assessment rules
§ 31. Assessment Rules
§ 32. Custodian Bank
§ 33. Result Assignment
Section 4
Protective provisions
§ 34. Liability conditions
§ 35. Restrictions on availability
§ 36. Insolvency
§ 37. Curator
§ 38. Satisfaction of the claims

Section 5

Prudential rules

§ 39. Notifications
§ 40. Annual Financial Statements and Accountability Report
§ 41. Transfer of assets allocated to an investment community
§ 42. State Commissioner
§ § 43. up to 45. Procedural and criminal provisions

Part 3

Transitional justice

§ 46. Time scope
§ 47. Transitional provisions
§ 48. Indispensable
Part 4
Self-employment for people who are subject to compulsory insurance in health insurance according to the GSVG
Section 1
General provisions
§ § 49. and 50. Scope
§ 51. Definitions
Section 2
Right of contribution
§ 52. Contribution Performance
§ 53. Accession Treaty
§ 54. Co-action obligation

Section 3

Power Law

§ 55. Claim to a performance from the self-employed
§ 56. Amount of the capital amount
§ 57. Maturity of the capital amount
§ 58. Availability of the eligible person for the amount of the capital

Section 4

Administration of contributions in the BV cash register

§ 59. BV cash registers
§ 60. Accounts
§ 61. Assessment Community
Part 5
Self-employment for self-employed, self-employed and agricultural and forestry managers
Section 1
General provisions
§ 62. Scope
§ 63. Definitions

Section 2

Right of contribution

§ 64. Contribution Performance
§ 65. Accession Treaty
§ 66. Co-action obligation

Section 3

Power Law

§ 67. Claim to a performance from the self-employed
Section 4
Administration of contributions in the BV cash register
§ 68. BV cash registers
§ 69. Accounts
§ 70. Administrative costs
§ 71. Assessment Community

Part 6

Final provisions

§ 72. Enforcement
§ 73. entry into force

Assets

Appendix 1 to § 40
Appendix 2 to § 40 "

3. After the heading "1.Part" the headline "Employee prevention" inserted.

4. § 1 together with the headline is:

" Scope

§ 1. (1) The provisions of 1, 2. and 3. Part applies to employment relationships based on a private-law contract.

(1a) The provisions of the 1. and second part and section 48 (1) apply to free service conditions within the meaning of Section 4 (4) of the General Social Security Act (ASVG), BGBl. No. 189/1955, for the freedom of service of marginally employed persons (Section 5 (2) of the ASVG) as well as for the freedom of service of members of the Management Board within the meaning of Article 4 (1) (6) of the ASVG, which are based on a private-law contract with the the provision that:


1.		to replace the terms "employer", "employee" and "employment relationship" with the terms "employer", "free service provider" and "free service relationship" in the correct grammatical form,
2.		§ 6 (4), 7 (6) and 6a, 9 (2) 4. to 6. Sentence, para. 3 and 4, 10 (2) and (3), 14 (2) (2) (4), final sentence, shall not be applied,
3.		for free service employees who are due to pay for longer periods of time than one month, the monthly fee shall be calculated in respect of the calculation of the fictitious tax base in accordance with § 7 (3) or (4) according to § 44 (8) ASVG.

(2) The exclusion of employment relationships and free service conditions


1.		to countries, municipalities and community associations;
2.		the agricultural and forestry workers in the sense of the Landarbeitsgesetz 1984, BGBl. 287;
3.		to the Federal Government, to which the provisions of the law are to be applied, which make it compulsory to regulate the content of employment relationships;
4.		to foundations, institutions, funds or other institutions to which the Act of Contract Law 1948 (VBG), Federal Law Gazette (BGBl). No 86, pursuant to Section 1 (2) of the German Civil Code (VBG) or other legal provisions;
5.		the collective agreement according to § 13 (6) of the Bundesforstegesetz 1996, BGBl. No. 793. "

(5) The following paragraph 1a is inserted in § 6:

" (1a) The employee has for the duration of one with a legal entity in accordance with Section 8, Section 1 of the Civil Service Act 1986 (ZDG), BGBl. No 679/1986, concluded an agreement pursuant to § 7a ZDG against the same as an employer, in accordance with § 7 (5) and (6) against the Family Tax Equalization Fund (FLAF), entitled to a contribution in accordance with this Federal Act to those of the right-holder selected BV cash register. "

6. § 6 (3) reads:

" (3) If after a social insurance examination in accordance with § 41a of the ASVG, contributions are still to be made by the employer, these contributions, together with interest on arrears, are to be forwarded to the BV cash register, whereby § 63 ASVG is to be applied with the proviso that instead of the word order "Carrier of the accident and pension insurance" shall be the term "BV cash register". If the employer (federal government) still makes contributions according to the BMSVG for already past contribution periods, including interest on arrears from an already terminated employment relationship on the basis of a final court judgment or a judicial comparison (§ 204 of the Code of Civil Procedure, RGBl. No 113/1895), these contributions, together with interest on arrears, shall be paid directly to the employee as a copy. "

7. § 7 together with the headline is:

" Contribution in special cases

§ 7. (1) The employee has for the duration of the respective presence or training service in accordance with § § 19, 37 to 39 of the Wehrgesetz 2001-WG 2001, BGBl. I n ° 146, in the case of a continuing employment relationship, entitlement to a contribution by the employer in the amount of 1.53 vH of the fictitious tax base in the amount of the child care allowance according to § 3 (1) of the Child Care Act (KBGG), BGBl. I No 103/2001. This does not apply to the part of a military service which exceeds twelve months as a time-soldier in accordance with section 19 (1) Z 5 WG 2001, a foreign-service presence service in accordance with § 19 (1) Z 9 WG 2001 or a training service. In the cases of Section 19 (1) (6), (8) and (9) of the WG 2001, the employee is entitled to a contribution by the Federal Government in the same amount for a period of twelve months; the contributions shall be made by the Federal Government through the insurance institution. of public servants in the BV cash register of his former employer.

(2) For the duration of the respective civil service according to § 6a and for the duration of the international service according to § 12b ZDG, the employee shall be entitled to a contribution by the employer in the amount of 1.53 vH for the duration of the employment relationship the fictitious basis of assessment as referred to in paragraph 1, first sentence.

(3) For the duration of a entitlement to sickness benefit under the ASVG, the employee shall be entitled to a contribution by the employer of 1.53 vH of a fictitious tax base in the case of a further employment relationship. This shall be determined by half of the fees due for the calendar month prior to the entry of the insurance case. Special payments shall be disregarded in the determination of the fictitious basis of assessment.

(4) For the duration of a claim for a weekly allowance under the ASVG, the employee shall be entitled to a contribution by the employer of 1.53 vH of a fictitious tax base at the level of one of the remaining employees in the case of a paid employment relationship. Monthly remuneration, calculated on the basis of the remuneration due in the last three calendar months prior to the insurance case (§ 120 (1) Z 3 of the ASVG), including special special payments, unless these are for the duration of the To continue paying weekly money. In the case of a new entry into force of an employment ban in accordance with § 3 of the Maternity Protection Act 1979 (MSchG), BGBl. 221,


1.		immediately following a prior Karenz according to the MSchG in the same employment relationship or
2.		after employment in the same employment relationship between a Karenz and the new employment ban on the basis of the MSchG, which lasts for less than three calendar months,
3.		after employment in an employment relationship established after the termination of the carded employment relationship and before the renewed prohibition of employment, which lasts for less than three calendar months,
in the case of Z 3, the monthly charge for the calendar month preceding the prohibition of employment immediately preceding the date of employment (calculated on the basis of the first sentence) shall be the monthly charge for the last calendar month preceding that To take due account of the full monthly salary of the new employment ban.

(5) For periods of childcare allowance, the employee or the former employee, if the period between the start of the child-care allowance and the end of the last Federal Act (or similar Austrian Federal Act) has Statutory provisions) under federal law) is no more than three years, entitlement to a contribution fee of 1.53 vH of the FLAF in each case pursuant to § 3 paragraph 1 KBGG, pursuant to § 5a paragraph 1 KBGG or according to § 5b 1 KBGG-related child care allowance.

(6) For the duration of an exemption against the loss of pay or a reduction in his normal working time in accordance with § § 14a or 14b AVRAG, the employee is entitled to a contribution rate at the expense of the FLAF in the amount of 1.53 vH of the fictitious Basis of assessment in the amount of the child care allowance according to § 3 paragraph 1 KBGG.

(6a) For the duration of an educational karence according to § 11 AVRAG, the employee is entitled to a contribution to the detriment of the funds from the labour market policy (§ 1 of the Labour Market Policy-Financing Act-AMPFG, BGBl. No 315/1994) in the amount of 1.53 vH of the basis of assessment of the employee-related training allowance in accordance with § 26 (1) of the unemployment insurance act 1977, BGBl. 609/1977. The Labour Market Service (AMS) has the competent institution of sickness insurance for the contribution rate after the 1. To provide the set of necessary data in automative form.

(7) The respective competent institution of sickness insurance shall have the contributions referred to in paragraphs 5, 6 and 6a without a separate application by the employee or the former employee to the BV cash register, in the case of a former employee to the BV cash register of his last employer. In the event of a recovery of child care allowance under the KBGG, the contributions made pursuant to paragraph 5 shall also be reclaimed by the employee or by the former employee for the same period and transferred to the FLAF.

(8) § 6 (1) to (3) shall be applied for the collection of the contributions referred to in paragraphs 1 to 6a. "

8. § 9 (1) and (2) 1. The record is:

" (1) The selection of the BV cash register shall be made in due time by means of an operating agreement in accordance with Section 97 (1) (1) (1b) of the ArbVG or similar Austrian legislation, unless the employer has already been selected by a BV cash register in accordance with § § § 97 (1) (1) (1) (1) 53 (1) has already selected or has already selected a BV cash register pursuant to section 65 (1) and has concluded an accession treaty.

(2) For employees who are not represented by an works council, the selection of the BV cash register by the employer must be made in good time, unless the employer has already been obligated or has already made a selection of a BV cash register pursuant to § 53 (1) already selected a BV cash register in accordance with section 65 (1) and concluded an accession treaty. "

9. § 14 together with headline reads:

" Entitlement to check-in

§ 14. (1) In the event of termination of the employment relationship with the BV cash register, the person entitled to the contract shall be entitled to a copy of the contract.

(2) The right to a disposition pursuant to section 17, para. 1 on the handling of the service shall not exist at the end of the employment relationship


1.		by dismissal by the eligible person, except in the case of termination during a part-time employment according to the MSchG or the Väter-Karenzgesetz (VKG), BGBl. No 651/1989,
2.		by means of indebted dismissal
3.		by unauthorised premature departure, or
4.		provided that no three payment years (36 months of contributions) have been made since the first payment in accordance with § 6 or § 7 after the initial admission of the employment in the context of an employment relationship or the last time (except in the case of dispositions) in accordance with Section 17 (1) (2) or (2) (2) or (2a) of the Directive on a copy of the contract Contribution periods according to § 6 or § 7 are to be combined, irrespective of whether they have been completed with one or more employers. Periods of contribution according to § 6 or § 7 from the date of the assertion of the right to an upright working relationship are not to be included. For compensation contributions due to cancellation compensation, a replacement benefit under the Leave Act, BGBl. No 390/1976, or in accordance with § 9 para. 1 AngG or § 5 of the Law on the Law of the Entgeltfortzahlungsgesetz, BGBl. No 399/1974 pay fees are to be charged in the form of contribution periods, even after the termination of the employment relationship, in the extent to which Article 11 (1) or (2) of the ASVG is to be applied.

(3) The disposal of this copy (par. 2) may not be required by the right-of-property for the right to be made available at the time of termination of one or more of the following employment relationships.

(4) Provided that the employee is not in a working relationship, he/she may be required to do so at any rate.


1.		from the use of an own pension from the statutory pension insurance or similar legislation of the Member States of the European Economic Area (date of service of the final date of the final date), or
2.		after completion of the retirement age for early retirement from the statutory pension insurance scheme or after completion of the 62. Life Year (Korridorpension according to § 4 paragraph 2 of the General Pension Act-APG, BGBl. I n ° 142/2004) if, at the time of termination of the employment relationship, this salter is lower than the age-old age for early retirement from the statutory pension insurance or similar legislation of the Member States of the European Economic Area or
3.		if no contributions have been made to the employee for at least five years under this Federal Act or similar Austrian legislation.

(4a) If an employment relationship is terminated, which has been established after the use of an own pension from a statutory pension insurance scheme or similar legislation of the Member States of the European Economic Area, The right to a copy can only be required under § 17 (1) (1) (1) or (4) on the handling of the copy, without the conditions laid down in paragraph 2 of this article having to be available for the disposal of the copy. The same applies to the termination of a minor employment relationship in accordance with Article 5 (2) of the ASVG after the use of a self-pension from a statutory pension insurance or similar legislation of the Member States of the The European Economic Area, which was founded before that date.

(5) In the event of termination of the employment relationship by the death of the accused person, the handling shall be due to the spouse as well as to the children (choice, care and stepchildren) of the spouse, irrespective of the existence of the conditions laid down in paragraph 2 of this article. Entitled to equal shares, provided that these children are entitled to family allowances in accordance with § 2 of the Family Law Balancing Act (FLAG), BGBl, at the time of the death of the eligible family. No 376/1967. The persons entitled to claim can only demand payment of the copy. These have to make a written claim to the payment claim within three months from the date of the death of the person entitled to the right of payment to the BV cash register. The handling shall be paid within five working days after the next following month after the expiry of this period to the persons entitled to the claims determined by the BV cash register with a debt-relieving effect for the BV cash register. Persons entitled to claim, who have not claimed their claim within the period of three months from the BV cash register, may be entitled to this claim in relation to the spouse or the children within the meaning of the 1. A batch to which a copy shall be made in the sense of the third paragraph. The rate has already been disbursed, pro-rata. If no eligible persons are notified within the three-month period, they shall be refused entry into the legacy according to § 531 of the General Civil Code, JGS. 946/1811.

(6) The creditor has the right to give written notice of the disposition of the BV cash register to be made available by him. In this case, the person entitled to the right of the BV can also order the BV cash register to arrange for the dispositions within the meaning of Article 17 (1) to be made by means of copies from other BV cash registers.

(7) The BV cash register shall be obliged to examine the justified objections of a worker in connection with the contribution or the claim and the priming of account messages in respect of account messages and, if the reason for this is not in their own The competent institution of the sickness insurance institution shall immediately be notified of the situation in order to clarify the situation. "

10. In § 15, last half sentence, the quote is "pursuant to § 17 (1) (1), (3) and (4), (2a) or (3)" .

11. § 16 together with the title is:

" Susceptibility to handling

§ 16. (1) The handling shall be due at the end of the second following calendar month following the assertion of the claim in accordance with § 14 (6) and within five working days according to the employee's disposal pursuant to § 17 (1) Z 1, 3 or 4, whereby the The deadline for maturity is at the earliest with the end of the day of termination of the employment relationship or the period of time arising from § 14 (4) or § 17 (2a) first sentence. Pursuant to Article 17 (1) (1), (3) and (4) or disbursements pursuant to § 17 (3), any amounts which are still part of this subscription are due as a supplement to the settlement.

(2) The person entitled to the right of protection may instruct the BV cash register once to carry out the execution of provisions pursuant to section 17 (1) Z 1, 3 or 4 or (2a) one to six months after due date. The BV cash register shall be bound to such an instruction only if it is received by it at the latest 14 days before the due date pursuant to paragraph 1. In the period of the start-up period, the clearance shall be continued within the framework of the investment community. The end of the last full month of the run-up period shall be subject to an additional allocation of results. "

12. § 17 together with the title is:

" Disposal of the eligible persons via the handling

§ 17. (1) Upon termination of the employment relationship, the eligible person may, except in the cases referred to in § 14 (2),


1.	require the payment of the entire clearance as a capital amount;
2.	the continued assessment of the entire handling up to the existence of the conditions of paragraph 3 shall continue to be required in the BV cash register;
3.	require the transfer of the entire copy to the BV cash register of the new employer or to a BV cash register selected for the purpose of self-employment;
4.	the transfer of the entire handling
a)		to an insurance company where the employee is already an insurer within the framework of an in-company collective insurance scheme (§ 18f of the Insurance Supervision Act, BGBl. No 569/1978), or an insurance undertaking of his choice as a one-off premium for a pension supplementary pension insurance which has been proven to be completed by the person entitled to the right to be eligible (Section 108b of the Income Tax Act 1988-EStG 1988, BGBl. No. 400), or
b)		to a pension fund or to a facility within the meaning of § 5 Z 4 of the Pensionskassengesetz (PKG), BGBl. No 281/1990, in which the eligible person is already a person entitled to the right to be entitled under Section 5 of the PKG (PKG), as a contribution pursuant to Article 15 (3) (10) of the German Act on the PKG,
	require.

(2) If the creditor is not entitled to the declaration on the use of the settlement amount within six months of the termination of the employment relationship or in accordance with the dates arising from § 14 (4) (2) or (3), the Amount to be paid further. In the case of an employment court proceedings initiated within the time limit for the use of the contract concerning the relevant circumstances (such as payment entitlements or the nature of the termination of the employment relationship), the employee may either be within the period of after the first sentence or within six months of the entry of the legal force of the court judgment.

(2a) If the conditions of Section 14 (2) are not available for a disposal on the basis of the handling, and according to a disposition within the meaning of Section 1 (2) (by way of derogation from paragraph 2), the person entitled to the right of property may, even if the conditions of Section 14 (2) are not available, a disposal over the whole of the In the case of the respective BV cash register within the meaning of Section 1 (1) (3), demand shall be made if, since the termination of the employment relationship, the contractual relationship has been made at least three years free of contributions. The service may be made at the earliest after the expiry of the three-year period.

(3) After the expiry of three months from the date of the communication pursuant to Article 27 (4), the BV cash register shall have the right to use a personal pension from the statutory pension insurance or similar legislation of the Member States of the European Economic Area by the eligible persons entitled to pay off as capital amount at the end of the following month (due to the maturity of the copy), provided that the person entitled to the right of payment has not previously had the clearance. "

13. After the title " 2. Part " the headline "Operating system of pre-care" inserted.

14. § 18 (1) reads:

" (1) Who is entitled to accept and to apportion contributions and self-employment orders (§ 1 paragraph 1 Z 21 Bankabsentia Act-BWG, BGBl. No. 532/1993; operating pension fund business) is an operating pension fund (BV cash register) and is subject to the provisions of this Federal Law. "

15. In § 19 (1) the word shall be "Employee Advance business" through the phrase "Company pension fund business" and in paragraph 3, the word "Employee Advance business" through the phrase "In-company Passenger Car Business" replaced.

16. In § 20, para. 2, the parenthesis shall be "(§ 26 (1) and (2))" by the parenthesis expression " (§ 26 (1) and (2) as well as those of the contributions according to § 70 2. and 3. Rate of administration costs to be maintained) " replaced.

17. In § 22 (1) the word "Employee Advance business" through the phrase "Operational Pre-Sorting Shop" replaced.

18. § 24 (1) reads:

" (1) In the cases of § 14 (5) and § 17 (1) (1), (1), (3) and (4), (2a) and (3), the minimum entitlement of the eligible person to the BV cash register shall be:


1.		the sum of the dispatching contributions received from the BV cash register plus
2.		an all-embassy and/or an entitlement to be transferred; and
3.		of the deferment to be transferred from another BV cash register.
In the case of a transfer of a subscription service pursuant to section 12 (3), the minimum claim against the new BV cash register shall be increased to the extent of the dispatching contributions received by the transmitting BV cash register. "

19. § 25 together with headline reads:

" Accounts

§ 25. (1) The BV cash register shall have an account for each person entitled to the right of arrival. This account must contain all essential data and is used for the calculation of the handling claim.

(2) Each year at the end of December of the previous financial year, the person entitled to the right of property is in writing within three months after the payroll data of the BV cash register has been made available (Section 27 (5)), in writing.


1.		the date of settlement acquired at the last balance sheet date,
2.		the contributions made by the employer for the financial year,
3.		the cash costs and administrative costs to be borne by the right-to-person;
4.		the assigned assessment results, and
5.		The total amount of a subscription
to inform. In addition to the name and social security number of the eligible person, essential data are the data required for the fulfilment of the obligations referred to in Z 1 to 5. In addition, the information has to contain the broad guidelines of the investment policy as well as the assessments held at the end of the closing date.

(3) After termination of an employment relationship, which provides a basis pursuant to section 17 (1), the eligible person is within one month of the agreement on the termination type of the employment relationship by the main association of the Austrian social insurance institutions in writing about the possibilities of disposal in accordance with § § 14 (6) and (17) (1) of the Austrian Social Insurance Board. The information has also to contain an indication that the amount of the copy can only be determined after all payouts have been received at the BV cash register and after the profit allocation. In the case of dispositions pursuant to § 17 (1) (1), (3) and (4) or disbursements pursuant to § 17 (3), the right to receive a written information with the information provided in accordance with paragraph 2 (2) (1) to (5) shall be communicated to the eligible person at the same time as the payment is made.

(4) In accordance with the existing technical possibilities, after obtaining the consent of the eligible person, the last sentence, instead of the written information referred to in paragraph 2 and (3), may also be provided with a secure electronic access to the Information at the BV cash register is made possible. The information referred to in the first and second sentences of paragraph 3 may also be delivered electronically, after obtaining the consent of the person entitled to the right to issue and the announcement of an electronic delivery address, instead of the written information.

(5) The BV cash register shall be liable for the accuracy of the account messages on the basis of the payroll data provided by the Social Security Institutions by way of the main association of the Austrian Social Security Institutions.

(6) If no contributions are made for a post-employment relationship after termination of the employment relationship for an uninterrupted period of at least twelve months from the balance sheet date to which the last account message has been drawn up, no contributions shall be made. , by way of derogation from paragraph 2, in each case after each third balance sheet date from the balance sheet date on which the last account message was drawn up, the person entitled to the right to be entitled to a reply shall submit a account message. If, since the balance sheet date on which the last account message has been created, the subscription entitlement changes by more than € 30, a account message shall be sent to the eligible person at that balance sheet date. In the case of secure electronic access by the person entitled to the right to be protected (par. 4) is an annual statement of account to be drawn up. "

(20) The following paragraph 6 is added to Article 26 (5):

" (6) The social insurance institutions as well as the main association of the Austrian social insurance institutions are entitled to investment costs as well as the current costs of incurred investments for the creation and adaptation of the software for the The management of the data for the individual BV funds shall be charged to the BV cash registers, provided that prior to the preparation or adaptation in agreement with the BV funds, the necessity according to BMSVG, the appropriateness and the costs are determined and , The BV cash registers are obliged to replace these established costs in the ratio of their market shares from the date of accounting within one month. For these investment costs, the individual BV cash registers may, by means of the platform or other common facilities formed by them, determine the modalities of the distribution according to the respective market shares, separately for: Entitled under the 1. and 4. Determine the part and the rights groups separately according to § 62 (1) (1) to (6). The social insurance institutions shall have the necessary data available to the platform of the operating pension funds. "

21. § 27 (1), (2), (5) and (6a) are:

" (1) The BV cash register shall be obliged to conclude a service contract with at least one insurance undertaking which is entitled to operate the life insurance. The purpose of this service contract is to inform the eligible persons by way of the BV cash register of the possibility of transferring the copy to an insurance company in accordance with § 17 para. 1 Z 4 or similar Austrian legislation to be informed. In addition, the BV funds are obliged to refer to the possibility of transferring the transfer to a pension fund in the cases of an existing legal relationship under a pension fund contract.

(2) If a performance case is to be expected in accordance with § 17 (1) Z 4, the BV cash register shall be entitled to make available to the insurance undertaking in accordance with paragraph 1 those data in an indirect form of personal data which are sufficient for a sufficiently specific information. are required. The information drawn up by the insurance undertaking in accordance with paragraph 1 shall be transmitted by the BV cash register to the eligible persons in good time prior to the payment of the copy, and the undertaking providing the information shall also be designated.

(5) The social insurance institutions are obliged to pay the annual wage sheet data in automated form by way of the main association of the Austrian social insurance institutions against reimbursement of the costs of the respective affected BV cash registers. To be made available. At the end of an employment relationship, separate payroll data are provided by the social security institutions in an automated form by the main association of the Austrian social insurance institutions against reimbursement of costs. to make immediately available to the relevant BV-funds concerned.

(6a) The social insurance institutions are obliged to pay the BV cash register of the presence service provider for which the Federal Government makes contributions pursuant to section 7 (1) by way of the Main Association of Social Security Institutions to the Federal Ministry for National Defence in Germany. to be notified in the form of a form of automation, together with the information necessary for the transmission of the contributions to the BV cash register of the former employer. "

22. In § 29 paragraph 2 Z 5, the parenthesis shall be "(§ 26)" by the parenthesis expression "(§ § 26 and 70)" replaced.

23. In § 30 para. 2 Z 6 the word group shall be " Real estate funds according to § 1 para. 1 and real estate special funds according to § 1 para. 3 real estate investment fund law, BGBl. I No 80/2003 (ImmoInvFG) " through the word group " Real estate funds according to § 1 Real Estate Investment Fund Act, BGBl. I No 80/2003 (ImmoInvFG) " replaced.

Section 33 (1) reads as follows:

" (1) The allocation of the assessment results to the accounts of the eligible persons shall be made annually at the last balance sheet date. In the case of dispositions pursuant to section 17 (1) (1), (3) and (4), (2a) or in the case of disbursements pursuant to section 17 (3), a separate allocation of the investment results shall be assigned at the end of that month, to which a claim under the provisions of § § 14 (5), 16 or 17 (3) or (3) shall be made of similar Austrian legislation. '

25. In the heading to the 3. Part of the wording is deleted "Entry into force," .

26. Paragraph 5 to 10 of Section 46 shall be given the name "§ 73 (1) to (6)" and shall be given the title "Entry into force" in accordance with § 72 as § 73 (1) to (6). The heading to § 46 reads "Time scope" .

27. § 47 (3) Z 3 reads:


" 3.		The transfer of the agreed transfer amount shall be effected annually at least with one fifth each plus the invoice interest of 6 vH per anno of the outstanding transfer amount, early remittances are permitted. "

28. According to § 48, the 4., 5. and 6. A part and a heading are added and § 49 is given the title "§ 72" :

" 4. Part

Self-employment for people who are subject to compulsory insurance in health insurance according to the GSVG

Section 1

General provisions

Scope

§ 49. (constitutional provision) (1) The dismissal, amendment and repeal of rules, such as those in the 4. Part of this federal law, as well as the enforcement of these regulations, are also in those matters of federal matter, with regard to which the B-VG provides otherwise. The matters governed by these provisions may be carried out directly by federal authorities.

(2) For the provision of persons who are subject to compulsory insurance in the health insurance according to § 2 GSVG (with the exception of persons covered by compulsory insurance in the sickness insurance scheme according to § § 3 paragraph 1 Z 2, 14a or 14b GSVG), the provisions of the second part shall apply (with the exception of Sections 18 (3), 25, 27 (1) to (3) and (8)) and 4. Part of which these persons are obliged to pay contributions in the context of self-employment.

§ 50. (1) The provisions of the first paragraph shall apply to self-employment. (except for § § 4, 5 and 11 (3) and (4)), 3. and 5. Part not to be used.

(2) The provisions of the second part shall apply with the proviso that the terms "self-employed", "self-employed", "self-employed", shall be replaced by the terms "worker", "production", "entitlement" and "handling". "Eligibility for self-employment" and "capital amount" are in the correct grammatical form.

(3) § 27 (4) and (5) shall be applied with the proviso that the social security institution of the commercial economy shall provide the data relevant to those entitled to the rights of the accused within the meaning of § 51 Z 1 according to these provisions, as defined in Article 27 (4) and (5) for Eligible persons according to § 3 Z 2 are provided to the respective affected BV cash registers in automation-assisted form by way of the main association of the Austrian social insurance institutions against reimbursement of the costs has to be provided, whereby to the position of the annual monthly contribution statement of the monthly contribution Proof of contribution basis.

(4) § 27a is to be applied with the proviso that those provisions referring to the Schlichtungsstelle do not apply.

Definitions

§ 51. In the sense of the 4. Part is


1.		an eligible person:
		the person within the meaning of section 49 (2), who has to pay contributions to the BV cash register in accordance with § 52;
2.		A request for a self-employment pension:
		The claims of an eligible employee in a BV cash register; these are made up of the contributions paid into the BV cash register, less the administrative costs withheld, which at most from another BV cash register into this BV cash register , and the assigned results of the assessment.

Section 2

Right of contribution

Contribution Performance

§ 52. (1) For the duration of compulsory insurance in the sickness insurance scheme under the GSVG (§ § 6 and 7 GSVG), the person entitled to the right of protection has a monthly contribution in the amount of 1.53 vH of the contribution basis (paragraph 1). 3).

(2) The social security institution of the commercial economy has the contributions (paragraph 1). 1) in the transferred scope of action according to § 35 GSVG and to transfer to the BV cash register (or BV cash register according to § 27a) selected by the accused person. The contributions referred to in paragraph 1 shall be made by the social security institution of the commercial economy up to the tenth of the second calendar month following their payment, which shall cover the entire contribution debt in accordance with Section 35 of the GSVG for each of the following Months of compulsory insurance have been paid to the BV cash register. Contributions already forwarded to the BV cash register shall not be reimbursed in the event of a retroactive omission of compulsory insurance within the meaning of Section 49 (2). § § 18 to 23 of the GSVG are to be applied with regard to the reporting requirements of the eligible persons. For the collection and collection of these contributions, the relevant regulations shall apply in accordance with the GSVG. The determination of the contribution obligation is the administrative matter according to § § 409 to 417a of the ASVG in conjunction with § 194 GSVG. In addition, if a BV cash register has already been selected for the employees employed by the social security institution of the commercial economy (Section 53 (1)), all the service account numbers assigned to him shall be assigned to the social security institution of the industrial economy. report.

(3) As a contribution basis within the meaning of paragraph 1, the statutory compulsory insurance in the health insurance of these persons is to be used in accordance with § § 25, 26 and 35b of the GSVG, whereby for those according to the GSVG Compulsory insured persons in the case of the application of a provisional basis of contribution according to § 25a GSVG shall be the basis of this contribution basis without any subsequent measurement.

(4) The assignment or pledging of a service within the meaning of § 51 Z 2 shall be legally ineffective, insofar as the person entitled to the right of protection cannot dispose of it. The EO shall apply to the seizure.

Accession Treaty

§ 53. (1) If the creditor has already selected a BV cash register for the employed or free service workers employed by him, and has already entered into an Accession Treaty or has already been assigned a BV cash register in accordance with § 27a, he shall have the following: to make contributions within the meaning of section 52 (1) by way of the social security institution of the commercial economy to this BV cash register. If the applicant has not yet made a commitment to select a BV cash register in accordance with § 9, the applicant has to conclude an Accession Treaty with a BV cash register selected by him. If it comes to the obligation to select the BV cash register (2. Sentence) shall not be initiated at the latest after six months from the beginning of his compulsory insurance (section 49 (2)), the allocation procedure shall be initiated in accordance with § 27a.

(2) If a Schlichtungsstelle (Schlichtungsstelle) has decided on the selection of the BV cash register in accordance with Section 9 (2), the accused person has to select a BV cash register in accordance with the second sentence of the second paragraph.

(3) In particular, the Accession Treaty shall contain:


1.		the selected BV-Kasse;
2.		principles of investment policy;
3.		the conditions for dismissal of the Accession Treaty;
4.		the level of administrative costs in accordance with § 29 (2) Z 5;
5.		the reporting requirements of the self-employed in relation to the BV-Kasse;
6.		an all-due interest guarantee in accordance with section 24 (2);
7.		all the service account numbers of the acceding self-employed;
8.		The type and method of calculation of the cash costs which the BV cash register may charge pursuant to Article 26 (3) (1) (1).

(4) § 12 (1) to (3) applies to the dismissal of the Accession Treaty by the eligible persons or the BV cash register or the consensual termination of the Accession Treaty.

Co-action obligation

§ 54. The person entitled to the contract is obliged to provide the BV cash register with immediate truthfulness in accordance with all circumstances relevant to the contractual relationship and for the administration of the qualifying period.

Section 3

Power Law

Claim to a performance from the self-employed

§ 55. (1) The eligible person shall be entitled after at least two years


1.		of the glory of his business practice within the meaning of Section 93 of the 1994 Commercial Code, BGBl. No 194, or after the cancellation of the compulsory insurance in the health insurance according to the GSVG, or
2.		after termination of the operational activity in the case of a compulsory insured under § 2 (1) (4) of the GSVG,
in the case of three payment years (36 months of contributions), since the first payment pursuant to § 52 (1) or the last available payment (except in the case of injunctions pursuant to § 58 paragraph 1 Z 2 or 3 or paragraph 3), for one or more BV cash registers, the claim to a capital amount from the eligibility for a self-employment scheme.

(2) The availability of the self-employment provisions may, in any case, be required, provided that the eligible person satisfies the condition of Z 1 or Z 2 of the first paragraph of this article.


1.		from the use of an own pension from the statutory pension insurance (the date of service of the final decision) or similar legislation of the Member States of the European Economic Area, or
2.		if the eligible person has not made any contributions pursuant to this Federal Act or similar Austrian legislation for at least five years.

(3) In the event of the death of the eligible person, the amount of the capital shall be paid to the spouse as well as to the children (choice, care and stepchildren) of the eligible person in equal parts, irrespective of the existence of the conditions set out in paragraph 1, provided that: these children are referred to at the time of the death of the family allowance according to § 2 FLAG. The eligible persons can only demand the payment of the capital amount. These have to make a written claim to the payment claim within three months from the date of the death of the person entitled to the right of payment to the BV cash register. The amount of the capital shall be paid within five working days after the next following month after the end of this period to the eligible persons established by the BV cash register with a debt-relieving effect for the BV cash register. Persons entitled to claim, who have not claimed their claim within the period of three months from the BV cash register, may be entitled to this claim in relation to the spouse or the children within the meaning of the 1. The rate to which a capital amount is to be paid in the sense of 3. The rate has already been disbursed, pro-rata. If no eligible persons are notified within the three-month period, the amount of the capital falls into the legacy according to § 531 of the General Civil Code, JGS. 946/1811.

(4) The creditor has to give written information about the amount of capital of the BV cash register which he intends to make available. In this case, the person entitled to the right of the BV can also order the BV cash register to also arrange for the orders within the meaning of section 58 (1) to be made via capital amounts from other BV cash registers.

(5) The BV cash register shall be obliged to examine and, if the cause is responsible, to examine reasonable objections of an eligible person in connection with the contribution or the entitlement to the capital amount and primaries in respect of account messages. is not in its own area, to be sent immediately to the competent institution of the social security system for clarification.

Amount of the capital amount

§ 56. The amount of the capital amount arises from the qualifying period at the end of that month, to which a claim pursuant to § 57 has become due, including a possible guarantee performance at a disposal pursuant to § 58 (1) Z 1, 3 and 4 or (4) or (4).

Maturity of the capital amount

§ 57. (1) The capital amount shall be payable at the end of the second following calendar month following the assertion of the claim in accordance with section 55 (4) and within five working days according to the availability of the eligible person according to § 58, with the time limit to expire at the earliest with the expiry of the period in accordance with § 55 para. 1 Z 1 or 2 or use of an own pension from the statutory pension insurance.

(2) The person entitled to the right of protection may instruct the BV cash register once to carry out the execution of orders in accordance with § 58 by one to six months after due date. The BV cash register shall be bound to such an instruction only if it is received by it at the latest 14 days before the due date pursuant to paragraph 1. The amount of the capital shall be further apportionated within the scope of the investment community during the reopening period. The end of the last full month of the run-up period shall be subject to an additional allocation of results.

Availability of the eligible person for the amount of the capital

§ 58. (1) In the event of the eligibility requirements according to § 55 of the dates referred to in § 55 (1) and (2), the qualifying person may be entitled to the right to claim


1.	require payment of the total amount of capital,
2.	require the continuation of the entire amount of the capital until the conditions set out in paragraph 4 are met in the BV cash register;
3.	require the transfer of the total amount of the capital into a new BV cash register after the resumption of the commercial exercise or in-company activity or a BV cash register of its new employer;
4.	the transfer of the total amount of capital
a)		to an insurance company of his choice as a one-off premium for a pension supplementary pension insurance that is demonstrably completed by the employee (§ 108b of the German Income Tax Act 1988-EStG 1988, BGBl. No. 400), or
b)		to a pension fund, where the eligible person is already entitled to a pension within the meaning of Section 5 of the Pensionskassengesetz-PKG, BGBl. No 281/1990,
	require.

(2) If the creditor does not issue the declaration on the use of the self-employment provision within six months of the dates arising from § 55 (1) and (2) (2) (2) (2), the self-employment provision shall be further apported.

(3) The eligible person may, even if the conditions of § 55 (2) for a disposal of the capital amount are not available, as well as at a disposition within the meaning of paragraph 1 (1) (2) (notwithstanding paragraph 2) a disposal over the entire Demand for self-employment in the respective BV cash register within the meaning of Section 1 (1) (3) if the self-employment relationship has been made free of contributions for at least three years since the exercise or termination of the company's activity. The service may be made at the earliest after the expiry of the three-year period.

(4) After the expiration of three months from the date of the communication pursuant to Article 27 (4), the BV cash register shall have the right to use a personal pension from the statutory pension insurance or similar legislation of the Member States of the European Economic Area by the person entitled to the right to pay the capital amount at the end of the following month (due date of the settlement), unless the creditor has not previously had the amount of capital.

Section 4

Administration of contributions in the BV cash register

BV cash registers

§ 59. The BV cash registers are also entitled to contributions in the sense of the 4. Take in and apporate part.

Accounts

§ 60. (1) The BV cash register shall have an account for each person entitled to the right of arrival. This account must contain all essential data and is used to calculate the amount of capital from self-employment.

(2) Each year at 31 December of the previous financial year, the eligible person shall be entitled to a position within three months after the data of the BV cash register have been made available by the main association of the Austrian social insurance institutions, in writing,


1.		the acquisition of self-employment, acquired at the last balance sheet date,
2.		the contributions made for the financial year by the eligible person;
3.		the cash costs and administrative costs to be borne by the right-to-person;
4.		the assigned assessment results, and
5.		the total acquired rights from the self-employed
to inform. In addition to the name and social security number of the eligible person, essential data are the data required for the fulfilment of the obligations referred to in Z 1 to 5. In addition, the information has to contain the broad guidelines of the investment policy as well as the assessments held at the end of the closing date.

(3) The eligible person is two years after the end of the commercial exercise, after the termination of the compulsory insurance in the health insurance according to the GSVG, or the termination of the operational activity, The Austrian Social Security Board (BV) provides a written declaration on the basis of Article 58 (1) within one month of the agreement on the position of the Austrian Social Security Board (Hauptverband der Austrian Sozialversicherbearer) from the BV cash register. To inform you of the options available pursuant to § § 55 (4) and (58) (1). In the case of dispositions pursuant to section 58 (1) or disbursements pursuant to Section 58 (4), the right to receive a written information with the information referred to in paragraph 2 (2) (1) to (5) is to be submitted to the eligible person at the same time as the payment of the capital amount.

(5) The BV cash register shall be liable for the accuracy of the account messages on the basis of the data provided by the Social Security Institutions by way of the main association of the Austrian Social Security Institutions.

(6) For a qualifying period after the end of the commercial exercise, after the termination of the compulsory insurance in the health insurance according to the GSVG, or the termination of the operating activities for a the uninterrupted period of at least twelve months from the balance sheet date to which the last account message has been created, shall not be subject to any contributions, by way of derogation from paragraph 2, after each third balance sheet date, shall be the right of the person entitled to the right of the right-of-interest calculated from the balance sheet date on which the last account message was created, to submit a account message. If, since the balance sheet date on which the last account message has been created, the qualifying period changes by more than € 30, an account message shall be sent to the eligible person at that balance sheet date. In the case of secure electronic access by the person entitled to the right to be protected (par. 4) is an annual statement of account to be drawn up.

Assessment Community

§ 61. The BV cash register has the assessment of the contributions according to the 4. Part within the framework of the investment community already established in accordance with § 28.

Part 5

Self-employment for self-employed, self-employed and agricultural and forestry managers

Section 1

General provisions

Scope

§ 62. (1) (constitutional provision) The provisions of the 5. Part of the scheme shall apply to self-employment,


1.		of persons who are insured in the pension insurance pursuant to § 2 of the GSVG, on the basis of an exception according to § 5 of the GSVG or compulsory insurance in the sickness insurance scheme according to the ASVG but not in the compulsory insurance in the Health insurance according to § 2 of the GSVG, or
2.		of persons who are covered by compulsory insurance in the pension insurance scheme in accordance with § 2 para. 1 of the farmers ' social security law (BSVG), BGBl. No 559/1978, or
3.		of persons who are covered by compulsory insurance in the pension insurance scheme in accordance with § 2 of the Self-Employed-Social Insurance Act (FSVG), Federal Law Gazette (BGBl). No 624/1978, or
4.		of notaries who are covered by compulsory insurance in the pension insurance scheme in accordance with § 1 of the Notarinsurance Act (NVG), BGBl. No 66/1972, or
5.		of persons who are listed in the list of lawyers (§ 5 of the Bar Code-RAO, RGBl. No 96/1868) or in the list of established European lawyers (§ 9 of the EIRAG, BGBl. I n ° 27/2000), or
6.		Civil engineers (§ 1 of the Civil Engineering Act 1993-ZTG, BGBl. No. 156/1994).
In the context of self-employment, the self-employed person may, in accordance with this part, undertake to commit to a BV cash register by concluding an accession treaty.

(2) The provisions of the second part, with the exception of the following provisions, shall apply to the self-employment provisions: § § 18 (3), 25, 27 (1) to (3) and (8), 27a. Section 27 (4) to (6) and (7) shall apply in accordance with the conditions laid down in § 50 (3), if the contribution is collected by a social insurance institution.

(3) The provisions of the first paragraph shall apply to self-employment. (except for § § 4 and 5), 3. and 4. Part, if not otherwise determined, should not be used.

(4) The provisions of the second part shall apply with the proviso that the terms "self-employed", "self-employed", "self-employed", shall be replaced by the terms "worker", "contribution", "entitlement" and "handling". "Eligibility for self-employment" and "capital amount" are in the correct grammatical form.

(5) ( Constitutional provision ) The release, amendment and repeal of rules, such as those in the 5. Part of this federal law, as well as the enforcement of these regulations, are also in those matters of federal matter, with regard to which the B-VG provides otherwise. The matters governed by these provisions may be carried out directly by federal authorities.

Definitions

§ 63. In the sense of the 5. Part is


1.		an eligible person:
		the person in accordance with § 62 (1), who makes contributions to the BV-Cash Office pursuant to § 64;
2.		A request for a self-employment pension:
		The claims of an eligible employee in a BV cash register; these are made up of the contributions paid into the BV cash register, less the administrative costs withheld, which at most from another BV cash register into this BV cash register , and the assigned results of the assessment.

Section 2

Right of contribution

Contribution Performance

§ 64. (1) The self-employed (§ 62) may, by 31 December 2008, by the conclusion of an accession treaty (§ 65) a monthly contribution for the duration of compulsory insurance (§ 62 para. 1 Z 1, 2 or 3) or the professional exercise (§ 62 para. 1 Z 4, 5 or 6) in the amount of 1.53 vH of the contribution basis according to paragraph 3 to a BV cash register selected by him. A self-employed person, whose compulsory insurance or professional practice begins after 31 December 2007, may within one year after the first-time start of compulsory insurance or the exercise of his/her profession in the sense of the contribution of the first person in the sense of the first. Commit the record.

(2) An adjustment, suspension or restriction of contribution performance for the duration of compulsory insurance or the exercise of the profession until the use of a self-pension from the statutory pension insurance or a welfare institution of a Chamber of the liberal professions is not allowed.

(3) The contribution basis for the purposes of paragraph 1 is:


1.		for self-employed persons within the meaning of Article 62 (1) (1) (1) and (3), the basis of the contribution, which is applicable in accordance with § § 25, 25a, 26 and 35a of the GSVG, without any subsequent measurement;
2.		for self-employed persons within the meaning of section 62 (1) (2), the basis of contributions in the pension insurance pursuant to § § 23, 23a and 33a of the BSVG at the time of the enrollment in the pension insurance scheme, without any subsequent measurement;
3.		for self-employed persons within the meaning of section 62 (1) (4) and (Z) 5 of the amount resulting from § 48 GSVG;
4.		for self-employed persons within the meaning of section 62 (1) Z 6 in the case of paragraph 8 1. The rate of contribution for compulsory insurance in the statutory pension insurance (FSVG or GSVG) without any subsequent measurement, in the case of section 8 2nd sentence, the amount for the pension insurance pursuant to Section 29a of the Civil Engineer-General Act (ZTKG), BGBl. No 157/1994, the relevant contribution basis, which was based on the respective first legally binding decision on contributions to the pension insurance for the respective contribution year, without any follow-up measurement.

(4) For the collection of contributions, the transmission of the relevant data and the forwarding of the contributions in respect of the self-employed persons referred to in § 62 (1) (1) (1) and (3), § 52 (2) applies.

(5) The social security institution of the farmers has the contributions (para. 1) in the transferred sphere of action according to § 33 of the BSVG and to transfer to the BV cash register selected by the accused person. For the collection of these contributions, the regulations on the confiscation of contributions shall apply in accordance with the BSVG. § § 16 to 21 of the BSVG are to be applied with regard to the reporting requirements of the eligible persons. The contributions made pursuant to paragraph 1 are in each case up to the 10th by the social security institution of the farmers. of the second calendar month following the full payment of a contribution month to the BV cash register. The determination of the service obligation according to the basic principle and the amount according to § § 409 bis 417a ASVG in conjunction with § 182 BSVG.

(6) The Insurance Office of the Austrian Notariate has the contributions (para. 1) in the transferred sphere of action and to transfer to the BV cash register selected by the accused person. These contributions shall be subject to the provisions applicable under the NPT on the due date, the deposit and the collection of compulsory contributions, and the reporting and reporting obligations, provided that the contributions to the Health insurance or Pension insurance the contributions to the BV-coffers occur.

(7) The collection of contributions (para. 1) of lawyers (§ 62 (1) (5)) is carried out by the respective selected BV cashier, whereby the transfer of the contributions can be made once a year.

(8) By way of derogation from paragraph 1, the time limit for the exercise of the option for self-employed persons within the meaning of § 62 (1) Z 6 shall begin at the earliest from the date relevant for the inclusion of these self-employed persons in the compulsory insurance according to the FSVG or GSVG , where paragraph 4 applies. If these self-employed persons are included in compulsory insurance under the FSVG or GSVG, they do not take place up to 1. January 2010 can be concluded between the Federal Chamber of Architects and Engineering Consultants with a BV cash register agreement on the collection of contributions and the forwarding of the contributions and the transmission of the contributions for the administration and the assessment of the rights. data of the person entitled to the right of self-employment through the respective chamber to the BV cash register are completed. The transmission of the data of the person entitled to the right of protection shall be subject to his consent. In this case, the deadline for the exercise of the option begins to run from the deadline set by the Federal Chamber of Architects and Engineering Consultants.

(9) The assignment or pledging of any kind of service within the meaning of § 63 Z 2 is legally ineffective, insofar as the person entitled to a service cannot dispose of that. The EO shall apply to the seizure.

Accession Treaty

§ 65. (1) The applicant shall conclude an Accession Treaty with a BV cash register selected by him.

(2) In particular, the Accession Treaty shall contain:


1.		the selected BV-Kasse;
2.		principles of investment policy;
3.		the conditions for dismissal of the Accession Treaty;
4.		the level of administrative costs in accordance with § 29 (2) Z 5;
5.		the reporting requirements of the self-employed in relation to the BV-Kasse;
6.		an all-due interest guarantee in accordance with section 24 (2);
7.		The type and method of calculation of the cash costs which the BV cash register may charge in accordance with § 26 (3) Z 1 or § 70.

(3) § 12 (1) to (3) applies to the dismissal of the Accession Treaty by the eligible persons or the BV cash register or the consensual termination of the Accession Treaty.

Co-action obligation

§ 66. The person entitled to the contract is obliged to provide the BV cash register with immediate truthfulness in accordance with all circumstances relevant to the contractual relationship and for the administration of the qualifying period.

Section 3

Power Law

Claim to a performance from the self-employed

§ 67. (1) The eligible person shall be entitled after at least two years


1.		after the end of his compulsory insurance (§ 62 (1) (1) or (3)) as a result of the cessation of the operational activity or the omission of the professional entitlement or
2.		after the end of his compulsory insurance (§ 62 (1) (2)) as a result of the cessation of the occupational activity which is essential for the pension insurance pursuant to § 2 BSVG,
3.		after completion of the professional exercise (§ 62 para. 1 Z 4, 5 or 6) according to the respective professional regulations
in the case of three payment years (36 months of contributions), since the first payment in accordance with section 64 (1) or the last time available (excluding orders within the meaning of Section 58 (1) (2) or (3) or (3)) of one or more BV cash registers, Entitlement to a capital amount from the eligibility for a self-employment pension.

(2) The right of entitlement in respect of the self-employment provisions pursuant to this part arises from § § 55 (2) to (4), (56), (57) and (58).

Section 4

Administration of contributions in the BV cash register

BV cash registers

§ 68. The BV cash registers are also entitled to contributions in the sense of the 5. Take in and apporate part.

Accounts

§ 69. (1) The BV cash register shall have an account for each person entitled to the right of arrival. This account must contain all essential data and is used to calculate the amount of capital from self-employment.

(2) Each year at 31 December of the previous financial year, the person entitled to the right of property is within three months after the data of the BV cash register is received by the main association of the Austrian social security institutions or a chamber of the free Professions, if a consent of the accused person was obtained, or were made available by the legal person, in writing about


1.		the acquisition of self-employment, acquired at the last balance sheet date,
2.		the contributions made for the financial year by the eligible person;
3.		the cash costs and administrative costs to be borne by the right-to-person;
4.		the assigned assessment results, and
5.		the total acquired rights from the self-employed
to inform. In addition to the name and social security number of the eligible person, essential data are the data required for the fulfilment of the obligations referred to in Z 1 to 5. In addition, the information has to contain the broad guidelines of the investment policy as well as the assessments held at the end of the closing date.

(3) The eligible person is two years after the end of his business practice, the end of his compulsory insurance as a result of the cessation of the occupational activity or the termination of the pension insurance in accordance with § 2 BSVG. the professional exercise, which is provided for in § 67, within one month of the agreement on the final position or termination of the compulsory insurance or the termination of the profession by the main association of the Austrian Social insurance institutions from the BV cash register in writing about the possibilities of disposal in accordance with § 67 to inform. In the case of dispositions in accordance with § 67 or disbursements in accordance with § 67, a written information with the information provided in accordance with section 2 (2) (1) to (5) shall be transmitted to the eligible person at the same time as the payment of the capital amount.

(5) The BV cash register shall be liable for the accuracy of the account messages on the basis of the accounts of the Social Security Institutions by the Main Association of the Austrian Social Security Institutions, a Chamber of the liberal professions or the Data made available to legal persons.

(6) For an uninterrupted period of at least 12 months from the balance sheet date to which the last account message is drawn up, shall be the case for a period of at least twelve months after the end of the commercial exercise or the termination of the business activity. , by way of derogation from paragraph 2, after each third balance sheet date from the balance sheet date on which the last account message has been created, the person entitled to the right of the right to the right to be entitled shall forward a account message to the person entitled to the right to the right of the right to the right of the right to the right of the If, since the balance sheet date on which the last account message has been created, the qualifying period changes by more than € 30, an account message shall be sent to the eligible person at that balance sheet date. In the case of secure electronic access by the person entitled to the right to be protected (par. 4) is an annual statement of account to be drawn up.

Administrative costs

§ 70. If the contributions are raised by a social insurance institution (§ 64 (4) to (6) and (8) (1)). Sentence), § 26 is to be applied, whereby the reimbursement of expenses, regulated in § 26 para. 5, is due to the respective social insurance institution (§ 64). By way of derogation from 1. The rate is the administrative costs with regard to the assessment of contributions, the assessment and administration of the contributions of lawyers and, in the case of § 64 (8) 2. sentence for civil engineers, in a framework contract between the Austrian The Office of Attorneys of the Bar and the respective BV cash register, as well as between the Federal Chamber of Architects and Consulting Engineers and the respective BV cashier, shall determine the administrative costs for all lawyers or civil engineers who are framework contract, which must be the same in percentage terms.

Assessment Community

§ 71. The BV cash register has the assessment of the contributions according to the 5. Part within the framework of the investment community already established in accordance with § 28.

Part 6

Final provisions

Enforcement

§ 72. With the enforcement of this federal law,


1.		of 1. as well as 3. Part (transitional right) of the Federal Minister for Economic Affairs and Labour,
2.		Section 11 (3) and (4) as well as the second part of the Federal Minister of Finance,
3.		§ 6 (2), (2a) and (3) and § 27a of the Federal Minister of Economics and Labour and the Federal Minister for Social Affairs and Consumer Protection in the context of their sphere of action,
4.		§ § 7 para. 3 to 8 and 27 para. 8 the Federal Minister for Health, Women and Youth in agreement with the Federal Minister for Economic Affairs and Labour,
5.		§ 8 of the Federal Minister of Justice,
6.		Section 27 (4) to (6) of the Federal Minister for Social Affairs and Consumer Protection, in agreement with the Federal Minister for Finance,
7.		Section 27 (7) of the Federal Minister for Social Affairs and Consumer Protection,
8.		of the 4th and 5. Part of the Federal Minister for Economic Affairs and Labour and the Federal Minister for Finance within the scope of their action
		"

29. The following paragraphs 7 to 9 are added to § 73:

" (7) The title of this federal law, the renaming of the employee pension fund (MV cash register) into the operating pension fund (BV cash register), the table of contents, § § 1 including heading, 6 para. 1a and 3, 7 including the title, § 9 para. 1 and para. 2 1. Sentence, 14 with headline, 15, 16 and headline, 17 with headline, the headline on the second part, 20 para. 2, 22 para. 1, 24 para. 1, 25 with title, 26 para. 6, 27 para. 1, 2, 5 and 6a, 29 para. 2 Z 5, 30 para. 2 Z 6, 33 para. 1, the title to the 3. Part, 46, 47 para. 3 Z 3, as well as Annex 2 to § 40 in the version of the Federal Law BGBl. I n ° 102/2007 will be 1. Jänner 2008 in force. Section 7 (1) applies only to foreign intervention services in accordance with Section 19 (1) Z 9 WG 2001, which are due to be held after 31 December 2007. Section 7 (6a) also applies to educational cartises running at the time of the entry into force of this Federal Law. § 47 paragraph 3 Z 3 in the version of the Federal Law BGBl. I No 102/2007 shall apply only to agreements concluded after 31 December 2007 in accordance with Section 47 (3) of the Agreement. § 6 para. 1 2. sentence does not apply to the free service relationships of persons within the meaning of § 1 (1a) of the European Union for the period of 31 December 2007. Section 1 (1a) is to be found on 31 December 2007 in the form of vacant service relationships with contractual obligations and immediately following with the same service provider or a service provider within the Group (§ 46 (3) (2)) completed free service relationships with such handling claims shall not apply. Appendix 2 to § 40 in the version of the Federal Law BGBl. I No 102/2007 shall apply to financial years beginning after 31 December 2007.

(8) The 4., 5. and 6. Part of this federal law (excluding § § 49 and 62 (1) and (5)) in the version of the Federal Law BGBl. I n ° 102/2007 will be 1. Jänner 2008 in force. The 4. and 5. Part shall apply for periods of contribution periods as from the entry into force of this Federal Law. By way of derogation from § 52 (2), the contributions for the months of January to and including September 2008 are to be submitted together with the contributions to compulsory insurance in the health insurance according to the GSVG according to § 35 GSVG. By way of derogation from § 64 (4) to (6), the contributions for the months of January to and including September 2008, together with the contributions for the 4, are for the self-employed within the meaning of § 62 (1) (1) (1) to (4). The first quarter of 2008. The contributions for the months of January and December 2008 including interest on the basis of these prescriptions are to be transferred to the BV cash registers until 10 February 2009. Early transfers of the paid contributions to the BV funds by the social insurance institutions are admissible. By way of derogation from § § 50 (3) and 62 (2), the respective social insurance institutions shall have the data referred to in these provisions and in § 27 (4) and (5) of the persons insured with their pension or health insurers until 30 November 2008. In each case, the relevant BV cash registers are to be made available in the form of automation-supported form by the main association of the Austrian social insurance institutions against compensation for costs. These contributions are to be apported to the BV cash register in accordance with § 218 GSVG, § 206 BSVG or § 78 NVG.

(9) ( Constitutional provision ) § § 49 and 62 (1) and (5) in the version of the Federal Law BGBl. I n ° 102/2007 will be 1. Jänner 2008 in force. "

30. Appendix 2 to § 40 (Form A-Assets of the Investment Community) Passiva reads:


" Passiva
I.	Eligibility for a settlement (§ 3 Z 3)
1.		with current contributions
2.		Contributor free
II.	Eligibility for a self-employment pension (§ 51 Z 2)
1.		with current contributions
2.		Contributor free
III.	Eligibility for a self-employment pension (§ 63 Z 2)
1.		with current contributions
2.		Contributor free
IV.	Liabilities
1.		from the purchase of assets
2.		against legal beneficiaries
3.		to employers
4.		to credit institutions
5.		in relation to another investment community
6.		opposite the BV-checkout AG
7.		other
V.	Passive Accounting Line Items
VI.	Other Passiva "

31. Pos III. of Appendix 2 to § 40 (Form B-profit and loss account of the investment community) reads:


" III.	Contributions
-		Current handling fees according to § § 6 and 7
-		Ongoing contributions according to § 52
-		Ongoing contributions according to § 64
-		Transfer of a subscription service from another BV cash register
-		Transfer of an allegation of entitlement "

Article 2

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. No. 400, as last amended by the Federal Law BGBl. I No 100/2007, is hereby amended as follows:

1. In § 4 (4) (1) (1), the following lit. c inserted:


" (c)			Mandatory contributions made to an operating pension fund (BV cash register) for the purposes of § § 6 and 7 BMSVG for free service employees, § 52 (1) and § 64 (1) BMSVG to the extent of a maximum of 1.53% of the contribution basis pursuant to § 6 (5), § 52 (3) and Section 64 (3) of the BMSVG. The condition is that the amount taken into account as the operating expenditure is entered in the tax return on the spot provided for this purpose. A correction of incorrect or forsaken registration is possible until the entry of the legal force of the appellate. "

2. In § 18 (1) Z 2, the phrase "Occupational Pension Act-BMVG" by the abbreviation "BMSVG" replaced.

3. In § § 25 (1) Z 2 lit. a sublit. cc, 108a para. 1, 108h para. 1 Z 1 lit. b and 108h para. 2 becomes the abbreviation "BMVG" by the abbreviation "BMSVG" replaced.

4. § 25 para. 1 Z 2 lit. d is:


" (d)			Deductions and benefits from Occupational Pension Funds (BV), including the references and benefits in the context of the self-employment scheme after the 4. and 5. Part of the BMSVG. "

5. In § 26 Z 7 lit. d will be the phrase " of the company employee health care law-BMVG, BGBl. I No 100/2002, ' , the phrase " BMVG, BGBl. I n ° 100/2002 idF BGBl. I No 36/2005, " and the abbreviation "BMVG" by the abbreviation "BMSVG" replaced.

6. In § 67 (3), the last subparagraph shall be:

" The payroll tax, as well as of capital orders (§ § 55 and 67 BMSVG) of BV cash registers, is 6%. Where the amount of the transfer or the capital amount to be paid to an insurance undertaking is to be paid out, to a credit institution for the exclusive acquisition of shares in a premium-beneficiary pension fund (§ 108b in conjunction with § 17 BMSVG or similar Austrian legislation) or transferred to a pension fund, no payroll tax is applied. The capital payment of incurred pensions is subject to a wage tax of 6%. Additional payments for the purposes of this provision for periods of time for which there is a claim against a BV cash register shall be taxed in accordance with paragraph 10. "

7. In § 124b the following Z 143 is inserted:


" 143.		§ 4 (4) Z 1 lit. c, § 25 (1) Z 2 lit. d and § 67 (3) in the version of the Federal Law BGBl. I n ° 102/2007 will be 1. Jänner 2008 in force. "

Article 3

Amendment of the ORF Act

The Federal Act on Austrian Broadcasting (ORF-Law, ORF-G), BGBl. No 379/1984, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I n ° 52/2007, is amended as follows:

Section 32 (8) reads as follows:

"(8) For free employees of the Österreichischer Rundfunk pursuant to paragraph 4 and for employees pursuant to paragraph 5, the contribution according to § 6 BMVSG shall be made irrespective of the duration and time period of the employment relationship."

(2) The following paragraph 8 is added to § 49:

" (8) § 32 (8) in the version of the Federal Law BGBl. I No 102/2007 shall enter into force 1. Jänner 2008 in force. "

Article 4

Amendment of the Journalists Act

The Journalists Act, StGBl. No. 88/1920, as last amended by the Federal Act BGBl. I No 100/2002, is amended as follows:

1. In Section 8 (5), the quote shall be: "Occupational Pension Act-BMVG" by quoting "Occupational and Selfemployment Pensions Act-BMSVG" and the phrase "entitlement to payment of a copy" through the phrase "Claim at the disposal of a copy" replaced.

(2) The following paragraph 6 is added to § 24 (5):

" (6) § 8 (5) in the version of the Federal Law BGBl. I No 102/2007 shall enter into force 1. Jänner 2008 in force. "

Article 5

Amendment of the Labour and Social Court Act

The Labor and Social Justice Act, BGBl. No. 104/1985, as last amended by the Federal Law BGBl. I No 104/2006, shall be amended as follows:

1. In § 4 (1) Z 3:


" 3.	in the cases of Z 5 to 7, only the court, in whose sprengel
a)		the construction workers ' holiday and terminal office, the payroll, the operating pension fund (BV cash register) or the similar service provider their seat, or
b)		the plaintiff has his residence or habitual residence; "

Section 98 shall be amended as follows:

a) The one with BGBl. Paragraph 103/2001 added to the sales designation "(9)" receives the sales designation "(10)" ;

b) The one with BGBl. I n ° 100/2002, paragraph with the sales designation "(10)" receives the sales designation "(11)" ;

c) The one with BGBl. (No 118/2002), paragraph with the sales designation "(11)" receives the sales designation "(12)" ;

d) The one with BGBl. (No 118/2002), paragraph with the sales designation "(12)" receives the sales designation "(13)" ;

e) The one with BGBl. I n ° 82/2004, paragraph with the sales designation "(10)" receives the sales designation "(14)" ;

(f) The one with BGBl. Paragraph 45/2005, paragraph with the sales designation "(13)" receives the sales designation "(15)" ;

g) The one with BGBl. I No 104/2006, paragraph with the sales designation "(14)" receives the sales designation "(16)" ;

h) The one with BGBl. I No 104/2006, paragraph with the sales designation "(15)" receives the sales designation "(17)" ;

(i) the following paragraph 18 is added after paragraph 17:

" (18) § 4 para. 1 Z 3 in the version of the Federal Law BGBl. I No 102/2007 shall enter into force 1. Jänner 2008 in force. "

Article 6

Amendment of the Family Law Compensatory Act

The Family Law Balancing Act 1967, BGBl. No. 376, as last amended by the Federal Law BGBl. I n ° 101/2007, is amended as follows:

1. § 39l reads:

" § 39l. From the compensation fund for family allowances, sickness insurance institutions are entitled to pay for workers or ex-workers when the period between the start of the childcare allowance and the end of the period of the allowance is paid. the last working relationship under this federal law is not more than three years, for periods of child care allowance within the meaning of Section 7 (5) of the Operating Staff and Self-Employed Welfare Act, BGBl. I n ° 100/2002, similar Austrian federal legislation or similar legislation in implementing laws on the Landarbeitsgesetz (LAG) 1984, BGBl. No 287/1984. The same applies to employees for the duration of an exemption against the removal of the pay or a reduction in the normal working hours according to § § 14a or 14b of the Labour Contract Law Adaptation Act (AVRAG), BGBl. No 459/1993, or similar Austrian legislation or legislation of the same kind in implementing legislation as a LAG. '

(2) The following paragraph 10 is added to § 55:

" (10) § 39l in the version of the BGBl. I No 102/2007 shall enter into force 1. Jänner 2008 in force. "

Article 7

Amendment of the Land Labour Act 1984

The Landarbeitsgesetz 1984, BGBl. No 287, as last amended by the Federal Law BGBl. N ° 61/2007, is hereby amended as follows:

1. (Policy determination) The terms "Employee Pension Fund" and "MV Checkout" shall be replaced by the terms "Occupational Pension Fund" and "BV Checkout" and the expression "BMVG" by the expression "BMSVG" replaced.

1a. (Policy determination) Section 39e (1) reads as follows:

" (1) From the beginning of the second year of service, service providers and service providers may agree on an education card for the period of at least three months to one year against the payment of the remuneration. A new education card can be agreed at the earliest after the expiration of four years from the start of the last education karence (frame period). Education carence can also be agreed in parts, with the duration of a part being at least three months and the total duration of each part within the frame period to be run by the first part of the education karence. shall not be allowed to exceed one year. In the case of the agreement on education and training, consideration should be given to the interests of the service provider and to the requirements of the establishment. In establishments in which a works council responsible for the service is established, it shall be accompanied by the negotiations at the request of the service provider. "

1b. (Policy determination) In accordance with Article 39e (1), the following paragraph 1a is inserted:

" (1a) Service providers and service providers may agree on a period of at least three months up to one year also in a fixed-term service in a seasonal establishment (Section 158 (6)), provided that the fixed-term service ratio is has lasted for three months, and in each case before the arrival of an educational carency or a new education karence, there has been a job on the same employer for at least one year. Periods of fixed-term service to the same employer who, within a period of four years prior to the arrival of the respective education carence and, if necessary, after returning from the last agreed with this service provider, last In the case of education, there is a need for the minimum employment period to be combined. The first and last sentence of paragraph 1 shall apply. "

2. (Policy determination) In Article 39j, the following paragraph 1a is inserted:

" (1a) For the duration of an agreement concluded with a legal entity in accordance with Section 8 (1) of the ZDG, the service provider shall be entitled to the family compensation fund (FLAF) as a service provider pursuant to § 7a ZDG against the same as a service provider, if necessary pursuant to Section 39k (5) and (6) of the Agreement. to a contribution in accordance with this Federal Act to the BV cash register selected by the legal entity. "

3. (federal law directly applicable) Section 39j (3) reads as follows:

" (3) (directly applicable Bundesrech (t) If, after a social insurance examination according to § 41a ASVG, contributions are still to be made by the service provider, these contributions, together with interest on arrears, are to be forwarded to the BV cash register, in which case § 63 ASVG must be applied with the proviso that instead of the word order "Carrier of the accident and pension insurance" shall be the term "BV cash register". If the employer (federal government) still makes contributions according to the BMSVG for already past contribution periods, including interest on arrears from an already terminated service ratio, on the basis of a final court judgment or a judicial comparison (§ 204 ZPO), these contributions, together with interest on arrears, are to be paid directly to the service provider. "

4. (Basic Law and Federal Law Applicable directly) Section 39k and headline reads as follows:

" Contribution in special cases

§ 39k. (Policy determination) (1) For the duration of the respective presence or training service in accordance with § § 19, 37 to 39 WG 2001, the service taker shall be entitled to a contribution by the employer in the amount of 1.53 vH of the fictitious service in the case of continued employment relationship. Basis of assessment in the amount of the child care allowance according to § 3 (1) Children's Care Money Act-KBGG. This does not apply to the part of a military service which exceeds twelve months as a time-soldier in accordance with section 19 (1) Z 5 WG 2001, a foreign-service presence service in accordance with § 19 (1) Z 9 WG 2001 or a training service. In the cases of Section 19 (1) (6), (8) and (9) of the WG 2001, the employee is entitled, for a period of twelve months, to a contribution by the Federal Government at the same level; the contributions shall be made by the Federal Government in the way of the insurance institution. of public servants to the BV cash register of his former service provider.

(2) For the duration of the respective civil service according to § 6a as well as for the duration of the international service according to § 12b ZDG, the service taker shall be entitled to a contribution rate of 1.53 vH in the case of a service ratio of which the service provider is still entitled to a pension. the fictitious basis of assessment as referred to in paragraph 1, first sentence.

(3) For the duration of a claim for sickness benefit under the ASVG, the service taker shall be entitled to a contribution rate of 1.53 vH of a fictitious tax base in the case of a continuing service ratio. This shall be determined by half of the fees due for the calendar month prior to the entry of the insurance case. Special payments shall be disregarded in the determination of the fictitious basis of assessment.

(4) For the duration of a claim for a weekly allowance under the ASVG, the service provider shall be entitled to a contribution rate of 1.53 vH of a fictitious tax base at the level of one of the contributions paid by the employer in the case of a continuing duty. Monthly remuneration, calculated on the basis of the remuneration due in the last three calendar months prior to the insurance case (§ 120 (1) Z 3 of the ASVG), including special special payments, unless these are for the duration of the To continue paying weekly money. In the case of a new entry into force of an employment ban in accordance with § 97


1.		immediately following a prior Karenz under this Federal Act in the same service or
2.		after employment in the same employment relationship between a Karenz and the new prohibition on employment in accordance with § 97, which lasts for less than three calendar months,
3.		after employment in a service which has been established after the termination of the carded service and before the renewed prohibition of employment, which takes less than three calendar months,
in the case of Z 3, the monthly charge for the calendar month preceding the prohibition of employment immediately preceding the date of employment (calculated on the basis of the first sentence) shall be the monthly charge for the last calendar month preceding that To take due account of the full monthly salary of the new employment ban.

(5) In the case of a child-care allowance, the service taker or the former employee, if the period between the start of the child-care allowance and the end of the last of this federal law or similar Austrian Statutory provisions of no more than three years, entitlement to a contribution to the burden of the FLAF in the amount of 1.53 vH of the respective pursuant to § 3 paragraph 1 KBGG, pursuant to § 5a paragraph 1 KBGG or according to § 5b para. 1 KBGG Child care allowance.

(6) (federal law directly applicable) For the duration of an exemption against the loss of pay or a reduction in his normal working hours in accordance with § § 39f or 39h, the service provider is entitled to a contribution rate at the expense of the FLAF in the amount of 1.53 vH of the fictitious Basis of assessment in the amount of the child care allowance according to § 3 paragraph 1 KBGG.

(6a) (federal law directly applicable) For the duration of an education card in accordance with § 39e, the employee is entitled to a contribution rate at the expense of the funds arising from the labour market policy (§ 1 of the Labour Market Policy-Financing Act-AMPFG, BGBl. No 315/1994) in the amount of 1.53 vH of the basis of assessment in the amount of the continuing training received by the service provider in accordance with Section 26 (1) of the unemployment insurance law 1977, BGBl. 609/1977. The Labour Market Service (AMS) has the competent institution of sickness insurance for the contribution rate after the 1. To provide the set of necessary data in automative form.

(7) (federal law directly applicable) The respective competent institution of sickness insurance shall have the contributions referred to in paragraphs 5 and 6 without a separate application by the employee or the former employee to the BV cash register, to a former service provider to the BV cash register of his last office. to provide the service provider. In the event of a recovery of child care allowance under the KBGG, the contributions made in accordance with paragraph 5 shall also be reclaimed by the service taker or by the former service provider and transferred to the FLAF for the same period of time.

(8) (Basic Law and Federal Law Applicable directly) Section 39j (1) to (3) shall apply for the collection of the contributions referred to in paragraphs 1 to 6a. "

5. (Basic Law and Federal Law Applicable directly) § 39q together with headline reads:

" Entitlement to check-in

§ 39q. (Policy determination) (1) On termination of the employment relationship with the BV cash register, the person entitled to the contract shall be entitled to a copy of the goods.

(2) The right to a disposition pursuant to section 39s (1) of the German Patent Office shall not apply when the service is terminated.


1.		by dismissal by the eligible person, except in the case of termination during a part-time employment in accordance with § § 26j, 26k, 26q and 105f, 105g or 105m,
2.		by means of indebted dismissal
3.		by unauthorised premature departure, or
4.		provided that no three payment years (36 months of contributions) have been made since the first payment in accordance with § 39j or § 39k after the initial admission of the employment in the context of a service relationship or the last time (except for the first payment). Orders pursuant to Section 39s (1) Z 2 or Z 3 or (2a) of a copy have passed. Contribution periods according to § 39j or § 39k are to be combined, irrespective of whether they have been completed with one or more service providers. Periods of contribution according to § 39j or § 39k from the date of the assertion of the right to an upright service relationship are not to be included. In the case of compensation contributions due to compensation for dismissal, a substitute performance in accordance with § 75 or on the basis of a remuneration paid in accordance with § 21, periods of contribution are also periods after termination of the employment relationship in the case of § 11 The extent to which the ASVG is to be set off.

(3) The disposal of this copy (par. 2) may not be required by the person entitled to the right to be made available on the basis of a copy at the end of one or more of the following service conditions.

(4) In any case, if the employee is not in a service relationship, the disposal can be made available to the customer.


1.		after completion of the retirement age for early retirement from the statutory pension insurance scheme or after completion of the 62. Life-year (Corridorpension according to § 4 (2) of the General Pensions Act-APG), if this age of seizage is lower at the time of termination of the service than the default age for the early retirement from the legal pension insurance or similar legislation of the Member States of the European Economic Area, or
2.		from the use of an own pension from the statutory pension insurance or similar legislation of the Member States of the European Economic Area (date of service of the final date of the final date), or
3.		if no contributions have been made to the service provider for at least five years under this Federal Act or similar Austrian legislation.

(4a) If an employment relationship is terminated which has been established after the use of an own pension from a statutory pension insurance or similar legislation of the Member States of the European Economic Area, The right to a copy can only be required under § 39s (1) (1) or (4) on the check-in without the conditions laid down in paragraph 2 of this article having to be available for the disposal of the copy. The same shall apply at the end of a minor employment relationship in accordance with Article 5 (2) of the ASVG, after the use of a self-pension from a statutory pension insurance or similar legislation of the Member States of the The European Economic Area, which was founded before that date.

(5) (federal law directly applicable) In the event of termination of the service by the death of the eligible person, the handling shall be due to the spouse as well as to the children (choice, care and stepchildren) of the spouse, irrespective of the existence of the conditions laid down in paragraph 2 of this article. Entitled to equal shares, provided that these children are referred to at the time of death of the eligible family allowance in accordance with Section 2 of the Family Law Compensation Act. The persons entitled to claim can only demand payment of the copy. These have to make a written claim to the payment claim within three months from the date of the death of the person entitled to the right of payment to the BV cash register. The handling shall be paid within five working days after the expiry of this period to the persons entitled to the claims determined by the BV cash register with a debt-relieving effect for the BV cash register. Persons entitled to claim, who have not claimed their claim within the period of three months from the BV cash register, may be entitled to this claim in relation to the spouse or the children within the meaning of the 1. A batch to which a copy shall be made in the sense of the third paragraph. The rate has already been disbursed, pro-rata. If no eligible persons are notified within the three-month period, they shall be refused entry into the inheritance according to § 531 ABGB.

(6) (Policy determination) The person entitled to the right of property has to give written notice of the disposition of the BV cash register to be made available. In this case, the person entitled to the right of the BV can also order the BV cash register to arrange for the disposal of other BV funds to be made available in accordance with section 39s (1).

(7) (federal law directly applicable) The BV cash register shall be obliged to examine reasonable objections by a service provider in connection with the contribution or the claim and the priming in respect of account messages and, if the reason for this is not in its own The competent institution of the sickness insurance institution shall immediately be notified of the situation in order to clarify the situation. "

6. In § 39r paragraph 1, the quote shall be "§ 39s (1), (1), (3) and (4) or (3)" by quoting "§ 39s (1), (1), (3) and (4), (2a) or (3)" replaced .

7. (Policy determination) Section 39r (2) and (3) are as follows:

" (2) The handling shall be due at the end of the second following calendar month after the assertion of the claim in accordance with § 39q (6) and within five working days according to the service of the service provider pursuant to § 39s (1) Z 1, 3 and 4, whereby the The deadline for maturity is at the earliest with the end of the day of termination of the service relationship or the dates arising from § 39q para. 4 or § 39s para. 2a first sentence begins to run. Amounts outstanding pursuant to § 39s (1) (1), (3) and (4) or disbursements pursuant to section 39s (3), and amounts still to be paid in connection with this settlement, shall be due as a supplement to the supplementary pension.

(3) The person entitled to the right of protection may instruct the BV cash register once to carry out the execution of provisions pursuant to section 39s (1), (1), (3) or (4) or (2a), one to six months after the due date. The BV cash register shall be bound to such an instruction only if it is received by it at the latest 14 days before the due date pursuant to paragraph 1. In the period of the start-up period, the clearance shall be continued within the framework of the investment community. The end of the last full month of the run-up period shall be subject to an additional allocation of results. "

8. (Basic Law and Federal Law Applicable directly) Section 39s and headline reads:

" Disposal of the eligible persons via the handling

§ 39s. (Policy determination) (1) Upon termination of the service, the eligible person may, except in the cases referred to in section 39q (2),


1.	require the payment of the entire clearance as a capital amount;
2.	the entire handling until the conditions of paragraph 3 are satisfied, continue to be held in the BV cash register;
3.	require the transfer of the entire copy to the BV cash register of the new service provider;
4.	the transfer of the entire handling
a)		an insurance undertaking in which the employee is already an insurer within the framework of an in-company collective insurance scheme (Section 18f of the Insurance Supervision Act) or an insurance undertaking of his choice as a one-off premium for an insurance undertaking of his choice as a single premium for a Verifiably completed pension supplementary pension insurance (§ 108b EStG 1988) or
b)		to a pension fund or to a body within the meaning of § 5 Z 4 of the Pensionskassengesetz-PKG, in which the eligible person is already entitled to a pension pursuant to § 5 PKG, as a contribution pursuant to Section 15 (3) Z 10 PKG,
require.

(2) If the creditor is not entitled to the declaration on the use of the settlement amount within six months of the termination of the service, or in accordance with the dates arising from § 39q (4) (1) or (3), the Amount to be paid further. In the event of an employment court proceedings initiated within the time limit for the use of the contract concerning the relevant circumstances (such as payment entitlements or the nature of the termination of the service), the service taker may either be within the time limit after the first sentence or within six months of the entry of the legal force of the court judgment.

(2a) If the conditions of § 39q (2) are not available for a disposition on the handling of the goods, as well as after a disposition pursuant to Section 1 (1) (2) (by way of derogation from paragraph 2), the person entitled to the right of property may be made available for the entire handling of the goods. in the respective BV cash register within the meaning of paragraph 1 (1) (3), if the eligibility for a service has been made free of contributions at least three years since the termination of the service. The order may be made after the expiry of the three-year period.

(3) (federal law directly applicable) After the expiration of three months from the date of the agreement pursuant to § 27 (4) BMSVG, the BV cash register shall have the right to use a personal pension from the statutory pension insurance or similar legislation of the Member States. of the European Economic Area by the eligible persons entitled to pay the clearance as the capital amount at the end of the following month (due date of the settlement), provided that the creditor has not previously had the clearance. "

9. (Policy determination) In accordance with § 39v the following § 39w is inserted:

" § 39w. (Policy determination) § § 39j to 39s also apply to free service conditions in the sense of § 4 paragraph 4 ASVG, for free service conditions of marginally employed persons in accordance with § 5 sec. 2 ASVG as well as for free service relationships of board members in the sense of § § § § 4 ASVG. 4 (1) (6) ASVG, which are based on a private-law contract, provided that:


1.		to replace the terms "service taker" with the terms "free service", "free service",
2.		§ § 39j (4), 39k (6), 39m (3) fourth and fifth sentence, (3a), (3b), (7) and (8), 39q (2) (2) (4), last sentence, shall not be applied,
3.		for free service workers who are due to pay for longer periods of time than one month, the monthly remuneration shall be calculated in respect of the calculation of the fictitious basis of assessment pursuant to Section 39k (3) or (4) according to § 44 (8) of the ASVG. "

10. (Policy determination) Section 114 (3) reads as follows:

If, in the opinion of the Agricultural and Forestry Inspection, the use of a work (auxiliary) substance or work product endangers the service takers, it shall be entitled to take a sample to the extent strictly necessary and to the extent necessary to: To carry out a technical examination by an institution which is authorised to do so. The service provider shall be notified of the removal of the sample. In addition, the agricultural and forestry inspection authorities, where, according to their opinion, the drinking water supplied to the service taker, or food delivered to the service providers, endangers the health of the competent authorities, the competent authorities shall: District Management Authority. "

11 . (Policy Determination) In section 238 (3) of the last sentence, the expression "in place" by the expression "to the place" replaced.

12. (Policy determination) In § 242 (3), the word "is" by the word "are" replaced.

13. (Policy determination) In Section 253 (1), the quote shall be: "§ 248 (4)" by quoting "§ 248 (3)" replaced.

14. (Policy determination) In section 258 (2), the word order shall be "of significant changes" through the phrase "significant changes" replaced.

15. (Policy determination) In Section 260 (2) (2), the expression " "after those" by the expression "after the" replaced.

16. (Policy determination) In Section 261 (1) (2), the word "Society" by the word "Cooperative" replaced.

17. (Policy determination) In Section 262 (2), the word "Main piece" by the word "Subsection" replaced.

18. (Policy determination) In Section 264 (2), the quote shall be: "§ 284 (4)" by quoting "§ 284 (3)" replaced.

19. (Policy determination) In Section 265 (2), the word "Society" by the word "Cooperative" replaced.

20. (Policy determination) In Section 267 (6), the quote shall be: " 4 Z 2 to 5 " by quoting " 5 Z 2 to 5 " replaced.

21. (Policy determination) In § 272, the term " "Section" by the expression "Subsection" replaced.

22. (Policy determination) In § 273 (1), the term " "Society" by the expression "Cooperative" and the expression "Main piece" by the expression "Subsection" replaced.

23. (Policy determination) Section 284 (2) reads as follows:

" (2) (Policy determination) To the extent that the basic provisions of this Federal Act refer to other federal laws, these are to be applied in the following versions:


1.		Hausgehilfen-und Hausangestelltengesetz, BGBl. No. 235/1962, in the version of the Federal Law BGBl. I No 100/2002,
2.		Industrial Order 1994 (GewO 1994), BGBl. No. 194, in the version of the Federal Law BGBl. I No 60/2007,
3.		Executive order, RGBl. No. 79/1896, in the version of the Federal Law BGBl. I No 56/2006,
4.		General Social Security Act-ASVG, BGBl. No. 189/1955, in the version of the Federal Law BGBl. I No 45/2007,
5.		Income Tax Act 1988-EStG 1988, BGBl. No. 400, in the version of the Federal Law BGBl. I No 24/2007,
6.		Farmers-Social Security Law-BSVG, BGBl. No. 559/1978, in the version of the Federal Law BGBl. No 49/2007,
7.		Industrial Social Security Act GSVG, BGBl. No. 560/1978, in the version of the Federal Law BGBl. I No 31/2007,
8.		General civil code, JGS No. 946/1811, in the version of the Federal Law BGBl. I No 113/2006,
9.		Civil Procedure Code-ZPO, RGBl. No. 120/1895, in the version of the Federal Law BGBl. I No 7/2006,
10.		General Pension Act (APG), BGBl. I n ° 142/2004, in the version of the Federal Law BGBl. I No 31/2007,
11.		Labor and Social Courts Act-ASGG, BGBl. No. 104/1985, in the version of the Federal Law BGBl. I No 104/2006,
12.		Federal law on the division of capital companies (gap G), BGBl. No. 304/1996, in the version of the Federal Law BGBl. I No 75/2006,
13.		Wehrgesetz 2001-WG 2001, BGBl. I n ° 146, in the version of the Federal Law BGBl. I No 116/2006,
14.		Civil Service Law 1986-ZDG, BGBl. No. 679, in the version of the Federal Law BGBl. I No 40/2006,
15.		Unemployment Insurance Act 1977 (AlVG), BGBl. No. 609, in the version of the Federal Law BGBl. I No 131/2006,
16.		Labour Market Promotion Act-AMFG, BGBl. No 31/1969, in the version of the Federal Law BGBl. I No 113/2006,
17.		Child Care Money Act (KBGG), BGBl. I n ° 103/2001, as amended by the Federal Law BGBl. I No 168/2006,
18.		Company employee and self-employment protection law-BMSVG, BGBl. I n ° 100/2002, as amended by the Federal Law BGBl. I No 102/2007,
19.		Investment Fund Act-InvFG 1993, BGBl. No. 532/1993, in the version of the Federal Law BGBl. I No 60/2007,
20.		Pensionskassengesetz-PKG, BGBl. No. 281/1990, in the version of the Federal Law BGBl. I No 141/2006,
21.		Solemn Law 1957, BGBl. No. 153, in the version of the Federal Law BGBl. No 144/1983,
22.		Home Labor Act 1960, BGBl. No. 105/1961, in the version of the Federal Law BGBl. I No 98/2001,
23.		School teaching law 1986-SchUG, BGBl. No. 472, in the version of the Federal Law BGBl. I No 113/2006,
24.		School Organization Law, BGBl. No. 242/1962, in the version of the Federal Law BGBl. I No 113/2006,
25.		Victims ' Care Act, BGBl. No. 183/1947, in the version of the Federal Law BGBl. I No 169/2006,
26.		Development Cooperation Act (EZA-G), BGBl. I n ° 49/2002, as amended by the Federal Law BGBl. I No 65/2003,
27.		Chemicals Act 1996-ChemG 1996, BGBl. I No 53/1997, as amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 13/2006,
28.		Plant Protection Products Act 1997, BGBl. I n ° 60, in the version of the Federal Law BGBl. I No 55/2007,
29.		Waste Management Act 2002-AWG 2002, BGBl. I n ° 102, in the version of the Federal Law BGBl. No 43/2007,
30.		Biocide Products Act (Biocide G), BGBl. No 105/2000, in the version of the Federal Law BGBl. I No 151/2004,
31.		Workers ' Protection Act-ASchG, BGBl. No. 450/1994, in the version of the Federal Law BGBl. I No 147/2006,
32.		Medical Law 1998-Medical Law 1998, BGBl. I n ° 169, as amended by the Federal Law BGBl. I No 122/2006,
33.		Agricultural and Forestry Vocational Training Act-LFBAG, BGBl. No 298/1990, as amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 46/2005,
34.		Angestelltengesetz, BGBl. No 292/1921, in the version of the Federal Law BGBl. I No 35/2006,
35.		Law on property rights, BGBl. No. 538/1923, in the version of the Federal Law BGBl. I No 143/2004,
36.		Workplace-Backup Act 1991-APSG, BGBl. No. 683, in the version of the Federal Law BGBl. I No 56/2005,
37.		Stock Law 1965, BGBl. No. 98, in the version of the Federal Law BGBl. I No 103/2006,
38.		GmbH-Gesetz-GmbHG, RGBl. No. 58/1906, in the version of the Federal Law BGBl. I No 103/2006,
39.		Labour Constitutional Law, BGBl. No. 22/1974, in the version of the Federal Law BGBl. I No 147/2006,
40.		Corporate Code, dRGBl. No. 219/1897, in the version of the Federal Law BGBl. I No 103/2006,
41.		National Council Electoral Regulations 1992, BGBl. No. 471, in the version of the Federal Law BGBl. I No 28/2007,
42.		SCE law, BGBl. I No 104/2006,
43.		Insurance Supervision Act, BGBl. No. 569/1978, as amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 56/2007,
44.		Family Law Balancing Act 1967, BGBl. No. 376, in the version of the Federal Law BGBl. I No 24/2007,
45.		Labour Market Policy-Financing Act-AMPFG, BGBl. No. 315/1994, in the version of the Federal Law BGBl. I No 104/2007.

24. (Policy determination) Section 285 (17) Z 6 lit c reads as follows:


" (c)			the transfer of the agreed transfer amount shall be effected annually at least with one fifth each plus the interest on the invoice of 6 vH per anno of the transfer amount still to be negotiated, early transfers are permitted; "

25. (Basic Law and Federal Law Applicable directly) The following paragraphs 32 and 33 are added to section 285:

" (32) (federal law directly applicable) The implementing laws of the Länder for § § 39e (1) and (1a), 39j (1) and (8), 39g (1) to (5) and (8), 39q (1) to (4a) and (6), 39r (1) to (3), 39s (1) to (2a), 39w, 114 (3), 238 (3), 242 (3), 253 (1), 258 (2), 260 (2) Z 2, 261 (1) (2), (2), (2), (2) 2, 265 (2), 267 (6), 272 (1), 284 (2) and 285 (17) (6). (c) shall be adopted within six months of the date of the event.

(33) (Policy determination) The implementing legislation must provide that:


1.		Section 39k (1) applies only to foreign intervention services pursuant to Section 19 (1) (1) (9) of the WG 2001, which are due to enter into force after the entry into force of the implementing act, and
2.		Section 39k (6a) also applies to educational careers running at the time of the entry into force of the implementing law,
3.		Service providers and service providers who have already agreed on an education karence before the entry into force of the implementing law, can agree on a new education karence at the earliest three years after the return from this education karence.
4.		shall not apply for the freedom of service of persons in the meaning of Article 39w of section 39j (1) 2. existing before the entry into force of the implementing law,
5.		§ 39w. On the date of the entry into force of the Implementing Act, there are free service relationships with contractually defined settlement claims and immediately following with the same service provider or a service provider within the Group (§ 46 3 (3) (2) of the BMSVG (BMSVG) does not apply to any vacant service relationships with such handling claims. "

Article 8

Amendment of the Corporate Tax Act 1988

The Corporate Tax Act 1988, BGBl. No. 401, as last amended by the Federal Law BGBl. I No 100/2007, is hereby amended as follows:

In Section 6 (5), the word order shall be " Occupational Pension Act-BMVG, BGBl. I No 100/2002 by the abbreviation "BMSVG" replaced.

Fischer

Molterer

Change Of The Corporate Employee Pension Act, Of The Income Tax Act 1988, The Orf Act, The Journalist Law, Labour And Social Court Act, Of Familienlastenausgle...

Original Language Title: Änderung des Betrieblichen Mitarbeitervorsorgegesetzes, des Einkommensteuergesetzes 1988, des ORF-Gesetzes, des Journalistengesetzes, des Arbeits- und Sozialgerichtsgesetzes, des Familienlastenausgle...

Subscribe to a Global-Regulation Premium Membership Today!

Search Translated Laws of Austria