Key Benefits:
Regulation of the Federal Minister of Finance concerning a list of those gold coins which are subject to the criteria of the tax exemption in accordance with § 6 (1) Z 8 lit. j Sales tax law 1994 in the calendar year 2007 in any case fulfilled
On the basis of § 6 (1) Z 8 lit. j of the sales tax law 1994, BGBl. No. 663/1994, in the version of the Federal Law BGBl. I No 101/2006, shall be ordered:
The coins listed below are deemed to be coins which, during the 2007 calendar year, are subject to the criteria of § 6 (1) Z 8 lit. j sublit. bb of the sales tax law 1994.
Explanatory notes
a) |
The exemption shall apply to all emissions from a piece drawn up in this list, except for coins with a purity of less than 900 thousandths. |
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b) |
The list is arranged in alphabetical order of the countries and the denominations of the coins. Coins of the same category are ordered in ascending order of their value. |
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c) |
The denomination of the coins is equivalent to the currency indicated on them. In those cases where the currency is not quoted in the Latin alphabet, the name (as far as possible) is enclosed in brackets. |
COUNTRY OF ISSUE |
NAME OF COINS |
AFGHANISTAN |
(20 AFGHANI) |
10 000 AFGHANI |
|
( 1 / 2 AMANI) |
|
(1 AMANI) |
|
(2 AMANI) |
|
(4 GRAMS) |
|
(8 GRAMS) |
|
1 TILLA |
|
2 TILLAS |
|
ALBANIA |
50 LEKE |
100 LEKE |
|
200 LEKE |
|
500 LEKE |
|
ALDERNEY |
25 POUNDS |
ANDORRA |
50 DINERS |
100 DINERS |
|
250 DINERS |
|
1 SOVEREIGN |
|
ANGUILLA |
5 DOLLARS |
10 DOLLARS |
|
20 DOLLARS |
|
100 DOLLARS |
|
EQUATORIAL GUINEA |
250 PESETAS |
500 PESETAS |
|
750 PESETAS |
|
1 000 PESETAS |
|
5 000 PESETAS |
|
ARGENTINA |
1 ARGENTINO |
ETHIOPIA |
400 BIRR |
600 BIRR |
|
10 (DOLLARS) |
|
20 (DOLLARS) |
|
50 (DOLLARS) |
|
100 (DOLLARS) |
|
200 (DOLLARS) |
|
AUSTRALIA |
5 DOLLARS |
15 DOLLARS |
|
25 DOLLARS |
|
50 DOLLARS |
|
100 DOLLARS |
|
150 DOLLARS |
|
200 DOLLARS |
|
250 DOLLARS |
|
500 DOLLARS |
|
1 000 DOLLARS |
|
2 500 DOLLARS |
|
3 000 DOLLARS |
|
10 000 DOLLARS |
|
1 / 2 SOVEREIGN (= 1 / 2 POUND) |
|
1 SOVEREIGN (= 1 POUND) |
|
BAHAMAS |
10 DOLLARS |
20 DOLLARS |
|
25 DOLLARS |
|
50 DOLLARS |
|
100 DOLLARS |
|
150 DOLLARS |
|
200 DOLLARS |
|
2 500 DOLLARS |
|
BELGIUM |
ECU 10 |
ECU 25 |
|
ECU 50 |
|
ECU 100 |
|
100 EURO |
|
10 FRANCS |
|
20 FRANCS |
|
5 000 FRANCS |
|
BELIZE |
25 DOLLARS |
50 DOLLARS |
|
100 DOLLARS |
|
250 DOLLARS |
|
BERMUDAS |
10 DOLLARS |
25 DOLLARS |
|
50 DOLLARS |
|
60 DOLLARS |
|
100 DOLLARS |
|
200 DOLLARS |
|
250 DOLLARS |
|
BHUTAN |
1 SERTUM |
2 SERTUMS |
|
5 SERTUMS |
|
BOLIVIEN |
4 000 PESOS BOLIVIANOS |
BOTSUANA |
5 PULA |
150 PULA |
|
10 THEBE |
|
BRAZIL |
300 CRUZEIROS |
(4 000 REIS) |
|
(5 000 REIS) |
|
(6 400 REIS) |
|
(10 000 REIS) |
|
(20 000 REIS) |
|
BRITISH VIRGIN ISLANDS |
100 DOLLARS |
BULGARIA |
10 LEVA |
100 LEVA |
|
BURUNDI |
10 FRANCS |
25 FRANCS |
|
50 FRANCS |
|
100 FRANCS |
|
CAYMANINSELN |
25 DOLLARS |
50 DOLLARS |
|
100 DOLLARS |
|
250 DOLLARS |
|
CHILE |
2 PESOS |
5 PESOS |
|
10 PESOS |
|
20 PESOS |
|
50 PESOS |
|
100 PESOS |
|
200 PESOS |
|
CHINA |
5 / 20 YUAN ( 1 / 20 oz) |
10 / 50 YUAN ( 1 / 10 oz) |
|
25 / 100 YUAN ( 1 / 4 oz) |
|
50 / 200 YUAN ( 1 / 2 oz) |
|
100 / 500 YUAN (1 oz) |
|
5 (YUAN) |
|
10 (YUAN) |
|
25 (YUAN) |
|
50 (YUAN) |
|
100 (YUAN) |
|
150 (YUAN) |
|
200 (YUAN) |
|
250 (YUAN) |
|
300 (YUAN) |
|
400 (YUAN) |
|
450 (YUAN) |
|
500 (YUAN) |
|
1 000 (YUAN) |
|
COOK ISLANDS |
100 DOLLARS |
200 DOLLARS |
|
250 DOLLARS |
|
COSTA RICA |
5 COLONES |
10 COLONES |
|
20 COLONES |
|
50 COLONES |
|
100 COLONES |
|
200 COLONES |
|
1 500 COLONES |
|
5 000 COLONES |
|
25 000 COLONES |
|
CÔTE D' IVOIRE |
10 FRANCS |
25 FRANCS |
|
50 FRANCS |
|
100 FRANCS |
|
DENMARK |
10 KRONER |
20 KRONER |
|
GERMANY |
1 DM |
100 EURO |
|
10 MARK |
|
20 MARK |
|
DOMINICAN REPUBLIC |
30 PESOS |
100 PESOS |
|
200 PESOS |
|
250 PESOS |
|
ECUADOR |
1 CONDOR |
10 SUCRES |
|
EL SALVADOR |
25 COLONES |
50 COLONES |
|
100 COLONES |
|
200 COLONES |
|
250 COLONES |
|
FIDSCHI |
200 DOLLARS |
250 DOLLARS |
|
FINLAND |
10 MARKAA |
20 MARKAA |
|
FRANCE |
10 EURO |
20 EURO |
|
50 EURO |
|
5 FRANCS |
|
10 FRANCS |
|
20 FRANCS |
|
40 FRANCS |
|
50 FRANCS |
|
100 FRANCS |
|
GABUN |
10 FRANCS |
25 FRANCS |
|
50 FRANCS |
|
100 FRANCS |
|
1 000 FRANCS |
|
3 000 FRANCS |
|
5 000 FRANCS |
|
10 000 FRANCS |
|
20 000 FRANCS |
|
GAMBIA |
200 DALASIS |
500 DALASIS |
|
1 000 DALASIS |
|
GIBRALTAR |
2 CROWNS |
25 POUNDS |
|
50 POUNDS |
|
100 POUNDS |
|
1 / 25 ROYAL |
|
1 / 10 ROYAL |
|
1 / 5 ROYAL |
|
1 / 2 ROYAL |
|
1 ROYAL |
|
GUATEMALA |
5 QUETZALES |
10 QUETZALES |
|
20 QUETZALES |
|
GUERNSEY |
1 POUND |
5 POUNDS |
|
10 POUNDS |
|
25 POUNDS |
|
50 POUNDS |
|
100 POUNDS |
|
GUINEA |
1 000 FRANCS |
2 000 FRANCS |
|
5 000 FRANCS |
|
10 000 FRANCS |
|
HAITI |
20 GOURDES |
50 GOURDES |
|
100 GOURDES |
|
200 GOURDES |
|
500 GOURDES |
|
1 000 GOURDES |
|
HONDURAS |
200 LEMPIRAS |
500 LEMPIRAS |
|
HONG Kong |
1 000 DOLLARS |
INDIA |
1 MOHUR |
15 RUPEES |
|
1 SOVEREIGN |
|
INDONESIA |
2 000 RUPIAH |
5 000 RUPIAH |
|
10 000 RUPIAH |
|
20 000 RUPIAH |
|
25 000 RUPIAH |
|
100 000 RUPIAH |
|
200 000 RUPIAH |
|
IRAQ |
(5 DINARS) |
(50 DINARS) |
|
(100 DINARS) |
|
IRAN |
( 1 / 2 AZADI) |
(1 AZADI) |
|
( 1 / 4 PAHLAVI) |
|
( 1 / 2 PAHLAVI) |
|
(1 PAHLAVI) |
|
(2 1 / 2 PAHLAVI) |
|
(5 PAHLAVI) |
|
(10 PAHLAVI) |
|
500 RIALS |
|
750 RIALS |
|
1 000 RIALS |
|
2 000 RIALS |
|
ICELAND |
500 KRONUR |
ISLE OF MAN |
1 / 20 ANGEL |
1 / 10 ANGEL |
|
1 / 4 ANGEL |
|
1 / 2 ANGEL |
|
1 ANGEL |
|
5 ANGEL |
|
10 ANGEL |
|
15 ANGEL |
|
20 ANGEL |
|
1 / 25 CROWN |
|
1 / 10 CROWN |
|
1 / 5 CROWN |
|
1 / 2 CROWN |
|
1 CROWN |
|
1 POUND |
|
2 POUNDS |
|
5 POUNDS |
|
50 POUNDS |
|
( 1 / 2 SOVEREIGN) |
|
(1 SOVEREIGN) |
|
(2 SOVEREIGNS) |
|
(5 SOVEREIGNS) |
|
ISRAEL |
20 LIROT |
50 LIROT |
|
100 LIROT |
|
200 LIROT |
|
500 LIROT |
|
1 000 LIROT |
|
5 000 LIROT |
|
5 NEW SHEQALIM |
|
10 NEW SHEQALIM |
|
20 NEW SHEQALIM |
|
5 SHEQALIM |
|
10 SHEQALIM |
|
500 SHEQEL |
|
ITALY |
20 LIRE |
40 LIRE |
|
JAMAICA |
100 DOLLARS |
250 DOLLARS |
|
JERSEY |
1 POUND |
2 POUNDS |
|
5 POUNDS |
|
10 POUNDS |
|
20 POUNDS |
|
25 POUNDS |
|
50 POUNDS |
|
100 POUNDS |
|
1 SOVEREIGN |
|
JORDAN |
2 DINARS |
5 DINARS |
|
10 DINARS |
|
25 DINARS |
|
50 DINARS |
|
60 DINARS |
|
YUGOSLAVIA |
20 DINARA |
100 DINARA |
|
200 DINARA |
|
500 DINARA |
|
1 000 DINARA |
|
1 500 DINARA |
|
2 000 DINARA |
|
2 500 DINARA |
|
CANADA |
1 DOLLAR |
2 DOLLARS |
|
5 DOLLARS |
|
10 DOLLARS |
|
20 DOLLARS |
|
50 DOLLARS |
|
100 DOLLARS |
|
175 DOLLARS |
|
200 DOLLARS |
|
350 DOLLARS |
|
KATANGA |
5 FRANCS |
KENIA |
100 SHILLINGS |
250 SHILLINGS |
|
500 SHILLINGS |
|
KIRIBATI |
150 DOLLARS |
COLOMBIA |
1 PESO |
2 PESOS |
|
2 1 / 2 PESOS |
|
5 PESOS |
|
10 PESOS |
|
20 PESOS |
|
100 PESOS |
|
200 PESOS |
|
300 PESOS |
|
500 PESOS |
|
1 000 PESOS |
|
1 500 PESOS |
|
2 000 PESOS |
|
15 000 PESOS |
|
KONGO |
10 FRANCS |
20 FRANCS |
|
25 FRANCS |
|
50 FRANCS |
|
100 FRANCS |
|
CUBA |
4 PESOS |
5 PESOS |
|
20 PESOS |
|
50 PESOS |
|
100 PESOS |
|
LESOTHO |
1 LOTI |
2 MALOTI |
|
4 MALOTI |
|
10 MALOTI |
|
20 MALOTI |
|
50 MALOTI |
|
100 MALOTI |
|
250 MALOTI |
|
500 MALOTI |
|
LATVIA |
100 LATUS |
LIBERIA |
12 DOLLARS |
20 DOLLARS |
|
25 DOLLARS |
|
30 DOLLARS |
|
100 DOLLARS |
|
250 DOLLARS |
|
LUXEMBOURG |
5 EURO |
20 FRANCS |
|
MACAO |
500 PATACAS |
1 000 PATACAS |
|
MALAWI |
250 KWACHA |
MALAYSIA |
100 RINGGIT |
200 RINGGIT |
|
250 RINGGIT |
|
500 RINGGIT |
|
MALI |
10 FRANCS |
25 FRANCS |
|
50 FRANCS |
|
100 FRANCS |
|
MALTA |
5 (LIRI) |
10 (LIRI) |
|
20 (LIRI) |
|
25 (LIRI) |
|
50 (LIRI) |
|
100 (LIRI) |
|
MARSHALL ISLANDS |
20 DOLLARS |
50 DOLLARS |
|
200 DOLLARS |
|
MAURITIUS |
100 RUPEES |
200 RUPEES |
|
250 RUPEES |
|
500 RUPEES |
|
1 000 RUPEES |
|
MEXICO |
2 PESOS |
2 1 / 2 PESOS |
|
5 PESOS |
|
10 PESOS |
|
20 PESOS |
|
50 PESOS |
|
250 PESOS |
|
500 PESOS |
|
1 000 PESOS |
|
2 000 PESOS |
|
1 / 20 ONZA |
|
1 / 10 ONZA |
|
1 / 4 ONZA |
|
1 / 2 ONZA |
|
1 ONZA |
|
MONACO |
20 FRANCS |
100 FRANCS |
|
200 FRANCS |
|
MONGOLIA |
750 (TUGRIK) |
1 000 (TUGRIK) |
|
NEPAL |
1 ASARPHI |
1 000 RUPEES |
|
NEW Zealand |
10 DOLLARS |
150 DOLLARS |
|
NICARAGUA |
50 CORDOBAS |
NETHERLANDS |
1 DUKAAT |
(2 DUKAAT) |
|
1 GULDEN |
|
5 GULDEN |
|
10 GULDEN |
|
NETHERLANDS ANTILLES |
5 GULDEN |
10 GULDEN |
|
50 GULDEN |
|
100 GULDEN |
|
300 GULDEN |
|
NIGER |
10 FRANCS |
25 FRANCS |
|
50 FRANCS |
|
100 FRANCS |
|
NORWAY |
10 KRONER |
20 KRONER |
|
1 500 KRONER |
|
OMAN |
25 OMANI RIALS |
75 OMANI RIALS |
|
AUSTRIA |
(1 DUKATEN) |
(4 DUKATEN) |
|
10 EURO |
|
25 EURO |
|
50 EURO |
|
100 EURO |
|
4 GULDEN |
|
8 GULDEN |
|
10 KRONEN |
|
20 KRONEN |
|
100 KRONEN |
|
25 SCHILLING |
|
100 SCHILLING |
|
200 SCHILLING |
|
500 SCHILLING |
|
1 000 SCHILLING |
|
2 000 SCHILLING |
|
PAKISTAN |
3 000 RUPEES |
PANAMA |
100 BALBOAS |
500 BALBOAS |
|
PAPUA New Guinea |
100 KINA |
PERU |
1 / 5 LIBRA |
1 / 2 LIBRA |
|
1 LIBRA |
|
5 SOLES |
|
10 SOLES |
|
20 SOLES |
|
50 SOLES |
|
100 SOLES |
|
PHILIPPINES |
1 000 PISO |
1 500 PISO |
|
5 000 PISO |
|
POLAND |
50 ZLOTY (Golden Eagle) |
100 ZLOTY (Golden Eagle) |
|
100 ZLOTY |
|
200 ZLOTY (Golden Eagle) |
|
200 ZLOTY |
|
500 ZLOTY (Golden Eagle) |
|
PORTUGAL |
100 ESCUDOS |
200 ESCUDOS |
|
500 ESCUDOS |
|
10 000 REIS |
|
RHODESIA |
10 SHILLINGS |
1 POUND |
|
5 POUNDS |
|
RWANDA |
10 FRANCS |
25 FRANCS |
|
50 FRANCS |
|
100 FRANCS |
|
RUSSIA |
5 (RUBEL) |
7 1 / 2 (RUBEL) |
|
10 (RUBEL) |
|
15 (RUBEL) |
|
25 RUBEL |
|
50 (RUBEL) |
|
100 (RUBEL) |
|
200 (RUBEL) |
|
SALOMONEN |
10 DOLLARS |
25 DOLLARS |
|
50 DOLLARS |
|
100 DOLLARS |
|
SAMBIA |
250 KWACHA |
SAN MARINO |
1 SCUDO |
2 SCUDI |
|
5 SCUDI |
|
10 SCUDI |
|
SAUDI Arabia |
1 GUINEA (= 1 SAUDI POUND) |
SWEDEN |
10 KRONOR |
20 KRONOR |
|
SWITZERLAND |
10 FRANCS |
20 FRANCS |
|
50 FRANCS |
|
100 FRANCS |
|
SENEGAL |
10 FRANCS |
25 FRANCS |
|
50 FRANCS |
|
100 FRANCS |
|
250 FRANCS |
|
500 FRANCS |
|
1 000 FRANCS |
|
2 500 FRANCS |
|
SERBIA |
10 DINARA |
20 DINARA |
|
SEYCHELLES |
1 000 RUPEES |
1 500 RUPEES |
|
SIERRA LEONE |
1 / 4 GOLDE |
1 / 2 GOLDE |
|
1 GOLDE |
|
5 GOLDE |
|
10 GOLDE |
|
20 DOLLARS |
|
50 DOLLARS |
|
100 DOLLARS |
|
250 DOLLARS |
|
500 DOLLARS |
|
SINGAPORE |
1 DOLLAR |
2 DOLLARS |
|
5 DOLLARS |
|
10 DOLLARS |
|
20 DOLLARS |
|
25 DOLLARS |
|
50 DOLLARS |
|
100 DOLLARS |
|
150 DOLLARS |
|
250 DOLLARS |
|
500 DOLLARS |
|
SLOVENIA |
5 000 TOLARS |
20 000 TOLARS |
|
SOMALIA |
20 SHILLINGS |
50 SHILLINGS |
|
100 SHILLINGS |
|
200 SHILLINGS |
|
500 SHILLINGS |
|
1 500 SHILLINGS |
|
SPAIN |
10 (ESCUDOS) |
10 PESETAS |
|
5 000 PESETAS |
|
10 000 PESETAS |
|
20 000 PESETAS |
|
40 000 PESETAS |
|
80 000 PESETAS |
|
100 (REALES) |
|
SOUTH Africa |
1 / 10 KRUGERRAND |
1 / 4 KRUGERRAND |
|
1 / 2 KRUGERRAND |
|
1 KRUGERRAND |
|
1 / 10 oz NATURA |
|
1 / 4 oz NATURA |
|
1 / 2 oz NATURA |
|
1 oz NATURA |
|
1 / 10 PROTEA |
|
1 PROTEA |
|
1 / 2 POND |
|
1 POND |
|
1 RAND |
|
2 RAND |
|
1 / 2 SOVEREIGN (= 1 / 2 POUND) |
|
1 SOVEREIGN (= 1 POUND) |
|
SUDAN |
25 POUNDS |
50 POUNDS |
|
100 POUNDS |
|
SOUTH Korea |
2 500 WON |
20 000 WON |
|
30 000 WON |
|
50 000 WON |
|
SURINAME |
100 GULDEN |
SWASILAND |
2 EMALANGENI |
5 EMALANGENI |
|
10 EMALANGENI |
|
20 EMALANGENI |
|
25 EMALANGENI |
|
50 EMALANGENI |
|
100 EMALAGENI |
|
250 EMALAGENI |
|
1 LILANGENI |
|
SYRIA |
( 1 / 2 POUND) |
(1 POUND) |
|
TANSANIA |
1 500 SHILINGI |
2 000 SHILLINGI |
|
THAILAND |
(150 BAHT) |
(300 BAHT) |
|
(400 BAHT) |
|
(600 BAHT) |
|
(800 BAHT) |
|
(1 500 BAHT) |
|
(2 500 BAHT) |
|
(3 000 BAHT) |
|
(4 000 BAHT) |
|
(5 000 BAHT) |
|
(6 000 BAHT) |
|
TONGA |
1 / 2 HAU |
1 HAU |
|
5 HAU |
|
1 / 4 KOULA |
|
1 / 2 KOULA |
|
1 KOULA |
|
TSCHAD |
3 000 FRANCS |
5 000 FRANCS |
|
10 000 FRANCS |
|
20 000 FRANCS |
|
CZECH REPUBLIC |
1 000 KORUN (1 000 Kc) |
2 000 KORUN (2 000 Kc) |
|
2 500 KORUN (2 500 Kc) |
|
5 000 KORUN (5 000 Kc) |
|
10 000 KORUN (10 000 Kc) |
|
CZECHOSLOVAKIA |
1 DUKÁT |
2 DUKÁT |
|
5 DUKÁT |
|
10 DUKÁT |
|
TUNISIA |
2 DINARS |
5 DINARS |
|
10 DINARS |
|
20 DINARS |
|
40 DINARS |
|
75 DINARS |
|
10 FRANCS |
|
20 FRANCS |
|
5 PIASTRES |
|
TURKEY |
(25 KURUSH) (= 25 PIASTRES) |
(50 KURUSH) (= 50 PIASTRES) |
|
(100 KURUSH) (= 100 PIASTRES) |
|
(250 KURUSH) (= 250 PIASTRES) |
|
(500 KURUSH) (= 500 PIASTRES) |
|
1 / 2 LIRA |
|
1 LIRA |
|
500 LIRA |
|
1 000 LIRA |
|
10 000 LIRA |
|
TURKS-AND CAICOSINSELN |
100 CROWNS |
TUVALU |
50 DOLLARS |
UGANDA |
50 SHILLINGS |
100 SHILLINGS |
|
500 SHILLINGS |
|
1 000 SHILLINGS |
|
HUNGARY |
1 DUKAT |
4 FORINT = 10 FRANCS |
|
8 FORINT = 20 FRANCS |
|
50 FORINT |
|
100 FORINT |
|
200 FORINT |
|
500 FORINT |
|
1 000 FORINT |
|
5 000 FORINT |
|
10 000 FORINT |
|
20 000 FORINT |
|
50 000 FORINT |
|
100 000 FORINT |
|
10 KORONA |
|
20 KORONA |
|
100 KORONA |
|
URUGUAY |
5 000 NUEVO PESOS |
20 000 NUEVO PESOS |
|
5 PESOS |
|
US |
2 1 / 2 DOLLARS |
5 DOLLARS |
|
10 DOLLARS |
|
20 DOLLARS |
|
25 DOLLARS |
|
50 DOLLARS |
|
VATICAN |
20 LIRE |
VENEZUELA |
(20 BOLIVARES) |
(100 BOLIVARES) |
|
1 000 BOLIVARES |
|
3 000 BOLIVARES |
|
5 000 BOLIVARES |
|
10 000 BOLIVARES |
|
5 VENEZOLANOS |
|
UNITED ARAB EMIRATES |
(500 DIRHAMS) |
(750 DIRHAMS) |
|
(1 000 DIRHAMS) |
|
UNITED KINGDOM |
( 1 / 3 GUINEA) |
( 1 / 2 GUINEA) |
|
50 PENCE |
|
2 POUNDS |
|
5 POUNDS |
|
10 POUNDS |
|
25 POUNDS |
|
50 POUNDS |
|
100 POUNDS |
|
1 / 2 SOVEREIGN |
|
(1 SOVEREIGN) |
|
(2 SOVEREIGNS) |
|
(5 SOVEREIGNS) |
|
WESTSAMOA |
50 TALA |
100 TALA |
|
ZAIRE |
100 ZAIRES |
CYPRUS |
50 POUNDS |
Molterer