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12 Amendment To The Notary Insurance Act 1972

Original Language Title: 12. Novelle zum Notarversicherungsgesetz 1972

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98. Bundesgesetz (Federal Law), which amended the Law of the Emergency Insurance Act in 1972 (12. Novelle zum NVG 1972)

The National Council has decided:

The Emergency Insurance Act 1972, BGBl. N ° 66/1972, as last amended by the BGBl I No 101/2004, is amended as follows:

1. § 2 Z 11 reads:

" 11.

Pension : the disability pension (§ 47 NVG 1972), the retirement pension (§ 51 NVG 1972), the early retirement pension (§ 51a NVG 1972), the widows (widows) pension (§ 54 NVG 1972), the orphan pension (§ 57 NVG 1972) and the pension in detention (§ 25 para. 3 NVG 1972).

2. In § 2, the following Z 17 to 19 shall be added after Z 16:

" 17.

Retirement percentage : the percentage to be applied for the calculation of the supplementary pension (Section 48 (2) (1) of the NPT 1972) to the average monthly income during the reporting period.

18.

Billing Period : the period from which the average monthly income for the calculation of the supplementary pension is calculated (Section 48 (2) (1) of the NVG 1972).

19.

Billing Period : the framework period prior to the entry of the insurance case, within which the period of calculation for the assessment of the supplementary pension (Section 48 (2) (Z 1) of the NPT 1972) is located. "

3. § 9 (3) reads:

" (3) The rate of contribution shall be fixed annually by the Annual General Meeting for the following year, taking into account a forecast of at least 20 years of the financial development of the insurance institution, in such a way as to ensure that the long-term coverage of the Expenditure is guaranteed. At the end of each financial year, the liquid reserve (§ 78a) must not be less than one third of this year's expenditure. In addition, the intended use or increase in the general reserve and other means of the insurance institution shall be taken into consideration. "

4. In § 10 (1) (1) (1), the point at the end of the first sentence is replaced by the following expression:

"as well as advertising costs (including contributions to health insurance) recognized by the financial authorities in the course of the employee assessment (§ 41 EStG 1988), insofar as these are directly related to the activity in the notary's office."

5. In § 10a (1), after the expression "Pension" the parenthesis expression "(excluding pension fund payments)" inserted.

6. In § 15 (2) the number shall be: "7,27" by the number "15" replaced.

7. In § 15 (5), first sentence, the expression "the applicable interest rate foot for Eskompeting of the Oesterreichische Nationalbank" by the expression "the respective secondary market return for federal bonds, which has been announced by the Oesterreichische Nationalbank" replaced.

8. In § 16 (1), first sentence, the expression "Administrative Enforcement Act 1950" by the expression "Administrative Enforcement Act 1991" replaced.

9. § 20 (2) reads:

" (2) For the level of the adjustment factor to be determined by the general meeting, the average percentage change in the income from contributions of the statutory insured persons in the last three completed financial years shall be compared with the respective Previous years. If the contribution rates are different, this calculation shall be carried out for all years with the highest contribution rate. The adjustment factor of the first stage shall not exceed two thirds of the average value and shall not be less than 1. "

10. § 20 (6) and (7) shall be replaced by the following paragraphs 6 to 8:

" (6) With the full adjustment factor, the pensions will be multiplied only up to the level of the minimum amount of the occupational disability pension (§ 48 (8) and (9)), which has been in effect in the previous year (adaptation of the 1. Level).

(7) Rising Retirement Parts shall be adapted to be so as to be compared to the adjustment of the 1. Level,

1.

up to double the minimum amount of 70% (adjustment of the second level). Level),

2.

from twice to three times the minimum amount of the minimum amount, only an increase of 40% (adjustment of the 3. Level) and

3.

above three times the minimum amount, only an increase of 10% (adjustment of the 4. Stage).

(8) The factors used for adaptation shall be rounded to three decimal points. "

11. In accordance with § 20, the following § 20a and heading is inserted:

" Value alignment

§ 20a. (1) In accordance with § § 48 (8), 55 (5) and (58), a pension in the amount of the respective minimum amount shall not, due to the adjustment with the adjustment factor in accordance with § 20, not the fictitious increase of the pension according to the consumer prices according to para. 2, so In order to secure the value of these pensions, a one-off payment shall be granted in the amount of the difference between the pension raised by the adjustment factor and the pension corresponding to the consumer prices referred to in paragraph 2. The one-time payment is part of the pension or the pension. to the special payments.

(2) The increase in consumer prices shall be determined on the basis of the average increase in twelve calendar months until July of the year preceding the adjustment year, with the consumer price index 2000 or a Index is to be used. "

12. In § 38, para. 4, the expression "Administrative Enforcement Act 1950" by the expression "Administrative Enforcement Act 1991" replaced.

13. § 40 Z 1 reads:

" 1.

from the insurance case of the age

a)

the age-related pension;

b)

from 1. Jänner 2016 the early retirement age; "

14. § 46a First sentence reads:

" The insured person shall be entitled, at the earliest two years before the date of the completion of the life-age for a benefit from the insurance case of the age at the insurance institution, to a request for the determination of the creditable insurance periods. "

Article 47 (2) reads as follows:

"(2) If there is a claim to a benefit from the insurance case of the age, a claim for professional disability can no longer arise."

16. § 48 (2) reads:

" (2) The amount of the monthly supplementary pension shall be determined by applying the pension percentage to the base of the assessment. The basis for the assessment is the average monthly contribution basis (§ 10) from the period of the calculation. The conversion period shall cover the first calendar years from a particular period immediately preceding the date of entry of the insurance case (period of grace).

1.

In the calculation of the supplementary pension, the following pension percentages are to be applied, calculation periods and periods of credit:

Stitch tag

Retirement percentage

Billing Period

Billing Period

2007

18.70

19 calendar years

21 calendar years

2008

18.40

20 calendar years

22 calendar years

2009

18.10

21 calendar years

23 calendar years

2010

17.80

22 calendar years

24 calendar years

2011

17.50

23 calendar years

25 calendar years

2012

17.20

24 calendar years

26 calendar years

2013

16,90

25 calendar years

27 calendar years

2014

16.60

26 calendar years

28 calendar years

2015

16.30

27 calendar years

29 calendar years

2016

16.00

28 calendar years

30 calendar years

2017

16.00

29 calendar years

31 calendar years

from 2018

16.00

30 calendar years

32 calendar years

2.

If the period of payment is not fully completed by months of contributions, the average monthly contribution basis shall be made up of the contribution months available during the period of the calculation.

3.

The supplementary pension is due without reduction up to one and a half times the sum of the basic and the increase (limit amount). The basic amount shall be the amount without taking into account a reduction in accordance with paragraph 4 and as an increase in the amount determined for the maximum amount of insurance months as referred to in paragraph 1, but without taking into account an increase in accordance with paragraph 5 above, to use.

4.

The part of the supplementary pension, which rises above the limit, is available to the following extent:

Stitch tag

Supersede Part

Abbreviation

2007

over 150-200%

59%

over 200-250%

49%

more than 250%

38%

2008

over 150-200%

58%

over 200-250%

48%

more than 250%

36%

2009

over 150-200%

57%

over 200-250%

47%

more than 250%

34%

2010

over 150-200%

56%

over 200-250%

46%

more than 250%

32%

2011 onwards

over 150-200%

55%

over 200-250%

45%

more than 250%

30%

17. The following paragraph 10 is added to § 48:

" (10) In the case of pensions, on the date of 31 December 2006 and before 1. January 2021 is a comparison calculation to be made. For this purpose, the date of reference (Section 41 (2)) shall be subject to a comparison under the law of 31 December 2006, taking into account, however, the provisions of this Federal Law as amended by the Federal Act of Federal Law BGBl. I n ° 98/2006 (Section 20) and the amount of basic and increasing amounts thus raised (Article 48 (1) (1) and (2)). By the calculation of the pension according to the provisions of this federal law in the version of the Federal Law BGBl. I n ° 98/2006 may reduce the rate of reduction of the new pension compared to this comparison on a date in the year

2007 Maximum 5%,

2008 Maximum 8%,

2009 Maximum 10%,

2010 Maximum 12%,

2011 Maximum 14%,

2012 Maximum 16%,

2013 Maximum 18%,

2014 to 2020 Maximum 20%. "

18. § 51 with headline reads:

" Retirement

§ 51. (1) The insured person shall be entitled to an old-age pension on a cut-off date after 1 September 2027 after completion of the 70. In the case of an earlier reference date as soon as it has reached the age at which it is referred to in section 112 (3). However, this entitlement shall only exist if the Office has been replaced or if it has been deleted from the list of nominees for notaries/Notarial candidates.

(2) Consists up to the completion of the 70. Life-year entitlement to job incapacity or early retirement, so the job incapacity pension is to be paid. early retirement from this point in time as an age-old-age pension.

(3) From the date of existence of a claim to a benefit from the insurance case of the age, a claim for professional incapacity shall be issued. "

19. In accordance with § 51, the following § 51a and title shall be inserted:

" Premature Retirement

§ 51a. From 1. Jänner 2016 has the insured person entitled to early retirement after completion of the 67. years of life when their office is loaned or if it was deleted from the list of notarial candidates/notarial candidates. "

20. § 52 together with the headline is:

" Retirement, extent

§ 52. The benefit from the insurance case of the age is due in the amount of the occupational disability pension to which the insured person was entitled or would have been entitled, taking into account any possible pension contributions (§ 52a), whereby § § 48 (5) to (7) shall apply mutatily if the insured person has suffered a service accident. "

21. In accordance with § 52, the following § 52a shall be inserted with the title:

" Pension surcharges from the occupational disability or early retirement pension

§ 52a. (1) If the date of the closing date (section 41 (2)) is due to an occupational disability or early retirement pension prior to the completion of the regular retirement age, the pension due in accordance with section 48 shall be for each of the dates between the date and the prior completion of the period of validity of the pension. The calendar month is to be reduced by 0.40% per calendar month.

(2) If the date of validity of a professional disability is before the completion of the 67. The reduction shall be deemed to be the maximum extent of the reduction referred to in paragraph 1, which shall be the result of the date on which the date of entry of the insurance case of age is completed with the completion of the 67. It would have been a year of life (§ 41 para. 1 Z 1).

(3) The reduction referred to in paragraph 1 or 2 may not exceed 14.40% of the pension due pursuant to § 48; section 48 (8) shall remain unaffected. "

22. § 65 together with headline reads:

" Procedure

§ 65. (1) With regard to the procedure for the implementation of this federal law, the seventh part of the General Social Insurance Act (ASVG) is to be applied in such a way that in the event of a service accident of a notarial candidate/a notarial nominee of the respective Notary/notary, in the event of a service accident of a notary/of a notary, or if a notary was killed as a result of a service accident, the eligible widow/notarine eligible widows or the eligible orphan of the insurance institution has to notify the service accident within 30 days; § 363 ASVG is not applicable.

(2) For the person receiving the benefit, a communication about the amount of the solidarity contribution retained by her pension (§ 10a) is about the amount of the contribution to the production of the equilibrium between income and expenditure (§ 80 para. 1 lit. (b) as well as on the adjustment of the pension, only if it requires it. "

23. § 67 (3) last sentence reads:

"If a former notary is permanently from the general meeting or he/she shall return the office, a new election shall be made within three months for the remainder of the term of office, with Section 72a of the same meaning."

24. § 70 with headline reads:

" Term of office

§ 70. The term of office of the Executive Board and of the auditors lasts for five years, which is held by the ten former notaries as members of the Annual General Meeting (Section 72 (1)) for three years. After the expiry of the term of office, the old Board of Management, the old auditors, or the former notaries/notaries continue the business until the new board meets, the new auditors or the new auditors the former notaries/notaries have been elected as members of the Annual General Meeting. The time of the continuation of the business by the old board, by the old auditors or the former notaries count on the five-year-old or Three-year term of office of the new board, the new auditor, or the new former Notaries/Notarinnen. "

25. In § 72 (2), third sentence, the number of breakers shall be: "2/5" by the number of breakers "1/5" replaced.

26. § 72 (5) second sentence is deleted.

27. According to § 78, the following § § 78a and 78b together with the headings are inserted:

" Liquide reserve

§ 78a. (1) The liquid reserve is a part of the general reserve. You can be supplied with balance sheet profits and can be covered by balance sheet losses.

(2) In the case of a liquid reserve, all assets with a (remainder) maturity of up to twelve months, unless they are returned to the special reserve, are subject to a notice period of up to twelve months only if, in addition to the an appropriate rate of return is guaranteed at least at the level of the amount applied, or the difference is at least balanced by a correspondingly higher rate of interest.

(3) At the end of the financial year, the liquid reserve shall not exceed the sum of all insurance benefits of this year, unless the long-term forecast calculations do not provide for a balanced set-up without this measure.

Special reserve

§ 78b. (1) The special reserve is a part of the general reserve.

(2) If the long-term forecast (Section 9 (3)) shows that additional expenses for pension benefits in the future over a certain period of time may arise, the Annual General Meeting may decide to return revenue for this period of a special reserve , which is to be used to cover the additional expenditure.

(3) If the last long-term forecast results in less additional expenditure than previously forecast, the Annual General Meeting may decide on the corresponding resolution of the special reserve. "

28. § 80 with headline reads:

" Measures for the production of the balance between revenue and expenditure

§ 80. (1) In order to cover expenditure on a permanent basis, measures must be taken in good time to ensure that the proceeds of insurance contributions are sufficient for a contribution rate not exceeding 18%, plus any other revenue. If a contribution rate of 18% is not sufficient to ensure a lasting balance between revenue and expenditure, taking into account the supply from the liquid reserve and the special reserve, the general meeting shall, in each case, be: the calendar year following the decision

1.

the adjustment factor of the first stage, by way of derogation from Article 20 (2), is correspondingly lower, but at least fixed at 1.0, and, if this is not sufficient,

2.

A pension contribution of up to 10% of all current benefits arising from the insurance cases of age, death and incapacity for work (except for the benefit of the occupational disability allowance).

(2) In the event that the measures referred to in paragraph 1 are also insufficient, the general meeting shall, in a balanced manner, increase the contribution rate to 20% and the pension contribution to 15% in a balanced manner for the calendar year following the decision.

(3) If a solidarity contribution (§ 10a) is raised, it shall be set off against the pension contribution.

(4) The measures referred to in paragraphs 1 to 3 shall not result in the minimum amount applicable to the current benefits (§ § 48 (8), 55 (5), 58 and 61) being fallen below the minimum amount in force. "

29. § 83 para. 1 third sentence reads:

" The provisional administrator must be provided with an advisory board consisting of representatives of the notaries/notaries, the group of the notarial candidates/notarial candidates and the group of the former members of the former Notaries in the same relationship as the Annual General Meeting (§ 72 para. 2 first sentence) is composed. "

30. § 87 (3) reads:

" (3) The insurance institution is entitled to raise income-dependent chamber contributions for the Austrian Notarial Chamber and for the Notarial Chambers. In order to cover the costs incurred by the collection and removal of these contributions, the insurance institution shall receive a remuneration of 1% of the contributions paid by the Chambers of Notarial Services. "

31. In accordance with § 111, the following § 112 shall be added together with the heading:

" Final provisions on the Federal Act BGBl. I n ° 98/2006 (12. Novelle)

§ 112. (1) It shall enter into force:

1.

with 1. January 2007 § § 2 Z 17, 18 and 19, 10 para. 1 Z 1, 10a para. 1, 15 para. 2 and 5, 16 para. 1, 20, 20a, 38 (4), 48 para. 2 and 10, 65, 67 para. 3, 72 para. 5, 78a, 78b, 80, 83 para. 1 and 87 para. 3 in the version of the Federal Law BGBl. I n ° 98/2006, in which Section 10 (1) (1) (1) (1), as amended by the Federal Law BGBl. I n ° 98/2006 to apply for the first time to the contributions to be paid in 2007;

2.

With 1 September 2007, § § 9 (3) and 72 (2) in the version of the Federal Law BGBl. I No 98/2006;

3.

with 1. Jänner 2008 § 51 in the version of the Federal Law BGBl. I No 98/2006;

4.

with 1. Jänner 2009 § 70 in the version of the Federal Law BGBl. I No 98/2006;

5.

with 1. Jänner 2016 § § 2 Z 11, 40 Z 1, 46a, 47 para. 2, 51a, 52 and 52a in the version of the Federal Law BGBl. I No 98/2006.

(2) In accordance with the provisions of this Federal Law, which apply on 31 December 2000, the pensions shall be reassessed on the basis of an effective date after 31 December 2000 and before 1 September 2004. The legal force of past decisions is not contrary to that. The newly dimensioned pension is due to 1. Jänner 2007.

(3) § 51 in the version of the Federal Law BGBl. I No 98/2006 shall apply only to insurance cases where the date of the closing date is after 31 December 2007, but it shall be replaced by the 70. Year of life the 65. Year of life. To the place of the 65. Year of life when the insured person completes this year of life

in January or February or March 2008 the 65. Year of life and a calendar month,

in April or May or June 2008 the 65. Year of life and two calendar months,

in July or August or September 2008 the 65. Year of life and three calendar months,

in October or November or December 2008 the 65. Year of life and four calendar months,

in January or February or March 2009 the 65. Year of life and five calendar months,

in April or May or June 2009 the 65. Year of life and six calendar months,

in July or August or September 2009 the 65. Year of life and seven calendar months,

in October or November or December 2009 the 65. Year of life and eight calendar months,

in January or February or March 2010 the 65. Year of life and nine calendar months,

in April or May or June 2010 the 65. Year of life and 10 calendar months,

in July or August or September 2010 the 65. Year of life and eleven calendar months,

in October or November or December 2010 the 66. Year of age,

in January or February or March 2011 the 66. Year of life and a calendar month,

in April or May or June 2011 the 66. Year of life and two calendar months,

in July or August or September 2011 the 66. Year of life and three calendar months,

in October or November or December 2011 the 66. Year of life and four calendar months,

in January or February or March 2012 the 66. Year of life and five calendar months,

in April or May or June 2012 the 66. Year of life and six calendar months,

in July or August or September 2012 the 66. Year of life and seven calendar months,

in October or November or December 2012 the 66. Year of life and eight calendar months,

in January or February or March 2013 the 66. Year of life and nine calendar months,

in April or May or June 2013 the 66. Year of life and 10 calendar months,

in July or August or September 2013 the 66. Year of life and eleven calendar months,

in October or November or December 2013 the 67. Year of age,

in January or February or March 2014 the 67. Year of life and a calendar month,

in April or May or June 2014 the 67. Year of life and two calendar months,

in July or August or September 2014 the 67. Year of life and three calendar months,

in October or November or December 2014 the 67. Year of life and four calendar months,

in January or February or March 2015 the 67. Year of life and five calendar months,

in April or May or June 2015 the 67. Year of life and six calendar months,

in July or August or September 2015 the 67. Year of life and seven calendar months,

in October or November or December 2015 the 67. Year of life and eight calendar months,

in January or February or March 2016 the 67. Year of life and nine calendar months,

in April or May or June 2016 the 67. Year of life and 10 calendar months,

in July or August or September 2016 the 67. Year of life and eleven calendar months,

in October or November or December 2016 the 68. Year of age,

in January or February or March 2017 the 68. Year of life and a calendar month,

in April or May or June 2017 the 68. Year of life and two calendar months,

in July or August or September 2017 the 68. Year of life and three calendar months,

in October or November or December 2017 the 68. Year of life and four calendar months,

in January or February or March 2018 the 68. Year of life and five calendar months,

in April or May or June 2018 the 68. Year of life and six calendar months,

in July or August or September 2018 the 68. Year of life and seven calendar months,

in October or November or December 2018 the 68. Year of life and eight calendar months,

in January or February or March 2019 the 68. Year of life and nine calendar months,

in April or May or June 2019 the 68. Year of life and 10 calendar months,

in July or August or September 2019 the 68. Year of life and eleven calendar months,

in October or November or December 2019 the 69. Year of age,

in January or February or March 2020 the 69. Year of life and a calendar month,

in April or May or June 2020 the 69. Year of life and two calendar months,

in July or August or September 2020 the 69. Year of life and three calendar months,

in October or November or December 2020 the 69. Year of life and four calendar months,

in January or February or March 2021 the 69. Year of life and five calendar months,

in April or May or June 2021 the 69. Year of life and six calendar months,

in July or August or September 2021 the 69. Year of life and seven calendar months,

in October or November or December 2021 the 69. Year of life and eight calendar months,

in January or February or March 2022 the 69. Year of life and nine calendar months,

in April or May or June 2022 the 69. Year of life and 10 calendar months,

in July or August or September 2022 the 69. Year of life and eleven calendar months and

in October or November or December 2022 the 70. Life Year. "

Fischer

Bowl