97. Ordinance of the Federal Minister of Finance on the submission of the application, the inspection of files and the delivery of charges in the form of automated procedures (FinanzOnline-Regulation 2006-FOnV 2006)

Because of

1.		§ § 86a, 90a and 97 (3) of the Federal Tax Code-BAO;
2.		Section 108 (5) and (7) of the Income Tax Act 1988-EStG 1988;
3.		Section 108a (4) of the Income Tax Act 1988-EStG 1988;
4.		§ 108g (4) of the Income Tax Act 1988-EStG 1988;
5.		§ 23a (4) of the inheritance and gift tax law 1955 (insofar as the settlement relates to the court registration fees, in agreement with the Federal Minister for Justice);
6.		§ 24 (2) of the inheritance and gift tax act 1955;
7.		§ 9 (1) EU-Source Tax Law-EU-QuStG;
8.		Section 102 (1) of the 1994 Commercial Code-GewO 1994;
9.		Section 10 (2) of the Basic Value Tax Act 1987;
10.		Section 13 (1) of the Basic Law for the Law of the Republic of Germany (Grunderwerbsteuergesetz) 1987 (insofar as the settlement relates to the court registration fees, in agreement with the Federal Minister for Justice);
11.		Section 40 (2) (2) of the Investment Fund Act 1993-InvFG 1993;
12.		Section 40 (2) (2) (2) of the Real Estate Investment Fund Act-ImmoInvFG;
13.		§ 10 (2) of the Capital Traffic Tax Act;
14.		Section 10a (4) of the Capital Traffic Tax Act;
15.		Section 14 of the Local Tax Act 1993;
16.		Section 40 (5) of the Delivery Act-ZustG,
Is prescribed:

Section 1
General provisions

General provisions, due diligence, allocation of affixing

§ 1. (1) This Regulation regulates data transfers supported by automation in relation to the application (§ 86a BAO), obligations (Section 97 (3) BAO) and inspection of files (§ 90a BAO), insofar as there are no rules of its own.

(2) The automation-supported data transmission is permitted for the functions available to the respective participant in financial-online (https: //finanonline.bmf.gv.at). The organizational and technical specifications (e.g. XML structure; WSDL) required for data stream transmission and transmission by means of a web service are available on the website of the Federal Ministry of Finance (https: //www.bmf.gv.at) to be available.

(3) Parties and their representatives who take part in Financial Online and receive a subscriber identification, user identification and a personal password (PIN) from the tax authorities, even if they have been determined by themselves, to be carefully preserved, to the extent that reasonable access to it is prevented, and to refrain from passing on the user identification and the personal password (PIN). The transmission of the subscriber identification for the purpose of granting appropriate user identities to other persons is within the participant's own area of responsibility in accordance with the conditions available for the participant in question. Functions (para. 2), however, the persons entitled to do so shall have the same duty of care, in particular the user identification and the personal password (PIN) shall not be passed on. The participant may assign each user identity only to one natural person.

(4) An application made under a particular subscriber identification shall be deemed to apply, irrespective of who actually carries out the transmission, to the application of the person to whom that subscriber identification has been issued, unless the Participant makes it credible that the application is in spite of compliance with his due diligence obligations (paragraph 3) under abusive use of its subscriber identity by a third party.

(5) An electronically submitted affixing of the full-power provider by an authorised representative is not to be regarded as being signed by the authorising agent.

Participants

§ 2. (1) eligible to participate:

1.		A person with a place of residence, registered office or executive office in Germany.
2.		if the release of the order is provided for, those to which these decisions are issued (Section 191 (1) and (2) BAO).
3.		Limited corporate tax payers with a domestic establishment.

(2) As party representatives are entitled to participate:

1.		the professional persons registered in the list of economic trustees (Section 61 (4) of the WTBG). The Chamber of Economic Scatterers shall communicate to the Federal Minister for Finance any changes to the data required for participation within one week from the date of the amendment.
2.		the notaries registered in the directory of notaries (§ 134 para. 2 Z 1 NO iVm § 2 of the ordinance of the Federal Ministry of Justice of 15 February 1928 on the establishment and management of the lists of notaries and notarial candidates, BGBl. No 47/1928), or the substitutes ordered for them (§ 119 NO). The Notarial Chamber shall send the Federal Minister of Finance any changes to the data required for the participation within one week from the date of the amendment.
3.		the notary partnerships approved by the Notarial Chamber (§ 22 para. 2 NO). The Notarial Chamber shall notify the Federal Minister of Finance of any changes to the data required for the participation (in particular any revocation within the meaning of Section 23 (3) (NO)) within one week from the change.
4.		the lawyers registered in the list of attorneys and the lawyers registered in the list of lawyers. The Chambers of Lawyers have to submit to the Federal Minister of Finance any changes to the data required for the participation (in particular any deletion within the meaning of Section 34 (1) of the RAO) within one week from the change.
5.		The property rights and property rights groups in the Austrian Chamber of Commerce (Fachverband der Immobilien-und fortune-scatter), limited to real estate managers (§ 117 paragraph 3 GewO 1994). The trade association has to send the Federal Minister of Finance any changes to the data required for the participation within one week from the change.
6.		The non-profit building associations registered with the Austrian Association of Non-Profit Building Associations (§ 1 Housing Charitable Law 1979). The Association shall communicate to the Federal Minister of Finance any changes to the data required for participation within one week from the date of the change.
7.		the authorized auditor associations (§ 19 GenRevG 1997). The authorized auditor associations shall, in the case of the Federal Minister of Finance, make changes to the data required for the participation (in particular the withdrawal of the authorization) within one week from the change.
8.		The commercial accountant (§ 102 GewO 1994), which was registered with the Fachverband Unternehmensberatung und Informationstechnologie der Wirtschaftskammer Österreich (UBIT). The trade association has to send the Federal Minister of Finance any changes to the data required for the participation within one week from the change.

Login

§ 3. (1) The registration for FinanzOnline has to be made in person at a tax office with a general task price (§ 3 AVOG). In the case of an applicant, the conditions for issuing a VAT identification number (Art. 28 (1) of the UStG 1994), and if it is not subject to the provisions of § 79 EStG 1988, the application is also permitted by electronic means or in writing (by fax). The personal registration is by the participant (or to be made by his legal representative; if the application is to be made by an authorised representative, he/she shall be designated by a certified special authority.

(2) By way of derogation from paragraph 1, the application for financial online using the "Citizen Card" function (Section 4 (1) E-GovG) requires neither personal, nor electronic or written (by fax) application to the tax office. This does not apply if the unique identification of the citizen card holder in the data holdings of the Federal Tax Administration by means of the name and date of birth of the citizen card holder by hand of the personal binding entered in the civic card (§ 4 para. 2 E-GovG) is not possible.

File View

§ 4. (1) Applications for access to files according to § 90a BAO as well as the related charges are to be carried out exclusively in the way of the automation-supported data transmission. Exceptions to this are only the rejection of the application for access to the file according to § 90a BAO as well as the revocation of the authorization of the inspection of the file according to § 90a BAO.

(2) In the case of professional party representatives, paragraph 1 shall apply only if the party representative has the right to rely on the authorization granted to him in the professional transport sector.

Inachting

§ 5. Other than those made available to the respective participant in the functions referred to in § 1 (2), regardless of any actual transmission in financial online, are incontedible. The data transfers referred to in § 1 (2), last sentence, shall also be deemed to have been submitted only if they have been received by the Authority in order to complete further processing of the appropriate form. Affixing which has been technically successfully transmitted shall be confirmed by the discharge authority in an appropriate manner; in particular, it shall be made clear in the spirit of the preceding sentence.

Exclusion of participants

§ 6. A participant who undertakes attempts or acts that

1.		to interfere with the regular flow of data transfers,
2.		the result of a disruption of the regular flow of data transfers, or
3.		Breach of security requirements, due diligence or confidentiality requirements,
may be excluded from participation.

Section 2
Payout-like income

§ 7. This section regulates the automation-supported transfer of declarations of equal income in the sense of § 40 paragraph 2 Z 1 InvFG 1993 of foreign capital investment funds in the sense of § 42 para. 1 InvFG 1993 as well as payout-like income in the sense of § 40 paragraph 2 Z 1 ImmoInvFG of foreign real estate funds in the sense of § 42 para. 1 ImmoInvFG, provided that the payout-like income comprises an entire calculation period of a capital investment fund.

§ 8. (1) Participants are the tax representatives referred to in § 40 sec. 2 Z 2 InvFG 1993 and in § 40 paragraph 2 Z 2 ImmoInvFG. For participants who are business hands, the changes in the data required for participation are subject to § 2 (2) (1) (1).

(2) The introduction of declarations of equal income (§ 7) shall be permitted exclusively by means of automated data transmission. It shall be carried out within four months of the end of the financial year of the capital investment fund. This period shall be extended by two weeks in the case of capital investment funds which result in the financing of the fund in a currency other than the euro.

§ 9. § 1 (2) to (6), as well as § § 3, 5 and 6 shall apply mutatily.

Section 3
Traffic taxes

§ 10. This section regulates the automation-supported transfer of tax returns, self-calculations and notifications under the Basic Value Tax Act 1987, the inheritance and gift tax law in 1955 and the capital traffic tax law.

§ 11. Participants are those referred to in § 2 para. 2 (2) (2) to (4), as well as with regard to electronic tax returns and electronic self-calculation and notification in the sense of the capital traffic tax law, as well as those in § 2 para. 2 Z 1 Mentioned with the exception of the self-employed accountants. With regard to the changes in the data required for the participation, § 2 para. 2, Z 1 to 4 shall apply.

§ 12. § 1 (2) to (6), as well as § § 3, 5 and 6 shall apply mutatily.

Section 4
Saving

§ 13. This section regulates data transfers supported by automation in accordance with § 108 (5) and (7) EStG 1988. The subject matter of the transmission are those according to § § 5 and 10 of the ordinances of the Federal Minister of Finance concerning construction savings according to § 108 EStG 1988, BGBl. II No 296/2005, on data to be transmitted.

§ 14. Participants are the building societies (§ 1 paragraph 1 BSpG).

§ 15. § 1 (2) to (6), as well as § § 3, 5 and 6 shall apply mutatily.

Section 5
Pension provision

§ 16. This section regulates automation-supported data transfers in accordance with § 108a EStG 1988. The subject matter of the transmission is the data to be transmitted in accordance with § 108a (4) EStG 1988.

§ 17. Participants are the legal entities referred to in § 108a (3) EStG 1988.

§ 18. § 1 (2) to (6), as well as § § 3, 5 and 6 shall apply mutatily.

6.
Forward-looking

§ 19. This section regulates automation-supported data transfers according to § 108g EStG 1988. The subject matter of the transmission is the data to be transmitted in accordance with § 108g (4) EStG 1988.

§ 20. Participants are the legal entities referred to in § 108g (3) EStG 1988.

§ 21. § 1 (2) to (6), as well as § § 3, 5 and 6 shall apply mutatily.

Section 7
EU withholding tax

§ 22. This section regulates automation-supported data transfers in accordance with § 9 paragraph 1 EU-QuStG. The subject matter of the transmission is the data to be transmitted in accordance with § 9 paragraph 1 EU-QuStG.

§ 23. Participants are the paying agencies referred to in § 4 (1) and (2) EU-QuStG, in accordance with § 2.

§ 24. § 1 (2) to (6), as well as § § 3, 5 and 6 shall apply mutatily.

8. Section
Municipal tax

§ 25. This section regulates automatic data transfers between the municipalities and the federal tax authorities in accordance with § § 11 and 14 KommStG 1993. The subject matter of the transmission is the data to be transmitted in accordance with Section 11 (4) and § 14 (1) and (2) of the Commercial Law (CommStG 1993).

§ 26. Participants are the municipalities.

§ 27. § 1 (2) to (6), as well as § § 3, 5 and 6 shall apply mutatily.

Section 9
Final provisions

1.		For all personal names used in this Regulation, the chosen form shall apply to both sexes.
2.		Where provisions in regulations relate to provisions of the Financial Online Regulation 2002, the relevant provisions of this Regulation shall be replaced by the provisions of this Regulation.
3.		This Regulation shall enter into force on 1 March 2006.
4.		With the entry into force of this Regulation, the Regulation of the Federal Minister of Finance on the submission of the application, the inspection of files and the delivery of charges in automated form (Financial Online Regulation 2002-FOnV) shall take place. 2002), BGBl. II No 46/2002, as last amended by BGBl. II No 592/2003, except for force.

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