112. Federal Law, which enacted a flood victims compensation and reconstruction law 2005-HWG 2005, the Civil Fund Act 1996, the Federal Finance Act 2005, the Federal Finance Act 2006, the Environmental Promotion Act, the Income Tax Act 1988, the Fees Act 1957 and the inheritance and gift tax act 1955 are amended and special tax measures for victims of natural disasters are provided for in the tax law

The National Council has decided:

Article 1

Flood victims ' compensation and reconstruction law 2005-HWG 2005

§ 1. In order to eliminate the exceptional damage caused by the floods in the summer of 2005, the Federal Minister of Finance is authorized, in accordance with the provisions laid down for this purpose in the Federal Finance Act 2005 and 2006, to: Additional resources shall be made available to the Disaster Fund.

§ 2. The funds additionally made available by the Federal Minister of Finance are measures for the elimination of damage to persons and property of physical and legal persons (§ 3 Z 3 lit. a of the Disaster Fund Act 1996, BGBl. No 201/1996, as amended), measures for the reconstruction of the infrastructure within the meaning of § 3 (1) of the Disaster Fund Act 1996 and emergency measures of the Federal Minister for Agriculture, Forestry, Environment and Water Management To avoid consequential damage to waters, flood defences and wild-water installations.

§ 3. (1) The performance of federal grants to the countries affected by the flood disaster in the summer of 2005 in accordance with § 3 Z 3 lit. a Civil Fund Act 1996 for the elimination of exceptional damage caused by floods in the summer of 2005 shall be carried out in accordance with the conditions set out in paragraphs 2 to 4.

(2) Countries make for complaints from physical or legal persons private or public law because of unequal treatment or violation of the fundamental principles of a state-of-the-art procedure in the performance of financial, according to § 3 Z 3 lit. a Disaster Fund Act 1996 subsidised aid from the country for the elimination of exceptional damage caused by the floods in the summer of 2005 in each case a Board of Appeal in charge. In addition to the representatives of the country, the Commission also includes a representative of the Federal Ministry of Finance, the Federal Ministry of Agriculture, Forestry, Environment and Water Management, the Federal Ministry of Justice and the Federal Ministry of Justice and the Federal Ministry of Justice and the Federal Republic of Germany Federal Ministry of Economics and Labour. Institutions which have contributed to the decision of the country on the performance of financial assistance or who have received a right of instruction for these decisions shall not be members of the Commission.

(3) complaints to the Commission may be brought within one month of the country's decision on financial assistance, but in any case within one month of the Commission's establishment. The Commission has to decide on a complaint within three months of its entry into force.

(4) If the Commission decides that the complainant has been shortened by unequal treatment or a violation of fundamental principles of the rule of law, the country concerned has to compensate for a decision taken in accordance with the decision. . If the Commission decides that the performance of financial assistance is otherwise based on unequal treatment or an infringement of the fundamental principles of the rule of law, it shall inform the country concerned and take appropriate further steps to the Commission.

§ 4. The Federal Minister of Finance is responsible for the enforcement of this federal law.

§ 5. This federal law will expire on 31 December 2006.

Article 2

Amendment of the Civil Fund Act 1996

The Civil Fund Act 1996, BGBl. No 201/1996, as last amended by BGBl. I No 89/2003, shall be amended as follows:

1. In § 3 Z 4, the following lit. i is added:

" (i)			to meet exceptional requirements arising from financial assistance for the purchase of Raufutter and RaufutterersatzProducts as a result of the flood events in the summer of 2005, up to 1.5 million Euro. The Federal Minister for Agriculture, Forestry, the Environment and Water Management, in agreement with the Federal Minister of Finance, has to determine the settlement, with the countries ' contribution to be made equally high. "

2. In § 8 the last sentence is:

"With the enforcement of § 3 Z 4 lit. e, f, h and i, the Federal Minister for Agriculture, Forestry, Environment and Water Management is entrusted."

Article 3

Amendment of the Federal Finance Act 2005

The Federal Finance Act 2005, BGBl. I No 132/2004, as last amended by BGBl. I n ° 103/2005, is amended as follows (3. BFG-Novelle 2005):

(1) In Article VII, the point after Z 12 is replaced by a line point and the following Z 13 is added:

" 13.		in the case of the Pre-Antee Approach 1/53608 for payments due to the Flood Victim Compensation and Reconstruction Act 2005 (HWG 2005), up to 100 vH of the amounts of expenditure estimated under Title 534. "

2. In the Federal estimate (Annex I), the following shall be inserted after the preliminary draft of 1/53408:

" 1/536 Payments according to HWG 2005:

1/53608/43 Expenses "

Article 4

Amendment of the Federal Finance Act 2006

The Federal Finance Act 2006, BGBl. I No 20/2005, as last amended by BGBl. No 103/2005, shall be amended as follows (2. BFG-Novelle 2006):

(1) In Article VII, the following new Z 4 shall be inserted after Z 3:

" 4.		in the case of the Pre-Antee Approach 1/53608 for payments under the Flood Victims Compensation and Reconstruction Act 2005 (HWG 2005) up to 100 vH of the amounts of expenditure budgeted under Title 534 in the financial year 2005; To calculate overruns on the basis of the 2005 HWG to this percentage (amount); "

2. In Article VII, the previous Z 4 to 12 shall be given the designations Z 5 to 13.

3. In the Federal estimate (Annex I), the following shall be inserted after the preliminary draft approach 1/53408:

" 1/536 Payments according to HWG 2005:

1/53608/43 Expenses "

Article 5

Amendment of the Environmental Promotion Act

The Environmental Promotion Act (UFG), BGBl. No. 185/1993, as last amended by the Federal Law BGBl. I No 57/2005, shall be amended as follows:

1. In Article 6 (2), the following sentence is added:

" For reinstatement or replacement measures for the elimination of damage caused by floods in the summer of 2005 to measures pursuant to § 17 (1) (1) (1) to (3), up to a total of 20 million euros can be pledged at the expense of the 2005 to 2007 support measures; or shall be forgiven. "

Article 6

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 104/2005, shall be amended as follows:

1. § 10c reads:

" § 10c. In the case of the replacement of abuseable assets in connection with the elimination of flood damage caused by the summer of 2005:

(1) Replacement of buildings: In so far as a replacement is available, the taxable person may, in the manufacture of buildings of fixed assets, in addition to the removal for wear in accordance with § 8, para. 1, an early depreciation of 12% of the total amount of the property. Manufacturing costs for profit-reducing claims. The prerequisite is that with the actual construction work after 30 June 2005 and before 1. January 2007 is started. If the manufacture of the building extends over a period ending after 31 December 2006, the early depreciation may be claimed by those part-production costs which are incurred until 31 December 2006.

(2) Replacement of other economic goods: Where there is a replacement, the taxable person may, in the purchase or manufacture of other assets of the fixed assets, in addition to the replacement for wear according to § 7. An early depreciation of 20% of the cost of acquisition or production is to be claimed by a profit reduction. The prerequisite is that the purchase or manufacture after 30 June 2005 and before the 1. Jänner 2007. Where the purchase or manufacture of the assets extends over a period ending after 31 December 2006, the early depreciation may be claimed by those part-production costs which until 31 December 2006 is incurred.

(3) The condition is that the total amount of the early depreciation in accordance with paragraphs 1 and 2 is given separately in the tax declaration. A correction shall be possible until the entry of the legal force of the income tax, corporation tax or setting-up modesty. "

2. In § 45 is paragraph 5:

" (5) If a taxable person is affected by catastrophe damage (in particular flood, landslide, murderous and avalanche damage), an application for a change in advance payment may vary from paragraph 3 to 31. "October is the year."

3. § 108d reads:

" § 108d. (1) Temporary special premiums for the catastrophic replacement of abuseable assets in connection with the elimination of flood damage of the summer 2005 within the meaning of § 10c may be claimed:

1.		Taxable persons, in so far as they are not members of a company in which the shareholders are to be regarded as a co-contractor,
2.		Companies in which the shareholders are to be regarded as a co-contractor.
The condition is that the expenses for the purchase or manufacture by means of a reduction for wear (§ § 7 and 8) are to be discontinued.

(2) It shall be

1.		the fixed-term special premium for the replacement of buildings (Section 10c (1)) in the case of taxable persons in the sense of § 1 5% and in the case of taxable persons within the meaning of Section 1 of the Corporate Tax Act 1988 3% of the expenses. If the special premium is claimed, no early depreciation under Section 10c (1) may be claimed for the building in the marketing year in question;
2.		the fixed-term special premium for the replacement of other economic goods (Article 10c (2)) in the case of taxable persons in the sense of § 1 10% and in the case of taxable persons within the meaning of Section 1 of the Corporate Tax Act 1988 5% of the expenses. If the special premium is claimed, no early depreciation in accordance with Section 10c (2) may be claimed for the other economic good in the marketing year in question.

(3) The temporary special premium may be applied for each calendar month. They can also be asserted in a supplement to the income tax, corporate tax or declaration of a declaration (Section 188 of the Federal Tax Code) of the year in question. In addition, this supplement may be submitted until the legal force of the income tax, corporation tax or setting-up modesty is reached.

(4) The premiums resulting from the list are to be credited to the tax account, unless it is to be issued a decision in accordance with § 201 of the Federal Tax Code. The credit shall be returned to the date of submission of the list. Both the premiums and the repayment claims are considered to be levies on income within the meaning of the Federal Tax Code and the Tax Administration Organization Act. The provisions of the Federal Tax Code shall apply to credits and reclaims, which shall apply to duties to be charged on a recurring basis and to be calculated on the basis of such provisions. In the case of companies which are non-legally competent persons in accordance with civil law, the combined accounting of the charges shall be effected by means of those duties which the parties jointly owe.

(5) The premiums shall be taken into account at the expense of the income tax on income tax. "

Article 7

Amendment of the Fees Act 1957

The Fees Act 1957, BGBl. No. 267, as last amended by the Federal Law BGBl. I No 105/2005, is amended as follows:

1. In § 35, the following paragraph 5 is added:

" (5)

1.		The state of emergency caused by the consequences of a state of emergency caused by catastrophic damage (in particular flood damage, landslides, destruction and avalanche damage), which is the subject of the replacement exhibition of subject-subject publications or the Damage detection, claims settlement or damage cleaning service are exempt from fees.
2.		The loans concluded in connection with a disaster within the meaning of Z 1 for the financing of the removal of the damage suffered by the injured party himself or his legal successor, which is economically responsible for the loss of the damage, and Credit agreements (including prolongations, increases and contracts) as well as the associated security and fulfillment transactions are free of charge. This also applies to stock contracts with which a replacement is made.
3.		The fees waivings of Z 1 and 2 shall apply only if:
a)			in the case of Z 1, the application for the publication of the document within one year from the date of the occurrence of damage to the body issuing the document, and the latter shall be provided with appropriate evidence of the damage,
b)			in the case of Z 2, the legal transactions shall be concluded within two years from the date of the occurrence of the claim and the entry and the amount of the damage in the case of self-calculation shall be the subject of the self-calculation pursuant to Article 3 (4) and (4a), in the case of self-calculation as § 33 TP 5 (5) (1) and (5) to the self-calculation and, incidentally, to the financial offices responsible for charging the fees.
4.		The note "Fee-free pursuant to § 35 paragraph 5 GebG 1957" shall be affixed to the writings and documents relating to legal transactions which are exempt from Z 1 to 3. If it is not possible to affix the note, the body issuing the document shall retain the freedom of charge in the administrative act to be paid. "

2. In § 37, the following paragraph 16 is added:

"(16) § 35 (5) shall enter into force on 1 July 2005 and shall apply to all matters which are to be implemented after 30 June 2005."

Article 8

Amendment of the inheritance and gift tax law 1955

The Inheritance and Donation Tax Act 1955, BGBl. No. 141/1955, as last amended by the Federal Law BGBl. I No 26/2005, is hereby amended as follows:

1. In § 15 (1) the following Z 20 is added:

" 20.		Grants intended to remedy the damage caused by catastrophic damage (in particular flood, landslides, injury and avalanche damage), which is not caused by replacement services (e.g. insurance benefits) or by other means The provisions of § 15 tax-exempt benefits are covered. Additional donations are subject to tax. "

2. In § 34 (1) the following Z 12 is added:

" 12.		Section 15 (1) Z 20 shall enter into force on 1 July 2005 and shall apply to all matters for which the tax liability shall be incurred after 30 June 2005. "

Article 9

Special tax measures for victims of natural disasters

§ 1. If payment periods or time limits for the submission of declarations of duty are missed as a result of disasters (in particular floods, landslides, murders and avalanches), the person liable for payment (§ 77 BAO) shall be required to:

1.		the fixing of
a)			Failure surcharges (§ 217 BAO),
b)			Late surcharges (§ 135 BAO);
2.		The assertion of termination losses (§ 230 para. 5 BAO)
If not later than two months after the occurrence of the natural disaster, the missed action or a request for payment facilitation (§ 212 BAO) or a request for an extension of the deadline for submission of the release declaration is introduced.

Fischer

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