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301. Regulation of the Federal Minister of Finance on the percentages for the distribution of earnings shares and for the amount of financial allocations in the 2005 Finance Equalization Act
Pursuant to Section 25 (5) of the 2005 Finance Equalization Act (FAG 2005), BGBl. I No 156/2004, shall be ordered:
§ 1 . Section 9 (1) FAG 2005: Income tax, corporation tax, VAT, capital taxes, taxes on taxes, electricity tax, natural gas tax, coal tax, beer tax, sparkling wine tax, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on The intermediate product tax, the alcohol tax, the mineral oil tax, the inheritance and gift tax, the motor vehicle tax, the insurance tax, the standard consumption levy, the motor-related insurance tax, the concession levy and the Art promotion fee (levies with a single key) will be between the Federal Government, the Länder (Vienna as a country) and the municipalities (Vienna as a municipality) in the following hundred-and-sentence ratio:
Federation |
Countries |
Municipalities |
|
Levies with a single key |
73,204 |
15,191 |
11,605 |
§ 2. For the purposes of Section 9 (2) (2) of the FAG 2005: from the profit shares of the municipalities, the charges with a single key amount to 0,166 vH of the respective income minus the amounts in section 8 (2) FAG 2005 for the partial financing of the To withdraw Austria's contribution to the European Union.
§ 3 . To § 9 (7) Z 4 FAG 2005: The parts of the revenues from the Länder and municipalities in the levies with a single key, with the exception of the shares in the inheritance and gift tax which are to be paid to the Länder, are to be applied to the countries and by the local authorities, divided into the following keys:
1. |
to the countries |
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a) |
77,996 vH according to the number of people |
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b) |
22,004 vH according to the following fix keys: |
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ba) |
initially with an amount equal to 0,949 vH of the revenue tax after deduction of the amount referred to in § 8 para. 2 Z 1 FAG 2005 as shares in the sales tax in the following ratio |
Burgenland |
2,572 vH |
Carinthia |
6,897 vH |
Lower Austria |
14,451 vH |
Upper Austria |
13,692 vH |
Salzburg |
6,429 vH |
Steiermark |
12.884 vH |
Tyrol |
7,982 vH |
Vorarlberg |
3.717 vH |
Vienna |
31,376 vH |
bb) |
and the remaining shares in the following relationship: |
Burgenland |
2,292 vH |
Carinthia |
6.118 vH |
Lower Austria |
16,689 vH |
Upper Austria |
16,206 vH |
Salzburg |
7,506 vH |
Steiermark |
12,451 vH |
Tyrol |
9,834 vH |
Vorarlberg |
5,887 vH |
Vienna |
23,017 vH |
2. |
to the municipalities |
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a) |
14,499 vH according to the number of people, |
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b) |
60,449 vH according to the graduated population key, |
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c) |
25,052 vH according to the following fix keys: |
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ca) |
initially as a beverage control compensation with an amount equal to 1.888 vH of the revenue tax after deduction of the amount referred to in § 8 para. 2 Z 1 FAG 2005 as shares in the sales tax in the following ratio: |
Burgenland |
2,505 vH |
Carinthia |
8,496 vH |
Lower Austria |
15,185 vH |
Upper Austria |
14,587 vH |
Salzburg |
9,426 vH |
Steiermark |
13,086 vH |
Tyrol |
14,512 vH |
Vorarlberg |
4,811 vH |
Vienna |
17,392 vH |
cb) |
and the remaining shares in the following relationship: |
Burgenland |
1,570 vH |
Carinthia |
5,031 vH |
Lower Austria |
13,865 vH |
Upper Austria |
16,322 vH |
Salzburg |
7,960 vH |
Steiermark |
9,426 vH |
Tyrol |
8,941 vH |
Vorarlberg |
5,700 vH |
Vienna |
31,185 vH |
§ 4. In respect of Section 20 (2) FAG 2005: The Federal Government grants the municipalities a financial allocation of EUR 15 600 000 per year and 0.034% of the total amount of levies with a single unit for the promotion of local public transport undertakings. Keys without the amounts withdrawn before the division in accordance with § 8 (2) FAG 2005 of the period from November of the previous year to October of the respective year.
§ 5. Pursuant to Section 20 (3) of the FAG 2005: The Federal Government grants the municipalities for local passenger transport investments a financial allocation of EUR 16 500 000 per year and 0.034% of the amount of the levy with a single key without the prior-division charges. amounts withdrawn in accordance with Section 8 (2) FAG 2005 of the period from November of the previous year to October of each year.
§ 6. Pursuant to Section 20 (4) FAG 2005: The Federal Government annually grants to the Länder a financial allocation of 0,341 vH of the income of the levies with a single key without the amounts withdrawn prior to the division for the purposes of local public transport. Pursuant to Section 8 (2) FAG 2005, minus EUR 32.1 million per year.
§ 7. Article 20 (7) FAG 2005: The Federal Government grants to the Länder a financial allocation for the financing of environmentally friendly and energy-saving measures in the amount of 0.163 vH of the income of the levies with a single key without the pre-division Amounts according to § 8 paragraph 2 FAG 2005. Of this financial allocation, the countries concerned are 0,163% of the income from the period from November of the previous year to the May of each year until 31 July of each year and 0,163% of the income of those charges from June to October of the by 20 December of each year at the latest.
§ 8. § § 4, 5 and 7 shall not apply to the financial allocations in accordance with Section 20 (2), (3) and (7) FAG 2005, when they are still to be measured on the tax revenue of November and December 2004.
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