258. Ordinance of the Federal Minister of Finance on the establishment of average rates for the determination of the profit from agriculture and forestry (LuF PauschVO 2006)

Due to § 17 (4) and (5) of the Income Tax Act 1988, BGBl. No. 400, as amended, shall be replaced by:

I. Application and authoritative unit value

§ 1. (1) The profit of a farm and forestry establishment whose holder is neither obliged to perform the accounts nor does it voluntarily carry books in respect of that holding may be determined in accordance with the provisions of this Regulation. In doing so, the application of the Regulation is only permissible for the entire agricultural and forestry operation. An application to only individual operating branches or individual operating part-activities is inadmissible.

(2) The relevant unit value of agricultural and forestry operations shall be the unit value of the agricultural and forestry assets managed during the investment year, plus the unit value shares of the agricultural and forestry assets held during the period of the year of the year. Investments generated by the investment year and less the unit value shares of the leases which were not self-generated during the investment year. For the determination of the unit value parts of the supply and leasing is in respect of the hectare rate § 125, para. 1 lit. b of the Federal Tax Code, BGBl. No 194/1961, as amended in the current version.

(3) On 31 December of a year, by means of underage purchases, allowances or free purchases of land and forestry land, the relevant unit value shall be defined in accordance with § 2 and the relevant partial unit value is exceeded in accordance with Section 3 (2), as from the beginning of the following year § 8 or § 9. If, on 31 December of a year, the relevant unit value shall be the relevant unit value in accordance with § 2 or, respectively, unpaid transfers of land and forestry land by subyear sales, leases or unpaid transfers of land and forestry. the relevant partial unit value according to § 3, para. 2 is below, the § § 8 to 12 shall no longer be applicable from the beginning of the following year. In the determination of the relevant unit value in accordance with § 2 or of the relevant partial unit value according to § 3 (2) is § 125 (1) lit. b BAO shall apply in the applicable version in the appropriate way, with the taxable person at the end of 31 December having to use the rate of the hectare which was determined in the unit value declaration last issued before the date of the reference date.

(4) This Regulation shall take into account only the legal transactions and operations regularly occurring in the establishments which are also covered by Article 25 of the Council Directive of 13 June 1977, No 77 /388/EEC, OJ L 77, 28.4.1977, p. No. L 145, as amended in each case.

(5) By way of derogation from paragraphs 1 to 4, profits arising from the disposal of areas used for forestry purposes may be accepted by 35% of the proceeds of the disposal of the disposal proceeds on land, standing wood and hunting rights, provided that such proceeds are EUR 220 000 on a case-by-case basis. By way of derogation from paragraph 1, this also applies to accounting firms in respect of which the changes in value from the ground and the soil remain out of approach.

II. Profit determination up to a unit value of 65 500 Euro

Basic Amount

§ 2. (1) In the case of a unit value of agricultural and forestry operations up to EUR 65 500, the profit shall be determined by means of an average rate of 39% of the relevant unit value (§ 1 para. 2) (basic amount), insofar as the § § 3 to 6 nothing Determine the opposite. If the social insurance legal contribution basis is determined in accordance with Section 23 (1a) of the Farmers ' Social Insurance Act, the application of this average rate shall not be taken into consideration.

(2) The basic amount of the Alps shall be determined by one of the provisions of Article 39 (2) (1) (1). a) the average rate of 70% of the sentence resulting from paragraph 1 is to be deducted from the 1955 valuation law.

Forestry

§ 3. (1) If the forestry (part) unit value is not more than EUR 11 000, the profit from forestry shall be recorded with the average tax rate in accordance with § 2.

(2) The unit value of forestry (part) exceeds the amount of EUR 11 000 and is to be deducted from the operating income flat-rate operating expenditure. These are the reduction in the number of spruce and larch of creditworthiness, which is based on the unit value of forestry (part), and the number of larches of creditworthiness 7 Value hits dependent and amount to:

1.		In case of self-sleeping:
a)			70% of operating income (including VAT) with a reduction of 1 to 61 or a value of 11 to 20,
b)			60% of operating income (including VAT), with a reduction of 62 to 68 or a value of 6 to 10;
c)			50% of the operating revenue (including VAT) with a reduction of 69 to 100 or a value of 0 to 5.
2.		In the case of wood sales on the floor:
a)			30% of operating income (including VAT), with a reduction of 1 to 63 or a value of 10 to 20,
b)			20% of operating income (including VAT) with a reduction in the number of 64 to 100 or a value of 0 to 9.
If the unit value of a forestry base area is not based on a minority or value, the tax office shall establish a fictitious minority or value-added value.

(3) The part of the unit value, which is to be regarded as a forsteconomically viable part, must be eliminated in the calculation of the basic amount (§ 2), provided that it is more than EUR 11 000.

Wine-growing

§ 4. (1) The profit from viticulture (e.g. wine, grapes, mash, grape juice, grape must and storms as well as non-alcoholic beverages and food in the context of the Buschenschankes) shall be determined separately by revenue-expenditure account. If the base area used for wine-growing amounts to a maximum of 60 Ar, the separate determination of the wine-growing profit shall be kept to a minimum.

(2) Operating expenditure shall be 70% of the operating revenue (including turnover tax), but at least EUR 4 400 per hectare of base area used for wine-growing, but not more than the level of operating revenue.

(3) If the winegrowing profit in accordance with paragraph 1 of the first sentence is to be determined separately, the part of the unit value which decaying on the base areas used for the wine-growing sector shall be eliminated in the calculation of the basic amount (§ 2).

(4) By way of derogation from the second sentence of the second sentence, the wine-growing area does not increase 60 Ar, the profits from the bush and the sale of the Bouteillenweinsale shall be determined separately by revenue-expenditure account, the provisions of the paragraph 2 should be applied in the appropriate way.

Horticulture

§ 5. (1) The profit from horticulture (§ 49 Evaluation Act 1955) shall be determined by revenue-expenditure account.

(2) Operating expenditure shall be set at an average rate of 70% of operating revenue (including turnover tax). In addition to this average rate, expenditure on wages (including non-wage labour costs) should be taken into account as additional operating expenditure. The deduction of operating expenditure may only take place up to the level of the operating revenue.

(3) By way of derogation from the provisions of paragraphs 1 and 2, area-based averages shall apply to the calculation of the profit from horticultural production. The prerequisite for this is that the exclusive operating item consists of the supply of own gardening products to resellers. This condition is also fulfilled if the revenues from other deliveries-except for asset sales-and from services in total, are not more than 1,500 euros (including VAT) per year. Resellers shall be considered to be establishments which, in commercial terms, continue to sell the products delivered to them either unchanged or after processing or processing. The average rates are:

1.		For the cultivation of vegetables

Ever M ² the	Euro
a) Free land area
aa) incultural...................................................................................	0.24
bb) multi-cultural.............................................................................................	0.42
b) covered cultural areas
aa) in the case of plastic film tunnels
to 3.5 m base width .....................................................................	0.42
over 3.5 m base width .....................................................................	0.84
bb) for Niederglas (Mistbeet, Ground Houses) ...................................................	0.84
cc) in the case of non-stable greenhouses
not Heatable .................................................................................	0.96
Heatable ........................................................................................	1.2
dd) in the case of stable greenhouses
not Heatable .................................................................................	1.08
Heatable .......................................................................................	1.32

2.		for the cultivation of flowers and perennials

Ever M ² the	Euro
a) Free land area
aa) incultural...................................................................................	0.3
bb) multi-cultural.............................................................................................	0.48
b) covered cultural areas
aa) in the case of plastic film tunnels
to 3.5 m base width .....................................................................	0.48
over 3.5 m base width .....................................................................	1.08
bb) for Niederglas (Mistbeet, Ground Houses) ...................................................	1.08
cc) in the case of non-stable greenhouses
not Heatable .................................................................................	1.2
Heatable ........................................................................................	1.8
dd) in the case of stable greenhouses
not Heatable .................................................................................	1.5
Heatable .......................................................................................	2.7

3.		for tree nurseries

Ever M ² the	Euro
a) Area for the cultivation of fruit trees and berry bushes. .........................	0.48
b) Area to be used for the production of ornamentals .....................................................	0.6

(4) The extent of the covered areas of culture is determined by the extent of the area surrounding the outsides of the covered areas. In greenhouses, therefore, the outsides of these buildings are authoritative.

(5) In determining the basic amount (§ 2), the share of the unit value which is paid out on the gardening land areas is to be calculated.

Agricultural and forestry branch acquisition, working and/or processing and bushshank in the context of fruit growing

§ 6. (1) The profit from the land-and forestry-related income, from its own and/or processed own and purchased original products as well as from the bushshank in the context of the fruit growing is to be determined separately by revenue-expenditure account. In the case of the determination of the profit from agricultural and forestry secondary acquisition, the operating expenditure may be deducted only up to the level of the corresponding operating income.

(2) As a land-and forest-related secondary acquisition, secondary activities are to be understood as being in the relationship of the economic subordination, according to their economic purpose, to the main agricultural and forestry business. The room rental with breakfast in the amount of 10 beds or less represents land-and forestry-related income, whereby the operating expenses can be set at 50% of the corresponding operating income (including VAT). In the case of agricultural and forestry secondary income, the remuneration is mainly for the provision of vehicles, machinery or equipment to non-farmers, 50% of the total revenue can be deducted as a flat-rate operating expenditure . This shall apply even if the pro rata charge for the work performance leads to income from non-self-employed work.

(3) In the determination of the profit from Buschenschank in the context of fruit growing as well as from processed and/or processed products (para. 1) operating expenditure is to be set at 70% of operating income (including VAT). Prerequisite for the calculation of the working and/or processing of the original product (para. 1) for agriculture and forestry is that the working and/or processing according to its economic purpose is to the agricultural and forestry main operation in the relationship of the economic subordination.

(4) If a working and/or processing is carried out on its own, there is a subordination within the meaning of para. 2 and 3 if the income from working and/or processing does not exceed 24,200 euros (including sales tax). If a working and/or processing is carried out in addition to a secondary acquisition, the subordination is only given if the common income does not exceed 24,200 euros (including turnover tax) and the extent of the agricultural and forestry sector Land more than 5 hectares, or the basic areas used for wine-growing or gardening, is more than 1 hectare. The amount of EUR 24,200 is revenue from room rental as well as income from services and leases, which are based on a purely self-cost basis and without the transfer of the employee's own work, in the context of the interim Cooperation (rural neighbourhood aid) not to be set off.

Exceptional crop damage and special livestock losses

§ 7. In the event of a loss of earnings due to exceptional crop damage such as drought, floods or hailstorm, wind or snowfall and in the case of special livestock losses, these are based on the average rates in accordance with § 2, § 3 (1), § 4 (1) second sentence and § 5 Abs. 3. to reduce the resulting amounts of profits in accordance with the established loss-making loss sum, provided that there is a deviation of more than 25% of the normal income generated otherwise on average for the years and that no corresponding Consideration of the unit value (§ 1) has taken place.

III. Profit determination with a unit value of more than EUR 65,500 or in the case of determination of the social insurance legal contribution basis in accordance with Section 23 (1a) of the Farmers ' Social Insurance Act

§ 8. (1) In the case of a unit value of the agricultural and forestry business of more than EUR 65,500 or for the determination of the social insurance legal contribution basis in accordance with Section 23 (1a) of the Farmers ' Social Insurance Act (Contribution Basic Deposit Option) the profit from agriculture and forestry is always determined by revenue-expenditure account.

(2) In so far as the provisions of Sections 9 to 12 do not provide for a derogation, operating expenses shall be set at an average rate of 70% of the operating revenue (including turnover tax) compared to that operating expenditure.

Forestry

§ 9. Operating expenditure from forestry shall be calculated with the appropriate application of Section 3 (2).

Wine-growing

§ 10. Operating expenditure from viticulture (e.g. wine, grapes, mash, grape juice, grape must and storms, as well as non-alcoholic beverages and food in the context of the Buschenschanke) shall be calculated with the appropriate application of Section 4 (2).

Horticulture

§ 11. The operating expenditure from horticulture (§ 49 Evaluation Act 1955) shall be calculated with the appropriate application of § 5 (2).

Agricultural and forestry branch acquisition, working and/or processing and bushshank in the context of fruit growing

§ 12. § 6 shall apply in analogy to the profit determination of income from land-and forestry-related secondary acquisition, working and/or processing and from the bushshank in the context of fruit growing.

IV. Increases in profits and profit-reducing amounts

§ 13. (1) The interim sum resulting from the provisions of § § 1 to 7 or 8 to 12 is to be paid for paid interest, including income from hunting and wild waste, as well as income from operations not covered by Section 1 (4) and (5); and In order to increase income from economic goods which are not part of the unit value in accordance with § § 30 (2) Z 6 and 11 (4) of the valuation law in 1955, provided that such income is not treated as end-taxed in accordance with Section 97 (1) of the Income Tax Act 1988. The separate approach of these operations, which are not covered by the lump-sum, must not lead to any loss in each individual case.

(2) The amount resulting from the allocation in accordance with paragraph 1 shall be the value of the balance (cash and in kind), contributions paid to the social security institution of the farmers and not already taken into account in accordance with § 5 (2) or § 11 , in order to reduce contributions to the compensation fund for family allowances, as well as paid rent and debt interest, but in total no loss may be incurred.

(3) The balance of benefits in kind shall be set at EUR 700 per person per person per person. If the benefits in kind are proved or made credible, they must be taken into account in the proven (credible) amount.

V. Change of the winning type

§ 14. If the taxable person proceeds from the flat-rate profit determination under this Regulation for the purpose of determining the profit in accordance with Article 4 (1) or for the profit determination in accordance with Article 4 (3) of the Income Tax Act 1988, a new flat-rate determination of the Income from agriculture and forestry shall be permitted at the earliest after five marketing years on the basis of this Regulation or any subsequent lump-sum Regulation.

VI. Time-of-use

§ 15. The Regulation shall apply in the case of the assessment for the calendar years 2006 to 2010, including 2010.

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