103. Federal Law, with which the Income Tax Act 1988, the Revenue Tax Act 1994, the Tax Administration Organization Act, the Finance Criminal Law, the Foreigners Employment Act, the Labour Contract Law Adaptation Act, the Federal Finance Act 2005, the Federal Finance Act 2006, the federal law on the reorganisation of the legal relationships of Österreichische Industrieholding Aktiengesellschaft and the Post and Telekombeteiligungsverwaltungsgesellschaft (ÖIAG-Gesetz 2000), the federal law on the management and coordination of financial and other Federal debt (Bundesfinanzierungsgesetz) and the Bausparkassengesetz (Federal Finance Act) are amended-Growth and Employment Act 2005

The National Council has decided:

Article I

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 45/2005, shall be amended as follows:

1. § 3 (1) Z 15 is amended as follows:

(a) In lit. b becomes after the phrase "or in group companies associated with this" the phrase "or to undertakings which, in the context of a sector, are legally affiliated with the employer of the employer or who are in a liability association with the employer of the employer in accordance with Section 30 (2a) of the Banking Act" inserted.

(b) In lit. c will be after the phrase "or in group companies associated with this" the phrase "or to undertakings which, in the context of a sector, are legally affiliated with the employer of the employer or who are in a liability association with the employer of the employer in accordance with Section 30 (2a) of the Banking Act" inserted.

1a. In Section 4 (4), the following Z 4b is inserted after Z 4a:

" 4b.		A research allowance of 25% for expenditure (expenditure) for research commissioned and experimental development in the sense of the Z 4. The research allowance can only be claimed for expenditure (expenditure) of a maximum of EUR 100,000 per marketing year. If the marketing year covers a period of less than 12 months, the maximum amount of EUR 100,000 shall be aliquoting in accordance with the number of months of the marketing year. The calendar months that have been started shall be considered as full calendar months.
		The amount of the allowance shall only be available to the contracting entity for its expenditure (expenditure) only if the research and experimental development activities or undertakings concerned with research and experimental development tasks and their research and experimental development activities are Located in a State of the European Union or in the European Economic Area, is charged. The allowance is not available if the contractor is under the control of the client or is a member of a group of companies (Section 9 of the Corporate Tax Act 1988), which is also part of the client.
		The condition for the use of the free amount is that until the end of its marketing year, the contracting authority can be shown to inform the contractor of the amount of expenditure incurred (expenditure) in which he is entitled to the amount of the research allowance. . The contractor may not, for the research and experimental development carried out on behalf of the contract, in respect of the expenditure (expenditure) covered by the communication, no research allowance according to Z 4 or Z 4a or a research premium in accordance with § 108c in Take advantage of this.
		The free amount cannot be claimed by those expenses (expenditure), which are the basis of a research free amount according to Z 4 or Z 4a or a research premium according to § 108c.
		The assertion can also be made off-balance-sheet . "

Section 108 is amended as follows:

(a) (6) reads:

" (6) Injustifiably reimbursed income tax (payroll tax) is to be recovered from the taxpayer. Refunds shall also be deemed to be unduly reimbursed if, before the expiry of six years since the conclusion of the contract, contributions paid as the basis of a tax refund and the tax reimbursed themselves shall be repaid in whole or in part or the claims arising from the construction savings contract as a guarantee.

The amounts to be recovered shall be retained by the Bausparkasse. The Bausparkasse has the amounts withheld against the tax amount to be reimbured (par. 5). "

(b) (7) reads:

" (7) A recovery in accordance with paragraph 6 shall not be required if:

1.		contributions are repaid in the cases referred to in paragraph 3 (3) (3);
2.		the taxable person declares that the repaid contributions or the freezing of measures within the meaning of § 18 para. 1 Z 3 or in the sense of § 1 para. 4 and 5 of the Bausparkassengesetz, BGBl. No. 532/1993, in the version of the Federal Law BGBl. I n ° 103/2005, by and for the taxable person. A recovery shall not be required even if the measures within the meaning of section 18 (1) (3) are set by or for persons referred to in paragraph 2. The tax office must be informed of the amount of the repaid tax refund. The notification shall be made by means of the exchange of data or the automatic transmission of data. The Federal Minister of Finance is authorized to determine the contents of the report and the procedure for the exchange of data and the automatic transmission of data with the regulation. The Regulation may provide for the construction of a building savings bank to be operated by a particular appropriate public or private service provider. "

(2a) § 108b (1) is amended as follows:

(a) In Z 2 lit. b will replace the last sentence by the following two sets:

" This bridging pension shall be payable in amounts which remain the same over a period of at least 36 months. This period shall be reduced accordingly if, before the expiry of this period, it shall be reduced to the pension of the pension in accordance with lit. a is coming. "

(b) Z 3 is:

" 3.		In the case of a fund-linked life insurance, the technical provisions, with the exception of premium income, the provision for insurance cases not yet uncovered and the additional technical provisions relating to Minimum guaranteed benefits shall be at least 75% covered by shares in investment funds formed in accordance with the provisions of Section I.a. of the Investment Fund Act 1993. "

3. In Section 108c (2) Z 1, the name shall be replaced by the name of the name "§ 4 (4) Z 4" the designation "§ 4 (4) Z 4 and Z 4b" .

3a. In Article 108i (2), the following sentence is added:

"The transfer amount shall not be considered as a contribution to a future-care facility within the meaning of § 108g (1)."

4. In § 124b the following Z 122 to Z 125 are added:

" 122.		§ 3 para. 1 Z 15 lit. b in the version of the Federal Law BGBl. I n ° 103/2005 shall apply for the first time to the shares of the capital which are released free of charge or at reduced prices after 30 June 2005. § 3 para. 1 Z 15 lit. c in the version of the Federal Law BGBl. I n ° 103/2005 is the first to apply to options granted after 30 June 2005.
123.		§ 4 (4) (4b) and § 108c (2) (2) (1), respectively, as amended by the Federal Law BGBl. I n ° 103/2005 are for the first time for 1. Research contracts awarded in January 2005.
124.		§ 108 (6) and (7) in the version of the Federal Law BGBl. I n ° 103/2005, shall apply from 1 September 2005.
125.		Section 108b (2) shall expire at the end of 31 December 2005. The restrictions on the payment plan in accordance with § 23g of the Investment Fund Act 1993 do not have to be complied with after 31 December 2005. In the case of a transfer to a future-care facility according to § 108i (2) and in the case of a lay-off, Section 41 (2) of the Investment Fund Act 1993 and Section 108a (5) shall not apply. In the case of Retirement Investment Funds, which do not meet the requirements of § 108 h (1), Section 41 (1) of the Investment Fund Act (Investment Fund Act) is in 1993 as of 1. Jänner 2006 shall not apply. "

Article II

Amendment of the 1994 turnover tax law

The sales tax law in 1994, BGBl. N ° 663/1994, as last amended by BGBl. I No 180/2004, shall be amended as follows:

1. In § 1 para. 1 Z 2 lit. b takes the place of the year "2006" the annual number "2008" .

1a. § 11 sec. 1 Z 2 reads:

" 2.		the name and address of the customer of the delivery or of the recipient of the other service. Furthermore, in the case of invoices, the total amount of which exceeds EUR 10 000, the VAT identification number issued to the beneficiary by the tax office shall be disclosed where the trader is domicated (seat), his or her habitual residence (domials). a stay or a permanent establishment and the turnover shall be carried out to another entrepreer for his or her business; "

(2) In Article 21 (3), the following two sentences are replaced by the first sentence:

" The trader within the meaning of § 2 shall submit a notification to the Tax Office until the end of the calendar month following each calendar month (reporting period) in which he has executed intra-Community goods deliveries (summary report), in which he shall have the information referred to in paragraph 6. Entrepreneurs, for which the calendar quarter is the pre-notification period (Section 21 (2)), shall submit this notification up to the end of the calendar month following each calendar quarter (reporting period). "

3. According to Article 28 (25), the following is added as paragraph 26:

" (26) § 11 Abs.1 Z 2 in the version of the Federal Law BGBl. I No 103/2005 shall apply to transactions and other facts which are carried out after 30 June 2006, or shall be taken up. Article 21 (3) in the version of the Federal Law BGBl. I No 103/2005 shall apply to transactions and other facts which are carried out after 31 December 2005, or are taking place. "

Article III

Amendment to the Tax Administration Organization Act

The Tax Administration Organization Act, BGBl. No. 18/1975, as last amended by BGBl. I No 180/2004, shall be amended as follows:

(1) In § 3 (4), the following sentence shall be inserted before the last sentence:

' Furthermore, without prejudice to the competence of other authorities and to the tasks conferred on the financial authorities by other legislation, the financial authorities with a general duty to carry out their duties shall be responsible for the enforcement of the powers conferred on them by the general public. Foreign Employment Act and Work Contract Law Adaptation Act assigned to tasks. "

2. In § 17b, the following paragraph 10 is added:

" (10) § 3 (4) in the version of the Federal Law BGBl. I n ° 103/2005 is 1. Jänner 2006 in force. "

Article IV

Amendment of the Financial Criminal Law

The Financial Criminal Law, BGBl. No 129/1958, as last amended by BGBl. I No 180/2004, shall be amended as follows:

1. In § 38 (1) the penultimate sentence reads as follows:

" In addition, in accordance with § 15, a custodial sentence of up to three years, with a penalty-determining value of more than € 500 000, shall be punishable by imprisonment of up to five years and with a penalty-determining value of more than three million euros. to seven years ' imprisonment. "

2. In § 265, the following paragraph 1g is added:

" (1g) § 38 (1) in the version of the Federal Law BGBl. I n ° 103/2005 is 1. Jänner 2006 in force. "

Article V

Amendment of the Foreigners Employment Act

The Foreigners Employment Act, BGBl. No 218/1975, as last amended by BGBl. I n ° 101/2005, is amended as follows:

1. In § 26 (1) to (4), the word shall be "customs authorities" by the word "Tax Authorities" replaced, the word "Customs bodies" through the phrase "Institutions of the tax authorities" , the word "Customs bodies" through the phrase "institutions of the tax authorities" , with the exception of the first sentence in paragraph 3, in which the word "Customs bodies" through the phrase "Institutions of the tax authorities" shall be replaced.

2. § 28 is amended as follows:

(a) In paragraph 1 Z 1, the last half sentence shall be:

" in the case of unauthorised employment of no more than three aliens for each non-authorised foreigner with a fine of EUR 1 000 up to EUR 10 000, in the case of the first-time and further repetition of EUR 2 000 up to EUR 20 000, for unauthorised employment of more than three aliens for each non-authorised foreigner with a fine of EUR 2 000 up to EUR 20 000, in the case of the first and further repetition of EUR 4 000 up to EUR 50 000; "

(b) In paragraph 1 (2), the final half-sentence shall be:

" with a fine of 150 euros to 5 000 euros, in the case of the lit. c to f with a fine of EUR 2 500 to EUR 8 000; "

(c) In paragraph 1 (4), the final half-sentence shall be:

"with a fine of up to 2 000 euros;"

(d) In paragraph 1 (5), the final half-sentence shall be:

"with a fine of up to 2 400 euros."

(e) In paragraph 1 (6), the final half-sentence shall be:

"with a fine of up to 1 000 euros."

3. In § 28a, § 30 and § 30a, the word shall be "Customs Authority" by the word "levy authority" replaced.

4. The following paragraph 30 is added to § 34:

" (30) § 26, § 28, § 28a, § 30, § 30a and § 35 in the version of the Federal Law BGBl. I n ° 103/2005 are 1. Jänner 2006 in force. "

5. In § 35 Z 3, the word "customs authorities" by the word "Tax Authorities" replaced.

Article VI

Amendment of the Working Contract Law Adaptation Act

The Labour Contract Law Adaptation Act, BGBl. No 459/1993, as last amended by BGBl. I No 8/2005, shall be amended as follows:

1. In Section 7b (6), the word shall be: "Customs bodies" through the phrase "Institutions of the tax authorities" replaced.

2. In § 19 (1) the following Z 17 is added:

" 17.		§ 7b in the version of the Federal Law BGBl. I n ° 103/2005 is 1. Jänner 2006 in force. "

Article VII

Amendment of the Federal Finance Act 2005

The Federal Finance Act 2005, BGBl. I No 132/2004, as last amended by BGBl. No 17/2005, will be amended as follows (2. BFG-Novelle 2005):

1. Article VI (1) Z 30 reads as follows:

" 30.		in the case of the preliminary approach, 1/65256, up to an amount of EUR 10 million for the development of broadband access, if cover can be secured by means of expenditure savings and/or additional revenue; "

(2) In Article VI (1), the point after Z 36 shall be replaced by a stroke, and the following Z 37 shall be added:

" 37.		in the case of the preliminary estimates of subdivisions 3, 6 and 8 to finance the special doping "Research" (research loan), up to a total of EUR 50 million, if the cover is to be covered by expenditure savings in the case of Paragraphs 5184 can be ensured. "

Article X (1) (2) (2a) shall be adopted in accordance with the proposal for a preliminary draft "1/51838" the proposal for a preliminary approach "1/51846" inserted.

4. The Federal estimate (Annex I) shall be inserted:

(a) in accordance with Clause 1/1103:

" 1/11030/43	Staff expenditure
1/11033/43	Assets "

(b) in accordance with the proposal for a preliminary proposal 2/11034:

" 2/11037/43

Inventory-effective revenue "

5. The following lines shall be inserted in the Federal estimate (Annex I) in accordance with the proposal for a preliminary draft of 1/51838:

" 1/5184 Special doping for research: Millions of euros

1/51846/12

Funding ................

50,000 "

6. In the Federal estimates (Annex I), the estimates of the preliminary estimates and the corresponding sum amounts are as follows:

			Millions of euros
Expenditure:
Chapter 11		Home affairs
1/1100		Central Management:
1/11000	43	Staff expenditure	63,285
1/11003	43	Assets	13,347
1/11008	43	Expenses	47,070
		Total 1100	138,616
1/1103		Civil service:
1/110 30	43	Staff expenditure	0.295
1/11033	43	Assets	0.005
1/11038	43	Expenses	0.130
		Total 1103	47,412
Chapter 51		Treasury management
1/51818	43	Expenses	123,389
		Total 5181	249,125
Revenue:
Chapter 11		Home affairs
2/1100		Central Line
2/11008	43	Other revenue-effective revenue	0.009
		Total 1100	3,166
2/1103	43	Civil Service
2/11037	43	Inventory-effective revenue	0.002
		Total 1103	5,152 "

The establishment plan 2005 (Annex II) shall be amended as follows:

(a) In point 4 (3) of the General Part, the following sentences are added:

" This provision shall not apply if persons who are not in the Federal Service, but are staff of the Austrian Federal Railways (ÖBB), are responsible for the work of the Federal Ministry of Finance-this in the context of the general increase of the Anti-fraud units up to a maximum of 200. Furthermore, this provision should not be applied if persons-in a maximum number up to 100-who are not in the Federal Service but are staff members of ÖBB, are left to the Federal Ministry of the Interior for work. "

(b) In the general part shall be referred to in point 11. the following point 12. together with headline:

" 12. Special provision for the Independent Federal Asylsenate and the Federal Asylate Office

(1) For federal staff members who are appointed to members of the Independent Federal Council, this appointment will result in the transfer and conversion of the previous post office into the post office area 1154-Independent Bundesasylsenat (UBAS).

(2) This also applies to new takeovers of federal staff who are not appointed to members of the Independent Bundesasylsenate pursuant to para. 1, and to the post office area 1154-Independent Bundesasylsenat (UBAS) or to the post-office area 1152-Bundesasylamt are taken over.

(3) The maximum extent of the new acquisitions referred to in paragraphs 1 and 2 shall not exceed 140 posts. "

(c) Part II.A shall be referred to in Chapter 11 in accordance with the post-post area 1100 "Central Management" Planing area 1103 "Civil Service" shall be inserted and shall be replaced by the version shown in Annex A.

(d) In Part II.A, the planing area is 1100 "Central Management" as well as the sum of capitals 11, the version shown in Annex B.

(e) Part II.A does not apply in the planning area 5040 "Customs and Tax Administration" the first sentence of the footnote.

Article VIII

Amendment of the Federal Finance Act 2006

The Federal Finance Act 2006, BGBl. I n ° 20/2005, is amended as follows (BFG-Novelle 2006):

1. Article VI (1) (28) reads as follows:

" 28.		in the case of the preliminary approach, 1/65256, up to an amount of EUR 10 million for the development of broadband access, if cover can be secured by means of expenditure savings and/or additional revenue; "

(2) In Article VI (1), the point after Z 29 is replaced by a line-point and the following Z 30 is added:

" 30.		in the case of the preliminary estimates of subdivisions 3, 6 and 8 to finance the special doping "Research" (research loan), up to a total of EUR 75 million, if the cover is to be covered by expenditure savings in the case of Paragraphs 5184 can be ensured. "

Article X (1) (2) (2a) shall be adopted in accordance with the proposal for a preliminary draft "1/51838" the proposal for a preliminary approach "1/51846" inserted.

4. The Federal estimate (Annex I) shall be inserted:

(a) in accordance with Clause 1/1103:

" 1/11030/43	Staff expenditure
1/11033/43	Assets "

(b) in accordance with the proposal for a preliminary proposal 2/11034:

" 2/11037/43

Inventory-effective revenue "

5. The following lines shall be inserted in the Federal estimate (Annex I) in accordance with the proposal for a preliminary draft of 1/51838:

" 1/5184 Special doping for research: Millions of euros

1/51846/12

Funding ................

75,000 "

6. In the Federal estimates (Annex I), the estimates of the preliminary estimates and the corresponding sum amounts are as follows:

			Millions of euros
Expenditure:
Chapter 11		Home affairs
1/1100		Central Management:
1/11000	43	Staff expenditure	62,294
1/11003	43	Assets	11,019
1/11008	43	Expenses	49,907
		Total 1100	134,214
1/1103		Civil service:
1/110 30	43	Staff expenditure	1,148
1/11033	43	Assets	0.005
1/11038	43	Expenses	0.276
		Total 1103	48,411
Chapter 50		Financial Management
1/50400	43	Staff expenditure	399,664
1/50408	43	Expenses	88,652
		Total 5040	500.190
		Total 504	626,806
		Total expenditure 50	1,980,320
Chapter 51		Treasury management
1/51818	43	Expenses	267,521
		Total 5181	431,257
		Total 518	726,261
		Total expenditure 51	1,005,587
Revenue:
Chapter 11		Home affairs
2/1100		Central Line
2/11008	43	Other revenue-effective revenue	0.009
		Total 1100	3,195
2/1103	43	Civil Service
2/11037	43	Inventory-effective revenue	0.002
		Total 1103	5,152 "

The establishment plan for 2006 (Annex II) shall be amended as follows:

(a) In point 4 (3) of the General Part, the following sentences are added:

" This provision shall not apply if persons who are not in the Federal Service, but are staff of the Austrian Federal Railways (ÖBB), are responsible for the work of the Federal Ministry of Finance-this in the context of the general increase of the Anti-fraud units up to a maximum of 200. Furthermore, this provision should not be applied if persons-in a maximum number up to 100-who are not in the Federal Service but are staff members of ÖBB, are left to the Federal Ministry of the Interior for work. "

(b) In the general part shall be referred to in point 11. the following point 12. together with headline:

" 12. Special provision for the Independent Federal Asylsenate and the Federal Asylate Office

(1) For federal staff members who are appointed to members of the Independent Federal Council, this appointment will result in the transfer and conversion of the previous post office into the post office area 1154-Independent Bundesasylsenat (UBAS).

(2) This also applies to new takeovers of federal staff who are not appointed to members of the Independent Bundesasylsenate pursuant to para. 1, and to the post office area 1154-Independent Bundesasylsenat (UBAS) or to the post-office area 1152-Bundesasylamt are taken over.

(3) The maximum extent of the new acquisitions referred to in paragraphs 1 and 2 shall not exceed 140 posts. "

(c) Part II.A shall be referred to in Chapter 11 in accordance with the post-post area 1100 "Central Management" Planing area 1103 "Civil Service" and shall be replaced by the version shown in Annex C.

(d) In Part II.A, the planing area is 1100 "Central Management" as well as the sum of capitals 11, the version shown in Annex D.

(e) Part II.A does not apply in the planning area 5040 "Customs and Tax Administration" the first sentence of the footnote.

Article IX

Amendment of the Federal Act on the New Regulations of the Legal Conditions of the Österreichische Industrieholding Aktiengesellschaft and the Post and Telekombeteiligungsverwaltungsgesellschaft (ÖIAG-Law 2000)

The Federal Act on the New Regulations of the Legal Conditions of the Österreichische Industrieholding Aktiengesellschaft and the Post and Telekombeteiligungsverwaltungsgesellschaft (ÖIAG-Gesetz 2000), BGBl. I n ° 24/2000, as last amended by the Federal Law BGBl. I No 71/2003, shall be amended as follows:

Section 14 (6) is replaced by the following:

" (6) In the event of the annual financial statements being drawn up, the net profit may not be set in free profit reserves. In the proposal for the distribution of profits, the Executive Board shall include a preliminary statement of the extent to which privatisation receipts for the current and the following financial year for interest payments in accordance with paragraph 2 shall be taken on the basis of a prudent Financial planning is needed. The balance sheet profit is subject to the general provisions on the distribution of profits, as far as nothing else is regulated in the following. The profits distributed after debt redemption will be used, among other things, to finance the research bond for the years 2005 to 2010. When the annual financial statements are drawn up, the Management Board may dissolve tied capital reserves if the assets and financial position of the ÖIAG is not permanently affected by the distribution of profits. After repayment of the debt, i.e. after the repayment of the subordinated shareholder loan in accordance with section 13 (1) and repayment of the resettlement claims in accordance with § 14 (2) as well as those liabilities which are caused by the merger according to Art. II shall be transferred to ÖIAG in order to dissolve fixed capital reserves in the amount of the carrying amounts of the shares sold in the calculation of the net profit. "

Article X

Amendment of the Federal Act on the Administration and Coordination of Financial and Other Federal Debates (Federal Finance Act)

Federal Law on the Administration and Coordination of Financial and Other Federal Debates (Bundesfinanzierungsgesetz), BGBl. No. 763/1992, as last amended by the Federal Law, BGBl. I No 71/2003, shall be amended as follows:

The following paragraph 6 is added to § 2:

"(6) The ÖBFA has, on behalf of and on behalf of the Federal Government, the financing of the special endowment for the research milliarde."

Article XI

Amendment of the Bausparkassengesetz

The Bausparkassengesetz, BGBl. No. 532/1993 Type. III, as last amended by the Federal Law BGBl. I n ° 90/2004, is amended as follows:

1. § 1 (1) reads:

" (1) Building savings banks are credit institutions which are entitled under a concession under the Banking Act (BWG) to receive deposits from construction savers (construction savings deposits) and from the collected amounts to the construction savers for -Housing economic measures and for measures of education and care (building savings) (building savings). The building savings business may only be operated by building savings banks. "

2. The following paragraphs 4 and 5 are added to § 1:

" (4) Education and training measures are expenditure on vocational training and continuing vocational training, as well as the additional costs directly related to it.

(5) Measures of care are expenses for the care and assistance as well as the medical treatment of the care-dependent building saver or a dependent close relative of the building saver, the replacement of the care requiring care of a dependent person close relatives of close relatives, as well as the additional costs directly related to this. "

3. § 2 para. 1 Z 2 lit. b is:

" (b)		other cash loans for housing measures and for education or care measures in accordance with Article 1 (4) and (5) of a construction saver; the total amount of these claims may be five times as long as they are refinanced from the allocation mass. of the eligible own resources (§ 23 of the Banking Act), "

4. § 2 para. 1 Z 5 reads:

" 5.		the assumption of guarantees, guarantees and other liability for others pursuant to section 1 (1) (8) of the Federal Elections Act, provided that the undertaking has been accepted for cash benefits and in connection with the granting of loans to a building savings bank for the measures to be taken in accordance with Article 1 (3) as well as for measures of education or care pursuant to § 1 (4) and (5); "

5. The following Z 6 shall be added to Article 2 (1):

" 6.		The distribution of benefits for the future (§ 108g of the Income Tax Act 1988) for institutions of the future (§ 108h of the Income Tax Act 1988). "

6. § 10 (5) reads:

" (5) The proportion of loans and guarantees referred to in Article 2 (1) (5), for which a replacement collateral according to paragraph 3 (3), (2), (3), (5), (7) to (9) is made, or where a collateralization pursuant to paragraph 4 (2) is waived, shall be subject to a total of 40 vH of the total stock of Loan claims in accordance with § 2 para. 1 Z 1 and Z 2 lit. a and b shall not exceed the guarantees provided for in Article 2 (1) (5) (5). In any event, the proportion of loans and guarantees referred to in § 2 (1) (5), which shall be waived from a collateralization pursuant to Section 4 (2) (2), shall not exceed 20% of the total amount of the loan claims in accordance with Article 2 (1) (1) (1) and (2) (2) (2). a and b plus the guarantees in accordance with § 2 para. 1 Z 5. "

7. The following paragraph (1e) is inserted in § 18:

" (1e) § 1 (1), (4) and (5), (2) (1) (2), (5) and (6) and § 10 (5) in the version of the Federal Law BGBl (Federal Law Gazette). I n ° 103/2005 enter into force on 1 September 2005. '

Fischer

Bowl