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Change Of The Corporate Employee Pension Act, Of The General Social Security Act, The Agricultural Work Act 1984, Of The Insolvency Payment Assurance Act And The Einkommensteuergeset...

Original Language Title: Änderung des Betrieblichen Mitarbeitervorsorgegesetzes, des Allgemeinen Sozialversicherungsgesetzes, des Landarbeitsgesetzes 1984, des Insolvenz-Entgeltsicherungsgesetzes und des Einkommensteuergeset...

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36. Federal Act, which amalds the Operative Employee Pension Act, the General Social Insurance Act, the Land Labour Act 1984, the Insolvency Law on the Protection of the Solvency Protection Act and the Income Tax Act 1988

The National Council has decided:

Article 1

Amendment of the Operating Staff Welfare Act

The Corporate Employee Pension Act, BGBl. No 100/2002, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 8/2005, shall be amended as follows:

1. § 6 para. 2 reads:

" (2) Articles 59, 62, 64 and 409 to 417a of the ASVG are to be applied for the collection of contributions which are not paid in due time and any default interest in arrears. § § 65 to 69 of the ASVG are to be applied. The competent institution of the health insurance has to examine the compliance with the reporting and contributions obligations by the employer in the course of the social insurance examination in accordance with § 41a ASVG. "

2. The following paragraph 2a is inserted in accordance with Article 6 (2):

" (2a) By way of derogation from paragraph 1, the employer has the option to transfer the contributions from small employment relationships in accordance with § 5 (2) ASVG either monthly or annually (contribution period calendar month or year). In the case of an annual payment method, additional 2.5 vH of the contribution to be paid shall be transferred simultaneously with this contribution to the competent institution of the health insurance for forwarding to the MV cash register. The MV cash register shall assign the additional contribution to the apportionment result of the respective investment community of the qualifying person. The maturity of the contributions is determined by § 58 ASVG. By way of derogation, in the case of an annual payment, the contribution to the termination of the employment relationship shall be due two weeks after the end of the employment relationship. A modification of the payment method is only allowed at the end of the calendar year. The employer shall notify the competent institution of sickness insurance before the contribution period for which the modification of the payment method is made. "

3. § 9 together with headline reads:

" Selection of MV Checkout

§ 9. (1) The selection of the MV cash register shall be made in due time by means of an operating agreement in accordance with Section 97 (1) (1) (1b) ArbVG or similar Austrian legislation.

(2) For employees who are not represented by an works council, the selection of the MV cash register by the employer must be made in good time. All employees must be informed in writing about the intended selection of the MV cash register within one week. If at least one third of the employees object to the intended selection in writing within two weeks, the employer has to propose another MV cash register. At the request of these employees, a collective contractual voluntary representation of interests of employees shall be drawn up for further discussion on this proposal. If, in spite of the inclusion of a voluntary voluntary representation of interests of the employees within two weeks, no agreement is reached on the selection of the MV cash register, the arbitration body shall, at the request of one of the two parts of the dispute, in accordance with § 144 ArbVG or similar Austrian legislation on the selection of the MV cash register. Disputes within the meaning of § 144 ArbVG or similar Austrian legislation in such a procedure are the employer on the one hand and the collective contractual voluntary interest representation of the employees on the other hand.

(3) The employer shall notify the competent institution of the health insurance without delay of the initiation of proceedings at the Schlichtungsstelle (Schlichtungsstelle) within the time limit laid down in Article 10 (1).

(4) The Schlichtungsstelle (Schlichtungsstelle) has to inform the MV-checkout and the competent institution of the health insurance company about the decision in writing.

(5) If, at the termination of the employment relationship, contributions are still to be made in accordance with § § 6 and 7 together with interest on arrears after a social insurance examination in accordance with § 41a ASVG, these contributions, together with interest on arrears, shall be from the respective institution of the health insurance to the MV cash register of the previous employer.

(6) Contributions which cannot yet be passed on in the absence of an MV cash register shall be subject to § 446 ASVG until forwarding to the MV cash register. "

4. § 10 reads:

" § 10. (1) If the employer does not have a contract of accession with an MV cash register at the latest after six months from the beginning of the employment relationship of the employee for which the employer has to make contributions in accordance with § § 6 or 7 of this Act, an accession treaty pursuant to § 11 , the allocation procedure in accordance with § 27a shall be initiated.

(2) Within the period laid down in paragraph 1, an application in accordance with Section 97 (2) of the ArbVG, Section 9 (2) or similar Austrian legislation concerning the selection of the MV cash register at the arbitration office pursuant to § 144 ArbVG or similar Austrian legislation shall be submitted. If legislation is introduced, the expiry of that period shall be halted for the duration of the proceedings at the point of the closed-loop office. The inhibition begins with the day of application.

(3) The employer shall not close within 14 days after receipt of the decision of the Schlichtungsstelle or, if the remaining period after paragraph 1 is longer, not within this period, an Accession Treaty with the selected MV-Checkout shall be dissected. 6 and 7 Application. "

Section 12 (4) reads as follows:

" (4) § 9 (1) and (2) is due to a change of the MV cash register (paragraph 1). 1), which shall be applied at the request of the employer, the works council or in establishments without the works council of one third of the employees. "

6. In accordance with § 27, the following § 27a and heading is inserted:

" Allocation procedures in case of non-selection of the MV cash register by the employer

§ 27a. (1) The allocation procedure shall be initiated immediately with regard to those employers who have not yet concluded an accession contract with an MV cash register within the time limit laid down in Article 10 (1) or similar Austrian legislation; or for which no proceedings have yet been initiated in accordance with Section 97 (2) of the ArbVG, Section 9 (2) or similar Austrian legislation at the Schlichtungsstelle (Schlichtungsstelle). The competent institution of sickness insurance shall, in writing or by electronic means, have the employer, in accordance with the technical possibilities available, for the selection of an MV cash register within three months of receiving the letter of writing in the case of the The employer shall, at the same time, request that, in the event of non-selection of an MV cash register, the employer shall be assigned to an MV cash register within this period.

(2) If, within three months of the sending of the letter by the employer pursuant to paragraph 1, a contract of accession with the MV cash register is concluded, the allocation procedure shall end. If a request for the selection of the MV cash register is submitted to the Schlichtungsstelle within this period, the expiry of this period shall be inhibited. The employer shall immediately report the initiation of proceedings at the Schlichtungsstelle (Schlichtungsstelle) to the main association of social security institutions.

(3) If, within the period laid down in paragraph 1, the employer has not yet concluded an Accession Treaty with an MV cash register, the Main Association of Social Security Institutions has assigned an assignment of the employer to an MV cash register in accordance with the allocation mode referred to in paragraph 4 and 5.

(4) All the concessionate MV-funds (§ 18 paragraph 1) shall participate in the allocation procedure, unless the Austrian Chamber of Commerce and the Austrian Chamber of Commerce and the Austrian Chamber of Commerce and the Social Security Council (Hauptverband der Sozialversicherbearer) are to be held annually by 30 November at the latest (reporting date). for the following year, the MV funds participating in the allocation procedure shall be announced, with the number of MV cash registers announced for participation in the allocation process at least more than half of the concessionary MV cash registers it must be. The MV-Kassen can apply for their participation in the allocation procedure in writing to the Austrian Chamber of Commerce (Wirtschaftskammer Österreich) annually by 15 November at the latest, with the participation not being rejected by the Austrian Chamber of Commerce in due time. shall be allowed. The application for participation shall be irrevocably valid for the following year. The omission of the concession of an MV cash register is insignificant with regard to the requirement of the number of participating MV cash registers after the second sentence.

(5) The allocation of the individual employers shall be carried out in accordance with the following allocation mode in accordance with the market shares of the MV funds participating in the allocation procedure, which are based on the balance sheet date of the preceding financial year, which shall be based on the following: of the number of employer account numbers allocated to an MV cash register established by the main association of social insurance institutions: the main association of social security institutions has a series of employers to be assigned after the day. the commencement of the employment relationship of that To create a worker for which the employer has to pay for the first time in accordance with § § 6 or 7. Within the group of employers with the same date of commencement of the employment relationship, a series of employers ' account numbers must also be given. The allocation of these employers to the MV cash registers participating in the allocation procedure has, on an ongoing basis, after the employer's position on the alphabetically aged MV cash registers, percentage by their market shares in fictitious steps to 100 to be employers. The main association of social insurance institutions has to inform the MV-checkout about the assignment of the employer.

(6) In the case of assignment, the employer shall be required to submit the offer of the MV cash register to an accession treaty in accordance with § 11 or similar Austrian legislation. The Accession Treaty comes with the access of the Anbots of the MV cash register to the employer. The offering of the MV cash register shall be effected under the same conditions as for their otherwise normally concluded accession agreements with other employers, in particular on the same administrative costs in accordance with § 29 (2) Z 5.

(7) By way of derogation from § 40 (1) of the Federal Elections Act, the identity of the employer, which is assigned pursuant to paragraph 5 of an MV cash register, is by means of the employer's master data reported by the main association of the social insurance institutions of the MV cash register (Section 27 (4)). to determine.

(8) § 12 (2) or similar Austrian legislation shall apply to the accession treaty as provided for in paragraph 6, subject to the proviso that the period for the termination of the accession treaty shall be three months. This shall apply only to the dismissal of the Accession Treaty for the next or the next balance sheet date in accordance with the accession treaty. "

7. In § 42 of the first sentence, the word sequence shall be deleted "to the exercise of its supervisory law" .

8. The following paragraph 8 is added to § 46:

" (8) § § 6 (2) and (2a), 9 including the title, 10, 12 para. 4, 27a including the title, 42 first sentence, and 49 Z 3 in the version of the Federal Law BGBl. I n ° 36/2005 will enter into force on 1 July 2005. A change in the method of payment in accordance with § 6 (2a) may only take effect after 31 December 2005 for periods of contribution periods. § § 10 and 27a are also to be applied to contribution periods in accordance with § § 6 and 7, which have begun before the entry into force of this federal law. To those employers for which the start of the employee's employment relationship, for which the employer had to pay for the first time in accordance with § § 6 or 7, before the 1. January 2005, the letters of formal notice pursuant to § 27a (1) are to be sent by 31 August 2005 at the latest. The assignments of these employers to an MV cash register shall be effected after the expiry of the period of three months in accordance with § 27a (1), but at the latest beginning on 1 December 2005. For the year 2005, a notification from the Austrian Chamber of Commerce within the meaning of section 27a (4) shall be submitted no later than 31 July 2005, a request from the MV cash register within the meaning of Article 27a (4) by 15 July 2005 at the latest. "

9. § 49 Z 3 reads:

" 3.

§ 6 (2), (2a) and (3) and § 27a of the Federal Minister for Economic Affairs and Labour and the Federal Minister for Social Security, Generations and Consumer Protection in the context of their sphere of action, "

Article 2

Amendment of the General Social Insurance Act

The General Social Security Act, BGBl. No. 189/1955, as last amended by the Federal Law BGBl. I No 179/2004, shall be amended as follows:

§ 34b and title shall be repealed.

Article 3

Amendment of the Land Labour Act 1984

The Landarbeitsgesetz 1984, BGBl. No 287, as last amended by the Federal Law BGBl. I No 160/2004, shall be amended as follows:

1. (3), 26h (1), 26i (1), 39a (9), 39d (2), 39e (3), 39j (4), 39k (1), 39l, 39s (1), 64 (1), 90 (6), 93a (10), 141 (2), (2), (2), (1) and (239) of the Article (17), the expression in each case "in the version in force," .

2. (Policy determination) Section 39e (4) reads as follows:

" (4) If the employment relationship is terminated during an education carency, in the calculation of the copy in accordance with § 31 the annual fee due for the last year prior to the start of education is calculated, in the case of the calculation of the replacement performance in accordance with § 75, the shall be based on the payment due last month before the accrual of education. "

3. (directly applicable federal law and principle of principle) Section 39j (2) shall be replaced by the following subparagraphs 2 to 2b:

" (2) (federal law directly applicable) § § 59, 62, 64 and 409 bis 417a ASVG are to be applied for the collection of contributions which are not paid in due time and any default interest on arrears. § § 65 to 69 of the ASVG are to be applied. The competent institution of the health insurance has to check compliance with the reporting and reporting obligations by the service provider in the course of the social insurance examination in accordance with § 41a ASVG.

(2a) (Policy determination) By way of derogation from paragraph 1, the employer has the option to transfer the contributions from small employment relationships in accordance with § 5 (2) ASVG either monthly or annually (contribution period calendar month or year). In the case of an annual payment method, additional 2.5 vH of the contribution to be paid shall be transferred simultaneously with this contribution to the competent institution of the health insurance for forwarding to the MV cash register. The maturity of the contributions is determined by § 58 ASVG. By way of derogation, in the case of an annual payment, the contribution to the termination of the employment relationship shall be due two weeks after the end of the employment relationship. A modification of the payment method is only allowed at the end of the calendar year. The employer shall notify the competent institution of sickness insurance before the contribution period for which the modification of the payment method is made.

(2b) (federal law directly applicable) The MV cash register shall assign the additional contribution referred to in paragraph 2a to the predisposition result of the respective investment community of the eligible person. "

4. (Policy determination) In section 39m (2) the word shall be deleted "first" .

5. (Policy determination) In accordance with Article 39m (3), the following paragraphs 3a and 3b are inserted:

" (3a) (Policy determination) The employer shall immediately report the initiation of proceedings to the competent institution of the sickness insurance scheme at the place of jurisdiction which has taken place within six months from the beginning of the service.

(3b) (Policy determination) The Schlichtungsstelle shall inform the MV cash register and the competent institution of the health insurance company of the decision in writing. "

6. (federal law directly applicable) Section 39m (4) reads as follows:

" (4) (federal law directly applicable) If, at the end of the service, contributions are still to be made in accordance with § § 39j and 39k together with interest on arrears after a social insurance examination in accordance with § 41a ASVG, these contributions, together with interest on arrears, are from the respective institution of the health insurance to the MV cash register of the previous service provider. "

7. (federal law directly applicable) The following paragraphs 6 to 8 shall be added to section 39m:

" (6) (federal law directly applicable) If the service provider has no later than six months from the beginning of the service of the service provider, for which the service provider has to make contributions for the first time in accordance with § § 39j or 39k, with an MV cash register, an Accession Treaty according to § 39n , the allocation procedure is in accordance with § 27a of the German Federal Employment Service Act (BMVG), BGBl. I No 100/2002.

(7) (federal law directly applicable) If, within the period laid down in paragraph 6, an application pursuant to section 39m (3) or § 202 (2) of the application for the selection of the MV cash register is submitted to the Schlichtungsstelle, the expiry of this period shall be inhibited for the duration of the proceedings at the closed-loop office. The inhibition begins with the day of application.

(8) (federal law directly applicable) If the service provider does not close the decision of the Schlichtungsstelle within 14 days after receipt of the decision of the Schlichtungsstelle or, if the remaining period after paragraph 6 is longer, not within this period, a contract of accession with the selected MV-checkout shall be concluded. 27a (6) and (7) BMVG. "

8. (Policy determination) Section 39o (4) reads as follows:

" (4) § 39m (1) to (3) shall be subject to a change of the MV cash register (paragraph 1). 1), which shall be applied at the request of the employer, the works council or in establishments without the works council of one third of the service users. "

9. (Policy determination) In Section 68 (2) (4), the citation shall be " § 1 para. 2 of the Development Assistance Act, BGBl. No 474/1974 " by quoting " § 3 (2) of the Development Cooperation Act, BGBl. I No 49/2002 ' replaced.

10. (Policy determination) In § 90 paragraph 6 Z 1 the quote is " Waste Management Act (AWG), BGBl. No. 325/1990 " by quoting " Waste Management Act 2002-AWG 2002, BGBl. I n ° 102 " replaced.

10a. (Policy determination) Section 125 (2) and (3) reads as follows:

" (2) As an apprentice, it is possible to include those who are suitable for the prospective education and who have fulfilled the general compulsory education.

(3) The apprentice training is carried out in recognized teaching establishments (§ 15 LFBAG) or in special independent training institutions (§ 15a LFBAG). "

11. (directly applicable federal law and principle of principle) In accordance with § 238, the following § 238a with headline is inserted:

" referrals

Section 238a. (1) (federal law directly applicable) To the extent that the provisions of this Federal Law, which are directly applicable federal law, refer to other federal laws, these are to be applied in their respective valid versions.

(2) (Policy determination) To the extent that the basic provisions of this Federal Act refer to other federal laws, these are to be applied in the following versions:

1.

Hausgehilfen-und Hausangestelltengesetz, BGBl. No. 235/1962, in the version of the Federal Law BGBl. I No 100/2002,

2.

Industrial Order 1994 (GewO 1994), BGBl. No. 194, in the version of the Federal Law BGBl. I No 151/2004,

3.

Executive order, RGBl. No. 79/1896, in the version of the Federal Law BGBl. I No 151/2004,

4.

General Social Security Act-ASVG, BGBl. No. 189/1955, in the version of the Federal Law BGBl. I No 179/2004,

5.

Income Tax Act 1988-EStG 1988, BGBl. No. 400, in the version of the Federal Law BGBl. I No 8/2005,

6.

Farmers-Social Security Act-BSVG, BGBl. No. 559/1978, in the version of the Federal Law BGBl. I No 179/2004,

7.

Industrial Social Security Act-GSVG, BGBl. No. 560/1978, in the version of the Federal Law BGBl. I No 179/2004,

8.

General civil code, JGS No. 946/1811, in the version of the Federal Law BGBl. I No 77/2004,

9.

Civil Procedure Code-ZPO, RGBl. No. 113/1895, in the version of the Federal Law BGBl. I No 151/2004,

10.

General Pension Act (APG), BGBl. I No 142/2004,

11.

Labor and Social Courts Act-ASGG, BGBl. No. 104/1985, in the version of the Federal Law BGBl. I No 82/2004,

12.

Federal law on the division of capital companies (gap G), BGBl. No. 304/1996, in the version of the Federal Law BGBl. I No 125/1998,

13.

Wehrgesetz 2001-WG 2001, BGBl. I n ° 146, in the version of the Federal Law BGBl. I No 151/2004,

14.

Civil Service Law 1986-ZDG, BGBl. No. 679, in the version of the Federal Law BGBl. I No 121/2004,

15.

Unemployment Insurance Act 1977 (AlVG), BGBl. No. 609, in the version of the Federal Law BGBl. I No 156/2004,

16.

Labour Market Promotion Act-AMFG, BGBl. No 31/1969, in the version of the Federal Law BGBl. I No 64/2004,

17.

Child Care Money Act (KBGG), BGBl. I n ° 103/2001, as amended by the Federal Law BGBl. I No 34/2004,

18.

Company employee health care law-BMVG, BGBl. I n ° 100/2002, as amended by the Federal Law BGBl. I No 36/2005,

19.

Investment Fund Act-InvFG 1993, BGBl. No. 532/1993, in the version of the Federal Law BGBl. I No 9/2005,

20.

Pensionskassengesetz-PKG, BGBl. No. 281/1990, in the version of the Federal Law BGBl. I No 8/2005,

21.

Solemn Law 1957, BGBl. No. 153, in the version of the Federal Law BGBl. No 144/1983,

22.

Home Labor Act 1960, BGBl. No. 105/1961, in the version of the Federal Law BGBl. I No 98/2001,

23.

School teaching law 1986-SchUG, BGBl. No. 472, in the version of the Federal Law BGBl. I No 172/2004,

24.

School Organization Law, BGBl. No. 242/1962, in the version of the Federal Law BGBl. I No 77/2001,

25.

Victims ' Care Act, BGBl. No. 183/1947, in the version of the Federal Law BGBl. I No 41/2002,

26.

Development Cooperation Act (EZA-G), BGBl. I n ° 49/2002, as amended by the Federal Law BGBl. I No 65/2003,

27.

Chemicals Act 1996-ChemG 1996, BGBl. I No 53/1997, as amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 98/2004,

28.

Plant Protection Products Act 1997, BGBl. I n ° 60, in the version of the Federal Law BGBl. I No 83/2004,

29.

Waste Management Act 2002-AWG 2002, BGBl. I n ° 102, in the version of the Federal Law BGBl. I No 181/2004,

30.

Biocide Products Act (Biocide G), BGBl. No 105/2000, in the version of the Federal Law BGBl. I No 151/2004,

31.

Workers ' Protection Act-ASchG, BGBl. No. 450/1994, in the version of the Federal Law BGBl. I No 159/2001,

32.

Medical Law 1998-Medical Law 1998, BGBl. I n ° 169, as amended by the Federal Law BGBl. I No 179/2004,

33.

Agricultural and Forestry Vocational Training Act-LFBAG, BGBl. No 298/1990, as amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 102/1998,

34.

Angestelltengesetz, BGBl. No 292/1921, in the version of the Federal Law BGBl. I No 143/2004,

35.

Law on property rights, BGBl. No. 538/1923, in the version of the Federal Law BGBl. I No 143/2004,

36.

Workplace-Backup Act 1991-APSG, BGBl. No. 683, in the version of the Federal Law BGBl. I No 137/2003,

37.

Stock Law 1965, BGBl. No. 98, in the version of the Federal Law BGBl. I No 161/2004,

38.

GmbH-Gesetz-GmbHG, RGBl. No. 58/1906, in the version of the Federal Law BGBl. I No 161/2004,

39.

Administrative Criminal Law 1991-VStG, BGBl. No. 52, in the version of the Federal Law BGBl. I No 117/2002,

40.

Commercial Code, dRGBl. No. 219/1897, in the version of the Federal Law BGBl. I No 161/2004. '

12. (directly applicable federal law and principle of principle) The following paragraphs 24 to 26 shall be added to Section 239:

" (24) (federal law directly applicable) The implementing laws of the Länder on § 39e paragraph 4, § 39j paragraph 2a, § 39m para. 2, 3a and 3b, § 39o para. 4, § 68 para. 2 Z 4, § 90 paragraph 6 Z 1, § 125 para. 2 and 3 as well as § 238a para. 2 in the version of the Federal Law BGBl. No 36/2005 shall be adopted within six months of the date of the customer's presentation.

(25) (Policy determination) The laws of execution of the Länder on § 39j (2a) in the version of the Federal Law BGBl. I n ° 36/2005 have to provide that a change in payment methods can only take effect in the case of contribution periods after 31 December of the year in which the implementing law has entered into force.

(26) (federal law directly applicable) § 39j (2) and (2b) and 39m (4) and (6) to (8) as amended by the Federal Law BGBl (Federal Law Gazette). I n ° 36/2005 should be applied from the date of entry into force of the implementing act. § 39m (6) to (8) shall, however, also apply to periods of contribution under the implementing provisions of § 39j and § 39k, which have begun before the entry into force of the execution law. "

Article 4

Amendment of the Insolvency-Remuneration Assurance Act

The Insolvency Law on Remuneration Assurance (IESG), BGBl. No. 324/1977, as last amended by the Federal Law BGBl. I No 8/2005, shall be amended as follows:

1. In accordance with § 1a, the following § 1b and title shall be inserted:

" Insolvency default for transfer amounts

§ 1b. (1) Insolvency default money is also due for transfer amounts in accordance with § 47 (3) of the operative employee pension act (BMVG), BGBl. I No 100/2002, in the case of insolvency proceedings pursuant to Article 1 (1).

(2) The right to insolvency default shall comprise the transfer amounts still outstanding at the reporting date (Section 3 (1)), insofar as these are fictitious on the date of application of the legal provisions or contractual conditions referred to in § 47 (1) BMVG shall not exceed the monthly fees due to be paid in accordance with the limits laid down in Article 1 (4a).

(3) The MV cash register shall, at its request, give the employee a written confirmation of the amounts of the transfer paid by the employer up to the date of the cut-off date (§ 3 (1)). If the MV cash register is requested to comply with such written confirmation within six months from the date of the deadline, the time limit for the application for insolvency shall commence for the delivery of the transfer amounts with the delivery of the said written confirmation. Confirmation to run. The employee has to submit this confirmation and the agreement according to § 47 paragraph 1 BMVG of the responsible office.

(4) The insolvency default money granted for transfer amounts shall be paid to the MV cash register; the MV cash register shall also be sent a copy of the certificate of recognition. "

Section 13d (2) shall be deleted and paragraph 3 shall be referred to as paragraph 2.

(3) The following paragraph 39 is added to § 17a:

" (39) § 1b and § 13d in the version of the Federal Law BGBl. I n ° 36/2005 enter into force on 1 July 2005 and shall apply to decisions concerning the opening of insolvency proceedings in accordance with Section 1 (1) or of any other insolvency facts pursuant to Article 1 (1) (1) (3) to (6), which shall be taken after 30 June 2005 . The assertion of the outstanding transfer amounts according to § 13d paragraph 2 in the version before the Federal Law BGBl. I n ° 36/2005 against the insolvency default fund ends in the insolvency cases referred to in § 13a (2) and (3) with the expiry of the 31 December 2005. "

Article 5

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. No 400/1988, in the version of the BGBl. I n ° 35/2005, shall be amended as follows:

§ 26 Z 7 lit. d is:

" (d)

Contributions paid by the employer to an MV cash register for his employees to the extent of a maximum of 1.53% of the monthly salary in the sense of labour law provisions (§ 6 of the Operating Staff pension act-BMVG, BGBl. I No 100/2002, or similar Austrian legislation), No more than 1.53% of the basis of assessment for free periods (§ 7 BMVG or similar Austrian legislation), additional contributions arising from this pursuant to § 6 (2a) BMVG, BGBl. I n ° 100/2002 idF BGBl. No 36/2005, or similar Austrian legislation, further contributions made pursuant to § 124b Z 66, and amounts due to the BMVG or similar Austrian legislation by the transfer of Waiting for a different MV cash register or a transfer of the copy to an insurance company as a one-off premium for a supplementary pension insurance pursuant to § 108b or as a transfer of the copy to a credit institution to the exclusive Acquisition of shares in a premium-beneficiary pension fund according to § 108b or as a transfer of the copy to a pension fund. "

Fischer

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