The provisions of this Federal Act are decisive for the determination of foreign income.

The profit shall be determined on the basis of the type of profit which would exist if the holding were situated in the country. If the profit of the holding abroad is determined in accordance with a marketing year deviating from the calendar year, this is also relevant for the domestic market. The determination of the profit for a permanent establishment shall be based on the determination of the profit to be determined for the entire operation.

Losses not taken into account in other countries shall be used in the determination of income. Foreign losses thereafter shall increase in full or in part in that calendar year the total amount of income in which they may be taken into account or taken into account in whole or in part abroad. "

the economic good at the time of sale has been at least seven years for the assets of that holding; and

the economic good to which silent reserves are to be transferred shall be used in a domestic establishment; § 10 (2), last sentence, shall apply.

physical assets, even if the silent reserves are derived from the sale of physical assets,

in the case of non-physical assets, although the silent reserves are derived from the sale of intangible economic goods.

in the case of paragraph 5, within 24 months of the departure of the economic good,

otherwise within twelve months from the departure of the economic good

not until the expiry of the period of application (para. 9) have been transferred,

after a re-establishment under the Reformation Tax Act, they would be wholly or partly attributable to a corporation. "

without child 364 euros,

in the case of a child (Section 106 (1)) 494 Euro,

for two children (§ 106 para. 1) 669 Euro.

in the case of a child (Section 106 (1)) 494 Euro,

for two children (§ 106 para. 1) 669 Euro.

The employer has to submit the payroll of all employees employed in the calendar year to the tax office of the permanent establishment (§ 81) or to the competent and locally responsible health insurance institution (§ 23 para. 1 ASVG) without special request. In the case of payment of a care-related cash benefit (care allowance, care allowance, blind money or blind allowance), of weekly allowances and comparable benefits from statutory social insurance as well as of the reason and of the amount according to similar benefits out of supply and support facilities of the chambers of self-employed workers, a payroll must be issued by the paying agency.

The payroll has to contain all the data provided in the official form for the collection of levies and the sum of the general contribution bases as well as the special payments (§ 34 para. 2 ASVG). The transfer of the payroll must be carried out electronically by the end of February of the following calendar year. Is the employer or the paying agency is unreasonable for the electronic transmission of the payroll in the absence of technical conditions, the transfer of the payroll must be carried out on the official form until the end of January of the following calendar year.

By way of derogation from the date of transmission according to Z 2, a payroll shall be transmitted at the date of the following events until the end of the following month:

when the service is terminated,

at the opening of a bankruptcy on the assets of the employer. In this case, a payroll is to be issued up to the day of the opening of bankruptcy, in the case of a connection bankruptcy up to the date of the opening of the compensatory opening. The Federal Minister of Finance is authorized, in agreement with the Federal Minister for Economic Affairs and Labour, to obtain additional data for the determination of the claims under the insolvency law on payment of wages by means of a regulation for this payroll. shall be laid down. The payroll is from the tax office of the permanent establishment (§ 81) or the competent and locally responsible health insurance institution (§ 23 para. 1 ASVG) to the offices of IAF-Service GmbH pursuant to § 5 para. 1 of the Insolvency-Remuneration Assurance Act, BGBl. No 324/1977, electronically available.

The Federal Minister of Finance is authorized to determine the content and the procedure of electronic payroll transfer in agreement with the Federal Minister for Social Security, Generations and Consumer Protection with a Regulation. The Regulation may provide for the employer to have access to a particular appropriate public service or private-sector transfer agency.

the insurance number referred to in Article 31 of the ASVG of the employee;

the insurance number and the name of the partner (marriage) and of the children (§ 106 (1)) of the employee, if the amount of the total amount of the deearned income or the total amount of the lone withdrawal has been taken into account,

§ 1 (4), § 42 (1) (3) and § 42 (2), in the version of the Federal Law BGBl. I No 57/2004, apply for the first time to the apportionment for the calendar year 2005.

§ 12 in the version of the Federal Law BGBl. I n ° 57/2004 shall apply to silent reserves which are uncovered as a result of the expulsion of economic goods after 31 December 2004.

§ 16 (1) Z 6 in the version of the Federal Law BGBl. I No 57/2004 shall apply if:

the income tax (payroll tax) is assessed, for the first time in the case of the apportionment for the calendar year 2004,

the income tax (payroll tax) is deducted by deduction, for the first time in the case of payroll periods ending after 30 June 2004. In the case of payroll periods beginning after 31 December 2003 and ending before 1 July 2004, the employer may, at the latest in the last payroll period ending on 1 December 2004, take into account the payroll tax in accordance with section 77 (3) Recalculate the increased commuting lump sum for the calendar year 2004 up to the payroll periods ending on 1 December 2004.

§ 18 paragraph 1 Z 5 in the version of the Federal Law BGBl. I N ° 57/2004 shall be applied for the first time in respect of contributions made in the calendar year 2005 to churches and religious societies recognised by law.

§ 33 (1) and (2) and § 33 (6) in the version of the Federal Law BGBl (Federal Law Gazette). I No 57/2004 shall apply if:

the income tax is assessed, for the first time in the case of the apportionment for the calendar year 2005,

the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2004.

§ 33 (3), Section 66 (1) and Section 70 (2) (2) (1), respectively, in the Federal Law Gazette (BGBl). I n ° 57/2004, shall be used for the last time, if:

the income tax is assessed, in the case of the apportionment for the calendar year 2004,

the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for payroll periods before the 1. Jänner 2005.

§ 33 (4) (1) and (2) in the version of the Federal Law BGBl. I No 57/2004 shall apply if:

the income tax (payroll tax) is assessed or reimbursed, for the first time in the case of the apportionment or reimbursement for the calendar year 2004,

the income tax (payroll tax) is deducted by deduction, for the first time in the case of payroll periods ending after 30 June 2004. In the case of payroll periods beginning after 31 December 2003 and ending before 1 July 2004, the employer may, at the latest in the last payroll period ending on 1 December 2004, take into account the payroll tax in accordance with section 77 (3) the increased single-income or single-parent withdrawal amount for the calendar year 2004, up to the payroll periods ending before 1 December 2004.

Section 33 (8) in the version of the Federal Law BGBl. I No 57/2004 shall be applied for the first time in the case of the apportionment for the calendar year 2004.

§ 40 in the version of the Federal Law BGBl. I No 57/2004 should be applied for the first time in the case of the refund of the lone income or lone withdrawal amount for the calendar year 2004.

§ 41 (4), § 67 (1) and 77 (4), in the version of the Federal Law BGBl. I No 57/2004, shall apply if:

the income tax is assessed, for the first time in the case of the apportionment for the calendar year 2005,

the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2004.

§ 84 in the version of the Federal Law BGBl. I n ° 57/2004 should be applied for the first time to payroll sheets for the calendar year 2005. The obligation of the grounding administrator to issue wage sheets for the calendar year 2005 in accordance with § 84 para. 1 Z 3 lit. b in the version of the Federal Law BGBl. I No 57/2004 shall apply only in those cases where the bankruptcy or, in the case of a connection bankruptcy, the preceding opening of the countervailing procedure has taken place in accordance with the calendar day following the presentation of this Federal Law; In accordance with the provisions of this Regulation, the calendar day following the presentation of this Regulation shall be decisive. "

§ 108c (3), § 108d (3) and § 108f (4), in the version of the Federal Law BGBl. I n ° 57/2004, apply for the first time to premiums relating to the marketing year to be recorded at the 2004 apportionment. § 108e (4) in the version of the Federal Law BGBl. I No 57/2004 shall apply for the first time in respect of premiums relating to the calendar year 2004.

Section 129 (1) in the version of the Federal Law BGBl. I No 57/2004 shall be applied for the first time in the calendar year 2004. '

Contributions of a taxable person to a shareholder who is a shareholder of a company affiliated with the taxable person, as compensation for loss of earnings on the basis of the existence of a profit community (a dividend guarantee). "

unlimited taxable companies and cooperatives and cooperatives

non-restricted taxable foreign bodies comparable to a domestic capital company or acquisition and economic cooperative and exclusively with unrestricted taxable group members or the Group carriers are financially linked (par. 4).

unlimited taxable capital companies;

unlimited taxable acquisition and economic cooperatives,

unlimited taxable insurance associations in the sense of the Insurance Supervision Act;

unlimited taxable credit institutions within the meaning of the Banking Act,

restricted taxable persons

companies referred to in Annex 2 to the Income Tax Act 1988, as amended in each case, and

companies comparable to the capital companies which have the place of management in a Member State of the European Economic Area,

Participation groups (as a private company, participation syndicate or by joint control), if they are formed exclusively from the taxable persons mentioned in the subparagraphs, in accordance with the provisions of paragraph 4. In any event, persons who jointly control the holding of participation within the meaning of Article 3 of the Merger Regulation, (EEC) No 139/2004, as amended, or in joint control, shall be considered as a participating community. will be involved.

the body concerned directly owns more than 50% of the capital's basic, tribe or cooperative capital and the voting rights of the participating body,

the body concerned is directly involved, by means of a partnership or with an directly held holding, to an extent that, taking into account the participation rate of the private company, it is has more than 50% of the basic, tribe or cooperative capital and the voting rights of the equity body,

the body concerned, in part directly and in part indirectly via a directly held holding in a group member which is not involved in the first part of the participation in the participation of the holding, in total, a the participation of more than 50% of the basic, tribe or cooperative capital and of the voting rights of the participation body,

the participation community has a total of more than 50% of the basic, tribe or cooperative capital and the voting rights in an equity body, and at least one co-participant of the Community has a participation in the basic, The capital or cooperative capital and the voting rights of at least 40% of the participation body and each other co-participant has a minimum of 15% of the holding.

As a result of an unrestricted taxable group member, the profit or loss determined in accordance with the provisions of the Income Tax Act 1988 and this Federal Act shall be applicable to the sources of income of the respective marketing year.

The result in the sense of the Z 1 is the group member or group member, directly or indirectly involved in the group member according to paragraph 4, respectively. Group carriers. In the case of the group carrier, the combined result § 7 (2) applies.

In the case of shareholding communities, the result of the group member within the meaning of Z 1 and 2, in which the participation exists, is to be attributed to the co-participants in the extent of their participation in the participation community.

Deductible losses (Section 8 (4) (2)) of the unlimited taxable group member from periods prior to the Group's effective activities (pre-group losses) or from a reorganization-related acquisition by a group member (Non-group losses) can be charged up to the level of the respective group member's own profit. Extra-group losses are not available if there are any losses within the group that are eligible for a pre-order, and if there is a transfer to another group member.

Tax revenue for the purpose of compensation of the tax effects resulting from the allocation of the tax results of the group members to the group carrier are tax-neutral.

In the case of non-unlimited taxable foreign group members, only the losses from the sources of income of the respective group of persons determined in accordance with Section 5 (1) and the other provisions of the Income Tax Act 1988 and this Federal Act are Marketing year for the directly participating group member or Group carriers to the extent of the participations of all participating group members, including a participating group carrier. In years in which the foreign loss could be charged or offset with a foreign profit, an amount to this extent is to be found in the participating domestic group member or group member. Group carrier, to which the loss was attributed, as profit attributable. If the non-unlimited taxable foreign group member is excluded from the group of companies, an amount equal to the extent of all allocated abroad is in the year of leaving, except in the cases of liquidation or insolvency. Losses not yet calculated by the group member or Group carrier as profit attributable.

The goodwill shall be the difference between the equity capital of the equity body plus silent reserves in the non-deductible assets and the taxable amount corresponding to the extent of the company's equity. Acquisition costs, but not more than 50% of these acquisition costs. The deductible goodwill is to be distributed evenly over 15 years.

To the extent that the acquisition costs of a participation tax depreciation on the lower partial value (§ 6 Z 2 lit. a of the Income Tax Act 1988), the company value in the first year of membership of the group of companies is to be reduced by the full amount of the part-value depreciation, which is salted with the attributions made. Open partial amounts of the part-value depreciation are independent of the same. § 12 para. 3 Z 2 shall be taken into account.

If the group formation takes place only after the acquisition year, those fifteenth-tenths may be issued which are open from the year of the Group's effective acquisition. The company value depreciation is limited to the duration of the membership of the participating body and the participation body to the group of companies.

If, on the basis of the acquisition of the holding, a negative goodwill arises, it is to be increased in the sense of the above sentences.

The reduced or increased tax-related acquisition costs, which are reduced or increased tax-related, shall be considered to be the respective taxable carrying amount of the shareholding.

The group application is to be submitted by the legal representatives of the group carrier and all the domestic entities to be included.

The application for a group must be shown to be underwritten before the end of that marketing year for each of the domestic bodies to be included, for which the calculation of the taxable result is to be effective for the first time.

In the group application, it is necessary to declare that a settlement of the tax compensation has been agreed between the financially connected domestic bodies.

The group application shall specify the participation conditions and the marketing years of all entities to be included.

The group request shall be made by the group carrier, in the presence of a participating community by the principal participant or in doubt by a co-participant in the case of the applicant for the registration of the corporation tax. To place the tax office within a calendar month after the underproduction of the last legal representative. All other domestic entities to be included have to notify the respective tax office responsible for each body of the application of the application.

The tax office responsible for the collection of the applicant's corporate income tax has to determine the existence of the conditions for the existence of the group of companies in a modest way compared to all the entities that have been submitted to the application.

Each change is made by the affected group member or the financial authority responsible for the collection of the corporate income tax of the applicant and the group member concerned (para. 8) within one month.

Each member of the group may apply to the tax office responsible for the applicant (para. 8) as opposed to its withdrawal from the group of companies. If the group carrier declares its departure from the group of companies, the group of companies is terminated.

In the case of subsequent entry of a body (par. 2), paragraph 8 applies to the group carrier and to the entering body.

The notice of arrest (para. 8) shall be amended in all cases of change to the group carrier and to all group members of the group of companies.

The minimum duration shall be fulfilled only if the taxable result of three marketing years, each of which is twelve months in each case, shall be attributed in the sense of paragraph 6.

The regulation of the minimum duration shall apply in the case of subsequent entry of a further body (para. 2) into an existing group of companies for the entering body.

If a corporation leaves the group within three years from the date of entry into the group of companies, it shall be the case, in the course of the apportionment or resumption of the proceedings, to establish those tax-related conditions which are not Group membership would have resulted. "

Interest in connection with the debt financing of the acquisition of capital shares within the meaning of § 10, insofar as they are part of the operating assets. "

In the case of deposits in indirectly connected entities, the lower partial value may not be applied to the intermediate bodies unless an economic relationship between deposits and the lower part of the lower part of the body is linked to the lower part of the body. There is no evidence of partial value. The same shall also apply to direct deposits in intermediate bodies with subsequent indirect or direct diversion to the target body. Losses in the case of an intermediate body on the occasion of the sale or other departure of the holding shall not be deductible in the extent of the non-deductible deposits. "

§ 8 (3) Z 3, § 11, § 12 and § 15 (3) in the version of the Federal Law BGBl. I n ° 57/2004 should be applied for the first time at the predisposition for the year 2005.

§ 22 in the version of the Federal Law BGBl. I No 57/2004 shall be applied for the first time in the case of the apportionment for the calendar year 2005. In the case of a marketing year other than the calendar year, which is before 1. January 2005 begins and ends after 31 December 2004, the profit incurred until 31 December 2004 is to be recognised in the income of the calendar year 2005, but with the tax rate of Section 22 (1) of the Corporate Tax Act 1988 in the version to be taxed before this federal law. Where:

The profit of the deviating marketing year shall be divided by the number of calendar months of this marketing year and multiplied by the number of calendar months falling in the calendar year 2004. Calendar months that have been started shall be deemed to be full calendar months.

Accordingly, the profit of the organ carrier or of the organ carrier is determined. of the organ companies.

The entreprenchment shall be free to identify the profit obtained by 31 December 2004 by means of interim financial statements.

§ 9 in the version of the Federal Law BGBl. I No 57/2004 shall be applied for the first time in the case of the apportionment for the calendar year 2005. The depreciation of companies within the meaning of Section 9 (7) shall be applied to participations which have been acquired after 31 December 2004. Existing bodies within the meaning of § 9 in the version before the Federal Act BGBl. I n ° 57/2004 shall apply irrespective of whether or not the profit transfer contract is cancelled or not, and irrespective of the end of the marketing year of the organic companies as a group of companies, if the application is in accordance with section 9 (8) to (31) of December It will be forwarded to the competent tax office in 2005. The years of belonging to the group of organs are to be included in the version of this federal law as part of the transition to the group in the minimum period laid down in Section 9 (9).

Section 15 (3) in the version of the Federal Law BGBl. I n ° 57/2004 is also on provisions for insurance cases which have not yet been uncovered and on other provisions (Section 81c (3) Pos. D VII of the Insurance Supervision Act), which is already at the end of the previous one before 1. The economic year ended in January 2005. Different amounts arising from the first application of Section 15 (3) in the version of the Federal Law BGBl. I No 57/2004 shall apply equally to the marketing year ending after 31 December 2004 and to be distributed over the following four marketing years (period of construction). Article 26a (12) remains unaffected by this provision. If a provision is made out of the operating assets during the construction period, the difference shall be set in the marketing year of the expat.

Where the circumstances of the calendar year 2004 or of a previous calendar year are applicable to the fixing of an advance payment for the calendar year 2005 or a subsequent calendar year, advance payments shall be made for those periods prior to the In the case of the entry into force of this provision, the following shall apply:

the actual consumption up to a ceiling to be determined by the Regulation referred to in paragraph 7, or

a rate of flat-rate consumption resulting from the nature and extent of the area being managed, in a simplified procedure in accordance with paragraph 7.

for the reception and examination of applications

to decide on the amount to be paid, and

on the understanding of the paying agencies on the amounts to be paid.