Tax Amendment Act 2014 with further amendments adopted

The Tax Reform Act 2014 ended in late February by the plenum of the National Council decided has been. In Finance Committee Has there been any further change before that, which can also be attributed to the heated discussions that have taken place in public and among stakeholders? The following should be Important changes as well as the now more future Legal situation for the Tax-free allowance and for the GmbH in terms of Minimum share capital to be shown. For details on New regulation The NoVA The relevant contribution in this issue of the Client Info is referred to by the Tax Reform Act 2014.

At the investment-related profit exemption now also apply Housing bonds also beneficial economic goods, This will enable freelancers and service providers in particular to continue to benefit from the tax incentive. originally planned Restriction In real investments, this particular professional group would often have been excluded from the benefits. Providers of housing bonds (Convertible bonds to promote housing construction) can not only Austrian housing construction banks His, but also comparable for union-related reasons foreign housing construction banks. However, it must be ensured that these bonds are of high quality. Promoting housing construction in Austria serve. The ones for after June 2014 Residential housing bonds purchased during the end of economic years must be returned to the operating company. at least four years Dedicated will be. At early departure An investment-based housing bond can be Replacement purchase through real investments will be done, in the event of premature cancellation of housing bonds, to save inside from two months also one Recruitment of housing bond substitute financing. The focus on real investments and now also on residential mortgage bonds in connection with the profit exemption is, from a current perspective, only intended for evaluation. temporarily. For Economic years, the after dem 31.12.2016 begin, should the old regulation are valid and therefore have a beneficial effect on the acquisition of corresponding securities.

At existing GmbHs Met Less also 35,000 € of registered capital (often a new GmbH) or when „privately held GmbH“ cancelled now the Obligation, a Capital increase reserve or one Founding reserve It is intended to leave it up to the shareholders' own responsibility to decide how they will pay the contributions due by no later than 1 March 2024. Further deposits at the minimum amount of €35,000 apply. The one briefly envisaged in the legislative process Obligation, To the Business documents onto the Privilege of founding or to the lower share capital (new GmbH) point out, It also exists No longer. However, the fact of the founding privilege, the amount of the founding privilege in the parent company’s equity and the contributions made result from the Company registration.

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