Changes to "Kammerumlage 1" from 2019

All members of the Austrian Federal Economic Chamber (WKO) are obliged from a value of in domestic taxable transactions from 150,000 € next to the so-called Basic contribution a "Chamber fee 1"to the Financing The Chamber of Commerce to be paid. With effect from 1 January 2019, the amount of Chamber Levy 1 payable will be reduced. This is intended, on the one hand, by a Change in the assessment basis and on the other hand by a change to the lifting rate.

fundamentally, the Chamber Levy 1 (KU 1) is based on the Input VAT invoiced from deliveries and services, which are provided for the chamber member's company, on the Import VAT, the Stamp duty land tax and the value added tax transferred under the reverse charge system. Previously, one was already allowed to VAT on own use deducted from the assessment basis of KU 1. KU 1 is considered Self-assessment tax to be calculated by the chamber member themselves and paid by the 15th of the calendar month following the quarter.

From 01.01.2019 may for the determination of the assessment basis of the KU 1 Investments in income tax depreciable assets from the Basis for calculation deducted become. Capital goods can thereby new or used capital goods, low-value assets, as well as fiscal lorries, driving school vehicles, demonstration cars, etc., whose acquisition costs do not exceed €40,000. Non-deductible as investments in income-tax-relevant fixed assets Internally generated intangible assets, as these cannot be capitalised as fixed assets.

In addition to the change in the assessment basis, from 1 January 2019 the so-called Shrub position for the calculation of the chamber levy decreases. Instead as before 0.3% of the assessment base in future only still 0,29% to be paid as KU 1 on the assessment basis. A further Discount exists for particularly large companies - The assessment rate is thus reduced to 0.2755% where the tax base exceeds €3 million. From a threshold of €32.5 million, the assessment rate is reduced to 0.2552%.

For Banks and Insurance was Unchanged Investigation of Basis for calculation written down, the Shrub position was, however, adjusted from 0.038% to 0.037% lowered. Where the assessment base is €24 million or €260 million or more, the multiplier is reduced here too to 0.03515% and 0.03256% respectively. If a Threshold during the year exceeded, can either immediately The reduced set-off rate be applied or these Correction takes place in the last quarter of the year.

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