Significant legally binding EURO values from 1 January 2002

January 2002

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HOME• News• Significant legally binding EURO values from 1 January 2002

Income tax
		EUR	ATS
Commuter allowance
	up to 20 km	210,–	2.880,–
	up to 40 km	840,–	11.520,–
	up to 60 km	1.470,–	20.160,–
	over 60 km	2.100,–	28.800,–

Allowable expenses lump sum		132,–	1.800,–

Special issues:
	Flat rate	60,–	819,–
	Special issues of Topf	2.920,–	40.000,–
	Increase (minimum 3 children)	1.460,–	20.000,–
	Lock-in period starts	36.400,–	500.000,–
	Elimination of special expenses	50.900,–	700.000,–

Income tax-free benefits
	Current account - Domestic	26,40	360,–
	Night fee - Inland	15,–	200,–
	Kilometer allowance - LStR from 2002	0,36	4,90
	Meal bonus - Restaurant	4,40	60,–
	Food bonus - Food	1,10	15,–
	Annual benefits.	186,–	2.550,–
	Operational event p.a.	365,–	5.000,–
	Future planning per year.	300,–	4.000,–
	Donations from the private foundation p.a.	1.460,–	20.000,–

Free limit for speculative transactions		440,–	6.000,–

Tax deduction amounts:
	Single parent/Single parent	364,–	5.000,–
	Employees/Migrant workers	54,–	750,–
	Traffic deduction	291,–	4.000,–
	Pensioner's contribution	400,–	5.500,–

Training allowance		1.460,–	20.000,–

Low-value assets		400,–	5.000,–

Taxable income limit		730,–	10.000,–

Tax filing obligation
	Unlimited tax liability from	6.975,–	96.000,–
	limited tax liability from	3.630,–	50.000,–
	from income tax-free allowances	8.720,–	120.000,–

Materiality values for employees
	Motor vehicle for private use
	– maximum per year.	510,–	7.000,–
	less than 500 km per year.
	– maximum per year.	255,–	3.500,–
	Garage at 5 p.m.	14,53	200,–
	Interest savings DG loans up to	7.300,–	100.000,–
	Full free station p.m.	196,20	2.700,–

Value Added Tax
		EUR	ATS
Elimination of the special advance payment		750,–	10.000,–
Small business tax exemption		22.000,–	300.000,–
No VAT declaration		7.500,–	100.000,–
Small amount billing		150,–	2.000,–
Limit for best-in-class taxation		110.000,–	1.5 million
Purchase threshold		11.000,–	150.000,–
Delivery threshold		100.000,–	1.4 million

Federal Tax Code
		EUR	ATS
Accounting limits
	in general	400.000,–	5 million
	Grocery and general merchandise trade	600.000,–	8 million
Freedoms
	Interest on deferred payment up to the tax threshold	750,–	10.000,–
	Interest rates up to	50,–	new
Mandatory punishment		2.180,–	30.000,–
Disciplinary sanction		145,–	2.000,–
Penalty for intentional misconduct		363,–	5.000,–

Car tax per month
		EUR	ATS
Motorcycles per m3 of displacement		0,0242	0,33
Other vehicles
	up to 3.5 t per KW, minus 24 KW	0,60	8,30
	– at least	6,–	83,–
	– at most	66,–	910,–
	more than 3.5 t per t	*)8,5	70,–
	– at least	*)73,–	600,–
	– at most	*)340,–	2.600,–
	– with trailer – maximum	*)272,–	2.100,–
	less than 12 t per t	5,09	70,–
	– at least	43,60	600,–
	12 t to 18 t per t	5,45	75,–
	over 18 t per t	6,17	85,–
	– at most	*)246,80	3.230,–
	– with trailer – maximum	197,44	2.550,–
Daily tax rate for foreign motor vehicles temporarily used within the country
	Motorcycles	1,1	15,–
	Car and van	2,2	30,–
	Other vehicles	*)13,–	90,–
*) Increased when converting to EURO The tax rates will apply until a driving performance-based toll is introduced.

Street usage tax
(for heavy-duty vehicles)		EUR	ATS

per calendar day		8,–	110,–
per calendar week
	up to 3 axes
	– without EURO classification	32,–	440,–
	– EURO I	29,–	400,–
	– EURO II	26,–	358,–

	up to 4 axes or more
	– without EURO classification	50,–	688,–
	– EURO I	45,–	620,–
	– EURO II	41,–	564,–
per calendar month
	up to 3 axes
	– without EURO classification	96,–	1.320,–
	– EURO I	85,–	1.168,–
	– EURO II	75,–	1.032,–

	up to 4 axes or more
	– without EURO classification	155,–	2.132,–
	– EURO I	140,–	1.926,–
	– EURO II	125,–	1.720,–

Additional fee per day		4,50	62,–

Financial Criminal Code
		EUR	ATS
Jurisdiction in cases of intent
	value determining factor of punishment	75.000,–	1 million
	in smuggling, withholding of import duties and tax evasion	37.500,–	500.000,–
Fines
	Financial offence up to	3.625,–	50.000,–
	Violation of the closure safety up to intentional use	14.500,–	200.000.–
	up to in case of negligence	3.625,–	50.000,–
	Incorrect proof of preference up to intentional use	29.000,–	400.000,–
	up to in case of negligence	2.900,–	40.000,–
	self-inflicted delusion	1.450,–	20.000,–
	Disciplinary sanction	145,–	2.000,–

Size classes – capital companies
		EUR	ATS
Small
	Balance sheet total up to	3,125 million	43 million
	Sales up to	6,250 million	86 million
	Employees up to	50
Medium-sized
	Balance sheet total up to	12.5 million	172 million
	Sales up to	25 million	344 million
	Employees up to	250

Local tax law
		EUR	ATS
Allowance		1.095,–	15.000,–
Duty-free allowance		1.460,–	20.000,–

As of 1 January 2002, these amounts are also to apply to companies with multiple establishments.

Fee law
Stamp marks are faded! Power of attorney, service certificates, requests for deferment, installments, and leniency are free of charge; the filing fee for certain transactions subject to traffic taxes is waived.

Social security
(forecasted EUR amounts)		2002	2001

Threshold for insignificance p.m.		301,54	4.076,–
De minimis limit daily		23,16	313,–
Maximum contribution base per month.		3.270,–	44.400,–
Maximum contribution basis daily		109,–	1.480,–
Maximum contribution base Special payments per year.		6.540,–	88.800,–

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