Reduced chamber overhead rates from 2002

With BGBL I 2001/153, the Chamber of Commerce Act was amended in § 122 (Chamber Fees). The entry into force regulations as of 1 January 2004 and the regulations regarding the tax rates that had previously applied result in a rather complex set of rules. The Chamber Board decided on the tax rates applicable from 1 January 2002 on 29 November 2001, but the legal possibilities were not fully utilized.

Room charge I

:: Basis for calculation
Unfortunately, nothing has changed regarding the most complex calculation basis to determine (VAT, import turnover tax, acquisition tax, minus sales tax from self-consumption, without sales tax under „reverse-charge“ or flat-rate VAT). Special regulations exist for some industries (banks, insurance companies, leasing companies, developers, advertising companies, etc.).
:: Fee rate
The calculation basis thus determined is to be submitted quarterly to the operating finance office from 15 May, 15 August, 15 November and 15 February respectively, with a total of 3 quarters (so far 3.9 quarters).
:: Free limit
Up to an annual turnover of € 150,000,– (previously € 145,345,–) no KU I is payable. If the limit is exceeded during the year, the KU must be paid in full in the 4th quarter (February 15th of the following year).

Room tax II

:: Basis for calculation
is the gross wage amount. The KU II is to be paid to the tax office as a service provider surcharge (DZ) to the Family Support Fund contribution.
:: Higher rates
In addition to the various regional fee rates, there is a uniform WKÖ rate of 0.15 (% previous year 0.19). % The rates thus determined are as follows:

A significant administrative burden arises when employees are employed in several establishments and payroll is calculated centrally, as different payroll tax rates must then be applied.
:: Free limit
The provisions of the Family Income Equalization Act apply, according to which, for a monthly gross salary of a maximum of € 1,460,– the base for calculation is reduced by € 1,095,–.

Practical advice

If the old collection rates have been applied so far, the adjustment can be made at the next due date (August 15, 2002).

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