Verfasst von:
Harald am
01.07.2010 09:31
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| THEMA: Umstellung Betriebssitz / Wohnsitz Finanzamt |
Hallo!
Ich bin im Begriff einen Betrieb zu gründen. Nun habe ich erfahren, dass mit 1.7.2010 eine Umstellung vom Betriebssitz zum Wohnsitz Finanzamt stattfindet. Welche Adresse muss ich beim Finanzamt angeben, wenn ich mich Selbstständig melde?
Herzlichen Dank
Harald
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Verfasst von:
Weiß Veronika. Mag am
01.07.2010 10:24
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Verfasst von:
Natalia Ferrer am
02.07.2010 10:59
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| THEMA: Erhohung gem s102 (3) EStG |
Dear Sir/Madam
I am an English Tax Adviser and have a query regarding s102 (3) Income Tax Law, please can you inform me what this tax actually relates to?
I would be most grateful for your assistance.
With Kind Regards
Natalia Ferrer |
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Verfasst von:
Harald am
02.07.2010 20:59
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Verfasst von:
Natalia FERRER am
06.07.2010 12:04
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| THEMA: THEMA: Erhohung gem s102 (3) EStG |
Dear Mrs. Ferrer!
Thank you for your query.
Referring to your request from 2nd July,we politely give you advice.
Article 102 section 3 of the Austrian Income Tax Act tells us about an amount of actually EUR 9.000,00, that is to add to a foreign natural person's Austrian income. The natural person doesn't have any Austrian residence and is therefore subject to nonresident taxation in Austria with his/ her Austrian income only.
The amount mentioned above has to be added to the income. This is independent of the height of the foreign natural person's income. This means: also in case of Austrian negative income.
The sence of the reglementation is to simulate a fictive foreign performance, that has influence on Austrian tax prgression.
In many cases the effect is not very realistic.
If you have further questions you of course are invited to make requests to my email-address: michlits@steuerberatung-weiss.at
Once more, thank you for your request and trust.
Best regards,
Mag. Reinhard Michlits
tax advisor
on behalf of:
Mag. Veronika Weiss
tax advisor
Judengasse 7
1010 Vienna
Austria
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