Wie in unserem Newsletter vom 5. November 2010 berichtet, hat der VfGH das Montageprivileg (§ 3 Abs. 1 Z 10 EStG) mit Wirkung vom 1. Jänner 2011 als verfassungswidrig aufgehoben. Im Budgetbegleitgesetz 2011 wurde § 3 Abs. 1 Z 10 EStG nun doch neu gefasst und dementsprechend gelten für die Jahre 2011 und 2012 folgende […]
weiterlesenDer VfGH hat den § 3 (1) Z 10 EStG mit Wirkung ab 1. Jänner 2011 aufgehoben. Die Bezüge von Mitarbeitern österreichischer Betriebe, die im Ausland an Bauausführungen, Montage, Montageüberwachung, Inbetriebnahme, Instandsetzung und Wartung im Zusammenhang mit der Errichtung von Anlagen oder der Aufsuchung oder Gewinnung von Bodenschätzen eingesetzt sind, sind gemäß § 3 Abs. […]
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