Verordnung des Bundesministers für Finanzen betreffend die Durchführung des automatischen Informationsaustausches
380. Verordnung des Bundesministers für Finanzen betreffend die Durchführung des automatischen Informationsaustausches
Auf Grund des § 7 Abs. 3 des EU-Amtshilfegesetzes, BGBl. I Nr. 112/2012, wird verordnet:
§ 1. Die Übermittlung von Informationen im Rahmen des automatischen Informationsaustausches im Sinne des § 7 Abs. 1 des EU-Amtshilfegesetzes über in anderen Mitgliedstaaten ansässige Personen wird auf folgende Kategorien von Einkünften bzw. Vermögenswerten beschränkt:
| 1. | Einkünfte aus nichtselbständiger Arbeit |
| 2. | Aufsichtsratsvergütungen |
| 3. | Ruhegehälter |
| 4. | Einkünfte aus unbeweglichem Vermögen. |
§ 2. Die Übermittlung der Informationen erfolgt auf elektronischem Wege entsprechend der Durchführungsverordnung (EU) Nr. 1156/2012 zur Festlegung von Durchführungsbestimmungen zu bestimmten Artikeln der Richtlinie 2011/16/EU des Rates über die Zusammenarbeit der Verwaltungsbehörden im Bereich der Besteuerung, ABl. Nr. L 335 vom 07.12.2012 S. 42, in der geltenden Fassung.
§ 3. Die Verordnung ist ab dem 1. Jänner 2015 anwendbar...
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