Verordnung des Bundesministers für Finanzen, mit der die Pendlerverordnung geändert wird
324. Verordnung des Bundesministers für Finanzen, mit der die Pendlerverordnung geändert wird
Auf Grund des § 16 Abs. 1 Z 6, des § 20 Abs. 1 Z 2 lit. e und des § 33 Abs. 5 des Einkommensteuergesetzes 1988 ? EStG 1988, BGBl. Nr. 400/1988, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 104/2019, wird verordnet:
Die Verordnung der Bundesministerin für Finanzen über die Kriterien zur Ermittlung des Pendlerpauschales und des Pendlereuros, zur Einrichtung eines Pendlerrechners und zum Vorliegen eines Familienwohnsitzes (Pendlerverordnung), BGBl. II Nr. 276/2013, zuletzt geändert durch BGBl. II Nr. 154/2014, wird wie folgt geändert:
1. Im Titel wird die Wortfolge ?der Bundesministerin? durch die Wortfolge ?des Bundesministers? ersetzt.
2. § 3 Abs. 6 lautet:
?(6) Das Ergebnis des Pendlerrechners gilt als amtliches Formular im Sinne des § 16 Abs. 1 Z 6 lit. g EStG 1988, das der Arbeitnehmer dem Arbeitgeber ausgedruckt und unterschrieben oder elektronisch signiert übermitteln kann. Erfolgt keine Berücksichtigung des Pendlerpauschales und des Pendlereuro durch den Arbeitgeber bei Anwendung des Lohnsteuertarifs, hat der Arbeitnehmer das Ergebnis des Pendlerrechners für Zwecke der Berücksichtigung bei der Einkommensteuerveranlagung heranzuziehen und aufzubewahren.?
3. In § 3 Abs. 7 erster Satz wird die Wortfolge ?den für derartige Fälle aufgelegten amtlichen Vordruck? durch die Wortfolge ?das für derartige Fälle vorgesehene amtliche Formular? ersetzt.
4. In § 3 Abs. 7 zweiter Satz wird nach dem...
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