Verordnung des Bundesministers für Finanzen, mit der die Verordnung über die Aufstellung von Durchschnittssätzen für Werbungskosten geändert wird
39. Verordnung des Bundesministers für Finanzen, mit der die Verordnung über die Aufstellung von Durchschnittssätzen für Werbungskosten geändert wird
Auf Grund des § 17 Abs. 6 des Einkommensteuergesetzes 1988, BGBl. Nr. 400/1988, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 3/2021, wird verordnet:
Die Verordnung über die Aufstellung von Durchschnittssätzen für Werbungskosten, BGBl. II Nr. 382/2001, zuletzt geändert durch BGBl. II Nr. 271/2018, wird wie folgt geändert:
In § 6 wird folgender Absatz 5 angefügt:
?(5) § 1 Z 9 ist auch anwendbar, wenn aufgrund der...
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