Verordnung des Bundesministers für Finanzen, mit der die Lohnkontenverordnung 2006 geändert wird
122. Verordnung des Bundesministers für Finanzen, mit der die Lohnkontenverordnung 2006 geändert wird
Auf Grund des § 76 Abs. 2 des Einkommensteuergesetzes 1988, BGBl. Nr. 400/1988, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 52/2021, wird verordnet:
Die Verordnung des Bundesministers für Finanzen, mit der Daten, die in ein Lohnkonto einzutragen sind, sowie Erleichterungen bei der Lohnkontenführung ab 2006 festgelegt werden (Lohnkontenverordnung 2006), BGBl. II Nr. 256/2005, zuletzt geändert durch die Verordnung BGBl. II Nr. 383/2015, wird wie folgt geändert:
1. § 1 Abs. 1 Z 13 lautet:
?13. | die Kalendermonate, in denen der Arbeitnehmer gemäß § 26 Z 5 EStG 1988 auf Kosten des Arbeitgebers befördert wird, und die Kalendermonate, in denen dem Arbeitnehmer ein arbeitgebereigenes Kraftfahrzeug für Fahrten zwischen Wohnung und Arbeitsstätte zur Verfügung gestellt wird,? |
2. In § 1 Abs. 1 wird am Ende der Z 16 der Punkt durch einen Beistrich ersetzt und folgende Z 17 angefügt:
?17. | die Anzahl der Homeoffice-Tage im Sinne des § 16 Abs. 1 Z 7a lit. a und des § 26 Z 9 lit. a EStG 1988, an denen der Arbeitnehmer seine berufliche Tätigkeit für den Arbeitgeber ausschließlich in seiner Wohnung ausgeübt hat.? |
3. § 2 Z 2 lautet:
?2. | die steuerfreien Bezüge gemäß § 3 Abs. |
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