Verordnung des Bundesministers für Finanzen zur Ermittlung des steuerlichen EBITDA sowie des Gruppen-EBITDA (EBITDA-Ermittlungs-VO)
390. Verordnung des Bundesministers für Finanzen zur Ermittlung des steuerlichen EBITDA sowie des Gruppen-EBITDA (EBITDA-Ermittlungs-VO) Aufgrund des § 12a Abs. 8 des Körperschaftsteuergesetzes 1988, BGBl. I Nr. 401/1988, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 3/2021, wird verordnet:
§ 1.
Bei der Ermittlung des steuerlichen EBITDA gemäß § 12a Abs. 4 des Körperschaftsteuergesetzes (KStG 1988) eines Wirtschaftsjahres gilt Folgendes:
1. | Der Gesamtbetrag der Einkünfte vor Anwendung des § 12a KStG 1988 ist zu erhöhen um darin enthaltene |
a) | Absetzungen für Abnutzungen im Sinne von § 7, § 8, § 13, § 16 Abs. 1 Z 8 und § 28 Abs. 3 des Einkommensteuergesetzes 1988 (EStG 1988), |
b) | Abschreibungen des Anlagevermögens auf den niedrigeren Teilwert im Sinne von § 6 Z 1 und 2 lit. a EStG 1988 sowie |
c) | abzugsfähige Zinsaufwendungen des jeweiligen Wirtschaftsjahres. |
2. | Der Gesamtbetrag der Einkünfte vor Anwendung des § 12a KStG 1988 ist zu vermindern um darin enthaltene |
a) | Zuschreibungen des Anlagevermögens im Sinne von § 6 Z 1 und Z 2 lit. a sowie Z 13 EStG 1988 sowie |
b) | steuerpflichtige Zinserträge des jeweiligen Wirtschaftsjahres. |
3. | Erhöhungen gemäß Z 1 und Verminderungen gemäß Z 2 sind nur insoweit vorzunehmen, als sich diese nach den Vorschriften des EStG 1988 und des KStG 1988 bei der Ermittlung des Gesamtbetrages der Einkünfte vor Anwendung des § 12a KStG 1988 in diesem Wirtschaftsjahr steuerlich auswirken. |
§ 2.
Bei der Ermittlung des Gruppen-EBITDA eines...
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