Verordnung des Bundesministers für Finanzen, mit der die Land- und Forstwirtschaft-Pauschalierungsverordnung 2015 geändert wird
574. Verordnung des Bundesministers für Finanzen, mit der die Land- und Forstwirtschaft-Pauschalierungsverordnung 2015 geändert wird
Auf Grund des § 17 Abs. 4, Abs. 5 und Abs. 5a des Einkommensteuergesetzes 1988 ? EStG 1988, BGBl. Nr. 400/1988, zuletzt geändert durch das BGBl. I Nr. 134/2021, wird verordnet:
Die Verordnung der Bundesministerin für Finanzen über die Aufstellung von Durchschnittsätzen für die Gewinnermittlung des Gewinnes aus Land- und Forstwirtschaft, BGBl. II Nr. 125/2013, zuletzt geändert durch die Verordnung BGBl. II Nr. 559/2020, wird wie folgt geändert:
1. In § 15 Abs. 2 wird die Wortfolge ?Beiträge, die an die Sozialversicherungsanstalt der Selbständigen entrichtet wurden? durch die Wortfolge ?Beiträge, die an die Sozialversicherungsanstalt der Selbständigen entrichtet wurden, insoweit sie Pflichtbeiträge nach dem BSVG darstellen? ersetzt.
2. In § 17 Abs. 5 dritter Satz wird der Ausdruck ?2021? jeweils durch die Wortfolge ?2021 oder 2022? ersetzt.
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