Verordnung des Bundesministers für Finanzen, mit der die Land- und Forstwirtschaft-Pauschalierungsverordnung 2015 geändert wird
449. 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. 174/2022, wird verordnet:Auf Grund des Paragraph 17, Absatz 4,, Absatz 5 und Absatz 5 a, des Einkommensteuergesetzes 1988 ? EStG 1988, Bundesgesetzblatt Nr. 400 aus 1988,, zuletzt geändert durch das Bundesgesetzblatt Teil eins, Nr. 174 aus 2022,, 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. 574/2021, wird wie folgt geändert:Die Verordnung der Bundesministerin für Finanzen über die Aufstellung von Durchschnittsätzen für die Gewinnermittlung des Gewinnes aus Land- und Forstwirtschaft, Bundesgesetzblatt Teil 2, Nr. 125 aus 2013,, zuletzt geändert durch die Verordnung Bundesgesetzblatt Teil 2, Nr. 574 aus 2021,, wird wie folgt geändert:
1.Novellierungsanordnung 1, § 1 wird wie folgt geändert:Paragraph eins, wird wie folgt geändert:
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In Abs. 1 Z 1 wird der Betrag a) In Absatz eins, Ziffer eins, wird der Betrag ?130 000? durch den Betrag ?165 000? ersetzt.
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In Abs. 1a wird der Betrag b) In Absatz eins a, wird der Betrag ?400 000? durch den Betrag ?600 000? ersetzt.
2.Novellierungsanordnung 2, In § 7 Abs. 4 wird jeweils der Betrag von In Paragraph 7, Absatz 4, wird jeweils der Betrag von ?40 000? durch den Betrag von ?45 000? ersetzt.
3.Novellierungsanordnung 3, In § 15 Abs. 2 wird die Wortfolge In Paragraph 15, Absatz 2, wird die Wortfolge ?Pflichtbeiträge nach dem BSVG? durch die Wortfolge ?Pflichtbeiträge nach...
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