Bundesgesetz vom 2. Dezember 1971, mit dem das Einkommensteuergesetz geändert wird
Der Nationalrat hat beschlossen:
Artikel I Im § 33 a des Einkommensteuergesetzes 1967,
BGBl. Nr. 268, in der Fassung der Bundesgesetze BGBL Nr. 9/1969, 194/1969, 9/1970, 325/1970,
370/1970, 168/1971, 228/1971 und 370/1971 werden nach Abs. 3 folgende Bestimmungen eingefügt:
„(4) Die Bestimmungen der Abs. 1 bis 3 sind für Neugründungen des ersten gemeinsamen Hausstandes aus Anlaß einer Eheschließung, die nach dem 31. Dezember 1971 erfolgt, nicht mehr anzuwenden. Die für die Neugründung des ersten gemeinsamen Hausstandes aus Anlaß einer Eheschließung entstehenden Aufwendungen sind ab 1. Jänner 1972 als außergewöhnliche Belastungen gemäß § 33 nur zu berücksichtigen, wenn sie im Zusammenhang mit der ersten Eheschließung erfolgen. Anspruch auf die Geltendmachung der außergewöhnlichen Belastung im Sinne dieser Bestimmung hat jede unbeschränkt steuerpflichtige Person (§ 1 Abs. 1), die sich erstmalig verehelicht und zum Zeitpunkt ihrer Verehelichung im Bundesgebiet ihren Wohnsitz und den Mittelpunkt ihrer Lebensinteressen hat. Diese außergewöhnliche Belastung wird jedem Anspruchsberechtigten
über Antrag durch Zahlung eines einmaligen Betrages von 7500 S abgegolten.
(5) Für die Abgeltung ist das Wohnsitzfinanzamt
(§ 55 der Bundesabgabenordnung, BGBl.
Nr. 194/1961, in der jeweils geltenden Fassung)
zuständig. Der Antrag ist bei diesem Finanzamt...
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