Bundesgesetz, mit dem das Einkommensteuergesetz 1988 geändert wird
 Â
Der Nationalrat hat beschlossen:Â Â
Das Einkommensteuergesetz 1988, BGBl. Nr. 400/1988, zuletzt geändert durch BGBl. I Â
Nr. 54/2002, wird wie folgt geändert: Â
In § 124b Z 53 wird folgender Satz angefügt: Â
„Zahlungen für Pensionsabfindungen von Pensionskassen auf Grund gesetzlicher oder statutenmäßiger Â
Regelungen sind nach Abzug der darauf entfallenden Pflichtbeiträge ab dem Jahr 2001 und in den folgenden Jahren zu einem Drittel steuerfrei zu belassen.“Â...
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