Bundesgesetz, mit dem das Einkommensteuergesetz 1988 geändert wird
133. Bundesgesetz, mit dem das Einkommensteuergesetz 1988 geändert wird
Der Nationalrat hat beschlossen:
Das Einkommensteuergesetz 1988, BGBl. Nr. 400/1988, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 85/2008, wird wie folgt geändert:
1. Im § 3 Abs. 1 Z 16b lautet der erste Halbsatz:
Vom Arbeitgeber als Reiseaufwandsentschädigungen gezahlte Tagesgelder und Nächtigungsgelder, soweit sie nicht gemäß § 26 Z 4 zu berücksichtigen sind,
2. Im § 3 Abs. 1 Z 16b werden folgende Sätze angefügt:
Vom Arbeitgeber können für Fahrten zu einer Baustelle oder zu einem Einsatzort für Montage- oder Servicetätigkeit, die unmittelbar von der Wohnung angetreten werden, Fahrtkostenvergütungen nach dieser Bestimmung behandelt werden oder das Pendlerpauschale im Sinne des § 16 Abs. 1 Z 6 beim Steuerabzug vom Arbeitslohn berücksichtigt werden. Wird vom Arbeitgeber für diese Fahrten ein Pendlerpauschale im Sinne des § 16 Abs. 1 Z 6 berücksichtigt, stellen Fahrtkostenersätze bis zur Höhe des Pendlerpauschales steuerpflichtigen Arbeitslohn dar.
3. § 68 Abs. 2 lautet:
(2) Zusätzlich zu Abs. 1 sind Zuschläge für die ersten zehn Überstunden im Monat im Ausmaß von höchstens 50% des Grundlohnes, insgesamt höchstens jedoch 86 Euro monatlich, steuerfrei.
4. Im § 124b entfallen in der Ziffer 140 der zweite und dritte Satz.
5. Nach § 134 wird folgender § 135 angefügt:
"
§ 135. § 3 Abs. 1 Z 16b und § 124b in der Fassung des Bundesgesetzes BGBl. I Nr. 133/2008 treten mit 1. Jänner 2009 in Kraft."
Im § 124b wird folgende Ziffer 147 angefügt:
"147. | § 3 Abs. 1 Z 16b in der Fassung des Bundesgesetzes BGBl. I Nr. 133/2008 ist |
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