Bundesgesetz, mit dem das Familienlastenausgleichsgesetz 1967 geändert wird
50. Bundesgesetz, mit dem das Familienlastenausgleichsgesetz 1967 geändert wird
Der Nationalrat hat beschlossen:
Das Familienlastenausgleichsgesetz 1967, BGBl. Nr. 376, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 53/2014, wird wie folgt geändert:
1. § 10 Abs. 1 lautet:
?(1) Die Familienbeihilfe wird, abgesehen von den Fällen des § 10a, nur auf Antrag gewährt; die Erhöhung der Familienbeihilfe für ein erheblich behindertes Kind (§ 8 Abs. 4) ist besonders zu beantragen.?
2. Nach § 10 wird folgender § 10a eingefügt:
?§ 10a. (1) Anlässlich der Geburt eines Kindes kann das Finanzamt die Familienbeihilfe automationsunterstützt ohne Antrag gewähren, wenn die Anspruchsvoraussetzungen für die Gewährung der Familienbeihilfe sowie die maßgeblichen Personenstandsdaten gemäß § 48 Abs. 2 des Personenstandsgesetzes 2013 (PStG 2013), BGBl. I Nr. 16/2013, vorliegen.
(2) Zur Feststellung des Vorliegens der Anspruchsvoraussetzungen wird der nach § 46a vorgesehene automationsunterstützte Datenverkehr unter Berücksichtigung der Bestimmungen der Bundesabgabenordnung herangezogen.?
3. § 39g wird folgender Abs. 4 angefügt:
?(4) Die Kosten für die technische Umsetzung der automationsunterstützten Auszahlung der Familienbeihilfe nach § 10a werden aus Mitteln des Ausgleichsfonds für Familienbeihilfen als einmaliger Pauschalbetrag in Höhe von...
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