Bundesgesetz, mit dem das Einkommensteuergesetz 1988 (EStG 1988) geändert wird
82. Bundesgesetz, mit dem das Einkommensteuergesetz 1988 (EStG 1988) geändert wird
Der Nationalrat hat beschlossen:
Das Einkommensteuergesetz 1988, BGBl. Nr. 400/1988, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 34/2017, wird wie folgt geändert:
1. In § 108c Abs. 1 wird die Wortfolge ?in Höhe von jeweils 12%? durch die Wortfolge ?in Höhe von jeweils 14%? ersetzt.
2. In § 124b wird nach Z 322 folgende Ziffer angefügt:
| ?323 | § 108c Abs. 1 ist anzuwenden |
| a) | für Wirtschaftsjahre, die nach dem 31. Dezember 2017 beginnen sowie für |
| b) | ein abweichendes Wirtschaftsjahr 2017/2018. Dabei ist die Bemessungsgrundlage linear den Kalendermonaten des Jahres 2017 und 2018 zuzuordnen. Auf den Anteil der |
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