Bundesgesetz, mit dem das Bundesgesetz über ein Stiftungseingangssteuergesetz (StiftEG) geändert wird
100. Bundesgesetz, mit dem das Bundesgesetz über ein Stiftungseingangssteuergesetz (StiftEG) geändert wird
Der Nationalrat hat beschlossen:
Das Bundesgesetz über ein Stiftungseingangssteuergesetz (StiftEG), BGBl. I Nr. 85/2008, zuletzt geändert durch BGBl. I Nr. 105/2017, wird wie folgt geändert:
1. In § 5 wird nach der Z 7 folgende Z 8 eingefügt:
| ?8. | Zuwendungen von Vermögen der in § 718 Abs. 8 ASVG genannten Betriebskrankenkassen an eine gemäß § 718 Abs. 9 ASVG errichtete Privatstiftung unterliegen nicht der Stiftungseingangssteuer, wenn die Steuerschuld vor dem 1. Jänner 2021 entstehen würde.? |
Van der Bellen
Bierlein
BGBl. I Nr. 100/2019
Bundeskanzleramt - Rechtsinformationssystem
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