Verordnung des Bundesministers für Finanzen betreffend die Ermittlung des Einkommens von Sportlern
Auf Grund der §§ 2 und 33 des Einkommensteuergesetzes 1988 wird verordnet:
§ 1. Auf Antrag hat die Ermittlung des in Österreich steuerpflichtigen Anteils der Einkünfte von selbständig tätigen Sportlern pauschal zu erfolgen. Die pauschale Ermittlung ist nur zulässig, wenn der Sportler in Österreich unbeschränkt steuerpflichtig ist und im Kalenderjahr überwiegend im Rahmen von Sportveranstaltungen (Wettkämpfen, Turnieren) im Ausland auftritt. Die pauschale Ermittlung hat die Einkünfte aus der Tätigkeit als Sportler einschließlich der Werbetätigkeit zu umfassen.
§ 2. Der Anteil der in Österreich zu versteuernden Einkünfte aus der Tätigkeit als Sportler einschließlich Werbetätigkeit beträgt 33% der insgesamt im Kalenderjahr erzielten Einkünfte aus der Tätigkeit als Sportler einschließlich der Werbetätigkeit.
§ 3...
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