Verordnung des Bundesministers für Finanzen betreffend die Berücksichtigung von inländischen Betriebsstättenverlusten deutscher Unternehmen
Auf Grund des § 48 der Bundesabgabenordnung (BAO) wird verordnet:
§ 1. Erleiden in der Bundesrepublik Deutschland ansässige Personen ab einem im Jahr 1998
endenden Wirtschaftsjahr Verluste in österreichischen Betriebsstätten, die der Erzielung von Einkünften aus Gewerbebetrieb dienen, so sind Einkünfte aus der österreichischen Abgabepflicht dadurch auszuscheiden, dass diese Verluste ungeachtet der einschränkenden Bestimmungen des § 102 Abs. 2 Z 2
letzter Satz EStG 1988 nach Maßgabe des inländischen Rechtes insoweit als Sonderausgabe abgezogen werden, wie dies zur Vermeidung einer Doppelbesteuerung erforderlich ist.
§ 2. § 1 gilt sinngemäß für Verluste, die ab einem im Jahr 1994, aber vor dem Jahr 1998 endenden Wirtschaftsjahr erlitten wurden, wenn in der Bundesrepublik Deutschland gemäß § 2a Abs. 3 deutsches Einkommensteuergesetz durch Hinzurechnung eine Nachversteuerung vorgenommen worden ist und durch eine Bestätigung der deutschen Steuerverwaltung der Nachweis erbracht...
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