Bundesgesetz, mit dem das Stiftungseingangssteuergesetz geändert wird
62. Bundesgesetz, mit dem das Stiftungseingangssteuergesetz geändert wird
Der Nationalrat hat beschlossen:
Das Stiftungseingangssteuergesetz, BGBl. I Nr. 85/2008, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 112/2012, wird wie folgt geändert:
1. § 2 Abs. 1 wird wie folgt geändert:
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nach der lit. b werden folgende lit. c und d eingefügt:
?c) die Stiftung oder vergleichbare Vermögensmasse nicht einer dem § 5 des Privatstiftungsgesetzes entsprechenden gesetzlichen Verpflichtung unterliegt, die Begünstigten mitzuteilen oder d) die Stiftung oder vergleichbare Vermögensmasse nicht unter Vorlage der Stiftungsurkunde (Statut) in das Firmenbuch oder ein vergleichbares ausländisches öffentliches Register eingetragen ist oder? -
die bisherige lit. c erhält die Bezeichnung ?e)?.
2. In § 5 wird folgende Z 5 angefügt:
?5. § 2 Abs. 1 tritt mit 1.1.2014 in Kraft und ist ab diesem Zeitpunkt auf Zuwendungen anzuwenden, wenn die Steuerschuld nach dem 31.12.2013 entsteht.? Fischer
Faymann
BGBl. I Nr. 62/2013
Bundeskanzleramt - Rechtsinformationssystem
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