Verordnung des Bundesministers für Finanzen über die Änderung der Verordnung betreffend die gemeinsame Versteuerung mehrerer Pensionen
Auf Grund des § 47 Abs. 4 des Einkommensteuergesetzes 1988, BGBl. Nr. 400/1988, wird verordnet:
Die Verordnung des Bundesministers für Finanzen betreffend die gemeinsame Versteuerung mehrerer Pensionen, BGBl. II Nr. 55/2001, wird wie folgt geändert:
Im § 3 Abs. 2 lautet der erste Satz:
„Abweichend von Abs. 1 hat bei Vorliegen von Bezügen aus einer gesetzlichen Unfallversorgung oder von Bezügen und Vorteilen aus inländischen Pensionskassen die gemeinsame Versteuerung immer von jener Stelle zu...
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