Verordnung des Bundesministers für Finanzen vom 4. November 1974 über die Pauschbesteuerung von vorübergehend beschäftigten Arbeitnehmern
Auf Grund des § 69 des Einkommensteuergesetzes 1972, BGBl. Nr. 440, in der Fassung BGBl. Nr. 469/1974 wird verordnet:
§ 1. Der Pauschbetrag bei vorübergehend beschäftigten Arbeitnehmern beträgt 1. bei in der Land- und Forstwirtschaft ausschließlich körperlich tätigen Arbeitnehmern 40 Groschen für jeden Arbeitnehmer und jeden Arbeitstag,
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bei allen anderen ausschließlich körperlich tätigen Arbeitnehmern 3 v. H. des Bruttolohnes,
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bei Arbeitnehmern, die statistische Erhebungen für Gebietskörperschaften durchführen,
sowie Arbeitnehmern der Berufsgruppen Musiker, Bühnenangehörige, Artisten und Filmschaffende a) wenn der Taglohn 300 S, aber nicht 500 S, oder der Wochenlohn 1200 S, aber nicht 2000 S übersteigt, 15 v. H. des vollen Betrages der Bezüge,
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wenn der Taglohn 250 S, aber nicht 300 S, oder der Wochenlohn 1000 S, aber nicht 1200 S übersteigt, 12 v. H. des vollen Betrages der Bezüge,
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wenn der Taglohn 200 S, aber nicht 250 S, oder der Wochenlohn 800 S, aber nicht 1000 S übersteigt, 9. v. H. des vollen Betrages der Bezüge,
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wenn der Taglohn 150 S, aber nicht 200 S, oder der Wochenlohn 600 S, aber nicht 800 S...
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