Bundesgesetz vom 2. Juli 1975, mit dem das Einkommensteuergesetz 1972 geändert und eine Abgabe von Zuwendungen eingeführt wird (Einkommensteuergesetznovelle 1975)
Der Nationalrat hat beschlossen:
Artikel I Das Einkommensteuergesetz 1972, BGBl.
Nr. 440, in der Fassung der Bundesgesetze BGBl.
Nr. 493/1972, 27/1974, 409/1974 und 469/1974
wird wie folgt geändert:
-
Dem § 4 wird folgender Abs. 8 angefügt:
„(8) Beiträge für die freiwillige Mitgliedschaft bei Berufs- und Wirtschaftsverbänden können nur insoweit als Betriebsausgaben abgesetzt werden,
als sie in angemessener, statutenmäßig festgesetzter Höhe geleistet werden. Voraussetzung für die Abzugsfähigkeit ist außerdem, daß sich die Berufs- und Wirtschaftsverbände nach ihrer Satzung und tatsächlichen Geschäftsführung ausschließlich oder überwiegend mit der Wahrnehmung der betrieblichen und beruflichen Interessen ihrer Mitglieder befassen."
-
Die Z. 3 des § 16 Abs. 1 hat zu lauten:
„3. Pflichtbeiträge zu gesetzlichen Interessenvertretungen auf öffentlich-rechtlicher Grundlage sowie Betriebsratsumlagen; Beiträge für die freiwillige Mitgliedschaft bei Berufsverbänden und Interessenvertretungen können nur insoweit als Werbungskosten abgezogen werden, als sie in angemessener, statutenmäßig festgesetzter Höhe geleistet werden. Voraussetzung für die Abzugsfähigkeit ist außerdem, daß sich die Berufsverbände
(Interessenvertretungen) nach ihrer Satzung und tatsächlichen Geschäftsführung ausschließlich oder überwiegend mit der Wahrnehmung der beruflichen Interessen ihrer Mitglieder befassen."
Artikel II
(1) Zuwendungen von Berufs- und Wirtschaftsverbänden und anderen Interessenvertretungen mit freiwilliger Mitgliedschaft im Sinne des Art. I an politische Parteien sowie an Organisationen,
die einer politischen Partei nahestehen oder die nicht selbst als Berufs- und Wirtschaftsverband
...
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