{"id":501,"date":"2019-09-15T11:45:23","date_gmt":"2019-09-15T11:45:23","guid":{"rendered":"https:\/\/frc.co.at\/?page_id=501"},"modified":"2022-12-14T21:36:46","modified_gmt":"2022-12-14T21:36:46","slug":"news","status":"publish","type":"page","link":"https:\/\/frc.co.at\/en\/news\/","title":{"rendered":"News"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"501\" class=\"elementor elementor-501\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ac9ca5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ac9ca5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-fc40e94\" data-id=\"fc40e94\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-90988fe\" data-id=\"90988fe\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11e7ef0 elementor-widget elementor-widget-icon-box\" data-id=\"11e7ef0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h1 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNews\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h1>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-919f5c1\" data-id=\"919f5c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8262e30 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8262e30\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da6ae65\" data-id=\"da6ae65\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-524dfe6 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"524dfe6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7eb1a2d\" data-id=\"7eb1a2d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ca025eb elementor-widget elementor-widget-heading\" data-id=\"ca025eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">news<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-55df323\" data-id=\"55df323\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-168ccb9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"168ccb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54f95eb elementor-widget elementor-widget-text-editor\" data-id=\"54f95eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a class=\"components-external-link edit-post-post-link__link\" style=\"color: #124964; transition-property: border, background, color; transition-duration: 0.05s; transition-timing-function: ease-in-out; outline: transparent solid 1px; overflow-wrap: break-word; display: block; box-sizing: inherit; box-shadow: #5b9dd9 0px 0px 0px 1px, rgba(30, 140, 190, 0.8) 0px 0px 2px 1px; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif; font-size: 13px; font-style: normal; font-weight: 400; background-color: #ffffff;\" href=\"https:\/\/frc.co.at\/en\/klientenjournal-3-2020\/\" target=\"_blank\" rel=\"external noreferrer noopener\"><style>.wp-show-posts-columns#wpsp-736 {margin-left: -4em; }.wp-show-posts-columns#wpsp-736 .wp-show-posts-inner {margin: 0 0 4em 4em; }<\/style><section id=\"wpsp-736\" class=\"wp-show-posts-columns wp-show-posts\" style=\"\"><article class=\"wp-show-posts-single post-1356 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/abschaffung-der-grundsteuerbefreiung-in-wien\/\" rel=\"bookmark\">Abschaffung der Grundsteuerbefreiung in Wien<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/abschaffung-der-grundsteuerbefreiung-in-wien\/\" title=\"12:35 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-07-21T12:35:57+00:00\" itemprop=\"datePublished\">July 21, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Das bisher in Wien g\u00fcltige Wiener Grundsteuerbefreiungsgesetz wurde Anfang des Jahres aufgehoben, womit die darin geregelten Befreiungen enden.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1357 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/zuflusszeitpunkt-von-handelbaren-aktienoptionen\/\" rel=\"bookmark\">Zuflusszeitpunkt von handelbaren Aktienoptionen<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/zuflusszeitpunkt-von-handelbaren-aktienoptionen\/\" title=\"12:35 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-07-21T12:35:57+00:00\" itemprop=\"datePublished\">July 21, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Der Verwaltungsgerichtshof (VwGH) hatte zu kl\u00e4ren, ob handelbare Aktienoptionen, die bereits vor Beginn des Dienstverh\u00e4ltnisses gew\u00e4hrt und zu einem fremd\u00fcblichen Preis erworben werden, als Vorteil aus dem Dienstverh\u00e4ltnis gelten und wann diese gegebenenfalls als zugeflossen gelten.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1358 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/kundentreueprogramm-ist-kein-gutschein\/\" rel=\"bookmark\">Kundentreueprogramm ist kein Gutschein<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/kundentreueprogramm-ist-kein-gutschein\/\" title=\"12:35 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-07-21T12:35:57+00:00\" itemprop=\"datePublished\">July 21, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Viele Lieferanten bieten Treueprogramme an: Kundinnen und Kunden sammeln Punkte und k\u00f6nnen diese sp\u00e4ter gegen Waren oder Pr\u00e4mien einl\u00f6sen. Der Europ\u00e4ische Gerichtshof (EuGH) hatte nun zu kl\u00e4ren, ob solche Treuepunkte umsatzsteuerlich als Gutscheine gelten.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1359 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/ferialjob-pflichtpraktikum-co\/\" rel=\"bookmark\">Ferialjob, Pflichtpraktikum &amp; Co<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/ferialjob-pflichtpraktikum-co\/\" title=\"12:35 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-07-21T12:35:57+00:00\" itemprop=\"datePublished\">July 21, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Viele Sch\u00fcler und Studierende sammeln in den Sommerferien Berufserfahrung oder verdienen etwas dazu. Ob Ferialjob oder Pflichtpraktikum, macht dabei arbeits- und sozialversicherungsrechtlich einen Unterschied.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1360 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/umsetzung-der-entgelttransparenzrichtlinie\/\" rel=\"bookmark\">Umsetzung der Entgelttransparenzrichtlinie<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/umsetzung-der-entgelttransparenzrichtlinie\/\" title=\"12:35 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-07-21T12:35:57+00:00\" itemprop=\"datePublished\">July 21, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Ziel der EU-Entgelttransparenzrichtlinie ist es, Gehaltsunterschiede sichtbarer und faire Bezahlung besser \u00fcberpr\u00fcfbar zu machen. Die konkrete Umsetzung in \u00d6sterreich, die bis 07.06.2026 erfolgen h\u00e4tte m\u00fcssen, ist jedoch noch nicht abgeschlossen.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1361 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/anderungen-bei-ertragsteuer-und-immoest\/\" rel=\"bookmark\">\u00c4nderungen bei Ertragsteuer und ImmoESt<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/anderungen-bei-ertragsteuer-und-immoest\/\" title=\"12:35 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-07-21T12:35:57+00:00\" itemprop=\"datePublished\">July 21, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Das Parlament hat das Budgetbegleitgesetz 2027\u20132028 beschlossen. Dabei wurden auch \u00c4nderungen im Bereich der Ertragsteuern und der Immobilienertragsteuer auf den Weg gebracht.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1362 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/erhohte-sachbezugs-besteuerung-von-e-firmenfahrzeugen-geplant\/\" rel=\"bookmark\">Erh\u00f6hte Sachbezugs-Besteuerung von E-Firmenfahrzeugen geplant<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/erhohte-sachbezugs-besteuerung-von-e-firmenfahrzeugen-geplant\/\" title=\"12:35 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-07-21T12:35:57+00:00\" itemprop=\"datePublished\">July 21, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Mit 1.1.2027 soll die steuerliche Beg\u00fcnstigung von Firmenfahrzeugen in Form von E-Autos eingeschr\u00e4nkt werden.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1355 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/ausschuttungsfiktion-bei-gesellschafterverrechnungskonten\/\" rel=\"bookmark\">Aussch\u00fcttungsfiktion bei Gesellschafterverrechnungskonten<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/ausschuttungsfiktion-bei-gesellschafterverrechnungskonten\/\" title=\"12:35 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-07-21T12:35:57+00:00\" itemprop=\"datePublished\">July 21, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Mit dem Budgetbegleitgesetz 2027\u20132028 hat der Gesetzgeber eine neue Aussch\u00fcttungsfiktion f\u00fcr Gesellschafterverrechnungskonten eingef\u00fchrt. Die neue Bestimmung ist erstmals auf Wirtschaftsjahre anzuwenden, die im Kalenderjahr 2027 enden.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1347 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/kontenregisterabfrage-und-konteneinschau\/\" rel=\"bookmark\">Kontenregisterabfrage und Konteneinschau<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/kontenregisterabfrage-und-konteneinschau\/\" title=\"4:18 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-06-18T16:18:47+00:00\" itemprop=\"datePublished\">June 18, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Das vom Nationalrat am 10.06.2026 beschlossene Budgetma\u00dfnahmengesetz 2026 erm\u00f6glicht dem Amt f\u00fcr Betrugsbek\u00e4mpfung, Ausk\u00fcnfte aus dem Kontenregister und Einschau in die inneren Kontodaten von Bankkonten zu erhalten.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1348 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/vereinfachung-der-preisauszeichnung-bei-beherbergungsbetrieben\/\" rel=\"bookmark\">Vereinfachung der Preisauszeichnung bei Beherbergungsbetrieben<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/vereinfachung-der-preisauszeichnung-bei-beherbergungsbetrieben\/\" title=\"4:18 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-06-18T16:18:47+00:00\" itemprop=\"datePublished\">June 18, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Der Nationalrat hat vereinfachte Vorgaben zur Preisauszeichnung f\u00fcr Beherbergungsbetriebe beschlossen. Die \u00c4nderungen reduzieren die b\u00fcrokratischen Auflagen f\u00fcr Hotelier-Betriebe und sehen ein strengeres, mehrstufiges Sanktionssystem bei Verst\u00f6\u00dfen vor.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1349 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/inlandischer-wohnsitz-bei-mehrjahriger-entsendung-ins-ausland\/\" rel=\"bookmark\">Inl\u00e4ndischer Wohnsitz bei mehrj\u00e4hriger Entsendung ins Ausland<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/inlandischer-wohnsitz-bei-mehrjahriger-entsendung-ins-ausland\/\" title=\"4:18 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-06-18T16:18:47+00:00\" itemprop=\"datePublished\">June 18, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Ob eine Person in \u00d6sterreich der unbeschr\u00e4nkten Steuerpflicht unterliegt, h\u00e4ngt ma\u00dfgeblich davon ab, ob sie einen Wohnsitz oder gew\u00f6hnlichen Aufenthalt in \u00d6sterreich hat. Eine blo\u00dfe Schlafm\u00f6glichkeit in der elterlichen Wohnung begr\u00fcndet keinen Wohnsitz, wenn weder autonome Lebensf\u00fchrung noch tats\u00e4chliche Innehabung vorliegen.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1350 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/fehlende-ausfuhrbescheinigungen-in-drittlander\/\" rel=\"bookmark\">Fehlende Ausfuhrbescheinigungen in Drittl\u00e4nder<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/fehlende-ausfuhrbescheinigungen-in-drittlander\/\" title=\"4:18 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-06-18T16:18:47+00:00\" itemprop=\"datePublished\">June 18, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Umsatzsteuerlich sind Ausfuhrlieferungen in Drittl\u00e4nder unter bestimmten Voraussetzungen von der Umsatzsteuer befreit. Die Steuerfreiheit ist aber an strenge formelle Voraussetzungen gekn\u00fcpft.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1351 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/details-zur-neuen-paketsteuer\/\" rel=\"bookmark\">Details zur neuen Paketsteuer<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/details-zur-neuen-paketsteuer\/\" title=\"4:18 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-06-18T16:18:47+00:00\" itemprop=\"datePublished\">June 18, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Die Bundesregierung plant die Einf\u00fchrung einer neuen Abgabe auf Paketzustellungen im Versandhandel. Nach dem derzeitigen Begutachtungsentwurf soll ab dem 1.10.2026 eine Paketsteuer in H\u00f6he von \u20ac 2,00 erhoben werden.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1352 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/verscharfungen-bei-wegzugsbesteuerung\/\" rel=\"bookmark\">Versch\u00e4rfungen bei Wegzugsbesteuerung<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/verscharfungen-bei-wegzugsbesteuerung\/\" title=\"4:18 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-06-18T16:18:47+00:00\" itemprop=\"datePublished\">June 18, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Gem\u00e4\u00df dem am 10.06.2026 im Nationalrat beschlossenem Budgetma\u00dfnahmengesetz 2026 kommt es zu einer Versch\u00e4rfung der Wegzugsbesteuerung beim Wegzug von nat\u00fcrlichen Personen innerhalb von EU und EWR.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1353 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/vorsteuer-und-werbungskostenabzug-bei-vermietungsabsicht\/\" rel=\"bookmark\">Vorsteuer- und Werbungskostenabzug bei Vermietungsabsicht<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/vorsteuer-und-werbungskostenabzug-bei-vermietungsabsicht\/\" title=\"4:18 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-06-18T16:18:47+00:00\" itemprop=\"datePublished\">June 18, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Der Abzug von Vorsteuern und Werbungskosten aus der Anschaffung oder Errichtung eines Geb\u00e4udes ist bereits vor Erzielung von Eink\u00fcnften aus der Vermietung des Geb\u00e4udes zul\u00e4ssig, sofern das gegenst\u00e4ndliche Objekt zuk\u00fcnftig tats\u00e4chlich bzw. aus umsatzsteuerlicher Sicht mit Umsatzsteuer vermietet wird. Die Absicht, Eink\u00fcnfte aus der Vermietung zu erzielen, muss klar nach au\u00dfen in Erscheinung treten.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1354 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/arbeiten-im-alter\/\" rel=\"bookmark\">Arbeiten im Alter<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/arbeiten-im-alter\/\" title=\"4:18 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-06-18T16:18:47+00:00\" itemprop=\"datePublished\">June 18, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Die Bundesregierung schn\u00fcrte ein Ma\u00dfnahmenpaket, das mit 1.1.2027 in Kraft treten und die Weiterbesch\u00e4ftigung nach Erreichen des gesetzlichen Regelpensionsalters attraktiver machen soll.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1340 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/steuerfreie-seg-zulage-an-ordinationshilfen\/\" rel=\"bookmark\">Steuerfreie SEG-Zulage an Ordinationshilfen<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/steuerfreie-seg-zulage-an-ordinationshilfen\/\" title=\"1:36 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-05-26T13:36:32+00:00\" itemprop=\"datePublished\">May 26, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Ordinationshilfen in Arztpraxen k\u00f6nnen unter bestimmten Voraussetzungen eine steuerfreie Gefahrenzulage erhalten, wenn sie \u00fcberwiegend direktem Kontakt mit potenziell infekti\u00f6sen Patienten ausgesetzt sind.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1341 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/rechnungserhalt-keine-voraussetzung-fur-vorsteuerabzug\/\" rel=\"bookmark\">Rechnungserhalt keine Voraussetzung f\u00fcr Vorsteuerabzug<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/rechnungserhalt-keine-voraussetzung-fur-vorsteuerabzug\/\" title=\"1:36 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-05-26T13:36:32+00:00\" itemprop=\"datePublished\">May 26, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Das Gericht der Europ\u00e4ischen Union (EuG) urteilte, dass Regelungen unzul\u00e4ssig sind, die den Vorsteuerabzug allein aufgrund eines versp\u00e4teten Rechnungserhalts verschieben, sofern die Rechnung sp\u00e4testens bei Abgabe der Steuererkl\u00e4rung vorliegt.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1342 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/mietvertrag-zwischen-nahen-angehorigen\/\" rel=\"bookmark\">Mietvertrag zwischen nahen Angeh\u00f6rigen<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/mietvertrag-zwischen-nahen-angehorigen\/\" title=\"1:36 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-05-26T13:36:32+00:00\" itemprop=\"datePublished\">May 26, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Vermietungen innerhalb der Familie werden nur unter besonderen Voraussetzungen steuerlich anerkannt. In einer aktuellen Entscheidung stellt das Bundesfinanzgericht (BFG) klar, welche Voraussetzungen daf\u00fcr erf\u00fcllt sein m\u00fcssen.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1343 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/forderungen-als-umsatzsteuerpflichtige-mietvorauszahlungen\/\" rel=\"bookmark\">F\u00f6rderungen als umsatzsteuerpflichtige Mietvorauszahlungen<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/forderungen-als-umsatzsteuerpflichtige-mietvorauszahlungen\/\" title=\"1:36 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-05-26T13:36:32+00:00\" itemprop=\"datePublished\">May 26, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Der Verwaltungsgerichtshof (VwGH) hat entschieden, dass Anzahlungen, wie etwa Mietvorauszahlungen, umsatzsteuerpflichtig sind, wenn die Leistung hinreichend konkretisiert ist. Dies gilt auch dann, wenn F\u00f6rdermittel direkt an die Vermieterin ausbezahlt werden.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1344 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/begrundung-einer-betriebsstatte-im-ausland\/\" rel=\"bookmark\">Begr\u00fcndung einer Betriebsst\u00e4tte im Ausland<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/begrundung-einer-betriebsstatte-im-ausland\/\" title=\"1:36 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-05-26T13:36:32+00:00\" itemprop=\"datePublished\">May 26, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Ob ein \u00f6sterreichischer Subunternehmer im Ausland eine Betriebsst\u00e4tte begr\u00fcndet, h\u00e4ngt insbesondere von der Dauer der Arbeiten, den \u00f6rtlichen Eins\u00e4tzen und dem Zusammenhang zwischen seinen einzelnen T\u00e4tigkeiten im Ausland ab.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1345 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/finanzreserve-von-vereinen\/\" rel=\"bookmark\">Finanzreserve von Vereinen<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/finanzreserve-von-vereinen\/\" title=\"1:36 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-05-26T13:36:32+00:00\" itemprop=\"datePublished\">May 26, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Beg\u00fcnstigungen gemeinn\u00fctziger bzw. mildt\u00e4tiger Vereine sind daran gekn\u00fcpft, dass der Verein nach der Satzung und tats\u00e4chlichen Gesch\u00e4ftsf\u00fchrung ausschlie\u00dflich und unmittelbar der F\u00f6rderung seiner beg\u00fcnstigten Zwecke dient. Beim Ansparen von Reserven bzw. beim Verm\u00f6gensaufbau m\u00fcssen beg\u00fcnstigte Vereine daher Besonderheiten beachten.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1346 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/fristenlauf-bei-elektronischer-zustellung\/\" rel=\"bookmark\">Fristenlauf bei elektronischer Zustellung<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/fristenlauf-bei-elektronischer-zustellung\/\" title=\"1:36 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-05-26T13:36:32+00:00\" itemprop=\"datePublished\">May 26, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Die Zustellung von Bescheiden erfolgt standardm\u00e4\u00dfig in elektronischer Form \u00fcber FinanzOnline. Ein am Samstag in der Databox bereitgestellter Pr\u00fcfungsbericht setzt den Fristenverlauf sofort in Gang, auch dann, wenn dieser Pr\u00fcfungsbericht erst am Montag abgerufen wird.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1339 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/ust-befreiung-fur-chiropraktische-behandlungen\/\" rel=\"bookmark\">USt-Befreiung f\u00fcr chiropraktische Behandlungen?<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/ust-befreiung-fur-chiropraktische-behandlungen\/\" title=\"1:36 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-05-26T13:36:32+00:00\" itemprop=\"datePublished\">May 26, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Der Verwaltungsgerichtshof (VwGH) stellte klar, dass eine Steuerbefreiung f\u00fcr Heilbehandlungen bei chiropraktischen Behandlungen nur dann m\u00f6glich ist, wenn die Behandlung ausschlie\u00dflich aufgrund einer \u00e4rztlichen Anordnung erfolgen darf.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1331 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/zwangsstrafe-bei-nichteinreichung-von-abgabenerklarungen\/\" rel=\"bookmark\">Zwangsstrafe bei Nichteinreichung von Abgabenerkl\u00e4rungen<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/zwangsstrafe-bei-nichteinreichung-von-abgabenerklarungen\/\" title=\"5:12 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-04-20T17:12:23+00:00\" itemprop=\"datePublished\">April 20, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Das Bundesfinanzgericht (BFG) stellte k\u00fcrzlich klar, dass bei versp\u00e4teter oder nicht erfolgter Einreichung von Steuererkl\u00e4rungen das Finanzamt im eigenen Ermessen eine Zwangsstrafe verh\u00e4ngen kann.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><div class=\"wpsp-clear\"><\/div><\/section><!-- .wp-show-posts --><div class=\"wpsp-load-more\"><span aria-current=\"page\" class=\"page-numbers current\">1<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/pages\/501\/page\/2\/\">2<\/a>\n<span class=\"page-numbers dots\">&hellip;<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/pages\/501\/page\/16\/\">16<\/a>\n<a class=\"next page-numbers\" href=\"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/pages\/501\/page\/2\/\">Next &rarr;<\/a><\/div><br \/><span class=\"components-visually-hidden\" style=\"clip: rect(1px, 1px, 1px, 1px); clip-path: inset(50%); height: 1px; margin: -1px; overflow: hidden; position: absolute; width: 1px; box-sizing: inherit; overflow-wrap: normal !important;\">(opens in a new tab)<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>News news (opens in a new tab)<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"enabled","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-501","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/pages\/501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/comments?post=501"}],"version-history":[{"count":52,"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/pages\/501\/revisions"}],"predecessor-version":[{"id":862,"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/pages\/501\/revisions\/862"}],"wp:attachment":[{"href":"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/media?parent=501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}