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Gesetz vom 25. Oktober 1896, R.G.Bl. Nr. 220 betreffend die directen Personalsteuern sammt Vollzugsvorschriften und Nachtragsverordnungen
1900
by
Reisch
Taxation
Eugen von Bohm-Bawerk
Public Finance
Legal Theory
Interest Rates
Education
Bureaucracy
Banking
Cooperatives
Accounting
Depreciation
Infrastructure
Use Value
Progressive Taxation
Geopolitics
Profit and Loss
International Trade
Social Policy
Capital Theory
Production Costs
Table of Contents · 247 segments
1
Title Pages and Beginning of Table of Contents
chapter
2
Appendix VII entry and abbreviation key
chapter
3
Correction and preface to the first edition
essay
4
Preface to the second edition
essay
5
Historical genesis of the 25 October 1896 direct personal tax law
essay
6
Non-official contents of the 1896 law and start of official appendix contents
chapter
7
Official table of contents for the general Erwerbsteuer instructions and forms
bibliography
8
Article I: Introduction of the direct personal tax reform
chapter
9
Article II: Repeal of prior tax laws and preservation of limited deduction rights
chapter
10
Article III: Repeal of interest deductions for tax-free buildings
chapter
11
Articles IV–VI: Financial plan and state share of personal tax proceeds
chapter
12
Article VII: Use of surplus revenue
chapter
13
Article VIII: Erwerbsteuer main sum and property tax rebates
chapter
14
Articles VIII–IX: Real-Tax Abatements, Surcharges, and Land-Fund Transfers
chapter
15
Article X: Revenue Allocation for 1900–1909
chapter
16
Article XI: Rounding Rules for Tax Abatements and Rate Reductions
chapter
17
Article XII: Definitive Settlement of Direct Yield Taxes and Land Transfers
chapter
18
Articles XIII–XIV: Provincial Exemption Condition and Entry into Force
chapter
19
Article XV: Transitional Treatment of Pre-1898 Taxes and Declarations
chapter
20
Transitional Amnesty for Prior Tax Offenses and Article XVI Previous-Year Tax Rules
chapter
21
Articles XVII–XVIII on Existing State Employees and Execution of the Law
chapter
22
First Main Part: General Erwerbsteuer, Tax Liability, Merchant Status, and §2 Exceptions
chapter
23
§3 Exemptions from General Erwerbsteuer and Legislative Rationale for Relief
chapter
24
Exemptions for Minor Occupations, Public-Benefit Enterprises, Indigent Taxpayers, and Treaty-Protected Activities
chapter
25
Transitional Protection for Previously Granted Temporary Tax Exemptions
chapter
26
Taxation of Businesses Operating Across Hungary and Foreign Jurisdictions
chapter
27
Calculation of the General Erwerbsteuer Principal Sum
chapter
28
Beginning of the Classification of Taxpayers into Erwerbsteuer Classes
chapter
29
Completion of Tax Class Assignment Rules under Section 12
chapter
30
Assessment Districts, Tax Societies, and Assignment of Taxpayers
chapter
31
Formation, Election, and Tenure of Acquisition Tax Commissions
chapter
32
Procedure and Governance of Acquisition Tax Commissions
chapter
33
Assessment Principles, Schema B Tax Rates, and Business Establishment Rules
chapter
34
Place of Taxation and Allocation among Municipalities
chapter
35
Procedure: Tax Declarations, Examination, Evidence, and Communication of Rates
chapter
36
Determination of Society Contingents and Annual Repartition
chapter
37
The Contingentcommission and Equalization of Society Contingents
chapter
38
Payment Orders and Acquisition Tax Registers
chapter
39
Inspection Rights and Appeals under the Erwerbsteuer Law
chapter
40
New Enterprises, Registration Duties, and Temporary Tax Assessment
chapter
41
Cancellation, Relocation, and Transfer of Erwerbsteuer Liability
chapter
42
Tax Reductions and Remission Applications
chapter
43
Business Tax Remissions for Disruptions and Dormant Real Trades (§73)
chapter
44
Additions, Collection, Liens, Liability, and Itinerant Trades (§§74–82)
chapter
45
Schema A: Composition of Provincial Business-Tax Commissions
chapter
46
Public-Accounting Undertakings: Taxable Entities and Initial Exemptions (§§83–84)
chapter
47
Exemptions under §84 for Mutual Aid, Savings, Credit, and Agricultural Associations
chapter
48
Conditional Exemption of Self-Help Cooperatives under §85
chapter
49
Austro-Hungarian Bank Tax Status and Beginning of Rules for Hungarian Crown Lands and Abroad
chapter
50
Austrian-Hungarian Bank Taxation and Foreign Operations under §§86 and 88–90
chapter
51
Annual Assessment Period and Basic Tax Base under §§91–92
chapter
52
Definition and Aggregation of Net Yield under §93
chapter
53
Additions to Balance-Sheet Surplus under §94
chapter
54
Exclusions and Deductions from the Tax Base under §95
chapter
55
Taxation and Accounting Treatment of Reserves under §§96–97
chapter
56
Transitional Treatment of Pre-Existing Reserves under §98
chapter
57
§98 Continuation: Reserve Funds, Tax Proof, and Untaxed Reserves
chapter
58
§99: Tax Base When No Balance-Sheet Surplus Exists
chapter
59
§100: Tax Rates, Minimum Taxes, Surcharges, and Special Enterprise Categories
chapter
60
§§101–102: Place of Tax Assessment and Municipal Allocation
chapter
61
Business Establishments and Municipal Assessment of Erwerbsteuer under §102
chapter
62
Local Assessment Rules for Commercial, Credit, Insurance, and Railway Enterprises (§§103–106)
chapter
63
Shipping Enterprises, Mixed Enterprises, and Competent Tax Authority (§§107–109)
chapter
64
Tax Declarations, Review, Assessment Orders, and Appeals (§§110–114)
chapter
65
Accounting, Payment Dates, Enterprise Changes, and Statutory Lien (§§115–123)
chapter
66
Opening of the Rentensteuer: Taxable Capital Income under §124
chapter
67
Section 124: Taxable Rent Income and Partnerships (Continuation)
chapter
68
Sections 125–127: Rent Tax Exemptions, Withholding Limits, and Foreign Income Scope
chapter
69
Continuation of Rent Tax Liability: Foreign Special Direct Taxation
chapter
70
Rent Tax Basis and Valuation of Benefits
chapter
71
Allowable Deductions from Rent-Taxable Receipts
chapter
72
Rates and Scope of the Rent Tax
chapter
73
Place of Rent Tax Assessment
chapter
74
Withholding of Rent Tax by Debtors and Their Liability
chapter
75
Assessment Procedure When Rent Tax Is Not Withheld
chapter
76
Rent Tax Payment Dates and Changes in Tax Liability
chapter
77
Legal Lien and Liability for Rent Tax Arrears
chapter
78
Personal Income Tax: Taxable Persons and Ministerial Rationale
chapter
79
Personal Income Tax Exemptions and Diplomatic Privileges
chapter
80
Exemptions for Military Income and Low Incomes under §§154–155
chapter
81
Assessment Basis for Fixed and Fluctuating Receipts under §156
chapter
82
Household Aggregation and Separate Taxation under §157
chapter
83
Joint Income, Corporations, and Support-Payment Notes under §158
chapter
84
Definition of Taxable Income and Extraordinary Receipts under §159
chapter
85
Deductible Expenses, Insurance, Taxes, and Debt Interest under §160
chapter
86
Deductions from Taxable Personal Income (§§ 160–162)
chapter
87
Income from Self-Managed and Leased Landed Property (§ 163)
chapter
88
Income from Buildings and Owner Use (§ 164)
chapter
89
Income from Independent Enterprises, Speculation, and Leases (§§ 165–166)
chapter
90
Income from Salaries, Wages, Clerical Support, and Pensions (§ 167)
chapter
91
Service Expense Reimbursements and Natural Benefits (§ 168)
chapter
92
Income from Capital Assets, Securities, and Interest (§§ 169–171)
chapter
93
Annual Personal Income Tax Scale and Beginning of Household Relief (§§ 172–173)
chapter
94
Family Labor Income Deductions and Exceptional Tax Reductions
chapter
95
Proportional Tax Rate for Taxpayers with Exempt Military Income
chapter
96
Place of Personal Income Tax Assessment
chapter
97
Organs of Tax Assessment: Assessment and Appeal Commissions
chapter
98
Composition and Election Bodies of Assessment Commissions
chapter
99
Composition of Appeal Commissions and Election Rules
chapter
100
Election Remedies, Eligibility, Refusal, and Terms of Commission Members
chapter
101
Internal Procedure, Secrecy, Deadlines, and Costs of Commissions
chapter
102
Preparation of Assessment, Tax Declarations, and Preliminary Examination
chapter
103
Commission Procedure: Powers, Taxpayer Explanations, Experts, and Witnesses
chapter
104
Evidence and Expert Testimony before the Assessment Commission (§211 continuation)
chapter
105
Commission Determination of Income, Nonappearance, and Estimation (§§212–214)
chapter
106
Assessment Registers and Transfer of Records (§§215–216)
chapter
107
Payment Orders and Appeal Procedure (§§217–225)
chapter
108
Payment Dates and Changes in Income Tax Liability (§§226–229)
chapter
109
Tax Write-Offs on Death and Notice Duties under §§229–230
chapter
110
Assessment, Recourse, Annual Tax Immutability, and Bankruptcy under §§231–232(1)
chapter
111
Hardship Relief under §232 and Salary Tax Rules under §233
chapter
112
Withholding Duties for Service and Wage Payments under §234
chapter
113
Remittance, Complaints, Payer Liability, and Opening of §238
chapter
114
Invalidity of Agreements Shifting Personal Income Tax
chapter
115
Tax Evasion: Definitions and Penalties
chapter
116
Knowingly False Statements by Experts and Information Persons
chapter
117
Tax Concealment and Its Penalties
chapter
118
Extinction of Punishability Through Voluntary Correction
chapter
119
Breach of Tax Secrecy and Misuse of Tax Registers
chapter
120
Other Punishable Acts: Information, Inspection, and Commission Duties
chapter
121
Order Fines for Noncompliance with Tax Authority Requests
chapter
122
Limitation Periods for Tax Offenses and Penalties
chapter
123
Procedure for Tax Penalty Proceedings Before Courts and Tax Authorities
chapter
124
Appeals, Second-Instance Review, and Clemency in Tax Penalty Cases
chapter
125
Procedure, Clemency, Enforcement, and Allocation of Tax Penalties (§§260–261)
chapter
126
Filing Tax Declarations and Representation by Agents (§§262–266)
chapter
127
Service of Tax Documents and Duties to Provide Information (§§267–271)
chapter
128
Inspection of Business Books as Evidence (§§272–279)
chapter
129
Entry into Taxpayers’ Business Premises (§280)
chapter
130
Supreme Direction, Legal Remedies, Collection, Interest, and Limitation Periods (§§281–284)
chapter
131
Reciprocity in Cross-Border Taxation (§285)
chapter
132
Austro-Prussian Rules Against Double Taxation and Reciprocity
chapter
133
Appendix I: Admission and Taxation of Foreign Joint-Stock Companies in Austria
chapter
134
Default Interest on Overdue Direct Taxes and Fees under the 1870 and 1892 Laws
chapter
135
Austro-Hungarian Agreement on Dividing Taxes of Enterprises Operating in Both Territories
chapter
136
Continuation of Austro-Hungarian Tax-Apportionment Principles
chapter
137
Tax Apportionment for the First Danube Steamship Company
chapter
138
Appeal Deadlines and Tax Limitation Laws of 1876 and 1878
chapter
139
Taxation of State Railways and Maritime Shipping Exemptions
chapter
140
Tax Benefits for Local and Tertiary Railways
chapter
141
Temporary Tax and Fee Exemptions for New Industry in Trieste and Muggia
chapter
142
Appendix II: Taxation Rules for Cooperatives and Advance Funds
chapter
143
Continuation: Cooperatives’ Income-Tax Base and Filing Rules
chapter
144
Appendix III: Preliminary Notes on Rent Tax for Domestic Securities Interest
chapter
145
1898 Ministerial Instructions on Rent-Tax Exemptions for Foreign Securities
chapter
146
1899 Ministerial List of Hungarian and Foreign Securities Exemptions
chapter
147
Directory of Hungarian and Foreign Securities Exempt from Austrian Rent Tax
chapter
148
Finance Ministry Decrees on Depreciation Allowances for Buildings
chapter
149
Implementing Regulation for the General Acquisition Tax: Tax Liability
chapter
150
Implementing Regulation Articles 2–3: Comparison with the Old Acquisition Tax and Agriculture-Forestry Limits
chapter
151
Taxable activities outside the agricultural and forestry exemption
chapter
152
Exemptions from the general acquisition tax and conditional charitable exemptions
chapter
153
Continuation or abolition of prior exemptions and territorial scope of taxation
chapter
154
The acquisition-tax principal sum and tax contingents
chapter
155
Tax societies, tax classes, and assessment districts
chapter
156
Article 11 heading on first classification prescriptions and leased trades
chapter
157
Article 11: Determining Tax Association Class and Assessment Districts
chapter
158
Article 12: Acquisition Tax Cadastre, Tax Societies, Electoral Bodies, and Voter Lists
chapter
159
Article 13: Notification of Taxpayer Classification and Election Materials
chapter
160
Appeals Against Classification Notices for Tax Societies
chapter
161
Section III, Articles 14-16: Formation, Procedure, and Chairmanship of Erwerbsteuer Commissions
chapter
162
Article 17: Powers of Erwerbsteuer Commissions and Opening of the Assessment Section
chapter
163
Preparation for Assessment: Acquisition Tax Declarations
chapter
164
Assessment Protocols and General Principles of Acquisition Tax Assessment
chapter
165
Tax Liability and Exemption Decisions by the Commission
chapter
166
Meaning of Tax Rates and Relation to the Society Contingent
chapter
167
Selection of Tax Rates and Introduction to External Business Characteristics
chapter
168
Article 24 Continued: Determining the Nature of Business Operations
chapter
169
Article 24: Place and Time of Business Operation
chapter
170
Articles 25–27: Indicators of Business Scope, Entrepreneur Activity, and Auxiliary Workers
chapter
171
Auxiliary Workers and Tax Treatment of House Industry
chapter
172
Animal and Mechanical Motive Power as Tax Assessment Indicators
chapter
173
Using Business Indicators and Capital in Setting Tax Rates
chapter
174
Special Business Indicators and Beginning of Operating Success Assessment
chapter
175
Criteria for Judging Average Earning Capacity
chapter
176
Article 35: Taxation of Multiple Establishments of the Same Entrepreneur
chapter
177
Article 36: Tax Municipality and Decentralized Prescription
chapter
178
Article 36: Special Place-of-Taxation Cases
chapter
179
Formal handling of commission assessments and assessment protocols
chapter
180
Duties of first-instance tax authorities after assessment
chapter
181
Repartition of society contingents and issuance of payment orders
chapter
182
Second-year repartition within the assessment period
chapter
183
Remedies and Appeals in Erwerbsteuer Assessment (Article 41)
chapter
184
Provincial Erwerbsteuer Commissions: Composition and Authority (Article 42)
chapter
185
Procedure of the Provincial Erwerbsteuer Commissions (Article 43)
chapter
186
Further Administrative Acts and Court Complaints After Appeals (Article 44)
chapter
187
Preliminary Determination of Society Contingents for the First Assessment Period (Article 45)
chapter
188
Preliminary Contingent Calculation for Later Assessment Periods (Article 46)
chapter
189
Contingent Commission Composition and Election Procedures
chapter
190
Jurisdiction and Adjustment Powers of the Contingent Commission
chapter
191
Business Procedure of the Contingent Commission
chapter
192
Notification Duties for New Taxable Activities and Business Additions
chapter
193
Commencement of Tax Liability, Business Takeover, and Relocation
chapter
194
Procedure for Assessing Newly Registered Taxpayers
chapter
195
Subsequent Assessments and Cancellation of Erwerbsteuer
chapter
196
Tax Reductions, Remissions, and Procedures for Decreases
chapter
197
Collection and Execution: Liability, Payment, Default Interest, and Limitation
chapter
198
Statutory Lien for the General Acquisition Tax
chapter
199
Special Rules for Peddling and Itinerant Trades: General Scope
chapter
200
Tax Assessment for Itinerant Trades under § 78
chapter
201
Continuation of Article 60: Tax Rates, Territorial Expansion, and Exemptions for Itinerant Trades
chapter
202
Article 61: Procedure for Taxing Itinerant Trades
chapter
203
Article 62: Seasonal Businesses, Market Traders, and Commercial Travellers
chapter
204
Article 63: Licensed Performances and Exhibitions at Individual Places
chapter
205
Article 64: Temporary Sales Establishments or Wanderlager
chapter
206
Article 65: Accounting and Separate Recording of Certain Tax Assessments
chapter
207
Editorial Note on Appendices and Forms to the Implementing Regulation
essay
208
Beilage B: General Rules for Establishing the Erwerbsteuer Cadastre
chapter
209
Beilage B: Instructions for Completing Form I of the Erwerbsteuer Cadastre
chapter
210
Completing Form I: New Increments, Tax Fields, and Reverse-Side Notes
chapter
211
Use of Form II for Taxpayers with Multiple Independently Assessed Businesses
chapter
212
Classifying Taxpayers into Acquisition-Tax Classes and Circulating Form Copies
chapter
213
Ordering Acquisition-Tax Cadasters, Forming Electoral Bodies, and Preparing Assessment Records
chapter
214
Erwerbsteuer Cataster Instructions and Forms I–II
chapter
215
Form C Notification and Voting Legitimation
chapter
216
Election Rules for Erwerbsteuer and Personal Income Tax Assessment Commissions
chapter
217
Assessment and Declaration Forms E and F/1
chapter
218
Tax Declaration Form: General and Special Business Information
chapter
219
Completion of Form F/1: Miscellaneous Remarks and Signature
chapter
220
Appendix G: Instructions for Preparing General Erwerbsteuer Declarations
chapter
221
Form II: Assessment Protocol Sample
chapter
222
Form K: Register of Persons Granted Tax Exemption
chapter
223
Appendix L: Business Names Requiring Further Specification
chapter
224
Appendix M: Enterprises Requiring Special Operating Scale Indicators
chapter
225
Taxpayer List and Form O Payment Order for General Erwerbsteuer
chapter
226
Appeal Corrections Statement and Appeal Protocol Forms
chapter
227
Declaration Form for General Erwerbsteuer on Itinerant Trades
chapter
228
Form T: Declaration Fields for Assessing the General Earnings Tax on Itinerant Trades
chapter
229
Completion of Form T and Tax Assessment Fields
chapter
230
Finance Ministry Decree on Recording Changes in Society Contingents and Tax-Rate Sums
chapter
231
Amendments to Instruction II/a on Society Contingents and Repartition Records
chapter
232
Form g/1 Sub-Register for Contingent Overruns, Underruns, and Tax-Rate Changes
chapter
233
Form g/2 Repartition Register for the General Erwerbsteuer in 1900/1901
chapter
234
Schema of Erwerbsteuer Contingent Overruns and Underruns
chapter
235
Contingent Overruns, Underruns, Corrections, and Repartition Recording Form
chapter
236
Appendix: 1897 Finance Ministry Notice on General Business Tax Assessment Districts, Vienna and Lower Austria
chapter
237
Assessment Districts for Upper Austria, Salzburg, and Tyrol
chapter
238
Assessment Districts for Vorarlberg and Styria
chapter
239
Assessment Districts for Carinthia and Carniola
chapter
240
Assessment Districts for Trieste, Istria, Gorizia and Gradisca
chapter
241
Assessment Districts for Dalmatia and the Budweis Region of Bohemia
chapter
242
Bohemia Continuation: Eger, Pilsen, and Prague Assessment Districts
chapter
243
Bohemia Continuation: Reichenberg and Northern Bohemian Assessment Districts
chapter
244
Assessment Districts for Moravia
chapter
245
Assessment Districts for Silesia and Eastern Galicia
chapter
246
Galicia Continuations and Bukovina Assessment Districts
chapter
247
Appendix VII: 1897 Ordinance on Travel Cost Reimbursement for Tax Commission Members and Trusted Men
chapter