Loop-in regulation
A loop-in rule prevents the full repayment of grants and subsidies if the additional income limits are exceeded slightly . The term is only common in Austria .
Numerous grants and subsidies are conditional on a certain level of income. If this limit is exceeded, the entitlement expires and payments already made must be reimbursed. In the case of loop-in regulations, however, only the amount exceeding the limit is deducted.
Such a regulation has existed since 2008 in Section 8a of the Austrian Childcare Allowance Act (KBGG). The ruling was confirmed by the Constitutional Court on November 27, 2018 as constitutional.
Another example is Section 33 (6 ) EStG 1988 . The pension deduction is reduced evenly between taxable current pension income from 17,000 euros and 25,000 euros to zero.
Individual evidence
- ↑ Federal Law Gazette I 76/2007
- ↑ Constitutional Court, decision of November 27, 2018 - G 75 / 2018-9, G 187 / 2018-5
- ↑ Tax deductions austria.gv.at , accessed on August 4, 2020.
- ↑ Appeal decision GZ. RV / 0395-W / 09 Independent Finance Senate , Vienna Branch , November 16, 2010.
- ↑ phasing-in pensioner Federal Finance Court , knowledge of 23 May 2017 RV / 7102286/2017.
