Fees Act 1957
| Basic data | |
|---|---|
| Title: | Fees Act 1957 |
| Abbreviation: | GebG (not official) |
| Type: | Federal law |
| Scope: | Republic of Austria |
| Legal matter: | Public law |
| Reference: | Federal Law Gazette No. 267/1957 |
| Effective date: | December 19, 1957 |
| Last change: | BGBl. I No. 62/2018 |
| Please note the note on the applicable legal version ! | |
The Fees Act 1957 (GebG) is an Austrian federal law and regulates the fees and the obligation to pay fees for writings established within the framework of sovereign administration and for official acts as well as private legal transactions (§ 1 GebG).
The Fees Act has been amended almost 100 times since it came into force ( re-publication ) in 1957.
scope of application
According to Section 1, the Fees Act 1957 is to be applied to the public sector according to Section II ( fixed stamp fees for writings and official acts ) as well as to private legal transactions according to Section III ( fees for legal transactions ).
Scope of application in administrative proceedings
According to Section II, the Fees Act is applicable to the following documents and official acts:
- Copies ( copies ) of each sheet (§ 14 TP 1)
- Official copies of each sheet (§ 14 TP 2)
- Excerpts from each sheet (§ 14 TP 4)
- Supplements from each sheet (§ 14 TP 5)
- Entries (§ 14 TP 6)
- Protocols (written records) (§ 14 TP 7)
- Entry and residence permit (§ 14 TP 8)
- Travel documents (§ 14 TP 9)
- Writings in patent, utility model, trademark and model matters (§ 14 TP 10)
- Weapon documents (§ 14 TP 11)
- Signature authentication (§ 14 TP 13)
- Certificates (§ 14 TP 14)
- Admission and transfer tickets (§ 14 TP 15)
- Driving licenses (§ 14 TP 16)
- Marriage (§ 14 TP 17)
- Registered partnership (§ 14 TP 18)
Scope of application to private legal transactions
According to III. Section to apply to the following legal transactions, provided that a document has been drawn up for these legal transactions (see Section 15 (1) GebG with various exceptions in the GebG):
- Acceptance contracts ( adoption contracts ) (Section 33 TP 1),
- Instructions (§ 33 TP 22),
- Lease contracts (Section 33 TP 5),
- Guarantee declarations (Section 33 TP 7),
- Easements (§ 33 TP 9),
- Marriage pacts (Section 33 TP 11),
- Happiness contracts (§ 33 TP 17),
- Mortgage bonds (Section 33 TP 18),
- out-of-court settlements (Section 33 TP 20),
- Assignments (Section 33 TP 21),
- Change (§ 33 TP 22).
- See also legal transaction fee .
Structure of the law
- Section I (General Provisions)
- § 1 to 9
- Section II (Fixed stamp duties for writings and official acts)
- § 10 to 14
- III. Section (Fees for Legal Transactions)
- § 15 to 33
- Section IV (final provisions)
- § 34 to 38
Fee exemption
Statutory fee exemption according to GebG
Pursuant to Section 35 (1) GebG, all stamp and legal fee exemptions that were provided for in Austrian laws that were enacted before March 13, 1938 , if these laws are in force or are being reinstated , continue to apply accordingly.
General fee exemption according to GebG
According to § 2 GebG, the following are exempt from paying fees:
- The federal government, the companies it operates and funds under public law whose disposals it is obliged to cover ;
- the other regional authorities within the scope of their public-law sphere of activity ;
- public corporations, furthermore all associations that pursue exclusively scientific, humanitarian or charitable purposes with regard to their correspondence with the public authorities and offices ;
- the nationals of foreign states appointed as envoys of foreign powers, taking into account the documents they have issued themselves or their authorized representatives or representatives, insofar as these do not relate to legal transactions relating to immovable, domestically located objects or to claims liable to the latter .
Special fee exemptions according to GebG
In the Fees Act 1957, numerous other exceptions for special fee exemptions are provided (e.g. for legal transactions under Section 35 GebG and other provisions, e.g. in Section 33 GebG). According to Section 15 (3) GebG, legal transactions that fall under the Inheritance and Gift Tax Act, Real Estate Acquisition Tax Act, Capital Transfer Tax Act (Part I capital tax and Part II securities tax) or the Insurance Tax Act and the Foundation Income Tax Act are exempt from the fee obligation.
Also free of charge according to § 33 TP 5 Abs. 4 GebG (existing contracts):
- Contracts for the rental of living spaces for up to three months. If a lease is continued beyond this period, the lease becomes subject to fees at the time of continuation and, in the absence of any other notarized party agreement, is contractually extended for an indefinite period ;
- Copyright and ancillary copyright usage agreements as well as patent, trademark and model license agreements ;
- Lease contracts for which the relevant value for the assessment of fees does not exceed 150 euros ;
- Letters of formal notice requesting the payment of a maintenance fee in accordance with § 45 MRG .
According to § 33 TP 20 Abs. 2 GebG (extrajudicial settlements) are free of charge:
- Comparisons about maintenance claims of minors ;
- Comparisons with insurance companies about claims from health or non-life insurance contracts ;
- Settlements that are concluded with a social welfare agency about compensation claims ;
- Settlements with the Federal Minister of Finance on behalf of the federal government on liability claims under the Export Promotion Act 1981 .
Competent Authorities
The tax office responsible for the Fees Act 1957 for fees, transfer taxes and gambling is based in Vienna . The Federal Ministry of Finance is entrusted with the implementation of the GebG (Section 38 GebG). According to § 14a GebG, the Federal Minister of Finance is authorized to increase the fixed fee rates of § 14 once a year by ordinance to compensate for inflation .
Come into effect
The Fees Act 1957 was based on the promulgation of the Federal Government of 2 December 1957 in accordance with § 1 of the republication of Law , newly announced (BGBl. No. 114/1947) and BGBl. No. 267/1957 on the re-statement of the Stamp Duty Act 1946 came into force . The template for the Fees Act 1957 was the Fees Act 1946 (Federal Law Gazette No. 184), which came into force in its original version on October 13, 1946.
