BAO
Bundesgesetz über allgemeine Bestimmungen und das Verfahren für die von den Abgabenbehörden des Bundes, der Länder und Gemeinden verwalteten Abgaben (Bundesabgabenordnung – BAO)., BGBl. Nr. 194/1961, i.d. aktuellen Fassung
Nichtamtliche Änderungshistorie
| BGBl. Nr. 194/1961 | § 7, § 8, § 9, § 10, § 13, § 15, § 18, § 20, § 21, § 22, § 23, § 24, § 25, § 26, § 27, § 28, § 29, § 30, § 31, § 32, § 33, § 35, § 36, § 37, § 38, § 40, § 42, § 43, § 44, § 46, § 47, § 49, § 50, § 54, § 56, § 58, § 64, § 68, § 74, § 75, § 76, § 77, § 80, § 82, § 84, § 85, § 88, § 89, § 90, § 92, § 93, § 94, § 95, § 109, § 110, § 114, § 115, § 116, § 119, § 121, § 122, § 123, § 124, § 126, § 127, § 128, § 130, § 133, § 136, § 137, § 138, § 140, § 141, § 142, § 144, § 146, § 150, § 153, § 154, § 155, § 156, § 157, § 158, § 159, § 161, § 162, § 163, § 164, § 165, § 166, § 167, § 169, § 170, § 171, § 172, § 175, § 177, § 178, § 179, § 180, § 182, § 184, § 185, § 187, § 192, § 195, § 197, § 199, § 203, § 216, § 223, § 225, § 231, § 232, § 233, § 235, § 236, § 237, § 241, § 243, § 244, § 251, § 256, § 258, § 259, § 263, § 266, § 267, § 268, § 271, § 272, § 273, § 277, § 278, § 279, § 281, § 282, § 283, § 284, § 285, § 286, § 287, § 288, § 290, § 291, § 292, § 298, § 305, § 309, § 311, § 312, § 313, § 317, § 318, § 319, § 320, § 321, § 322, § 323 |
| BGBl. Nr. 134/1969 | § 48, § 96, § 204, § 270, § 280 |
| BGBl. Nr. 224/1972 | § 65, § 134, § 152 |
| BGBl. Nr. 787/1974 | Artikel 2 |
| BGBl. Nr. 667/1976 | Artikel 2, Artikel III |
| BGBl. Nr. 320/1977 | Artikel 2 |
| BGBl. Nr. 151/1980 | § 1, § 2, § 3, § 4, § 5, § 6, § 11, § 12, § 17, § 19, § 39, § 41, § 45, § 48a, § 52, § 55, § 57, § 59, § 61, § 67, § 69, § 70, § 71, § 73, § 78, § 79, § 81, § 83, § 86, § 87, § 91, § 108, § 111, § 112, § 113, § 120, § 131, § 132, § 135, § 139, § 143, § 145, § 147, § 148, § 149, § 151, § 160, § 168, § 173, § 174, § 176, § 181, § 183, § 186, § 188, § 193, § 194, § 196, § 198, § 201, § 202, § 205, § 206, § 207, § 209, § 209a, § 211, § 213, § 215, § 218, § 221, § 221a, § 222, § 224, § 226, § 227, § 229, § 230, § 238, § 239, § 240, § 242, § 245, § 246, § 247, § 248, § 249, § 250, § 252, § 253, § 255, § 257, § 260, § 264, § 265, § 274, § 275, § 276, § 289, § 293, § 293a, § 294, § 295, § 297, § 299, § 300, § 302, § 303, § 307, § 308, § 310, § 314, § 315, Artikel V |
| BGBl. Nr. 336/1981 | § 125 |
| BGBl. Nr. 620/1981 | Artikel 2 |
| BGBl. Nr. 201/1982 | § 97, § 98, § 99, § 100, § 101, § 102, § 103, § 104, § 105, § 107 |
| BGBl. Nr. 587/1983 | § 34, § 45a, Artikel 2 |
| BGBl. Nr. 409/1984 | § 16 |
| BGBl. Nr. 531/1984 | § 208 |
| BGBl. Nr. 537/1985 | § 190 |
| BGBl. Nr. 557/1985 | § 200, § 210, § 212, § 214, § 217, § 228, Artikel 2 |
| BGBl. Nr. 325/1986 | § 53, § 189, § 191, § 222 |
| BGBl. Nr. 73/1987 | § 254 |
| BGBl. Nr. 312/1987 | § 3, § 3, § 53, § 96, § 103, § 175, § 191, § 209, § 212, § 212a, § 214, § 215, § 218, § 227, § 230, § 238, § 254, § 293, § 302, § 308, § 309, § 311, Artikel 2 |
| BGBl. Nr. 663/1987 | § 78 |
| BGBl. Nr. 412/1988 | § 26, § 55, § 57, § 206, § 212, § 214, § 218, § 230, § 240, § 242, Artikel 2 |
| BGBl. Nr. 660/1989 | § 36, § 53, § 55, § 85, § 86a, § 87, § 126, § 127, § 128, § 129, § 131, § 132a, § 132a, § 135, § 206, § 221, § 242, § 252, § 258, § 276, § 289, § 293b, § 295, § 302, § 307, § 310, Artikel II |
| BGBl. Nr. 10/1991 | § 160 |
| BGBl. Nr. 457/1991 | § 14 |
| BGBl. Nr. 695/1991 | Artikel XII |
| BGBl. Nr. 448/1992 | § 14 |
| BGBl. Nr. 648/1992 | § 304 |
| BGBl. Nr. 12/1993 | § 209a, § 271 |
| BGBl. Nr. 257/1993 | § 44, § 323, § 324 |
| BGBl. Nr. 532/1993 | § 222 |
| BGBl. Nr. 583/1993 | § 212a |
| BGBl. Nr. 694/1993 | § 160 |
| BGBl. Nr. 818/1993 | § 29, § 29, § 55, § 125, § 131, § 158, § 160, § 188, § 207, § 212, § 212a, § 212a, § 221, § 222, § 260, § 270, Artikel XXIV |
| BGBl. Nr. 611/1994 | § 304 |
| BGBl. Nr. 680/1994 | § 90a, § 97, § 212a, § 308 |
| BGBl. Nr. 681/1994 | § 1, § 2, § 4, § 45a, § 68, § 78, § 86a, § 111, § 122, § 125, § 145, § 154, § 155, § 156, § 207, § 209a, § 210, § 210, § 212a, § 217, § 228, § 230, § 245, § 304, § 314, § 315, § 316, Artikel VIII |
| BGBl. Nr. 682/1994 | § 160 |
| BGBl. Nr. 201/1996 | § 48b, § 61, § 158, § 190, § 323 |
| BGBl. Nr. 411/1996 | § 48b |
| BGBl. Nr. 797/1996 | § 3, § 17, § 41, § 103, § 125, § 211, § 234, § 302, § 308, § 309, § 310 |
| BGBl. I Nr. 70/1997 | § 106, § 137 |
| BGBl. I Nr. 9/1998 | § 3, § 34, § 55, § 78, § 111, § 112a, § 132, § 207, § 208, § 213, § 276, § 305, § 314, § 315, § 323, § 324 |
| BGBl. I Nr. 28/1999 | § 90a, § 131, § 132, § 160, § 242, § 303a, § 308, § 309a, § 313a |
| BGBl. I Nr. 106/1999 | § 52a, § 158, § 160, § 249, § 303, § 308, § 311 |
| BGBl. I Nr. 164/1999 | § 90 |
| BGBl. I Nr. 142/2000 | § 3, § 48a, § 57, § 71, § 117, § 118, § 131, § 133, § 205, § 207, § 210, § 212, § 212a, § 214, § 217, § 218, § 219, § 220, § 221, § 221a, § 230, § 235, § 237, § 240, § 311, § 323 |
| BGBl. I Nr. 59/2001 | § 45a, § 111, § 112, § 112a, § 125, § 204, § 205, § 212, § 242, § 323 |
| BGBl. I Nr. 144/2001 | § 111, § 112, § 112a, § 133, § 188, § 323 |
| BGBl. I Nr. 84/2002 | § 205, § 314, § 323 |
| BGBl. I Nr. 97/2002 | § 25, § 44, § 52, § 52a, § 76, § 78, § 148, § 201, § 212, § 212, § 212a, § 212a, § 214, § 230, § 243, § 252, § 256, § 258, § 260, § 261, § 262, § 263, § 264, § 265, § 266, § 267, § 268, § 269, § 270, § 271, § 273, § 274, § 276, § 277, § 278, § 279, § 281, § 282, § 283, § 284, § 285, § 286, § 287, § 288, § 289, § 289, § 290, § 291, § 292, § 293, § 293a, § 293b, § 294, § 299, § 300, § 301, § 302, § 303, § 303a, § 305, § 307, § 308, § 310, § 311, § 323, § 324 |
| BGBl. I Nr. 132/2002 | § 97, § 133, § 136, § 314 |
| BGBl. I Nr. 155/2002 | § 206 |
| BGBl. I Nr. 71/2003 | § 48a, § 90a, § 103, § 111, § 125, § 135, § 158, § 212, § 212a, § 214, § 217, § 258, § 276, § 282, § 284, § 288, § 289, § 290 |
| BGBl. I Nr. 124/2003 | § 44, § 59, § 61, § 78, § 91, § 101, § 103, § 111, § 112, § 112a, § 114, § 120, § 134, § 147, § 148, § 149, § 150, § 151, § 206, § 208, § 214, § 225, § 236, § 238, § 240, § 285, § 295a, § 299, § 308, § 323 |
| BGBl. I Nr. 57/2004 | § 207, § 209, § 209a, § 304, § 323 |
| BGBl. I Nr. 180/2004 | § 16, § 57, § 76, § 80, § 97, § 178, § 205, § 209, § 209, § 209a, § 209a, § 212, § 212a, § 216, § 280, § 323 |
| BGBl. I Nr. 2/2005 | § 117 |
| BGBl. I Nr. 161/2005 | § 120, § 201, § 208, § 236, § 308 |
| BGBl. I Nr. 99/2006 | § 101, § 131, § 134, § 163, § 191, § 238, § 323 |
| BGBl. I Nr. 100/2006 | § 124, § 125, § 323 |
| BGBl. I Nr. 143/2006 | § 270, § 276, § 279, § 282, § 289, § 311 |
| BGBl. I Nr. 24/2007 | § 158, § 214, § 229a |
| BGBl. I Nr. 99/2007 | § 98, § 111, § 112, § 112a, § 158 |
| BGBl. I Nr. 2/2008 | § 271, § 323 |
| BGBl. I Nr. 65/2008 | § 240 |
| BGBl. I Nr. 85/2008 | § 121a, § 160, § 323 |
| BGBl. I Nr. 20/2009 | § 1, § 2, § 3, § 3a, § 4, § 11, § 15, § 41a, § 44a, § 48, § 48a, § 48b, § 48c, § 49, § 65, § 69, § 82, § 83, § 85, § 86b, § 87, § 89, § 90b, § 97a, § 102a, § 114, § 120, § 120a, § 121, § 131, § 131a, § 134, § 135a, § 154, § 155, § 156, § 171, § 186, § 188, § 191, § 201, § 201a, § 202, § 207, § 209, § 212b, § 213a, § 214, § 215, § 217a, § 227, § 227a, § 228, § 229a, § 232, § 239a, § 242a, § 246, § 275, § 276, § 282, § 284, § 289, § 290, § 299, § 300, § 302, § 307, § 309a, § 323, § 323a |
| BGBl. I Nr. 52/2009 | § 158 |
| BGBl. I Nr. 135/2009 | § 25, Artikel 79 |
| BGBl. I Nr. 9/2010 | § 1, § 3, § 50, § 51, § 52, § 52a, § 52b, § 53, § 54, § 55, § 56, § 57, § 58, § 59, § 60, § 61, § 62, § 63, § 64, § 66, § 67, § 68, § 71, § 71a, § 72, § 73, § 74, § 75, § 76, § 84, § 120, § 121a, § 125, § 128, § 160, § 191, § 209, § 215, § 217, § 229a, § 240, § 240a, § 323, § 323a |
| BGBl. I Nr. 34/2010 | § 76, § 118, § 194, § 305, § 310, § 323, § 323a |
| BGBl. I Nr. 58/2010 | § 14, § 323 |
| BGBl. I Nr. 105/2010 | § 207, § 209, § 323 |
| BGBl. I Nr. 111/2010 | § 3, § 98a, § 118, § 240, § 242a, § 323 |
| BGBl. I Nr. 76/2011 | § 3, § 201, § 205a, § 205b, § 208, § 209a, § 242a, § 282, § 295, § 323 |
| BGBl. I Nr. 112/2011 | § 249 |
| BGBl. I Nr. 22/2012 | § 118a, § 323 |
| BGBl. I Nr. 112/2012 | § 9a, § 97, § 118a, § 125, § 188, § 191, § 208, § 282, § 290, § 293c, § 323 |
| BGBl. I Nr. 14/2013 | § 2a, § 3, § 4, § 10, § 15, § 43, § 52, § 76, § 78, § 83, § 85a, § 93a, § 93a, § 103, § 104, § 118, § 118, § 120, § 120, § 120, § 122, § 148, § 158, § 160, § 171, § 182, § 187, § 188, § 189, § 190, § 191, § 200, § 201, § 205, § 205, § 205a, § 206, § 209a, § 209b, § 212, § 212a, § 213, § 217, § 225, § 227, § 228, § 229, § 238, § 243, § 244, § 245, § 246, § 248, § 249, § 250, § 251, § 252, § 253, § 254, § 255, § 256, § 257, § 258, § 259, § 260, § 261, § 262, § 263, § 264, § 265, § 266, § 267, § 268, § 269, § 270, § 271, § 272, § 273, § 274, § 275, § 276, § 277, § 278, § 279, § 280, § 281, § 282, § 283, § 284, § 285, § 286, § 287, § 288, § 289, § 290, § 291, § 293a, § 294, § 295, § 295a, § 296, § 299, § 300, § 302, § 303, § 303a, § 305, § 306, § 308, § 309, § 309a, § 310, § 311, § 311a, § 312, § 313, § 323 |
| BGBl. I Nr. 70/2013 | § 2a, § 188, § 191, § 201, § 272, § 295, § 323 |
| BGBl. I Nr. 13/2014 | § 81, § 86a, § 87, § 185, § 207, § 212b, § 261, § 264, § 272, § 274, § 280, § 288, § 323 |
| BGBl. I Nr. 40/2014 | § 125, § 323 |
| BGBl. I Nr. 105/2014 | § 158, § 188, § 240a, § 264, § 284, § 323 |
| BGBl. I Nr. 118/2015 | § 124, § 131, § 131a, § 131b, § 131b, § 132a, § 132a, § 163, § 211, § 323 |
| BGBl. I Nr. 160/2015 | § 40a, § 40b, § 323 |
| BGBl. I Nr. 163/2015 | § 30, § 125, § 209, § 242, § 242a, § 323 |
| BGBl. I Nr. 77/2016 | § 45, § 131, § 131, § 131b, § 131b, § 131b, § 132b, § 160, § 323 |
| BGBl. I Nr. 117/2016 | § 101, § 128, § 209a, § 264, § 272, § 278, § 280, § 283, § 283, § 291, § 292, § 299a, § 300, § 323 |
| BGBl. I Nr. 40/2017 | § 48a, § 48b, § 114, § 158, § 323 |
| BGBl. I Nr. 136/2017 | § 115, Artikel 1 |
| BGBl. I Nr. 3/2018 | § 304 |
| BGBl. I Nr. 32/2018 | § 48b, § 48d, § 48e, § 48f, § 48g, § 48h, § 48i, § 97, § 97a, § 114, § 323 |
| BGBl. I Nr. 62/2018 | § 22, § 40a, § 40b, § 76, § 82, § 83, § 103, § 118, § 118, § 118, § 148, § 153a, § 153b, § 153c, § 153d, § 153e, § 153f, § 153g, § 158, § 171, § 188, § 204, § 209a, § 211, § 211, § 214, § 217, § 218, § 240a, § 280, § 281, § 281a, § 300, § 304, § 323 |
| BGBl. I Nr. 104/2018 | § 48b, § 48b, § 98, § 99, § 100, § 102, § 323 |
| BGBl. I Nr. 62/2019 | § 48, § 118, § 118, § 205a, § 212a, § 230, § 271, § 271a, § 295, § 323 |
| BGBl. I Nr. 91/2019 | § 2, § 48b, § 48b, § 158, § 214, § 241a, § 323 |
| BGBl. I Nr. 103/2019 | § 2, § 3, § 4, § 48b, § 48b, § 48f, § 90a, § 90b, § 96, § 97, § 97a, § 153b, § 242, § 323 |
| BGBl. I Nr. 104/2019 | § 1, § 49, § 50, § 51, § 52, § 53, § 54, § 55, § 56, § 57, § 58, § 59, § 60, § 61, § 62, § 63, § 70, § 76, § 95, § 121a, § 146a, § 146b, § 153a, § 153b, § 153c, § 153d, § 153e, § 153f, § 153g, § 240, § 323 |
| BGBl. I Nr. 2/2020 | § 295 |
| BGBl. I Nr. 16/2020 | § 323c, § 323d |
| BGBl. I Nr. 23/2020 | § 323, § 323e |
| BGBl. I Nr. 44/2020 | § 323c |
| BGBl. I Nr. 96/2020 | § 125, § 323, § 323c |
| BGBl. I Nr. 99/2020 | § 48b, § 49, § 54, § 54a, § 60, § 61, § 61, § 62, § 63, § 64, § 76, § 215, § 323, § 323b |
| BGBl. I Nr. 3/2021 | § 48, § 48b, § 56, § 60, § 61, § 61, § 148, § 295, § 323, § 323c, § 323e |
| BGBl. I Nr. 25/2021 | § 48a, § 48b, § 323, § 323c, § 323c, Artikel 1 |
| BGBl. I Nr. 29/2021 | § 323 |
| BGBl. I Nr. 47/2021 | § 323 |
| BGBl. I Nr. 52/2021 | § 323c, § 323c, § 323e |
| BGBl. I Nr. 140/2021 | § 158 |
| BGBl. I Nr. 228/2021 | § 3, § 323c, § 323e |
| BGBl. I Nr. 108/2022 | § 3, § 48j, § 52, § 54, § 54a, § 54a, § 56, § 61, § 86a, § 90, § 91, § 105, § 118, § 118, § 118b, § 126, § 133, § 146a, § 148, § 148, § 153b, § 158, § 160, § 183, § 191, § 200, § 202, § 203, § 204, § 205, § 205, § 205a, § 205c, § 212a, § 218, § 227, § 227a, § 230, § 238, § 239, § 240, § 240, § 240a, § 241, § 241a, § 244, § 269, § 270, § 276, § 281, § 295, § 323, § 323c |
| BGBl. I Nr. 106/2023 | § 61, § 323 |
| BGBl. I Nr. 110/2023 | § 54a, § 61, § 63, § 86a, § 101, § 118, § 134, § 134a, § 158, § 198a, § 203a, § 212, § 227a, § 323, § 323c, § 323d |
| BGBl. I Nr. 187/2023 | § 61, § 323 |
| BGBl. I Nr. 188/2023 | § 39, § 40, § 40a, § 40b, § 41, § 42, § 43, § 44, § 45a, § 126, § 323 |
| BGBl. I Nr. 200/2023 | § 80, § 160, § 323 |
| BGBl. I Nr. 201/2023 | § 134a, § 323 |
| BGBl. I Nr. 56/2024 | § 153h, § 153i, § 153j, § 153k, § 153l, § 323 |
| BGBl. I Nr. 113/2024 | § 27a, § 61, § 64, § 101, § 111, § 134, § 205c, § 262, § 323 |
Fundstelle(n):
AAAAA-76550