KStG 1988
Bundesgesetz vom 7. Juli 1988 über die Besteuerung des Einkommens von Körperschaften (Körperschaftsteuergesetz 1988 – KStG 1988), BGBl. Nr. 401/1988, i.d. aktuellen Fassung
Nichtamtliche Änderungshistorie
| BGBl. Nr. 401/1988 | § 1, § 2, § 3, § 4, § 5, § 6, § 7, § 8, § 9, § 10, § 11, § 12, § 14, § 15, § 16, § 17, § 18, § 19, § 20, § 21, § 22, § 23, § 24, § 25, § 26, § 27 |
| BGBl. Nr. 660/1989 | § 1, § 7, § 10, § 20, § 21, § 23, § 26, Artikel II |
| BGBl. Nr. 281/1990 | § 5, § 6, § 26, Artikel II |
| BGBl. Nr. 10/1991 | § 20, Artikel II |
| BGBl. Nr. 697/1991 | § 5 |
| BGBl. Nr. 699/1991 | § 8, § 20, 3TEIL |
| BGBl. Nr. 253/1993 | § 5, § 6a, Artikel II |
| BGBl. Nr. 530/1993 | § 5, Artikel I |
| BGBl. Nr. 532/1993 | § 5, § 9, § 11, § 14, § 14, § 21, Artikel XIV |
| BGBl. Nr. 694/1993 | § 5, § 7, § 10, § 12, § 21, § 22, § 24, Artikel VI |
| BGBl. Nr. 818/1993 | § 2, § 5, § 5, § 6b, § 8, § 9, § 9, § 11, § 12, § 14, § 15, § 17, § 21, § 21, § 22, § 24, Artikel III |
| BGBl. Nr. 680/1994 | § 1, § 6b, § 15, § 17, § 21, § 24, Artikel III, Artikel IV |
| BGBl. Nr. 681/1994 | § 10, § 21, Artikel II |
| BGBl. Nr. 922/1994 | § 8, § 13 |
| BGBl. Nr. 21/1995 | § 1 |
| BGBl. Nr. 201/1996 | § 5, § 6, § 7, § 11, § 12, § 13, § 17, § 20, § 21, § 22, § 23, § 24, § 26a, § 26b |
| BGBl. Nr. 797/1996 | § 10, § 13, § 26a |
| BGBl. I Nr. 70/1997 | § 24, § 26a |
| BGBl. I Nr. 9/1998 | § 20, § 21, § 26a |
| BGBl. I Nr. 32/1998 | § 24, § 26a |
| BGBl. I Nr. 184/1998 | § 13 |
| BGBl. I Nr. 28/1999 | § 20, § 21 |
| BGBl. I Nr. 106/1999 | § 5, § 11, § 13, § 16, § 17, § 21, § 22, § 24, § 26a |
| BGBl. I Nr. 142/2000 | § 5, § 7, § 11, § 13, § 15, § 21, § 22, § 24, § 26a |
| BGBl. I Nr. 2/2001 | § 6, § 13, § 21, § 26a |
| BGBl. I Nr. 59/2001 | § 5, § 6, § 23, § 24, § 26a |
| BGBl. I Nr. 114/2001 | § 5 |
| BGBl. I Nr. 144/2001 | § 6b, § 22, § 26a |
| BGBl. I Nr. 68/2002 | § 24 |
| BGBl. I Nr. 84/2002 | § 13 |
| BGBl. I Nr. 100/2002 | § 5, § 6, § 17, § 21 |
| BGBl. I Nr. 155/2002 | § 17, § 24 |
| BGBl. I Nr. 71/2003 | § 10, § 12, § 22, § 23a, § 26a |
| BGBl. I Nr. 80/2003 | § 13, § 22 |
| BGBl. I Nr. 124/2003 | § 24, § 26a |
| BGBl. I Nr. 57/2004 | § 7, § 8, § 9, § 11, § 12, § 13, § 15, § 22, § 24, § 26c |
| BGBl. I Nr. 180/2004 | § 2, § 6a, § 6b, § 7, § 9, § 10, § 12, § 13, § 21, § 24, § 26c |
| BGBl. I Nr. 8/2005 | § 6, § 17, § 26c, Artikel 1 |
| BGBl. I Nr. 93/2005 | § 13 |
| BGBl. I Nr. 161/2005 | § 2, § 9, § 10, § 12, § 13, § 19, § 21, § 24, § 24a, § 26c |
| BGBl. I Nr. 100/2006 | § 7, § 21, § 26c |
| BGBl. I Nr. 24/2007 | § 2, § 5, § 6b, § 7, § 8, § 9, § 21, § 26c |
| BGBl. I Nr. 99/2007 | § 9, § 13, § 23, § 26c |
| BGBl. I Nr. 100/2007 | § 5, § 6b, § 26a |
| BGBl. I Nr. 102/2007 | § 6 |
| BGBl. I Nr. 52/2009 | § 6, § 9, § 10, § 12, § 13, § 18, § 21, § 26c |
| BGBl. I Nr. 135/2009 | § 6, Artikel 79 |
| BGBl. I Nr. 151/2009 | § 8, § 26c |
| BGBl. I Nr. 29/2010 | § 23a |
| BGBl. I Nr. 34/2010 | § 6, § 9, § 10, § 13, § 13, § 24a, § 26c |
| BGBl. I Nr. 58/2010 | § 23a, § 26c |
| BGBl. I Nr. 105/2010 | § 22, § 24, § 26c |
| BGBl. I Nr. 111/2010 | § 2, § 6b, § 7, § 10, § 11, § 12, § 12, § 13, § 13, § 21, § 21, § 22, § 24, § 26c |
| BGBl. I Nr. 76/2011 | § 10, § 12, § 13, § 21, § 22, § 26c |
| BGBl. I Nr. 112/2011 | § 2, § 21, § 24, § 26c |
| BGBl. I Nr. 22/2012 | § 1, § 9, § 12, § 13, § 21, § 24, § 26c |
| BGBl. I Nr. 112/2012 | § 7, § 9, § 10, § 12, § 12, § 18, § 21, § 24, § 26c |
| BGBl. I Nr. 109/2013 | § 24, § 26c |
| BGBl. I Nr. 135/2013 | § 5, § 6a, § 6b, § 21, § 23, § 26c, Artikel 1 |
| BGBl. I Nr. 13/2014 | § 6b, § 7, § 8, § 9, § 9, § 11, § 12, § 24, § 26c |
| BGBl. I Nr. 40/2014 | § 11 |
| BGBl. I Nr. 105/2014 | § 8, § 10, § 12, § 21, § 24a, § 26c |
| BGBl. I Nr. 34/2015 | § 5, § 6, § 8, § 9, § 13, § 15, § 17, § 26c, Artikel 1 |
| BGBl. I Nr. 68/2015 | § 15, § 26c |
| BGBl. I Nr. 101/2015 | § 24 |
| BGBl. I Nr. 118/2015 | § 12, § 24, § 26c |
| BGBl. I Nr. 160/2015 | § 8, § 13, § 21, § 26c |
| BGBl. I Nr. 163/2015 | § 8, § 13, § 17, § 22, § 24, § 24, § 26c |
| BGBl. I Nr. 77/2016 | § 1, § 5, § 24a, § 26c |
| BGBl. I Nr. 117/2016 | § 5, § 8, § 21 |
| BGBl. I Nr. 28/2017 | § 8, § 13, § 21, § 26c |
| BGBl. I Nr. 105/2017 | § 6, § 13, § 26c |
| BGBl. I Nr. 106/2017 | § 5, § 6b, § 26c |
| BGBl. I Nr. 107/2017 | § 5, § 21, § 26c, Artikel 1 |
| BGBl. I Nr. 142/2017 | § 26c |
| BGBl. I Nr. 62/2018 | § 10, § 10, § 10a, § 12, § 13, § 21, § 24, § 26c |
| BGBl. I Nr. 103/2019 | § 2, § 5, § 5, § 6b, § 10, § 10a, § 12, § 14, § 14, § 21, § 22, § 24a, § 26c |
| BGBl. I Nr. 104/2019 | § 6a, § 6b, § 26c |
| BGBl. I Nr. 96/2020 | § 26c |
| BGBl. I Nr. 3/2021 | § 7, § 10a, § 12a, § 21, § 24a, § 26c |
| BGBl. I Nr. 227/2021 | § 8, § 14, § 21, § 23a, § 26c |
| BGBl. I Nr. 10/2022 | § 13, § 21, § 22, § 24, § 26c |
| BGBl. I Nr. 108/2022 | § 11, § 13, § 21, § 24, § 24, § 24a |
| BGBl. I Nr. 110/2023 | § 1, § 7, § 24, § 26c |
| BGBl. I Nr. 188/2023 | § 6a, § 26c |
| BGBl. I Nr. 200/2023 | § 24, § 26c |
| BGBl. I Nr. 113/2024 | § 9, § 9, § 10a, § 12, § 26c |
Fundstelle(n):
LAAAA-76944