Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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MT · S.L. 123.168

Qualifying Employment In Aviation (S.L. 123.168)

In Kraft11 ArtikelText geprüft am 24.10.2026

Inhalt

  1. Art. 1 Citation.
  2. Art. 2 Interpretation.
  3. Art. 3 Qualifying contract.
  4. Art. 4 Beneficiary.
  5. Art. 5 Minimum amount chargeable to tax.
  6. Art. 6 Claw back of benefits.
  7. Art. 7 Anti-abuse provisions. Cap. 372.
  8. Art. 8 Request for information.
  9. Art. 9 Manner in which option is exercised.
  10. Art. 10 Determinationsand attestations.
  11. Art. 11 Exercise of benefit.