{"id":2098,"date":"2023-04-24T08:43:00","date_gmt":"2023-04-24T06:43:00","guid":{"rendered":"https:\/\/hfp.cin-consult.com\/berechnungsprogramm-betreffend-abzinsung-von-forderungen-und-schulden-14-bewg-2\/"},"modified":"2026-10-15T13:49:39","modified_gmt":"2026-10-15T11:49:39","slug":"berechnungsprogramm-betreffend-abzinsung-von-forderungen-und-schulden-14-bewg","status":"publish","type":"page","link":"https:\/\/hfp.cin-consult.com\/en\/services\/berechnungsprogramm-betreffend-abzinsung-von-forderungen-und-schulden-14-bewg\/","title":{"rendered":"Discounting receivables and debts (Section 14 BewG)"},"content":{"rendered":"<div class=\"tp-ab-section pt-60 mb-60\">\n    <div class=\"container\">\n        <div class=\"row pb-30\">\n    <\/div>\n<div class=\"row\">\n    <div class=\"col-lg-12\">\n        <div class=\"tp-sv__content\">\n            <h2 class=\"tp-sv__title\">How the discount is calculated<\/h2>            <p>Under Section 14 of the Austrian Valuation Act (BewG), capital receivables and debts that carry no interest or only low interest are valued below their nominal amount. That means a discount has to be calculated. Since the 2003 Budget Accompanying Act, this is no longer done on a straight-line basis but with a set mathematical formula, laid down in the Ministry of Finance&#8217;s decree of 17 December 2003.<\/p>\n<p>The Ministry of Finance offers a free calculator for this. Your result is only as accurate as the figures you enter, and there&#8217;s a help text for every field. Please bear in mind that only the assessment from your tax office is legally binding.<\/p>\n<p><a href=\"https:\/\/service.bmf.gv.at\/service\/Anwend\/Steuerberech\/Par14\/Par14.aspx\" target=\"_blank\" rel=\"noopener\">Open the calculator (Section 14 BewG)<\/a><\/p>\n<p><a href=\"https:\/\/www.bmf.gv.at\/steuern\/selbststaendige-unternehmer\/einkommensteuer\/verbindungsrenten.pdf?3vtn20\" target=\"_blank\" rel=\"noopener\">Ministry of Finance decree of 17 December 2003 (PDF, German)<\/a><\/p>        <\/div>\n    <\/div>\n<\/div>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":0,"featured_media":0,"parent":2142,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_seopress_titles_title":"Discounting Receivables & Debts (Section 14 BewG) | HFP","_seopress_titles_desc":"Discount interest-free or low-interest receivables and debts under section 14 BewG: a free online calculator from HFP \u2013 Die Steuerberater:innen.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_hfp_anstellungsart":"","_hfp_eintrittsdatum":"","_hfp_einleitung":"","_hfp_schulungsort":"","_hfp_schulungsdauer":"","_hfp_datum":"","_hfp_header_subtitel":"","_hfp_icon":"pe-7s-cash","_hfp_beschreibung":"Work out the discount on interest-free or low-interest receivables and debts.","_hfp_link_text":"","_hfp_link_extern":"","footnotes":""},"class_list":["post-2098","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/pages\/2098","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/types\/page"}],"replies":[{"embeddable":true,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/comments?post=2098"}],"version-history":[{"count":8,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/pages\/2098\/revisions"}],"predecessor-version":[{"id":5225,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/pages\/2098\/revisions\/5225"}],"up":[{"embeddable":true,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/pages\/2142"}],"wp:attachment":[{"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/media?parent=2098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}