UGB Threshold Values Regulation

Topic area:
Status: 21.11.2024 |
Aktuell
Key words:
Amendment, Corporate Law
Initiative
Official name
Verordnung der Bundesministerin für Justiz über die Anpassung der Schwellenwerte im Unternehmensgesetzbuch an die Inflation (UGB-Schwellenwerte-Verordnung – UGB-SchweVO)
Type
Regulation
Level 2
Initiator
Austrian government
Submitted
Doc. code
BGBl. II Nr. 318/2024
Summary
Status
Status

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Current version
Final version
20.11.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Austrian Commercial Code (UGB) (binding, Main version, AT)
Level 2
Inflation-related amendment of the size criteria for SMEs (binding, Amendment, EU)
Level 3 / Other
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Source: Austrian government, BGBl. II Nr. 318/2024, 2024