Historical revenue-sharing percentages revised in repealed Fiscal Equalization Act 1989
The consolidated text of the already-repealed Fiscal Equalization Act 1989 (FAG 1989, BGBl 687/1988) has been updated to correct the distribution percentages of shared federal taxes between the federal government, states, and municipalities. The changes affect the historical record only, as the law is no longer in force.
What changed
Two versions of § 8 in the document (covering different sub-periods of 1989–1992) have had their tax-sharing percentages adjusted. Key changes include: the beer tax (Biersteuer) federal share drops from 36.856 % to 17 % while the states' share rises to 57 %; the wine tax (Weinsteuer) is removed from the list of exemptions in one period, meaning it joins the general distribution table; the sparkling-wine tax and spirits surcharge are removed as separate line items for one period; and the distribution sub-keys for income tax, wage tax, and VAT are marginally adjusted. The metadata timestamp was also updated from 24 September 2026 to 29 September 2026.
Who is affected
This law has been repealed and no longer creates any current rights or obligations. The changes update only the official consolidated historical text (RIS). Tax authorities, legal historians, or researchers consulting the archived text will see the corrected figures.
What to look out for
Because the law is repealed, these revisions have no practical effect on current tax obligations or fiscal transfers. Anyone referencing the FAG 1989 for historical analysis should now use the updated consolidated version on RIS.