Erhöhung des fiktiven Unternehmerlohns im Rahmen der ForschungsprämieSteuerberatung Mag. Josef Berger20. Jan. 2025
'%3e%3cpath%20id='icon_cities_symbol'%20d='M23.418,18.176l.045-.045a11.23,11.23,0,0,1,16.227.067,11.7,11.7,0,0,1,3.638,6.808,2.432,2.432,0,0,1-.823,2.153,2.372,2.372,0,0,1-3.287-.192,2.568,2.568,0,0,1-.645-1.313A7.27,7.27,0,0,0,36.5,21.345c-2.634-2.634-6.718-2.344-9.4.335l-.329.329a6.51,6.51,0,0,0,0,9.249A7.08,7.08,0,0,0,31.3,33.331a2.262,2.262,0,0,1,1.429,3.839l-2.1,2.1a1.544,1.544,0,0,1-2.183,0L23.4,34.224A11.153,11.153,0,0,1,23.418,18.176ZM50.8,17.221l-5.046-5.046a1.544,1.544,0,0,0-2.183,0l-2.1,2.1A2.262,2.262,0,0,0,42.9,18.114a7.08,7.08,0,0,1,4.527,2.074,6.51,6.51,0,0,1,0,9.249l-.329.329c-2.679,2.678-6.763,2.969-9.4.335a7.27,7.27,0,0,1-2.076-4.308,2.568,2.568,0,0,0-.645-1.313,2.372,2.372,0,0,0-3.287-.192,2.432,2.432,0,0,0-.823,2.152,11.7,11.7,0,0,0,3.638,6.808,11.23,11.23,0,0,0,16.227.067l.045-.045A11.153,11.153,0,0,0,50.8,17.221Z'%20fill='url(%23linear-gradient)'/%3e%3c/g%3e%3c/svg%3e)
%20--%3e%3csvg%20version='1.1'%20id='Cities_Logo'%20xmlns='http://www.w3.org/2000/svg'%20xmlns:xlink='http://www.w3.org/1999/xlink'%20x='0px'%20y='0px'%20viewBox='0%200%20874%20184'%20style='enable-background:new%200%200%20874%20184;'%20xml:space='preserve'%3e%3cstyle%20type='text/css'%3e%20.st0{fill:%231A1A1A;}%20.st1{fill:url(%23SVGID_1_);}%20.st2{fill:url(%23SVGID_00000094617437108400908030000006325215356005239182_);}%20%3c/style%3e%3cg%20id='Cities_Logo_00000073692955592119134910000013265569948037256886_'%3e%3cpath%20id='Type'%20class='st0'%20d='M764.2,146.2c-3.3-2.3-5.6-6.5-5.6-11.1c0-7.7,6.1-13.6,13.8-13.6c3.8,0,6.5,1.3,8.4,2.7%20c10.2,7.5,21.3,12.1,34.4,12.1c12.1,0,19.4-4.8,19.4-12.7v-0.4c0-7.5-4.6-11.3-27.1-17.1C780.4,99.2,763,91.7,763,65v-0.4%20c0-24.4,19.6-40.5,47-40.5c16.3,0,30.5,4.2,42.6,11.9c3.3,1.9,6.5,5.9,6.5,11.7c0,7.7-6.1,13.6-13.8,13.6c-2.9,0-5.2-0.8-7.5-2.1%20c-9.8-5.8-19-9-28.2-9c-11.3,0-17.3,5.2-17.3,11.7v0.4c0,8.8,5.8,11.7,29,17.7c27.3,7.1,42.6,16.9,42.6,40.3v0.4%20c0,26.7-20.3,41.6-49.3,41.6C797,162.3,779.2,156.9,764.2,146.2z%20M576.7,39.7c0-8.3,6.5-14.8,14.8-14.8s14.8,6.5,14.8,14.8v108%20c0,8.3-6.5,14.8-14.8,14.8s-14.8-6.5-14.8-14.8V39.7z%20M637.9,145.6V40.8c0-8.3,6.5-14.8,14.8-14.8h74.5c7.3,0,13.2,5.9,13.2,13.2%20s-6,13-13.2,13h-59.9v27.3h51.2c7.3,0,13.2,6,13.2,13.2c0,7.3-6,13.1-13.2,13.1h-51.2V134h60.8c7.3,0,13.2,6,13.2,13.2%20c0,7.3-6,13.1-13.2,13.1h-75.4C644.4,160.4,637.9,153.9,637.9,145.6z%20M484.2,53.3h-28.4c-7.5,0-13.6-6.1-13.6-13.6%20s6.1-13.6,13.6-13.6h86.4c7.5,0,13.6,6.1,13.6,13.6s-6.1,13.6-13.6,13.6h-28.4v94.4c0,8.3-6.5,14.8-14.8,14.8s-14.8-6.5-14.8-14.8%20V53.3z%20M391.7,39.7c0-8.3,6.5-14.8,14.8-14.8s14.8,6.5,14.8,14.8v108c0,8.3-6.5,14.8-14.8,14.8s-14.8-6.5-14.8-14.8V39.7z%20M244,93.6v-0.4c0-38.2,28.8-69.5,70-69.5c20.1,0,33.8,5.4,44.9,13.6c3.1,2.3,5.8,6.6,5.8,11.8c-0.1,8.6-7.8,15.2-16.3,14.2%20c-3.1-0.4-5.3-1.6-7.1-2.8c-8.3-6.1-16.9-9.6-27.4-9.6c-22.6,0-39,18.8-39,41.8v2.8c0,22,17.8,40.1,39.8,39.8%20c12-0.2,20.1-4,28.4-10.5c2.3-1.9,5.4-3.3,8.8-3.3c7.5,0,13.8,6.1,13.8,13.6c0,2.6,0,11.2,0,18.1c0,5.2-4.2,9.4-9.4,9.4h-43.4%20C273.4,162.7,244,132.2,244,93.6z'/%3e%3cg%20id='Symbol'%3e%3clinearGradient%20id='SVGID_1_'%20gradientUnits='userSpaceOnUse'%20x1='116.4434'%20y1='91.358'%20x2='190.4796'%20y2='219.5927'%20gradientTransform='matrix(1%200%200%20-1%200%20244)'%3e%3cstop%20offset='0'%20style='stop-color:%23E01635'/%3e%3cstop%20offset='0.5222'%20style='stop-color:%23F05920'/%3e%3cstop%20offset='1'%20style='stop-color:%23FFAA0C'/%3e%3c/linearGradient%3e%3cpath%20class='st1'%20d='M197.1,139.1l-0.3,0.3c-27,27-69.5,28.8-98.7-0.4C83.9,124.8,78,111.3,76,97.6c-0.6-4.1,0.7-9.4,5-13.1%20c5.9-5.1,14.6-4.5,20,1.2c2.6,2.8,3.4,5.6,3.9,8c1.5,10.2,5.2,18.7,12.6,26.2c16,16,40.8,14.2,57.1-2l2-2%20c15.5-15.5,15.7-40.9,0-56.2c-8.6-8.4-17-11.4-27.5-12.6c-3-0.3-6.1-1.5-8.5-3.9c-5.3-5.3-5.4-14.1-0.1-19.4%20c1.9-1.9,7.9-7.9,12.8-12.8c3.7-3.7,9.6-3.7,13.3,0l30.7,30.7C225.2,69.5,224.4,111.8,197.1,139.1z'/%3e%3clinearGradient%20id='SVGID_00000082338116004767318260000002706385533074566835_'%20gradientUnits='userSpaceOnUse'%20x1='37.4203'%20y1='82.0074'%20x2='111.4566'%20y2='210.2419'%20gradientTransform='matrix(1%200%200%20-1%200%20244)'%3e%3cstop%20offset='0'%20style='stop-color:%23E01635'/%3e%3cstop%20offset='0.5222'%20style='stop-color:%23F05920'/%3e%3cstop%20offset='1'%20style='stop-color:%23FFAA0C'/%3e%3c/linearGradient%3e%3cpath%20style='fill:url(%23SVGID_00000082338116004767318260000002706385533074566835_);'%20d='M30.8,47.3l0.3-0.3%20c27-27,69.5-28.8,98.7,0.4c14.2,14.2,20.1,27.7,22.1,41.4c0.6,4.1-0.7,9.4-5,13.1c-5.9,5.1-14.6,4.5-20-1.2%20c-2.6-2.8-3.4-5.6-3.9-8c-1.5-10.2-5.2-18.7-12.6-26.2c-16-16-40.8-14.2-57.1,2l-2,2c-15.5,15.5-15.7,40.9,0,56.2%20c8.6,8.4,17,11.4,27.5,12.6c3,0.3,6.1,1.5,8.5,3.9c5.3,5.3,5.4,14.1,0.1,19.4c-1.9,1.9-7.9,7.9-12.8,12.8c-3.7,3.7-9.6,3.7-13.3,0%20l-30.7-30.7C2.7,116.9,3.5,74.6,30.8,47.3z'/%3e%3c/g%3e%3c/g%3e%3c/svg%3e)
