Revenue stamp

A revenue stamp is a way of taxes or duties are payable cash. The fee is paid as stamp duty.

Situation in Austria

In Austria were previously paid to the 450 official acts with a stamp mark, 6 million shillings fees flowed in this way every year in the Austrian exchequer.

The first edition of the Austrian stamps included 21 values ​​from 1 to 20 guilders cruiser There have been numerous changes and new editions until 1869. Starting in 1875 there was a change in the format and content. The new series consists of 28 values ​​of 1/ 2 Kreuzer to 20 guilders in two different formats. The next change in 1877, also with 28 values. It was only changed the color and the year. Since 1879 there have been new drawings in seven different designs with the year 1879; these series consisted of 28 values ​​. In the next issue of January 1, 1881 only, the year has been replaced. The output from January 1, 1883 brought out the change of the year and color changes. The next series was issued on 1 January 1885. Drawing, printing and paper remained the same, the year and the colors changed. The output for March 1, 1888 brought in drawing, printing and paper no change except the change of year and the colors. The next change on June 1, 1893. Drawings and pressure as before, year and color changed.

By changing the currency denomination of guilders on crowns, took place on October 1, 1898 a change in brand images. The new drawing included the head of Emperor Franz Joseph I. The denomination took place from 1 to 50 Heller crowns and included 35 different values. At the next change on January 1, 1910, the format was standardized except the year.

The stamps were to glue each on forms, such as applications or solicitations, as well as any supplements and were thus proves the payment of the necessary fee. There were these brands, similar to postage stamps, with the imprint of the respective value. In order to achieve the correct amount, it was often necessary to stick by denomination several brands. They had to be canceled either by the office where you filed something, or by his own signature.

To 2002

For the payment of court fees had their own stamps with the overprint of Justice (known as court costs brands).

To buy, there were the stamps on tax offices or tobacconists. Court costs brands were available in the courts.

The motor vehicle tax was originally paid with normal stamps, which were glued to the control board. In the 1970s own tax stamps were introduced with the imprint Cars for the individual tax categories for motor vehicles. This eliminated the bonding of multiple brands for a certain amount and the control board could be made smaller.

Was introduced a revenue stamp in 1854 in Austria, the last uses in Austria were abolished with the euro changeover in 2002. Since the payment of this fee is effected by deposit at the office cash or bank transfer to an account of the Authority. In some successor states of Austria -Hungary (eg Czech Republic) revenue stamps are still in use.

Situation in Germany

The abolished from 1 January 1992 exchange tax was paid in the form of specially printed exchange revenue stamps that were available at post offices.

In addition to 2004, court fees stamps were printed.