hand-over agency (PY-AT)
Example: Austria (PY-AT)
Insurers
and other paying bodies of the federation that are not responsible for the taxation of pensioners.These bodies transfer the reference data (wage tax data) of pensioners
to the body responsible responsible for general taxation.
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Source: https://help.sap.com/doc/saphelp_glossary/latest/en-US/ff/7c6fbb99efd311ab320060b03c3b0b/content.htm