Posted: 30 Nov. 2021 5 min. read

TAX DEADLINES IN DECEMBER 2021

On 15 December 2021 the following declarations/payments are due:

  • Advance VAT declaration for October 2021.
  • Capital Gains Tax for capital gains on debt securities for October 2021. 
  • Standardized Consumption Tax for October 2021.
  • Tax on energy, coal and natural gas for October 2021.
  • Advertising Tax for October 2021.
  • Digital Tax for October 2021.
  • Wage Tax for November 2021.
  • Social insurance payments for employees for November 2021. 
  • Employer-Contribution to the family allowance compensation fund for November 2021.
  • Surcharge to the Employer-Contribution for November 2021.
  •  Municipal Tax for November 2021.
  • „U-Bahn Steuer“ for Vienna for November 2021. 
  • Withholding Tax defined according to Sec 99 ICTA for November 2021.


On 31 December 2021 the following declarations/payments are due: 

  • Recapitulative statement („Zusammenfassende Meldung“) for November 2021.
  • Employee Tax assessment for 2016.
  • Energy Tax Rebate for 2016.
  • Cash registry: Obligation to print and proof the year-end-receipt
  • The end of the seven-year retention period for books, records and receipts for the year 2014 (deadline for real estate: 22 years), unless they are needed for pending proceedings.
  • Application for the fixed costs grant 800,000 of tranche 2 ends.→ application deadline recently extended until 31.3.2021.
  • Application for the loss compensation of tranche 2 respectively tranche 1 of the prolonged loss compensation ends → application deadline recently extended until 31.3.2021.


On 31 December 2021 the following declarations are due if this is the balance sheet date as well: 

  • Transfer prices for group sales above EUR 750 million: Notification to the tax office regarding country-by-country reporting.
  • Contract research: notification to the customer if the research premium is claimed.


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Mag. Madeleine Grünsteidl, LL.B. (WU), LL.M. (NYU)

Mag. Madeleine Grünsteidl, LL.B. (WU), LL.M. (NYU)

Manager Steuerberatung | Deloitte Österreich

Madeleine Grünsteidl ist Steuerberaterin bei Deloitte Wien. Ihre Tätigkeitsschwerpunkte liegen im Verfahrens- und Finanzstrafrecht, in der Beratung von Privatpersonen (Private Clients) sowie Körperschaften und im internationalen Steuerrecht. Zudem ist sie spezialisiert auf Fragestellungen im Zusammenhang mit dem Wirtschaftliche Eigentümer-Registergesetz. Sie ist regelmäßig als Fachautorin und Fachvortragende tätig.