TAX DEADLINES IN DECEMBER 2021

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

• Advance VAT declaration for October 2021.
• Recapitulative statement ("Zusammenfassende Meldung") for November 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: 

• 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.