The legal deadline for annual tax returns which are filed electronically generally ends on June 30th of the following year. In case that taxpayers are represented by a tax advisor (so-called “Quotenvertreter*innen”), their annual tax returns may usually be filed in time by April 30th of the second following year (March 31st plus tolerance period of one month).
The tolerance period in the context of this extended deadline will be prolonged based on a decree issued by the Ministry of Finance from one month (April 31st) to three months (June 30th) with regards to tax returns for the year 2020. The Ministry of Finance justified its decree based on the ongoing burdens related to the COVID-19-pandemic.
Tax returns for the year 2020 that are not submitted by March 31st 2022 and for which the tax office has not set a diverging deadline yet, are still regarded as filed in time when submitted by June 30th 2022.
Edith Capek ist Steuerberaterin bei Deloitte Wien. Ihre Tätigkeitsschwerpunkte liegen im Verfahrens- und Finanzstrafrecht, Konzernsteuerrecht sowie europäischem Steuerrecht. Sie ist zudem als Fachautorin und Fachvortragende tätig.