Posted: 30 Nov. 2022 3 min. read

Tax Deadlines in December 2022

On 15 December 2022 the following declarations/payments are due:

  • Advance VAT declaration for October 2022.
  • Recapitulative statement („Zusammenfassende Meldung“) for November 2022.
  • Capital Gains Tax for capital gains on debt securities for October 2022.
  • Standardized Consumption Tax for October 2022.
  • Tax on energy, coal and natural gas for October 2022.
  • Advertising Tax for October 2022.
  • Digital Tax for October 2022.
  • Wage Tax for November 2022.
  • Employer-Contribution to the family allowance compensation fund for November 2022.
  • Surcharge to the Employer-Contribution for November 2022.
  • Social insurance payments for employees for November 2022.
  • Intrastat declaration for November 2022.
  • Municipal Tax for November 2022.
  • „U-Bahn Steuer“ for Vienna for November 2022.
  • Withholding Tax defined according to Sec 99 ICTA for November 2022.


On 31 December 2022 the following declarations/payments are due: 

  • Employee Tax assessment for 2017.
  • Energy Tax Rebate for 2017.
  • 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 2015 (deadline for real estate: 22 years), unless they are needed for pending proceedings.


On 31 December 2022 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.


Subscribe to receive information and newsletters

Subscription to our newsletters is currently only available in German.

Get in touch

Tax & Legal News Editorial

Tax & Legal News Editorial

Patrick Weninger and Madeleine Gruensteidl jointly head the editorial team of Deloitte Tax & Legal News which publishes more than 140 articles on Austrian and International Tax Law each year. Please feel free to contact them in case of any questions or remarks (