On 15.1.2024 the following declarations/payments are due:
- Intrastat-declaration for December 2023.
- Advance VAT declaration for November 2023.
- Standardized Consumption Tax for November 2023.
- Capital Gains Tax for capital gains on debt securities for November 2023.
- Tax on energy, coal and natural gas for November 2023.
- Advertising Tax for November 2023.
- Digital Tax for November 2023.
- Wage Tax for December 2023.
- Employer Contribution to the family allowance compensation fund for December 2023.
- Surcharge to the Employer-Contribution for December 2023.
- Municipal Tax for December 2023.
- Social insurance payments for employees for December 2023.
- „U-Bahn-Steuer“ for Vienna for December 2023.
- Withholding Tax according to Sec 99 ICTA for December 2023.
On 31.1.2024 the following declarations/payments are due:
- Recapitulative statement („Zusammenfassende Meldung“) for December 2023.
- Stability charge for the first quarter of 2024.
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Tax & Legal News Editorial
Christoph Riegler 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 (redaktion@deloitte.at).