Tax Deadlines in November 2023

On 15.11.2023 the following declarations/payments are due:

• Intrastat declaration for October 2023.
• Advance VAT declaration for September (or for the third quarter of 2023).
• Standardized Consumption Tax for September 2023.
• Capital Gains Tax for capital gains on debt securities for September 2023.
• Tax on energy, coal and natural gas for September 2023.
• Advertising Tax for September 2023.
• Digital Tax for September 2023.
• Wage Tax for October 2023.
• Employer Contribution to the family allowance compensation fund for October 2023.
• Surcharge to the Employer-Contribution for October 2023.
• Municipal Tax for October 2023.
• Social insurance payments for employees for October 2023.
• „U-Bahn-Steuer“ for Vienna for October 2023.
• Withholding Tax according to Sec 99 ICTA for October 2023.
• “Kammerumlage” (contribution to the chamber of commerce) for the third quarter of 2023.
• Vehicle Tax for the third quarter of 2023.
• Prepayments on Income Tax and Corporate Income Tax for the fourth quarter of 2023.

On 30.11.2023 the following declarations/payments are due:

• Recapitulative statement („Zusammenfassende Meldung“) for October 2023.
• Prepayment on mandatory social insurance (“SVA-Pflichtversicherung”) for the fourth quarter of 2023.