Overview
On 13 September 2024, the Austrian Ministry of Finance published a decree on rates for deferral interest, interest on arrears (“Anspruchszinsen”), interest for suspension (“Aussetzungszinsen”), interest for appeal (“Beschwerdezinsen”), VAT interest and interest on refund claims regarding COVID-19-grants (“Rückerstattungszinsen”). This decree replaces the decree of 9 August 2024.
The interest rates depend on the applicable prime interest rate. The prime rate changes in accordance with the interest rate applied by the European Central Bank to its main refinancing operations. Changes of less than 0,5 percentage points since the respectively last change of the prime rate remain out of consideration.
Applicable interest rates as of 18 September 2024
- Deferral interest rate pursuant to Sec 212 para 2 Austrian Federal Fiscal Code: 7.53%
- Interest on arrears (“Anspruchszinsen”) according to Sec 205 para 2 Austrian Federal Fiscal Code: 5.03%.
- Interest for suspension (“Aussetzungszinsen”) according to Sec 212a para 9 Austrian Federal Fiscal Code: 5.03%.
- Interest for appeal (“Beschwerdezinsen”) according to Sec 205a para 4 Austrian Federal Fiscal Code: 5.03%.
- VAT interest according to Sec 205c para 5 Austrian Federal Fiscal Code: 5.03%
- Interest on refund claims regarding COVID-19-grants (“Rückerstattungszinsen”) according to Sec 16 para 1 first sentence COFAG-NoAG: 5.03%
- Interest on refund claims regarding COVID-19-grants (“Rückerstattungszinsen”) according to Sec 16 para 1 second sentence COFAG-NoAG (applicable in state aid cases): 4.03%
Applicable from | Prime interest rate | Deferral | Suspension | Arrears | Appeal | VAT-interest | COVID-19-grant refund | COVID-19-grant refund |
16.03.2016 | -0.62% | 3.88% | 1.38% | 1.38% | 1.38% | - | - | - |
01.07.2021 | -0.62% | 1.38% | 1.38% | 1.38% | 1.38% | - | - | - |
27.07.2022 | -0.12% | 1.38% | 1.88% | 1.88% | 1.88% | 1.88% | - | - |
14.09.2022 | 0.63% | 2.63% | 2.63% | 2.63% | 2.63% | 2.63% | - | - |
02.11.2022 | 1.38% | 3.38% | 3.38% | 3.38% | 3.38% | 3.38% | - | - |
21.12.2022 | 1.88% | 3.88% | 3.88% | 3.88% | 3.88% | 3.88% | - | - |
08.02.2023 | 2.38% | 4.38% | 4.38% | 4.38% | 4.38% | 4.38% | - | - |
22.03.2023 | 2.88% | 4.88% | 4.88% | 4.88% | 4.88% | 4.88% | - | - |
21.06.2023 | 3.38% | 5.38% | 5.38% | 5.38% | 5.38% | 5.38% | - | - |
20.09.2023 | 3.88% | 5.88% | 5.88% | 5.88% | 5.88% | 5.88% | - | - |
01.07.2024 | 3.88% | 8.38% | 5.88% | 5.88% | 5.88% | 5.88% | - | - |
07.08.2024 | 3.88% | 8.38% | 5.88% | 5.88% | 5.88% | 5.88% | 5.88% | 4.88% |
18.09.2024 | 3.03% | 7.53% | 5.03% | 5.03% | 5.03% | 5.03% | 5.03% | 4.03% |
Ihr Kontakt
Florian Fiala, LL.M. (WU)
Florian Fiala ist Berufsanwärter im Bereich Tax Litigation bei Deloitte Wien. Sein Tätigkeitsschwerpunkt liegt im Steuerverfahrensrecht. Er ist regelmäßig als Fachautor und Vortragender tätig.
Mag. Madeleine Grünsteidl, LL.B. (WU), LL.M. (NYU)
Madeleine Grünsteidl ist Steuerberaterin bei Deloitte Wien. Ihre Tätigkeitsschwerpunkte liegen im Verfahrens- und Finanzstrafrecht, in der Beratung von Privatpersonen (Private Clients) sowie Körperschaften und im internationalen Steuerrecht. Zudem ist sie spezialisiert auf Fragestellungen im Zusammenhang mit dem Wirtschaftliche Eigentümer-Registergesetz. Sie ist regelmäßig als Fachautorin und Fachvortragende tätig.