On 15 April 2024 the following declarations/payments are due:
- Advance VAT declaration for February 2024.
- Standardized Consumption Tax for February 2024.
- Capital Gains Tax for capital gains on debt securities for February 2024.
- Tax on energy, coal and natural gas for February 2024.
- Advertising Tax for February 2024.
- Digital Tax for February 2024.
- Wage Tax for March 2024.
- Employer Contribution to the family allowance compensation fund for March 2024.
- Surcharge to the Employer-Contribution for March 2024.
- Municipal Tax for March 2024.
- Social insurance payments for employees for March 2024.
- „U-Bahn-Steuer“ for Vienna for March 2024.
- Withholding Tax according to Sec 99 ICTA for March 2024.
- Intrastat-declaration for March 2024.
On 30 April 2024 the following declarations/payments are due:
- Recapitulative statement („Zusammenfassende Meldung“) for March 2024.
- Stability Levy („Bankenabgabe“) for the second quarter of 2024.
- Submission of the 2023 annual returns in paper form (as far as permissible) for Income tax, corporate income tax, value added tax as well as for the determination of income according to section 188 of the Federal Fiscal Code.
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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).