On 14.8.2024 the following declarations/payments are due:
- Intrastat-declaration for July 2024.
On 15.8.2024 the following declarations/payments are due*:
- Advance VAT declaration for June 2024.
- Standardized Consumption Tax for June 2024.
- Capital Gains Tax for capital gains on debt securities for June 2024.
- Tax on energy, coal and natural gas for June 2024.
- Advertising Tax for June 2024.
- Digital Tax for June 2024.
- Wage Tax for July 2024.
- Employer Contribution to the family allowance compensation fund for July 2024.
- Surcharge to the Employer-Contribution for July 2024.
- Municipal Tax for July 2024.
- Social insurance payments for employees for July 2024.
- „U-Bahn-Steuer“ for Vienna for July 2024.
- Withholding Tax according to Sec 99 ICTA for July 2024.
- “Kammerumlage” (contribution to the chamber of commerce) for the second quarter of 2024.
- Vehicle Tax for the second quarter of 2024.
- Prepayments on Income Tax and Corporate Income Tax for the third quarter of 2024.
On 31.8.2024 the following declarations/payments are due*:
- Recapitulative statement („Zusammenfassende Meldung“) for July 2024.
- Prepayment on mandatory social insurance (“SVA-Pflichtversicherung”) for the third quarter of 2024.
* In case a due date ends on a Saturday, Sunday, public holiday, Good Friday or on 24 December, the due date may be shifted to the next business day.
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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).