On 14.6.2024 the following declarations/payments are due:
- Intrastat-declaration for May 2024.
On 17.6.2024 the following declarations/payments are due:
- Advance VAT declaration for April 2024.
- Standardized Consumption Tax for April 2024.
- Capital Gains Tax for capital gains on debt securities for April 2024.
- Tax on energy, coal and natural gas for April 2024.
- Advertising Tax for April 2024.
- Digital Tax for April 2024.
- Wage Tax for May 2024.
- Employer Contribution to the family allowance compensation fund for May 2024.
- Surcharge to the Employer-Contribution for May 2024.
- Municipal Tax for May 2024.
- Social insurance payments for employees for May 2024.
- „U-Bahn-Steuer“ for Vienna for May 2024.
- Withholding Tax according to Sec 99 ICTA for May 2024.
On 1.7.2024 the following declarations/payments are due:
- Recapitulative statement („Zusammenfassende Meldung“) for May 2024.
- Online submission of tax returns 2023 Submission deadline for income tax, VAT and CIT returns as well as the “Feststellungserklärung” via FinanzOnline, incase those are not subject to the quota agreement (“Quotenregelung”) of your tax advisor.
- Input tax refund 2023 End of the application period for entrepreneurs from third countries who have paid input tax in Austria in 2023.
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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).