On 15 May 2024 the following declarations/payments are due:
- Advance VAT declaration for March 2024 (or the first quarter of 2024).
- Standardized Consumption Tax for March 2024.
- Capital Gains Tax for capital gains on debt securities for March 2024.
- Tax on energy, coal and natural gas for March 2024.
- Advertising Tax for March 2024.
- Digital Tax for March 2024.
- Wage Tax for April 2024.
- Employer Contribution to the family allowance compensation fund for April 2024.
- Surcharge to the Employer-Contribution for April 2024.
- Municipal Tax for April 2024.
- Social insurance payments for employees for April 2024.
- „U-Bahn-Steuer“ for Vienna for April 2024.
- Withholding Tax according to Sec 99 ICTA for April 2024.
- “Kammerumlage” (contribution to the chamber of commerce) for the first quarter of 2024.
- Vehicle Tax for the first quarter of 2024.
- Prepayments on income Tax and Corporate Income Tax for the second quarter of 2024.
On 16 May 2024 the following declarations/payments are due:
- Intrastat-declaration for April 2024.
On 31 May 2024 the following declarations/payments are due:
- Recapitulative statement („Zusammenfassende Meldung“) for April 2024.
- Prepayment on mandatory social insurance (“SVA-Pflichtversicherung) for the second quarter of 2024.
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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).