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Notifying the tax office

General Information

The competent tax officeGerman text must be notified of the start and location of the business.

Tip

This is not necessary if notice is given to the competent business authority.

Please note

These rules also apply to all entrepreneurs from EU Member States in Austria.

If the company is going to be profitable in the tax year, a tax reference can be requested when giving notice. The tax reference must be quoted in all contact or correspondence with the tax office.

Companies wishing to conduct business within the EU internal market can apply for a VAT identification numberGerman text at the same time as they make their initial application.

Enterprises Affected

Incorporated companies and registered partnerships

Requirements

Commencement of trading activities

Deadline

Within a month of commencing the activity.

Competent Authority

For bodies and registered partnerships without separate legal personality:

Procedure

The competent tax office must be notified of the start and location of the business. Brief, informal notice is sufficient.

The tax office will then send the business start-up form, which must be completed and returned. A tax account is set up under the company's tax number and company name; all VATGerman text, income taxGerman text and wage-related tax payments are credited to, and debited from, this account.

The tax office issues statements for the tax account which show back payments, pre-payments or credits.

Documents Required

Completed company establishment form

Expenses

No fees or charges are payable.

Additional Information

Tip

Any queries can be answered by the information centre of the relevant tax officeGerman text.

Legal Basis

Körperschaftssteuergesetz 1988

Expert Information

No expert information is available.

To Form

For registered partnerships without separate legal personality: FinanzOnline (→ BMF)

Authentication and Signature

Please note

Notice of the opening of registered partnershipsGerman text without separate legal personalityGerman text can also be given on FinanzOnline (→ BMF)German text (function 'Anträge/Anmeldung Personengesellschaft' [applications/registering a registered partnership]). This FinanzOnline function is not available to legal entitiesGerman text and registered partnerships which do not have separate legal personality and separate assets, and are liable for tax under the tax rules.

Remedies

Not applicable

Auxiliary and Problemsolving Services

There are no assistance or problem-solving services.

Further service points

Tax Ombudsman of the Federal Ministry of FinanceGerman text

Translated by the European Commission
last update: 2 December 2020
responsible for content:
  • USP Editorial Staff
  • Federal Ministry of Finance

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