Self assessment, tax declaration and distribution possibilities

Representatives of parties who perform self-assessment must pay the self-assessed real estate transfer tax to the tax office at the latest by the 15th day of the second month following the calendar month in which the self-assessment took place.

Unless self-calculated by an authorized party representative, taxable acquisition transactions must be reported to the tax office with a tax return by the 15th day of the month following the calendar month in which the tax liability arose; the tax return must be submitted electronically via FinanzOnline by an authorized party representative.

Caution

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

Translated by the European Commission
Last update: 1 January 2021

Responsible for the content: Federal Ministry of Finance

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