Corporation tax declaration
table of content
Corporation tax is assessed at the end of the calendar year (assessment period) according to the income accrued by the corporation during this assessment period. The corporation has issued a corporation tax declaration for the past calendar year.
Entrepreneurs who chose, as the legal form of their company, a limited liability company or another legal person such as a company limited by shares, as well as other corporations liable to corporation tax.
These rules also apply to all entrepreneurs from EU Member States in Austria.
See Enterprises Affected
Corporation tax declarations must be filed by 30 April of the following year or sent electronically via FinanzOnline by 30 June of the following year (section 134 paragraph 1 of the Bundesabgabenordnung). In individual cases, the deadline for submission of tax declarations can be extended upon reasoned request (section 134 paragraph 2 of the BAO). If a company is represented by a tax representative, it will generally have more time to submit its tax declaration.
Since 1 January 2021 the Tax Authority for Large Traders ist responsible for entrepreneurs whose two most recently announced sales revenues or turnover declared in the two most recent annual turnover tax returns have exceeded more than 10 million Euro each. Otherwise the Tax Authority Austria is responsible since 1 January 2021.
There is no specific procedure to be observed.
The statement of assets and liabilities (financial statement, balance sheet) and existing annual reports (business reports) or trustee reports (audit reports) must be attached to the corporation tax declaration (section 44 paragraph 1 and 3 of the EStG). This is can be done either electronically (e-balance sheet) or in paper form.
There is no charge for the corporation tax declaration.
Corporation tax guidelines (→ BMF)German text
The corporate tax declaration must be sent electronically via FinanzOnline (→ BMF)German text.
Entrepreneurs registered on the business service portal (USP) are able to make use of FinanzOnline and many more online procedures with a single sign-in to the USP. More detailed information about registering with the USP can be obtained from the Online Advisor for USP Registration.
If it is infeasible to submit the corporation tax declaration electronically due to a lack of the necessary technology (e.g. no internet connection), the corporation tax declaration must be submitted to the competent tax office:
- Form K1 for corporations with unlimited tax liability that have to prepare accounts (e.g. private limited liability company, public limited liability company)
- Form K2 for entities with unlimited tax liability that do not fall under section 7 paragraph 3 of the KStG 1988 (e.g. certain associations)
- Form K3 for entities with limited tax liability (e.g. for foreign corporations with domestic income or corporations under public law)
Authentication and Signature
Paper form: using a signed form
Following submission of the corporation tax declaration, the tax office issues a decision, against which there is a legal remedy in the form of an appeal. The appeal must be filed within one month, calculated from delivery of the contested decision.
Auxiliary and Problemsolving Services
responsible for content: Federal Ministry of Finance