Corporation tax declaration

General Information

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.

Enterprises Affected

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.

Caution

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

Requirements

See Enterprises Affected

Deadlines

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.

Competent authority

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.

Procedure

There is no specific procedure to be observed.

Required documents

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.

Costs and fees

There is no charge for the corporation tax declaration.

Legal bases

Körperschaftsteuergesetz 1988 in conjunction with the Einkommensteuergesetz 1988

Expert Information

Corporation tax guidelines (→ BMF)German text

Link to form

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

Electronically: Registration via FinanceOnline with login details, mobile phone signatureGerman text, card-based Citizen CardGerman text or EU login

Paper form: using a signed form

Means of redress or appeal

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.

Assistance and problem-solving services

There are no assistance or problem-solving services.
 
Further service points
 
Translated by the European Commission
Last update: 1 January 2021

Responsible for the content: Federal Ministry of Finance

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