Municipal tax declaration

General Information

The municipal tax declaration must be sent via FinanzOnline at the end of the calendar year, by 31 March of the following year at the latest. The entrepreneur must calculate the municipal tax for each calendar month themselves and pay the entitled municipality by the 15th day of the following month.

Caution

In general, these rules also apply to entrepreneurs from EU Member States in Austria.

The tax is due at the end of the calendar month in which

  • wage payments are made to employees (payments to freelancers and shareholder-directors),
  • recruitment fees are paid to foreign staff leasing agencies or
  • salaries paid to a public body have been reimbursed.

In addition, the entrepreneur must submit an annual tax declaration to the competent municipality relating to the basis of calculation at the end of each calendar year, by 31 March of the following year at the latest. Should business operations cease at a sole establishment in a municipality, the tax declaration must be submitted within one month of the closure of the operating facility.

Please note

If the self-assessed calculation by the entrepreneur does not prove to be correct, or if the self-assessed municipal tax is not paid, or not paid in full, the municipality will issue a municipal tax notice. Such a notice shall not be issued if the taxable party subsequently corrects the self-assessment.

Enterprises Affected

The affected companies are those which pay a salary to employees at permanent business establishments located within Austria.

These employees include:

  • persons who are in an employment relationship subject to wage tax
  • freelancers
  • shareholder-directors holding a major interest
  • persons allocated for service by a public body

Entrepreneurs within the meaning of the Kommunalsteuergesetzes are those who independently carry out commercial or professional activity. Public bodies are only commercially or professionally active in the context of their commercial operations and their agricultural and forestry operations. Anyone else qualifying as an entrepreneur is governed by Section 3 of the Kommunalsteuergesetz 1993.

Requirements

See General Information

Deadlines

  • Payment of municipal tax: by the 15th day of the following month
    If salaries for the previous year are paid out after 15 January up to the 15 February, the municipal tax is to be paid by 15 February of the following year.
  • Municipal tax declaration: by 31 March of the following year; upon closure of a business establishment, within one month of closure.

Competent authority

  • The local authorityGerman text for the area in which the business establishment is located
  • In chartered urban districts: the municipal executiveGerman text for the area in which the business establishment is located
  • in Vienna:
    • Account-keeping unit: Accounting Department/Accounting and Taxes (Municipal Department 6)
    • Contact for legal questions: Accounting and Taxes (Municipal Department 6)

Procedure

No form needs to be submitted when paying the municipal tax by the 15th day of the following month.

Municipal tax declaration

The tax declaration must be submitted electronically via FinanzOnline. In this case, an entrepreneur with business establishments in more than one municipality needs to submit only one municipal tax declaration.

If it is infeasible for the entrepreneur to submit electronically due to technological issues, the tax declaration must be sent to the municipality using an official form. The municipalities must send data from the tax declarations relating to the respective tax bases payable to them to the Federal tax authorities via FinanzOnline. This tax declaration must also include, on an annual basis, the total tax base payable by the company split between the municipalities concerned (division into months is not necessary). In this case, an entrepreneur with business establishments in more than one municipality must send the same official form to each municipality.

Should a sole business establishment in a municipality be closed, the tax declaration must be submitted within one month of the closure; this deadline is not relevant if the company still has one or more business establishments in this municipality.

Required documents

No specific documents are required.

Costs and fees

No fees or charges are payable.

Legal bases

Kommunalsteuergesetz 1993 (KommStG 1993)

Expert Information

Information on the Kommunalsteuergesetz 1993 (→ BMF)German text

Link to form

Translated by the European Commission
Last update: 1 January 2021

Responsible for the content: Federal Ministry of Finance

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