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Tax declaration

The annual tax declaration (for income, value added and corporation tax as well as declaration of revenue by business partnerships or associations on their assessment return) must be submitted, with enclosures, to the tax officeGerman text (section 134 Bundesabgabenordnung) by 30 April of the following year.

Caution

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

If annual declarations are submitted electronically via FinanzOnline, the deadline is extended to 30 June of the following year. These deadlines may be extended upon reasoned request to the tax office. Such a request for a deadline extension can also be submitted electronically via FinanzOnline (Other services/Deadline extension). You may also qualify for a longer deadline if you are represented by a "tax representative".

Entrepreneurs registered on the USP are able to make use of FinanzOnline and many other online proceduresGerman text 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 registrationGerman text.

Declarations must generally be submitted online, unless this is infeasible due to a lack of the necessary technology (no internet connection). Only then may official forms be used. Additionally, those taxable parties who submit their tax declarations themselves may file their declaration in paper form if their previous year’s turnover does not exceed 35,000 Euro.

In the event of a tax declaration being submitted late, a late surcharge may be applied of up to 10 per cent of the prescribed tax amount, if the delay is not justifiable (§ 135 BAO).

Further links

FinanzOnline (→ BMF)German text

Legal basis

Sections 134 and 135 of the Bundesabgabenordnung (BAO)

Translated by the European Commission
last update: 1 January 2021

responsible for content: Federal Ministry of Finance

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