Tax return

The annual tax return (for income, value added and corporation tax as well as declaration of revenue by business partnerships or associations – assessment return) must be submitted, with enclosures, to the tax office (→ BMF)^{German text} (section 134 Bundesabgabenordnung) by 30 April of the following year.

If annual tax returns 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).

In the case of representation by a professional party representative (or by an authorized auditing association), longer deadlines are also possible within the framework of an automated quota system (section 134a Bundesabgabenordnung).

Tax returns 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 returns themselves may file their tax returns in paper form if their previous year’s turnover does not exceed 35,000 Euro.

In the event of a tax return 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}
Traders registered on the USP are able to make use of FinanzOnline and many other online procedures with a single sign-on to the USP. More detailed information about registering with the USP can be obtained from the online advisor for USP registration^{German text}.

Legal bases

Sections 134, 134a, 135 of the Bundesabgabenordnung (BAO)