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Tax Deadlines December 2022

Anmeldung zum Erhalt von Informationen und Newslettern

On 15 December 2022 the following declarations/payments are due:

Advance VAT declaration for October 2022.
Recapitulative statement („Zusammenfassende Meldung“) for November 2022.
Capital Gains Tax for capital gains on debt securities for October 2022. 
Standardized Consumption Tax for October 2022.
Tax on energy, coal and natural gas for October 2022.
Advertising Tax for October 2022.
Digital Tax for October 2022.
Wage Tax for November 2022.
Employer-Contribution to the family allowance compensation fund for November 2022.
Surcharge to the Employer-Contribution for November 2022.
Social insurance payments for employees for November 2022.
Municipal Tax for November 2022.
„U-Bahn Steuer“ for Vienna for November 2022.
Withholding Tax defined according to Sec 99 ICTA for November 2022.

On 31 December 2022 the following declarations/payments are due:

Employee Tax assessment for 2017.
Energy Tax Rebate for 2017.
Cash registry: Obligation to print and proof the year-end-receipt
The end of the seven-year retention period for books, records and receipts for the year 2015 (deadline for real estate: 22 years), unless they are needed for pending proceedings.

On 31 December 2022 the following declarations are due if this is the balance sheet date as well:

 • Transfer prices for group sales above EUR 750 million: Notification to the tax office regarding country-by-country reporting.
Contract research: notification to the customer if the research premium is claimed.