Tax Deadlines in August 2024

On 14.8.2024 the following declarations/payments are due:

• Intrastat-declaration for July 2024.

On 15.8.2024 the following declarations/payments are due*:

• Advance VAT declaration for June 2024.
• Standardized Consumption Tax for June 2024.
• Capital Gains Tax for capital gains on debt securities for June 2024.
• Tax on energy, coal and natural gas for June 2024.
• Advertising Tax for June 2024.
• Digital Tax for June 2024.
• Wage Tax for July 2024.
• Employer Contribution to the family allowance compensation fund for July 2024.
• Surcharge to the Employer-Contribution for July 2024.
• Municipal Tax for July 2024.
• Social insurance payments for employees for July 2024.
• „U-Bahn-Steuer“ for Vienna for July 2024.
• Withholding Tax according to Sec 99 ICTA for July 2024.
• “Kammerumlage” (contribution to the chamber of commerce) for the second quarter of 2024.
• Vehicle Tax for the second quarter of 2024.
• Prepayments on Income Tax and Corporate Income Tax for the third quarter of 2024.

On 31.8.2024 the following declarations/payments are due*:

• Recapitulative statement („Zusammenfassende Meldung“) for July 2024.
• Prepayment on mandatory social insurance (“SVA-Pflichtversicherung”) for the third quarter of 2024.

_{* In case a due date ends on a Saturday, Sunday, public holiday, Good Friday or on 24 December, the due date may be shifted to the next business day.}