Skip to main content

Tax Deadlines in December 2024

Subscribe to receive information and newsletters

Subscription to our newsletters is currently only available in German.

On 13.12.2024 the following declarations/payments are due:

  • Intrastat-declaration for November 2024.

On 16.12.2024 the following declarations/payments are due:

  • Advance VAT declaration for October 2024.
  • Standardized Consumption Tax for October 2024.
  • Capital Gains Tax for capital gains on debt securities for October 2024.
  • Tax on energy, coal and natural gas for October 2024.
  • Advertising Tax for October 2024.
  • Digital Tax for October 2024.
  • Wage Tax for November 2024.
  • Employer Contributionto the family allowance compensation fund for November 2024
  • Surcharge to the Employer-Contribution for November 2024.
  • Municipal Tax for November 2024.
  • Social insurance payments for employees for November 2024.
  • „U-Bahn-Steuer“ for Vienna for November 2024.
  • Withholding Tax according to Sec 99 ICTA for November 2024.

If the balance sheet date is 31 December 2024, the following are due at the end of the year:

  • 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.


On 31.12.2024 the following declarations/payments are due:

  • Recapitulative statement („Zusammenfassende
    Meldung“) for November 2024
  • Employee Tax assessment for 2019.
  • Energy Tax Rebate for 2019.
  • 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 2017 (deadline for realestate: 22 years; unless they are needed for pending proceedings.