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.