Tax Deadlines in December 2025

On 15.12.2025 the following declarations/payments are due:

• Advance VAT declaration for October 2025.
• Standardized Consumption Tax for October 2025.
• Capital Gains Tax for capital gains on debt securities for October 2025.
• Tax on energy, coal and natural gas for October 2025.
• Advertising Tax for October 2025.
• Digital Tax for October 2025.
• Wage Tax for November 2025.
• Employer Contribution to the family allowance compensation fund for November 2025.
• Surcharge to the Employer-Contribution for November 2025.
• Municipal Tax for November 2025.
• Social insurance payments for employees for November 2025.
• „U-Bahn-Steuer“ for Vienna for November 2025.
• Withholding Tax according to Sec 99 ICTA for November 2025.
• Intrastat-declaration for November 2025.

If the balance sheet date is 31 December 2025, 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 31.12.2025 the following declarations/payments are due:

• Recapitulative statement („Zusammenfassende Meldung“) for November 2025.
• Employee Tax assessment for 2020.
• Energy Tax Rebate for 2020.
• 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 2018 (deadline for real estate: 22 years), unless they are needed for pending proceedings.