Tax Deadlines in February 2025

On 14.02.2025 the following declarations/payments are due:

• Intrastat-declaration for January 2025.

On 15.02.2025* the following declarations/payments are due:

• Advance VAT declaration for December 2024 for the fourth quarter 2024.
• Standardized Consumption Tax for December 2024.
• Capital Gains Tax for capital gains on debt securities for December 2024.
• Tax on energy, coal and natural gas for December 2024.
• Advertising Tax for December 2024.
• Digital Tax for December 2024.
• Wage Tax for January 2025.
• Employer Contribution to the family allowance compensation fund for January 2025.
• Surcharge to the Employer-Contribution for January 2025.
• Municipal Tax for January 2025.
• Social insurance payments for employees for January 2025.
• „U-Bahn-Steuer“ for Vienna for January 2025.
• Withholding Tax according to Sec 99 ICTA for January 2025.
• Payment of capital gains tax on income from cryptocurrencies for income from 2024.
• “Kammerumlage” (contribution to the chamber of commerce) for the fourth quarter 2024.
• Vehicle-Tax for the fourth quarter 2024.
• Prepayments on Income Tax and Corporate Income Tax for the first quarter 2025.
• Preparation and verification of the annual-receipt for the year 2024 (separately for each cash-register, if necessary).

On 28.02.2025 the following declarations/payments are due:

• Recapitulative statement („Zusammenfassende Meldung“) for January 2025.
• Obligation to submit the notifications according to Sec 109a, 109b of the Income Tax Act in case of electronic submission.
• Prepayment on mandatory social insurance (“SVA-Pflichtversicherung”) for the first quarter 2025.
• Electronic transmission of pay slips for persons employed in calendar year 2024.
• Electronic transmission of donor data for 2024 by donor-receiving organizations.

* 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.