Deadline for tax returns 2021 extended until 30 September 2023!

The deadline for electronically filed annual tax returns generally ends on 30 June of the following year. In cases where taxpayers are represented by a tax advisor (so-called “Quotenvertreter:innen), the deadline is extended until 31 March of the second following year, whereby a grace period of one month is generally granted each year. Therefore, the tax returns usually have to be filed by 30 April of the second following year.

With the decree of the Ministry of Finance from 22 March 2023, the grace period for the submission of the tax returns for 2021 was extended from one to six months under the quota system. This is due to the still existing backlog resulting from the COVID-19 pandemic.

Accordingly, tax returns for 2021 of represented taxpayers which have neither been filed nor a deadline has been set will be deemed to have been filed on time if they are submitted via FinanzOnline by 30 September 2023.

If the submission of a quota case for 2021 is not possible until 30 September 2023, an individual deadline extension request must be submitted.

For those tax returns for which the tax authority set a new submission deadline and thereby recalling the quote deadline, the set deadline by the tax authority is still binding, but may be extended by individual request.