Tax Deadlines in December 2023

On 15.12.2023 the following declarations/payments are due:

• Intrastat-declaration for November 2023.
• Advance VAT declaration for October 2023.
• Standardized Consumption Tax for October 2023.
• Capital Gains Tax for capital gains on debt securities for October 2023.
• Tax on energy, coal and natural gas for October 2023.
• Advertising Tax for October 2023.
• Digital Tax for October 2023.
• Wage Tax for November 2023.
• Employer Contribution to the family allowance compensation fund for November 2023.
• Surcharge to the Employer-Contribution for November 2023.
• Municipal Tax for November 2023.
• Social insurance payments for employees for November 2023.
• „U-Bahn-Steuer“ for Vienna for November 2023.
• Withholding Tax according to Sec 99 ICTA for November 2023.

On 31.12.2023 the following declarations are due if this is the balance sheet date as well:

• 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 31.12.2023 the following declarations/payments are due:

• Employee Tax assessment for 2018.
• Energy Tax Rebate for 2018.
• 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 2016 (deadline for real estate: 22 years), unless they are needed for pending proceedings.

On 2.1.2024 the following declarations/payments are due:

• Recapitulative statement („Zusammenfassende Meldung“) for November 2023.