Tax Deadlines in February 2024

On 14 February 2024 the following declarations/payments are due:

• Intrastat-declaration for January 2024.

On 15 February 2024 the following declarations/payments are due:

• Advance VAT declaration for December 2023 or the fourth quarter 2023.
• Standardized Consumption Tax for December 2023.
• Capital Gains Tax for capital gains on debt securities for December 2023.
• Tax on energy, coal and natural gas for December 2023.
• Advertising Tax for December 2023.
• Digital Tax for December 2023.
• Wage Tax for January 2024.
• Employer Contribution to the family allowance compensation fund for January 2024.
• Surcharge to the Employer-Contribution for January 2024.
• Municipal Tax for January 2024.
• Social insurance payments for employees for January 2024.
• „U-Bahn-Steuer“ for Vienna for January 2024.
• Withholding Tax according to Sec 99 ICTA for January 2024.
• “Kammerumlage” (contribution to the chamber of commerce) for the fourth quarter 2023.
• Vehicle-Tax for the fourth quarter 2023.
• Prepayments on Income Tax and Corporate Income Tax for the first quarter 2024.
• Preparation and verification of the annual-receipt for the year 2023 (separately for each cash-register, if necessary).
• Payment of capital gains tax on income from cryptocurrencies for income from 2023.

On 29 February 2024 the following declarations/payments are due:

• Recapitulative statement („Zusammenfassende Meldung“) for January 2024.
• 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 2024.
• Electronic transmission of pay slips for persons employed in calendar year 2023.
• Electronic transmission of donor data for 2023 by donor-receiving organizations.