On 6 July 2023, The Austrian National Council passed the Austrian Tax Amendment Act 2023 (AbgÄG 2023), including multiple reforms, some of which will be presented in more detail. New rules included in the Austrian Reorganisation Tax Act The Austrian Company Law Mobility Act will implement the EU Mobility Directive, providing for more flexibility on […]
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29The grace period for taxpayers with tax representation to submit tax returns for 2021 has been extended by the Austrian Ministry of Finance from one month (31 March to 30 April 2023) to six months (30 September 2023). Tax returns (e.g. individual and corporate income tax returns or annual VAT returns) must be submitted by […]
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As previously reported in our Tax Newsletter of 16 March 2022, the grace period for the submission of tax returns for 2020 for taxpayers with tax representatives was initially extended by three months (from 31 March 2022) to 30 June 2022. The Austrian Ministry of Finance (BMF) has now extended this period by a further three months […]
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Tax returns (e.g. individual and corporate income tax returns or annual VAT returns) generally have to be submitted by 30 June of the following year (if submitted electronically). The tax authority may extend the deadline for submission of tax returns on a case-by-case basis (discretionary decision) following a substantiated request (individual extension of submission deadline). If […]
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