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Austria: Domestic Corporate Taxation

Filing Requirements and Payment of Tax

The standard tax year is the calendar year and tax returns must be filed by the end of April or, if filed electronically, by end of June. Unauthorised late filing may incur a maximum penalty of 10% of the tax due.

Quarterly payments are due on February 15, May 15, August 15 and November 15, and are based on the previous years’ figures.

 

 

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