Service: Important tax due dates for the first 6 months of 2013

Feb. 28, 2013:

• Payroll Summary ("Jahreslohnzettel 2012" (form L 16), submission of data for certain services rendered in 2012 according to § 109a EStG (form E 109a) and submission of data for certain payments to foreign countries according to § 109b EStG (formE 109b) via ELDA (elektronischer Datenaustausch mit den Sozialversicherungsträgern; www.elda.at ) or in case of major employers via ÖSTAT (Statistik Austria).

March 31, 2013:

• due date for annual tax declarations 2012 for "Kommunalsteuer" and "Dienstgeberabgabe" (in Vienna: "U-Bahnsteuer")

April 30, 2013:

• due date for filing of annual tax declarations 2012 with the tax office if submission is done on paper forms.

June 30, 2013:

• due date for filing of annual tax declarations 2012 with the tax office via FinanzOnline (with an exemption for tax advisors being applicable "Quotenregelung").