Corporate income tax return

General information

Corporate income tax is assessed at the end of the calendar year (assessment period) according to the income accrued by the corporation during this assessment period. The corporation has to sbmit a corporate income tax return for the past calendar year (or for a different financial year).

Enterprises affected

Entrepreneurs who chose, as the legal form of their company, a limited liability company or another legal person such as a company limited by shares, as well as other corporations liable to corporate income tax.

Deadlines

Corporate income tax returns must be filed by 30 April of the following year or sent electronically via FinanzOnline by 30 June of the following year. In individual cases, the deadline for submission of tax returns can be extended upon reasoned request. If a company is represented by a tax representative, it will generally have more time to submit its tax return.

Competent authority

Since 1 January 2021 the Tax Authority for Large Traders (→ BMF)^{German text} ist responsible for entrepreneurs whose two most recently announced sales revenues or turnover declared in the two most recent annual turnover tax returns have exceeded more than 10 million Euro each. Otherwise the Tax Authority Austria (→ BMF)^{German text} is responsible since 1 January 2021.

Procedure

The corporate income tax return must be sent electronically via FinanzOnline (→ BMF)^{German text}.

Traders registered on the business service portal (USP) are able to make use of FinanzOnline and many more online procedures with a single sign-on to the USP. More detailed information about registering with the USP can be obtained from the Online Advisor for USP Registration.

If it is infeasible to submit the corporate income tax return electronically due to a lack of the necessary technology (e.g. no internet connection), the corporate income tax return must be submitted to the competent tax office.

The tax office issues a decision after the corporate income tax return has been submitted (assessment).

Required documents

The statement of assets and liabilities (financial statement, balance sheet) and existing annual reports (business reports) or trustee reports (audit reports) must be attached to the corporate income tax return. This is can be done either electronically (e-balance sheet) or in paper form.

Costs and fees

There is no charge for the corporate income tax return.

Legal bases

• Körperschaftsteuergesetz in conjunction with the Einkommensteuergesetz
• Deadline for submission of tax returns: section 134 of the Bundesabgabenordnung (BAO)
• Attachments to the corporate income tax return: section 44 paragraph 1 and 3 of the EStG

Expert information

Corporate income tax guidelines

Link to form

• Form K1^{German text} for corporations with unlimited tax liability that have to prepare accounts (e.g. private limited liability company, public limited liability company) (translation assistance K1-UK)
• Form K2^{German text} for entities with unlimited tax liability that do not fall under section 7 paragraph 3 of the KStG 1988 (e.g. certain associations) (translation assistance K2-UK)
• Form K3^{German text} for entities with limited tax liability (e.g. for foreign corporations with domestic income or corporations under public law)
• FinanzOnline^{German text}
  • FinanzOnline guide "Login and submission of declarations"

Authentication and signature

Electronically: Registration via FinanceOnline with login details, ID Austria (→ oesterreich.gv.at)^{German text} or EU login

Paper form: using a signed form

Means of redress or appeal

There is a legal remedy against the decision issued by the tax office in the form of an appeal. The appeal must be filed within one month, calculated from delivery of the contested decision.

Assistance and problem-solving services