taxnewsletter

T A X
N E W S L E T T E R
Tax Returns 2006 – time limit
General remarks
The tax returns 2006 (Income Tax, VAT and Corporation Tax) have to be filed with the tax office
until April 30, 2007. If the tax return will be filed electronically by “Finanz Online”, the time limit
will be streched until June 30, 2007. Taxpayers are obliged to file tax returns electronically by
“Finanz Online” if an internet access is existing. Only „Arbeitnehmerveranlagungen“ (tax returns for
employees) are exempted.
Tax
Kind of Form
Due Date
Income Tax, VAT, Corporation
Tax
Income Tax, VAT, Corporation
Tax
Tax Return for employees =
Arbeitnehmerveranlagung
Tax Return for employees =
Arbeitnehmerveranlagung
Paper
April 30 of the following year
FINANZOnline
June 30 of the following year
Obligation
September 30 of the following year
Voluntarily
5 years
Due Date for clients of Casapicola & Gross
Above mentioned due dates do not apply for clients of Casapicola & Gross. Please be aware that as
of Oktober 1, 2007 the tax office will charge interest („Anspruchszinsen“) on Income Tax and
Corporation Tax payments for 2006.
Tax payments for the year 2006, which will be assessed by the tax office later than September 30,
2007, will cause interest payments of 5% per anno. In order to inform you if a tax payment for 2006
will be expected, we have to prepare your tax return and compute your tax burden.
We kindly ask you to send us all documents and invoices in order to prepare your tax return 2006 in
time.
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On the other hand you can use the tax office as a creditor with a tax rate of 5%. These interests are
not tax deductible.
Dr. Manfred Gross
Vienna, May 2007
Casapicola & Gross
WP & Stb GmbH
Die Inhalte in diesem newletter stellen lediglich allgemeine Informationen dar und ersetzen nicht individuelle Beratung im Einzelfall. Casapicola und
Gross übernehmen keine Haftung für Schäden, welcher Art auch immer, aufgrund der Verwendung der hier angebotenen Informationen. Casapicola
und Gross übernehmen insbesondere keine Haftung für die Richtigkeit und Vollständigkeit des Inhalts der newsletter.
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