Organisation : Business Service Portal
Facility Name : Local Tax
Country : Austria
Website : https://www.usp.gv.at/steuern-finanzen/kommunalsteuer.html
What is Local Tax in Austria?
The local tax is an exclusive municipal tax. Municipal tax is subject to companies that pay wages to employees in a facility located in Germany. The company must pay local taxes in those municipalities where the company is located.
Related / Similar Facility : Business Service Portal Austria Advertising Tax
Who in Austria Has To Pay Local Tax?
Entrepreneurs within the meaning of the Local Tax Act are those who carry out a commercial or professional activity independently. Underwomen’s public corporations are only active commercially or professionally within the framework of their commercial enterprises and their agricultural and forestry enterprises.
From the city tax are exempt:
** The Austrian Federal Railways and Private Railways with 66 percent of the assessment base
** Corporations, associations of persons or assets, insofar as they serve charitable purposes and/or non-profit purposes in the field of health care, child, youth, family, sick, disabled, blind and elderly care.
** One of the aforementioned legal entities (e.g. no individuals), the aforementioned purposes according to the legal basis and management, and at least one of the tax-gated areas of welfare must be available cumulatively in order to be able to pronounce exemption.
Note:
In Vienna, companies must pay a tender in addition to local tax. The service delivery declaration (→city of Vienna) can be done online.
How is Local Tax Calculated in Austria?
The local tax is 3 percent of the tax base. The calculation is based on the sum of wages, which were paid out in a calendar month to the employees of a company’s site. Only those establishments that are located in an Austrian municipality are decisive.
How To Pay Local Tax in Austria?
To pay the local tax, the company needs a tax account in the respective municipalities/municipalities. The opening of the tax account must be requested in writing. Some communities also offer an online form for this purpose. As soon as the drop-in account has been set up, the company will receive a letter with the tax account number.
The company must charge the municipal tax for each calendar month itself and pay the municipality entitled to the eligible municipality by the 15th of the following month. After the end of the calendar year, the company must no later than 31. To file a local tax return in March of the following year. If there is an Internet connection, it must submit the local tax return via FinanzOnline.
Local Tax Return in Austria
The local tax return must be held by 31 no later than 31 after the end of the calendar year. March of the following year will be transmitted via Finanz Online. The entrepreneur must charge the local tax for each calendar month itself and pay the municipality entitled to the camp by the 15th of the following month.
The tax liability arises at the end of the calendar month, in the
** Wage payments to the employees/service providers (payments to free receivers of non-employees and shareholder managing directors)
** Paid fees to foreign labour disposers or foreign labour allowants
** Active references to a public corporation have been replaced.
Furthermore, the entrepreneur has appeared to the responsible municipality for each past calendar year until 31. March of the following year to submit an annual tax return on the calculation basis. At the end of operation of a single establishment in a municipality, the tax return must be submitted within one month of the closure of the establishment.