These time limits may be extended at the reasoned request
Basically, you are obliged to file an income tax return if you are asked by the tax office (ยง forty-two, Para-one Z-one of the income tax act - EStG), i.e. No prompt is issued is to be distinguished, whether in income, wages and taxable income are included or notAn obligation to submit an income tax return for unlimited taxpayers (persons with an Austrian residence or ordinary residence in Austria), in particular in those cases in which the tax-free base income is exceeded, and not only a single wage tax paid related to: Regardless of the amount of income book-keeping of income of an income taxpayer to submit tax return. Thus, you can assume that you need to submit as a rule, an income tax return if your income is as unlimited tax liability unlimited Taxable. Euro (or Euro) a year, tops, unless you have only a single (or consecutive) of employment(se) or only a single pension paying. The levy of an income tax Declaration is also recommended in the event of a loss, because this is the reason and the amount of legally for the purposes of the Loss carry-forward know standard. In the framework of the tax Declaration of the income, and any further taxation characteristics of the respective calendar year are disclosed (in particular, the amount of income that is deductible special expenses, extraordinary expenses, child allowances). In the case of representation by a tax consultant a tax consultant or a business Trustee a Trustee even longer periods are possible. For more information about financial Online, see 'procedures' and 'Electronic Tax Declaration'.
In certain cases, other supplements (in addition to income tax Declaration - E and E a) are required: to the Extent that no data entry by means of financial is Online, all the required forms in the forms database on the pages of the Federal Ministry of Finance, or at all tax offices.
