§ 191 Tax Act (StG) - Due Date

1. General Due Date for periodically owed income, wealth, profit, and capital taxes, as well as personal tax, is December 31 of the calendar year in which the tax period ends.

2. Other taxes, fines, and reminder fees become due upon the delivery of the invoice.

3. In any case, the tax becomes due

a. on the day the taxable person who intends to leave the country permanently makes arrangements to depart,

b. upon registration for the dissolution of a taxable legal entity in the commercial register,

c. at the time the foreign taxable person gives up their business operation or their participation in a domestic business operation, their domestic establishment, their domestic real estate, or their claims secured by domestic real estate,

d. upon the opening of bankruptcy proceedings against the taxable person,

e. upon the death of the taxable person.

4. The due date remains unchanged even if, at that time, the assessment has not yet been conducted or if an objection or appeal has been filed against the assessment.

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