Extended declaration deadlines for the years 2020 to 2024

The declaration deadlines in advised and non-advised cases for the 2020 tax period as well as the interest-free grace periods have already been extended by 3 months by the ATAD Implementation Act of June 25, 2021. The submission deadline thus ended in advised cases on May 31, 2022.

In the BMF letter of April 1, 2022, the Federal Ministry of Finance announced that for the period between the expiry of the deadline (May 31, 2022) and the entry into force of the Fourth Corona Tax Assistance Act, there was no late filing within the meaning of Section 152 (1) Fiscal code [Abgabenordnung]. Thus, no late filing surcharges were assessed for this period.

Now it is official: on June 10, 2022, the Federal Council approved the Fourth Corona Tax Assistance Act. Among other things, this leads to an extension of the declaration deadlines. For advised cases, the deadline for the taxation period 2020 was extended by another 3 months to August 31, 2022. Furthermore, the declaration deadlines in advised and non-advised cases were extended for the taxation periods 2021 to 2024, but with a successive deadline meltdown. 

These are the extended declaration deadlines:

At the end of the 2024 assessment period in advised cases or the 2023 assessment period in non-advised cases, the original declaration deadlines will apply again.