Tax appeals, payment deferral and letters to the Austrian tax office
Since 2021 Austria has a single tax office, the Finanzamt Österreich, with no local competence: every letter goes to PO Box 260, 1000 Vienna, quoting the tax number, and only taxpayers looked after by the large-business office write to PO Box 251. The Federal Fiscal Code (BAO) takes FinanzOnline, post, fax or delivery in person; an e-mail is no submission at all (§§ 85, 86a BAO). Days in the post do not count towards a deadline (§ 108(4) BAO), but the Federal Fiscal Court accepts that only for the Österreichische Post AG, so FinanzOnline, fax or an early letter is safer.
The documents are written in German, under Austrian law, and each one's page describes it in English. Against an assessment the remedy is the tax appeal (Bescheidbeschwerde), within one month of service, naming the assessment, the points attacked, the changes sought and the reasons (§§ 243, 245, 250 BAO). The month can be extended on a reasoned request (§ 245(3) BAO). An appeal does not stop payment; an application to suspend collection does (§ 212a BAO). After the office's preliminary decision, a request to refer the case to the Federal Fiscal Court follows within a month (§ 264 BAO). After the deadline, the office may still set aside a wrong assessment on an application made within a year, at its discretion (§§ 299, 302 BAO).
Anyone who cannot pay at once applies for deferral or instalments (§ 212 BAO); deferral interest arises only where the taxes concerned exceed € 750 in all. Income-tax prepayments can be reduced until 30 September (§ 45 EStG 1988). Closing a business is reported to the tax office within a month (notice of closure). Waiving the small-business exemption binds for five years and is revoked only from the start of a year, by 31 January (§ 6(3) UStG 1994). None of it is tax advice.
The documents
11 forms available to fill out or download.
Application to set aside a tax assessment under § 299 BAO (Austria)
The application to Austria's tax office, the Finanzamt Österreich, to set aside a tax assessment whose ruling is wrong, under § 299 of the Austrian Federal Fiscal Code (BAO) — the route once the one-month deadline for a complaint has passed. It must be lodged within one year of notification of the assessment (§ 302 BAO), names the assessment and says why it is wrong; a new assessment is issued together with the setting aside. Whether to set it aside is at the tax office's discretion. Through FinanzOnline, by post or fax: an e-mail is no submission at all (§§ 85, 86a BAO). In German.
Request to extend the deadline for a tax complaint (Austria)
The request to Austria's tax office, the Finanzamt Österreich, to extend the one-month deadline for a complaint against a tax assessment (§ 245 Abs 3 of the Austrian Federal Fiscal Code, BAO) — when documents are missing or there is not enough time for the grounds. It must be lodged, with reasons, before the deadline ends, and may be repeated; it halts the deadline until it is decided, but never beyond the day requested (§ 245 Abs 4 BAO). With the assessment, the date of service, the current end of the deadline and the day sought. Through FinanzOnline, by post or fax: an e-mail is no submission at all (§§ 85, 86a BAO). In German.
Request to refer a tax complaint to the Federal Fiscal Court (Austria)
The request (Vorlageantrag) to have your complaint decided by Austria's Federal Fiscal Court (Bundesfinanzgericht) when the tax office's preliminary decision on it (Beschwerdevorentscheidung) does not settle the matter, under § 264 of the Austrian Federal Fiscal Code (BAO): within one month of service, lodged with the tax office. It names the preliminary decision, can add grounds, and is the last chance to ask for an oral hearing and a panel (§§ 272, 274 BAO); a fresh application to suspend collection is optional. Through FinanzOnline, by post or fax: an e-mail is no submission at all (§§ 85, 86a BAO). In German.
Application to suspend collection of disputed tax (Austria)
The application to Austria's tax office, the Finanzamt Österreich, to suspend collection of a disputed tax until your complaint is decided, under § 212a of the Austrian Federal Fiscal Code (BAO) — because a complaint alone does not stop payment. With the assessment, the date of the complaint, the amount and how it is worked out (§ 212a Abs 3 BAO); it can be made afresh after a request for referral to the Federal Fiscal Court (§ 212a Abs 5 BAO). While it is pending, no enforcement is taken. Through FinanzOnline, by post or fax: an e-mail is no submission at all (§§ 85, 86a BAO). In German.
Notice of business closure (Austria)
The letter telling Austria's single tax office, the Finanzamt Österreich, that your business is being closed, sold or handed over — required within one month under the Austrian Federal Fiscal Code (§§ 120, 121 BAO), with no prescribed form. It gives the tax number, the kind and address of the business, its last day and any buyer, and asks for the income tax prepayments to be adjusted. Submit it through FinanzOnline, by post or by fax: an e-mail is no submission at all (§§ 85, 86a BAO). In German; the trade licence is surrendered separately.
Complaint against a tax assessment (Austria)
The complaint (Bescheidbeschwerde) against an assessment of Austria's tax office, the Finanzamt Österreich — an income tax or VAT assessment, for example — under § 243 of the Austrian Federal Fiscal Code (BAO), due within one month of service (§ 245 BAO). It contains what § 250 BAO requires: the assessment, the points contested, the changes sought and the grounds. Optional: suspension of collection (§ 212a BAO), since a complaint does not stop payment, direct referral, an oral hearing and a panel at the Federal Fiscal Court. Submit through FinanzOnline, by post or fax: an e-mail is no submission at all (§§ 85, 86a BAO). In German.
Revocation of the waiver of the small-business VAT exemption (Austria)
The letter to Austria's tax office, the Finanzamt Österreich, revoking a waiver of the VAT exemption for small businesses under § 6 Abs 3 of the Austrian VAT Act (UStG 1994) — for a landlord or self-employed person whose turnover is back under €55,000, for example. The waiver binds for at least five calendar years; it can be revoked only from the start of a calendar year, by 31 January of that year at the latest. With the tax number, the years and the turnover. Send it by post, fax or through FinanzOnline: an e-mail is no submission at all (§§ 85, 86a BAO). In German.
Request to reduce income tax prepayments (Austria)
The request to Austria's tax office, the Finanzamt Österreich, to reduce this year's income tax prepayments under § 45 Abs 4 of the Austrian Income Tax Act (EStG 1988) — when profit or income falls, for example through fewer orders, parental leave (Karenz) or the end of an activity. With the current and the requested prepayment, your forecast and evidence. It must be made by 30 September; after that the office no longer changes that year's prepayments. Also possible in FinanzOnline; otherwise by post or fax: an e-mail is no submission at all (§§ 85, 86a BAO). In German.
Request to extend the deadline for filing a tax return (Austria)
The request to Austria's tax office, the Finanzamt Österreich, to extend the deadline for an income tax, VAT or other tax return under § 134 Abs 2 of the Austrian Federal Fiscal Code (BAO): with the return, the year, the current and the requested deadline, and the reasons. It must be filed before the deadline runs out; if it is refused, the office sets a further period of at least one week. Missing the deadline without excuse risks a late-filing surcharge of up to 10% (§ 135 BAO). By post, fax or FinanzOnline: an e-mail is no submission at all (§§ 85, 86a BAO). In German.
Request for a certificate of tax arrears (Austria)
The request to Austria's tax office, the Finanzamt Österreich, for a Rückstandsbescheinigung under § 229a of the Austrian Federal Fiscal Code (BAO) — the certificate stating which enforceable tax debts stand on your tax account, or that there are none. It is asked for in public tenders, for grants or by business partners. The quickest way is FinanzOnline, under ‘Weitere Services’; this letter is the route by post or fax. An e-mail is no submission at all (§§ 85, 86a BAO). In German.
Request for tax payment relief: deferral or instalments (Austria)
The request to Austria's tax office, the Finanzamt Österreich, to defer taxes that are due or let them be paid in instalments under § 212 of the Austrian Federal Fiscal Code (BAO): with the tax, amount and due date, a deferral date or instalment plan, and the reasons why paying at once would be a considerable hardship and why the taxes will still be collected. Filed in good time before the due date, it holds off enforcement and the late-payment surcharge until it is decided. Through FinanzOnline, by post or fax: an e-mail is no submission at all (§§ 85, 86a BAO). In German.
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