Application to suspend collection of disputed tax (Austria)
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This document is in German
The PDF you download is in German — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
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.
What you fill in
The details the document asks for.
- Sender
- Sender's address
- Phone
- Tax office and its PO box (the large-business office only if it keeps your tax account)
- City
- Date
- Austrian tax number (Steuernummer)
- Assessment: kind and period (e.g. income tax assessment 2025)
- Date the tax assessment was issued
- Date of your complaint against the tax assessment
- Amount whose collection is to be suspended (only if you ask for it)
- Stage of the complaint: not yet decided, or after a preliminary decision and a request for referral to the court
- How that amount is worked out (the additional payment under the assessment minus the figure sought in the complaint), in German
Preview
This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.
Common questions
- Until when can suspension of collection be applied for in Austria?
- Until the complaint is decided (§ 212a Abs 3 BAO) — together with the complaint or separately later. The preliminary decision on the complaint ends the suspension; after a request for referral to the Federal Fiscal Court it can be applied for again (§ 212a Abs 5 BAO). Apply before the due date if possible: if the application is then refused, one month remains for payment (§ 212a Abs 7 BAO). Send it early, best through FinanzOnline or by fax; an e-mail does not count at all (§§ 85, 86a BAO).
- Which amount can be suspended under § 212a of the Austrian BAO?
- Only the amount that depends on the complaint: an additional payment caused by an assessment that departs from your own figures, or by one not based on any figures from you, at most up to the reduction the complaint seeks (§ 212a Abs 1 BAO). The application must show how the amount is worked out (§ 212a Abs 3 BAO). Example: the assessment demands €3,000 more and the complaint seeks tax lower by €1,200 — €1,200 can be suspended.
- When does Austria's tax office refuse suspension of collection, and what does it cost?
- It is refused in so far as the complaint appears to have little prospect of success, in so far as the assessment follows your own figures on the points contested, or if your conduct puts collection at risk (§ 212a Abs 2 BAO). If granted, it costs suspension interest of two percentage points a year above the base rate, charged only on what remains owed after the decision; under €50 nothing is charged (§ 212a Abs 9 BAO).
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
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