Request for a certificate of tax arrears (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 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.
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)
- Purpose
Preview
This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.
Common questions
- What does an Austrian certificate of tax arrears (Rückstandsbescheinigung) confirm?
- It lists the enforceable tax debts on your account with the tax office, or confirms there are none (§ 229a BAO). Amounts whose collection has been suspended under § 231 BAO are included. Social-insurance contributions are not covered; for those, ask the Austrian Health Insurance Fund (ÖGK) or the SVS.
- Can the certificate be requested in Austria through FinanzOnline?
- Yes, and that is usually quicker: in FinanzOnline it is under ‘Weitere Services’ – ‘Rückstandsbescheinigung’. This letter is for anyone applying without FinanzOnline: by post to the Finanzamt Österreich, by fax or in person. An e-mail is no submission and counts as never made (§§ 85, 86a BAO).
- What can be done if the Austrian certificate shows arrears?
- Pay the arrears, or apply for payment relief (§ 212 BAO), and then request the certificate again. If an entry looks wrong, check the tax account in FinanzOnline; against a tax assessment the remedy is a Bescheidbeschwerde, within one month of service (§§ 243, 245 BAO).
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