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Request to reduce income tax prepayments (Austria)

Austria
Deutsch
Tax & Finance
Application
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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, 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.

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
  • Tax year or period
  • Austrian tax number (Steuernummer)
  • Prepayment set so far for the year (in euros)
  • Expected income for the year (in euros)
  • Prepayment requested for the year (in euros)
  • Why income is falling, with your forecast
  • Evidence enclosed (e.g. interim accounts, sales statement)

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Common questions

By when can a reduction of prepayments be requested in Austria?
By 30 September of the year the prepayments are for. After that date the tax office may change the current year's prepayments only on a request made by then (§ 45 Abs 3 and 4 EStG 1988). Prepayments fall due on 15 February, 15 May, 15 August and 15 November; the earlier the request, the more instalments it lowers.
What must a request for reduction contain in Austria?
The tax number, the year, the prepayment set so far and the one requested, and above all a credible forecast of income — supported, for example, by interim accounts, a statement of sales or the loss of a large receivable. The letter has fields for each and a line naming the enclosed evidence.
What happens in Austria if income ends up higher than forecast?
Income tax is assessed on the actual income; whatever was prepaid too little is then paid on top. Interest (Anspruchszinsen) may be charged on the balance. A reduction therefore only shifts the payment in time — the tax itself stays the same.

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