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Notice of business closure (Austria)

Austria
Deutsch
Tax & Finance
Notice & Demand
Print & sign
1 page · 0 sold

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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 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.

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)
  • Kind of business (e.g. retail, catering, consulting)
  • Business address (if different from yours)
  • Last day of business
  • Buyer or successor (if any)
  • What happens to the business

Preview

This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.

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Common questions

How soon must Austria's tax office be told that a business has closed?
Within one month of the event (§§ 120, 121 BAO). No form is prescribed: this letter will do, as will a message through FinanzOnline. Post, fax or handing it in also work — but an e-mail is no submission at all and counts as never made (§§ 85, 86a BAO). Always give the tax number (Steuernummer).
Is this notice enough, or must a trade licence in Austria be surrendered too?
It covers the tax office only. A trade licence (Gewerbeberechtigung) is surrendered separately to the trade authority — the Bezirkshauptmannschaft or Magistrat — online through GISA or in writing (§ 86 GewO 1994). The trade authority informs the social insurer SVS. To pause rather than close, a dormancy notice (Ruhendmeldung) to the Chamber of Commerce is the alternative.
What does closing a business change for income tax and VAT in Austria?
Tax returns are still due for the year of closure. A gain from giving up or selling the business may be subject to income tax, and goods or assets taken over into private use may be subject to VAT. The letter asks for the prepayments to be adjusted (§ 45 Abs 4 EStG 1988). How your own case is taxed is not something the letter judges; a tax adviser (Steuerberater) can.

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

DocMuse sells documents, not legal advice. Acceptance always depends on the recipient's rules and your local law.

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