Recently, the Austrian Parliament currently made a discussion regarding 2nd COVID-19-StMG. According to this, the deadline for the expiry of the general tax payments deferrals is to be postponed from 31 March 2021 until 30 June 2021. After the law has been published in the Federal Law Gazette, the relevant information will be updated. Again, with this, the deadline for applying for an installment payment according to the COVID-19 installment payment model is to be postponed from 31 March to 30 June 2021. After the law has been published in the Federal Law Gazette, the relevant information will be updated. Due to the forthcoming change in the law, payment in installments based on the COVID-19 installment payment model cannot currently be requested.
Previously, the Finance Ministry announced that if COVID-19 affected taxpayers was granted a deferral of their tax arrears after 15 March 2020, this deferral is automatically extended to 31 March 2021 due to an express legal regulation. Taxes due between 26 September 2020 and 28 February 2021 must be paid by 31 March 2021. This means that these charges are automatically deferred and no separate deferral requests need to be submitted. No deferred interest will be set between 15 March 2020 and 31 March 2021. Thereafter, the deferred interest rate is 1.38% until 31 March 2024 (2% above the base rate). This regulation also applies to the collection of consumption taxes and the contribution to contaminated sites.
