Further simplifications for deferral of tax prepayments and social security contributions

In order to support Austrian companies in those difficult times, the Federal Ministry of Finance and the social insurance agencies published alleviations for the deferral and reduction of tax prepayments and contributions (of which we have already informed you, see BTN no. 1/2020). The Ministry of Finance and Social Security Institutions (ÖGK) now provide new options for payment deferrals in order to enable a quick and efficient proceeding.

Reduction of Tax Prepayments.

The Ministry of Finance published information stating that the tax authorities shall allow – upon request of the taxpayer – the reduction of tax prepayments, the deferral or payment by installments and the release of surcharges and interest as quickly and efficiently as possible under the condition that the liquidity constraints due to the Covid-19-pandemic are explained credibly. A draft for a standardized application-form for is now available.

The application can either be sent by email to or uploaded via your FinanzOnline account. Of course, applications can still be made by using the respective functions directly in FinanzOnline. The new options for submitting applications by e-mail or by form are intended to ensure a quick and efficient processing. Your Deloitte advisors will be happy to assist you at any time in obtaining payment facilities. We will keep you continuously informed about current developments and further actions taken by the Austrian Government.

Easing Social Security Contributions.

Social security agencies also make efforts to accommodate the needs of employers in the event of liquidity shortages. Outstanding amounts are currently not urged to be paid. Furthermore, the ÖGK announced that outstanding contribution balances will be deferred automatically.

For further details, please see the ÖGK website.

Expert team for Payment Facilities.

Deloitte has set up a team of experts to handle all urgent issues related to payment deferrals due the CoV pandemic, which – in addition to your Deloitte consultants – is available to answer your questions at any time by telephone or email.

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Robert Rzeszut

Robert Rzeszut

Partner | Deloitte Tax | Telefon: +43 1 537 00 6620 | E-Mail senden

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