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Draft Bill for 2nd COVID-19-Act: suspension of procedural deadlines until May 1, 2020

With the draft bill for the 2nd COVID-19-Act the government introduced inter alia the previously announced relief for taxpayers with regard to procedural tax deadlines as well as deadlines regarding fiscal penal law procedures. It is intended to suspend explicitly enumerated deadlines until May 1, 2020. Furthermore, the Austrian Stamp Duty Act (“Gebührengesetz“) will be amended to allow for a comprehensive exemption from fees and duties. Furthermore, the deadline for tax returns 2018 shall be extended until August 31, 2020. It is expected that the law will enter into force within the next few days. Continue reading Draft Bill for 2nd COVID-19-Act: suspension of procedural deadlines until May 1, 2020