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What deadlines do I have to observe for business tax?

You must submit your business tax return for the previous calendar year by 31 July each year.

You must make quarterly advance payments of business tax on the following dates:

  • 15. February
  • 15. May
  • 15. August
  • 15. November

The prepayment instalment for each date is a quarter of the tax calculated by the tax office for the previous year. The business tax return for the current year may result in an additional payment or a credit accordingly.


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