Payment of fees and duties suspended, extension of payment deadlines and tax exemption for corona assistance

Finance Minister Blümel: “We are doing what is necessary to manage the crisis. This requires not only financial resources but also goodwill and flexible solutions. Times of crisis must not be times of bureaucracy. We also want as much funding as possible to reach the people directly, which is why contributions made for coping with the corona crisis are granted tax exemption.”

In the context of proceedings relating to tax offences and offences relating to the payment of fees and duties, for the purpose of legal protection, key deadlines will be suspended. These comprise deadlines for appeals, objections, submission applications ant the complaints relating to coercive measures which were still running as at 16 March 2020 or in respect of which the relevant period begins to run between 16 March and 30 April. These deadlines will be suspended until 1 May 2020. This will ensure that no one suffers any disadvantage as a result of these exceptional circumstances because deadlines cannot be met. Every citizen should have sufficient time to take the steps needed in the proceedings in question. This interruption of the deadline also applies to foreign taxable persons (especially foreign entrepreneurs). If the restrictions on movement last longer, deadline suspensions may be extended through a government ordinance.

Grants for dealing with the corona crisis will be tax-exempt. However, the expenses which they cover will still be considered in full as operating expenses. This exemption is intended to cover funds originating from the COVID-19 Crisis Assistance Fund or from the hardship fund, as well as all grants paid for such purposes, irrespective of who pays them and how the funds are raised.

Businesses are already burdened as a result of the crisis. They should not have to pay additional fees and duties to apply for emergency support. Adjusting the Austrian Fees Act will ensure comprehensive exemption from fees and duties for all documents and official procedures related to the corona crisis.