Einkommensteuererklärung (Personal Income Tax Return)
Annual personal income tax return for Austrian residents with business income, self-employment income, or significant investment income. Covers all income categories for the calendar year. GmbH director-shareholders may file both a personal ESt return and the company's KSt return.
Who this applies to
- Austrian sole traders (Einzelunternehmer)
- Liberal professionals (Freiberufler: doctors, lawyers, architects, consultants)
- GmbH shareholders receiving dividends or salary
- Individuals with rental income, capital gains, or foreign income
- Employees with income from multiple sources above certain thresholds
What to file
Einkommensteuererklärung (Form E1 for sole traders/self-employed, including Beilagen E1a for business income). Also covers Sonderausgaben (special personal deductions), Außergewöhnliche Belastungen (extraordinary expenses), and all income categories. For SVS members, the return also feeds into the final SVS contribution assessment.
How to file
Electronically via FinanzOnline (recommended — broader deadline and immediate Bescheid). Paper forms available from Finanzamt offices but subject to 30 April deadline. Steuerberater submit on behalf of clients via professional FinanzOnline access.
Payment due
Quarterly advance payments (Vorauszahlungen) based on prior year ESt. Final balance payment after the Finanzamt issues the Einkommensteuerbescheid, typically 2–6 months after submission. SVS final settlement also follows the ESt assessment.
Penalties for missing this deadline
Verspätungszuschlag (late filing penalty) up to 10% of assessed tax. Non-filing results in Finanzamt estimating income (Schätzung), invariably unfavourably. SVS contributions also become subject to interest if the assessment is delayed.
Filing checklist
- Gather all income records: business profit/loss account, salary slips (Lohnzettel), dividend certificates (Kapitalertragsteuer-Bescheinigung), rental income statements
- Collate Sonderausgaben receipts (pension contributions, church tax, donations to eligible organisations)
- Check SVS provisional contribution amounts paid during the year for reconciliation
- Prepare E1a (business income supplement) showing all Betriebsausgaben
- Submit via FinanzOnline and retain Einreichungsbestätigung (submission confirmation)
- Review the Bescheid when issued and check within 1 month if any corrections needed
Documents you'll need
- Business accounts (Einnahmen-Ausgaben-Rechnung or Bilanz) for sole traders
- Lohnzettel L16 from all employers for salary income
- KESt certificates for dividends and investment income
- SVS provisional contribution statements
- Receipts for all Sonderausgaben claimed
Common mistakes to avoid
- Missing SVS contribution deductions — self-employed can deduct SVS contributions as Betriebsausgaben, reducing the very income on which they are based
- Not claiming all eligible Sonderausgaben (pension contributions, WKO contributions, charitable donations)
- Forgetting to report overseas income — Austria taxes worldwide income for tax residents
- Failing to use the Steuerberater extension — the 9-month additional time is valuable for complex returns
Never miss a Austria deadline
AccountsOS tracks every Finanzamt Österreich / BMF and Firmenbuch (Commercial Register) — USP deadline and reminds you weeks ahead.
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