Businesses must file tax returns by the May 31
In principle, businesses must file tax returns by the May 31 following the year-
end. This deadline is automatically extended – to December 31 in 2013 – if the
returns are prepared with the help of a qualified consultant, unless the tax office
responsible asks in individual cases for earlier submission. Further extensions
may be granted up to the end of the following February, but only for a specific
reason.
Once the tax office has reviewed the returns filed, it will issue notices of
assessment. These assessment notices will usually agree with the return; if they
do not, the reason must be stated on the assessment notice. The assessments
often take several months to issue and are “preliminary”, that is, subject to a
future tax audit.
Since it is always open to a taxpayer to re-file returns at any
time before the assessment for that year becomes final and binding, the appeal
deadline of 30 days highlighted in the assessment notice is often of little
relevance at this stage of the proceedings.
EU Forecast
euf:ba18e:130/nws-01