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Energy crisis: taxes

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Reduced VAT rate for natural gas and heat

Vear the professional contracts, the Federal Government has reduced the VAT rate on supplies of natural gas and heat to 6% since Aug. 1. This measure runs until December 31, 2022. 


Discount excise taxes

In addition, a temporary rebate on excise taxes on gas and electricity will be introduced; these will be reduced to the European minimum during the months of November through December. All companies, sole traders and the self-employed with a contract for business consumption are eligible for this. 


Deferred payment terms

Withholding tax payment deferral 

The payment deadline on withholding tax for the months of November and December is extended by two months. The payment deadline is extended to February 15 and March 15, respectively. The payment deadline for quarterly employers is also extended by two months, for the withholding tax associated with the fourth quarter 2022 is extended to March 15. 


Income tax payment deferral  

Also on income tax (personal income tax, corporate income tax, non-resident tax and legal entities tax), a two-month payment deferral is provided for the tax due with respect to assessment year 2022. Again, the payment deferral is granted automatically. 

However, assessment notices in personal income tax and non-resident tax sent to taxpayers before Nov. 14, 2022 will still mention a payment period of two months instead of four months. Again, however, the four-month payment period is already applicable. 

All assessment notices sent after Nov. 14 will automatically mention the extended four-month payment period. 


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