Tax Administration Austria

A tax return is a document submitted to a government agency showing information about a person or organization’s taxable income, claimed deductions and the amount of tax payable. A tax return can be used to obtain federal or provincial benefits such as the GST/HST Credit.

Tax law is derived from primary sources such as constitutions, statutes, court decisions and administrative systems as well as secondary sources including articles, journals and treaties. A decision interpreting or applying these sources is considered substantial authority.

Taxes

Steuererklärung are a way for a government to collect money from citizens. This money is then used to fund public works and services, such as roads and parks.

Some of the most common types of taxes include income tax, payroll tax and sales tax. Some of these are levied at the federal level, while others are at the state or local levels.

There are several kinds of deductions and credits that a taxpayer may be entitled to. These are dependent on a number of factors, including a taxpayer’s personal situation.

A tax deduction is a financial incentive that allows a person to reduce their taxable income by reducing their tax payment amount. This is most often done through the use of standard or itemized deductions, but other deductions may also be available depending on a taxpayer’s personal situation.

Taxpayers

A taxpayer is a person who receives taxable income, such as wages, salaries, capital gains from investment appreciation, dividends or interest received as additional income, and payments for goods and services.

Taxpayers are also entitled to deductions, depending on the amount of their taxable income. Deductions are intended to reduce a taxpayer’s taxable income and can be in the form of tax credits, standard deductions or itemized deductions.

Workers on the sea (fishermen, hunters) can apply for a special deduction in the form of a percentage of their gross income, which is limited to 150 000 NOK per year. These deductions can significantly lower a fisherman’s tax bill.

Norwegian tax authorities (Skatteetaten) mail tax return statements in March, which are based on information from the previous year’s salary statements. The statements provide a detailed overview of a worker’s income, deductions, assets and debts. This can help to generate the highest possible refund from a tax settlement in Norway.

Tax offices

The Tax Administration Austria is an Austria-wide tax authority, service agency and budget manager. Its employees are committed to honesty and official secrecy and treat all customers with courtesy and respect. The tax office primarily serves private taxpayers, small and medium-sized enterprises, and tax debtors. Its 67 locations cover the entire country and serve more than 65,000 clients. In addition, the tax office deals with the administration of fees, transfer taxes, gambling, donations and many other matters not assigned to another tax authority. It is headed by a Managing Director and has its headquarters in Linz. The Managing Director and his staff are responsible for all matters concerning the organisation and development of the Tax Authority Austria.