Tax schedule

Abbreviations:

DD = Due date

PR = Payment receipt

EG = End of period of grace

E = Explanations

Quarters:

I = First quarter 01.01.-31.03.

II = Second quarter 01.04.-30.06.

III = Third quarter 01.07.-30.09.

IV = Fourth quarter 01.10.-31.12.

Explanations:

*1) By preparing the tax returns from a tax consultant the due date of filing the tax returns will be extended until the end of February the overnext year.

e.g. calender year 2018 => due date February 29th, 2020

e.g. calender year 2019 => due date February 28th, 2021

*2) By preparing the tax returns by the taxpayer themselves the tax returns have to be filed until the end of July of the next year.

e.g. calender year 2019 => due date July 31st, 2020