assess corporation tax

What deadlines must be paid attention to?

In principle, the corporate income tax return with all attachments/documents must be submitted by the end of the statutory period on 31 May of the year following the calendar year for which the tax return is submitted.
- For taxpayers whose return is prepared by, for example, tax consultants, this deadline is generally extended to 31 December of the year in question.
- The tax offices have the option of requesting returns with a reasonable deadline for a date prior to the expiry of the generally extended deadline.

How long does it take to process

The processing time depends on many influences and can therefore not be named.

What are the costs?

None