Taxes in Europe Database v2
Levy on banks (financial stability contribution - Stabilitätsabgabe) BGBl. (Federal legal gazette) I No. 111/2010, as last amended by BGBl. I No 98/2014.
Tax payer and debtor is the bank.
Tax liability arises on the 1st of January of the year the levy accruse. The tax declaration must be submitted by 31 October of the year the levy accruse. Self-assessment of the levy by the bank. Quarterly prepayments have to be made.
Federal tax administration
The tax is not yet assigned to an ESA 2010 code.