Special regulation for the submission of the 2017 corporate income tax return

Because the electronic 2017 corporate income tax return form will not be available until July, taxpayers have until the end of August to file their corporate income tax returns this year.

The electronic form for the 2017 corporate income tax return will not be available in the ELSTER portal until the end of July 2018. Currently, July 24, 2018 is given as the date for provision. The reason for the late provision is comprehensive changes in the area of corporate income tax returns. Because this means that the form will be available well after the deadline for taxpayers who file their tax returns themselves, the tax authorities have created a special rule for the corporate income tax return for 2017. This year, companies, associations and other corporations can submit their corporate income tax return in paper form or electronically until August 31.