Mercator Entity Management Report 2022
Annual General Meeting deadlines in Austria are partially extended
Pursuant to the Federal Law Gazette I No. 246/2021 to COVID Company Law, the preparation deadline of annual financial statements with the financial year end (‘FYE’) up to and including 30 September 2021 can be extended by a maximum of 4 months (while statutory period is 5 months) for corporations, cooperatives and associations and disclosure may be done within 12 months instead of 9 months after FYE.
For annual financial statements for the FYE after 30th of September 2021 but before 31st of January 2022, the preparation period is no later than 30th of June 2022. For approval and disclosure, the usual deadlines apply: the end of August and no later than the 30th of September 2022 respectively.