Quick info: Retention periods for COVID-19 subsidies
As a general rule, for tax purposes, books, records, related documents, as well as business documents and other documents relevant to tax collection, must be kept in their original form for seven years in accordance with the BAO. There have also been some exceptions to this basic rule in the past, especially in connection with the Value Added Tax Act, where longer deadlines must sometimes be observed. Due to the multitude of funding providers in connection with COVID-19 funding, different retention periods for the funding documents are also regulated in this area. Here is an overview of the retention periods for the documents of the most important COVID-19 funding programs.
| COVID-19 funding | Storage period |
| Short-time working allowance | 10 years after the end of the calendar year of the last payment |
| AWS Investment Bonus | 10 years after the end of the calendar year of the last payment |
| Fixed cost subsidy/ FKZ 800 | 7 years after the conclusion of the grant agreement |
| Compensation bonus | 7 years after the conclusion of the grant agreement |
| Loss compensation | 7 years after the conclusion of the grant agreement |
| Hardship fund | 7 years after the end of the calendar year of the entire funding |
| NPO Support Fund | 7 years after the end of the calendar year of the entire funding |
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