Tuesday, 31 January 2023, is the last day to file a real estate tax return for the 2023 tax year. The tax return reports on the situation as of 1 January 2023. The deadline should not be missed by those who acquired ownership of land, a taxable building, residential or commercial unit during 2022 or by landowners who obtained a building permit for a new taxable building in 2022. However, you should also not forget to file a tax return or notify the Tax Office when you sell, donate or otherwise dispose of the property.
For the current year, the legislative characteristics of the real estate tax remain basically unchanged. However, at the turn of the year, the Financial Administration prepared and launched several interesting practical tools for taxpayers of this tax within the Tax Information Box Plus (DIS+), which may facilitate the preparation of tax returns. At the same time, the Ministry of Finance is preparing an amendment to the Real Estate Tax Act, which should come into force next year.
You can find more information about the news in the field of real estate taxes on the dReport website.