The deadline for filing of the motor vehicle tax return („MVTR“) is by 31 January following the end of taxable period, which is a calendar year (unless otherwise stated in the law, for example in the event of the liquidation of a taxpayer). The tax is due on the last day of the deadline for filing the tax return.
The MVTR for 2022 must be submitted electronically via the portal of the Financial Administration by 31 January 2023.
The taxpayer is obliged to file the real estate tax return for 2022 tax year by 31 January 2023. The tax return shall be submitted to the competent tax administrator (city or municipality, depending on where the property is located) on the prescribed form. The duly completed form must be handed in at the city or municipal office in person or by appointing a representative, or sent by post (electronic filing is only possible if the relevant municipality/city allows it).
In subsequent tax periods, the taxpayer no longer files a tax return for the same property (unless there have been changes in comparison with the previous year), the tax administrator will deliver the tax assessment decision automatically.
The amount of the tax is calculated by the tax administrator on the basis of the rates approved by the city or municipality in its general binding regulation. The tax is generally payable within 15 days of the decision’s entry into force.
If you wish, we will be happy to assist you with the preparation of your tax returns.