The tax return, or notification of disposal of immovable property, must be filed with the tax office by 31 January 2024. The tax return must accurately reflect any changes that transpired throughout the calendar year 2023, necessitating the obligation to file a tax return.

Selected changes with respect to the real estate owned that entail the obligation to file a tax return:

• Acquisition/disposal of immovable property (co-ownership interest)
• Change in the surface area or type of land recorded in the Land Registry
• Final inspection of a building
• Obtaining a building permit – a building plot
• Division of a building into units (e.g. apartments)
• Establishment of the building right
• Change of the building itself (extension/addition/demolition)
• Major changes from 1 January 2024:
  • Building plot – if you have obtained a building permit or are already constructing a building on a site already occupied by another building, then from 1 January 2024 the higher rate for building land will apply to the part of the land designated for new development.
  • Paved area (e.g. asphalt parking lot for agricultural machinery) – if you own a paved area on land that is not recorded in the Land Register as “other area” or “built-up area and courtyard” (e.g. on arable land), then the part of the land on which such a paved area is located must be taxed from 1 January 2024 at a higher rate for the paved area type of land.
  • Garage recorded in the Land Registry as a garage (L) – from 1 January 2024, a garage cannot be taxed according to its actual use, but it is necessary to follow the way it is recorded in the Land Registry.
  • A building or unit where the owner is unknown – with a few exceptions, the real estate taxpayer is now the occupant who is to declare such property on their tax return.
  • A new exemption has been introduced, for example for childcare facilities in a childcare group or land in a national park.

Selected changes that do not entail the obligation to file a tax return:

• Tax rate increase
• Change in coefficient
• New designation of land types (other areas) – land falling within the “other areas” category and recorded in the Land Registry as being used as such, will be listed under the tax subject “Q” in the tax return from 1 January 2024. Selected land of other areas that are unusable (e.g. barren land, meadows, slopes, waterlogged area) will now be marked with the letter “W” in the tax return and will be subject to a lower tax rate. However, this change does not require you to file a tax return.

More information can also be found on the website of the tax administration and in previous articles on our blog.