Property tax is paid on land and on buildings, apartments and commercial spaces. Each are taxed in different ways. Property tax applies to one’s holdings as filed in the Land register, as well as taxable buildings and residential or commercial units. It is calculated as a multiple of the acreage of the property with corresponding rates and coefficients.
What to watch out for?
If you owned one property in one region and sold it last year, you don't have to file a tax return at the beginning of the new year. However, in your own interest, you must notify the tax authority of the sale of the property in writing. Otherwise, the office might ask you to pay tax on a land or a building, because they were not aware of this change in ownership. In case the landowner is unknown, the current occupant submits the tax return. If you own multiple properties in one region and have sold one of them in the past year, you must file a tax return.
When to pay property tax?
Real estate tax is declared and paid in advance! The decisive factor is who, as of January 1, really owns the property. This person submits the tax return and pays the tax. The real estate tax return is always filed in January of the year in which the property owner changed in the Land Register.
Who files the tax return?
The owner must file a new tax return if the parameters of the unit or land that affect the calculation of the tax, have changed. This includes the final approval of changes or additions to the structure, any change of acreage of land or if the land has been changed to a building zone.
Where to file the tax return?
The tax return is filed with the tax office which you own the property in. If you own multiple properties in different regions, you file a tax return separately in each region. You can fill in the form in person or send it electronically. If you like modern technology, you can use an application for electronic submissions. There you fill in an electronic form that you send directly to the tax office without having to leave your home . In the app you can fill in tax rates , coefficients and check for errors which will make your job much easier.
Do not hesitate to contact us if you have any questions or concerns. We will be happy to help you with any real estate questions.