REAL ESTATE TAX

REAL ESTATE TAX RETURN SERVICES OFFERED

Preparation and filing of real estate tax return based on a power of attorney granted to the tax advisor
Review of a real estate tax return prepared by client
Advisory in relation to specific issues identified in real estate tax return, such as, tax exemptions, tax base, local coefficients,…


BASIC RULES FOR REAL ESTATE TAX

Real estate tax is assessed based on situation on 1 January of a current year (e.g. beginning of tax period) for which the tax is calculated.

Tax period for real estate tax is a calendar year. Changes subsequently realised within a current tax period are not taken into account in that period.

Real estate tax return should be submitted by the end of January of a current tax period.

Real estate tax return is not required if situation has not changed compared to the preceding tax period.