Who
The form must be submitted by the seller of property.
When
The taxable person shall file a tax return within fifteen days of the tax liability arising with the competent finance authority in the territory in which the property is situated. The tax becomes payable upon the conclusion of the contract that serves as the basis for the transfer of property or on the date when the relevant court decision becomes final.
Where and how
Taxable persons must file a tax return for the real estate transfer tax in person or by post with the finance office in whose territory the property is situated.
Personal income tax return for capital gains from the disposal of real property (DOHKAP No. 5)
Electronic submission Fill/print Instructions
Sanctions
A sole trader or a self-employed individual will be fined from EUR 1,000 to EUR 50,000 for failing to file a tax return within the statutory time limit (Article 11 of the ZDPN-2.
The responsible person of the legal person or of an individual sole trader or of an individual who performs independent activities shall also be fined from EUR 200 to EUR 4,100 for the offences referred to in paragraph one of this Article.
A sole trader or a self-employed individual will be fined from EUR 400 to EUR 15,000 for filing a tax return with false, incorrect or incomplete data (paragraph one of Article 10 of the ZDavP-2).
Self-declared taxable persons are not deemed to have committed an offence but are required to settle their tax liability including interest.