Who
The person liable for property tax is the owner or the users of property regardless of whether the subject of taxation is used by that person alone or is leased to other persons.
When
Taxable persons must file a tax return within 15 days of the date of the purchase agreement for the acquisition of property. If a taxable person acquires the subject of taxation through construction, tax liability arises on the issue of a certificate of occupancy. If the subject of taxation begins being used before the aforementioned certificate is issued, tax liability arises at the beginning of the use of the premises.
Where and how
Taxable persons must file a property tax return in person or by post with the finance office in whose territory the property is situated.
Property tax return – residential premises, rest and recreational facilities and garages
Electronic submission Fill/print Instructions
Sanctions
Individuals will be fined from EUR 250 to EUR 400 for failing to file a tax return within the statutory time limit or in the required manner (paragraph one of Article 385 of the ZDavP-2).
Individuals will be fined from EUR 400 and EUR 15,000 for:
• providing false, incorrect or incomplete data in their tax returns (paragraph one of Article 10 of the ZDavP-2),
• failing to provide information or documents at the request of the tax authority and failing to store documents in accordance with this Act (Article 41 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.