Extension of the deadline for filing real estate tax returns for 2025

2025 / 01 / 29

Only a few days remain to benefit from the extended deadline for filing 2025 property tax returns. 31 January is the last day for submitting a notice in writing.

As a result of the new legislation, real estate tax payers have the right, exceptionally in 2025, to extend the deadline for filing the tax return until 31 March 2025. However, certain conditions must be met.

To benefit from the extended deadline, taxpayers must:

Submit a written notice by 31 January 2025 to inform that they wish to exercise this right.
Make timely payments of the real estate tax instalments for January, February and March 2025 to the authority’s account, without being summoned to do so:

for January – by 31 January 2025
for February – by 15 February 2025
for March – until 15 March 2025.

In accordance with the transitional provisions, if the instalments (paid as specified above) are:

lower than the real estate tax instalments resulting from the real estate tax return filed for 2025, for the months for which they were paid, the remaining amount of tax must be paid to the account of the relevant municipality, with no summons from the tax authority, by 31 March 2025, and the amount paid by this deadline does not constitute tax arrears,
higher than the real estate tax instalments resulting from the real estate tax return filed for 2025 for the months for which they were paid, the amount of the resulting difference does not constitute an overpayment.

Therefore, if the deadline for filing the return is extended, there is no risk of arrears and overpayments resulting from the payment of instalments “averaged” on the basis of the tax amounts resulting from the return for 2024 (i.e. pursuant to Article 6(2) of the act amending the Local Taxes and Fees Act).

How can we help?

If you are interested in extending the deadline for filing your property tax return, we can assist you in this regard. We also offer a comprehensive analysis of your assets in the context of the new property tax regulations and support in preparing your 2025 return.

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