Čeština
Deutsch31 January 2025 is the date by which the real estate tax return for 2025 is usually due. A specific deadline applies in cases of purchase of real estate where the decision to allow registration into the Land Registry has not been made by 31 December. Similarly, an exception to the deadline applies to real estate purchased at auction where ownership of the purchased real estate has not transferred by 31 December.
The obligation to file a tax return apllies to all owners (in some cases also for users) of real estate where there have been changes in the acreage of real estate or any form of purchase or transfer of real estate during 2024. The tax olbigation is based on the status existing as of 1 January 2025.
In 2024, there are no changes to the Real Property Tax Act that would result in an obligation to file a 2025 tax return if the tax return was filed at any time in the past and there has been no change in the identity of the taxpayer or property acreage. A change in the coefficients set by municipal ordinances, which many municipalities have increased, does not result in an obligation to file a 2025 tax return, nor does a change in the tax rate.
When preparing the real estate tax return for 2025, it can thus be recommended to focus on reviewing the use of exemptions for roads, railway buildings, biogas stations, buildings for the remediation of contaminated land and land that forms a functional unit with these buildings, and last but not least on reviewing the taxation of paved areas, in accordance with the methodological information issued by the Financial Administration Bodies during 2024.