In the wake of the Covid-19 pandemic, the Ministry of Finance issued a decision last year waiving the tax accessory. Taxpayers were therefore allowed to file some tax returns within an extended deadline. The waiver related to property tax and road tax as well. However, there was no waiver of the accessory in 2022. For this reason, it is necessary to file these returns within the standard deadline. i.e. by 31 January 2022.
 
Real estate tax returns are primarily filed by taxpayers, who have newly acquired ownership of a taxable building, residential or non-residential unit or land in 2021. You should also be careful, if the relevant facts for determining the tax have changed for your property. The most common changes include sale or donation of owned real estate or its reconstruction, which included a superstructure or extension. The real estate tax must be paid no later than 31 May 2022. If your tax exceeds CZK 5,000, you can split your tax payment into two equal instalments, which must be paid by 31 May and 30 November 2022.
 
The road tax return must be submitted by all legal or natural persons, who are registered as operators in the technical licence of a vehicle. Another condition is that the vehicle must be registered in the Czech Republic and used for business purposes. This does not apply to lorries and their trailers weighing more than 3.5 tonnes, which are subject to road tax even when not in use. Therefore, if you own or operate a vehicle that meets these conditions, you must always file a road tax return, even if you have filed the same return in previous years. Monday 31 January 2022 is also the last day to pay road tax, and you may also be subject to an advance payment obligation during the year.
 
If you are unsure about anything when preparing the above returns, please do not hesitate to contact us, we will be happy to help you.