Tuesday 31 January 2023 is the deadline for filing 2023 property tax returns and 2022 road tax returns, among others. While the same facts that give rise to the obligation to file a return and the same conditions for payment of the tax apply to the real estate tax, which we informed you about last year in an article that you can find here, the road tax has undergone a significant change. We would therefore like to briefly summarise the main changes in this tax.

The road tax has been abolished for passenger cars. There have also been significant changes to the rates so that only operators of lorries with a maximum permissible weight of over 12 tonnes (in the case of lorries and box trucks) or a maximum permissible combination weight of over 16 tonnes (in the case of trailer trucks) and, in certain circumstances, owners of trailers with a maximum permissible weight of over 12 tonnes pay the tax. The obligation to register to road tax has been abolished. Advances on road tax have also been abolished. The tax is therefore payable in one lump sum, no later than the tax return deadline of 31 January 2023.

Given the significant changes, we recommend checking whether or not the road tax return is still relevant for you.

If you are interested, we will be happy to help you with these and other taxes. Please do not hesitate to contact your GT team or the authors of the article.

Author: Lukáš Pflug, Tereza Horáková