I have become a property owner and one of my obligations is to fill out a property tax return.¹ This a well-known information, however what is usually forgotten about is the fact, that if I buy a property, the previous owner must notify a responsible tax office, that the property has been sold to the new owner. 

According to the Slovak law, we distinguish 3 types of the property tax:

• land tax
• construction tax 
• residential and non-residential areas tax in the building

Property Tax return form is filled out by the citizens who are either obliged or not to pay the property tax in the previous year. The Property Tax is determined by the tax administrator according to the 1st January of the current year. Changes, that happened during the tax period, are dismissed. 

Property Tax return must be filed out by the owner until 31. January of the calendar year, that followed the year, in which the tax obligation has risen or not. Property Tax return is filled out only once, the tax administrator then automatically orders the tax amount. 

Property Tax is payable up to 15 days from the legal effect of the property tax amount. The tax could be pay out in payments.

Tax obligation exists in the following examples: 

1. I have become a property owner via purchase or gift.

Here is a determinative factor a cadaster ownership filing. If a filing happened from 1.1. 2023 till 31.12. 2023, the obligation, to fill out Property Tax form, exists. And thus until 31st January the following calendar year. 

Example 1: I bought an apartment in 2023. I signed the purchase contract on 1.7.2023 and cadaster allowed my ownership filing on 1.8.2023. In this case, I am obliged to fill out Property Tax return until 31.1.2024. 

Example 2: I signed the donation/purchase contract of the land in December 2023, however the ownership filing was made by cadaster on 3. January 2024. In this case, I am obliged to fill out the forms until 31. January 2025 and the property tax for 2024 is paid out by the original owner. 

2. I have become a property owner via heritage

This is a specific case. An heir is obliged to pay the tax return on the first day of the month following the day, on which an heir become an owner according to the legal heritage decision. The Tax return must be filed out up to 30 days since the obligation rises. 

3. I have become a property owner via auction

As by the heritage, for the auction apply the same laws. And the obligation rises on the first day on the month following the day, on which an auctioneer has become an owner or by the court decision. The Tax return must be filed out up to 30 days since the obligation rises.

A tax payer is obliged to report a tax return cancelation. 

If a citizen sells or donates a property from 1. January till 31. December of the given year, their tax return obligation to pay the property tax until 31. January is dismissed but the tax payer is obliged to apply for a partial tax return until 31. January of the following year. In this case, the date of the cadaster ownership filing is also determinative. 

Example 1: I donated a property to my daughter in 2023. The donation contract was signed on 5.5.2023 and the ownership was filled in cadaster on 1.6.2023. I am obliged to apply for a partial tax return until 31. January 2024. 

Example 2: I sold a property in 2023. The purchase contract was signed in November 2023 however the cadaster ownership was filed on 5.1. 2024. In this case, I am obliged to apply for a property tax return for 2024 and on top, a tax return cancellation until 31.1.2025. 

A specific case is the loss of ownership during retention, in which case the tax liability expires on the last day of the month in which the ownership right ended. 

We distinguish 4 types of tax return forms:

1. Tax return – for first-time tax payers
2. Part-time tax return – for tax payers, who, in the previous period, already applied for tax return and a new tax return rose for them, or the property use had been changed, or its measurements, or land use, or their property ownership had been dismissed
3. Additional tax return – for incorrect personal details use
4. Correction tax return - for tax return correction in the frame of the tax return application. 

The Slovak law also mentions tax return obligation for citizens who have become landlords, tenants or property users. This obligation only applies for a long-term period, for example land lease from the land funds and so on. 

Are you hopeless and cannot get your head around the tax returns? Do not hesitate to contact us. We are here to help you. 

Yours ProFin Experts Team! Translated by Barbora Zemko Zuzaniaková 

1. source: http://slovensko.sk ↩︎