Do not forget to file real estate tax and road tax returns! (No. 1049)
By Monday, January 31, 2022 at the latest, taxpayers are obliged to file a real estate tax return for the year 2022, if they record a change in their real property compared to the previous year as of 1 January this year. The change means, for example, the sale, purchase or exchange of real estate that took place during 2021, newly built hard surfaces or paving used for business activities or a newly issued building permit for construction of a taxable building. The deadline for payment of this tax or its first installment ends on May 31, 2022.
As for the vehicles registered and operated in the Czech Republic and concurrently used for business, taxpayers are still obliged to file a return for the tax period of 2021, by January 31, 2022, too. On the same day, the tax is also due.
For the correct preparation of the road tax return, we would like to point out that an employer is also a tax payer when paying his/her/its employee travel allowances for using the private vehicle for the employer’s needs, if the tax liability for this vehicle has not already arisen for the registered keeper of the vehicle. In these cases, the tax rate is CZK 25 for each day of use of the vehicle, if it is more favorable for the employer. Otherwise, the vehicle is taxed at the annual tax rate determined according to the data stated in the vehicle registration document.