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By registering you will get the personal account where you will be able to find all of the important information (order status), documents and forms in one place.

Fill in the form to register. Registration is not binding during the consultation. We will first evaluate your request/precalculation, price the service and you can then decide whether you would like to use the service.
We offer the complex tax and accounting services:
  • tax return from abroad,
  • tax consultancy,
  • tax return,
  • VAT services,
  • child benefits from Germany and Austria,
  • reimbursement of pension contributions,
  • accounting services.
You can find the prices of all our products in the pricelist.
In Lithuania there are 3 tax rates:
  • 20% individual income tax rate if the annual income does not exceed 60 times the average wage in Lithuania,
  • 35% individual income tax rate if the annual income exceeds 60 times the average wage,
  • 15% tax rate applies to legal entities.
The Pažyma form is a form that every employer must give to his employees by the end of January of the following year. It is a confirmation of the employee's annual income and the tax withheld from each month's wages for the previous calendar year.
You can claim your Lithuanian tax refund up to 5 years back.

In the year 2024 you can file the tax return / claim your tax refund for the year 2019 at the latest.

Deadlines for getting Lithuanian tax refund for previous years:

  • tax return for the year 2019 - till the 2nd of May, 2024
  • tax return for the year 2020 - till the 2nd of May, 2025
  • tax return for the year 2021 - till the 2nd of May, 2026
  • tax return for the year 2022 - till the 2nd of May, 2027
  • tax return for the year 2023 - till the 2nd of May, 2028
If you fail to pay the tax by the deadline, the tax office will charge you late payment interest in the amount of 0.03% from the amounts due for each day of delay.

If you fail to file a tax return, the tax office will charge a penalty of between 10% and 50% of the estimated tax. You will also receive a penalty of 50-100% if you cannot prove the origin of your income during the tax audit.
The tax office will process the filed tax return and then pay the overpayment. The whole process takes on average 2-10 months from the time the tax return was filed.
Deadline for filing the tax return for the previous year is 2nd of May, this means that for the year 2023 it is necessary to file the tax return till the 2nd of May, 2024.
You need the following documents to file your tax return:

  • a certificate of taxable income - Fiche,
  • additional Fiche forms if you have other sources of income other than employment (pension, unemployment benefits, author's fee, etc.),
  • EWR, that documents local income from your home country,
  • ID / passport,
  • other documents for claiming rebates (child's birth certificate, etc.).
Fiche 218.10 form is a form that every employer must give to its employees. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

There are also other Fiche forms depending on the type of income:

  • Fiche 281.11: Used for income from social benefits such as pensions or unemployment benefits.
  • Fiche 281.20: Used for the self‑employed and freelancers.
  • Fiche 281.25: Used for author's fee and artistic income.
And other.
The forms differ not only in colour but also in content.

The form for residents (Déclaration à l'impôt des personnes physiques - IPP, or Aangifte in de personenbelasting) is red. The tax office sends it out by the end of May.

The form for non‑residents (Déclaration à l'impôt des non‑résidents, or Aangifte in de belasting niet‑inwoners) is green and is usually sent out during September and October.
You either received a red form or a green form:

The red one is for filing tax returns for Belgian residents.
The green one is for non‑residents of Belgium.

We will be happy to help you fill in your tax return. Just fill in the order form.
The tax office will process the tax return and then pay the overpayment. The whole process takes on average 2 ‑ 13 months from the time the tax return is filed.
After filing your tax return, the tax office will send you a tax notice stating the amount of tax to be paid and the due date. This is usually within two months of receipt of the tax notice (Aanslagbiljet).
Every Belgian resident and non‑resident who earned income in Belgium is required to file a Belgian tax return for the previous calendar year, known as the tax year.

For more information on Belgian residency, see the blog article.
Yes, spouses can file a joint tax return and get a possible higher refund.
In Switzerland, there is federal, cantonal and municipal tax:

  • federal tax: the amount of tax depends on the amount of income (the higher the income, the higher the tax),
  • cantonal tax: the amount of tax varies depending on the canton (higher administrative unit),
  • municipal tax: individual municipalities follow the cantonal rates for setting the tax, but can also set their own tax rate.
The deadline for filing the tax return is 31st of March for the previous calendar year. The deadline for filing the 2023 tax return is 31st of March, 2024.

Most cantons allow an extension of the filing deadline free of charge. Extensions are usually granted on request until September / November.

Married couples are required to file a joint tax return in Switzerland, which is assessed jointly.
You can apply for a Swiss tax refund 1 year back.

In 2024, you can only file a tax return / claim a refund for the tax year 2023, until 31st of March, 2024.
If you do not file your tax return by the given deadline, the tax office will send you a reminder to file it. The office charges a fee of CHF 40 for the reminder.

If you do not file your tax return after the reminder, you may be fined up to CHF 1 000.

Repeated late filing can result in a fine of up to CHF 10 000.
You will need the following documents to file your tax return:

  • a taxable income certificate (Lohnausweis) from each employer,
  • other forms if you have other sources of income than employment (pension, unemployment benefits, royalties, etc.),
  • ID card / passport,
  • other documents proving entitlement to tax credits (child's birth certificate...).
The Lohnausweis is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Lohnausweis form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Lohnausweis form from each of them.
The tax office will process the tax return and then pay the overpayment. The whole process takes on average 18 ‑ 24 months from the time the tax return is filed.
Every resident and non‑resident of Switzerland who holds a C permit (residence permit) is required to file a tax return.

A non‑resident of Switzerland who does not hold a C permit and is subject to withholding tax has to file a return if he / she has:

  • a spouse of Swiss nationality,
  • a spouse who holds a C permit.
The spouses have to file a joint tax return, which is assessed jointly.
After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.
The income tax rate varies between 23% and 43%. However, there are possibilities for reducing the income tax, called impatriati tax, for non‑residents living in Italy for a long time.

In addition to the income tax, an additional regional tax of between 0.7% and 3.33% is paid.
Any resident or non‑resident who has received an Italian pension or income from employment, business, land, buildings or capital assets is required to file an Italian tax return.

You can also file a tax return voluntarily (if you are not subject to the filing obligation) and get back part of the taxes you have paid, as well as claim all the legal benefits and discounts.

If you do not file a tax return and you are obliged to file, you will be fined by the Italian tax office.
Deadlines for filing a tax return for the year 2023:

  • 30th of September, 2024 - electronically
  • 30th of June, 2024 - in paper form
You can claim your taxes from Italy up to 5 years back. Our company offers to process your Italian tax return 1 year back. So in 2024 you can file a tax return / claim a tax refund for the tax year 2023.
You will need the following documents to file your tax return:

  • a taxable income certificate (Certificazione unica) from each employer,
  • other forms if you have other sources of income than employment (pension, unemployment benefits, royalties, etc.),
  • ID card / passport,
  • other documents proving entitlement to tax credits (child's birth certificate...).
The Certificazione unica is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Certificazione unica form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Certificazione unica form from each of them.
The tax office will process the tax return and then pay the overpayment. The whole process takes on average 6 ‑ 30 months from the time the tax return is filed.
The deadline for paying the tax depends on the amount of tax:

  • tax less than €257.52 - can be paid until 30th of November, 2024,
  • tax above €257.52 - can be paid in two instalments by paying:
    • 40% of the tax - by 30th of June, 2024,
    • 60% of the tax - by 30th of November, 2024.
The deadline for filing tax return for the year 2023 is 30th of April, 2024.
The deadline for filing the tax return is 30th of June for the previous calendar year. The deadline for filing the tax return for the year 2023 is 30th of June, 2024.
You can apply for a Malta tax refund up to 5 years back.

In the year 2024 you can file the tax return / claim your tax refund for the year 2019 at the latest.

Malta tax refund deadlines for previous years:

  • tax return for the year 2019 - till the 30th of June, 2024
  • tax return for the year 2020 - till the 30th of June, 2025
  • tax return for the year 2021 - till the 30th of June, 2026
  • tax return for the year 2022 - till the 30th of June, 2027
  • tax return for the year 2023 - till the 30th of June, 2028
To file the tax return you will need these documents:

  • a confirmation of taxable incomes (FS3) from each employer,
  • EWR, which documents local income from your home country,
  • ID card / passport,
  • a confirmation of taxable income from outside Malta (if you had income from other countries),
  • marriage certificate or birth certificate of the child, if any.
The FS3 is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a FS3 form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a FS3 form from each of them.
Malta has a progressive income tax. This means that the higher an individual's income, the more tax they pay. The maximum tax rate for both resident and non‑resident of Malta is 35%.
Every resident and non‑resident of Malta who earned income in Malta is required to file a tax return for the previous calendar year.

The exception is that a taxpayer who lives in Malta and has received a pre‑filled tax return from the tax office is considered a non‑filer who is not obliged to file a tax return.
For late filing, the tax office imposes a fine of between €10 and €500, depending on how late the individual files the tax return.
The tax office will process the tax return and then pay the tax overpayment. The whole process takes an average of 6 months from the time the tax return is filed in the given deadline.

If the tax return was filed after the deadline, the overpayment can be refunded within 1 year after filing.
The Tax Registration Number is a 9‑digit number issued to foreigners working in Malta for individual taxation purposes.
The tax must be paid no later than the deadline for filing the tax return, 30th of June, 2024.
You can apply for a refund electronically up to 7 years back, or on paper up to 10 years back.

Our tax return processing service works electronically, so we follow the deadlines for electronic filing. So in 2024 you can file your tax return (claim your refund) for the year 2017 at the latest.

Canadian tax refund deadlines for previous years:

  • tax return for the year 2017 - by 31st of December, 2024,
  • tax return for the year 2018 - by 31st of December, 2025,
  • tax return for the year 2019 - by 31st of December, 2026,
  • tax return for the year 2020 - by 31st of December, 2027,
  • tax return for the year 2021 - by 31st of December, 2028,
  • tax return for the year 2022 - by 31st of December, 2029,
  • tax return for the year 2023 - by 31st of December, 2030,
The refund deadline depends on how the return is filed and whether the return is filed by a resident or non‑resident of Canada:

Resident:

  • electronic filing: the overpayment will be refunded within 2 weeks of filing the tax return,
  • paper filing: the overpayment will be refunded within 8 weeks of filing the tax return.

Non‑resident: overpayment will be refunded within 16 weeks after filing the tax return.
Canada pays federal and provincial income tax:

  • federal tax: it has 5 possible rates (15%, 20.5%, 26%, 29% and 33%) based on the amount of income,
  • provincial tax: taxes paid to the province where you work. The rate of these taxes depends on both the amount of income and where you are in Canada, as each province has its own rules.

For more information on federal and provincial taxes, see this blog post.
To file your Canadian tax return, you will need:

  • Social Insurance Number (Social Insurance Number - SIN),
  • T4 form (from your employer),
  • a certificate of other income (stock or rental income),
  • documents proving tax credits (health care expenses, donations, school fees, etc.).
We will be happy to help you with your request. Schedule a consultation and one of our tax specialists will get in touch with you.

Read how the consultation works or fill in the order form directly.
Every resident and non‑resident of Canada, who had income in the country, is required to file the tax return for the previous calendar year.
For not filing or late filing of the tax return you can be fined in the amount of 5% from the tax. To this is added 1% for each month of delay, up to a maximum of 12 months.
The tax must be paid no later than the deadline for filing the tax return, 30th of April, 2024.
The T4 (Statement of Remuneration Paid) is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.
The deadline for filing the tax return is 1st of May for the previous calendar year. The deadline for filing the tax return for the year 2023 is 1st of May, 2024.
You can apply for a Netherlands tax refund up to 5 years back.

In the year 2024 you can file the tax return / claim your tax refund for the year 2019 at the latest.

Netherlands tax refund deadlines for previous years:

  • tax return for the year 2019 - till the 31st of December, 2024
  • tax return for the year 2020 - till the 31st of December, 2025
  • tax return for the year 2021 - till the 31st of December, 2026
  • tax return for the year 2022 - till the 31st of December, 2027
  • tax return for the year 2023 - till the 31st of December, 2028
If you do not file your tax return by the deadline, the tax office will send you a reminder asking you to file it. If your tax return is not filed after the first reminder, you will receive a second reminder.

If you file your tax return after the second reminder, the tax office will fine you €385. A fine may also be imposed for incorrect or incomplete tax returns.

Repeated late filing can result in a fine of up to €5,514 and can also result in the suspension of your benefits. You will also be subject to automatic taxation based on an estimate of your income.
You can claim a refund up to 5 years back from the year you file your tax return.

In 2024, you can file a tax return / claim a refund for the year 2019 at the latest.

Deadlines for getting Poland tax refund for previous years:

  • tax return for the year 2019 - till the 31st of December, 2024
  • tax return for the year 2020 - till the 31st of December, 2025
  • tax return for the year 2021 - till the 31st of December, 2026
  • tax return for the year 2022 - till the 31st of December, 2027
  • tax return for the year 2023 - till the 31st of December, 2028
You will need the following documents to file your tax return:

  • a taxable income certificate (Jaaropgaaf / Jaaropgaave) from each employer,
  • other forms if you have other sources of income than employment (pension, unemployment benefits, royalties, etc.),
  • an EEA document proving local income from your home country,
  • ID card / passport,
  • other documents proving entitlement to tax credits (child's birth certificate...).
The Jaaropgaaf / Jaaropgaave is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.
The EU / EEA form has a unique barcode that the Netherlands tax office enters into the system. Scan forms often have an illegible barcode and cannot be entered into the system. We therefore need the original document.
After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.
The tax office will process the tax return and then pay the overpayment. The whole process takes on average 1 ‑ 6 months after the tax return is filed in regular deadline.

If the tax return was filed after the deadline, the process of processing any paying the overpayment can extend up to 3 years after the tax return was filed.
We are able to help you obtain these documents from Netherlands:

  • Jaaropgaaf / Jaaropgaave: certificate of taxable incomes,
  • U1: it proves the entitlement to unemployment benefits after your return from abroad,
  • S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.
In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.
The Jaaropgaaf / Jaaropgaave is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Jaaropgaaf / Jaaropgaave form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Jaaropgaaf / Jaaropgaave form from each of them.
To obtain a U1 form, you will need the following documents:

  • Power of Attorney (obtained from us),
  • payslips or an annual income certificate Jaaropgaaf / Jaaropgaave,
  • all employment contracts for the given period,
  • other documents.

It always depends on your situation. We will be happy to obtain the U1 form for you. Read how the service works or fill in the order form straight away.
Tax rates for the year 2024:
Taxable income fromTaxable income toTax rate
€0€75 51836,97%
€75 518and over49,5%

These rates apply to employees who have not yet reached state pension age. The rates also include social security contributions.

For more information on the tax rates, see the blog article.
Yes, we can process and prepare your tax return for you in paper form. However, the process is more time‑consuming due to the fact that the Netherlands tax office has to send us all the tax forms. This can take several months.
The deadline for filing the tax return for the year 2023 is 30th of April, 2024.
The Burgerservicenummer (BSN) is a 9‑digit number issued to Netherlands citizens, permanent residents or short‑term workers. Its main purpose is for taxpayers' tax records. The BSN confirms that the employee is legally working.
Zorgtoeslag is a health insurance contribution in the Netherlands. The amount of the contribution depends on your annual income. You are entitled to the Zorgtoeslag if you have:

  • 18 years of age or older,
  • Netherlands health insurance,
  • an annual income of less than €37 496 (the amount applicable to singles in 2024) or €47 368 (the amount applicable to spouses / partners in 2024),
  • assets of less than €140 213 (amount applicable to single persons in 2024) or €177 301 (amount applicable to spouses / partners in 2024).

You can apply for Zorgtoeslat up to 1 year back. In 2024, you can apply for 2023 at the latest by 1st of September, 2024.

Once you have applied, the Netherlands tax office will verify your insurance and confirm whether you are entitled or not. The application will be processed when you file your tax return.
Any non‑resident who has grounds for filing is required to file a Netherlands tax return. Please refer to the blog article.

You can also file a tax return voluntarily (if you are not required to file) and get a refund of some of the tax you have paid, as well as claim all legal benefits and allowances.

If you do not file a tax return and you are obliged to file, the Netherlands tax office will fine you.
We are able to help you obtain these documents from Austria:

  • Lohnzettel: certificate of taxable incomes,
  • L1 forms,
  • U1: it proves the entitlement to unemployment benefits after your return from abroad,
  • S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.
In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.
The Lohnzettel is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Lohnzettel form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Lohnzettel form from each of them.
To obtain a U1 form, you will need the following documents:

  • Power of Attorney (obtained from us),
  • payslips or an annual income certificate Lohnzettel,
  • all employment contracts for the given period,
  • all employment termination certificates for the given period,
  • other documents.

It always depends on your situation. We will be happy to obtain the U1 form for you. Read how the service works or fill in the order form straight away.
The L1 form is the official document for filing your Austrian tax return. The attachments to the L1 form include:

  • L1i - is used to confirm that you have no income in your home country,
  • L1k - to claim child‑related allowances,
  • L1k-bF - for claiming discounts in specific cases.
The process of obtaining an L1i form is a little more complicated. It is not a publicly available document, so it cannot simply be downloaded and filled in. You have to request it from the Austrian tax office, which only communicates in German. The application is made electronically and you can choose how the form is delivered:

  • electronically - when filing via Finanzonline,
  • by post - when filing via the Finanzamt.
1. State pension:

  • The state pension makes it possible to apply for an Austrian pension, the amount of which depends on how many years of insurance you have had and is conditional on reaching retirement age,
  • the state pension contribution is mandatory for everyone.

2. Private pension contribution:

  • A pension contribution that each employee pays himself or herself in order to achieve a higher pension,
  • It is a voluntary savings scheme.

3. Severance Pay:

  • A pension contribution paid by the employer, equal to 1.53% of the employee's gross salary,
  • this contribution is mandatory.
State pension contribution - this cannot be refunded, but once you reach retirement age, you can apply for it in the given country across Europe.

Private pension contribution - the conditions differ from one insurance company to another, but it should be noted that if these contributions are refunded, the right to state contributions resulting from excess insurance over and above the obligations may be extinguished.

Severance pay - these contributions are paid by the employer and are mandatory in the same way as the state contributions. Contributions can be refunded in a one‑time payment, and only for non‑EU residents. The process can be started 5 years after the end of employment (i.e. if you worked in Austria until 1st of May, 2024, you will be able to claim contributions from 1st of May, 2029).
If you do not file the tax return by the deadline, it can result in financial penalty of between 1/10 and 20 times the minimum wage (including interest). For the year 2023 this is PLN 360 - 72 000.

You will also lose your right to claim any tax credits and tax allowances.
State contributions are not refundable. Anyone who has paid at least 180 months of state pension contributions in Austria and has reached the retirement age of 65 for men and 60 for women (the retirement age applies in 2023) can apply for a pension in Austria.
Only non‑EU residents can apply for a refund of their severance pay. EU residents will draw their contributions when they reach retirement age, so there is no refund.
You will need the following documents to  your severance pay:

  • work contract,
  • ID (ID card / passport),
  • the name of the insurance company with which you are insured.
Anyone who has been contributing to a private pension can apply for it. The process varies depending on which company you are insured with. There is a possibility that you will lose the state contributions associated with this insurance by getting a refund. Both EU resident and non‑EU resident can claim a refund.
Child benefit (Familienbeihilfe) is a financial contribution for the parents of children, which is intended for the upbringing and maintenance of the child / children.

For more information on child allowances - Familienbeihilfe - see the blog article.
The  amount of child benefits depend on the age of the child.

HERE you can find not only the current monthly child benefit rates, but also the rates for previous years.
You can apply for Austrian child benefits (Familienbeihilfe) up to 5 years back.
The basic condition for entitlement to benefits is compulsory social security insurance in Austria, which you automatically get in connection with your employment. This means that if you are working in Austria, you are compulsorily insured and probably entitled to benefits.

You are also entitled to benefits if one parent works in Austria and the children live in their home country or in another EU country with the other parent.

We will be happy to help you with the benefits. Read how it works or fill in the order form straight away.
The following situations may arise:

  • if the parents are married, either parent can apply for this benefit; but only one parent at a time,
  • if the child's mother is unmarried or divorced, only the mother may apply,
  • if the parents are divorced and the child lives in the same household as the father (the father is the sole legal representative), only the father may apply.
You need the following documents to file your tax return:

  • PIT‑11 form or a copy of your payslips from each employer,
  • PESEL number (PL TIN),
  • other documents for claiming rebates (child's birth certificate, etc.).
Yes, you can receive child benefit in your home country and apply for it in Austria. The Austrian benefit is calculated so that the final sum of the benefits from both countries is equal to the maximum amount in Austria.
The parent who lives with the child in their home country applies for Austrian compensatory allowance.

The other parent working in Austria must provide confirmation of income from employment or payslips with the application; freelancers must provide a trade certificate.
If one parent suspects that the other parent is receiving benefits illegally, the competent Austrian authority, FinanzOnline, should be contacted to investigate.
When the child reaches the age of 18, child benefits will be paid only for:

  • studying at university until the age of 24,
  • preparation for a future profession up to the age of 24,
  • volunteering for an approved organisation up to the age of 25,
  • disability up to the age of 25.
No. The parent applies for child benefits after the child turns 18. If the conditions for receiving child benefit are met from the age of 18, the child benefits are paid to the parent. The child can request that the benefits be paid into his / her bank account. However, this requires the written consent of the parent.
The application must be accompanied by:

  • E 411 form,
  • birth certificate of the child / children,
  • work contract,
  • marriage certificate / divorce decree / death certificate,
  • certificate of school attendance (for school‑age children),
  • certificate of studies via E 402 form (for children studying at university).
It takes on average 2 ‑ 6 months to get child benefits.
The deadline for filing the tax return is:

  • 30th of April - in paper form,
  • 30th of June - electronically

for the previous calendar year.

The deadline for filing the tax return for the year 2023 is 30th of April, 2024 in paper form and 30th of June, 2024 electronically.
You can apply for a Austria up to 5 years back.

In the year 2024 you can file the tax return / claim your tax refund for the year 2019 at the latest.

Deadlines for Austrian tax refunds for previous years:

  • tax return for the year 2019 - till the 31st of December, 2024
  • tax return for the year 2020 - till the 31st of December, 2025
  • tax return for the year 2021 - till the 31st of December, 2026
  • tax return for the year 2022 - till the 31st of December, 2027
  • tax return for the year 2023 - till the 31st of December, 2028
In Austria, there is a 3‑day protection period that applies to all taxes. After these three days, the tax office will impose a late filing penalty of 2% of the tax.
The lease agreement expresses the relationship between the tenant and the landlord. This means that the tenant can not only use a certain thing, but can also make a profit from it (a farmer as a tenant can cultivate a field and at the same time can keep the crops and profit from it). The landlord receives payment for this ‑ rent.

For more information on lease agreement, see the blog article.
The deadline for filing the tax return for the previous calendar year is 31st of December. The deadline for the year 2023 is 31st of December, 2024.
You can deduct the following expenses on your Austrian tax return:

  • general - these are expenses related to employment, education or job search (travel costs, course costs, mobile phone charges),
  • other (home office, family bonus, additional insurance),
  • extraordinary - these are expenses related to chronic illness or disability. This includes costs on dental or medical aids.
You will need the following documents to file your tax return:

  • a confirmation of taxable income (Lohnzettel) from each employer,
  • L1i form if you have worked in Austria for less than 6 months,
  • EU/EWR form (Bescheinigung EU/EWR),
  • other documents proving entitlement to tax credits (child's birth certificate...).
The Lohnzettel (L16) is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Lohnzettel form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Lohnzettel form from each of them.
The L1i form is an attachment to the L1 form. It serves as proof that you have no income in your home country and your only source of income is from Austria. On the basis of this form, you will be considered an Austrian tax resident and can thus benefit from other advantages of the Austrian tax system.
The tax office will process the tax return and then pay the overpayment. The whole process takes on average 2 ‑ 8 months from the time the tax return is filed.
After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.
The tax office may send a refusal of tax assessment / payment of the refund for several reasons: missing mandatory attachment to the tax return, tax return not filled in correctly, etc.

We will be happy to help you with the processing of the letter. Arrange a consultation and one of our tax specialists will contact you. Read how the consultation works or fill in the order form straight away.
The obligation to file a tax return in Austria depends on several factors. In certain cases, you are obliged to file a tax return if:

  • you have an unlimited tax liability in Austria,
  • you earn more than €11 693 (the amount applicable for the tax year 2023),
  • you have more than one income subject to income tax,
  • the tax office has submitted you to file,
  • you have business income,
  • you have income from the sale of a property on which you have paid income tax.

You can also file a tax return voluntarily (if you are not required to file) and get a refund of some of the tax you paid, as well as claim any statutory benefits and allowances.
We are able to help you obtain these documents from Luxembourg:

  • Certificat de salaire: certificate of taxable incomes,
  • U1: it proves the entitlement to unemployment benefits after your return from abroad,
  • S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.
In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.
The tax must be paid no later than the deadline for filing the tax return, which is 30th of April.

The tax for 2023 must be paid by 30th of April, 2024.
The Certificat de salaire is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Certificat de salaire form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Certificat de salaire form from each of them.
To obtain a U1 form, you will need the following documents:

  • Power of Attorney (obtained from us),
  • payslips or an annual income certificate Certificat de salaire,
  • all employment contracts for the given period,
  • all employment termination certificates for the given period,
  • other documents.

It always depends on your situation. We will be happy to obtain the U1 form for you. Read how the service works or fill in the order form straight away.
You can claim your tax refund from Luxembourg up to 1 year back.

In 2024, you can only file a tax return / claim a refund for the tax year 2023.
Late filing of your tax return can result in a penalty in the form of a 10% tax increase. In addition, you can be fined between €25 and €250.

Failure to file a tax return may result in automatic taxation based on an estimate of your income.
To file the tax return you will need these documents:

  • a confirmation of taxable incomes (Certificat de salaire) from each employer,
  • EWR, which documents local income from your home country,
  • ID card / passport,
  • marriage certificate or birth certificate of the child, if any.
The Certificat de salaire is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.
The tax office will process the tax return and then pay the overpayment. The whole process takes on average 2 ‑ 12 months from the time the tax return is filed.
Yes, spouses can file a joint tax return and get a possible higher refund. This is only worthwhile if the spouse's net income is less than €13 000.
After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.
The tax office will process the tax return and then pay the overpayment. The whole process takes on average 2 - 8 months from the time the tax return is filed.
Individuals in Luxembourg are assigned a tax class. There are 3 tax classes:

  • Class 1 for single persons,
  • Class 1a for single persons with a child and for single persons who have reached the age of 65 till the 1st of January,
  • Class 2 for married persons and persons in a registered partnership (subject to certain conditions).

Married persons who are non‑resident and does not live separetely are in Class 1. If certain conditions are met, they can apply to benefit as tax residents and be placed in Class 2 (generally the tax class for residents and unseperated married couples). In this case, they must then file a joint tax return.
Identification number / file number (Numéro de dossier or Matricule) is an 11‑digit number, which is issued to Luxembourg taxpayers. The number is included in the letters you will receive from the Luxembourg tax office when you have to file your tax return. Keep this number carefully as you will need it to file your tax return.
The obligation to file a return in Luxembourg depends on several factors. In certain cases, you are obliged to file a tax return, for example if you have income from more than one job or if you run a business in Luxembourg.

There are also specific situations where filing voluntarily may be worthwhile, for example, to obtain tax overpayment thanks to tax credits and deductions.
We are able to help you obtain these documents from Ireland:

  • Employment Detail Summary: certificate of taxable incomes,
  • U1: it proves the entitlement to unemployment benefits after your return from abroad,
  • S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.
In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.
To obtain a U1 form, you will need the following documents:

  • Power of Attorney (obtained from us),
  • payslips or an annual income certificate Employment Detail Summary,
  • all employment contracts for the given period,
  • all employment termination certificates for the given period,
  • other documents.

It always depends on your situation. We will be happy to obtain the U1 form for you. Read how the service works or fill in the order form straight away.
Deadline for filing the tax return for the year 2023 is:

  • 31st of October - in paper form,
  • 14th of November - electronically.
You can file the tax return in Ireland up to 4 years back.

In 2024 it is possible to claim the refund for the year 2020 at the latest.

Deadlines for the tax refund from the Ireland for the previous years:

  • tax return for the year 2020 - till the 31st of December, 2024
  • tax return for the year 2021 - till the 31st of December, 2025
  • tax return for the year 2022 - till the 31st of December, 2026
  • tax return for the year 2023 - till the 31st of December, 2027
Late filing of your Ireland tax return can result in a penalty of:

  • 5% (up to a maximum of €13 695) - tax return filed within 2 months after the deadline,
  • 10% (up to a maximum of €63 485) - tax return is filed more than 2 months after the deadline.
To file the tax return you will need these documents:

  • a confirmation of taxable incomes (Employment Detail Summary) from each employer,
  • EWR, which documents local income from your home country,
  • ID card / passport,
  • marriage certificate or birth certificate of the child, if any.
The Employment Detail Summary is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Employment Detail Summary form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Employment Detail Summary form from each of them.
The PIT‑11 is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

Polish employers must issue the PIT‑11 form to employees by 31st of January each calendar year for the previous year.
The tax office will process your tax return in about 3 months. The refund will then be paid to you within 3 to 5 days after the tax return was processed.
The tax must be paid no later than the deadline for filing the tax return, i.e. by:

  • 31st of October - if the tax return was filed in paper form,
  • 14th of November - if the tax return was filed electronically.
The obligation to file a return in Ireland depends on a number of factors. In certain cases, you are required to file a tax return, for example if you have income from more than one job, from renting property or if you run a business in Ireland.

You can also file a tax return voluntarily (if you are not subject to the filing obligation) and get back some of the tax you have paid and claim all the benefits and discounts available under the law.
In USA there are 3 types of taxes:

  • state taxes - they fund the government in the state,
  • federal taxes - they fund the federal government,
  • local taxes - they fund cities and towns.

Non‑residents of the USA are generally subject to state and federal taxes, which means they may be required to file both federal and state tax returns.
The state tax is paid in addition to the federal tax. It is applied to the aggregate of all income of an individual working in the USA except for the following 9 states:

  • Alaska,
  • Florida,
  • Nevada,
  • New Hampshire,
  • South Dakota,
  • Tennessee,
  • Texas,
  • Washington,
  • Wyoming.

The state tax rate depends on the specific state. Some states have different tax credits, which can lead to different refund rates between federal and state taxes.
The local tax is used to finance public services (health, education, road maintenance and others). The amount varies depending on the country in which the taxpayer lives or works.
FICA (Federal Insurance Contributions Act) is the federal law on social security contributions. It is a federal payroll tax paid by both the employee and the employer. The amount of the tax is 6.2% for social security and 1.45% for health insurance.

A non‑resident who does not reside in the USA may be exempt from paying FICA. This includes foreign students, scientists, teachers, researchers, interns, doctors, au pairs, and others working in the USA on F-1, J-1, M-1, Q-1, or Q-2 visas.
Tax rates vary from state to state, and in California they can be as high as 13.3% for high‑income earners. However, in most states, including California, state taxes are single‑digit flat rates at low incomes.

In nine US states, there is no state income tax. These are:

  • Alaska,
  • Florida,
  • Nevada,
  • New Hampshire,
  • South Dakota,
  • Tennessee,
  • Texas,
  • Washington,
  • Wyoming.
The federal tax rate ranges from 10% to 37%. Non‑resident taxpayers (foreigners working part of the year in the USA) cannot claim any tax benefits, which means you must pay tax on the first dollar you earn.
Taxable IncomePayable Tax
USD 0 – USD 11 60010% of taxable income
USD 11 600 – USD 47 150 12% of the amount over USD 11 600
USD 47 150 – USD 100 525 22% of the amount over USD 47 150
USD 100 525 – USD 191 95024% of the amount over USD 100 525
USD 191 950 – USD 243 72532% of the amount over USD 191 950
USD 243 725 – USD 609 35035% of the amount over USD 243 725
more than USD 609 35037% of the amount over USD 609 350
Deadline for filing the federal tax return in USA is by the 15th of April for the previous calendar year.

Deadline for filing the tax return for the year 2023 is by the 15th of April, 2024. By this deadline it is also necessary to pay the tax.
We are able to help you obtain these documents from Poland:

  • PIT‑11: certificate of taxable incomes,
  • U1: it proves the entitlement to unemployment benefits after your return from abroad,
  • S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.
In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.
Deadline for filing the state tax return in most of the USA states is the same as the deadline for the federal tax return. There are some exceptions, where the deadline differs, e.g. in Virginia the state tax return deadline is 1st of May.
You can claim your refund from USA up to 3 years back.

In 2024, you can file a tax return / claim a refund for the tax year 2021 at the latest.

Deadlines for the tax refund from the USA for the previous years:

  • tax return for the year 2021 - 15th of April, 2025,
  • tax return for the year 2022 - 15th of April, 2026,
  • tax return for the year 2023 - 15th of April, 2027.
The tax office will process the tax return and then pay the overpayment. The whole process takes on average 2 ‑ 10 months from the time the tax return is filed.
The list of documents varies depending on whether the return is filed by a resident or a non‑resident. A non‑resident needs the following documents:

  • A taxable income certificate (W-2) from each employer,
  • a copy of the social security card to identify the social security number.

A resident also provides other documents to prove eligibility for tax credits (child's birth certificate...).
W-2 is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a W-2 form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a W-2 form from each of them.
Social Security Number (SSN) is a unique 9‑digit identifier issued by the Social Security Administration. It is used to determine eligibility for Social Security benefits and certain government services.
Late filing of your tax return can result in a penalty in the form of a tax increase of:

  • 5% to 25% for each month late - return filed within 60 days after the deadline,
  • USD 485 or the full amount of tax due (the lesser amount applies) - return filed after 60 days after the deadline.
Contact the appropriate Internal Revenue Service (IRS) office to verify delivery.
The tax due may be increased by a late payment penalty because you filed your tax return after the deadline or paid the tax late. The remaining tax must be paid.

We will be happy to help you deal with this situation. Schedule a consultation and one of our tax specialists will contact you. Read how the consultation works or fill out the order form directly.
To obtain a PIT‑11 form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a PIT‑11 form from each of them.

If you don't have a PESEL number, contact the Polish tax office and ask for one.
Unfortunately, cheque cashing is not part of our service. We recommend that you contact your bank or other financial institution to help you cash your check.
Yes, the forms that our accountants will prepare for you are accepted by the Financial Administration of the Slovak Republic. Our accountants will file the VAT forms to the tax office on your behalf. After filing, we will send you a confirmation of filing.
We will prepare and file these VAT forms:

  • VAT registration,
  • registration before receipt or supply of services within the EU,
  • VAT returns,
  • control report,
  • summary report.
We will prepare a VAT registration form for you and then file it to the tax office.
After filing the VAT registration form, we will send you a confirmation of filing directly from the Financial Administration of the Slovak Republic.
In addition to registering for VAT, you are required to register all accounts used for business. If the VAT payer does not file a notification of bank accounts used for business, the tax office will:

  • impose a fine of up to €10 000,
  • will not refund the overpaid VAT.

The obligation to register bank accounts applies to every new VAT taxpayer immediately after VAT registration.
Yes, if you have accepted a service from the EU, you are obliged to become an identified person.

In the months when you have received a service from abroad, you have to file your VAT return electronically to the tax office. A summary report is not filed.
Yes, in the months in which a service / good is received / provided from abroad, the person liable for VAT is obliged to file a VAT return. The deadline for filing the return is the 25th day of the month following the month in which the supply took place.

If you have supplied / received goods / services from abroad in August, you must file your VAT return by 25th of September.
You are obliged to file your VAT return by the 25th day of the month following the month in which the transaction took place.

If the purchase of goods / sales of services took place in August, you must file your VAT return by 25th of September.
We will send you the VAT payment details including account number, variable symbol and QR code in a PDF file by e‑mail after you file your VAT return.
You can claim your taxes from United Kingdom up to 4 tax years back. As the tax year in the UK runs from 6th of April to 5th of April of the following year, the tax year is considered to be the turn of the year, for example 2022/2023.

Deadlines for claiming your taxes from United Kingdom for the previous years:

  • tax return for the tax year 2020/2021 - till the 5th of April 2025
  • tax return for the tax year 2021/2022 - till the 5th of April 2026
  • tax return for the tax year 2022/2023 - till the 5th of April 2027
  • tax return for the tax year 2023/2024 - till the 5th of April 2028
We are able to help you obtain these documents from Slovakia:

  • Potvrdenie o zdaniteľných príjmoch: certificate of taxable incomes,
  • U1: it proves the entitlement to unemployment benefits after your return from abroad,
  • S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.

In addition, we can help you obtain an EWR form to give you unlimited taxpayer status (abroad). This will enable you to claim a refund and qualify for various other tax reliefs.
The Potvrdenie o zdaniteľných príjmoch is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Potvrdenie o zdaniteľných príjmoch form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Potvrdenie o zdaniteľných príjmoch form from each of them.
To obtain a U1 form, you will need the following documents:

  • Power of Attorney (obtained from us),
  • payslips or an annual income certificate Potvrdenie o zdaniteľných príjmoch,
  • all employment contracts for the given period,
  • other documents.

It always depends on your situation. We will be happy to obtain the U1 form for you. Read how the service works or fill in the order form straight away.
The e‑book is intended for all those who are doing business or plan to do business in the future.
The e‑book consists of two parts.

Part 1 focuses on business, how to start a business:

  • Over 90 pages of advice and tips from an experienced accountant,
  • practical information about business,
  • all about setting up a business and paying insurance and other fees,
  • how to use the ORP / VRP online cash register,
  • how to issue an invoice,
  • who is a VAT registered person and their relationship to advertising on Google and Facebook,
  • information on employing people,
  • practical examples.

Part 2 explains how to pay as little as possible in tax:

  • Over 60 pages of advice and tips from an experienced accountant,
  • practical information on tax optimisation,
  • everything about business expenses, tax deductible and non‑deductible expenses, deficiencies and damages car in business,
  • the effect of income on the amount of insurance contributions,
  • tax returns and legal tax optimization,
  • transition from a trade business to a limited liability company,
  • practical examples.
Yes, our experienced senior accountant, who is the guarantor of the e‑book, worked on it.
After payment, a link to download the e‑book will be generated. You will receive the e‑book immediately after payment.
Yes, but you have to cite the source in the paper.
Simply tick the request for a debt‑free certificate in the application and send the completed request to [email protected]. We will then file it electronically to the tax office.

Download the request form for an individual / legal entity.
Simply tick the box in the application to request a certificate for the payment and amount of tax and send the completed request to [email protected]. We will then file it electronically to the tax office.

Download the request form for an individual / legal entity.
Deadline for filing the tax return for the tax year 2023/2024 is:

  • 31st of October 2024, if the tax return is filed by paper,
  • 31st of January 2025, if the tax return is filed electronically.
Simply tick the box in the application to request a certificate of tax residency / tax domicile and send the completed request to [email protected]. We will then file it electronically to the tax office.

Download the request.
In the E‑documents application, tick the frequency of filing VAT returns. We will notify you every month by e‑mail that the deadline for filing your VAT return is approaching and ask you to send it in XML format. We will then file it electronically to the tax office.
Yes, we will also file an externally prepared tax return document. For filing we need to send the tax form file in XML format and potential attachments.
If you need to file another document that we do not have in the offer, select another document in the application and add the document in the appropriate field. After processing your order, we will evaluate what we need from you to file such a form. Signed document. We will then electronically file the document to the tax office.
The deadline for filing the road tax return for the previous year is 31st of January of the following year.

For the year 2024, the deadline for filing the tax return is 31st of January, 2025.
The road tax return is filed only electronically.
You need a large vehicle registration certificate to process your tax return.
Yes, we will prepare your tax return for your entire fleet.
Yes, we can also prepare your tax return for a hybrid or electric vehicle.
Yes, we will also prepare your tax return for your trailer / motorcycle / tractor.
Tax year in United Kingdom runs from 6th of April to 5th of April of the following year. This means that the tax year is considered to be the turn of the year, for example 2022/2023.
The electric scooter is not subject to road tax. If you only use this type of vehicle, you do not have to file a tax return.
Yes, if you wish to file your own tax return, this is possible. We will prepare your road tax return, send it to you and you will file it electronically by 31st of January, 2025.
After the tax return is prepared, we will contact you and then file the tax return to the tax office. After filing, we will send you a confirmation of the filing of the tax return and details of the tax payment.
We will send you the details of the road tax payment, including the account number, variable symbol and QR code in a PDF file by e‑mail after you file your road tax return.
No, you can only use the tax deferral to extend the deadline for filing individual or legal person income tax returns or financial statements. Other types of taxes are not subject to tax deferral.
We provide accounting services and tax consultation to individuals and legal entities that are required to keep accounting records.
As part of our accounting services, we also provide payroll accounting and HR consulting (recruitment).
We recommend using our accounting and tax consultation service. We can arrange an online meeting. At this meeting we will go through all the advantages and disadvantages of both types of business with you in detail. Our advice is always tailored to your requirements.
When we process your accounts, we need from you:

  • issued invoices,
  • received invoices,
  • receipts for cash purchases,
  • bank statements,
  • employee attendance (for payroll accounting).
The documents can be delivered:

  • by post,
  • in person,
  • online.

The frequency of document transmission is:

  • for VAT payers by the 15th day of the following month,
  • for non‑VAT payers, individually (e.g. once a year).
The tax office usually returns the tax overpayment to the british bank account. If you do not have any british bank account, you can ask for a cheque to be sent.
Yes, we will be happy to help you with your tax situation. We recommend you take advantage of our tax consultation. Just describe your current tax situation in detail and send us your request. One of our tax advisors will process it and then contact you to discuss all the necessary information in detail.
Yes, we recommend that you take accounting consultation. Our accountant will arrange an online meeting with you. At this meeting, they will go over your prepared tax return with you in detail.
In order to process a Type B personal income tax return, we will need you to send us:

  • issued invoices,
  • information on the amount of paid levies,
  • claims for tax benefits - if you want to claim them (child / mortgage tax bonus, DDS contributions, spouse's deduction).
Yes, we are happy to prepare tax returns and financial statements for non‑profit organisations and civic associations. We need the outputs from the accounting system for processing:

  • general ledger in analytical records,
  • supporting documents for incomes and expenses.
Yes, we are happy to prepare tax returns and financial statements for a limited liability company. We need the outputs from the accounting system for processing:

  • general ledger in analytical records,
  • supporting documents for incomes and expenses.
The deadline for filing a tax deferral is 31st of March.

If 31st of March falls on a weekend or public holiday, the deadline for filing the tax deferral is postponed to the next working day.
There are two ways to file a tax deferral:

Individual:

  • in paper form in person or by mail - for income from employment, agreement, rent, other income,
  • electronically - for business income.

Legal person:

  • electronically only.
You can postpone filing your tax return by:

  • 3 months for income from Slovakia,
  • 6 months if you also have income from abroad.
No, an individual with business income is only required to file the tax deferral electronically.
Yes, any individual or legal person can file a tax deferral, regardless of the type of income.

The type of income is only taken into account in the way the tax deferral is filed (paper or electronic).
Yes, you will obtain the overpayment to your bank account usually within 3 ‑ 8 months from the time of filing your tax return.
Yes, for foreign income you can extend the deadline for filing your tax return until 30th of September.
Yes, a legal person can also file a tax deferral, but only electronically.

Extending the deadline for filing the tax return automatically extends the deadline for filing the financial statements.
If you have filed a tax deferral by the due date for filing your tax return (usually 31st of March1), you have the option of changing the tax deferral date to suit your current needs, but no later than the deadline for filing your tax return.

However, it is important to keep in mind that no further extensions are possible after the deadline. From that point on, the last tax deferral filed, and the date stated in, will apply.

Any extension filed after the deadline will not be accepted by the Financial Administration of the Slovak Republic.

1 If 31st of March falls on a weekend or public holiday, the deadline will be postponed to the next working day.
No, you must notify the tax office of the extension of the deadline for filing your tax return on the appropriate form for tax deferral or via the electronic form on the portal of the Financial Administration of the Slovak Republic.
No, the E‑filing package only covers electronic filing of tax deferrals. If you want us to file your tax return for you, select the E‑filing package when you complete your tax return.
Go back to the order via your personal account and select the package with E‑Filing in the first step. Click through the order to the end. You will pay the difference between the paid package and the new package and we will electronically file the tax deferral for you.
The tax office does not approve the tax deferral. By filing a tax deferral, you are notifying the tax office that your tax return will be filed by the date you choose. However, the date you choose is binding.
We recommend filing your tax return as soon as possible. The tax office will charge you a late filing penalty of €30 and if there is a tax to pay on the tax return, you will also incur a penalty for each day of delay from the first day after the deadline.
Income tax must be paid no later than the last day for filing the tax return.

If you had a postponed deadline for filing your tax return, for example by 30th of June, the tax must be paid no later than 30th of June.
The financial statements must file:

  • a natural person accounting in the simple bookkeeping system,
  • a natural person keeping accounts in the double‑entry bookkeeping system,
  • a legal person applying the double‑entry bookkeeping system.
You will need a P45 or P60 form from each employer you worked for during the tax year to complete your tax return.

The P45 and P60 are forms confirming your income in the United Kingdom for the tax year. They are used to support the tax return and also form an attachment to the tax return.

The P45 form is issued by the employer, if you terminate your employment during the tax year, i.e. by 5th of April.

If the employment relationship is still ongoing, your employer will issue for you a P60 form at the end of the tax year.
You must file your financial statements for the previous year by 31st of March of the following year.

The financial statements for 2024 must be filed by 31st of March, 2025.

If you need to extend the deadline for filing your financial statements, file a tax deferral by 31st of March, 2025, which will automatically extend the deadline for filing financial statements in both simple and double‑entry bookkeeping system.
No attachments are required to accompany the financial statements.
Financial statements in both simple and double‑entry bookkeeping can only be filed electronically.
Yes, the obligation to file financial statements does not depend on the amount of income. A legal entity must always file a tax return and financial statements in double‑entry bookkeeping without exception.
No, an association / non‑governmental organisation that has no taxable business income is not required to file a tax return or financial statements.
No, associations and not‑for‑profit organisations have a specific type of financial statements that we will be happy to prepare for you as part of our accounting services.
In addition to the financial statements, you must also file an income tax return (for an individual or a legal entity).
If you want us to file the financial statements for you, please choose the E‑filing package in the first step. We will file the financial statements electronically for you.
If you do not dare to prepare financial statements, we recommend you to use a consultation with accountant.
Yes, the E‑filing package only covers electronic filing of tax returns. If you would like us to file your financial statements for you, please choose the E‑filing package when you prepare your financial statements.
The P45 and P60 are forms confirming your income in the United Kingdom for the tax year. They are used to support the tax return and also form an attachment to the tax return.

The P45 form is issued by the employer, if you terminate your employment during the tax year, i.e. by 5th of April.

If the employment relationship is still ongoing, your employer will issue for you a P60 form at the end of the tax year.

You will need a P45 or P60 form from each employer you worked for during the tax year to complete your tax return.
If an error is detected, please return to the order via your personal account. Correct what you need and click through to the end of the order. Once completed, we will send you a new re‑generated financial statement free of charge.
Tax return in Spain for the year 2023 needs to be filed by every employee, who has in the given year:

  • worked for one employer and had total income of more than €22 000,
  • worked for more than one employer and earned a total income of more than €15 0001).

1) If the employee worked for more than one employer, with the majority of income coming from one employer and other occasional income of less than €1 500, the income threshold of €22 000 applies.

If you are a freelancer and registered under the special regime for the freelancers (RETA) or the special social security regime for seafarers, you are obliged to file a tax return regardless of the amount of income.
Yes, you have to file a tax return whether you are resident or non‑resident in Spain. However, the type of form and the deadline for filing differ.

Residents: they file a tax return (IRPF - Impuesto sobre la Renta de las Personas Físicas) that includes all the resident's income, including rental income.

Non‑residents: They file a tax return using Form 210 (Modelo 210, or IRNR - Impuesto sobre la Renta de No Residentes). The tax return is filed quarterly. From the year 2024, non‑residents can only file annually if the income is from long‑term rental property.

The filing deadline is the 20th day of the following year. This means that for rentals in the year 2024, the tax return must be filed by 20th of January, 2025.
Yes, if you own an apartment in Spain and use it for private purposes only, you must file a tax return. As a non‑resident, you are liable to pay tax on imputed property income, which is a tax calculated on the value of your property even if you have no actual income from it. It is usually set at 1.1% or 2% of the property's cadastral value, depending on whether the value has been updated in recent years.

Form 210 must be filed within the following year. This means that for the year 2024, the declaration of non‑rental property must be filed between 1st of January and 31st of December, 2025.
The deadlines for filing tax returns are as follows:

  • residents: file by 30th of June for the previous calendar year,
  • non‑residents: to be filed by 31st of December for the previous calendar year.

For the year 2023, the resident tax return must be filed by 30th of June, 2024, in the case of a non‑resident, the deadline is extended to 31st of December, 2024.

If you are not tax resident in Spain and you have employment income or other income (dividends, interest...) in the country, you must file Form 210 quarterly:

  • from 1st to 20th of April,
  • from 1st to 20th of July
  • from 1st to 20th of October,
  • from 1st to 20th of January.

If you are renting property, the deadline is different.
You can file the tax return in Spain up to 4 years back.

In 2024 it is possible to claim the refund for the year 2020 at the latest.

Deadlines for the tax refund from the Spain in the tax return for the previous years:

  • 2020 - till the 30th of June, 2024 (residents) - till the 31st of December, 2024 (non‑residents)
  • 2021 - till the 30th of June, 2025 (residents) - till the 31st of December, 2025 (non‑residents)
  • 2022 - till the 30th of June, 2026 (residents) - till the 31st of December, 2026 (non‑residents)
  • 2023 - till the 30th of June, 2027 (residents) - till the 31st of December, 2027 (non‑residents)
The tax office will process the filed tax return and then pay the tax overpayment. The whole process takes on average 6 months from the last day for filing the tax return.

If the tax office fails to pay the overpayment within the given deadline, the taxpayer will receive the overpayment plus interest on the overdue amount.
Income tax must be paid no later than the deadline for filing tax returns, which is by the 1st of July, 2024.

If the taxpayer requests the tax office to extend the deadline for payment of the tax, the payment may be made in two instalments:

  • by 1st of July: 60% of the tax,
  • by 5th of November: 40% of the tax.
Late filing of your tax return may result in a penalty in the form of a tax increase by:

  • 5% - return filed 3 months after the deadline,
  • 10% - return filed 3‑6 months after the deadline,
  • 15% - return filed 6‑12 months after the deadline,
  • 20% - return filed 12 months after the deadline.
The Certificado de retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Certificado de retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Certificado de retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas form from each of them.
PD U1 form (Confirmation of periods to be taken into account for unemployment benefits) is a confirmation of employment abroad during which your employer paid unemployment insurance contributions on your behalf.

The form is issued by the foreign employment office after the employment termination and is submitted to the employment office in your home country or the country where you are claiming unemployment benefits.

You will need to present this document when you return from abroad to your home country or another EU country to claim unemployment benefits.
To obtain a U1 form, you will need the following documents:

  • Power of Attorney (obtained from us),
  • payslips or an annual income certificate Lohnbescheinigung,
  • all employment contracts for the given period,
  • all employment termination certificates for the given period,
  • other documents.

It always depends on your situation. We will be happy to obtain the U1 form for you. Read how the service works or fill in the order form straight away.
To obtain a U1 form, you will need the following documents:

  • Power of Attorney (obtained from us),
  • payslips or an annual income certificate PIT‑11,
  • all employment contracts for the given period,
  • all employment termination certificates for the given period,
  • employment certificates confirmed by the employer (if employment is still ongoing),
  • insurance certificates,
  • sickness benefit certificate (if you have received one),
  • maternity benefits certificate (if you have received them).
To obtain a U1 form, you will need the following documents:

  • Power of Attorney (obtained from us),
  • payslips or an annual income certificate Pažyma,
  • all employment contracts for the given period,
  • all employment termination certificates for the given period,
  • employment certificates confirmed by the employer (if employment is still ongoing),
  • insurance certificates,
  • sickness benefit certificate (if you have received one),
  • maternity benefits certificate (if you have received them).
We are able to help you obtain these documents from United Kingdom:

  • P45 or P60: certificate of taxable incomes.
We are able to help you obtain these documents from Lithuania:

  • Pažyma: certificate of taxable incomes,
  • U1: it proves the entitlement to unemployment benefits after your return from abroad,
  • S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.
In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.
The Pažyma form is a form that every employer must give to their employees. It is a statement of the employee's annual income and the tax withheld from each month's wages for the previous calendar year.

To obtain a Pažyma form, you have to contact your employer and ask them to issue the form for you. If you had more than one employer, you will need a Pažyma form from each of them.
The lowest rate is currently 14%, the so‑called input tax rate. From this 14%, the tax rate increases progressively with increasing taxable income up to a highest tax rate of 42%.

For more information on rental income tax in Germany, see the blog article.
The biggest difference between short‑term renting and classical renting is the rental period.

Short‑term landlords can rent out their property for a maximum of 6 months, whereas for classic renting the contract is a minimum of 15 months depending on the type of contract.

The duration of a short‑term renting is usually a few days to a few weeks, but always less than 6 months.

For more information on renting property in Germany, please see the blog article.
If parts of an owner‑occupied flat or family house or another house used by the taxpayer as a whole are temporarily rented out and the income from this does not exceed €520 in the tax year, the taxation of the income may be waived for simplification purposes with the taxpayer's consent.
The most commonly deductible expenses related to rental property include:

  • property tax,
  • loan costs,
  • accounting costs,
  • repair and renovation costs,
  • travel costs,
  • insurance,
  • property operating costs,
  • financing costs (appraisal, notary, land registry fees),
  • advertising costs,
  • street cleaning, garbage collection,
  • debt interest on the financing of the rental property,
  • depreciation of the building.

For more information about renting property in Germany, please see the blog article.
Anyone required to file a tax return must file a return for the 2023 tax year by the 30th of September, 2024.

If the tax return is filled by a tax advisor or a filling assistance association, the filing deadline is extended to 31st of July, 2025.

If you file your tax return voluntarily, you have 4 years to file your tax return to the tax office, until 31st of December, 2027 for the year 2023.

If you miss the deadline, you must expect a penalty.
For private home sellers, the profit made is taxable only under certain conditions. The so‑called speculation period is intended to prevent you from buying a property only to resell it at a better price depending on the market situation. You will remain tax‑free if you meet the following conditions:

  • you sell the property 10 years after the purchase,
  • you sell the  property sooner than 10 years after purchase, but you can prove that you have used the property yourself for the last three years.

If you do not meet the conditions for the speculation period, you must declare the sale of your property on your income tax return for the given year. The tax office will calculate the speculation tax, which can be up to 40% of the income.
The following items may be included in the costs:

  • real estate agent commissions for both buying and selling,
  • notary: internal costs and court costs (registration in the Land Registry),
  • property transfer tax,
  • renovation works and modernisation measures during the first three years after the purchase of the property (these are acquisition costs and can therefore be deducted from the profit),
  • advertising costs incurred during the sale (advertising on the internet or preparation of displays),
  • renovation work to achieve the optimum sales result.
We are able to help you obtain these documents from Germany:

  • Lohnsteuerbescheinigung: certificate of taxable incomes,
  • U1: it proves the entitlement to unemployment benefits after your return from abroad,
  • S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.
In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.
The Lohnbescheinigung is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Lohnbescheinigung form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Lohnbescheinigung form from each of them.
You must apply for a change of tax class to the relevant tax office, the Finanzamt. You can apply:

  • electronically - via the online tax portal Elster,
  • by post - to the local tax office.

Officially, you have the right to change your tax class once a year.

For more information on tax classes, see the blog article.
Deadline for filing the tax return for the year 2023 is:

  • till the 2nd of September, 2024 - in regular deadline,
  • till the 2nd of June, 2025 - with the tax advisor.
You can file the tax return in Germany up to 4 years back.

In 2024 it is possible to claim the refund for the year 2020 at the latest.

Deadlines for the tax refund from the Germany for the previous years:

  • tax return for the year 2020 - till the 31st of December, 2024
  • tax return for the year 2021 - till the 31st of December, 2025
  • tax return for the year 2022 - till the 31st of December, 2026
  • tax return for the year 2023 - till the 31st of December, 2027
You can be fined between €100 and €25,000 for not filing your tax return by the given deadline.

The amount of the fine depends on various factors - the financial situation of the taxpayer, but also the cooperation with the authorities.
You can deduct the following items in your German tax return:

  • travel expenses,
  • the cost of running a double household,
  • the cost of work clothes,
  • moving expenses,
  • telephone and internet costs,
  • fees associated with the child's school attendance.
You need the following documents to file your tax return:

  • a certificate of taxable income - Lohnsteuerbescheinigung,
  • EU/EWR form (Bescheinigung EU/EWR) - this is a mandatory attachment to the German tax return,
  • other documents for claiming rebates (child's birth certificate, etc.).

For more information on the necessary documents, please see the blog article.
The Lohnsteuerbescheinigung is a form that every employer must give to his employees at the end of the year. It is a certificate of the employee's annual income and the tax withheld from each month's wages for the previous calendar year.

German employers must issue the Lohnsteuerbescheinigung form to employees by 28th of February each calendar year for the previous year.

For more information on the Lohnsteuerbescheinigung, please see the blog article.
Steuer ID is an 11‑digit tax identification number that facilitates communication in tax, economic and administrative matters.

The German tax office will assign you a Steuer ID automatically when you register your residency.

For more information about the Steuer ID, please read the blog article.
You can leave the country, but you must pay the debt according to the instructions which are mentioned on the certificate from the tax office.
The tax office will process the tax return and then pay the overpayment. The whole process takes on average 1 ‑ 6 months after the tax return is filed.
The tax must be paid no later than the deadline for filing the tax return, which is the 2nd of September, 2024.

The tax for the year 2023 must be paid by the 2nd of September, 2024.

If your tax return is filed by a tax advisor, the deadline for filing is extended by the 2nd of June, 2025. You must also pay the tax due by this deadline.

For more information on the deadlines, see the blog article.
The deadline for filing the tax return is 30th of April for the previous calendar year. The deadline for filing the 2023 tax return is the 30th of April, 2024.
You can claim a refund from Norway up to 3 years back.

In 2024 you can file a tax return / claim a refund for the tax year 2021 at the latest.

Deadlines for Norwegian tax refunds for previous years:

  • tax return for the year 2021 - by 30th of April, 2024
  • tax return for the year 2022 - by 30th of April, 2025
  • tax return for the year 2023 - by 30th of April, 2026
If you fail to file a tax return there is a fine at a rate of half the administrative fee set by the court per day. The maximum limit is 50 administrative fees. The maximum amount is NOK 61 150.
The following taxes are paid in Norway:

  • income tax - 22% of income,
  • a flat tax - 1.9% and 16.2%, based on the amount of wages and other income such as sickness, invalidity pension and pension,
  • national insurance contributions - usually 8.2%, but also calculated on the basis of personal income.
After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.
You will need the following documents to file your tax return:

  • a pre‑filled / prepared tax return, which you will receive from the Norwegian tax office.

The tax office will pre‑fill your tax return based on information from your employer, banks, insurance companies and other institutions.
The tax return is pre‑filled by the Norwegian tax office which sends it also for inspection. The pre‑filled tax return must be checked and if the information is:

  • correct and complete: you do not need to do anything and the tax return can be considered filed,
  • incorrect and / or incomplete: you must correct / complete them and send them to the tax office by the given deadline for filing the tax return.

You can view your pre‑filled tax return via your personal account on the Norwegian tax office's website.

If you have not received the pre‑filled tax return, you must contact the Norwegian tax office and fill in the tax return using form RF‑1281.

The tax notice is the final decision from the tax office on the amount of tax you need to pay (or any overpayment you get back). The tax office usually sends it during the summer, but no later than the 1st of December.
The tax office will process the tax return and then pay the overpayment. The whole process takes on average 2 - 6 months from the time the tax return is filed.
Every resident and non‑resident of Norway who had income in the country is required to file a tax return for the previous calendar year.

Non‑residents of Norway do not file a tax return only if they are taxed under the PAYE scheme (Pay As You Earn - scheme for expat workers in Norway). The employee will only receive a receipt for the paid tax (PAYE receipt).
We will be happy to help you with your request. Schedule a consultation and one of our tax specialists will get in touch with you. Read how the consultation works or fill in the order form directly.
The Australian tax year begins on 1st of July and ends on 30th of June.

The deadline for filing a tax return for the previous tax year is 31st of October.

The 2023 tax return must be filed by the 31st of October, 2024.
You can claim your Australian tax refund up to 2 years back.

In 2024, you can file a tax return / claim a refund for the tax year 2022/2023 at the latest.

Australian tax refund deadlines for previous years:

  • tax return for the year 2022/2023 - by the 31st of October, 2024,
  • tax return for the year 2023/2024 - by the 31st of October, 2025.
The tax office returns tax overpayments after the tax return has been processed. The tax return is usually processed by:

  • 12 working days: if the tax return was filed electronically,
  • 50 working days: if the tax return was filed on paper.

The tax office informs the taxpayer about the processing of the tax return by SMS. This will state the deadline for the refund of the overpayment.
You will need the following documents to file your tax return:

  • a taxable income certificate (PAYG) from each employer,
  • type of visa (student, work or other),
  • period of employment,
  • marriage certificate if you are married,
  • child's birth certificate if you have children.
The PAYG form (PAYG Payment Summary or Group Certificate) is a form that every employer must give to their employees. It is a certificate of the employee's annual income and tax deductions from each month's wages for the previous tax year. The employee receives it in paper form.

If the employee has access to the STP system, the annual income form can be found here in digital form.
We will be happy to help you with your request. Schedule a consultation and one of our tax specialists will get in touch with you. Read how the consultation works or fill in the order form directly.
If you file your tax return by the regular deadline, the tax must be paid by the 21st of November at the latest.

If you file your tax return after the regular deadline, the tax must be paid within 21 days after filing the tax return.
You can be fined for not filing or filing your tax return late. The amount depends on the amount of tax and how many days after the deadline the tax return was filed.
Everyone is required to file a tax return for the tax year 2023/2024:

  • a resident who had total taxable income in excess of AUD 18,200 in the previous tax year,
  • a non‑resident who had total taxable income of more than AUD 1 in the previous tax year.
The amount of income tax depends on whether the taxpayer is resident or non‑resident in Australia.

Tax rates for the tax year 2024/2025:

  • Resident: tax rates are based on the amount of income (income up to AUD 18,200 is not taxed),
  • Non‑resident: the tax rate is 30 cents on each dollar (for income between AUD 0 and AUD 135 000).
You can claim your contributions back, that you have not claimed, up to the year 1995.
Refunding your pension contributions means that if you meet certain conditions (e.g. you are not an EU citizen), you may be entitled to up to 100% of the pension contributions you paid in Germany, which you can get back. By applying, you notify the German Social Security Administration that you have left Germany / EU, so there is no further need for them to keep your pension contributions.

If you are an EU citizen, we can verify that your home institution has correctly recorded all your years of service in Germany so that they are included in your total pension entitlement.

We will be happy to help you with your contributions. Read, how it works or fill in the order form straight away.
Child benefits (Kindergeld) are financial allowances for the parents of children and is intended for the upbringing and maintenance of the child / children.

We will be happy to help you with the processing of the child benefits. Read how it works or fill in the order form right away.
The basic condition for entitlement to benefits is mandatory social security in Germany, which you automatically get in connection with your employment. This means that if you are working in Germany, you are mandatorly insured and probably entitled to benefits.

You are also entitled to benefits if one parent works in Germany and the children live in their home country or in another EU country with the other parent.

For more information on child benefit entitlement in Germany, see this blog article.
Child benefits will increase to €250 per month per child from the January 2023. The same amount applies also in the year 2024.

For more information on the amount of child benefit in Germany, see the blog article.
You can apply for child benefit (Kindergeld) from Germany up to 6 months back.
Yes, you can receive child benefits in your home country and apply for it also in the Germany.

The entitlement to child benefits arise in the country where the child lives (if one parent is employed there). If the parent is on maternity or parental leave in the home country or is unemployed, you can only claim child benefit in your home country.

If child benefits are paid in the home country, it is possible to claim a compensatory allowance in Germany. On the basis of the application, the German Familienkasse will calculate the entitlement to the allowance and offset the resulting amount against the amount of the allowance paid in the home country.

The final sum of the benefits from both countries will be equal to the maximum amount in the Germany.
The parent who lives with the child in their home country applies for the German compensatory allowance.

The other parent working in Germany must submit a certificate of income from employment or payslips, freelancer must submit a trade certificate.
If one parent suspects that the other parent is receiving benefits illegally, the relevant German office called Familienkasse should be contacted for an investigation
When the child reaches 18 years, child benefits will be paid only in cases where:

  • registration of an unemployed child at the Labour Office until the age of 21 (if the child is looking for a job),
  • studying at university until the age of 25,
  • preparation for a future profession up to the age of 25,
  • volunteering in an approved organisation up to the age of 25,
  • the child's disability of unlimited duration.
No. The parent applies for child benefits after the child turns 18. If the conditions for receiving child benefits are met from the age of 18, child benefits belongs and will be sent to the parent. An exception is the failure of the parent to fulfil the maintenance obligation. In these circumstances, the child may request that the allowance be paid directly to him or her.
The application must be accompanied by:

  • E 411 form,
  • the child's birth certificate - to prove the existence of the child,
  • marriage certificate / divorce decree / death certificate - to prove marital status,
  • payslips / annual statements / Steuer ID - to prove income.
It takes on average 1 ‑ 3 months to get child benefits.
The deadline for filing a tax return differs depending on whether the tax return is filed by a resident or non‑resident of Belgium. Tax return deadlines for the year 2023:

Resident:

  • 30th of June, 2024 - in paper form,
  • 15th of July, 2024 - electronically,
  • 16th of October, 2024 - electronically within the extended period.

Non‑resident:

  • 22nd of November, 2024 - in paper form and electronically.
You can claim your refund from Belgium up to 3 years back.

In 2024, you can file a tax return / claim a refund for the tax year 2021 at the latest.

Deadlines for the tax refund from the Belgium for the previous years:

  • tax return for the year 2021 - 25th of November, 2024,
  • tax return for the year 2022 - 24th of November, 2025,
  • tax return for the year 2023 - 22nd of November, 2026.
You can be fined between €50 and €1,250 for not filing or filing your tax return late.
We will be happy to help you with your request. Schedule a consultation and one of our tax specialists will get in touch with you. Read how the consultation works or fill in the order form directly.
We are able to help you obtain these documents from Belgium:

  • Fiche: certificate of taxable incomes,
  • U1: it proves the entitlement to unemployment benefits after your return from abroad,
  • S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.
In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.
The Fiche 218.10 is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Fiche 218.10 form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Fiche 218.10 form from each of them.
To obtain a U1 form, you will need the following documents:

  • Power of Attorney (obtained from us),
  • payslips or an annual income certificate Fiche,
  • all employment contracts for the given period,
  • other documents.

It always depends on your situation. We will be happy to obtain the U1 form for you. Read how the service works or fill in the order form straight away.