FAQ
Tax Return

What are you looking for?

You can search for them by name or using the filter below.


Items: 124
Sorry, no results found. Please check your spelling, try more general words or different words that mean the same thing.
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. This is usually paid if the spouse has a lower income than the partner for whom the tax return is filed.
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.
Deadlines for filing a tax return for the year 2025:

  • 30th of June, 2026 - in paper form (non‑resident),
  • 31st of October, 2026 - electronically (resident / non‑resident) through Agenzia delle Entrate.
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 2026 you can file a tax return / claim a tax refund for the tax year 2025.
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 deadline for paying the tax depends on the amount of tax:

  • tax less than €257.52 - can be paid until 30th of November, 2026,
  • tax above €257.52 - can be paid in two instalments by paying:
    • 40% of the tax - by 30th of June, 2026,
    • 60% of the tax - by 30th of November, 2026.
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 2024 is 1st of May, 2025.
You can apply for a Netherlands tax refund up to 5 years back.

In the year 2025 you can file the tax return / claim your tax refund for the year 2020 at the latest.

Netherlands tax refund deadlines for previous years:

  • 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
  • tax return for the year 2024 - till the 31st of December, 2029
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 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.
Tax rates for the year 2024:
Taxable income fromTaxable income toTax rate
0 €38 441 €35,82 %
38 441 €76 817 €37,48 %
76 817 €and 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 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 €39 719(the amount applicable to singles in 2025) or €50 206 (the amount applicable to spouses / partners in 2025),
  • assets of less than €141 896(amount applicable to single persons in 2025) or €179 429 (amount applicable to spouses / partners in 2025).

You can apply for Zorgtoeslat up to 1 year back. In 2025, you can apply for 2024 at the latest by 1st of September, 2025.
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.
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 2025 is 30th of April, 2026 in paper form and 30th of June, 2026 electronically.
You can apply for a Austria up to 5 years back.

In the year 2026 you can file the tax return / claim your tax refund for the year 2021 at the latest.

Deadlines for Austrian tax refunds for previous years:

  • 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
  • tax return for the year 2024 - till the 31st of December, 2029
  • tax return for the year 2025 - till the 31st of December, 2030
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 deadline for filing the tax return for the previous calendar year is 31st of December. The deadline for the year 2025 is 31st of December, 2026.
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 €13 308 (the amount applicable for the tax year 2025),
  • 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.
You can claim your tax refund from Luxembourg up to 1 year back.

In 2026, you can only file a tax return / claim a refund for the tax year 2025.
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 €25 000.

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 usually 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 usually paid if the spouse has a lower income than the partner for whom 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.
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.
Deadline for filing the tax return for the year 2025 is 31st of October 2026.
You can file the tax return in Ireland up to 4 years back.

In 2026 it is possible to claim the refund for the year 2022 at the latest.

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

  • tax return for the year 2022 - till the 31st of December, 2026
  • tax return for the year 2023 - till the 31st of December, 2027
  • tax return for the year 2024 - till the 31st of December, 2028
  • tax return for the year 2025 - till the 31st of December, 2029
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 tax must be paid no later than the deadline for filing the tax return, i.e. by 31st of October of the following year.
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.
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.
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.
If you are a tax non‑resident of Spain and you only had income from employment in Spain, you are not required to file a tax return (your employer will withhold the tax and pay it to the state).
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.

The filing deadline is the 20th day of the following year. This means that for rentals in the year 2025, the tax return must be filed by 20th of January, 2026.
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 2025, the declaration of non‑rental property must be filed between 1st of January and 31st of December, 2026.
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.
The deadline for filing the tax return for the year 2025 is:

  • 31st of March, 2026 - regular deadline,
  • maximum 30th of June, 2026 - extended deadline1) for income from Slovakia only,
  • maximum 30th of September, 2026 - extended deadline for income from Slovakia and abroad.
1) To extend the deadline for filing the tax return, a tax deferral must be filed by 31st of March, 2026. Filing a tax deferral also extends the deadline for filing the financial statements.
There are two types of personal income tax return in Slovakia:

  • Type A - filed by employees, contractors, employees / contractor with income from abroad,
  • Type B - filed by freelancers and taxpayers with other income (income from rent, sale of real estate, sale of securities, winnings, personal assistance, virtual currency, dividends...).
The application can process the following types of income:

  • income from employment,
  • income from agreements outside employment (temporary jobs),
  • income from a freelancing (business),
  • income from royalties (work contract),
  • income from personal assistance,
  • occasional income,
  • income from the sale of virtual currency,
  • income from the sale of derivatives,
  • dividend income,
  • income from abroad,
  • rental income,
  • income from the sale of real estate,
  • income from material prizes,
  • income from securities, income from interest and other income from securities, income from the transfer of business share.
You can claim the following tax benefits on your Slovakian tax return:

  • Child tax bonus,
  • mortgage tax bonus,
  • spouse deduction,
  • contributions to the third pillar / retirement management company (DDS).
Personal income tax return can be filed:

  • in person at the tax office - type A, type B without business income,
  • by registered post - type A, type B without business income,
  • electronically - type A, type B.
Type A:
Item Attachment Note
income from employment / agreementcertificate of taxable incomefor multiple employers, a certificate of income from each employer is required
child tax bonuscopy of the child's birth certificate (if not issued in the territory of the Slovakia) or school attendance certificate (if your child is studying at a school abroad or at a university in Slovakia)if the birth certificate has not been filed to the tax office in the past
deduction for spouseno attachment---
contributions to DDSno attachment---
tax bonus on mortgagecertificate of interest paid from bank---

Type B:
Item Attachment Note
income from employment / agreementcertificate of taxable incomefor multiple employers, a certificate of income from each employer is required
income from business / freelancingno attachment---
income from renting / selling propertyno attachment---
other incomeno attachment---
child tax bonuscopy of the child's birth certificate (if not issued in the territory of the Slovakia) or school attendance certificate (if your child is studying at a school abroad or at a university in Slovakia)if the birth certificate has not been filed to the tax office in the past
deduction for spouseno attachment---
contributions to DDSno attachment---
tax bonus on mortgagecertificate of interest paid from bank---
If you have chosen the E‑filing package, we will send you the personal income tax payment details including account number, variable symbol and QR code in a PDF file by e‑mail after you file your personal income tax return.
The tax must be paid no later than the deadline for filing the tax return which is 31st of March, 2026.

The tax for the year 2025 must be paid by 31st of March, 2026.

If you are filing your tax return in the extended deadline, the deadline for the tax payment is extended according to the deadline chosen in the defferal.
According to the Statistical Office of the Slovak Republic, this is the classification of economic activities. On its website, the Statistical Office of the Slovak Republic offers the possibility to find out the code of a trade simply by the assigned ID number.
resident is a natural person who has a permanent place of residence, a centre of interests, e.g. a family, and stays there for at least 183 days a year.

non‑resident is a natural person who does not have a permanent place of residence, a centre of interest, e.g. family, in the territory of the State and does not stay there for at least 183 days per year. A non‑resident of Slovakia who has worked in Slovakia is taxed in Slovakia only on income from sources within the territory of Slovakia.

If your situation is more complicated, we will be happy to help you determine your residency. Check our tax consultation.
The tax office will process the filed tax return and pay the overpayment within a maximum of 40 days from the day after the deadline for filing the tax return.

For tax returns filed by 31st of March, this is by 10th of May; for tax returns filed by the extended deadline, this is by 9th of June, 10th of July, 9th of August, 9th of September, 10th of October or 9th of November.
Yes, we guarantee the accuracy of the calculation. If we find an error in the calculation, we will refund the fee for processing the tax return, or help you with a solution at the tax office.

We are not responsible for errors in the calculation by entering incorrect values. This means that you are responsible for filling in the correct information yourself. Please check the values you enter carefully before completing your order.
No, don't send anything after filing your tax return via E‑filing. After filing, we'll send you a receipt that serves as your proof of filing.
To cancel the E‑filing authority, simply send a new power of attorney to another person to the tax office. The current power of attorney will be automatically cancelled and the new power of attorney will take effect.
We will send you the completed tax return by e‑mail immediately after payment. You only need to sign the tax return and take it to the tax office, or file it electronically via the Financial Administration SR portal.

We will be happy to process the filing for you. In the first step, you need to choose the E‑filing package. After filing your tax return, we will send you a confirmation of filing from the Financial Administration Slovak Republic.
The tax office will process the filed tax return and pay the overpayment within a maximum of 40 days from the day after the deadline for filing the tax return.

For tax returns filed by 31st of March, this is by 10th of May.
No, if your trade is only suspended, you must file your tax return electronically only. The tax office will not accept paper filing and will assume that the tax return has not been filed.

Paper filing will only be accepted if the business is completely closed.
No, you only have to file one tax return, listing all your income.
You file your tax return in the country where you were resident, showing your worldwide income.

If you do not live in Slovakia and you have no income there, you are not obliged to file a tax return.
You must file a tax return if your income for the year exceeds €2 876,90 (for 2025). If it was lower and you had no other income, you are not obliged to file a tax return.

However, if you are not obliged to file a tax return by law, you may file it voluntarily. This may be worthwhile as you may incur an overpayment which the tax office will refund to you.

We recommend that you calculate your overpayment in our online application.
If your employer has only claimed one child on your annual tax return, you can file an amended tax return by the given deadline. If you find out after the deadline, you can file a additional tax return. You must include both children on both the amended and additional tax returns.
You can claim the child tax bonus up to 5 years back by filing an additional tax return for the given year.

We will be happy to help you claim the child tax bonus retrospectively. Contact us at [email protected].
In the Czech Republic, tax returns can be filed up to 3 years back. The 3‑year period starts from the end of the deadline for filing a proper tax return for the tax year in question.

What does this mean in practice?

In 2026 you can claim a tax refund for the following years:

  • The tax return for the year 2022 can be filed no later than 1st of April, 2026.
  • The tax return for the year 2023 can be filed no later than 1st of April, 2027.
  • The tax return for the year 2024 may be filed no later than 1st of April, 2028.
Yes, if you don't file your tax return by the statutory deadline, you could face a late filing penalty. The amount and incurrence of the penalty are governed by the following rules:

  1. Tolerance period of 5 working days
    • The Tax Office will tolerate late filing of your tax return if you file it within 5 working days after the due date.
    • No penalty will be imposed within this time limit.
  2. Penalty for late filing after 5 working days
  3. If you file your tax return more than 5 working days after the deadline, you are liable to pay a penalty.
  4. The penalty is calculated as follows:
    • 0.05% of the tax assessed for each day of delay, up to a maximum of 5% of the total tax.
    • 0.01% of the reported tax loss for each day of delay, up to a maximum of 5% of the reported loss.
  5. Maximum penalty
    • The maximum amount of the penalty is CZK 300 000.
  6. The penalty does not apply if the amount of the calculated penalty does not exceed CZK 1,000 (and you were not obliged to file an ex officio return).
The deadline for filing your 2025 tax return is by:

  • 1st of April, 2026 - in paper form,
  • 4th of May, 2026 - in electronic form,
  • 1st of July, 2026 - with a tax specialist.
In the Czech tax return you can claim tax allowances (e.g. for the taxpayer, spouse, disability, disability insurance, etc.), non‑taxable parts of the tax base (e.g. mortgage interest, gifts, pension savings, long‑term investment product, long‑term care insurance) and tax benefits on children, etc.
The tax return must be accompanied by, for example:

  • A certificate of income from your employer (from each employer if you had more than one job).
  • Documents for child tax benefits (birth certificate or certificate of education).
  • Confirmation from pension institution and insurance company (pension or life insurance).
  • Confirmation of interest paid on the mortgage from the bank.
  • Affidavit of the other spouse (for deduction per spouse).
  • Confirmation of donation, blood / plasma donation.

The exact list of documents varies depending on the allowances and deductions claimed.
The Taxable Income Certificate form is issued by the employer to an employee who has not requested an annual tax statement. This document contains a summary of the employee's annual income, income tax paid in advance and other information for the previous calendar year. It serves as a basis for filing a tax return if the employee must or wishes to file the tax return himself.
Filing a tax return is governed by Section 38g of Act No. 586/1992 Coll. on Income Taxes (hereinafter referred to as the Income Tax Act), which states that a tax return must be filed by any taxpayer who:

  • has income for the year exceeding CZK 50,000 and it is not tax-free income, income that is not subject to tax or income on which withholding tax is levied (according to Section 36 of the Income Tax Act),
  • has a simultaneous income from several employers (concurrence of employment and agreements on work performance, agreements on work activity), except in cases where the income was subject to withholding tax,
  • has income from employment (from dependent activities according to § 6 of the Income Tax Act) plus other income according to § 7-10 of the Income Tax Act (from business, capital assets or other income) exceeding CZK 20,000,
  • has a tax loss.

Please note: The income limits (CZK 50,000 and CZK 20,000) are gross amounts, not profits.

And also when various conditions are breached:

  • If a person has used tax allowances for life insurance or pension insurance and additional insurance in the past and terminated it early, these allowances must be retaxed.
  • A self‑employed person in the flat-rate scheme has breached the terms of the flat‑rate scheme.
Payment of the overpayment depends on how the tax is settled:

  • annual statement - if the employer has made an annual statement, the overpayment will be paid during April, in the March salary.
  • tax return - if a tax return has been filed, the tax office will process it and pay the overpayment within a maximum of 30 days from the day after the tax return filing deadline.
The tax must be paid no later than the deadline for filing the tax return, i.e. by:

  • 1st of April, 2026 - if the tax return was filed in paper form,
  • 4th of May, 2026 - if the tax return was filed electronically,
  • 1st of July, 2026 - if the tax return was filed by a tax advisor.
Personal Income Taxpayer Declaration Form (Formulář prohlášení poplatníka daně z příjmů fyzických osob) is a pink form issued by the Tax Administration. It is a form that sets out the method of taxation by the employer. On the basis of the signed form, the employer deducts tax from the employee's wages, taking into account any allowances claimed by the taxpayer.
Yes, we guarantee the accuracy of the calculation. If we find an error in the calculation, we will refund the processing fee.

We are not responsible for errors in the calculation by entering incorrect values. This means that you are responsible for completing the correct return yourself. Therefore, please check the values entered before completing your order.
We guarantee 100% accuracy of the calculation. If we find an error in the calculation, we will refund the fee for processing the tax return or help you with a solution at the tax office.

We are not responsible for errors in the calculation by entering incorrect values. This means that you are responsible for filling in the correct information yourself. Please check the values you enter carefully before completing your order.
If you need to consult a tax return with a specialist, use a consultation with the specialist.

This service takes the form of an online meeting. Our specialist will guide you through the application. The service can be booked by selecting the consultation with the specialist package directly in the application.

There is a fee for this service. The price includes the fee for the actual completion of the tax return. If you are interested in electronic filing (E‑filing), it is possible to order it.
If you have decided to donate 2% of your taxes to a non‑profit organization, please select the organization from the list. The app will fill in the relevant section on your tax return. If you file the tax return in paper form, don't forget to sign, otherwise the tax office will not report the 2% tax to the selected non‑profit organization.

You can also donate 2% of your tax to our partner project Daňové priznanie pomáha.
You can pay the tax after you have completed the application, but we do not recommend paying the tax before you file your tax return. This is because if the payment is made before the form is filed, the tax office may return the payment to your account because they have nothing to match it to.

We recommend that you pay the tax after you have filed your tax return. If you have used the E‑filing service, pay the tax when you receive the confirmation of filing.
You can file the tax return in Slovakia up to 5 years back.

In 2026 you can claim refund for the tax year 2021 at the latest.

Deadlines for Slovak tax refunds for previous years:

  • tax return for the year 2021 - by 31st of December, 2026
  • tax return for the year 2022 - by 31st of December, 2027
  • tax return for the year 2023 - by 31st of December, 2028
  • tax return for the year 2024 - by 31st of December, 2029
  • tax return for the year 2025 - by 31st of December, 2030
You can be fined in the amount of €30 for not filing your tax return by the deadline. If there is a tax payment on your tax return, the penalty for each day of delay starts from the first day after the deadline.
Potvrdenie o zdaniteľných príjmoch is a form that every employer must give to their employees at the end of the year or after termination of the employment relationship. It is a statement of the employee's annual income and the tax withheld from each month's wages for the previous calendar year.

Slovak employers must issue the form Potvrdenie o zdaniteľných príjmoch to employees by 10th of March of each calendar year for the previous year.
Yes, we will be happy to prepare your tax return for you. Just send us the necessary documents to prepare your tax return. We will process your tax return based on these documents and send it to you in PDF and XML format. This way you can conveniently file your tax return yourself.
The tax office has 30 working days to approve the power of attorney. It is not possible to file a tax return until the power of attorney is approved. Once the tax office approves the power of attorney, we will file the tax return immediately. On average, it takes up to 5 working days to process a power of attorney.
To file your tax return in Slovakia, you will need:

  • a confirmation of taxable income,
  • a foreign tax return (non-resident) - only when claiming the child tax bonus and other tax benefits.
You can also file your Slovak tax return online:

  • voluntarily - every individual (non‑business),
  • mandatory - individual (entrepreneur) and legal entity.
Yes, spouses can file a joint tax return and get a possible higher refund.
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.
There are 3 ways to pay the tax:

  1. via a US bank account,
  2. via debit / credit card or in cash,
  3. via bank in your home country.

For more information on paying the tax, see the blog article.
Deadline for filing the tax return for the year 2025 is:

  • till the 31st of July, 2026 - in regular deadline,
  • till the 28th of February, 2027 - with the tax advisor.
You can file the tax return in Germany up to 4 years back.

In 2026 it is possible to claim the refund for the year 2022 at the latest.

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

  • tax return for the year 2022 - till the 31st of December, 2026
  • tax return for the year 2023 - till the 31st of December, 2027
  • tax return for the year 2024 - till the 31st of December, 2028
  • tax return for the year 2025 - till the 31st of December, 2029
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 31st of July, 2026.

The tax for the year 2025 must be paid by the 31st of July, 2026.

If your tax return is filed by a tax advisor, the deadline for filing is extended by the 28st of February, 2027. You must also pay the tax due by this deadline.

For more information on the deadlines, see the blog article.
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 2024:

Resident:

  • 30th of June, 2025 - in paper form,
  • 15th of July, 2025 - electronically,
  • 16th of October, 2025 - electronically within the extended period - in the case of specific income (from business, abroad, executive remuneration, etc.).

Non‑resident:

  • 21nd of November, 2025 - in paper form and electronically.
You can claim your refund from Belgium up to 3 years back.

In 2025, you can file a tax return / claim a refund for the tax year 2022 at the latest.

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

  • tax return for the year 2022 - 24th of November, 2025,
  • tax return for the year 2023 - 22nd of November, 2026,
  • tax return for the year 2024 - 25th of November, 2027.
You can be fined between €50 and €1,250 for not filing or filing your tax return late.