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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.
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 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.
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.
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.
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.).
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 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.
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.
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.
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 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.
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 2025, 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.
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
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.
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 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, you will obtain the overpayment to your bank account usually within 3 ‑ 8 months from the time of filing your tax return.
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.
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.
The deadline for filing the tax return for the year 2024 is:

  • 31st of March, 2025 - regular deadline,
  • maximum 30th of June, 2025 - extended deadline1) for income from Slovakia only,
  • maximum 30th of September, 2025 - 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, 2025. 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.
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 or school attendance certificateif 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 or school attendance certificateif 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, 2025.

The tax for the year 2024 must be paid by 31st of March, 2025.

If you are filing your tax return in the extended deadline, the deadline for filing 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 file your tax return electronically to the tax office.

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 have no income in Slovakia, you are not obliged to file a tax return in Slovakia.
You must file a tax return if your income for the year exceeds €2 823,24 (for 2024). 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.
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 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.