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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.

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Lithuania

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.

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Lithuania

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

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Lithuania

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.

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Lithuania

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.

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Lithuania

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.

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Lithuania

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.).

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Tax return in Belgium with a specialist

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.

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Tax return in Belgium with a specialist

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.

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Tax return in Belgium with a specialist

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.

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Tax return in Belgium with a specialist

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.

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Tax return in Belgium with a specialist

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).

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Tax return in Belgium with a specialist

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.

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Tax return in Belgium with a specialist

Yes, spouses can file a joint tax return and get a possible higher refund.

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Tax return in Netherlands with a specialist

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.

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Switzerland

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.

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Switzerland

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.

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Switzerland

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.

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Switzerland

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...).

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Switzerland

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.

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Switzerland

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.

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Switzerland

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.

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Switzerland

The spouses have to file a joint tax return, which is assessed jointly.

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Switzerland

After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.

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Switzerland

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.

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Italy

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.

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Italy

Deadlines for filing a tax return for the year 2023:

  • 30th of September, 2024 - electronically
  • 30th of June, 2024 - in paper form

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Italy

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.

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Italy

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...).

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Italy

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.

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Italy

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.

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Italy

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.

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Italy

The deadline for filing tax return for the year 2023 is 30th of April, 2024.

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Canada

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.

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Malta

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

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Malta

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.

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Malta

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.

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Malta

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%.

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Malta

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.

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Malta

For late filing, the tax office imposes a fine of between €10 and €500, depending on how late the individual files the tax return.

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Malta

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.

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Malta

The Tax Registration Number is a 9‑digit number issued to foreigners working in Malta for individual taxation purposes.

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Malta

The tax must be paid no later than the deadline for filing the tax return, 30th of June, 2024.

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Malta

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,

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Canada

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.

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Canada

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.

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Canada

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.).

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Canada

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.

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Canada

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.

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Canada

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.

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Canada

The tax must be paid no later than the deadline for filing the tax return, 30th of April, 2024.

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Canada

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.

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Canada

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.

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Tax return in Netherlands with a specialist

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

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Tax return in Netherlands with a specialist

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.

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Tax return in Netherlands with a specialist

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

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Poland

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...).

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Tax return in Netherlands with a specialist

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.

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Tax return in Netherlands with a specialist

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.

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Tax return in Netherlands with a specialist

After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.

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Tax return in Netherlands with a specialist

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.

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Tax return in Netherlands with a specialist

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.

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Tax return in Netherlands with a specialist

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.

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Tax return in Netherlands with a specialist

The deadline for filing the tax return for the year 2023 is 30th of April, 2024.

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Poland

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.

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Tax return in Netherlands with a specialist

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.

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Tax return in Netherlands with a specialist

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.

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Tax return in Netherlands with a specialist

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.

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Poland

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.).

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Poland

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.

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Tax return in Austria with a specialist

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

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Tax return in Austria with a specialist

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.

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Tax return in Austria with a specialist

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.

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Tax return in Luxembourg with a specialist

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.

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Tax return in Austria with a specialist

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...).

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Tax return in Austria with a specialist

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.

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Tax return in Austria with a specialist

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.

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Tax return in Austria with a specialist

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.

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Tax return in Austria with a specialist

After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.

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Tax return in Austria with a specialist

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.

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Tax return in Austria with a specialist

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.

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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.

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Poland

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.

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Tax return in Luxembourg with a specialist

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.

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Tax return in Luxembourg with a specialist

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.

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Tax return in Luxembourg with a specialist

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.

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Tax return in Luxembourg with a specialist

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.

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Tax return in Luxembourg with a specialist

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.

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Tax return in Luxembourg with a specialist

After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.

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Tax return in Luxembourg with a specialist

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.

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Poland

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.

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Tax return in Luxembourg with a specialist

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.

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Tax return in Luxembourg with a specialist

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.

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Tax return in Luxembourg with a specialist

Deadline for filing the tax return for the year 2023 is:

  • 31st of October - in paper form,
  • 14th of November - electronically.

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Consultation and guidance

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

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Consultation and guidance

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.

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Consultation and guidance

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.

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Consultation and guidance

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.

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Consultation and guidance

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.

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Consultation and guidance

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.

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Consultation and guidance

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.

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Consultation and guidance

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.

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Tax return in USA with a specialist

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.

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Tax return in USA with a specialist

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.

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Tax return in USA with a specialist

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.

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Tax return in USA with a specialist

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.

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Tax return in USA with a specialist

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

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Tax return in USA with a specialist

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.

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Tax return in USA with a specialist

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.

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Tax return in USA with a specialist

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.

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Tax return in USA with a specialist

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.

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Tax return in USA with a specialist

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...).

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Tax return in USA with a specialist

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.

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Tax return in USA with a specialist

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.

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Tax return in USA with a specialist

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.

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Tax return in USA with a specialist

Contact the appropriate Internal Revenue Service (IRS) office to verify delivery.

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Tax return in USA with a specialist

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.

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Tax return in USA with a specialist

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.

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Poland

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.

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Tax return in USA with a specialist

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

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Tax return in United Kingdom with a specialist

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.

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Tax return in United Kingdom with a specialist

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.

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Tax return in United Kingdom with a specialist

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.

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Tax return in United Kingdom with a specialist

Yes, you will obtain the overpayment to your bank account usually within 3 ‑ 8 months from the time of filing your tax return.

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Tax return in United Kingdom with a specialist

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.

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Tax return in United Kingdom with a specialist

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.

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Spain

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.

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Spain

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.

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Spain

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.

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Spain

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)

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Spain

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.

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Spain

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.

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Spain

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.

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Spain

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.

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Spain

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.

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Tax return in Germany with a specialist

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.

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Tax return in Germany with a specialist

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

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Tax return in Germany with a specialist

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.

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Tax return in Germany with a specialist

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.

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Tax return in Germany with a specialist

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.

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Tax return in Germany with a specialist

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.

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Tax return in Germany with a specialist

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.

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Tax return in Germany with a specialist

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.

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Tax return in Germany with a specialist

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.

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Tax return in Germany with a specialist

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.

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Tax return in Germany with a specialist

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.

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Norway

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

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Norway

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.

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Norway

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.

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Norway

After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.

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Norway

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.

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Norway

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.

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Norway

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.

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Norway

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).

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Norway

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.

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Norway

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.

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Australia

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.

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Australia

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.

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Australia

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.

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Australia

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.

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Australia

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.

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Australia

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.

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Australia

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.

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Australia

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.

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Australia

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).

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Australia

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.

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Tax return in Belgium with a specialist

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.

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Tax return in Belgium with a specialist

You can be fined between €50 and €1,250 for not filing or filing your tax return late.

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Tax return in Belgium with a specialist