Late tax return? Take advantage of the tax amnesty from 1 January to 30 June 2026

🔎 What does the tax amnesty offer?

This measure allows for the forgiveness of:

• Penalties for late submission of a tax return
• Interest on late payment of taxes

It applies to taxes administered by the Financial Administration (e.g. income tax, VAT, excise duties). It does not apply to taxes administered by municipalities, such as property tax.

📌 When and how can you benefit from the tax amnesty?

The tax amnesty applies if, during the period from January 1, 2026 to June 30, 2026, you:

✅ Pay a tax arrear that was recorded against you by the customs or tax office as of September 30, 2025.

✅ Submit a tax return for which the deadline had passed by September 30, 2025, and pay the declared tax.

✅ Submit an additional tax return for a return whose deadline had passed by September 30, 2025, and pay the additional tax liability.

ℹ️ Why is this important?

If penalties and interest have already been assessed, they will be cancelled no later than September 30, 2026. The tax amnesty thus represents a real relief and an opportunity to settle your obligations to the state without additional financial burdens.

💡 Need help using the tax amnesty?

Our expert team will be glad to advise you on how to proceed and make the most of this opportunity in your specific case. Contact us using the details below.

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The tax environment is a subject to frequent changes. We strive to reflect the current state as accurately as possible, but all information on our website is valid as of the date of publication. If you have any questions or uncertainties, please don’t hesitate to reach out to us. We will assess the current impact of any tax-specific issue on your situation or company.