Taxpayers are required to file their property tax returns for 2025 no later than Friday, January 31, 2025, especially if there was a change compared to the previous year on January 1 of this year. A change shall be understood to mean, for example, the purchase, sale or exchange of real estate realized during 2024, or newly built hard landscaping used for business, or newly issued building permits for the construction of taxable building. The tax is then typically payable in two installments (as of June 2, 2025 and December 1, 2025).

For road tax, returns will be filed primarily by those taxpayers who owned taxable trucks and their trailers or other towed vehicles. The deadline for filing returns for the 2024 tax period is also January 31, 2025. Road tax is also due on the same date.