Fiscal Real Estate Register
Taxpayers, owners of real estate, are obliged to file the form for registration
of their real estate with the Fiscal Real Estate Register – Form PFRN, until 31
March 2011.
The deadline will not be extended beyond this date. Taxpayers, owners and
co-owners of real estate, as well as users and co-users, are entitled to tax
base reduction for 50m2 of real estate surface, for the taxpayer, and additional
10m2 for household members; tax base being the assessed value of real estate.
For this purpose taxpayers are obliged to file the Tax base reduction request –
Form ZUPO, along with Form PFRN.
Taxpayers exempt from real estate tax in line with Article 9 of the Real Estate
Tax Law are obliged to file the Exemption request – Form ZOPN, along with Form
PFRN.