Statute of limitations on tax liabilities – benefits and risks
In principle, the tax liability is time-barred after 5 years*, counting from the end of the calendar year in which the tax payment deadline expired.
Tax Ordinance
Application for overpayment of tax – changes introduced from 1.10.2026
As of 1.10.2026, the Tax Ordinance Act has been amended; one of the areas of change is the provisions governing the issues of tax overpayment (i.e. from Article 72 to Article 80 of the OP and onwards).
Correction of tax returns before the expiry of the limitation period
The purpose of the correction: the application of more favourable interpretations of regulations, omitted reliefs and deductions. How to prepare for it and what to watch out for?
