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Up to €100 write off for overdue taxes

An amending Law on the Procedure for Settlement of Overdue Taxes (Amending) (No. 2) Law of 2017 has been passed from House of Representatives recently. According to the amendment:

  • If the total tax liability of a taxpayer does not exceed the amount of €500, then an amount of €100 will be written off.
  • Also, if the total tax liability of the taxpayer does not exceed the amount of €100 then the whole amount owed will be written off, without the requirement for the applicant to make an application.
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