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There will be real estate tax benefits in cases of forced termination of shared property / Article & More Latest News Here

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The amendments stipulate that in case of forced termination of the divided property, the change of land owners can be registered in the land register, without taking into account the payment of the land plot owner’s real estate tax for the tax year. Also, it is planned that the basic tax debt, the calculated fine and late payment will not be taken into account.

The changes were necessary in order to facilitate the confirmation of the apartment owner’s right to the expropriated land in the land register, the annotation of the amendments states.

Until now, the change of land owners could be registered only after the basic tax debt, fines and late fees have been paid, as well as the tax payment has been made for the taxation year in which the owner changes.

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Changes in the law have been made taking into account the Law on Termination of Forced Shared Property in Privatized Apartment Buildings. It determines the procedure for terminating the forcibly divided property and creating a single real estate.

The changes are planned to enter into force on January 1, 2023.

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