Implementation of the special procedure for assessing annual income tax for natural persons - non-residents

Natural persons - non-residents who are subject to the special procedure for the purpose of exercising the right to a tax relief based on years of age are not obliged to submit the Application Form for the Recognition of Rights in a Special Procedure (hereinafter: ZPP DOH Form) because the Tax Administration has the data on the year of birth of natural persons - non-residents. 

However, if they want to exercise the right to some other reliefs and for which the Tax Administration does not have the data available, they are obliged to submit, by the end of February of the current year, the ZPP DOH Form for the previous year to exercise these rights.

All taxpayers, including non-resident taxpayers, who do not receive a preliminary tax ruling for 2024 by 30 June 2025 at the latest, may submit a request for the preliminary tax ruling by 31 July 2025, specifying the data based on which they consider that the special procedure should have been applied to them.