Other business taxes
Additional taxes depend on the company's property and activities. Property tax, land tax, pollution taxes, excise duties and other special obligations may arise. There is no single package of such taxes payable by every company.
For real estate, check the taxable value, municipal rate, reliefs and legal basis for use. For other real estate, the general municipal rate is 0.5–3%; a rate of 1–5% may apply to abandoned property, and an additional 0.2% rate also applies. A legal entity may become liable in respect of property received for use from an individual for more than one month. Providing a registered-office address alone must be distinguished from actually taking possession of premises for use. [S14]
Information prepared on 14 October 2026. General guidance, not individual tax advice. Verify eligibility and rates for each case.