Taxation
Tax Office Attempts to Collect Income Tax Without Funds: Here's What Happens
If the Tax Office tries to collect income tax and the account has no balance, the bank rejects the charge and the debt goes to enforcement with penalties.
Latest tax return news
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Monthly surcharges of 1% for delays in the 2025 Income Tax, which can reach 15% after a year. If required, fines of 50% to 150%.
If the Tax Office tries to collect income tax and the account has no balance, the bank rejects the charge and the debt goes to enforcement with penalties.
The 2025-2026 Tax Campaign ended on June 30. Late filers can still submit their returns: 1% monthly surcharges or 50% penalties.
The tax authority raises the threshold to €22,000 for income declaration in 2026 with a single payer, exempting thousands of taxpayers.