RECLAIMING OVERPAYMENT

If the taxpayer has no outstanding tax debt and if tax return obligations have been fulfilled, the taxpayer may reclaim any overpayment of taxes or request their transfer to another tax account registered with our municipality (e.g. for subsequent obligations for another type of tax). In case of any outstanding debt or if a tax return is not filed, the overpayment cannot be reclaimed, and any such amount will be settled against the debt and transferred to the relevant account up to the amount of the debt. When reclaiming an overpayment, the taxpayer must declare that he/she has no outstanding public dues with any other tax authority. If there are outstanding public dues, the overpayment cannot be refunded to the taxpayer.

Private individuals can request that the refund to be sent to their bank account or place of residence. Disbursements to business organisations can only be made to their bank accounts.

1. The application is received
2. Refund after assessment
3. A decision in case of rejection

How to submit your application

1) By post: by mailing the completed and signed form (for individuals only)

2) Electronically: attach the completed form by returning to the Administration menu (top left of the menu bar) and clicking on Start a new case / Official inquiry / Services / Business and Taxation.

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