On 7 January 2021, in Financial Report No. 3, Czech Ministry of Finance issued a decision on the waiver of potential penalties in connection with 2021 property tax and 2020 road tax. Both tax returns can be filed until 1 April 2021 (instead of 1 February 2021). Road tax is now payable until 1 April 2021 instead of 1 February 2021, and no notification needs to be made to the tax authority.
The stated relief mainly concerns the administrative burden of filing a tax return. In terms of payment extension, the relief should be immaterial, as the tax is paid through quarterly advances, where the sum of advances should match the tax payable, excluding only the December advance. The last payment thus only concerns the tax for the one remaining calendar month.