How to enter the taxable value of plots of land in the tax return
Plots of land that you own as of 31 December in the income year must be specified with a taxable value in the tax return.
In most cases, the taxable value is pre-completed in the tax return based on the previously assessed taxable value. If an annual adjustment of taxable values for plots of land has been established, the pre-completed amount is adjusted accordingly.
Please check that accurate and complete information is given in the tax return. If the tax value is not pre-completed, you must provide information about the plot and enter a self-assessed taxable value in the tax return.
If any information is missing, you must enter it in the tax return. You’ll find the information under the topic “Housing and property”.
Check to see whether the pre-filled information is correct. Once all the fields have been completed, the taxable value is calculated automatically.
Important information
You do not need to send us any documentation concerning this, but you must be able to present it upon request.