- Company Income Tax Return (TD4) for the year 2023 of companies that DO NOT have the obligation to submit a Summary Information Table (SIT) for Controlled Transactions.
- Income Tax Return of self-employed persons who have the obligation to prepare audited financial statements (TD1 self-employed) for the year 2023 that DO NOT have the obligation to submit a SIT for Controlled Transactions.
If the tax return is submitted after 30 June 2025, a penalty of €100 for late submission will apply.
For people that have the obligation to submit a SIT for Controlled Transactions for the year 2023, the deadline for the submission of the tax return is 30 November 2025.
For any further information and/or clarifications required, please do not hesitate to contact us.