Changes in Tax Limitation: End of Instrumental Criminal Proceedings and New Mortgage Rules
The bill eliminates the practice of artificially extending tax limitation periods by initiating fiscal criminal proceedings and abolishes the rule that mortgage-secured debts never expire. However, it introduces extensions for checking last-minute tax corrections and new rules for undisclosed income.
Key points
Initiating fiscal criminal proceedings will no longer automatically suspend the tax statute of limitations.
Tax liabilities secured by a mortgage will now eventually expire, though the period is suspended for up to 5 years.
The time limit for taxing income from undisclosed sources is effectively extended by one year.
The statute of limitations extends by 12 months if a tax declaration is corrected shortly before expiration.
55%
VOTING RESULTS
2026-03-13
For
193
Against
238
Abstain
0
Status:
In Progress
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