E9: Proposed Opportunity to Correct Property Details for 2014–2026 Without Tax, Interest or Penalties (Draft Legislation Pending)

09 November, 2026 17:26

We would like to inform you about a provision included in the tax bill submitted by the Ministry of National Economy and Finance, concerning the E9 property declaration.

Important: The bill has been submitted to Parliament but has not yet been passed into law. The provisions, conditions and deadlines may change before its final approval. Until then, none of the measures described below are in force.

What is proposed (under the bill submitted to Parliament)

• The possibility of submitting initial or amended E9 property declarations for the years 2014 to 2026.

• Any additional taxes, interest and penalties that would otherwise arise from these specific corrections would not be imposed.

• The aim is to ensure that property details are accurately recorded in the Property Ownership and Management Register (MIDA).

Who may be affected

• Property owners whose declared property surface areas (square metres) are incorrect.

• Property owners with inaccurate co-ownership percentages or incorrect types of ownership rights (full ownership, bare ownership or usufruct).

• Property owners who have failed to declare changes in their property details, such as an ownership share acquired through inheritance.

What is NOT included

• This is not a general write-off of existing outstanding tax debts.

• No refunds are предусмотрed for taxes that have already been paid.

What you can do now

• Check your property details in your E9 and E2 declarations (square metres, ownership percentages and type of ownership rights).

• Gather the relevant supporting documents (property deeds, inheritance certificates, topographical plans).

• Do not submit corrections based on the proposed new provision until the law has been officially published and AADE has issued its instructions.

We will keep you informed as soon as the legislation has been passed and official guidelines become available.

Should you require any further information or clarification, please do not hesitate to contact us.

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