Does force majeure exempt you from paying land tax?

As a rule, force majeure does not exempt a person from their obligations, including the payment of taxes or rent, but it may exempt them from liability for late performance. In other words, circumstances beyond one’s control may serve as grounds for not charging penalties for overdue land tax payments.

To confirm force majeure, it is necessary to apply to the Chamber of Commerce and Industry (CCI) and obtain the relevant certificate, as well as prove the causal link between the extraordinary circumstance and the inability to fulfill tax obligations.

In addition, during martial law, land tax exemptions apply to owners of land plots located in temporarily occupied territories and areas of active hostilities. If there was real estate on the land plot that was destroyed as a result of military actions, legislation provides for certain tax benefits — up to full exemption depending on the type and area of the property.