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14.6. Interest Compensation for Overpayment of Tax

If a taxpayer pays excess tax they can request a refund within three years of the date of the overpaid tax. Any tax overpayment may be refunded upon approval by the tax authorities and the relevant interest calculation is based on the prevailing bank interest rate.

In practice, local tax authorities will prefer to deduct overpaid taxes from future tax obligations instead of providing an actual refund.