What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

LithuaniaEtar

Alytus adopts annual procedure for taxing neglected property at 5%

Council decision No. T-134 of 30 April 2026 replaces the 2018 list rules with a January-to-October cycle ending in a council-approved final list; listed Alytus property pays 5% real estate tax for 2026.

By Taxxa AI OyPublished 4 November 2026

Tax

Industry: Across industries

On 30 April 2026 the Alytus city municipal council adopted decision No. T-134E TAR E TAR, approving a new procedure for identifying abandoned or neglected (apleistas ar neprižiūrimas) real estate and drawing up the list of properties subject to the increased real estate tax rateE TAR. It repeals the council's decision No. T-154 of 30 May 2018E TAR, which governed the previous list procedure linked to the 3% rate.

Property on Alytus's abandoned and neglected list pays real estate tax at 5%E TAR of taxable value for 2026E TAR, against the standard 0.5% rate, under council decision No. T-444 of 26 November 2025. The 2026 rates apply from 1 January 2026.E TAR

The procedure covers buildings and premises of individuals and legal persons. Property qualifies where, within the deadline set by the construction-supervision authority, it was not repaired or reconstructed, its construction was not completed under the Statybos įstatymas procedure, or it was not demolished, and its user fails the maintenance duties the Statybos įstatymas imposes on users and builders.E TAR

Each year starts with a preliminary list: by 31 January the supervising officer identifies qualifying propertyE TAR, publishes the list on the municipality's websiteE TAR, and records the address, owners, state of maintenance and visual material. By 30 April listed owners are notifiedE TAR by email or registered letter and given until 31 August to repair, reconstruct or demolishE TAR. Each inspection is recorded in an on-site factual-data report, also drawn up when other institutions report a possibly abandoned property.

After the deadline officers re-check every property within 10 working days and pass the reports, with any owner evidence that the property is not abandoned, to the commission formed by order of the administration director. The commission draws up the final listE TAR, which the council approves by 31 October each yearE TAR. The final list is published on the municipality's website and owners are notified within 10 working days via the E. pristatymas electronic delivery system or registered letter, or by email where providedE TAR. A notice counts as delivered on the day a registered letter is handed over or five working days after posting, on the day of delivery in E. pristatymas or three working days after sending, and on the next working day after sending by email.

Owners have 30 calendar days from the sending of the notice to show the property does not meet the criteria or that the neglect is excusedE TAR: a competent authority restricted disposal of the property (other than arrest imposed for the owner's own unlawful activity, or pledge and mortgage) or proceedings prevent its use; third parties damaged it less than six months ago; permit or planning applications the owner pursued are still pending or were decided less than six months ago; or the property was acquired less than six months before listing. Submissions are verified within 10 working days and the commission adjusts the list for the council to re-approve. A copy of each list decision goes to the Alytus county State Tax Inspectorate within 10 working days of signing.

The decision may be appealed under the Administracinių bylų teisenos įstatymas.

Legal basis: Alytaus miesto savivaldybės tarybos sprendimas Nr. T-134 (2026 m. balandžio 30 d.) and sprendimas Nr. T-444 (2025 m. lapkričio 26 d.).

Owners of vacant, unfinished or deteriorating buildings in Alytus should check the preliminary list each January and finish repair, reconstruction or demolition by 31 August to stay off the 5% list.

Sources